Sunshine Biopharma (SBFM) S-1/A 9 Feb 24 IPO registration (amended) Financial data

Cover

Cover	9 Months Ended
	Sep. 30, 2023
Entity Addresses [Line Items]
Document Type	S-1/A
Amendment Flag	true
Amendment Description	Amended to update share information
Entity Registrant Name	Sunshine Biopharma, Inc.
Entity Central Index Key	0001402328
Entity Tax Identification Number	20-5566275
Entity Incorporation, State or Country Code	CO
City Area Code	332
Local Phone Number	216-1147
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Document Creation Date	Feb. 09, 2024
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	1177 Avenue of the Americas, 5th Floor
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10036

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Current Assets:
Cash and cash equivalents	$ 18,846,140	$ 21,826,437
Accounts receivable	2,034,119	1,912,153
Inventory	4,517,044	3,289,945
Prepaid expenses	37,556	283,799
Total Current Assets	25,434,859	27,312,334
Property and equipment	334,922	394,249
Intangible assets	1,216,207	776,856
Right-of-use-asset	664,296	760,409
TOTAL ASSETS	27,650,284	29,243,848
Current Liabilities:
Accounts payable and accrued expenses	2,220,870	2,802,797
Earnout payable	2,547,831	3,632,000
Income tax payable	201,541	373,191
Right-of-use-liability	117,840	123,026
Total Current Liabilities	5,088,082	6,931,014
Long-Term Liabilities:
Deferred tax liability	43,032	43,032
Right-of-use-liability	555,687	642,232
Total Long-Term Liabilities	598,719	685,264
TOTAL LIABILITIES	5,686,801	7,616,278
SHAREHOLDERS' EQUITY
Preferred Stock, Series B $0.10 par value per share; 1,000,000 shares authorized; 10,000 Shares issued and outstanding	1,000	1,000
Common Stock, $0.001 par value per share; 3,000,000,000 shares authorized; 25,678,290 and 22,585,632 shares issued and outstanding as of September 30, 2023 and December 31, 2022, respectively	25,678	22,585
Capital paid in excess of par value	84,387,890	80,841,752
Accumulated comprehensive income	204,549	161,847
Accumulated (Deficit)	(62,655,634)	(59,399,614)
TOTAL SHAREHOLDERS' EQUITY	21,963,483	21,627,570
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 27,650,284	$ 29,243,848

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	3,000,000,000	3,000,000,000
Common stock, shares issued	25,678,290	22,585,632
Common stock, shares outstanding	25,678,290	22,585,632
Series B Preferred Stock [Member]
Preferred stock, par value	$ 0.10	$ 0.10
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	10,000	10,000
Preferred stock, shares outstanding	10,000	10,000

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Sales	$ 5,957,668	$ 132,808	$ 16,412,586	$ 405,760
Cost of sales	3,967,412	65,783	10,641,461	200,311
Gross profit	1,990,256	67,025	5,771,125	205,449
General and Administrative Expenses:
Accounting	56,350	122,913	301,381	237,773
Consulting	221,781	162,852	745,850	270,033
Director fees	100,000	100,000	300,000	200,000
Legal	133,302	146,467	392,874	403,386
Marketing	241,897	217,666	502,987	400,386
Office	544,215	76,818	1,422,058	449,730
R&D	238,012	362,500	1,039,502	770,095
Salaries	1,144,377	595,000	4,344,801	1,105,000
Taxes	52,586	0	212,953	0
Depreciation	37,210	789	106,797	6,186
Total General and Administrative Expenses:	2,769,730	1,785,005	9,369,203	3,842,589
(Loss) from operations	(779,474)	(1,717,980)	(3,598,078)	(3,637,140)
Other Income (Expense):
Foreign exchange	40	25	(206)	45
Interest income	207,431	260,938	624,361	406,984
Debt release	0	0	0	10,852
Interest expense	(38,527)	(2)	(107,198)	(12,866)
Total Other Income (Expense)	168,944	260,961	516,957	405,015
Net (loss) before income taxes	(610,530)	(1,457,019)	(3,081,121)	(3,232,125)
Provision for income taxes	(40,952)	0	(174,899)	0
Net (Loss)	(651,482)	(1,457,019)	(3,256,020)	(3,232,125)
Gain (Loss) from foreign exchange translation	(460,507)	(45,126)	42,702	(56,764)
Comprehensive (Loss)	$ (1,111,989)	$ (1,502,145)	$ (3,213,318)	$ (3,288,889)
Basic (Loss) per common share	$ 0.04	$ 0.08	$ 0.133	$ 0.26

Consolidated Statements of Op_2

Consolidated Statements of Operations and Comprehensive Loss (Unaudited) (Parenthetical) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Weighted average common shares outstanding (Basic)	25,690,449	18,885,632	24,507,122	12,789,733
Weighted average common shares outstanding (Diluted)	25,690,449	18,885,632	24,507,122	12,789,733

