Dror Ortho-Design (DROR) S-1 9 Feb 24 IPO registration Financial data

Cover

Cover	9 Months Ended
	Sep. 30, 2023
Entity Addresses [Line Items]
Document Type	S-1
Amendment Flag	false
Entity Registrant Name	Dror Ortho-Design, Inc.
Entity Central Index Key	0001282980
Entity Primary SIC Number	3577
Entity Tax Identification Number	85-0461778
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	Shatner Street 3
Entity Address, City or Town	Jerusalem
Entity Address, Country	IL
City Area Code	+972
Local Phone Number	(0)74-700-6700
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Business Contact [Member]
Entity Addresses [Line Items]
Contact Personnel Name	Mr. Eliyahu (Lee) Haddad

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)		Sep. 30, 2023		Dec. 31, 2022		Dec. 31, 2021
Current Assets
Cash		$ 4,015,551		$ 1,039,059
Prepaid and other current assets		146,842		101,353
Total Current Assets		4,162,393		1,140,412
Noncurrent Assets
Property and equipment, net		2,496		2,998
TOTAL ASSETS		4,164,889		1,143,410
Current Liabilities
Accounts payable		5,826		30,792
Accrued royalties		720,632
Founders claim accrual				240,000
Accrued expenses		254,320		276,126
Total Current Liabilities		980,778		546,918
Non-current Liabilities
Total Non-current Liabilities		383		416
TOTAL LIABILITIES		981,161		547,334
Stockholders’ Equity
Preferred stock, value	[1]	1,047		758
Ordinary Shares NIS 0.01 par value, 1,476,321 authorized, 124,156 issued and outstanding at December 31, 2022 and 2021	[1]	49,545		43,774
Additional paid-in capital	[1]	14,600,880		10,714,366
Accumulated deficit	[1]	(11,467,744)		(10,162,822)
TOTAL STOCKHOLDERS’ EQUITY		3,183,728	[1]	596,076	[1]	$ 2,259,667
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY		$ 4,164,889		1,143,410
Dror Ortho Design Ltd [Member]
Current Assets
Cash				1,039,059		2,556,237
Prepaid and other current assets				101,353		29,619
Total Current Assets				1,140,412		2,585,856
Noncurrent Assets
Property and equipment, net				2,998		3,668
TOTAL ASSETS				1,143,410		2,589,524
Current Liabilities
Accounts payable				30,792		10,024
Founders claim accrual				240,000
Accrued expenses				276,126		72,365
Total Current Liabilities				546,918		82,389
Non-current Liabilities
Accrued severance				416		7,468
Founders claim accrual						240,000
Total Non-current Liabilities				416		247,468
TOTAL LIABILITIES				547,334		329,857
Stockholders’ Equity
Ordinary Shares NIS 0.01 par value, 1,476,321 authorized, 124,156 issued and outstanding at December 31, 2022 and 2021				294		294
Additional paid-in capital				10,758,026		10,738,118
Accumulated deficit				(10,162,822)		(8,479,323)
TOTAL STOCKHOLDERS’ EQUITY				596,076		2,259,667
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY				1,143,410		2,589,524
Dror Ortho Design Ltd [Member] | Series A-1 Preferred Stock [Member]
Stockholders’ Equity
Preferred stock, value				141		141
Dror Ortho Design Ltd [Member] | Series A-2 Preferred Stock [Member]
Stockholders’ Equity
Preferred stock, value				39		39
Dror Ortho Design Ltd [Member] | Series A-3 Preferred Stock [Member]
Stockholders’ Equity
Preferred stock, value				52		52
Dror Ortho Design Ltd [Member] | Series A-4 Preferred Stock [Member]
Stockholders’ Equity
Preferred stock, value				100		100
Dror Ortho Design Ltd [Member] | Series A-5 Preferred Stock [Member]
Stockholders’ Equity
Preferred stock, value				$ 246		$ 246
[1]The number 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 (Unaudited) (Parenthetical)	Dec. 31, 2022 ₪ / shares shares	Dec. 31, 2021 ₪ / shares shares
Preferred stock, shares authorized	12,500,000
Preferred stock, shares outstanding	7,576,999
Common stock, shares authorized	500,000,000
Common stock, shares issued	437,735,093
Common stock, shares outstanding	437,735,093
Dror Ortho Design Ltd [Member]
Common stock, par value (in dollars per share) | ₪ / shares	₪ 0.01	₪ 0.01
Common stock, shares authorized	1,476,321	1,476,321
Common stock, shares issued	124,156	124,156
Common stock, shares outstanding	124,156	124,156
Dror Ortho Design Ltd [Member] | Series A-1 Preferred Stock [Member]
Preferred stock, par value (in dollars per share) | ₪ / shares	₪ 0.01	₪ 0.01
Preferred stock, shares authorized	75,000	75,000
Preferred stock, shares issued	52,632	52,632
Preferred stock, shares outstanding	52,632	52,632
Dror Ortho Design Ltd [Member] | Series A-2 Preferred Stock [Member]
Preferred stock, par value (in dollars per share) | ₪ / shares	₪ 0.01	₪ 0.01
Preferred stock, shares authorized	25,000	25,000
Preferred stock, shares issued	14,921	14,921
Preferred stock, shares outstanding	14,921	14,921
Dror Ortho Design Ltd [Member] | Series A-3 Preferred Stock [Member]
Preferred stock, par value (in dollars per share) | ₪ / shares	₪ 0.01	₪ 0.01
Preferred stock, shares authorized	25,000	25,000
Preferred stock, shares issued	20,435	20,435
Preferred stock, shares outstanding	20,435	20,435
Dror Ortho Design Ltd [Member] | Series A-4 Preferred Stock [Member]
Preferred stock, par value (in dollars per share) | ₪ / shares	₪ 0.01	₪ 0.01
Preferred stock, shares authorized	298,679	298,679
Preferred stock, shares issued	35,072	35,072
Preferred stock, shares outstanding	35,072	35,072
Dror Ortho Design Ltd [Member] | Series A-5 Preferred Stock [Member]
Preferred stock, par value (in dollars per share) | ₪ / shares	₪ 0.01	₪ 0.01
Preferred stock, shares authorized	150,000	150,000
Preferred stock, shares issued	77,873	77,873
Preferred stock, shares outstanding	77,873	77,873

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)		3 Months Ended		9 Months Ended		12 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Operating Expenses
Research and development expenses		$ 247,025	$ 129,424	$ 596,608	$ 459,940
General and administrative expenses		308,335	152,453	724,678	637,679
Total Operating Expenses		555,360	281,877	1,321,286	1,097,619
Operating Loss		(555,360)	(281,877)	(1,321,286)	(1,097,619)
Other Income/(Expense), net
Finance income/expense		1,824	(2,149)	16,364	(4,055)
Total Other Income/(Expense), net		1,824	(2,149)	16,364	(4,055)
Loss before provision for income taxes		(553,536)	(284,026)	(1,304,922)	(1,101,674)
Provision for income taxes
Net Loss		$ (553,536)	$ (284,026)	$ (1,304,922)	$ (1,101,674)
Net loss per common share
Net loss per common share, basic		$ 0	$ 0	$ (0.01)	$ 0
Net loss per common share, diluted		$ 0	$ 0	$ (0.01)	$ 0
Weighted-average common shares outstanding. basic	[1]	309,567,766	437,735,093	230,124,665	437,735,093
Weighted-average common shares outstanding. diluted	[1]	309,567,766	437,735,093	230,124,665	437,735,093
Dror Ortho Design Ltd [Member]
Operating Expenses
Research and development expenses						$ 723,227	$ 350,930
General and administrative expenses						962,014	401,901
Total Operating Expenses						1,685,241	752,831
Operating Loss						(1,685,241)	(752,831)
Other Income/(Expense), net
Change in estimate of Founders claim accrual							391,886
Finance income/expense						1,742	(72,678)
Total Other Income/(Expense), net						1,742	319,208
Net Loss						(1,683,499)	(433,623)
Preferred share dividends						(720,435)	(49,143)
Net loss attributable to Common shareholders						$ 2,403,934	$ 482,766
Net loss per common share
Net loss per common share, basic						$ (19.36)	$ (4.31)
Net loss per common share, diluted						$ (19.36)	$ (4.31)
Weighted-average common shares outstanding. basic						124,156	112,102
Weighted-average common shares outstanding. diluted						124,156	112,102
[1]The number shares of Common and Preferred A Stock outstanding were retroactively adjusted as a result of the Share Exchange. See Note 1

