Dror Ortho-Design (DROR) S-1/A 5 Jun 24 IPO registration (amended) Financial data

Document And Entity Information

Document And Entity Information	3 Months Ended
	Mar. 31, 2024
Document Information Line Items
Entity Registrant Name	Dror Ortho-Design, Inc.
Document Type	S-1/A
Amendment Flag	true
Amendment Description	Amendment No. 2
Entity Central Index Key	0001282980
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Incorporation, State or Country Code	DE

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2024	Dec. 31, 2023		Dec. 31, 2022
Current Assets:
Cash	$ 2,550,042	$ 3,347,843		$ 1,039,059
Other receivables and prepaid expenses	105,356	114,100		101,353
Total Current Assets	2,655,398	3,461,943		1,140,412
Noncurrent Assets:
Property and equipment at cost, net of accumulated depreciation	18,609	2,328		2,998
Total Assets	2,674,007	3,464,271		1,143,410
Current Liabilities:
Accounts payable	6,185	106,833		30,792
Accrued royalties
Founders claim accrual				240,000
Accrued expenses and other payables (related parties - $7,989 and $4,841, respectively)	271,998	190,271		276,126
Total Current Liabilities	278,183	297,104		546,918
Noncurrent Liabilities:
Accrued severance	5,166	5,243		416
Total Liabilities	283,349	302,347		547,334
Commitments and Contingencies (Note 3)
Stockholders’ Equity
Preferred A Stock, $0.0001 par value, 12,500,000 shares authorized; 10,463,363 shares outstanding at March 31, 2024 and December 31, 2023, respectively	1,047	1,047	[1]	758	[1]
Common stock, $0.0001 par value; 3,254,475,740 and 500,000,000 shares authorized; 495,454,546 shares issued and outstanding at March 31, 2024 and December 31, 2023, respectively	49,545	49,545	[1]	43,774	[1]
Additional paid-in capital	17,379,234	16,842,037	[1]	10,714,366	[1]
Accumulated deficit	(15,039,168)	(13,730,705)	[1]	(10,162,822)	[1]
Total Stockholders’ Equity	2,390,658	3,161,924	[1]	596,076	[1]
Total Liabilities and Stockholders’ Equity	$ 2,674,007	$ 3,464,271	[1]	$ 1,143,410	[1]
[1] The number of shares of Common and Preferred A Stock outstanding were retroactively adjusted as a result of the Share Exchange. See Note 1

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - USD ($)	Mar. 31, 2024	Dec. 31, 2023		Dec. 31, 2022	[1]
Statement of Financial Position [Abstract]
Other payables (related parties) (in Dollars)	$ 7,989	$ 4,841
Preferred A Stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001	[1]	$ 0.0001
Preferred A Stock, shares authorized	12,500,000	12,500,000	[1]	12,500,000
Preferred A Stock, shares outstanding	10,463,363	10,463,363	[1]	7,576,999
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001	[1]	$ 0.0001
Common stock, shares authorized	3,254,475,740	500,000,000	[1]	500,000,000
Common stock, shares issued	495,454,546	495,454,546	[1]	437,735,093
Common stock, shares outstanding	495,454,546	495,454,546	[1]	437,735,093
[1] The number of shares of Common and Preferred A Stock outstanding were retroactively adjusted as a result of the Share Exchange. See Note 1

Condensed Statements of Operati

Condensed Statements of Operations - USD ($)		3 Months Ended		12 Months Ended
		Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Operating Expenses
Research and development		$ 373,657	$ 298,772	$ 1,004,443	$ 850,680
General and administrative expenses (related parties - $60,508 and $2,969, respectively)		385,564	165,097	1,120,426	814,653
Share-based compensation		537,197	5,032	2,253,793	19,908
Total Operating Expenses		1,296,418	468,901	4,378,662	1,685,241
Loss from operations		(1,296,418)	(468,901)	(4,378,662)	(1,685,241)
Financial income (expenses), net		(12,045)	3,297	90,147	1,742
Gain on retirement of royalty accrual				720,632
Total other income		(12,045)	3,297	810,779	1,742
Loss before provision for income taxes		(1,308,463)	(465,604)	(3,567,883)	(1,683,499)
Provision for income taxes
Net loss		$ (1,308,463)	$ (465,604)	$ (3,567,883)	$ (1,683,499)
Net loss per common share
Basic (in Dollars per share)		$ 0	$ 0	$ (0.01)	$ 0
Weighted-average common shares outstanding
Basic (in Shares)	[1]	495,454,546	272,258,640	296,664,409	437,735,093
[1] The number of Common and Series A Preferred Stock outstanding were retroactively adjusted as a result of a reverse merger. See Note 1 and Note 5.

Condensed Statements of Opera_2

Condensed Statements of Operations (Parentheticals) - USD ($)		3 Months Ended		12 Months Ended
		Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Diluted		$ 0	$ 0	$ (0.01)	$ 0
Diluted	[1]	495,454,546	272,258,640	296,664,409	437,735,093
Related Party
General and administrative expenses (related parties - respectively)		$ 60,508	$ 2,969
[1] The number of Common and Series A Preferred Stock outstanding were retroactively adjusted as a result of a reverse merger. See Note 1 and Note 5.

Condensed Statements of Changes

Condensed Statements of Changes in Stockholders’ Equity (Unaudited) - USD ($)	Preferred Stock Series A		Common Stock		Treasury Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Balance at Dec. 31, 2021	$ 758		$ 43,774			$ 10,694,458	$ (8,479,323)	$ 2,259,667
Balance (in Shares) at Dec. 31, 2021	7,576,999	[1]	437,735,093	[1]
Stock-based compensation						19,908		19,908
Net loss							(1,683,499)	(1,683,499)
Balance at Dec. 31, 2022	$ 758		$ 43,774			10,714,366	(10,162,822)	596,076	[2]
Balance (in Shares) at Dec. 31, 2022	7,576,999	[1],[3]	437,735,093	[1],[3]
Return of founders shares to the Company as part of claim settlement			$ (33,096)		$ 33,096
Return of founders shares to the Company as part of claim settlement (in Shares)		[3]	(330,952,906)	[3]	330,952,906
Stock-based compensation						5,032		5,032
Net loss							(465,604)	(465,604)
Balance at Mar. 31, 2023	$ 758		$ 10,678		$ 33,096	10,719,398	(10,628,426)	135,504
Balance (in Shares) at Mar. 31, 2023	7,576,999	[3]	106,782,187	[3]	330,952,906
Balance at Dec. 31, 2022	$ 758		$ 43,774			10,714,366	(10,162,822)	596,076	[2]
Balance (in Shares) at Dec. 31, 2022	7,576,999	[1],[3]	437,735,093	[1],[3]
Return of founders shares to the Company as part of claim settlement			$ (33,096)		$ 33,096
Return of founders shares to the Company as part of claim settlement (in Shares)		[1]	(330,952,906)	[1]	330,952,906
Private Placement Investment, net of issuance costs ($571,796)	$ 289		$ 18,636			4,634,279		4,653,204
Private Placement Investment, net of issuance costs ($571,796) (in Shares)	2,886,364	[1]	186,363,631	[1]
Settlement of Treasury Stock prior to recapitalization					$ (33,096)	33,096
Settlement of Treasury Stock prior to recapitalization (in Shares)		[1]		[1]	(330,952,906)
Reverse re-capitalization			$ 20,231			(793,497)		(773,266)
Reverse re-capitalization (in Shares)		[1]	202,308,728	[1]
Stock-based compensation						2,253,793		2,253,793
Net loss							(3,567,883)	(3,567,883)
Balance at Dec. 31, 2023	$ 1,047		$ 49,545			16,842,037	(13,730,705)	3,161,924	[2]
Balance (in Shares) at Dec. 31, 2023	10,463,363	[1],[3]	495,454,546	[1],[3]
Stock-based compensation						537,197		537,197
Net loss							(1,308,463)	(1,308,463)
Balance at Mar. 31, 2024	$ 1,047		$ 49,545			$ 17,379,234	$ (15,039,168)	$ 2,390,658
Balance (in Shares) at Mar. 31, 2024	10,463,363	[3]	495,454,546	[3]
[1] The number shares of Common and Preferred A Stock outstanding were retroactively adjusted as a result of the Share Exchange. See Note 1 The number of shares of Common and Preferred A Stock outstanding were retroactively adjusted as a result of the Share Exchange. See Note 1 The number of Common and Series A Preferred Stock outstanding were retroactively adjusted as a result of a reverse merger. See Note 1 and Note 5.

Condensed Statements of Chang_2

Condensed Statements of Changes in Stockholders’ Equity (Unaudited) (Parentheticals)	12 Months Ended
	Dec. 31, 2023 USD ($)
Statement of Stockholders' Equity [Abstract]
Net of issuance costs	$ (571,796)

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net loss	$ (1,308,463)	$ (465,604)	$ (3,567,883)	$ (1,683,499)
Stock-based compensation expense	537,197	5,032	2,253,793	19,908
Gain on retirement of royalty accrual			(720,632)
Depreciation	466	167	670	670
Changes in operating assets and liabilities:
Receivables and prepaid expenses	8,744	(48,797)	(7,264)	(71,734)
Accounts payable	(100,648)	(27,035)	44,111	20,768
Accrued expenses and other payables	81,727	(17,040)	(136,446)	203,761
Founders claim accrual		(240,000)	(240,000)
Accrued royalties			6,438
Accrued severance	(77)	(118)	4,827	(7,052)
Net cash used in operating activities	(781,054)	(793,395)	(2,362,386)	(1,517,178)
Cash flows from investing activities:
Purchase of property and equipment	(16,747)
Cash acquired in reverse merger			17,966
Net cash used in by investing activities	(16,747)		17,966
Cash flows from financing activities:
Proceeds from private placement raise			5,225,000
Issuance costs			(571,796)
Net cash provided in financing activities			4,653,204
Net decrease in cash	(797,801)	(793,395)	2,308,784	(1,517,178)
Cash, beginning of period	3,347,843	1,039,059	1,039,059	2,556,237
Cash, end of period	2,550,042	245,664	3,347,843	1,039,059
Supplemental cash flow information:
Cash paid for interest
Cash paid for taxes
Non-cash activities:
Shares issued at reverse recapitalization			20,231
Net liabilities assumed in merger			791,232
Return of founders shares to the Company as part of claim settlement		$ 33,096	33,096
Settlement of Treasury Stock prior to recapitalization			$ 33,096