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash Flows From Operating Activities:
Net (Loss)	$ (3,256,020)	$ (3,232,125)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	106,794	6,186
Foreign exchange	(374)	45
Debt release	0	(10,852)
Accounts receivable	(118,482)	7,776
Inventory	(1,221,112)	(163,991)
Prepaid expenses	247,977	2,235
Accounts payable and accrued expenses	(587,973)	437,267
Income tax payable	(172,076)	0
Interest payable	(1,084,169)	(48,287)
Net Cash Flows (Used) in Operations	(6,085,435)	(3,001,746)
Cash Flows From Investing Activities:
Reduction in Right-of-use asset	97,498	0
Purchase of intangible assets	(19,804)	0
Purchase of equipment	(464,614)	0
Net Cash Flows (Used) in Investing Activities	(386,920)	0
Cash Flows From Financing Activities:
Common stock issued	4,089,218	43,560,363
Exercise of warrants	1,156	0
Purchase of treasury stock	(541,143)	(99,000)
Lease liability	(93,125)	0
Payments of notes payable	0	(1,900,000)
Net Cash Flows Provided by Financing Activities	3,456,106	41,561,363
Cash and Cash Equivalents at Beginning of Period	21,826,437	2,045,167
Net increase (decrease) in cash and cash equivalents	(3,016,249)	38,559,617
Effect of exchange rate changes on cash	0	(105,617)
Foreign currency translation adjustment	35,952	56,764
Cash and Cash Equivalents at End of Period	18,846,140	40,555,931
Supplementary Disclosure of Cash Flow Information:
Cash paid for interest	0	61,151
Cash paid for income taxes	$ 0	$ 0

Consolidated Statement of Share

Consolidated Statement of Shareholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Preferred Stock [Member]	Comprehensive Income [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2021	$ 2,596	$ 32,787,379	$ 100,000	$ (23,139)	$ (32,655,174)	$ 211,662
Shares, Outstanding, Beginning Balance at Dec. 31, 2021	2,595,620		1,000,000
Common stock and pre-funded warrants issued in public offering	$ 6,657	30,360,528				30,367,185
[custom:CommonStockAndPrefundedWarrantsIssuedInPrivateOfferingShares]	6,656,526
Exercise of warrants	$ 9,633	13,183,544				13,193,177
Stock Issued During Period, Shares, Conversion of Convertible Securities	9,633,486
Preferred stock purchased from related party			$ (99,000)			(99,000)
Stock Repurchased During Period, Shares			(990,000)
Net (loss)				(56,764)	(3,232,125)	(3,288,889)
Ending balance, value at Sep. 30, 2022	$ 18,886	76,331,451	$ 1,000	(79,903)	(35,887,299)	40,384,135
Shares, Outstanding, Ending Balance at Sep. 30, 2022	18,885,632		10,000
Beginning balance, value at Jun. 30, 2022	$ 18,886	76,331,451	$ 1,000	(34,777)	(34,430,280)	41,886,280
Shares, Outstanding, Beginning Balance at Jun. 30, 2022	18,885,632		10,000
Net (loss)				(45,126)	(1,457,019)	(1,502,145)
Ending balance, value at Sep. 30, 2022	$ 18,886	76,331,451	$ 1,000	(79,903)	(35,887,299)	40,384,135
Shares, Outstanding, Ending Balance at Sep. 30, 2022	18,885,632		10,000
Beginning balance, value at Dec. 31, 2022	$ 22,585	80,841,752	$ 1,000	161,847	(59,399,614)	21,627,570
Shares, Outstanding, Beginning Balance at Dec. 31, 2022	22,585,632		10,000
Repurchase of common stock	$ (514)	(540,629)
[custom:RepurchaseOfCommonStockShares]	(513,723)
Common stock and pre-funded warrants issued in a private offering	$ 2,451	4,086,767				4,089,218
Stock Issued During Period, Shares, New Issues	2,450,000
Exercise of warrants	$ 1,156					1,156
Stock Issued During Period, Shares, Conversion of Convertible Securities	1,156,381
Stock Repurchased During Period, Shares	445,711
Net (loss)				42,702	(3,256,020)	(3,213,318)
Ending balance, value at Sep. 30, 2023	$ 25,678	84,387,890	$ 1,000	204,549	(62,655,634)	21,963,483
Shares, Outstanding, Ending Balance at Sep. 30, 2023	25,678,290		10,000
Beginning balance, value at Jun. 30, 2023	$ 25,746	84,422,143	$ 1,000	665,056	(62,004,152)	23,109,793
Shares, Outstanding, Beginning Balance at Jun. 30, 2023	25,746,302		10,000
Repurchase stock	$ (68)	(34,253)
[custom:RepurchaseStockShares]	(68,012)
Net (loss)				(460,507)	(651,482)	(1,111,989)
Ending balance, value at Sep. 30, 2023	$ 25,678	$ 84,387,890	$ 1,000	$ 204,549	$ (62,655,634)	$ 21,963,483
Shares, Outstanding, Ending Balance at Sep. 30, 2023	25,678,290		10,000