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Unaudited) - USD ($)		Preferred Stock [Member]		Preferred Stock [Member] Dror Ortho Design Ltd [Member]	Common Stock [Member]		Common Stock [Member] Dror Ortho Design Ltd [Member]	Treasury Stock, Common [Member]	Additional Paid-in Capital [Member]	Additional Paid-in Capital [Member] Dror Ortho Design Ltd [Member]	Retained Earnings [Member]	Retained Earnings [Member] Dror Ortho Design Ltd [Member]	Total		Dror Ortho Design Ltd [Member]
Beginning balance, value at Dec. 31, 2020				$ 321			$ 253			$ 7,407,497		$ (8,045,700)			$ (637,629)
Beginning balance, shares at Dec. 31, 2020				119,548			111,177
Share-based compensation										1,414					1,414
Ordinary shares issued for services							$ 12			10,073					10,085
Ordinary shares issued for services (in shares)							3,708
Exercise of A-4 preferred warrants				$ 11						235,644					235,655
Exercise of A-4 preferred warrants (in shares)				3,512
Issuance of A-5 Preferred shares, Ordinary shares and warrants				$ 246			$ 29			3,083,490					3,083,765
Issuance of A-5 Preferred shares, Ordinary shares and warrants (in shares)				77,873			9,271
Net loss												(433,623)			(433,623)
Ending balance, value at Dec. 31, 2021		$ 758		$ 578	$ 43,774		$ 294		$ 10,694,458	10,738,118	$ (8,479,323)	(8,479,323)	$ 2,259,667		2,259,667
Balance, at ending (in shares) at Dec. 31, 2021		7,576,999	[1]	200,933	437,735,093	[1]	124,156
Share-based compensation									4,736				4,736
Net loss											(390,863)		(390,863)
Ending balance, value at Mar. 31, 2022		$ 758			$ 43,774				10,699,194		(8,870,186)		1,873,540
Balance, at ending (in shares) at Mar. 31, 2022	[1]	7,576,999			437,735,093
Beginning balance, value at Dec. 31, 2021		$ 758		$ 578	$ 43,774		$ 294		10,694,458	10,738,118	(8,479,323)	(8,479,323)	2,259,667		2,259,667
Beginning balance, shares at Dec. 31, 2021		7,576,999	[1]	200,933	437,735,093	[1]	124,156
Net loss													(1,101,674)
Ending balance, value at Sep. 30, 2022		$ 758			$ 43,774				10,709,222		(9,580,997)		1,172,757
Balance, at ending (in shares) at Sep. 30, 2022	[1]	7,576,999			437,735,093
Beginning balance, value at Dec. 31, 2021		$ 758		$ 578	$ 43,774		$ 294		10,694,458	10,738,118	(8,479,323)	(8,479,323)	2,259,667		2,259,667
Beginning balance, shares at Dec. 31, 2021		7,576,999	[1]	200,933	437,735,093	[1]	124,156
Share-based compensation										19,908					19,908
Net loss												(1,683,499)			(1,683,499)
Ending balance, value at Dec. 31, 2022		$ 758		$ 578	$ 43,774		$ 294		10,714,366	10,758,026	(10,162,822)	(10,162,822)	596,076	[2]	596,076
Balance, at ending (in shares) at Dec. 31, 2022		7,576,999	[1]	200,933	437,735,093	[1]	124,156
Beginning balance, value at Mar. 31, 2022		$ 758			$ 43,774				10,699,194		(8,870,186)		1,873,540
Beginning balance, shares at Mar. 31, 2022	[1]	7,576,999			437,735,093
Share-based compensation									4,884				4,884
Net loss											(426,785)		(426,785)
Ending balance, value at Jun. 30, 2022		$ 758			$ 43,774				10,704,078		(9,296,971)		1,451,639
Balance, at ending (in shares) at Jun. 30, 2022	[1]	7,576,999			437,735,093
Share-based compensation									5,144				5,144
Net loss											(284,026)		(284,026)
Ending balance, value at Sep. 30, 2022		$ 758			$ 43,774				10,709,222		(9,580,997)		1,172,757
Balance, at ending (in shares) at Sep. 30, 2022	[1]	7,576,999			437,735,093
Beginning balance, value at Dec. 31, 2022		$ 758		$ 578	$ 43,774		$ 294		10,714,366	10,758,026	(10,162,822)	(10,162,822)	596,076	[2]	596,076
Beginning balance, shares at Dec. 31, 2022		7,576,999	[1]	200,933	437,735,093	[1]	124,156
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, shares					(330,952,906)	[1]		330,952,906
Share-based compensation									5,032				5,032
Net loss											(465,604)		(465,604)
Ending balance, value at Mar. 31, 2023		$ 758			$ 10,678			$ 33,096	10,719,398		(10,628,426)		135,504
Balance, at ending (in shares) at Mar. 31, 2023		7,576,999	[1]		106,782,187	[1]		330,952,906
Beginning balance, value at Dec. 31, 2022		$ 758		$ 578	$ 43,774		$ 294		10,714,366	$ 10,758,026	(10,162,822)	$ (10,162,822)	596,076	[2]	$ 596,076
Beginning balance, shares at Dec. 31, 2022		7,576,999	[1]	200,933	437,735,093	[1]	124,156
Net loss													(1,304,922)
Ending balance, value at Sep. 30, 2023		$ 1,047			$ 49,545				14,600,880		(11,467,744)		3,183,728	[2]
Balance, at ending (in shares) at Sep. 30, 2023		10,463,363	[1]		495,454,546	[1]
Beginning balance, value at Mar. 31, 2023		$ 758			$ 10,678			$ 33,096	10,719,398		(10,628,426)		135,504
Beginning balance, shares at Mar. 31, 2023		7,576,999	[1]		106,782,187	[1]		330,952,906
Share-based compensation									5,088				5,088
Net loss											(285,782)		(285,782)
Ending balance, value at Jun. 30, 2023		$ 758			$ 10,678			$ 33,096	10,724,486		(10,914,208)		(145,190)
Balance, at ending (in shares) at Jun. 30, 2023		7,576,999	[1]		106,782,187	[1]		330,952,906
Private Placement Investment, net of issuance costs		$ 289			$ 18,636				4,634,279				4,653,204
Private Placement Investment, net of issuance costs, shares	[1]	2,886,364			186,363,631
Settlement of Treasury Stock prior to recapitalization								$ (33,096)	33,096
Settlement of Treasury Stock prior to recapitalization, shares								(330,952,906)
Reverse re-capitalization					$ 20,231				(793,497)				(773,266)
Reverse re-capitalization, shares	[1]				202,308,728
Share-based compensation									2,516				2,516
Net loss											(553,536)		(553,536)
Ending balance, value at Sep. 30, 2023		$ 1,047			$ 49,545				$ 14,600,880		$ (11,467,744)		$ 3,183,728	[2]
Balance, at ending (in shares) at Sep. 30, 2023		10,463,363	[1]		495,454,546	[1]
[1]The number shares of Common and Preferred A Stock outstanding were retroactively adjusted as a result of the Share Exchange. See Note 1[2]The number shares of Common and Preferred A Stock outstanding were retroactively adjusted as a result of the Share Exchange. See Note 1

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (1,304,922)	$ (1,101,674)
Adjustments to reconcile net loss to net cash used in operating activities:
Share-based compensation	12,636	14,764
Depreciation	502	502
Changes in operating assets and liabilities:
Prepaid and other current assets	(40,006)	(30,876)
Accounts payable	(56,896)	(4,055)
Accrued expenses	(114,529)	28,453
Change in estimate of Founders claim accrual	(240,000)
Accrued royalties	6,438
Accrued severance	(33)	(6,639)
NET CASH USED IN OPERATING ACTIVITIES	(1,736,810)	(1,099,525)
Cash flows from investing activities:
Cash acquired in reverse merger	17,966
Net cash provided by investing activities	17,966
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from private placement raise, net of expenses	4,695,336
NET CASH PROVIDED BY FINANCING ACTIVITIES	4,695,336
NET CHANGE IN CASH	2,976,492	(1,099,525)
CASH - BEGINNING OF YEAR	1,039,059	2,556,237	$ 2,556,237
CASH - END OF YEAR	4,015,551	1,456,712	1,039,059	$ 2,556,237
Supplemental Disclosure of Cash Flow Information:
Cash paid for interest
Cash paid for income tax
Non-cash investing and financing activities:
Ordinary shares issued for services	20,231
Net liabilities assumed in merger	791,232
Accrued transaction costs	42,132
Dror Ortho Design Ltd [Member]
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss			(1,683,499)	(433,623)
Adjustments to reconcile net loss to net cash used in operating activities:
Share-based compensation			19,908	1,414
Depreciation			670	528
Changes in operating assets and liabilities:
Prepaid and other current assets			(71,734)	(19,534)
Accounts payable			20,768	8,844
Accrued expenses			203,761	29,232
Change in estimate of Founders claim accrual				(391,886)
Accrued severance			(7,052)
NET CASH USED IN OPERATING ACTIVITIES			(1,517,178)	(805,025)
CASH FLOWS FROM FINANCING ACTIVITIES
Exercise of  A-4 preferred warrants				235,655
Proceeds from issuance of A-5 Preferred shares, Ordinary shares and warrants and converted loans				3,083,765
NET CASH PROVIDED BY FINANCING ACTIVITIES				3,319,420
NET CHANGE IN CASH			(1,517,178)	2,514,395
CASH - BEGINNING OF YEAR	$ 1,039,059	$ 2,556,237	2,556,237	41,842
CASH - END OF YEAR			1,039,059	2,556,237
Supplemental Disclosure of Cash Flow Information:
Cash paid for interest
Cash paid for income tax
Non-cash investing and financing activities:
Ordinary shares issued for services				$ 10,085