Organization and Basis of Prese

Organization and Basis of Presentation	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Organization and Basis of Presentation [Abstract]
ORGANIZATION AND BASIS OF PRESENTATION	Note 1 - Organization and Basis of Presentation Organization Dror Ortho-Design, Inc, a Delaware corporation (“the Company”), was incorporated as Novint Technologies, Inc. in the State of New Mexico in April 1999. On February 26, 2002, the Company changed its state of incorporation to Delaware by merging with Novint Technologies, Inc., a Delaware corporation. On August 14, 2023, following the Share Exchange (as defined below), the Company changed its name from “Novint Technologies, Inc.” to “Dror Ortho-Design, Inc.” Following the Share Exchange (as defined below), the Company succeeded the business of Dror Ortho-Design, Ltd. (“Private Dror”) as its sole line of business. The Company is involved in the research and development of an orthodontic alignment platform and has not yet reached the sales stage for its product. The Company’s stock is quoted on the OTC Pink Market under the symbol “DROR.” Reverse Recapitalization On July 5, 2023, Private Dror entered into a share exchange agreement with the Company and on August 14, 2023, the share exchange was consummated (the “Share Exchange”). As a result of the Share Exchange, the shareholders of Private Dror exchanged all 235,089 of their outstanding shares of common stock, for 106,782,187 shares of the Company’s Common Stock, par value $0.0001 per share (the “Common Stock”), and 7,576,999 shares of the Company’s Series A Preferred Stock, par value $0.0001 per share (the “Series A Preferred Stock”). Pursuant to the terms of the Share Exchange, the Company raised $5,225,000 as part of a private placement funding and the private placement investors received 186,363,631 shares of Common Stock and 2,886,364 shares of Series A Preferred Stock. As a result, Private Dror became a wholly-owned subsidiary of the Company and the Private Dror shareholders held 56.1% of the Company’s Common Stock equivalents based on the common and preferred shares received in the Share Exchange. The Share Exchange was accounted for as a recapitalization, with Private Dror deemed to be the accounting acquirer and the Company the accounting acquiree. Accordingly, Private Dror’s historical financial statements for periods prior to the consummation of the Share Exchange have become those of the registrant. Assets and liabilities and the historical operations reported for periods prior to the Share Exchange are those of Private Dror other than equity items. All references to Common Stock, Series A Preferred Stock, share and per share amounts have been retroactively restated to reflect the reverse recapitalization as if the transaction had taken place as of the beginning of the earliest period presented. Pursuant to the Share Exchange, the Company issued shares of its Common Stock and Series A Preferred Stock to Private Dror’s stockholders, at an exchange ratio of 3,677.27 shares of the Company’s Common Stock. As of August 14, 2023 the fair value of the net liabilities of the Company was $793,497, which was recorded as Additional Paid-In Capital as part of the Share Exchange. Going Concern and Management’s Plans The financial statements are presented on a going concern basis. The Company has not yet generated any revenues, has suffered recurring losses from operations with an accumulated deficit of $15,039,168 as of March 31, 2024, and is dependent upon external sources for financing its operations. There is no assurance that profitable operations, if achieved, could be sustained on a continuing basis. Further, the Company’s future operations are dependent on the success of the Company’s efforts to raise additional capital, its research and commercialization efforts, regulatory approvals, and, ultimately, the market acceptance of the Company’s products. There is no assurance that the Company will be successful in raising these funds. These financial statements do not include adjustments that may result from the outcome of these uncertainties. The Company is exploring additional fundraising opportunities.	Note 1 - Organization and Basis of Presentation Organization The Company was incorporated as Novint Technologies, Inc. in the State of New Mexico in April 1999. On February 26, 2002, the Company changed its state of incorporation to Delaware by merging with Novint Technologies, Inc., a Delaware corporation. On August 14, 2023, following a share exchange agreement, the Company changed its name from “Novint Technologies, Inc.” to “Dror Ortho-Design, Inc.”. Following the Share Exchange (as defined below), the Company succeeded the business of Dror Ortho-Design, Ltd. (“Private Dror”) as its sole line of business. The Company is involved in the research and development of an orthodontic alignment platform and has not yet reached the sales stage for its product. The Company’s stock is quoted on the OTC Pink Market under the symbol “DROR.” Reverse Recapitalization On July 5, 2023, Private Dror entered into a share exchange agreement with the Company and on August 14, 2023 the share exchange was consummated (the “Share Exchange”). As a result of the Share Exchange, the shareholders of Private Dror exchanged all 235,089 of their outstanding shares of common stock, for 106,782,187 shares of the Company’s Common Stock and 7,576,999 shares of the Company’s Series A Preferred Stock. Pursuant to the terms of the Share Exchange, the Company raised $5,225,000 as part of a private placement funding, and the private placement investors received 186,363,631 shares of common stock and 2,886,364 shares of Series A Preferred Stock. As a result, Private Dror became a wholly owned subsidiary of the Company and the Private Dror shareholders hold 56.1% of the Company’s common stock equivalents based on the common and preferred shares received in the Share Exchange. The Share Exchange is being accounted for as a recapitalization, with Private Dror deemed to be the accounting acquirer, and the Company the accounting acquiree. Accordingly, Private Dror’s historical financial statements for periods prior to the consummation of the Share Exchange have become those of the registrant. Assets and liabilities and the historical operations reported for periods prior to the Share Exchange are those of Private Dror other than equity items. All references to common stock, preferred stock, share and per share amounts have been retroactively restated to reflect the reverse recapitalization as if the transaction had taken place as of the beginning of the earliest period presented. Pursuant to the Share Exchange, the Company issued shares of its common stock and preferred stock to Private Dror’s stockholders, at an exchange ratio of 3,677.27 shares of the Company’s common stock. As of August 14, 2023 the fair value of the net liabilities of the Company was $793,497, which was recorded as Additional Paid-In Capital as part of the Share Exchange. Going Concern and Management’s Plans The financial statements are presented on a going concern basis. The Company has not yet generated any material revenues, has suffered recurring losses from operations with an accumulated deficit of $13,730,705 as of December 31, 2023, and is dependent upon external sources for financing its operations. There is no assurance that profitable operations, if achieved, could be sustained on a continuing basis. Further, the Company’s future operations are dependent on the success of the Company’s efforts to raise additional capital, its research and commercialization efforts, regulatory approvals, and ultimately the market acceptance of the Company’s products. There is no assurance that the Company will be successful in raising these funds. These financial statements do not include adjustments that may result from the outcome of these uncertainties. The Company is exploring additional fundraising opportunities.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited condensed consolidated financial statements were prepared using accounting principles generally accepted in the United States of America (“U.S GAAP”) for interim financial information and the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, these unaudited condensed consolidated financial statements do not include all information or notes required by U.S. GAAP for annual consolidated financial statements and should be read in conjunction with the Company’s annual financial statements for the year ended December 31, 2023 included within the Company’s Current Report on Form 10-K, as amended, originally filed with the SEC on April 1, 2024. As the Company completed a reverse recapitalization on August 14, 2023, the financial information for the periods prior to the reverse recapitalization reflect those of Private Dror. From August 14, 2023 forward, the financial information presented is the consolidated financial information of the Company and its subsidiary. In the opinion of management, the unaudited consolidated condensed financial statements included herein contain all adjustments necessary to present fairly the Company’s financial position and the results of its operations and cash flows for the interim periods presented. Such adjustments are of a normal recurring nature. The results of operations for the three months ended March 31, 2024 may not be indicative of results for the full year. Use of Estimates and Assumptions The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates or assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could vary from those estimates. Management utilizes various other estimates, including but not limited to accrued royalties, accrued expenses, the valuation of stock-based compensation, the valuation allowance for deferred tax assets and other contingencies. The results of any changes in accounting estimates are reflected in the financial statements in the period in which the changes become evident. Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in the period that they are determined to be necessary. Functional Currency The Company accounts for foreign currency transactions pursuant to ASC 830, “Foreign Currency Matters.” The functional currency of the Company and its subsidiary is the United States Dollar (“U.S. Dollar”) as the U.S. Dollar is the currency of the primary economic environment in which the Company operates. The accompanying financial statements have been expressed in the U.S. Dollar. Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statements of operations. The exchange rate of the U.S. Dollar to the Israeli Shekel was 3.681 and 3.627 as of March 31, 2024 and December 31, 2023, respectively. Cash The Company’s cash is held with financial institutions in the United States and Israel. Management believes that the financial institutions that hold the Company’s cash are financially sound and, accordingly, minimal credit risk exists with respect to these investments. Account balances held in the Unites States may, at times, exceed the Federal Deposit Insurance Corporation (“FDIC”) insurance limit. As of March 31, 2024 and December 31, 2023, the Company had $0 and $145,168, respectively, in excess of the FDIC insurance limit. As of March 31, 2024 and December 31, 2023, the Company had $2,291,150 and $2,935,078, respectively, in Israeli financial institutions, which is uninsured. The Company has not experienced any losses in such accounts with these financial institutions. Research and Development The Company expenses all research and development costs as they are incurred. Research and development includes, but is not limited to, expenditures in connection with in-house research and development as well as proprietary products and technology, and includes salaries and related costs, consulting fees, and professional services. Basic and Diluted Net Loss Per Common Share The Company computes net loss per share in accordance with ASC 260, “Earnings per Share,” which requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic loss per ordinary share is computed by dividing the loss for the period applicable to common shareholders by the weighted average number of shares of Common Stock outstanding during the period. Diluted net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding for the period and, if dilutive, potential common shares outstanding during the period. Potentially dilutive securities consist of the incremental common shares issuable upon exercise of Common Stock equivalents such as stock options, warrants and convertible debt instruments. Potentially dilutive securities are excluded from the computation if their effect is anti-dilutive. As a result, the basic and diluted per share amounts for all periods presented are identical. For the three months ended March 31, 2024 and 2023, the Company incurred net losses which cannot be diluted; therefore, basic and diluted loss per common share is the same. Each share of Series A Preferred Stock is convertible into 100 shares of Common Stock and is included in the table as if converted. As of March 31, 2024 and 2023, shares issuable which could potentially dilute future earnings were as follows: March 31, 2024 2023 Series A Preferred Stock 1,046,336,299 757,699,900 Warrants 964,834,419 510,794,865 Stock Options 163,142,084 163,142,084 Shares excluded from the calculation of diluted loss per share 2,174,312,802 1,431,636,849 Reclassification General and administrative expenses totaling $58,380 and $5,032 for the three months ended March 31, 2023 were reclassified to research and development and share-based compensation, respectively, to conform with current period presentation. The reclassifications had no effect on the net loss for the three months ended March 31, 2023. Recently Issued Accounting Pronouncements In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures related to improvements to income tax disclosures. The amendments in this update require enhanced jurisdictional and other disaggregated disclosures for the effective tax rate reconciliation and income taxes paid. The amendments in this update are effective for fiscal years beginning after December 15, 2024. The adoption of this pronouncement is not expected to have a material impact on the Company’s consolidated financial statements. The Company does not believe that any other recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying consolidated financial statements.	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements for the years ended December 31, 2023 and 2022 have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) and applicable rules and regulations of the United States Securities and Exchange Commission (“SEC”). As the Company completed a reverse recapitalization on August 14, 2023, the financial information for the periods prior to the reverse recapitalization reflect those of Private Dror. From August 14, 2023 forward, the financial information presented is the consolidated financial information of the Company and its subsidiary. Use of Estimates and Assumptions The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates or assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could vary from those estimates. Management utilizes various other estimates, including but not limited to accrued royalties, accrued expenses, the valuation of stock-based compensation, the valuation allowance for deferred tax assets and other contingencies. The results of any changes in accounting estimates are reflected in the financial statements in the period in which the changes become evident. Estimates and assumptions are reviewed periodically, and the effects of revisions are reflected in the period that they are determined to be necessary. Functional Currency The Company accounts for foreign currency transactions pursuant to ASC 830, “Foreign Currency Matters”. The functional currency of the Company and its subsidiary is the United States Dollar (“US$”) as the U.S. dollar is the currency of the primary economic environment in which the Company operates. The accompanying financial statements have been expressed in US$. Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statements of operations. The exchange rate of the US Dollar to the Israeli Shekel was 3.627 and 3.519 as of December 31, 2023 and 2022, respectively. Cash The Company’s cash is held with financial institutions in the United States and Israel. Management believes that the financial institutions that hold the Company’s cash are financially sound and, accordingly, minimal credit risk exists with respect to these investments. Account balances held in the Unites States may, at times, exceed the Federal Deposit Insurance Corporation (FDIC) insurance limit. As of December 31, 2023 and 2022, the Company had $145,168 and $643,658, respectively, in excess of the FDIC insurance limit. As of December 31, 2023 and 2022, the Company had $2,935,078 and $144,399, respectively, in Israeli financial institutions, which is uninsured. The Company has not experienced any losses in such accounts with these financial institutions. Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method on the various asset classes, which currently consists of office equipment over their estimated useful lives of seven years when placed in service. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized. When assets are retired or disposed of, the cost and accumulated depreciation are removed from the accounts, and any resulting gains or losses are included in income in the year of disposition. Research and Development The Company expenses all research and development costs as they are incurred. Research and development includes expenditures in connection with in-house research and development as well as proprietary products and technology, and includes salaries and related costs, consulting fees, and professional services. Share-based compensation The Company applies ASC 718-10, “Share- Based Payment,” which requires the measurement and recognition of compensation expenses for all share-based payment awards made to employees and directors including employee stock options under the Company’s stock plans and equity awards issued to non-employees based on estimated fair values. ASC 718-10 requires companies to estimate the fair value of equity-based option awards on the date of grant using an option-pricing model. The fair value of the award is recognized as an expense on a straight-line basis over the requisite service periods in the Company’s statement of operations. The fair value of an option award is estimated on the date of grant using the Black-Scholes option valuation model. The Black-Scholes option valuation model requires the development of assumptions that are inputs into the model. These assumptions are the expected stock volatility, the risk-free interest rate, the expected life of the option, the dividend yield on the underlying stock and the expected forfeiture rate. Since the Company does not have sufficiant historical data regarding its volatility of its common stock, the expected volatility used is based on volatility of similar publicly listed companies in comparable industries. Risk-free interest rates are calculated based on continuously compounded risk-free rates for the appropriate term. Determining the appropriate fair value model and calculating the fair value of equity-based payment awards require the input of the subjective assumptions described above. The assumptions used in calculating the fair value of equity-based payment awards represent management’s best estimates, which involve inherent uncertainties and the application of management’s judgment. Income Taxes The Company accounts for income taxes using the asset-and-liability method in accordance with ASC Topic 740, “Income Taxes”. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on the deferred tax assets and liabilities of a change in tax rate is recognized in the period that includes the enactment date. A valuation allowance is recorded if it is more-likely-than-not that some portion or all of the deferred tax assets will not be realized in future periods. The Company follows the guidance in ASC Topic 740-10 in assessing uncertain tax positions. The standard applies to all tax positions and clarifies the recognition of tax benefits in the financial statements by providing for a two-step approach of recognition and measurement. The first step involves assessing whether the tax position is more-likely-than-not to be sustained upon examination based upon its technical merits. The second step involves measurement of the amount to be recognized. Tax positions that meet the more-likely-than-not threshold are measured at the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate finalization with the taxing authority. The Company recognizes the impact of an uncertain income tax position in the financial statements if it believes that the position is more likely than not to be sustained by the relevant taxing authority. The Company will recognize interest and penalties related to tax positions in income tax expense. As of both December 31, 2023 and 2022, there were no unrecognized uncertain income tax positions. Basic and Diluted Net Loss Per Common Share The Company computes net loss per share in accordance with ASC 260, “Earnings per Share” which requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic loss per ordinary share is computed by dividing the loss for the period applicable to common shareholders, by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding for the period and, if dilutive, potential common shares outstanding during the period. Potentially dilutive securities consist of the incremental common shares issuable upon exercise of common stock equivalents such as stock options, warrants and convertible debt instruments. Potentially dilutive securities are excluded from the computation if their effect is anti-dilutive. As a result, the basic and diluted per share amounts for all periods presented are identical. For the years ended December 31, 2023 and 2022, the Company incurred net losses which cannot be diluted; therefore, basic and diluted loss per common share is the same. Each Series A Preferred Stock is convertible into 100 shares of Common Stock, and is included in the table as if converted. As of December 31, 2023 and 2022, shares issuable which could potentially dilute future earnings were as follows: December 31, 2023 2022 Preferred Shares 1,046,336,299 757,699,900 Warrants 964,834,419 510,794,865 Stock Options 163,142,084 163,142,084 Shares excluded from the calculation of diluted loss per share 2,174,312,802 1,431,637,849 Reclassification General and administrative expenses totaling $127,453 and $19,908 for the year ended December 31, 2022 were reclassified to research and development and share-based compensation, respectively, to conform with current year presentation. The reclassifications had no effect on the net loss for the year ended December 31, 2022. Recently Issued Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13, Measurement of Credit Losses on Financial Instruments