Description of Business

Description of Business	9 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business	Note 1 – Description of Business The Company was originally incorporated under the name Mountain West Business Solutions, Inc. on August 31, 2006, in the State of Colorado. Effective October 15, 2009, the Company acquired Sunshine Biopharma, Inc. in a transaction classified as a reverse acquisition. Upon completion of the reverse acquisition transaction, the Company changed its name to Sunshine Biopharma, Inc. and began operating as a pharmaceutical company. In addition to conducting its own drug development activities, Sunshine Biopharma operates two wholly owned subsidiaries: (i) Nora Pharma Inc. (“Nora Pharma”), a Canadian corporation with a portfolio of pharmaceutical products consisting of 51 generic prescription drugs on the market in Canada, and (ii) Sunshine Biopharma Canada Inc. (“Sunshine Canada”), a Canadian corporation which develops and sells nonprescription over-the-counter (“OTC”) products. In addition to the 51 generic prescription drugs currently on the market in Canada, the Company has 32 additional generic prescription drugs scheduled to be launched in 2024 and 2025 in Canada. The Company has determined that it has two reportable segments: · Prescription Generic Pharmaceuticals (“Generic Pharmaceuticals”) · Nonprescription Over-The-Counter Products (“OTC Products) Through December 31, 2022 and as of September 30, 2023, sales from the Generic Pharmaceuticals segment represented approximately 97 3 The Company is not subject to material customer concentration risks as it sells its products directly to pharmacies in several Canadian Provinces. Provincial governments in Canada reimburse patients for their prescription drugs expenditures to various degrees under drug reimbursement programs, making generic drugs prices highly dependent on government regulations which may change over time. The most recent negotiations between the pan-Canadian Pharmaceutical Alliance and the Canadian Generic Pharmaceutical Association have resulted in updated generic pricing for certain products which took effect on October 1, 2023. The updated prices are valid for three years and the agreement contains an option to extend for an additional two years. In addition, the Company is engaged in the development of the following proprietary drugs: · Adva-27a, a small chemotherapy molecule for treatment of pancreatic cancer (IND-enabling studies were paused on November 2, 2023 due to unfavorable results. See Note 13 – Subsequent Events · K1.1 mRNA, a lipid nano-particle (LNP) targeted for liver cancer · SBFM-PL4, a protease inhibitor for treatment of Coronavirus infections

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation	Note 2 – Basis of Presentation The unaudited financial statements of the Company for the nine months periods ended September 30, 2023 and 2022 have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and pursuant to the requirements for reporting on Form 10-Q and Regulation S-X. Accordingly, they do not include all the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. However, such information reflects all adjustments (consisting solely of normal recurring adjustments), which are, in the opinion of management, necessary for the fair presentation of the financial position and the results of operations. Results shown for interim periods are not necessarily indicative of the results to be obtained for a full fiscal year. The balance sheet information as of December 31, 2022, was derived from the audited financial statements included in the Company's financial statements as of and for the year ended December 31, 2022, included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission (the “SEC”) on April 4, 2023. These financial statements should be read in conjunction with that report.

Private Placement

Private Placement	9 Months Ended
	Sep. 30, 2023
Private Placement
Private Placement	Note 3 – Private Placement On May 16, 2023, the Company completed a private placement pursuant to a securities purchase agreement with a single institutional investor for gross proceeds of approximately $ 5 4,089,218 In connection with the private placement, the Company issued (i) 2,450,000 shares of common stock, (ii) 3,502,381 pre-funded warrants (the “May Pre-Funded Warrants”), and (iii) 1,156,381 1,156

Acquisition of Nora Pharma Inc.