Organization and Basis of Prese

Organization and Basis of Presentation	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Organization and Basis of Presentation	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, the Company succeeded to 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 235,089 106,782,187 7,576,999 56.1 The Share Exchange is being accounted for as a recapitalization, with Private Dror deemed to be the accounting acquirer and the Company the acquired company. 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 As of August 14, 2023 the fair value of the net liabilities of the Company was 793,497 Nature of Business The Company is involved in the research and development of an orthodontic alignment platform. The Company has several patents for the technology used in the platform and is currently in the process of preparing the prototype for FDA approval.	Note 1 – Organization and Basis of Presentation Organization Dror Ortho Design Ltd (“Dror” or the “Company”), was incorporated in May 2004 in the State of Israel. The Company began operations in December 2006. From commencement of operations through 2017, the Company was working on the development of their first product and had limited revenues. From 2018 and onwards, the Company has begun development of a new product, and has not yet reached the sales stage for that product. The Company’s activities include the development of orthodontic devices. Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Restatement of Statements of Operations After the initial issuance of the financial statements, management determined that the basic and diluted net loss per share for both of the years ended December 31, 2022 and 2021 did not include cumulative undeclared dividends on the preferred shares. The Statements of Operations has been revised to reflect the preferred shares rights. The prior calculation of basic and diluted net loss per share as for years ended December 31, 2022 and 2021, were 13.56 3.87 Functional Currency The Company accounts for foreign currency transactions pursuant to ASC 830, “Foreign Currency Matters”. The functional currency of the Company is the United States Dollars (“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 3.519 3.110 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 and is dependent upon external sources for financing its operations. As of December 31, 2022, the Company had net working capital of $593,494 $596,076 $10,162,822

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
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 generally accepted accounting principles for interim financial information and the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, these unaudited consolidated condensed financial statements do not include all information or notes required by generally accepted accounting principles for annual consolidated financial statements and should be read in conjunction with the Company’s annual financial statements for the year ended December 31, 2022 included within the Company’s Current Report on Form 8-K, as amended, originally filed with the SEC on August 14, 2023. 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 and nine months ended September 30, 2023 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, estimated lives of long-lived assets, the valuation of stock 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 is the United States Dollars (“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 3.824 3.519 Cash and Cash Equivalents The Company considers all highly liquid instruments with an original maturity of three months or less when acquired to be cash equivalents. As of both September 30, 2023 and December 31, 2022, the Company had no cash equivalents. The Company’s cash is held with financial institutions in the United States and Israel. Account balances held in the Unites States may, at times, exceed the Federal Deposit Insurance Corporation (FDIC) insurance limit. As of September 30, 2023 and December 31, 2022, the Company had $255,188 $643,658 $3,490,760 $144,399 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 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 salaries and staff costs, consulting fees, as well as proprietary products and technology. 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 and nine months ended September 30, 2023 and 2022, the Company incurred net losses which cannot be diluted; therefore, basic and diluted loss per common share is the same. As of September 30, 2023 and 2022, shares issuable which could potentially dilute future earnings were as follows: September 30, 2023 2022 Preferred Shares 10,463,363 7,576,999 Warrants 964,834,419 489,834,426 Stock Options — 163,142,084 Shares excluded from the calculation of diluted loss per share 975,297,782 660,553,509 Recently Issued Accounting Pronouncements The Company has reviewed the recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the SEC and determined that these pronouncements do not have a material impact on the Company’s current or anticipated consolidated financial statement presentation or disclosures.	Note 2 – Summary of Significant Accounting Policies SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Cash and cash equivalents The Company considers all highly liquid instruments with an original maturity of three months or less when acquired to be cash equivalents. As of both December 31, 2022 and 2021, the Company had no cash equivalents. The Company’s cash is held with financial institutions in the United States and Israel. Account balances held in the Unites States may, at times, exceed the Federal Deposit Insurance Corporation (FDIC) insurance limit. As of December 31, 2022 and 2021, the Company had $ 643,658 1,622,730 do not have government-sponsored deposit insurance. 144,399 683,507 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 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 salaries and staff costs, consulting fees, as well as proprietary products and technology. 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 is a private entity with no 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, 2022 and 2021, there were no unrecognized uncertain income tax positions. Use of Estimates 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 determining the ability to continue as a going concern estimated lives of long-lived assets, the valuation of stock 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. Basic and Diluted Net Loss per Ordinary Share The Company computes net income (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 ordinary 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, 2022 and 2021, the Company incurred net losses which cannot be diluted; therefore, basic and diluted loss per common share is the same. As of December 31, 2022 and 2021, shares issuable which could potentially dilute future earnings were as follows December 31, 2022 2021 Preferred Shares 200,933 200,933 Ordinary Warrants 5,700 5,700 Preferred Warrants 133,206 133,206 Stock Options 44,365 47,499 Shares excluded from the calculation of diluted loss per share 384,204 387,338 Fair value of financial instruments Cash, prepaid expenses and other current assets, accounts payable and accrued liabilities are carried at, or approximate, fair value because of their short-term nature. Recent Accounting Pronouncements Guidance issued by the FASB during the current year is not expected to have a material effect on the company’s financial statements. A variety of proposed or otherwise potential accounting standards are currently under consideration by standard setting organizations and regulatory agencies. Because of the tentative and preliminary nature of such proposed standards, management has not yet determined the effect if any that the implementation of such proposed standards would have on the company’s financial statements.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Commitments and Contingencies Disclosure [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% 100% $1.12 $1.08 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.	Note 8 – Commitments and Contingencies 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 3 100 1.08 1.03

ACCRUED ROYALTIES

ACCRUED ROYALTIES	9 Months Ended
	Sep. 30, 2023
Accrued Royalties
ACCRUED ROYALTIES	NOTE 4 – ACCRUED ROYALTIES Accrued royalties relate 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 50 $0.50 $50,000 $720,632 $0

FOUNDERS CLAIM ACCRUAL

FOUNDERS CLAIM ACCRUAL	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Related Party Transactions [Abstract]
FOUNDERS CLAIM ACCRUAL	NOTE 5 – FOUNDERS CLAIM ACCRUAL The Company has 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	Note 7 – Founders claim accrual FOUNDERS CLAIM ACCRUAL The Company has recorded a provision in respect of a claim made against the Company 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, the Company signed an agreement with the founders, settling all-outstanding claims at $ 240,000