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 3 - COMMITMENTS AND CONTINGENCIES The Company partially financed their research and development expenditures under grant programs sponsored by the Israel Innovation Authority (“IIA”) of the Ministry of Economy and Industry (formerly the Office of Chief Scientist) for the support of research and development activities conducted in Israel. At the time the grants were received from the IIA, successful development of the related projects was not assured. In exchange for participation in the programs by the IIA, the Company agreed to pay 3% of total sales of products developed within the framework of these programs. The royalties will be paid up to a maximum amount equaling 100% of the grants provided by the IIA, linked to the dollar, bearing annual interest at a rate based on LIBOR. Beginning from January 1, 2024 the rate will be adjusted to SOFR (Secured Over Financing Rate). The obligation to pay these royalties is contingent on actual sales of the products, and in the absence of such sales payment of royalties is not required. In some cases, the Government of Israel’s participation (through the IIA) is subject to export sales or other conditions. The maximum amount of royalties is increased in the event of production outside of Israel. The current contingent royalty obligation as of March 31, 2024 and December 31, 2023 is approximately $1.14 million and $1.12 million, respectively. From time to time in the normal course of business, the Company may be subject to routine litigation incidental to its business. Although there can be no assurances as to the ultimate disposition of any such matters, it is the opinion of management, based upon the information available at this time, that there are no matters, individually or in the aggregate, that would have a material adverse effect on the results of operations and financial condition of the Company. War in Israel In October 2023, Israel was attacked by a terrorist organization and entered a state of war. As of the date of these consolidated financial statements, the war in Israel is ongoing and continues to evolve. The Company’s research and development activities are located in Israel. Currently, such activities in Israel remain largely unaffected. During the three months ended March 31, 2024, the impact of this war on the Company’s results of operations and financial condition was immaterial. Management will continue to monitor the effect of the war on the Company’s financial position and results of operations.	Note 9 - Commitments and Contingencies The Company partially financed their research and development expenditures under grant programs sponsored by the Israel Innovation Authority (“IIA”) of the Ministry of Economy and Industry (formerly the Office of Chief Scientist) for the support of research and development activities conducted in Israel. At the time the grants were received from the IIA, successful development of the related projects was not assured. In exchange for participation in the programs by the IIA, the Company agreed to pay 3% of total sales of products developed within the framework of these programs. The royalties will be paid up to a maximum amount equaling 100% of the grants provided by the IIA, linked to the dollar, bearing annual interest at a rate based on LIBOR. Beginning from January 1, 2024 the rate will be adjusted to SOFR (Secured Over Financing Rate). The obligation to pay these royalties is contingent on actual sales of the products, and in the absence of such sales payment of royalties is not required. In some cases, the Government of Israel’s participation (through the IIA) is subject to export sales or other conditions. The maximum amount of royalties is increased in the event of production outside of Israel. The current contingent royalty obligation as of December 31, 2023 and 2022 is approximately $1.12 and $1.08 million, respectively. From time to time in the normal course of business, the Company may be subject to routine litigation incidental to its business. Although there can be no assurances as to the ultimate disposition of any such matters, it is the opinion of management, based upon the information available at this time, that there are no matters, individually or in the aggregate, that would have a material adverse effect on the results of operations and financial condition of the Company. War in Israel In October 2023, Israel was attacked by a terrorist organization and entered a state of war. As of the date of these consolidated financial statements, the war in Israel is ongoing and continues to evolve. The Company’s research and development activities are located in Israel. Currently, such activities in Israel remain largely unaffected. During the year ended December 31, 2023, the impact of this war on the Company’s results of operations and financial condition was immaterial. Management will continue to monitor the effect of the war on the Company's financial position and results of operations.

Founders Claim Accrual

Founders Claim Accrual	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Founders Claim Accrual [Abstract]
FOUNDERS CLAIM ACCRUAL	NOTE 4 - FOUNDERS CLAIM ACCRUAL The Company recorded a provision in respect of a claim made against Private Dror by its founders. The claim related to amounts claimed as a repayment of loan balances and other amounts including salary and benefit related balances. In January 2023, Private Dror signed an agreement with the founders, settling all-outstanding claims at $240,000 which included amounts representing the repayment of a loan, reimbursement of expenses and an amount for pain and suffering. In addition, the agreement stipulated the transfer back of all shares held by the founders to the Private Dror for no additional consideration. The settlement was paid in the first quarter of 2023. In addition, the agreement stipulated the transfer back of all shares (330,952,906 ordinary shares with par value of NIS 0.0001), held by the founders to the Company.	Note 6 - Founders claim accrual: The Company recorded a provision in respect of a claim made against Private Dror by its founders. The claim related to amounts claimed as a repayment of loan balances and other amounts including salary and benefit related balances. In January 2023, Private Dror signed an agreement with the founders, settling all-outstanding claims at $240,000 which included amounts representing the repayment of a loan, reimbursement of expenses and an amount for pain and suffering. In addition, the agreement stipulated the transfer back of all shares held by the founders to the Private Dror for no additional consideration. The settlement was paid in the first quarter of 2023. In addition, the agreement stipulated the transfer back of all shares (330,952,906 ordinary shares with par value of NIS 0.0001), held by the founders to the Company.