Acquisition of Nora Pharma Inc.	9 Months Ended
	Sep. 30, 2023
Business Combination and Asset Acquisition [Abstract]
Acquisition of Nora Pharma Inc.	Note 4 – Acquisition of Nora Pharma Inc. On October 20, 2022, the Company acquired all of the issued and outstanding shares of Nora Pharma Inc. The purchase price for the shares was $ 18,860,637 14,346,637 3,700,000 4,514,000 The following table summarizes the allocation of the purchase price as of October 20, 2022, the acquisition date using Nora Pharma’s balance sheet assets and liabilities: Schedule of allocation of purchase price Accounts receivable $ 1,358,121 Inventory 3,181,916 Intangible assets 659,571 Equipment & furniture 210,503 Other assets 1,105,093 Total assets 6,515,204 Liabilities assumed (5,981,286 ) Net assets 533,918 Goodwill 18,326,719 Total Consideration $ 18,860,637 The value of the 3,700,000 common shares issued as part of the consideration paid for Nora Pharma was determined based on the closing market price of the Company’s common shares on the acquisition date, October 20, 2022 ($1.22 per share). The Company impaired 100% of the goodwill amount in 2022 and plans to depreciate the intangible assets as detailed in Note 5 below. As part of the consideration paid for Nora Pharma, the Company agreed to a $ 5,000,000 3,632,000 1,084,169 2,547,831 The unaudited financial information in the table below summarizes the combined results of operations of the Company and Nora Pharma for the years ended December 31, 2022 and 2021, on a pro forma basis, as though the two companies had been combined as of January 1, 2021. The unaudited pro forma financial information does not purport to be indicative of the Company's combined results of operations which would have been obtained had the acquisition taken place on January 1, 2021, nor should it be taken as indicative of future consolidated results of operations: Schedule of Pro Forma results from acquisition Pro Forma Results From Acquisition December 31, December 31, Total revenues $ 14,758,115 $ 7,927,165 Net (loss) from operations $ (26,192,503 ) $ (2,224,253 ) Net (loss) $ (26,164,764 ) $ (12,289,655 ) Basic and fully diluted (loss) per share $ (1.74 ) $ (4.70 ) Weighted average number of shares outstanding 15,056,097 2,612,061

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Note 5 – Intangible Assets Intangible assets, net, consisted of the following at September 30, 2023: Schedule of intangible assets Balance June 30, 2023 $ 1,233,570 Dossier fee additions 13,905 Balance at September 30, 2023 1,247,475 Less accumulated amortization (31,268 ) Finite-lived intangible assets, net, at September 30, 2023 $ 1,216,207 Balance December 31, 2022 $ 776,856 Dossier fee additions 470,619 Balance at September 30, 2023 1,247,475 Less accumulated amortization (31,268 ) Finite-lived intangible assets, net, at September 30, 2023 $ 1,216,207 Amortization expense for the three months period ended September 30, 2023, and the nine months period ended September 30, 2023, amounted to $ 10,797 26,746 As of September 30, 2023, estimated amortization expense of the Company’s intangible assets for each of the next five years is as follows: Schedule of estimated amortization expense 2024 $ 55,418 2025 55,418 2026 54,240 2027 15,599 2028 7,370

Reverse Stock Splits

Reverse Stock Splits	9 Months Ended
	Sep. 30, 2023
Reverse Stock Splits
Reverse Stock Splits	Note 6 – Reverse Stock Splits Effective February 9, 2022, the Company completed a 1 for 200 reverse split

Capital Stock

Capital Stock	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
Capital Stock	Note 7 – Capital Stock The Company’s authorized capital is comprised of 3,000,000,000 0.001 30,000,000 0.10 1,000,000 10,000 On February 17, 2022, the Company completed a public offering and received net proceeds of $ 6,833,071 1,882,353 4,102,200 On February 22, 2022, the Company redeemed 990,000 0.11 On March 14, 2022, the Company completed a private placement and received net proceeds of $ 6,781,199 2,301,353 On April 28, 2022, the Company completed another private placement and received net proceeds of $ 16,752,915 2,472,820 On October 20, 2022, the Company issued 3,700,000 4,514,000 On January 19, 2023, the Company announced a stock repurchase program of up to $ 2 445,711 506,822 On May 16, 2023, the Company completed a private placement pursuant to a securities purchase agreement with a single institutional investor for gross proceeds of approximately $ 5 million, before deducting fees to the placement agent and other offering expenses payable by the Company. The net proceeds received by the Company were $ 4,089,218 . In connection with the private placement, the Company issued (i) 2,450,000 shares of common stock, (ii) 3,502,381 pre-funded warrants (the “May Pre-Funded Warrants”), and (iii) In 2022 and the first six months of 2023, the Company issued a total of 10,789,867 13,194,335 In July 2023, the Company repurchased a total of 68,012 34,321 As of September 30, 2023 and December 31, 2022, the Company has a total of 25,678,290 22,585,632 The Company has declared no