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 6 – 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 The Company is authorized to issue 500,000,000 $0.0001 common stock are entitled to vote on a 1 share/1 vote basis 495,454,546 437,735,093 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 5), 330,952,906 On August 14, 2023, as a result of the share exchange agreement and a round of private placement funding, the Company issued 388,672,359 $5,225,000 $5,025,000 $200,000 186,363,631 2,886,364 Transaction expenses relating to the private placement funding and for the Share Exchange totaled $571,796 Preferred Stock The Company is authorized to issue up to 12,500,000 .0001 $1.10 7,576,999 2,886,364 The following is a summary of the principal terms of the Series A Preferred Stock as set forth in the Certificate of Designation. 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, par value $0.0001 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) 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. Conversion The Series A Preferred Stock is convertible into common stock at any time at a conversion price of $0.011 100 On the trading day immediately following any day the Company is able to satisfy some or all of its reservation requirements pursuant to the Certificate of Designation, all, but not less than all, of the outstanding shares of Series A Preferred Stock for which common stock has been reserved will automatically convert, without any action on the part of the holder thereof and without payment of any additional consideration, into that number of shares of reserved common stock, determined by dividing the stated value of such share of Series A Preferred Stock by the Series A Conversion Price. Warrants On August 14, 2023, the Company issued warrants to purchase up to 489,834,426 456,818,176 18,181,817 five years $0.033 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 20 300% 20 $500,000 6 $0.001 20 Equity Incentive Plan Prior to the share exchange agreement, there were 179,579,481 $2,516 $12,636 $5,144 $14,764 $27,322	Note 9 – Stockholders’ Equity Share Capital Share Capital at December 31, 2022 and 2021 consists of the following all with par value of NIS 0.01: Class Authorized Issued and outstanding USD value Ordinary 1,476,321 124,156 $ 294 Series A-1 75,000 52,632 141 Series A-2 25,000 14,921 39 Series A-3 25,000 20,435 52 Series A-4 298,679 35,072 100 Series A-5 150,000 77,873 246 Total 2,050,000 325,089 $ 872 Issuances During 2021, an investor exercised 3,512 67.10 235,655 In December 2021, the Company completed a round of financing which included $ 3 150 77,783 40.45 9,271 3,708 5,098 Ordinary Shares Ordinary Shares rights in the Company including, without limitation, the right to receive notices of Shareholders’ meetings, to attend and vote at Shareholders’ meetings, to participate in distribution of dividends and to participate in distribution of surplus assets and funds in liquidation of the Company, but excluding and subject to the special rights which are expressly attached only to the Preferred Shares. Preferred Shares The Preferred Shares confer on their holders all rights attached to the Ordinary Shares in the Company, and in addition bear the rights and restrictions below. Each Preferred Share shall be convertible, at the option of the holder of such share, at any time after the date of issuance of such share, into such number of fully paid and non-assessable Ordinary Shares, initially on a one-to-one basis, and as such conversion ratio may be adjusted in accordance with the provisions of the Articles of Association. In addition, each of the Preferred Shares shall automatically be converted into fully paid and non-assessable Ordinary Shares, in the event of (a) a qualified IPO; or (b) both the holders of at least 66% 66% If the Company issues any new equity securities for a consideration per share that is less than the original issue price of the Preferred A-5 Shares, the original issue price of the Preferred A-5 Shares shall be adjusted on a full ratchet basis through the issuance of additional Preferred A-5 Shares to the Preferred A-5 Shareholders. In the event of any liquidation, prior and in preference to any distribution of any of the Company’s assets to holders of other Securities, the holders of Preferred Shares shall be entitled to receive, pro-rata, in preference to all other shareholders, an amount per Preferred Share then held by them equal to the applicable Original Issue Price as defined in the share purchase agreements. Prior to and in preference to the distribution of any distributable proceeds to the holders of any class or series of shares of the Company, each of the holders of Preferred Shares shall be entitled to receive for each Preferred Share held by it, an amount equal to 6% of the applicable original issue price per annum, compounded and calculated from December 6, 2021, until the date of distribution of such distributable proceeds, less any amount actually paid to such holder as a dividend preference, prior to such distribution and thereafter according to the all Shareholders pro rata to their shareholdings in the Company, (” Preferred dividend preference”). As of December 31, 2022 and 2021, no 769,582 49,143 Equity Incentive Plan The Company’s board of directors adopted and approved the 2021 Equity Incentive Plan (the “2021 Plan”). Under the 2021 Plan, the Company may grant equity-based incentive awards, including options, restricted stock, and other stock-based awards, to any directors, employees, advisers, and consultants that provide services to the Company. The vesting period, term and exercise price will be determined at the time of the grant. An aggregate of up to 51,482 On December 6, 2021, the Board of Directors approved the issuance of options to purchase an aggregate of 41,755 $14.15 December 6, 2031 57,675 5 101.82 1.21 zero 2.72 14.15 During June 2022, the Board of Directors approved the issuance of options to purchase an aggregate of 2,610 $14.15 June 1, 2032 $3,605 5 102.28 2.94 zero 2.72 14.15 The expense will be amortized over the respective vesting periods. The fair value of the Ordinary Shares of $2.72 The following table summarized the option activity for the year ended December 31, 2022 and 2021: Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Options Shares Price Term (in years) Value Balance Outstanding, January 1, 2021 5,744 $ 152.78 1.05 $ — Granted 41,755 14.15 9.94 — Forfeited — — — — Exercised — — — — Expired — — — — Balance Outstanding, December 31, 2021 47,499 $ 30.91 8.74 — Granted 2,610 14.15 9.42 — Forfeited — — — — Exercised — — — — Expired (5,744 ) 152.78 — — Balance Outstanding, December 31, 2022 44,365 $ 14.15 8.96 $ — Exercisable, December 31, 2022 13,918 $ 14.15 8.93 $ — Stock-based compensation expense for years ended December 31, 2022 and 2021 amounted to $ 19,908 1,414 19,225 0 1.38 As of December 31, 2022, there was $39,958 1.96 Warrants Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Warrants Shares Price Term Value Balance Outstanding, January 1, 2021 142,427 $ 64.48 2.70 $ 15,486 Granted 5,098 67.10 4.00 — Forfeited (5,098 ) — — — Exercised (3,512 ) — — — Expired — — — — Balance Outstanding, December 31, 2021 138,915 $ 64.35 2.73 $ 15,486 Granted — — — — Forfeited — — — — Exercised — — — — Balance Outstanding, December 31, 2022 138,915 $ 64.35 1.73 $ 13,263 Exercisable, December 31, 2022 138,915 $ 64.35 1.73 $ 13,263 The aggregate intrinsic value was calculated using the NIS 0.01 $2.72

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 7 – 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 October 7, 2023, Israel was attacked by Hamas and other terrorist organizations from the Gaza Strip and Israel went to a war against them. Since the company’s wholly-owned subsidiary is incorporated under the laws of the state of Israel and our operations are conducted in Israel, our business and operations are directly affected by economic, political, geopolitical and military conditions in Israel. It is currently not possible to predict the duration or severity of the ongoing conflict or its effects on our business, operations and financial conditions. The ongoing conflict is rapidly evolving and developing, and could disrupt our business and operations, interrupt our sources and availability of supply and hamper our ability to raise additional funds or sell our securities, among others.	Note 14 - Subsequent Events On March 26, 2023, the Company signed a term sheet with Novint Technologies Inc., a company traded on the OTCQB, (hereinafter - “Novint”). According to the term sheet, Novint will purchase 100% 57% 5 6 30% 5 $0.033 $0.0001

Prepaid expenses and other curr

Prepaid expenses and other current assets	12 Months Ended
	Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid expenses and other current assets	Note 3 – Prepaid expenses and other current assets Schedule of prepaid expenses and other current assets December 31, 2022 2021 VAT receivable $ 101,353 20,234 Prepaid consulting services — 9,385 $ 101,353 29,619

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Property and Equipment	Note 4 – Property and Equipment Schedule of property and equipment December 31, 2022 2021 Equipment and furniture $ 9,567 9,567 Less accumulated depreciation (6,569 ) (5,899 ) Property and Equipment, net $ 2,998 3,668 Depreciation expense was $ 670 528

Accrued expenses

Accrued expenses	12 Months Ended
	Dec. 31, 2022
Payables and Accruals [Abstract]
Accrued expenses	Note 5 – Accrued expenses Schedule of accrued expenses December 31, 2022 2021 Salary and related expenses $ 169,297 70,763 Accrued audit fees 44,613 — Accrued consulting fees 52,811 — Tax accrual for disallowed expenses from prior years 9,405 — Credit cards — 1,602 Total $ 276,126 72,365

Accrued severance

Accrued severance	12 Months Ended
	Dec. 31, 2022
Accrued Severance
Accrued severance	Note 6 – 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 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.

Stockholders_ Equity_2

Stockholders’ Equity	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Equity [Abstract]
Stockholders’ Equity	NOTE 6 – 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 The Company is authorized to issue 500,000,000 $0.0001 common stock are entitled to vote on a 1 share/1 vote basis 495,454,546 437,735,093 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 5), 330,952,906 On August 14, 2023, as a result of the share exchange agreement and a round of private placement funding, the Company issued 388,672,359 $5,225,000 $5,025,000 $200,000 186,363,631 2,886,364 Transaction expenses relating to the private placement funding and for the Share Exchange totaled $571,796 Preferred Stock The Company is authorized to issue up to 12,500,000 .0001 $1.10 7,576,999 2,886,364 The following is a summary of the principal terms of the Series A Preferred Stock as set forth in the Certificate of Designation. 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, par value $0.0001 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) 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. Conversion The Series A Preferred Stock is convertible into common stock at any time at a conversion price of $0.011 100 On the trading day immediately following any day the Company is able to satisfy some or all of its reservation requirements pursuant to the Certificate of Designation, all, but not less than all, of the outstanding shares of Series A Preferred Stock for which common stock has been reserved will automatically convert, without any action on the part of the holder thereof and without payment of any additional consideration, into that number of shares of reserved common stock, determined by dividing the stated value of such share of Series A Preferred Stock by the Series A Conversion Price. Warrants On August 14, 2023, the Company issued warrants to purchase up to 489,834,426 456,818,176 18,181,817 five years $0.033 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 20 300% 20 $500,000 6 $0.001 20 Equity Incentive Plan Prior to the share exchange agreement, there were 179,579,481 $2,516 $12,636 $5,144 $14,764 $27,322	Note 9 – Stockholders’ Equity Share Capital Share Capital at December 31, 2022 and 2021 consists of the following all with par value of NIS 0.01: Class Authorized Issued and outstanding USD value Ordinary 1,476,321 124,156 $ 294 Series A-1 75,000 52,632 141 Series A-2 25,000 14,921 39 Series A-3 25,000 20,435 52 Series A-4 298,679 35,072 100 Series A-5 150,000 77,873 246 Total 2,050,000 325,089 $ 872 Issuances During 2021, an investor exercised 3,512 67.10 235,655 In December 2021, the Company completed a round of financing which included $ 3 150 77,783 40.45 9,271 3,708 5,098 Ordinary Shares Ordinary Shares rights in the Company including, without limitation, the right to receive notices of Shareholders’ meetings, to attend and vote at Shareholders’ meetings, to participate in distribution of dividends and to participate in distribution of surplus assets and funds in liquidation of the Company, but excluding and subject to the special rights which are expressly attached only to the Preferred Shares. Preferred Shares The Preferred Shares confer on their holders all rights attached to the Ordinary Shares in the Company, and in addition bear the rights and restrictions below. Each Preferred Share shall be convertible, at the option of the holder of such share, at any time after the date of issuance of such share, into such number of fully paid and non-assessable Ordinary Shares, initially on a one-to-one basis, and as such conversion ratio may be adjusted in accordance with the provisions of the Articles of Association. In addition, each of the Preferred Shares shall automatically be converted into fully paid and non-assessable Ordinary Shares, in the event of (a) a qualified IPO; or (b) both the holders of at least 66% 66% If the Company issues any new equity securities for a consideration per share that is less than the original issue price of the Preferred A-5 Shares, the original issue price of the Preferred A-5 Shares shall be adjusted on a full ratchet basis through the issuance of additional Preferred A-5 Shares to the Preferred A-5 Shareholders. In the event of any liquidation, prior and in preference to any distribution of any of the Company’s assets to holders of other Securities, the holders of Preferred Shares shall be entitled to receive, pro-rata, in preference to all other shareholders, an amount per Preferred Share then held by them equal to the applicable Original Issue Price as defined in the share purchase agreements. Prior to and in preference to the distribution of any distributable proceeds to the holders of any class or series of shares of the Company, each of the holders of Preferred Shares shall be entitled to receive for each Preferred Share held by it, an amount equal to 6% of the applicable original issue price per annum, compounded and calculated from December 6, 2021, until the date of distribution of such distributable proceeds, less any amount actually paid to such holder as a dividend preference, prior to such distribution and thereafter according to the all Shareholders pro rata to their shareholdings in the Company, (” Preferred dividend preference”). As of December 31, 2022 and 2021, no 769,582 49,143 Equity Incentive Plan The Company’s board of directors adopted and approved the 2021 Equity Incentive Plan (the “2021 Plan”). Under the 2021 Plan, the Company may grant equity-based incentive awards, including options, restricted stock, and other stock-based awards, to any directors, employees, advisers, and consultants that provide services to the Company. The vesting period, term and exercise price will be determined at the time of the grant. An aggregate of up to 51,482 On December 6, 2021, the Board of Directors approved the issuance of options to purchase an aggregate of 41,755 $14.15 December 6, 2031 57,675 5 101.82 1.21 zero 2.72 14.15 During June 2022, the Board of Directors approved the issuance of options to purchase an aggregate of 2,610 $14.15 June 1, 2032 $3,605 5 102.28 2.94 zero 2.72 14.15 The expense will be amortized over the respective vesting periods. The fair value of the Ordinary Shares of $2.72 The following table summarized the option activity for the year ended December 31, 2022 and 2021: Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Options Shares Price Term (in years) Value Balance Outstanding, January 1, 2021 5,744 $ 152.78 1.05 $ — Granted 41,755 14.15 9.94 — Forfeited — — — — Exercised — — — — Expired — — — — Balance Outstanding, December 31, 2021 47,499 $ 30.91 8.74 — Granted 2,610 14.15 9.42 — Forfeited — — — — Exercised — — — — Expired (5,744 ) 152.78 — — Balance Outstanding, December 31, 2022 44,365 $ 14.15 8.96 $ — Exercisable, December 31, 2022 13,918 $ 14.15 8.93 $ — Stock-based compensation expense for years ended December 31, 2022 and 2021 amounted to $ 19,908 1,414 19,225 0 1.38 As of December 31, 2022, there was $39,958 1.96 Warrants Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Warrants Shares Price Term Value Balance Outstanding, January 1, 2021 142,427 $ 64.48 2.70 $ 15,486 Granted 5,098 67.10 4.00 — Forfeited (5,098 ) — — — Exercised (3,512 ) — — — Expired — — — — Balance Outstanding, December 31, 2021 138,915 $ 64.35 2.73 $ 15,486 Granted — — — — Forfeited — — — — Exercised — — — — Balance Outstanding, December 31, 2022 138,915 $ 64.35 1.73 $ 13,263 Exercisable, December 31, 2022 138,915 $ 64.35 1.73 $ 13,263 The aggregate intrinsic value was calculated using the NIS 0.01 $2.72