Stockholders' Equity

Stockholders' Equity	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Stockholders' Equity Note [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 5 - STOCKHOLDERS’ EQUITY All references to Common Stock, share and per share amounts have been retroactively restated to reflect the reverse recapitalization as if the transaction had taken place as of the beginning of the earliest period presented. Common Stock On December 28, 2023, the Company’s stockholders approved the adoption of the Company’s Amended and Restated Certificate of Incorporation (the “Restated Charter”) and an amendment to the Restated Charter to increase the number of authorized shares of the Company’s common stock, par value $0.0001 per share from 500,000,000 to 3,254,475,740 (“Authorized Share Increase Amendment”) and to make a corresponding change to the number of authorized shares of capital stock. On January 4, 2024, the Company filed the Restated Charter, with the provisions of the Authorized Share Increase Amendment incorporated therein, with the Secretary of State of Delaware. All issued shares of Common Stock are entitled to vote on a 1 share/1 vote basis. Warrants Prior to the Share Exchange, there were 510,794,865 warrants to purchase Common shares held by Private Dror shareholders. Pursuant to the warrant terms, 20,960,439 warrants expired as a result of the Share Exchange. On August 14, 2023, the Company issued warrants to purchase up to 489,834,426 shares of Common Stock to Private Dror shareholders in exchange for their outstanding warrants and warrants to purchase up to 456,818,176 shares of Common Stock to the private placement investors in respect of their investment, in addition to warrants to purchase up to 18,181,817 shares of Common Stock issued to private placement investors in a subsequent closing on September 13, 2023. The warrants expire five years from the initial exercise date and are exercisable at an exercise price of $0.033 per share. The initial exercise date was dependent on the authorization of additional Common shares which occurred on December 28, 2023. The warrants contain provisions that protect their holders against dilution by adjustment of the purchase price in certain events such as stock dividends, stock splits and other similar events. If at the time of the warrant’s exercise there is no effective registration statement registering, or no current prospectus available for, the resale of the shares of Common Stock underlying the warrant, then the holder will have the right to exercise warrant by means of a cashless exercise. In addition, if (i) the volume-weighted average price of the Company’s Common Stock for 20 consecutive trading days is at least 300% of the exercise price of the warrants, (ii) the dollar trading volume of the Company’s Common Stock for each trading day within such 20-day trading period equals or exceeds $500,000, (iii) a registration statement providing for the resale of the private placement shares is effective and such registration statement has been effective for six (6) months, (iv) the holder of the warrant is not in possession of any information provided by the Company that constitutes material nonpublic information and (v) the Company has not breached any of the terms of the investment documents (regardless of if such breach has been cured), then the warrants may be redeemed at a price of $0.001 per warrant up to one-half, in the aggregate, of the warrants upon not less than 20 days’ prior written notice of redemption to each holder, subject to certain customary restrictions. Equity Incentive Plan Prior to the Share Exchange, there were 163,142,084 Private Dror employee stock options that had been granted to two executives and a director. As part of the Share Exchange, the outstanding employee stock options are to be exchanged and the Company is required to issue new employee stock options under the Company’s 2023 Long-Term Incentive Plan (the “2023 Plan”) with the same terms as the previously issued options. As the Company did not have enough available authorized shares underlying the options to be issued at the time of the merger, the new employee stock options were not issued. In December 2023 the Company authorized additional shares to cover the employee stock options and is working on the legal filings for the establishment of the 2023 Plan. As the agreement stipulates that the new options will continue the vesting schedules of the original options, the Company continues to record the expense over the original vesting period. The Company treated the exchange of the original options for the new options as a modification in accordance with ASC 718. The Company calculated the fair value of the original options prior to the Share Exchange and the fair value of the new options at the time of the Share Exchange. The increase in value due to the modification was $4,261,809 and is to be recorded as additional share-based compensation expense. As one third of the options had fully vested prior to the Share Exchange, the Company recognized one third of the total amount of the increased value, amounting to $1,420,603 at the time of the Share Exchange. The remaining two thirds of the incremental value relating to the unvested options are going to be recorded over the remaining vesting period. Stock-based compensation expense for the three months ended March 31, 2024 and 2023 amounted to $537,197 and $5,032, respectively. Share-based compensation relating to general and administrative expenses amounted to $382,074 and $3,611 for the three months ended March 31, 2024 and 2023, respectively. Share-based compensation relating to research and development expenses amounted to $155,123 and $1,421 for the three months ended March 31, 2024 and 2023, respectively. There were no option grants during the three months ended March 31, 2024 and 2023.	Note 10 - Stockholders’ Equity All references to common stock, share and per share amounts have been retroactively restated to reflect the reverse recapitalization as if the transaction had taken place as of the beginning of the earliest period presented. Common Stock On January 4, 2024, the Company filed its Amended and Restated Certificate of Incorporation, which provided for the number of authorized shares of the Company’s common stock, par value $0.0001 per share, to be increased from 500,000,000 to 3,254,475,740. All issued shares of common stock are entitled to vote on a 1 share/1 vote basis. The Company had 495,454,546 and 437,735,093 shares of common stock issued and outstanding as of December 31, 2023 and 2022, respectively. Holders of our common stock have no preemptive, redemption, conversion or subscription rights. No sinking fund provisions are applicable to our common stock. Upon liquidation, dissolution or winding-up, holders of our common stock are entitled to share in all assets remaining after payment of all liabilities and the liquidation preferences of any of our outstanding shares of preferred stock. Subject to preferences that may be applicable to any outstanding shares of preferred stock, holders of our common stock are entitled to receive dividends, if any, as may be declared from time to time by our board of directors out of our assets which are legally available. Such dividends, if any, are payable in cash, in property or in shares of capital stock. As part of the Private Dror founders claim settlement agreement (see Note 6), 330,952,906 shares of common stock were returned to the Private Dror in February 2023. These shares were initially classified as Treasury Stock and were retired as part of the Share Exchange Agreement. Pursuant to the terms of the Share Exchange, the Company raised $5,225,000 as part of a private placement funding, $5,025,000 from a first closing on August 14, 2023 and an additional $200,000 from a second closing on September 13, 2023. The private placement investors received 186,363,631 shares of common stock and 2,886,364 shares of Series A Preferred Stock. Transaction expenses relating to the private placement funding and for the Share Exchange totaled $571,796, and are offset against the proceeds in Additional Paid-In Capital recorded as part of the private placement funding and the Share Exchange. Preferred Stock The Company is authorized to issue up to 12,500,000 shares of $0.0001 par value non-redeemable preferred stock. As of December 31, 2022, 7,576,999 shares of Series A Preferred Stock were outstanding. During the third quarter of 2023, as a result of the private placement funding, 2,886,364 shares of Series A Preferred Stock were issued to investors. The following is a summary of the principal terms of the Series A Preferred Stock as set forth in the Certificate of Designation. Conversion The Series A Preferred Stock is convertible into common stock at any time at a conversion price of $0.011, or 100 shares of Common Stock for each share of Preferred A Stock, subject to adjustment for certain anti-dilution provisions set forth in the Series A Certificate of Designation. Upon conversion the shares of Series A Preferred Stock will resume the status of authorized but unissued shares of preferred stock of the Company. Dividends The holders of Series A Preferred Stock will be entitled to dividends, on an as-if converted basis, equal to and in the same form as dividends actually paid on shares of common stock, when and if actually paid. Voting Rights The shareholders of Series A Preferred Stock are entitled to vote with holders of the Company’s common stock, on all matters that such holders of Common Stock are entitled to vote upon, in the same manner and with the same effect as the holders of Common Stock, voting together with the holders of Common Stock as a single class. Each share of Preferred Stock shall entitle the shareholder to cast that number of votes per share of Preferred Stock equal to the number of shares of Common Stock into which such share of Preferred Stock is convertible (after giving effect to certain limitations on conversion, as applicable). As long as any shares of Series A Preferred Stock are outstanding, the Company may not, without the approval of a majority of the then outstanding shares of Series A Preferred Stock (a) alter or change the powers, preferences or rights given to the Series A Preferred Stock, (b) alter or amend our amended and restated certificate of incorporation, the Series A Certificate of Designation, or our amended and restated bylaws in such a manner so as to materially adversely affect any rights given to the Series A Preferred Stock, (c) authorize or create any class of stock ranking as to dividends, redemption or distribution of assets upon a Liquidation (as defined below) senior to the Series A Preferred Stock, or (d) enter into any agreement to do any of the foregoing. Liquidation Upon any liquidation, dissolution or winding-up of the Company, whether voluntary or involuntary (a “Liquidation”), the then holders of the Series A Preferred Stock are entitled to receive out of the assets available for distribution to stockholders of the Company the same amount that a holder of common stock would receive if the Series A Preferred Stock were fully converted (disregarding for such purposes any conversion limitations hereunder) to common stock which amounts shall be paid pari passu with all holders of common stock.. Warrants Prior to the Share Exchange, there were 510,794,865 warrants to purchase Common shares held by Private Dror shareholders. Pursuant to the warrant terms, 20,960,439 warrants expired as a result of the Share Exchange. On August 14, 2023, the Company issued warrants to purchase up to 489,834,426 shares of Common Stock to Private Dror shareholders in exchange for their outstanding warrants and warrants to purchase up to 456,818,176 shares of Common Stock to the private placement investors in respect of their investment, in addition to warrants to purchase up to 18,181,817 shares of Common Stock issued to private placement investors in a subsequent closing on September 13, 2023. The warrants expire five years from the initial exercise date and are exercisable at an exercise price of $0.033 per share. The initial exercise date was dependent on the authorization of additional Common shares which occurred on December 28, 2023. The warrants contain provisions that protect their holders against dilution by adjustment of the purchase price in certain events such as stock dividends, stock splits and other similar events. If at the time of the warrant’s exercise there is no effective registration statement registering, or no current prospectus available for, the resale of the shares of common stock underlying the warrant, then the holder will have the right to exercise warrant by means of a cashless exercise. In addition, if (i) the volume-weighted average price of our common stock for 20 consecutive trading days is at least 300% of the exercise price of the warrants, (ii) the dollar trading volume of our common stock for each trading day within such 20-day trading period equals or exceeds $500,000, (iii) a registration statement providing for the resale of the private placement shares is effective and such registration statement has been effective for six (6) months, (iv) the holder of the warrant is not in possession of any information provided by the Company that constitutes material nonpublic information and (v) the Company has not breached any of the terms of the investment documents (regardless of if such breach has been cured), then the warrants may be redeemed at a price of $0.001 per warrant up to one-half, in the aggregate, of the warrants upon not less than 20 days’ prior written notice of redemption to each holder, subject to certain customary restrictions. Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Warrants Shares Price Term Value Balance Outstanding, January 1, 2022 510,794,865 $ 0.02 2.73 $ 15,486 Granted - - - - Forfeited - - - - Exercised - - - - Balance Outstanding, December 31, 2022 510,794,865 $ 0.02 1.73 $ 13,263 Granted 474,999,993 0.03 - - Forfeited (20,960,439 ) - - - Exercised - - - - Balance Outstanding, December 31, 2023 964,834,419 $ 0.03 5.00 $ - Exercisable, December 31, 2023 964,834,419 $ 0.03 5.00 $ - The aggregate intrinsic value in the table above represents the total intrinsic value, based on the Company’s closing common stock price of $2.72, $2.33, and $0.01 as of December 31, 2023, 2022 and 2021, respectively, which would have been received by the warrant holders had all warrant holders exercised their warrants as of that date. Equity Incentive Plan Prior to the Share Exchange, there were 163,142,084 Private Dror employee stock options that had been granted to two executives and a director. As part of the Share Exchange, the outstanding employee stock options are to be exchanged and the Company is required to issue new employee stock options under the Company’s 2023 Long-Term Incentive Plan with the same terms as the previously issued options. As the Company did not have enough available authorized shares underlying the options to be issued at the time of the merger, the new employee stock options were not issued. In December 2023 the Company authorized additional shares to cover the employee stock options and is working on the legal filings for the establishment of the 2023 Plan. As the agreement stipulates that the new options will continue the vesting schedules of the original options, the Company continues to record the expense over the original vesting period. The Company treated the exchange of the original options for the new options as a modification in accordance with ASC 718. The Company calculated the fair value of the original options prior to the Share Exchange and the fair value of the new options at the time of the Share Exchange. The increase in value due to the modification was $4,261,809 is to be recorded as additional share-based compensation expense. As one third of the options had fully vested prior to the Share Exchange, the Company recognized one third of the total amount of the increased value, amounting to $1,420,603 at the time of the Share Exchange. The remaining two thirds of the incremental value relating to the unvested options are going to be recorded over the remaining vesting period. The following table summarized the option activity for the years ended December 31, 2023 and 2022: Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Options Shares Price Term (in years) Value Balance Outstanding, January 1, 2022 174,666,648 $ 0.01 8.74 - Granted 9,597,675 0.00 - Forfeited - - - - Exercised - - - - Expired (21,122,239 ) 0.04 - - Balance Outstanding, December 31, 2022 163,142,084 $ 0.00 8.96 $ - Granted (Share Exchange) - 0.00 4,070,727 Forfeited (Share Exchange) - 0.00 Exercised Expired Balance Outstanding, December 31, 2023 163,142,084 $ 0.00 9.62 $ 1,003,656 Exercisable, December 31, 2023 105,562,164 $ 0.00 9.62 $ 669,104 Share-based compensation expense for the years ended December 31, 2023 and 2022 amounted to $2,253,793 and $19,908, respectively. Share-based compensation relating to general and administrative expenses amounted to $1,612,173 and 14,146 for the years ended December 31, 2023 and 2022, respectively. Share-based compensation relating to research and development expenses amounted to $641,620 and 5,762 for the years ended December 31, 2023 and 2022, respectively. The fair value of stock options that fully vested during the years ended December 31, 2023 and 2022 was $1,420,603 and $19,225, respectively. The weighted average grant date fair value for options granted during the years ended December 31, 2023 and 2022 was $0.03 and $1.38, respectively, using the Black Scholes valuation method. As of December 31, 2023, there was $2,047,973 of unrecognized compensation cost related to non-vested share-based compensation, which will be amortized over a weighted average period of 0.96 years. The aggregate intrinsic value in the table above represents the total intrinsic value, based on the Company’s closing stock price of $2.72, $2.33, and $0.01 as of December 31, 2023, 2022 and 2021, respectively, which would have been received by the option holders had all option holders exercised their options as of that date.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 6 - RELATED PARTY TRANSACTIONS Director Consulting Services On June 1, 2022, the Company entered into a consulting agreement with a director, pursuant to which, in consideration for certain financial and strategic consulting services, the director receives a cash fee of NIS 3,500 each month and was also granted with options to purchase 2,610 Ordinary Shares of Private Dror, which options were exchanged for options to purchase 9,597,675 shares of Common Stock in connection with the Share Exchange and shall vest in three tranches on the first, second, and third anniversary of the date of the consulting agreement. The options are subject to accelerated vesting upon an exit event. Effective as of February 7, 2024, the Company amended the agreement which provided that the director’s monthly cash fee in respect of the services provided would be equal to $2,500 and in addition to the monthly fee, expense reimbursement in an amount not to exceed $500. Consulting services paid to the director recorded as general and administrative expenses for the three months ended March 31, 2024 and 2023 was $7,008 and $2,969, respectively. Accrued expense balances in respect of this agreement at March 31, 2024 and 2023 were $2,989 and $4,841, respectively. On February 7, 2024, the Company entered into a consulting agreement with another director, pursuant to which, in consideration for certain services provided as a board member, the director receive a cash fee of $5,000 each month. The consulting agreement is terminable by either party upon 30 days written notice to the other party, and it will terminate automatically once the director has received fees in the aggregate amount of $55,000. Consulting services paid to the director recorded as general and administrative expenses for the three months ended March 31, 2024 and 2023 was $10,000 and $0, respectively. Accrued expense balances in respect of this agreement at March 31, 2024 and 2023 were $5,000 and $0, respectively. Shareholder Consulting Services On August 8, 2023, the Company entered into a consulting agreement with an entity owned by a shareholder pursuant to which, in consideration for certain shareholder, investors relations and general consultancy services, the entity was entitled to receive cash payments equal in the aggregate to $145,000, and warrants to purchase up to an aggregate of 10,454,500 shares of the Company’s common stock, with an exercise price of $0.033 per share and substantially the same terms as the Private Placement Warrants. The cash payment will be paid in equal monthly installments of $14,500, commencing on September 15, 2023 and expiring on July 15, 2024. Although the agreement was signed and the services were provided, the Board of Directors did not approve of the warrant issuance until April 17, 2024, as required. The value of those warrants on April 17, 2024 amounted to $36,748 which will be amortized over the remaining service period. Consulting services paid to shareholders recorded as general and administrative expenses for the three months ended March 31, 2024 and 2023 was $43,500 and $0, respectively.