Warrants

Warrants	9 Months Ended
	Sep. 30, 2023
Warrants
Warrants	Note 8 – Warrants The Company accounts for issued warrants either as a liability or equity in accordance with ASC 480-10 or ASC 815-40. Under ASC 480-10, warrants are considered a liability if they are mandatorily redeemable and they require settlement in cash, other assets, or a variable number of shares. If warrants do not meet liability classification under ASC 480-10, the Company considers the requirements of ASC 815-40 to determine whether the warrants should be classified as a liability or as equity. Under ASC 815-40, contracts that may require settlement for cash are liabilities, regardless of the probability of the occurrence of the triggering event. Liability-classified warrants are measured at fair value on the issuance date and at the end of each reporting period. Any change in the fair value of the warrants after the issuance date is recorded in the consolidated statements of operations as a gain or loss. If warrants do not require liability classification under ASC 815-40, in order to conclude warrants should be classified as equity, the Company assesses whether the warrants are indexed to its common stock and whether the warrants are classified as equity under ASC 815-40 or other applicable GAAP standard. Equity-classified warrants are accounted for at fair value on the issuance date with no changes in fair value recognized after the issuance date. In 2022 and during the first nine months of 2023, the Company completed four financing events, and in connection therewith, it issued warrants as follows: Schedule of warrants issued with financing Type Number Exercise Price Expiry Date Pre-Funded Warrants 3,692,276 $0.001 Unlimited Tradeable Warrants 4,102,200 $ 2.22 February 2027 Investor Warrants 3,603,604 $2.22 March 2027 April Warrants 9,725,690 $3.76 April 2027 May Pre-Funded Warrants 3,502,381 $0.001 Unlimited May Investor Warrants 11,904,762 $0.59 November 2028 * The Tradeable Warrants had an initial exercise price of $4.25, subject to adjustment. Upon the closing of the Company's private placement on March 14, 2022, the exercise price of the Tradeable Warrants was reduced to $2.22, in accordance with the terms thereof. As of September 30, 2023, all of the Pre-Funded Warrants and a total of 3,138,507 2,802,703 1,156,381 13,194,335 The Company’s outstanding warrants at September 30, 2023 consisted of the following: Schedule of outstanding warrants Type Number Exercise Price Expiry Date Pre-Funded Warrants None $0.001 Unlimited Tradeable Warrants 963,693 $ 2.22 February 2027 Investor Warrants 800,901 $2.22 March 2027 April Warrants 9,725,690 $3.76 April 2027 May Pre-Funded Warrants 2,346,000 $0.001 Unlimited May Investor Warrants 11,904,762 $0.59 November 2028 * On October 12, 2023, the Company held a special meeting of the holders of its outstanding Tradeable Warrants in which a majority of the holders approved an amendment to the Warrant Agent Agreement to reduce the exercise price of the Tradeable Warrants to $0.11 per warrant. The amendment was executed on October 18, 2023.

Net Loss Per Common Share

Net Loss Per Common Share	9 Months Ended
	Sep. 30, 2023
Earnings Per Share [Abstract]
Net Loss Per Common Share	Note 9 – Net Loss Per Common Share Basic net loss per share is calculated by dividing the net loss by the weighted-average number of shares of common stock outstanding during the period, without consideration for common stock equivalents. Diluted net loss per share is calculated by dividing the net loss by the weighted-average number of shares of common stock outstanding during the period, taking into consideration common stock equivalents. In February 2022, the Company issued 4,102,200 3,603,604 9,725,690 11,904,762 3,138,507 2,802,703 963,693 800,901 9,725,690 11,904,762 In March and April 2022, the Company issued and sold Pre-Funded Warrants to purchase an aggregate of 3,692,276 In May 2023, the Company issued and sold May Pre-Funded Warrants to purchase an aggregate of 3,502,381 shares of common stock at a nominal exercise price of $0.001 per share. During the nine months ended September 30, 2023, 1,156,381 of these warrants were exercised leaving 2,346,000 outstanding. These warrants were not included in the calculation of weighted average outstanding shares as they would be ant-dilutive.

Lease

Lease	9 Months Ended
	Sep. 30, 2023
Lease
Lease	Note 10 – Lease The Company has obligations as a lessee for office space with initial non-cancellable terms in excess of one year. The Company classified the lease as an operating lease. The lease contains a renewal option for a period of five years. Because the Company is certain to exercise the renewal option, the optional period is included in determining the lease term, and associated payments under the renewal option are included in the lease payments. The Company’s lease does not include termination options for either party to the lease or restrictive financial or other covenants. Payments due under the lease contract include fixed payments plus a variable Payment. The Company’s office space lease requires it to make variable payments for the Company’s proportionate share of building’s property taxes, insurance, and common area maintenance. These variable lease payments are not included in lease payments used to determine lease liability and are recognized as variable costs when incurred. Amounts reported on the balance sheet as of September 30, 2023 were as follows: Schedule of lease information Operating lease ROU asset $ 664,296 Operating Lease liability - Short-term $ 117,840 Operating lease liability - Long-term $ 555,687 Remaining lease term 6 years 3 months Discount rate 6 Amounts disclosed for ROU assets obtained in exchange for lease obligations and reductions of ROU assets resulting from reductions of lease obligations include amounts reduced from the carrying amount of ROU assets resulting from deferred rent. Maturities of lease liabilities under non-cancellable operating leases at September 30, 2023 are as follows: Schedule of maturities of lease liabilities 2023 $ 30,124 2024 116,090 2025 116,277 2026 110,134 2027 103,736 Thereafter 197,166