Research and development expens

Research and development expenses:	12 Months Ended
	Dec. 31, 2022
Research and Development [Abstract]
Research and development expenses:	Note 10 – Research and development expenses: Schedule of research and development expenses For the Year Ended December 31, 2022 2021 Development 615,047 143,275 Consulting 60,048 136,825 Professional services 48,132 63,647 Other — 7,183 Total 723,227 350,930

General and administrative expe

General and administrative expenses:	12 Months Ended
	Dec. 31, 2022
General And Administrative Expenses
General and administrative expenses:	Note 11 – General and administrative expenses: Schedule of general and administrative expenses For the Year Ended December 31, 2022 2021 Salaries and related 692,795 166,309 Rent and utilities 22,872 26,621 Legal 76,380 39,361 Depreciation 670 528 Consulting 78,525 144,550 Professional fees 52,536 13,313 Office expense 2,472 4,050 IT expense 1,067 5,257 Share-based compensation 19,908 1,414 Entertainment 481 381 Other 14,308 117 Total 962,014 401,901

Finance income_(expenses), net_

Finance income/(expenses), net:	12 Months Ended
	Dec. 31, 2022
Finance income/(expenses), net:	Note 12 – Finance income/(expenses), net: Schedule of finance income/(expenses), net For the Year Ended December 31, 2022 2021 Exchange differences 3,410 (69,286 ) Bank fees (1,668 ) (3,392 ) Total 1,742 (72,678 )

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Note 13 – Income Taxes The Company files income tax returns in the State of Israel. The tax rate relevant to the Company is 23% Schedule of deferred tax assets December 31, 2022 2021 Deferred tax assets: Net loss carryforwards 2,026,144 1,922,830 Deferred asset before valuation allowance 2,026,144 1,922,830 Valuation allowance (2,026,144 ) (1,922,830 ) 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, 2022 and 2021 the Company had no unrecognized tax benefits. There were no changes in the Company’s unrecognized tax benefits during the years ended December 31, 2022 and 2021. The Company did not recognize any interest or penalties during the years ended December 31, 2022 and 2021 related to unrecognized tax benefits. The Company’s tax reports through 2016 are considered final assessments in accordance with the provisions of section 145 of the Income Tax Ordinance. Tax loss carryforwards amount to approximately USD 8.9 million 31 million During 2021, 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.

Subsequent Events_2

Subsequent Events	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Subsequent Events [Abstract]
Subsequent Events	NOTE 7 – 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 October 7, 2023, Israel was attacked by Hamas and other terrorist organizations from the Gaza Strip and Israel went to a war against them. Since the company’s wholly-owned subsidiary is incorporated under the laws of the state of Israel and our operations are conducted in Israel, our business and operations are directly affected by economic, political, geopolitical and military conditions in Israel. It is currently not possible to predict the duration or severity of the ongoing conflict or its effects on our business, operations and financial conditions. The ongoing conflict is rapidly evolving and developing, and could disrupt our business and operations, interrupt our sources and availability of supply and hamper our ability to raise additional funds or sell our securities, among others.	Note 14 - Subsequent Events On March 26, 2023, the Company signed a term sheet with Novint Technologies Inc., a company traded on the OTCQB, (hereinafter - “Novint”). According to the term sheet, Novint will purchase 100% 57% 5 6 30% 5 $0.033 $0.0001

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements were prepared using generally accepted accounting principles for interim financial information and the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, these unaudited consolidated condensed financial statements do not include all information or notes required by generally accepted accounting principles for annual consolidated financial statements and should be read in conjunction with the Company’s annual financial statements for the year ended December 31, 2022 included within the Company’s Current Report on Form 8-K, as amended, originally filed with the SEC on August 14, 2023. 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 and nine months ended September 30, 2023 may not be indicative of results for the full year.
Use of Estimates	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, estimated lives of long-lived assets, the valuation of stock 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 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 determining the ability to continue as a going concern estimated lives of long-lived assets, the valuation of stock 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 is the United States Dollars (“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 3.824 3.519
Cash and cash equivalents	Cash and Cash Equivalents The Company considers all highly liquid instruments with an original maturity of three months or less when acquired to be cash equivalents. As of both September 30, 2023 and December 31, 2022, the Company had no cash equivalents. The Company’s cash is held with financial institutions in the United States and Israel. Account balances held in the Unites States may, at times, exceed the Federal Deposit Insurance Corporation (FDIC) insurance limit. As of September 30, 2023 and December 31, 2022, the Company had $255,188 $643,658 $3,490,760 $144,399	Cash and cash equivalents The Company considers all highly liquid instruments with an original maturity of three months or less when acquired to be cash equivalents. As of both December 31, 2022 and 2021, the Company had no cash equivalents. The Company’s cash is held with financial institutions in the United States and Israel. Account balances held in the Unites States may, at times, exceed the Federal Deposit Insurance Corporation (FDIC) insurance limit. As of December 31, 2022 and 2021, the Company had $ 643,658 1,622,730 do not have government-sponsored deposit insurance. 144,399 683,507
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	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
Research and Development	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 salaries and staff costs, consulting fees, as well as proprietary products and technology.	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 salaries and staff costs, consulting fees, as well as proprietary products and technology.
Basic and Diluted Net Loss per Ordinary 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 and nine months ended September 30, 2023 and 2022, the Company incurred net losses which cannot be diluted; therefore, basic and diluted loss per common share is the same. As of September 30, 2023 and 2022, shares issuable which could potentially dilute future earnings were as follows: September 30, 2023 2022 Preferred Shares 10,463,363 7,576,999 Warrants 964,834,419 489,834,426 Stock Options — 163,142,084 Shares excluded from the calculation of diluted loss per share 975,297,782 660,553,509	Basic and Diluted Net Loss per Ordinary Share The Company computes net income (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 ordinary 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, 2022 and 2021, the Company incurred net losses which cannot be diluted; therefore, basic and diluted loss per common share is the same. As of December 31, 2022 and 2021, shares issuable which could potentially dilute future earnings were as follows December 31, 2022 2021 Preferred Shares 200,933 200,933 Ordinary Warrants 5,700 5,700 Preferred Warrants 133,206 133,206 Stock Options 44,365 47,499 Shares excluded from the calculation of diluted loss per share 384,204 387,338
Recent Accounting Pronouncements	Recently Issued Accounting Pronouncements The Company has reviewed the recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the SEC and determined that these pronouncements do not have a material impact on the Company’s current or anticipated consolidated financial statement presentation or disclosures.	Recent Accounting Pronouncements Guidance issued by the FASB during the current year is not expected to have a material effect on the company’s financial statements. A variety of proposed or otherwise potential accounting standards are currently under consideration by standard setting organizations and regulatory agencies. Because of the tentative and preliminary nature of such proposed standards, management has not yet determined the effect if any that the implementation of such proposed standards would have on the company’s financial statements.
Share–based compensation		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 is a private entity with no 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, 2022 and 2021, there were no unrecognized uncertain income tax positions.
Fair value of financial instruments		Fair value of financial instruments Cash, prepaid expenses and other current assets, accounts payable and accrued liabilities are carried at, or approximate, fair value because of their short-term nature.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
As of December 31, 2022 and 2021, shares issuable which could potentially dilute future earnings were as follows	For the three and nine months ended September 30, 2023 and 2022, the Company incurred net losses which cannot be diluted; therefore, basic and diluted loss per common share is the same. As of September 30, 2023 and 2022, shares issuable which could potentially dilute future earnings were as follows: September 30, 2023 2022 Preferred Shares 10,463,363 7,576,999 Warrants 964,834,419 489,834,426 Stock Options — 163,142,084 Shares excluded from the calculation of diluted loss per share 975,297,782 660,553,509	For the years ended December 31, 2022 and 2021, the Company incurred net losses which cannot be diluted; therefore, basic and diluted loss per common share is the same. As of December 31, 2022 and 2021, shares issuable which could potentially dilute future earnings were as follows December 31, 2022 2021 Preferred Shares 200,933 200,933 Ordinary Warrants 5,700 5,700 Preferred Warrants 133,206 133,206 Stock Options 44,365 47,499 Shares excluded from the calculation of diluted loss per share 384,204 387,338