Subsequent Events

Subsequent Events	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 7 - SUBSEQUENT EVENTS None	NOTE 15 - SUBSEQUENT EVENTS The Company has evaluated subsequent events through the date these financial statements were issued. In the opinion of management, there were no subsequent events that would require disclosure or adjustments to the accompanying financial statements through the date the financial statements were issued other than the following: On December 28, 2023, the Company’s stockholders approved the adoption of the Company’s Amended and Restated Certificate of Incorporation (the “Restated Charter”) and an amendment to the Restated Charter to increase the number of authorized shares of the Company’s common stock, par value $0.0001 per share from 500,000,000 to 3,254,475,740 and to make a corresponding change to the number of authorized shares of capital stock. On January 4, 2024, the Company filed the Restated Charter, with the provisions of the Authorized Share Increase Amendment incorporated therein, with the Secretary of State of Delaware. During the first quarter of 2024, the Company submitted a request to the Israeli Income Tax Authority, for the approval of a plan for the issuance of employee stock options via a trustee as defined in section 102 of the Income Tax Ordinance. The Company chose a capital taxation route that would apply to the Company’s employees and undertook to deduct the full tax applicable to employees before shares are issued to an employee. On February 1, 2024, we entered into a consulting agreement with a director, pursuant to which, in consideration for certain services provided as a board member, the director would receive a cash fee of $5,000 each month. The consulting agreement is terminable by either party upon 30 days written notice to the other party, and it will terminate automatically once the director has received fees in the aggregate amount of $55,000. On February 1, 2024, the Company amended an agreement with an additional director, which increased the monthly cash fee in respect of the services provided to $2,500, plus applicable VAT.

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	12 Months Ended
	Dec. 31, 2023
Prepaid Expense and Other Current [Abstract]
Prepaid expenses and other current assets	Note 3 - Prepaid expenses and other current assets: December 31, 2023 2022 VAT receivable $ 73,784 101,353 Prepaid expenses 34,802 - Other assets 5,514 - $ 114,100 101,353

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Property and Equipment	Note 4 - Property and Equipment: December 31, 2023 2022 Equipment and furniture $ 9,567 9,567 Less accumulated depreciation (7,239 ) (6,569 ) Property and equipment, net $ 2,328 2,998 Depreciation expense was $670 for both of the years ended December 31, 2023 and 2022, respectively.

Accrued Expenses

Accrued Expenses	12 Months Ended
	Dec. 31, 2023
Accrued Expenses [Abstract]
Accrued expenses	Note 5 - Accrued expenses: December 31, 2023 2022 Salary and related expenses $ 95,566 169,297 Accrued audit fees 40,000 44,613 Accrued legal fees 30,000 - Accrued consulting fees 24,705 52,811 Other expenses - 9,405 $ 190,271 276,126

Accrued Royalties

Accrued Royalties	12 Months Ended
	Dec. 31, 2023
Accrued Royalties [Abstract]
Accrued royalties	Note 7 - Accrued royalties Accrued royalties related to the Company’s licensing agreements with various parties that provided gaming software to the Company. These licensing agreements contain obligations to pay royalty fees ranging from 5% to 50% of either gross or net revenue, and a flat fee per end user of $0.50, subject to an obligation to pay minimum annual royalties of $50,000 as specified in the licensing agreements. As part of the Share Exchange, the Company assumed accrued royalties in the amount of $714,194, and accrued an additional $6,438 subsequent to the Share Exchange. As the statute of limitations for the collection of the royalties had passed, the Company retired the royalty accrual amounting to $720,632 during the fourth quarter of 2023 and ceased to accrue any further amounts.

Accrued Severance

Accrued Severance	12 Months Ended
	Dec. 31, 2023
Accrued Severance [Abstract]
Accrued severance	Note 8 - Accrued severance: Under Israeli law, companies are required to make severance payments to terminated Israeli employees. The severance reserve is calculated based on the employee’s last salary and period of employment. A portion of the severance pay and pension obligation is covered by payment of monthly premiums to insurance companies/ policies under approved plans and to pension funds. The deposits presented in the balance sheet include profits accumulated to the balance sheet date. The amounts funded as above are not reflected in the balance sheet since they are not under the control and management of the Company. A portion of employee severance payments are subject to the terms of section 14 of the Israeli Severance Pay Law, 1963, according to which the Company’s current deposits in pension funds and/or in policies in insurance companies exempt it from any additional undertaking towards employees, for which the aforementioned amounts were deposited.

Research and Development Expens

Research and Development Expenses	12 Months Ended
	Dec. 31, 2023
Research and Development Expenses [Abstract]
Research and development expenses	Note 11 - Research and development expenses: The components of research and development expenses are as follows: For the Year Ended 2023 2022 Subcontractors $ 759,440 $ 542,186 Salaries 191,825 182,995 Consultants and others 53,178 125,499 Total $ 1,004,443 $ 850,680

General and Administrative Expe

General and Administrative Expenses	12 Months Ended
	Dec. 31, 2023
General and Administrative Expenses [Abstract]
General and administrative expenses	Note 12 - General and administrative expenses: The components of general and administrative expenses are as follows: For the Year Ended 2023 2022 Salaries and related $ 543,469 $ 509,800 Legal 206,925 131,922 Professional fees 149,126 52,536 Consulting 106,264 78,525 Rent and utilities 39,157 22,872 Insurance 23,119 - Donations 16,235 - Office expense 9,557 4,020 Royalties 6,438 - Depreciation 670 670 Other 19,466 14,308 Total $ 1,120,426 $ 814,653

Finance Income, Net

Finance Income, Net	12 Months Ended
	Dec. 31, 2023
Finance Income, Net [Abstract]
Finance income, net	Note 13 - Finance income, net: The components of finance income, net are as follows: For the Year Ended 2023 2022 Exchange differences $ 94,020 $ 3,410 Bank fees (3,873 ) (1,668 ) Total $ 90,147 $ 1,742