Management and Director Compens

Management and Director Compensation	9 Months Ended
	Sep. 30, 2023
Management And Director Compensation
Management and Director Compensation	Note 11 – Management and Director Compensation The Company paid its officers cash compensation totaling $ 245,000 362,500 1,290,000 770,095 The Company paid its directors cash compensation totaling $ 100,000 300,000 100,000 200,000

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Income Taxes	Note 12 – Income Taxes In calculating the provision for income taxes on an interim basis, the Company uses an estimate of the annual effective tax rate based upon currently known facts and circumstances and applies that rate to its year-to-date earnings or losses. The Company’s effective tax rate is based on expected income and statutory tax rates and takes into consideration permanent differences between financial statement and tax return income applicable to the Company in the various jurisdictions in which the Company operates. The effect of discrete items, such as changes in estimates, changes in rates or tax status, and unusual or infrequently occurring events, is recognized in the interim period in which the discrete item occurs. The accounting estimates used to compute the provision for income taxes may change as new events occur, additional information is obtained or as the result of new judicial interpretations or regulatory or tax law changes. The Company’s interim effective tax rate, inclusive of discrete items, for the nine-month periods ended September 30, 2023 and 2022 was 26.83

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
Subsequent Events	Note 13 – Subsequent Events On October 12, 2023, the Company held a special meeting of the holders of its outstanding Tradeable Warrants in which the holders of the majority of the outstanding Tradeable Warrants approved an amendment to the Warrant Agent Agreement to (i) reduce the exercise price of the Tradeable Warrants to $0.11, subject to further adjustment as provided therein, and (ii) eliminate the provision that prohibits the Company’s CEO from exercising his voting rights under his Series B Preferred Stock. In December 2022, the Company had entered into a research agreement with the Jewish General Hospital (“JGH”), Montreal, Canada to conduct IND-enabling studies of the Company’s anticancer drug candidate, Adva-27a (the “Research Agreement”). In August 2023, the Company was advised by JGH that the lab results on testing of the Adva-27a molecule were not favorable. After conclusion of an internal review of the lab results on November 2, 2023, the Company provided notice of termination of the Research Agreement, which will become effective on December 2, 2023, pursuant to the terms of the Research Agreement. The Company has now paused the IND-enabling studies of Adva-27a pending a review of the possibility of chemical modification of the compound to address the suboptimal performance of the molecule in certain studies.

Acquisition of Nora Pharma In_2

Acquisition of Nora Pharma Inc. (Tables)	9 Months Ended
	Sep. 30, 2023
Business Combination and Asset Acquisition [Abstract]
Schedule of allocation of purchase price	Schedule of allocation of purchase price Accounts receivable $ 1,358,121 Inventory 3,181,916 Intangible assets 659,571 Equipment & furniture 210,503 Other assets 1,105,093 Total assets 6,515,204 Liabilities assumed (5,981,286 ) Net assets 533,918 Goodwill 18,326,719 Total Consideration $ 18,860,637
Schedule of Pro Forma results from acquisition	Schedule of Pro Forma results from acquisition Pro Forma Results From Acquisition December 31, December 31, Total revenues $ 14,758,115 $ 7,927,165 Net (loss) from operations $ (26,192,503 ) $ (2,224,253 ) Net (loss) $ (26,164,764 ) $ (12,289,655 ) Basic and fully diluted (loss) per share $ (1.74 ) $ (4.70 ) Weighted average number of shares outstanding 15,056,097 2,612,061

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Schedule of intangible assets Balance June 30, 2023 $ 1,233,570 Dossier fee additions 13,905 Balance at September 30, 2023 1,247,475 Less accumulated amortization (31,268 ) Finite-lived intangible assets, net, at September 30, 2023 $ 1,216,207 Balance December 31, 2022 $ 776,856 Dossier fee additions 470,619 Balance at September 30, 2023 1,247,475 Less accumulated amortization (31,268 ) Finite-lived intangible assets, net, at September 30, 2023 $ 1,216,207
Schedule of estimated amortization expense	Schedule of estimated amortization expense 2024 $ 55,418 2025 55,418 2026 54,240 2027 15,599 2028 7,370

Warrants (Tables)