Prepaid expenses and other cu_2

Prepaid expenses and other current assets (Tables)	12 Months Ended
	Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of prepaid expenses and other current assets	Schedule of prepaid expenses and other current assets December 31, 2022 2021 VAT receivable $ 101,353 20,234 Prepaid consulting services — 9,385 $ 101,353 29,619

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Schedule of property and equipment December 31, 2022 2021 Equipment and furniture $ 9,567 9,567 Less accumulated depreciation (6,569 ) (5,899 ) Property and Equipment, net $ 2,998 3,668

Accrued expenses (Tables)

Accrued expenses (Tables)	12 Months Ended
	Dec. 31, 2022
Payables and Accruals [Abstract]
Schedule of accrued expenses	Schedule of accrued expenses December 31, 2022 2021 Salary and related expenses $ 169,297 70,763 Accrued audit fees 44,613 — Accrued consulting fees 52,811 — Tax accrual for disallowed expenses from prior years 9,405 — Credit cards — 1,602 Total $ 276,126 72,365

Stockholders_ Equity (Tables)

Stockholders’ Equity (Tables)	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Share Capital at December 31, 2022 and 2021 consists of the following all with par value of NIS 0.01:	Share Capital at December 31, 2022 and 2021 consists of the following all with par value of NIS 0.01: Class Authorized Issued and outstanding USD value Ordinary 1,476,321 124,156 $ 294 Series A-1 75,000 52,632 141 Series A-2 25,000 14,921 39 Series A-3 25,000 20,435 52 Series A-4 298,679 35,072 100 Series A-5 150,000 77,873 246 Total 2,050,000 325,089 $ 872
The following table summarized the option activity for the year ended December 31, 2022 and 2021:	The following table summarized the option activity for the year ended December 31, 2022 and 2021: Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Options Shares Price Term (in years) Value Balance Outstanding, January 1, 2021 5,744 $ 152.78 1.05 $ — Granted 41,755 14.15 9.94 — Forfeited — — — — Exercised — — — — Expired — — — — Balance Outstanding, December 31, 2021 47,499 $ 30.91 8.74 — Granted 2,610 14.15 9.42 — Forfeited — — — — Exercised — — — — Expired (5,744 ) 152.78 — — Balance Outstanding, December 31, 2022 44,365 $ 14.15 8.96 $ — Exercisable, December 31, 2022 13,918 $ 14.15 8.93 $ —
Warrants	Warrants Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Warrants Shares Price Term Value Balance Outstanding, January 1, 2021 142,427 $ 64.48 2.70 $ 15,486 Granted 5,098 67.10 4.00 — Forfeited (5,098 ) — — — Exercised (3,512 ) — — — Expired — — — — Balance Outstanding, December 31, 2021 138,915 $ 64.35 2.73 $ 15,486 Granted — — — — Forfeited — — — — Exercised — — — — Balance Outstanding, December 31, 2022 138,915 $ 64.35 1.73 $ 13,263 Exercisable, December 31, 2022 138,915 $ 64.35 1.73 $ 13,263

Research and development expe_2

Research and development expenses: (Tables)	12 Months Ended
	Dec. 31, 2022
Research and Development [Abstract]
Schedule of research and development expenses	Schedule of research and development expenses For the Year Ended December 31, 2022 2021 Development 615,047 143,275 Consulting 60,048 136,825 Professional services 48,132 63,647 Other — 7,183 Total 723,227 350,930

General and administrative ex_2

General and administrative expenses: (Tables)	12 Months Ended
	Dec. 31, 2022
General And Administrative Expenses
Schedule of general and administrative expenses	Schedule of general and administrative expenses For the Year Ended December 31, 2022 2021 Salaries and related 692,795 166,309 Rent and utilities 22,872 26,621 Legal 76,380 39,361 Depreciation 670 528 Consulting 78,525 144,550 Professional fees 52,536 13,313 Office expense 2,472 4,050 IT expense 1,067 5,257 Share-based compensation 19,908 1,414 Entertainment 481 381 Other 14,308 117 Total 962,014 401,901

Finance income_(expenses), ne_2

Finance income/(expenses), net: (Tables)	12 Months Ended
	Dec. 31, 2022
Schedule of finance income/(expenses), net	Schedule of finance income/(expenses), net For the Year Ended December 31, 2022 2021 Exchange differences 3,410 (69,286 ) Bank fees (1,668 ) (3,392 ) Total 1,742 (72,678 )

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of deferred tax assets	The Company files income tax returns in the State of Israel. The tax rate relevant to the Company is 23% Schedule of deferred tax assets December 31, 2022 2021 Deferred tax assets: Net loss carryforwards 2,026,144 1,922,830 Deferred asset before valuation allowance 2,026,144 1,922,830 Valuation allowance (2,026,144 ) (1,922,830 ) Net deferred tax asset — —

Organization and Basis of Pre_2

Organization and Basis of Presentation (Details Narrative)			3 Months Ended			9 Months Ended			12 Months Ended
		Aug. 14, 2023 USD ($) shares	Sep. 30, 2023 USD ($) $ / shares		Sep. 30, 2022 USD ($) $ / shares	Sep. 30, 2023 USD ($) $ / shares		Sep. 30, 2022 USD ($) $ / shares	Dec. 31, 2022 USD ($) $ / shares		Dec. 31, 2021 USD ($) $ / shares	Jun. 30, 2023 USD ($)	Mar. 31, 2023 USD ($)	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2020 USD ($)
Basic net loss per share | $ / shares			$ 0		$ 0	$ 0.01		$ 0
Diluted net loss per share | $ / shares			$ 0		$ 0	$ 0.01		$ 0
Equity, Attributable to Parent			$ 3,183,728	[1]	$ 1,172,757	$ 3,183,728	[1]	$ 1,172,757	$ 596,076	[1]	$ 2,259,667	$ (145,190)	$ 135,504	$ 1,451,639	$ 1,873,540
Retained Earnings (Accumulated Deficit)	[1]		$ 11,467,744			$ 11,467,744			$ 10,162,822
Israel, New Shekels
Currency Exchange Rate			3.824			3.824			3.519		3.110
Novint Technologies, Inc. [Member]
Net liabilities		$ 793,497
Private Dror [Member] | Novint Technologies, Inc. [Member]
Ownership percentage		56.10%
Dror Ortho Design Ltd [Member]
Basic net loss per share | $ / shares									$ 19.36		$ 4.31
Diluted net loss per share | $ / shares									$ 19.36		$ 4.31
Working Capital Net									$ 593,494
Equity, Attributable to Parent									596,076		$ 2,259,667					$ (637,629)
Retained Earnings (Accumulated Deficit)									$ 10,162,822		$ 8,479,323
Dror Ortho Design Ltd [Member] | Previously Reported [Member]
Basic net loss per share | $ / shares									$ 13.56		$ 3.87
Diluted net loss per share | $ / shares									$ 13.56		$ 3.87
Common Stock [Member]
Conversion of Stock, Shares Issued | shares		106,782,187
Conversion of Stock Exchange Ratio		3,677.27
Equity, Attributable to Parent			$ 49,545		$ 43,774	$ 49,545		$ 43,774	$ 43,774		$ 43,774	$ 10,678	$ 10,678	$ 43,774	$ 43,774
Common Stock [Member] | Dror Ortho Design Ltd [Member]
Equity, Attributable to Parent									$ 294		$ 294					$ 253
Private Dror Shares [Member]
Conversion of Stock, Shares Converted | shares		235,089
Series A Preferred Stock [Member]
Conversion of Stock, Shares Issued | shares		7,576,999
[1]The number shares of Common and Preferred A Stock outstanding were retroactively adjusted as a result of the Share Exchange. See Note 1