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2023
Income Taxes [Abstract]
Income Taxes	Note 14 - Income Taxes: The Company files corporate income tax returns in the United States (federal), in New York (state), and in Israel (foreign). The Company is subject to federal, state and local income tax examinations by tax authorities for the tax years 2020 through 2023. The Israeli subsidiary tax reports through 2017 are considered final assessments in accordance with the provisions of section 145 of the Income Tax Ordinance. As of December 31, 2023, the Company had federal net operating loss carry forwards of $32.8 million. Federal net operating losses generated prior to January 1, 2018, amounting to $32.0 million, may be offset against future taxable income, subject to limitation under IRC Section 382, which begin to expire in 2024 if not utilized prior to that date, and fully expire during various years through 2037 for federal purposes. Net operating losses generated after January 1, 2018, amounting to $0.8 million, no longer have an expiration but are limited to 80% of taxable income. Tax loss carryforwards in Israel amount to approximately USD 9.9 million, (NIS 36.5 million) as of December 31, 2023, and do not expire. There are also Israeli capital loss carryforwards amounting to $0.3 million (NIS 1.1 million) that can be offset only against capital gains but do not expire. The valuation allowance overall increased by approximately $7.9 million and $0.1 million in the years ended 2023 and 2022, respectively, and was approximately $9.9 million and $2.0 million, respectively. The Company has fully reserved the deferred tax asset resulting from available net operating loss carryforwards. The reconciliation of income tax expense computed at the U.S. federal statutory rate to the income tax provision for the years ended December 31, 2023 and 2022 is as follows: Year ended December 31, 2023 2022 Income before income taxes $ (3,567,883 ) $ (1,683,499 ) Taxes under statutory US tax rates (749,255 ) (353,535 ) Foreign Rate Differential (85,538 ) (33,670 ) Acquisitions (7,163,604 ) - Expired net operating loss 118,215 - Other permanent items (53,837 ) 283,891 Increase (decrease) in valuation allowance 7,934,019 103,314 Income tax expense $ - $ - The increase in the Company’s net valuation allowance was mainly due to the reverse merger and continued net operating losses from ongoing operations. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and amounts used for income tax purposes. Significant components of the Company’s deferred tax assets and liabilities consist of the following: December 31, 2023 2022 Deferred tax assets: Net loss carryforwards $ 9,235,425 $ 2,026,144 Capital loss carryforwards 66,063 72,525 Stock-based compensation 518,372 Research and development 131,690 - Deferred asset before valuation allowance 9,951,550 2,098,669 Valuation allowance (9,951,550 ) (2,098,669 ) Net deferred tax asset $ - $ - In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Deferred tax assets consist primarily of the tax effect of NOL carry-forwards. The Company has provided a full valuation allowance on the deferred tax assets because of the uncertainty regarding its realizability. The Company’s policy is to record interest and penalties associated with unrecognized tax benefits as additional income taxes in the statement of operations. As of both December 31, 2023 and 2022 the Company had no unrecognized tax benefits. There were no changes in the Company’s unrecognized tax benefits during the years ended December 31, 2023 and 2022. The Company did not recognize any interest or penalties during the years ended December 31, 2023 and 2022 related to unrecognized tax benefits.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements were prepared using accounting principles generally accepted in the United States of America (“U.S GAAP”) for interim financial information and the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, these unaudited condensed consolidated financial statements do not include all information or notes required by U.S. GAAP for annual consolidated financial statements and should be read in conjunction with the Company’s annual financial statements for the year ended December 31, 2023 included within the Company’s Current Report on Form 10-K, as amended, originally filed with the SEC on April 1, 2024. As the Company completed a reverse recapitalization on August 14, 2023, the financial information for the periods prior to the reverse recapitalization reflect those of Private Dror. From August 14, 2023 forward, the financial information presented is the consolidated financial information of the Company and its subsidiary. In the opinion of management, the unaudited consolidated condensed financial statements included herein contain all adjustments necessary to present fairly the Company’s financial position and the results of its operations and cash flows for the interim periods presented. Such adjustments are of a normal recurring nature. The results of operations for the three months ended March 31, 2024 may not be indicative of results for the full year.	Basis of Presentation The accompanying financial statements for the years ended December 31, 2023 and 2022 have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) and applicable rules and regulations of the United States Securities and Exchange Commission (“SEC”). As the Company completed a reverse recapitalization on August 14, 2023, the financial information for the periods prior to the reverse recapitalization reflect those of Private Dror. From August 14, 2023 forward, the financial information presented is the consolidated financial information of the Company and its subsidiary.
Use of Estimates and Assumptions	Use of Estimates and Assumptions The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates or assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could vary from those estimates. Management utilizes various other estimates, including but not limited to accrued royalties, accrued expenses, the valuation of stock-based compensation, the valuation allowance for deferred tax assets and other contingencies. The results of any changes in accounting estimates are reflected in the financial statements in the period in which the changes become evident. Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in the period that they are determined to be necessary.	Use of Estimates and Assumptions The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates or assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could vary from those estimates. Management utilizes various other estimates, including but not limited to accrued royalties, accrued expenses, the valuation of stock-based compensation, the valuation allowance for deferred tax assets and other contingencies. The results of any changes in accounting estimates are reflected in the financial statements in the period in which the changes become evident. Estimates and assumptions are reviewed periodically, and the effects of revisions are reflected in the period that they are determined to be necessary.
Functional Currency	Functional Currency The Company accounts for foreign currency transactions pursuant to ASC 830, “Foreign Currency Matters.” The functional currency of the Company and its subsidiary is the United States Dollar (“U.S. Dollar”) as the U.S. Dollar is the currency of the primary economic environment in which the Company operates. The accompanying financial statements have been expressed in the U.S. Dollar. Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statements of operations. The exchange rate of the U.S. Dollar to the Israeli Shekel was 3.681 and 3.627 as of March 31, 2024 and December 31, 2023, respectively.	Functional Currency The Company accounts for foreign currency transactions pursuant to ASC 830, “Foreign Currency Matters”. The functional currency of the Company and its subsidiary is the United States Dollar (“US$”) as the U.S. dollar is the currency of the primary economic environment in which the Company operates. The accompanying financial statements have been expressed in US$. Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statements of operations. The exchange rate of the US Dollar to the Israeli Shekel was 3.627 and 3.519 as of December 31, 2023 and 2022, respectively.
Cash	Cash The Company’s cash is held with financial institutions in the United States and Israel. Management believes that the financial institutions that hold the Company’s cash are financially sound and, accordingly, minimal credit risk exists with respect to these investments. Account balances held in the Unites States may, at times, exceed the Federal Deposit Insurance Corporation (“FDIC”) insurance limit. As of March 31, 2024 and December 31, 2023, the Company had $0 and $145,168, respectively, in excess of the FDIC insurance limit. As of March 31, 2024 and December 31, 2023, the Company had $2,291,150 and $2,935,078, respectively, in Israeli financial institutions, which is uninsured. The Company has not experienced any losses in such accounts with these financial institutions.	Cash The Company’s cash is held with financial institutions in the United States and Israel. Management believes that the financial institutions that hold the Company’s cash are financially sound and, accordingly, minimal credit risk exists with respect to these investments. Account balances held in the Unites States may, at times, exceed the Federal Deposit Insurance Corporation (FDIC) insurance limit. As of December 31, 2023 and 2022, the Company had $145,168 and $643,658, respectively, in excess of the FDIC insurance limit. As of December 31, 2023 and 2022, the Company had $2,935,078 and $144,399, respectively, in Israeli financial institutions, which is uninsured. The Company has not experienced any losses in such accounts with these financial institutions.
Research and Development	Research and Development The Company expenses all research and development costs as they are incurred. Research and development includes, but is not limited to, expenditures in connection with in-house research and development as well as proprietary products and technology, and includes salaries and related costs, consulting fees, and professional services.	Research and Development The Company expenses all research and development costs as they are incurred. Research and development includes expenditures in connection with in-house research and development as well as proprietary products and technology, and includes salaries and related costs, consulting fees, and professional services.
Basic and Diluted Net Loss Per Common Share	Basic and Diluted Net Loss Per Common Share The Company computes net loss per share in accordance with ASC 260, “Earnings per Share,” which requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic loss per ordinary share is computed by dividing the loss for the period applicable to common shareholders by the weighted average number of shares of Common Stock outstanding during the period. Diluted net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding for the period and, if dilutive, potential common shares outstanding during the period. Potentially dilutive securities consist of the incremental common shares issuable upon exercise of Common Stock equivalents such as stock options, warrants and convertible debt instruments. Potentially dilutive securities are excluded from the computation if their effect is anti-dilutive. As a result, the basic and diluted per share amounts for all periods presented are identical. For the three months ended March 31, 2024 and 2023, the Company incurred net losses which cannot be diluted; therefore, basic and diluted loss per common share is the same. Each share of Series A Preferred Stock is convertible into 100 shares of Common Stock and is included in the table as if converted. As of March 31, 2024 and 2023, shares issuable which could potentially dilute future earnings were as follows: March 31, 2024 2023 Series A Preferred Stock 1,046,336,299 757,699,900 Warrants 964,834,419 510,794,865 Stock Options 163,142,084 163,142,084 Shares excluded from the calculation of diluted loss per share 2,174,312,802 1,431,636,849	Basic and Diluted Net Loss Per Common Share The Company computes net loss per share in accordance with ASC 260, “Earnings per Share” which requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic loss per ordinary share is computed by dividing the loss for the period applicable to common shareholders, by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding for the period and, if dilutive, potential common shares outstanding during the period. Potentially dilutive securities consist of the incremental common shares issuable upon exercise of common stock equivalents such as stock options, warrants and convertible debt instruments. Potentially dilutive securities are excluded from the computation if their effect is anti-dilutive. As a result, the basic and diluted per share amounts for all periods presented are identical. For the years ended December 31, 2023 and 2022, the Company incurred net losses which cannot be diluted; therefore, basic and diluted loss per common share is the same. Each Series A Preferred Stock is convertible into 100 shares of Common Stock, and is included in the table as if converted. As of December 31, 2023 and 2022, shares issuable which could potentially dilute future earnings were as follows: December 31, 2023 2022 Preferred Shares 1,046,336,299 757,699,900 Warrants 964,834,419 510,794,865 Stock Options 163,142,084 163,142,084 Shares excluded from the calculation of diluted loss per share 2,174,312,802 1,431,637,849
Reclassification	Reclassification General and administrative expenses totaling $58,380 and $5,032 for the three months ended March 31, 2023 were reclassified to research and development and share-based compensation, respectively, to conform with current period presentation. The reclassifications had no effect on the net loss for the three months ended March 31, 2023.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures related to improvements to income tax disclosures. The amendments in this update require enhanced jurisdictional and other disaggregated disclosures for the effective tax rate reconciliation and income taxes paid. The amendments in this update are effective for fiscal years beginning after December 15, 2024. The adoption of this pronouncement is not expected to have a material impact on the Company’s consolidated financial statements. The Company does not believe that any other recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying consolidated financial statements.	Recently Issued Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13, Measurement of Credit Losses on Financial Instruments
Property and Equipment		Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method on the various asset classes, which currently consists of office equipment over their estimated useful lives of seven years when placed in service. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized. When assets are retired or disposed of, the cost and accumulated depreciation are removed from the accounts, and any resulting gains or losses are included in income in the year of disposition.
Share based compensation		compensation The Company applies ASC 718-10, “Share- Based Payment,” which requires the measurement and recognition of compensation expenses for all share-based payment awards made to employees and directors including employee stock options under the Company’s stock plans and equity awards issued to non-employees based on estimated fair values. ASC 718-10 requires companies to estimate the fair value of equity-based option awards on the date of grant using an option-pricing model. The fair value of the award is recognized as an expense on a straight-line basis over the requisite service periods in the Company’s statement of operations. The fair value of an option award is estimated on the date of grant using the Black-Scholes option valuation model. The Black-Scholes option valuation model requires the development of assumptions that are inputs into the model. These assumptions are the expected stock volatility, the risk-free interest rate, the expected life of the option, the dividend yield on the underlying stock and the expected forfeiture rate. Since the Company does not have sufficiant historical data regarding its volatility of its common stock, the expected volatility used is based on volatility of similar publicly listed companies in comparable industries. Risk-free interest rates are calculated based on continuously compounded risk-free rates for the appropriate term. Determining the appropriate fair value model and calculating the fair value of equity-based payment awards require the input of the subjective assumptions described above. The assumptions used in calculating the fair value of equity-based payment awards represent management’s best estimates, which involve inherent uncertainties and the application of management’s judgment.
Income Taxes		Income Taxes The Company accounts for income taxes using the asset-and-liability method in accordance with ASC Topic 740, “Income Taxes”. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on the deferred tax assets and liabilities of a change in tax rate is recognized in the period that includes the enactment date. A valuation allowance is recorded if it is more-likely-than-not that some portion or all of the deferred tax assets will not be realized in future periods. The Company follows the guidance in ASC Topic 740-10 in assessing uncertain tax positions. The standard applies to all tax positions and clarifies the recognition of tax benefits in the financial statements by providing for a two-step approach of recognition and measurement. The first step involves assessing whether the tax position is more-likely-than-not to be sustained upon examination based upon its technical merits. The second step involves measurement of the amount to be recognized. Tax positions that meet the more-likely-than-not threshold are measured at the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate finalization with the taxing authority. The Company recognizes the impact of an uncertain income tax position in the financial statements if it believes that the position is more likely than not to be sustained by the relevant taxing authority. The Company will recognize interest and penalties related to tax positions in income tax expense. As of both December 31, 2023 and 2022, there were no unrecognized uncertain income tax positions.
Reclassification		Reclassification General and administrative expenses totaling $127,453 and $19,908 for the year ended December 31, 2022 were reclassified to research and development and share-based compensation, respectively, to conform with current year presentation. The reclassifications had no effect on the net loss for the year ended December 31, 2022.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
Schedule of Share Issuable Could Potentially Dilute Future Earnings	As of March 31, 2024 and 2023, shares issuable which could potentially dilute future earnings were as follows: March 31, 2024 2023 Series A Preferred Stock 1,046,336,299 757,699,900 Warrants 964,834,419 510,794,865 Stock Options 163,142,084 163,142,084 Shares excluded from the calculation of diluted loss per share 2,174,312,802 1,431,636,849	As of December 31, 2023 and 2022, shares issuable which could potentially dilute future earnings were as follows: December 31, 2023 2022 Preferred Shares 1,046,336,299 757,699,900 Warrants 964,834,419 510,794,865 Stock Options 163,142,084 163,142,084 Shares excluded from the calculation of diluted loss per share 2,174,312,802 1,431,637,849

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2023
Stockholders' Equity Note [Abstract]
Schedule of Warrants	Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Warrants Shares Price Term Value Balance Outstanding, January 1, 2022 510,794,865 $ 0.02 2.73 $ 15,486 Granted - - - - Forfeited - - - - Exercised - - - - Balance Outstanding, December 31, 2022 510,794,865 $ 0.02 1.73 $ 13,263 Granted 474,999,993 0.03 - - Forfeited (20,960,439 ) - - - Exercised - - - - Balance Outstanding, December 31, 2023 964,834,419 $ 0.03 5.00 $ - Exercisable, December 31, 2023 964,834,419 $ 0.03 5.00 $ -
Schedule of Summarized the Option Activity	The following table summarized the option activity for the years ended December 31, 2023 and 2022: Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Options Shares Price Term (in years) Value Balance Outstanding, January 1, 2022 174,666,648 $ 0.01 8.74 - Granted 9,597,675 0.00 - Forfeited - - - - Exercised - - - - Expired (21,122,239 ) 0.04 - - Balance Outstanding, December 31, 2022 163,142,084 $ 0.00 8.96 $ - Granted (Share Exchange) - 0.00 4,070,727 Forfeited (Share Exchange) - 0.00 Exercised Expired Balance Outstanding, December 31, 2023 163,142,084 $ 0.00 9.62 $ 1,003,656 Exercisable, December 31, 2023 105,562,164 $ 0.00 9.62 $ 669,104

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Tables)	12 Months Ended
	Dec. 31, 2023
Prepaid Expense and Other Current [Abstract]
Schedule of Prepaid Expenses and Other Current Assets	December 31, 2023 2022 VAT receivable $ 73,784 101,353 Prepaid expenses 34,802 - Other assets 5,514 - $ 114,100 101,353

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	December 31, 2023 2022 Equipment and furniture $ 9,567 9,567 Less accumulated depreciation (7,239 ) (6,569 ) Property and equipment, net $ 2,328 2,998

Accrued Expenses (Tables)

Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2023
Accrued Expenses [Abstract]
Schedule of Accrued Expenses	December 31, 2023 2022 Salary and related expenses $ 95,566 169,297 Accrued audit fees 40,000 44,613 Accrued legal fees 30,000 - Accrued consulting fees 24,705 52,811 Other expenses - 9,405 $ 190,271 276,126

Research and Development Expe_2

Research and Development Expenses (Tables)	12 Months Ended
	Dec. 31, 2023
Research and Development Expenses [Abstract]
Schedule of Components of Research and Development Expenses	The components of research and development expenses are as follows: For the Year Ended 2023 2022 Subcontractors $ 759,440 $ 542,186 Salaries 191,825 182,995 Consultants and others 53,178 125,499 Total $ 1,004,443 $ 850,680

General and Administrative Ex_2

General and Administrative Expenses (Tables)	12 Months Ended
	Dec. 31, 2023
General and Administrative Expenses [Abstract]
Schedule of Components of General and Administrative Expenses	The components of general and administrative expenses are as follows: For the Year Ended 2023 2022 Salaries and related $ 543,469 $ 509,800 Legal 206,925 131,922 Professional fees 149,126 52,536 Consulting 106,264 78,525 Rent and utilities 39,157 22,872 Insurance 23,119 - Donations 16,235 - Office expense 9,557 4,020 Royalties 6,438 - Depreciation 670 670 Other 19,466 14,308 Total $ 1,120,426 $ 814,653

Finance Income, Net (Tables)

Finance Income, Net (Tables)	12 Months Ended
	Dec. 31, 2023
Finance Income, Net [Abstract]
Schedule of Components of Finance Income, Net	The components of finance income, net are as follows: For the Year Ended 2023 2022 Exchange differences $ 94,020 $ 3,410 Bank fees (3,873 ) (1,668 ) Total $ 90,147 $ 1,742

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Taxes [Abstract]
Schedule of Reconciliation of Income Tax Expense Computed at the U.S. Federal Statutory Rate to the Income Tax Provision	The reconciliation of income tax expense computed at the U.S. federal statutory rate to the income tax provision for the years ended December 31, 2023 and 2022 is as follows: Year ended December 31, 2023 2022 Income before income taxes $ (3,567,883 ) $ (1,683,499 ) Taxes under statutory US tax rates (749,255 ) (353,535 ) Foreign Rate Differential (85,538 ) (33,670 ) Acquisitions (7,163,604 ) - Expired net operating loss 118,215 - Other permanent items (53,837 ) 283,891 Increase (decrease) in valuation allowance 7,934,019 103,314 Income tax expense $ - $ -
Schedule of Significant Components of the Company’s Deferred Tax Assets and Liabilities	Significant components of the Company’s deferred tax assets and liabilities consist of the following: December 31, 2023 2022 Deferred tax assets: Net loss carryforwards $ 9,235,425 $ 2,026,144 Capital loss carryforwards 66,063 72,525 Stock-based compensation 518,372 Research and development 131,690 - Deferred asset before valuation allowance 9,951,550 2,098,669 Valuation allowance (9,951,550 ) (2,098,669 ) Net deferred tax asset $ - $ -