Warrants (Tables)	9 Months Ended
	Sep. 30, 2023
Warrants
Schedule of warrants issued with financing	Schedule of warrants issued with financing Type Number Exercise Price Expiry Date Pre-Funded Warrants 3,692,276 $0.001 Unlimited Tradeable Warrants 4,102,200 $ 2.22 February 2027 Investor Warrants 3,603,604 $2.22 March 2027 April Warrants 9,725,690 $3.76 April 2027 May Pre-Funded Warrants 3,502,381 $0.001 Unlimited May Investor Warrants 11,904,762 $0.59 November 2028 * The Tradeable Warrants had an initial exercise price of $4.25, subject to adjustment. Upon the closing of the Company's private placement on March 14, 2022, the exercise price of the Tradeable Warrants was reduced to $2.22, in accordance with the terms thereof.
Schedule of outstanding warrants	Schedule of outstanding warrants Type Number Exercise Price Expiry Date Pre-Funded Warrants None $0.001 Unlimited Tradeable Warrants 963,693 $ 2.22 February 2027 Investor Warrants 800,901 $2.22 March 2027 April Warrants 9,725,690 $3.76 April 2027 May Pre-Funded Warrants 2,346,000 $0.001 Unlimited May Investor Warrants 11,904,762 $0.59 November 2028 * On October 12, 2023, the Company held a special meeting of the holders of its outstanding Tradeable Warrants in which a majority of the holders approved an amendment to the Warrant Agent Agreement to reduce the exercise price of the Tradeable Warrants to $0.11 per warrant. The amendment was executed on October 18, 2023.

Lease (Tables)

Lease (Tables)	9 Months Ended
	Sep. 30, 2023
Lease
Schedule of lease information	Schedule of lease information Operating lease ROU asset $ 664,296 Operating Lease liability - Short-term $ 117,840 Operating lease liability - Long-term $ 555,687 Remaining lease term 6 years 3 months Discount rate 6
Schedule of maturities of lease liabilities	Schedule of maturities of lease liabilities 2023 $ 30,124 2024 116,090 2025 116,277 2026 110,134 2027 103,736 Thereafter 197,166

Description of Business (Detail

Description of Business (Details Narrative) - Revenue Benchmark [Member] - Product Concentration Risk [Member]	9 Months Ended
	Sep. 30, 2023
Generic Pharmaceuticals [Member]
Product Information [Line Items]
Concentration Risk, Percentage	97%
OTC Products [Member]
Product Information [Line Items]
Concentration Risk, Percentage	3%

Private Placement (Details Narr

Private Placement (Details Narrative) - USD ($)		9 Months Ended
	May 16, 2023	Sep. 30, 2023
Common Stock [Member]
Securities Financing Transaction [Line Items]
Stock Issued During Period, Shares, New Issues		2,450,000
Single Healthcare Focused Institutional Investor [Member]
Securities Financing Transaction [Line Items]
Gross proceeds from private placement	$ 5,000,000
Net proceeds from private placement	$ 4,089,218
Single Healthcare Focused Institutional Investor [Member] | May Pre Funded Warrants [Member]
Securities Financing Transaction [Line Items]
Net proceeds from private placement		$ 1,156
Stock Issued During Period, Shares, New Issues	3,502,381	1,156,381
Single Healthcare Focused Institutional Investor [Member] | Common Stock [Member]
Securities Financing Transaction [Line Items]
Stock Issued During Period, Shares, New Issues	2,450,000

Acquisition of Nora Pharma In_3

Acquisition of Nora Pharma Inc. (Details) - Nora Pharma [Member]	Oct. 20, 2022 USD ($)
Business Acquisition [Line Items]
Business combination, account receivable	$ 1,358,121
Business combination, inventory	3,181,916
Business combination, intangible assets	659,571
Business combination, equipment and furniture	210,503
Business combination, other assets	1,105,093
Business combination, total assets	6,515,204
Business combination, liabilities assumed	(5,981,286)
Business combination, net assets	533,918
Business combination, goodwill	18,326,719
Business combination, total consideration	$ 18,860,637

Acquisition of Nora Pharma In_4

Acquisition of Nora Pharma Inc. (Details - Pro Forma results) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Total revenues	$ 14,758,115	$ 7,927,165
Net (loss) from operations	(26,192,503)	(2,224,253)
Net (loss)	$ (26,164,764)	$ (12,289,655)
Nora Pharma [Member]
Business Acquisition [Line Items]
Basic (loss) per share	$ (1.74)	$ (4.70)
Fully diluted (loss) per share	$ (1.74)	$ (4.70)
Weighted average number of shares outstanding, Basic	15,056,097	2,612,061
Weighted average number of shares outstanding, Diluted	15,056,097	2,612,061