As of September 30, 2023 and 20

As of September 30, 2023 and 2022, shares issuable which could potentially dilute future earnings were as follows: (Details) - shares	9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Preferred Shares	10,463,363	7,576,999	200,933	200,933
Warrants	964,834,419	489,834,426
Stock Options		163,142,084	44,365	47,499
Shares excluded from the calculation of diluted loss per share	975,297,782	660,553,509	384,204	387,338

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	Sep. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	7 years	7 years
UNITED STATES
Property, Plant and Equipment [Line Items]
Cash, Uninsured Amount	$ 255,188	$ 643,658	$ 1,622,730
ISRAEL
Property, Plant and Equipment [Line Items]
Cash, Uninsured Amount	$ 3,490,760	$ 144,399	$ 683,507
Israel, New Shekels
Property, Plant and Equipment [Line Items]
Currency Exchange Rate	3.824	3.519	3.110

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - Contingent Royalty Obligation [Member] - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Other Commitments [Line Items]
Percentage of royalty payment	3%	3%
Maximum percentage of grants provided for royalty payment	100%	100%
Contingent royalty obligation	$ 1,120	$ 1,080	$ 1,030

ACCRUED ROYALTIES (Details Narr

ACCRUED ROYALTIES (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Accrued royalty fees	$ 720,632
Licensing Agreements [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Revenue per user fee	$ 0.50
Licensing Agreements [Member] | Minimum [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Royalty fees on net revenue percentage	5%
Accrued royalty fees	$ 50,000
Licensing Agreements [Member] | Maximum [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Royalty fees on net revenue percentage	50%

FOUNDERS CLAIM ACCRUAL (Details

FOUNDERS CLAIM ACCRUAL (Details Narrative)	1 Months Ended
	Jan. 31, 2023 USD ($)
Founders Claim Settlement [Member]
Related Party Transaction [Line Items]
Founders claim settlement amount	$ 240,000

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)				1 Months Ended		3 Months Ended				9 Months Ended
		Sep. 13, 2023	Aug. 14, 2023	Sep. 13, 2023	Feb. 28, 2023	Sep. 30, 2023		Mar. 31, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Class of Stock [Line Items]
Common stock, authorized						500,000,000				500,000,000		500,000,000
Common stock, par value (in dollars per share)						$ 0.0001				$ 0.0001		$ 0.0001
Common stock, voting rights										common stock are entitled to vote on a 1 share/1 vote basis
Common stock, issued						495,454,546				495,454,546		437,735,093
Common stock, outstanding						495,454,546				495,454,546		437,735,093
Proceeds from private placement		$ 200,000	$ 5,025,000	$ 5,225,000						$ 4,695,336
Transaction expenses				$ 571,796
Preferred stock, authorized						12,500,000				12,500,000		12,500,000
Preferred stock, par value (in dollars per share)						$ 0.0001				$ 0.0001		$ 0.0001
Preferred stock, stated value (in dollars per share)						$ 1.10				$ 1.10
Preferred stock, outstanding						10,463,363				10,463,363		7,576,999
Preferred stock, voting rights										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)
Warrants term						5 years				5 years
Warrants exercise price						$ 0.033				$ 0.033
Period of trading days condition for warrant redemption										20 days
Weighted average trading price percentage of warrant exercise price, condition for warrant redemption										300%
Minimum trading volume of common stock each trading day, condition for warrant redemption										$ 5,000
Registration Statement Effective Period										6 months
Warrants redemption price						$ 0.001				$ 0.001
Required notice period for warrant redemption										20 days
Options outstanding												44,365	47,499	5,744
Share-based compensation expense						$ 2,516			$ 5,144	$ 12,636	$ 14,764
Unamortized share-based compensation expense												$ 39,958
Private Dror Employee Stock Options [Member]
Class of Stock [Line Items]
Options outstanding			179,579,481
Unamortized share-based compensation expense			$ 27,322
Private Dror Common Stock Warrants [Member]
Class of Stock [Line Items]
Number of warrants issued			489,834,426
Private Placement Common Stock Warrants [Member]
Class of Stock [Line Items]
Number of warrants issued		18,181,817	456,818,176	18,181,817
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Private Placement, shares				2,886,364		2,886,364
Stock conversion price						$ 0.011				$ 0.011
Common shares issuable per share converted						100				100
Treasury Stock, Common [Member]
Class of Stock [Line Items]
Return of founders shares as part of claim settlement, shares					330,952,906			330,952,906
Common Stock [Member]
Class of Stock [Line Items]
Return of founders shares as part of claim settlement, shares	[1]							(330,952,906)
Share exchange agreement and private placement, shares			388,672,359
Private Placement, shares				186,363,631		186,363,631	[1]
[1]The number shares of Common and Preferred A Stock outstanding were retroactively adjusted as a result of the Share Exchange. See Note 1

As of December 31, 2022 and 202

As of December 31, 2022 and 2021, shares issuable which could potentially dilute future earnings were as follows (Details) - shares	9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Preferred Shares	10,463,363	7,576,999	200,933	200,933
Warrants	964,834,419	489,834,426
Stock Options		163,142,084	44,365	47,499
Shares excluded from the calculation of diluted loss per share	975,297,782	660,553,509	384,204	387,338
Ordinary Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Warrants			5,700	5,700
Preferred Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Warrants			133,206	133,206

Schedule of prepaid expenses an

Schedule of prepaid expenses and other current assets (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
	$ 146,842	$ 101,353
Dror Ortho Design Ltd [Member]
VAT receivable		101,353	$ 20,234
Prepaid consulting services			9,385
		$ 101,353	$ 29,619

Schedule of property and equipm

Schedule of property and equipment (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Property and Equipment, net	$ 2,496	$ 2,998
Dror Ortho Design Ltd [Member]
Equipment and furniture		9,567	$ 9,567
Less accumulated depreciation		(6,569)	(5,899)
Property and Equipment, net		$ 2,998	$ 3,668

Property and Equipment (Details

Property and Equipment (Details Narrative) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Depreciation expenses	$ 502	$ 502
Dror Ortho Design Ltd [Member]
Depreciation expenses			$ 670	$ 528

Schedule of accrued expenses (D

Schedule of accrued expenses (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Total	$ 254,320	$ 276,126
Dror Ortho Design Ltd [Member]
Salary and related expenses		169,297	$ 70,763
Accrued audit fees		44,613
Accrued consulting fees		52,811
Tax accrual for disallowed expenses from prior years		9,405
Credit cards			1,602
Total		$ 276,126	$ 72,365

Share Capital at December 31, 2

Share Capital at December 31, 2022 and 2021 consists of the following all with par value of NIS 0.01: (Details) - USD ($)		Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Class of Stock [Line Items]
Share capital, authorized		500,000,000	500,000,000
Share capital, issued and outstanding		495,454,546	437,735,093
Share capital, value	[1]	$ 49,545	$ 43,774
Share capital, authorized		12,500,000	12,500,000
Share Capital, value	[1]	$ 1,047	$ 758
Dror Ortho Design Ltd [Member]
Class of Stock [Line Items]
Share capital, authorized			1,476,321	1,476,321
Share capital, issued and outstanding			124,156	124,156
Share capital, value			$ 294	$ 294
Share capital, authorized			2,050,000
Share capital, issued and outstanding			325,089
Share Capital, value			$ 872
Dror Ortho Design Ltd [Member] | Series A-1 Preferred Stock [Member]
Class of Stock [Line Items]
Share capital, authorized			75,000	75,000
Share capital, issued and outstanding			52,632	52,632
Share Capital, value			$ 141	$ 141
Dror Ortho Design Ltd [Member] | Series A-2 Preferred Stock [Member]
Class of Stock [Line Items]
Share capital, authorized			25,000	25,000
Share capital, issued and outstanding			14,921	14,921
Share Capital, value			$ 39	$ 39
Dror Ortho Design Ltd [Member] | Series A-3 Preferred Stock [Member]
Class of Stock [Line Items]
Share capital, authorized			25,000	25,000
Share capital, issued and outstanding			20,435	20,435
Share Capital, value			$ 52	$ 52
Dror Ortho Design Ltd [Member] | Series A-4 Preferred Stock [Member]
Class of Stock [Line Items]
Share capital, authorized			298,679	298,679
Share capital, issued and outstanding			35,072	35,072
Share Capital, value			$ 100	$ 100
Dror Ortho Design Ltd [Member] | Series A-5 Preferred Stock [Member]
Class of Stock [Line Items]
Share capital, authorized			150,000	150,000
Share capital, issued and outstanding			77,873	77,873
Share Capital, value			$ 246	$ 246
[1]The number shares of Common and Preferred A Stock outstanding were retroactively adjusted as a result of the Share Exchange. See Note 1