Organization and Basis of Pre_2

Organization and Basis of Presentation (Details)		3 Months Ended	12 Months Ended
	Jul. 05, 2023 $ / shares shares	Mar. 31, 2024 USD ($) $ / shares	Dec. 31, 2023 $ / shares		Jan. 04, 2024 $ / shares	Dec. 28, 2023 $ / shares	Aug. 14, 2023 USD ($)	Dec. 31, 2022 $ / shares	[1]
Organization and Basis of Presentation [Line Items]
Conversion of stock, shares issued	106,782,187
Common stock, par value (in Dollars per share) | $ / shares		$ 0.0001	$ 0.0001	[1]		$ 0.0001		$ 0.0001
Preferred stock, par value (in Dollars per share) | $ / shares		$ 0.0001	$ 0.0001	[1]				$ 0.0001
Novint Technologies Inc [Member]
Organization and Basis of Presentation [Line Items]
Net liabilities (in Dollars) | $							$ 793,497
Private Dror [Member]
Organization and Basis of Presentation [Line Items]
Conversion of stock, shares converted	235,089
Common stock, par value (in Dollars per share) | $ / shares	$ 0.0001
Private Dror [Member] | Novint Technologies Inc [Member]
Organization and Basis of Presentation [Line Items]
Ownership percentage	56.10%
Series A Preferred Stock [Member]
Organization and Basis of Presentation [Line Items]
Conversion of stock, shares converted	2,886,364
Conversion of stock, shares issued	7,576,999
Series A Preferred Stock [Member] | Private Dror [Member]
Organization and Basis of Presentation [Line Items]
Preferred stock, par value (in Dollars per share) | $ / shares	$ 0.0001
Common Stock [Member]
Organization and Basis of Presentation [Line Items]
Conversion of stock, shares issued	186,363,631
Common stock, par value (in Dollars per share) | $ / shares						$ 0.0001
Conversion of stock exchange ratio		3,677.27
Conversion of stock exchange ratio			3,677.27%
Additional Paid-in Capital [Member]
Organization and Basis of Presentation [Line Items]
Net liabilities (in Dollars) | $		$ 15,039,168					$ 13,730,705
Private Dror [Member]
Organization and Basis of Presentation [Line Items]
Conversion of stock, shares converted	235,089
Common Stock [Member]
Organization and Basis of Presentation [Line Items]
Conversion of stock, shares issued	186,363,631
Common stock, par value (in Dollars per share) | $ / shares					$ 0.0001
Private Placement [Member]
Organization and Basis of Presentation [Line Items]
Conversion of stock, shares issued	5,225,000
[1] The number of shares of Common and Preferred A Stock outstanding were retroactively adjusted as a result of the Share Exchange. See Note 1

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details)	3 Months Ended		12 Months Ended
	Mar. 31, 2024 USD ($) shares	Mar. 31, 2023 USD ($)	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares	Mar. 31, 2024 ₪ / shares	Dec. 31, 2023 ₪ / shares
Summary of Significant Accounting Policies [Line Items]
Cash uninsured amount	$ 0		$ 145,168	$ 643,658
Number of shares of investment (in Shares) | shares	100		100
General and administrative expenses	$ 385,564	$ 165,097	$ 1,120,426	814,653
Effective income tax rate percentage			50%
General and administrative expenses				127,453
Reclassification [Member]
Summary of Significant Accounting Policies [Line Items]
General and administrative expenses				$ 19,908
Maximum [Member]
Summary of Significant Accounting Policies [Line Items]
General and administrative expenses		58,380
Minimum [Member]
Summary of Significant Accounting Policies [Line Items]
General and administrative expenses		$ 5,032
Israel, New Shekels
Summary of Significant Accounting Policies [Line Items]
Currency Exchange Rate | (per share)			$ 3.627	$ 3.519	₪ 3.681	₪ 3.627
ISRAEL
Summary of Significant Accounting Policies [Line Items]
Cash uninsured amount	$ 2,291,150		$ 2,935,078	$ 144,399

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of Share Issuable Could Potentially Dilute Future Earnings - shares	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Schedule of Share Issuable Could Potentially Dilute Future Earnings [Line Items]
Series A Preferred Stock			1,046,336,299	757,699,900
Warrants	964,834,419	510,794,865	964,834,419	510,794,865
Stock Options	163,142,084	163,142,084	163,142,084	163,142,084
Shares excluded from the calculation of diluted loss per share	2,174,312,802	1,431,636,849	2,174,312,802	1,431,637,849
Series A Preferred Stock [Member]
Schedule of Share Issuable Could Potentially Dilute Future Earnings [Line Items]
Series A Preferred Stock	1,046,336,299	757,699,900

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Commitments and Contingencies [Abstract]
Percentage of royalty payment	3%	3%
Maximum percentage of grants provided for royalty payment	100%	100%
Contingent royalty obligation	$ 1,140	$ 1,120	$ 1,080

Founders Claim Accrual (Details

Founders Claim Accrual (Details)	1 Months Ended	3 Months Ended
	Jan. 31, 2023 USD ($) $ / shares shares	Mar. 31, 2024 ₪ / shares shares
Founders Claim Accrual [Line Items]
Founders claim accrual | $	$ 240,000
Return of founders shares | shares	330,952,906
Price per shares | (per share)	$ 0.0001	₪ 0.0001
Private Dror [Member]
Founders Claim Accrual [Line Items]
Founders claim accrual | $	$ 240,000
Common Stock [Member]
Founders Claim Accrual [Line Items]
Return of founders shares | shares		330,952,906

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($)				1 Months Ended	3 Months Ended			9 Months Ended	12 Months Ended
	Sep. 13, 2023	Aug. 14, 2023	Feb. 28, 2023	Jan. 31, 2023	Mar. 31, 2024	Mar. 31, 2023		Sep. 30, 2023	Dec. 31, 2023		Dec. 31, 2022		Jan. 04, 2024	Dec. 28, 2023	Dec. 31, 2021
Distribution of Assets, Liabilities and Stockholders' Equity [Line Items]
Common stock, par value					$ 0.0001				$ 0.0001	[1]	$ 0.0001	[1]		$ 0.0001
Common stock, authorized					3,254,475,740				500,000,000	[1]	500,000,000	[1]
Common stock, voting rights					Common Stock are entitled to vote on a 1 share/1 vote basis				common stock are entitled to vote on a 1 share/1 vote basis
Warrants expired					20,960,439				20,960,439
Number of warrants issued		18,181,817
Warrants term		5 years							5 years
Warrants exercise price		$ 0.033							$ 0.033
Exercise price of the warrants					300%				300%
Exceeds price					$ 500,000				$ 500,000
Warrant redeemed					$ 0.001				$ 0.001
Share-based compensation expense					$ 537,197	$ 5,032			$ 2,253,793		$ 19,908
General and administrative expenses					382,074	3,611			1,612,173		14,146
Share based compensation relating to research and development expenses					$ 155,123	$ 1,421			$ 641,620		$ 5,762
Common stock, outstanding					495,454,546				495,454,546	[1]	437,735,093	[1]
Private placement	$ 200,000	$ 5,025,000							$ 5,225,000
Private Placement, shares				330,952,906
Share exchange totaled									$ 571,796
Preferred stock, authorized					12,500,000				12,500,000	[1]	12,500,000	[1]
Preferred stock, par value					$ 0.0001				$ 0.0001	[1]	$ 0.0001	[1]
Preferred stock, outstanding					10,463,363				10,463,363	[1]	7,576,999	[1]
Share-based compensation expense									$ 2,253,793		$ 19,908
Unrecognized compensation									$ 2,047,973
Weighted average period											11 months 15 days
Warrants [Member]
Distribution of Assets, Liabilities and Stockholders' Equity [Line Items]
Warrants to purchase common shares					510,794,865				510,794,865
Private Dror Shareholders [Member]
Distribution of Assets, Liabilities and Stockholders' Equity [Line Items]
Number of warrants issued		489,834,426
Private Placement Common Stock Warrants [Member]
Distribution of Assets, Liabilities and Stockholders' Equity [Line Items]
Number of warrants issued		456,818,176							18,181,817
Warrants [Member]
Distribution of Assets, Liabilities and Stockholders' Equity [Line Items]
closing stock price per share									$ 2.33		$ 2.72				$ 0.01
Minimum [Member]
Distribution of Assets, Liabilities and Stockholders' Equity [Line Items]
Common stock, authorized														500,000,000
Maximum [Member]
Distribution of Assets, Liabilities and Stockholders' Equity [Line Items]
Common stock, authorized														3,254,475,740
Common Stock [Member]
Distribution of Assets, Liabilities and Stockholders' Equity [Line Items]
Common stock, par value													$ 0.0001
Private Placement, shares						(330,952,906)	[2]		(330,952,906)	[3]
Common Stock [Member] | Minimum [Member]
Distribution of Assets, Liabilities and Stockholders' Equity [Line Items]
Common stock, authorized													500,000,000
Common Stock [Member] | Maximum [Member]
Distribution of Assets, Liabilities and Stockholders' Equity [Line Items]
Common stock, authorized													3,254,475,740
Treasury Stock, Common [Member]
Distribution of Assets, Liabilities and Stockholders' Equity [Line Items]
Shares of Common Stock were returned			330,952,906
Equity Incentive Plan [Member]
Distribution of Assets, Liabilities and Stockholders' Equity [Line Items]
Options outstanding					163,142,084				163,142,084
Share-based compensation expense					$ 4,261,809				$ 4,261,809
Share exchange					$ 1,420,603				$ 1,420,603
closing stock price per share									$ 2.33		$ 2.72				$ 0.01
Fair value of stock options									$ 1,420,603		$ 19,225
Weighted average grant per share									$ 0.03		$ 1.38
Common Stock [Member]
Distribution of Assets, Liabilities and Stockholders' Equity [Line Items]
Common stock, par value														$ 0.0001
Common Stock [Member] | Minimum [Member]
Distribution of Assets, Liabilities and Stockholders' Equity [Line Items]
Common stock, authorized														500,000,000
Common Stock [Member] | Maximum [Member]
Distribution of Assets, Liabilities and Stockholders' Equity [Line Items]
Common stock, authorized														3,254,475,740
Series A Preferred Stock [Member]
Distribution of Assets, Liabilities and Stockholders' Equity [Line Items]
Preferred stock, outstanding											7,576,999
Stock conversion price									$ 0.011
Common shares issuable per share converted									100
Series A Preferred Stock [Member] | Preferred Stock [Member]
Distribution of Assets, Liabilities and Stockholders' Equity [Line Items]
Private Placement, shares							[2]	2,886,364		[3]
Preferred Stock [Member]
Distribution of Assets, Liabilities and Stockholders' Equity [Line Items]
Preferred stock, authorized									12,500,000
Preferred stock, par value									$ 0.0001
Private Placement [Member]
Distribution of Assets, Liabilities and Stockholders' Equity [Line Items]
Private placement									$ 5,225,000
Private Placement [Member] | Warrants [Member]
Distribution of Assets, Liabilities and Stockholders' Equity [Line Items]
Number of warrants issued		456,818,176
Private Placement [Member] | Common Stock [Member]
Distribution of Assets, Liabilities and Stockholders' Equity [Line Items]
Private Placement, shares									186,363,631
Private Placement [Member] | Series A Preferred Stock [Member] | Preferred Stock [Member]
Distribution of Assets, Liabilities and Stockholders' Equity [Line Items]
Private Placement, shares									2,886,364
[1] The number of shares of Common and Preferred A Stock outstanding were retroactively adjusted as a result of the Share Exchange. See Note 1 The number of Common and Series A Preferred Stock outstanding were retroactively adjusted as a result of a reverse merger. See Note 1 and Note 5. The number shares of Common and Preferred A Stock outstanding were retroactively adjusted as a result of the Share Exchange. See Note 1

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)					3 Months Ended		12 Months Ended
	Feb. 07, 2024	Sep. 15, 2023	Aug. 08, 2023	Jun. 01, 2022	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Apr. 17, 2024
Related Party Transactions (Details) [Line Items]
Consideration Amount				$ 3,500
Granted with options to purchase (in Shares)				2,610
Exchanged for options to purchase of common stock (in Shares)				9,597,675
Cash fee	$ 5,000
General and administrative expenses					$ 385,564	$ 165,097	$ 1,120,426	$ 814,653
Accrued expense					5,000	0
Received fees in the aggregate amount	55,000
Aggregate amount of warrants			$ 145,000
Aggregate shares of common stock (in Shares)			10,454,500
Exercise price per share (in Dollars per share)			$ 0.033
Cash payment		$ 14,500
Expiring date			Jul. 15, 2024
Director Consulting Services [Member]
Related Party Transactions (Details) [Line Items]
Cash fee	2,500
Reimbursement amount	$ 500
General and administrative expenses					7,008	2,969
Accrued expense					2,989	4,841
Shareholder Consulting Services [Member]
Related Party Transactions (Details) [Line Items]
General and administrative expenses					43,500	0
Subsequent Event [Member]
Related Party Transactions (Details) [Line Items]
Warrants value									$ 36,748
Consulting Agreement [Member]
Related Party Transactions (Details) [Line Items]
General and administrative expenses					$ 10,000	$ 0

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	Feb. 01, 2024	Mar. 31, 2024	Dec. 31, 2023	[1]	Dec. 28, 2023	Dec. 31, 2022	[1]
Subsequent Events [Line Items]
Common stock, par value (in Dollars per share)		$ 0.0001	$ 0.0001		$ 0.0001	$ 0.0001
Common stock, authorized (in Shares)		3,254,475,740	500,000,000			500,000,000
Subsequent Event [Member]
Subsequent Events [Line Items]
Consulting services	$ 5,000
Aggregate amount	55,000
Cash fee	$ 2,500
Minimum [Member]
Subsequent Events [Line Items]
Common stock, authorized (in Shares)					500,000,000
Maximum [Member]
Subsequent Events [Line Items]
Common stock, authorized (in Shares)					3,254,475,740
[1] The number of shares of Common and Preferred A Stock outstanding were retroactively adjusted as a result of the Share Exchange. See Note 1

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of Share Issuable Could Potentially Dilute Earnings - shares	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Schedule of Share Issuable Could Potentially Dilute Earnings [Abstract]
Preferred Shares			1,046,336,299	757,699,900
Warrants	964,834,419	510,794,865	964,834,419	510,794,865
Stock Options	163,142,084	163,142,084	163,142,084	163,142,084
Shares excluded from the calculation of diluted loss per share	2,174,312,802	1,431,636,849	2,174,312,802	1,431,637,849

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets (Details) - Schedule of Prepaid Expenses and Other Current Assets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Prepaid Expenses and Other Current Assets [Abstract]
VAT receivable	$ 73,784	$ 101,353
Prepaid expenses	34,802
Other assets	5,514
Total	$ 114,100	$ 101,353

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Member]
Property and Equipment (Details) [Line Items]
Depreciation	$ 670	$ 670

Property and Equipment (Detai_2

Property and Equipment (Details) - Schedule of Property and Equipment - USD ($)	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Equipment and furniture		$ 9,567	$ 9,567
Less accumulated depreciation		(7,239)	(6,569)
Property and equipment, net	$ 18,609	$ 2,328	$ 2,998

Accrued Expenses (Details) - Sc

Accrued Expenses (Details) - Schedule of Accrued Expenses - USD ($)	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Accrued Expenses [Abstract]
Salary and related expenses		$ 95,566	$ 169,297
Accrued audit fees		40,000	44,613
Accrued legal fees		30,000
Accrued consulting fees		24,705	52,811
Other expenses			9,405
Total	$ 271,998	$ 190,271	$ 276,126

Accrued Royalties (Details)

Accrued Royalties (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Accrued Royalties [Line Items]
Accrued royalty fees
Accrued royalties amount	714,194
Additional accrual	6,438
Royalty accrual	$ 720,632
Licensing Agreements [Member]
Accrued Royalties [Line Items]
Revenue per user fee (in Dollars per share)	$ 0.5
Accrued royalty fees	$ 50,000
Minimum [Member] | Licensing Agreements [Member]
Accrued Royalties [Line Items]
Royalty fees on net revenue percentage	5%
Maximum [Member] | Licensing Agreements [Member]
Accrued Royalties [Line Items]
Royalty fees on net revenue percentage	50%

Stockholders' Equity (Details)

Stockholders' Equity (Details) - Schedule of Warrants - Warrant [Member] - USD ($)		12 Months Ended
	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022
Class of Warrant or Right [Line Items]
Number of Shares , Outstanding Ending	510,794,865	964,834,419	510,794,865
Weighted Average Exercise Price ,Outstanding Ending	$ 0.02	$ 0.03	$ 0.02
Weighted Average Remaining Contractual Term ,Outstanding Ending	2 years 8 months 23 days	5 years	1 year 8 months 23 days
Aggregate Intrinsic Value ,Outstanding Ending	$ 15,486		$ 13,263
Number of Shares , Exercisable		964,834,419
Weighted Average Exercise Price ,Exercisable		$ 0.03
Weighted Average Remaining Contractual Term , Exercisable		5 years
Aggregate Intrinsic Value ,Exercisable
Number of Shares , Granted		474,999,993
Weighted Average Exercise Price , Granted		$ 0.03
Aggregate Intrinsic Value , Granted
Number of Shares , Forfeited		(20,960,439)
Weighted Average Exercise Price ,Forfeited
Aggregate Intrinsic Value ,Forfeited
Number of Shares , Exercised
Weighted Average Exercise Price ,Exercised
Aggregate Intrinsic Value ,Exercised

Stockholders' Equity (Details_2

Stockholders' Equity (Details) - Schedule of Summarized the Option Activity - Options [Member] - USD ($)		12 Months Ended
	Jan. 01, 2022	Dec. 31, 2023	Dec. 31, 2022
Stockholders' Equity (Details) - Schedule of Summarized the Option Activity [Line Items]
Number of Shares , Outstanding (in Shares)	174,666,648	163,142,084	163,142,084
Weighted Average Exercise Price ,Outstanding	$ 0.01	$ 0	$ 0
Weighted Average Remaining Contractual Term ,Outstanding	8 years 8 months 26 days	9 years 7 months 13 days	8 years 11 months 15 days
Aggregate Intrinsic Value ,Outstanding (in Dollars)		$ 1,003,656
Number of Shares , Exercisable (in Shares)		105,562,164
Weighted Average Exercise Price ,Exercisable		$ 0
Weighted Average Remaining Contractual Term , Exercisable		9 years 7 months 13 days
Aggregate Intrinsic Value ,Exercisable (in Dollars)		$ 669,104
Number of Shares , Granted (in Shares)			9,597,675
Weighted Average Exercise Price , Granted		$ 0	$ 0
Aggregate Intrinsic Value , Granted		4,070,727
Number of Shares , Forfeited (in Shares)
Weighted Average Exercise Price ,Forfeited		$ 0
Aggregate Intrinsic Value ,Forfeited
Number of Shares , Exercised (in Shares)
Weighted Average Exercise Price ,Exercised
Aggregate Intrinsic Value ,Exercised (in Dollars)
Number of Shares, Expired (in Shares)			(21,122,239)
Weighted Average Exercise Price , Expired			$ 0.04
Aggregate Intrinsic Value , Expired (in Dollars)

Research and Development Expe_3

Research and Development Expenses (Details) - Schedule of Components of Research and Development Expenses - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Research and development expenses	$ 373,657	$ 298,772	$ 1,004,443	$ 850,680
Subcontractors [Member]
Segment Reporting Information [Line Items]
Research and development expenses			759,440	542,186
Salaries [Member]
Segment Reporting Information [Line Items]
Research and development expenses			191,825	182,995
Consultants and others [Member]
Segment Reporting Information [Line Items]
Research and development expenses			$ 53,178	$ 125,499

General and Administrative Ex_3

General and Administrative Expenses (Details) - Schedule of Components of General and Administrative Expenses - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
General and Administrative Expenses (Details) - Schedule of Components of General and Administrative Expenses [Line Items]
General and administrative expenses	$ 385,564	$ 165,097	$ 1,120,426	$ 814,653
Salaries and related [Member]
General and Administrative Expenses (Details) - Schedule of Components of General and Administrative Expenses [Line Items]
General and administrative expenses			543,469	509,800
Legal [Member]
General and Administrative Expenses (Details) - Schedule of Components of General and Administrative Expenses [Line Items]
General and administrative expenses			206,925	131,922
Professional Fees [Member]
General and Administrative Expenses (Details) - Schedule of Components of General and Administrative Expenses [Line Items]
General and administrative expenses			149,126	52,536
Consulting [Member]
General and Administrative Expenses (Details) - Schedule of Components of General and Administrative Expenses [Line Items]
General and administrative expenses			106,264	78,525
Rent and Utilities [Member]
General and Administrative Expenses (Details) - Schedule of Components of General and Administrative Expenses [Line Items]
General and administrative expenses			39,157	22,872
Insurance [Member]
General and Administrative Expenses (Details) - Schedule of Components of General and Administrative Expenses [Line Items]
General and administrative expenses			23,119
Donations [Member]
General and Administrative Expenses (Details) - Schedule of Components of General and Administrative Expenses [Line Items]
General and administrative expenses			16,235
Office expense [Member]
General and Administrative Expenses (Details) - Schedule of Components of General and Administrative Expenses [Line Items]
General and administrative expenses			9,557	4,020
Royalties [Member]
General and Administrative Expenses (Details) - Schedule of Components of General and Administrative Expenses [Line Items]
General and administrative expenses			6,438
Depreciation [Member]
General and Administrative Expenses (Details) - Schedule of Components of General and Administrative Expenses [Line Items]
General and administrative expenses			670	670
Other [Member]
General and Administrative Expenses (Details) - Schedule of Components of General and Administrative Expenses [Line Items]
General and administrative expenses			$ 19,466	$ 14,308

Finance Income, Net (Details) -

Finance Income, Net (Details) - Schedule of Components of Finance Income, Net - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Finance Income, Net (Details) - Schedule of Components of Finance Income, Net [Line Items]
Finance income, net	$ (12,045)	$ 3,297	$ 90,147	$ 1,742
Exchange differences [Member]
Finance Income, Net (Details) - Schedule of Components of Finance Income, Net [Line Items]
Finance income, net			94,020	3,410
Bank fees [Member]
Finance Income, Net (Details) - Schedule of Components of Finance Income, Net [Line Items]
Finance income, net			$ (3,873)	$ (1,668)

Income Taxes (Details)

Income Taxes (Details) ₪ in Millions, $ in Millions		12 Months Ended
	Jan. 01, 2018 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2023 ILS (₪)
Income Taxes [Line Items]
Net operating loss carry forwards		$ 9.9		₪ 36.5
Taxable income percentage	80%
Increase in deferred tax valuation allowance		7.9	$ 0.1
Internal Revenue Service (IRS) [Member]
Income Taxes [Line Items]
Net operating loss carry forwards		32.8
Increase in deferred tax valuation allowance		9.9	$ 2
Israel Tax Authority [Member]
Income Taxes [Line Items]
Net operating loss carry forwards		0.3		₪ 1.1
Prior To 2018 [Member] | Internal Revenue Service (IRS) [Member]
Income Taxes [Line Items]
Net operating loss carry forwards		$ 32
After January 1, 2018 [Member] | Internal Revenue Service (IRS) [Member]
Income Taxes [Line Items]
Net operating loss carry forwards	$ 0.8

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of Reconciliation of Income Tax Expense Computed at the U.S. Federal Statutory Rate to the Income Tax Provision - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Schedule of Reconciliation of Income Tax Expense Computed at the U.S. Federal Statutory Rate to the Income Tax Provision [Abstract]
Income before income taxes	$ (1,308,463)	$ (465,604)	$ (3,567,883)	$ (1,683,499)
Taxes under statutory US tax rates			(749,255)	(353,535)
Foreign Rate Differential			(85,538)	(33,670)
Acquisitions			(7,163,604)
Expired net operating loss			118,215
Other permanent items			(53,837)	283,891
Increase (decrease) in valuation allowance			7,934,019	103,314
Income tax expense

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of Significant Components of the Company’s Deferred Tax Assets and Liabilities - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Net loss carryforwards	$ 9,235,425	$ 2,026,144
Capital loss carryforwards	66,063	72,525
Stock-based compensation	518,372
Research and development	131,690
Deferred asset before valuation allowance	9,951,550	2,098,669
Valuation allowance	(9,951,550)	(2,098,669)
Net deferred tax asset