Stockholders_ Equity (Details_2

Stockholders’ Equity (Details Narrative)			1 Months Ended		3 Months Ended		9 Months Ended		12 Months Ended
		Dec. 06, 2021 USD ($) $ / shares shares	Jun. 30, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Sep. 30, 2023 USD ($) $ / shares shares	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) $ / shares	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Dec. 31, 2022 ₪ / shares
Class of Stock [Line Items]
Warrants exercise price | $ / shares					$ 0.033		$ 0.033
Stock issued during period					$ 4,653,204
Dividends									$ 0	$ 0
Accrued preferred dividend preferences				$ 49,143					$ 769,582	$ 49,143
Issuance of options | shares									2,610	41,755
Options exercise price | $ / shares									$ 14.15	$ 14.15
Stock-based compensation expense					2,516	$ 5,144	$ 12,636	$ 14,764
Fair value of stock options									$ 19,225	$ 0
Weighted average grant date fair value for options granted | $ / shares									$ 1.38	$ 1.38
Unrecognized compensation cost									$ 39,958
Weighted average period									1 year 11 months 15 days
Dror Ortho Design Ltd [Member]
Class of Stock [Line Items]
Warrants consideration										$ 235,655
Stock-based compensation expense									$ 19,908	$ 1,414
Director [Member]
Class of Stock [Line Items]
Issuance of options | shares			2,610
Options exercise price | $ / shares			$ 14.15
Options expire date			Jun. 01, 2032
Aggregate fair value			$ 3,605
Expected life			5 years
Volatility rate			102.28%
Risk free rate			2.94%
Dividend yield			0%
Stock price | $ / shares			$ 0.0272
Exercise price | $ / shares			$ 0.1415
Share-Based Payment Arrangement, Employee [Member]
Class of Stock [Line Items]
Issuance of options | shares		41,755
Options exercise price | $ / shares		$ 14.15
Options expire date		Dec. 06, 2031
Aggregate fair value		$ 57,675
Expected life		5 years
Volatility rate		101.82%
Risk free rate		1.21%
Dividend yield		0%
Stock price | $ / shares		$ 0.0272
Exercise price | $ / shares		$ 0.1415
Incentive 2021 Plan
Class of Stock [Line Items]
Stock-based awards common stock are reserved for issuance | shares				51,482						51,482
Preferred Stock [Member]
Class of Stock [Line Items]
Stock issued during period					$ 289
Number of shares issued | shares	[1]				2,886,364
Percentage of shareholders vote for preferred stock conversion									66%
Warrant [Member]
Class of Stock [Line Items]
Issuance of options | shares										5,098
Options exercise price | $ / shares										$ 67.10
Stock price | $ / shares									$ 0.0272
Exercise price | ₪ / shares											₪ 0.0001
Investment Agreement
Class of Stock [Line Items]
Number of shares issued | shares				9,271
Consulting Agreement [Member]
Class of Stock [Line Items]
Number of shares issued | shares				3,708
Number of warrants | shares				5,098						5,098
Series A-4 Preferred Stock [Member]
Class of Stock [Line Items]
Number of warrants exercised | shares										3,512
Warrants exercise price | $ / shares				$ 67.10						$ 67.10
Warrants consideration										$ 235,655
Series A-5 Preferred Stock [Member]
Class of Stock [Line Items]
Conversion loan										$ 150,000
Number of shares issued | shares				77,783
Price per share | $ / shares				$ 40.45						$ 40.45
Percentage of shareholders vote for preferred stock conversion									66%
Series A-5 Preferred Stock [Member] | New Investor
Class of Stock [Line Items]
Stock issued during period										$ 3,000,000
[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 following table summarized

The following table summarized the option activity for the year ended December 31, 2022 and 2021: (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Equity [Abstract]
Beginning balance (in shares)	47,499	5,744
Beginning balance, weighted average exercise price	$ 30.91	$ 152.78
Weighted average remaining contractual term, outstanding	8 years 11 months 15 days	8 years 8 months 26 days	1 year 18 days
Granted	2,610	41,755
Granted, weighted average exercise price	$ 14.15	$ 14.15
Granted, weighted average remaining contractual term	9 years 5 months 1 day	9 years 11 months 8 days
Expired	(5,744)
Expired, weighted average exercise price	$ 152.78
Ending balance (in shares)	44,365	47,499	5,744
Ending balance, weighted average exercise price	$ 14.15	$ 30.91	$ 152.78
Exercisable	13,918
Exercisable, weighted average exercise price	$ 14.15
Exercisable, weighted average remaining contractual term	8 years 11 months 4 days

Warrants (Details)

Warrants (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Class of Warrant or Right [Line Items]
Beginning balance (in shares)	47,499	5,744
Beginning balance, weighted average exercise price	$ 30.91	$ 152.78
Weighted average remaining contractual term, outstanding	8 years 11 months 15 days	8 years 8 months 26 days	1 year 18 days
Granted	2,610	41,755
Granted, weighted average exercise price	$ 14.15	$ 14.15
Granted, weighted average remaining contractual term	9 years 5 months 1 day	9 years 11 months 8 days
Ending balance (in shares)	44,365	47,499	5,744
Ending balance, weighted average exercise price	$ 14.15	$ 30.91	$ 152.78
Exercisable	13,918
Exercisable, weighted average exercise price	$ 14.15
Exercisable, weighted average remaining contractual term	8 years 11 months 4 days
Warrant [Member]
Class of Warrant or Right [Line Items]
Beginning balance (in shares)	138,915	142,427
Beginning balance, weighted average exercise price	$ 64.35	$ 64.48
Weighted average remaining contractual term, outstanding	1 year 8 months 23 days	2 years 8 months 23 days	2 years 8 months 12 days
Beginning balance, aggregate intrinsic value	$ 15,486	$ 15,486
Granted		5,098
Granted, weighted average exercise price		$ 67.10
Granted, weighted average remaining contractual term		4 years
Forfeited		(5,098)
Exercised		(3,512)
Ending balance (in shares)	138,915	138,915	142,427
Ending balance, weighted average exercise price	$ 64.35	$ 64.35	$ 64.48
Ending balance, aggregate intrinsic value	$ 13,263	$ 15,486	$ 15,486
Exercisable	138,915
Exercisable, weighted average exercise price	$ 64.35
Exercisable, weighted average remaining contractual term	1 year 8 months 23 days
Exercisable, aggregate intrinsic value	$ 13,263

Schedule of research and develo

Schedule of research and development expenses (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Total	$ 247,025	$ 129,424	$ 596,608	$ 459,940
Dror Ortho Design Ltd [Member]
Development					$ 615,047	$ 143,275
Consulting					60,048	136,825
Professional services					48,132	63,647
Other						7,183
Total					$ 723,227	$ 350,930

Schedule of general and adminis

Schedule of general and administrative expenses (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Depreciation			$ 502	$ 502
Total	$ 308,335	$ 152,453	$ 724,678	$ 637,679
Dror Ortho Design Ltd [Member]
Salaries and related					$ 692,795	$ 166,309
Rent and utilities					22,872	26,621
Legal					76,380	39,361
Depreciation					670	528
Consulting					78,525	144,550
Professional fees					52,536	13,313
Office expense					2,472	4,050
IT expense					1,067	5,257
Share-based compensation					19,908	1,414
Entertainment					481	381
Other					14,308	117
Total					$ 962,014	$ 401,901

Schedule of finance income_(exp

Schedule of finance income/(expenses), net (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Total	$ 1,824	$ (2,149)	$ 16,364	$ (4,055)
Dror Ortho Design Ltd [Member]
Exchange differences					$ 3,410	$ (69,286)
Bank fees					(1,668)	(3,392)
Total					$ 1,742	$ (72,678)

Schedule of deferred tax assets

Schedule of deferred tax assets (Details) - Dror Ortho Design Ltd [Member] - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Net loss carryforwards	$ 2,026,144	$ 1,922,830
Deferred asset before valuation allowance	2,026,144	1,922,830
Valuation allowance	(2,026,144)	(1,922,830)
Net deferred tax asset

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - 12 months ended Dec. 31, 2022 - Israel Tax Authority [Member]	USD ($)	ILS (₪)
Operating Loss Carryforwards [Line Items]
Tax rate	23%
Tax loss carryforwards | $	$ 8,900,000
Israel, New Shekels
Operating Loss Carryforwards [Line Items]
Tax loss carryforwards | ₪		₪ 31,000,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($) $ / shares in Units, $ in Millions	Sep. 30, 2023	Mar. 26, 2023
Warrants term	5 years
Warrant exercise price	$ 0.033
Novint Technologies, Inc. [Member] | Dror Ortho Design Ltd [Member]
Percentage of equity acquired		100%
Percentage of acquiror common stock transferred		57%
Percentage of acquiror common stock additional ownership		30%
Warrants term		5 years
Warrant exercise price		$ 0.033
Option Buyback Price		$ 0.0001
Novint Technologies, Inc. [Member] | Dror Ortho Design Ltd [Member] | Minimum [Member]
Investment in acquiror common stock		$ 5
Novint Technologies, Inc. [Member] | Dror Ortho Design Ltd [Member] | Maximum [Member]
Investment in acquiror common stock		$ 6