Acquisition of Nora Pharma In_5

Acquisition of Nora Pharma Inc. (Details Narrative)		9 Months Ended
	Oct. 20, 2022 USD ($) shares	Sep. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)	Oct. 20, 2022 CAD ($)
Business Acquisition [Line Items]
Earnout payable		$ 2,547,831	$ 3,632,000
Nora Pharma [Member]
Business Acquisition [Line Items]
Purchase price of shares	$ 18,860,637
Payments to acquire shares	$ 14,346,637
Stock issued for acquisition | shares	3,700,000
Stock issued for acquisition, value	$ 4,514,000
Nora Pharma [Member] | Malek Chamoun [Member]
Business Acquisition [Line Items]
Earnout payable	$ 3,632,000	2,547,831		$ 5,000,000
Payment of earnout liability		$ 1,084,169

Intangible Assets (Details)

Intangible Assets (Details)	3 Months Ended	9 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2023 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Finite lived intangible assets, beginning balance	$ 1,233,570	$ 776,856
Dossier fee additions	13,905	470,619
Finite lived intangible assets, ending balance	1,247,475	1,247,475
Less accumulated amortization	(31,268)	(31,268)
Finite lived intangible assets, net	$ 1,216,207	$ 1,216,207

Intangible Assets (Details - Am

Intangible Assets (Details - Amortization schedule)	Sep. 30, 2023 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2024	$ 55,418
2025	55,418
2026	54,240
2027	15,599
2028	$ 7,370

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 10,797	$ 26,746

Reverse Stock Splits (Details N

Reverse Stock Splits (Details Narrative)	Feb. 09, 2022
First Reverse Stock Split [Member]
Offsetting Assets [Line Items]
Reverse stock split	1 for 200 reverse split

Capital Stock (Details Narrativ

Capital Stock (Details Narrative) - USD ($)

1 Months Ended

6 Months Ended

9 Months Ended

12 Months Ended

May 16, 2023

Oct. 20, 2022

Apr. 28, 2022

Mar. 14, 2022

Feb. 22, 2022

Feb. 17, 2022

Jul. 31, 2023

Jun. 30, 2023

Sep. 30, 2023

Sep. 30, 2022

Dec. 31, 2022

Jan. 19, 2023

Class of Stock [Line Items]

Common stock, shares authorized

3,000,000,000

3,000,000,000

Common stock, par value

$ 0.001

$ 0.001

Stock repurchase program amount

$ 2,000,000

Aggregate net proceeds

$ 1,156

$ 0

Common stock, shares outstanding

25,678,290

22,585,632

Dividends

$ 0

Stock Issued For Warrant Exercises [Member]

Class of Stock [Line Items]

Number of shares issued, shares

10,789,867

10,789,867

Warrants Exercised [Member]

Class of Stock [Line Items]

Aggregate net proceeds

$ 13,194,335

$ 13,194,335

Nora Pharma Inc [Member]

Class of Stock [Line Items]

Stock issued for acquisition, shares

3,700,000

Stock issued for acquisition, value

$ 4,514,000

Private Placement [Member]

Class of Stock [Line Items]

Net proceeds issuance of private placement

$ 16,752,915

$ 6,781,199

Single Healthcare Focused Institutional Investor [Member]

Class of Stock [Line Items]

[custom:GrossProceedsFromIssuanceOfPrivatePlacement]

$ 5,000,000

Proceeds from Issuance of Private Placement

$ 4,089,218

Tradeable Warrants [Member]

Class of Stock [Line Items]

Warrants issued, shares

4,102,200

Exercise price of warrants

[1],[2]

$ 2.22

Common Stock Member And Investor Warrants [Member] | Private Placement [Member]

Class of Stock [Line Items]

Stock issued new, shares

2,301,353

Common Stock Member And April Warrants [Member] | Private Placement [Member]

Class of Stock [Line Items]

Stock issued new, shares

2,472,820

Common Stock [Member]

Class of Stock [Line Items]

Payment for stock repurchased

$ 506,822

May Pre Funded Warrants [Member]

Class of Stock [Line Items]

Warrants issued, shares

3,502,381

Exercise price of warrants

$ 0.001

May Pre Funded Warrants [Member] | Single Healthcare Focused Institutional Investor [Member]

Class of Stock [Line Items]

Stock issued new, shares

3,502,381

1,156,381

Proceeds from Issuance of Private Placement

$ 1,156

Common Stock [Member]

Class of Stock [Line Items]

Stock issued new, shares

2,450,000

Stock repurchased, shares

68,012

445,711

Payment for stock repurchased

$ 34,321

Common stock, shares outstanding

25,678,290

22,585,632

Common Stock [Member] | Single Healthcare Focused Institutional Investor [Member]

Class of Stock [Line Items]

Stock issued new, shares

2,450,000

Public Offering [Member]

Class of Stock [Line Items]

Net proceeds issuance of private placement

$ 6,833,071

Public Offering [Member] | Tradeable Warrants [Member]

Class of Stock [Line Items]

Warrants issued, shares

4,102,200

Exercise price of warrants

$ 0.11

Public Offering [Member] | Common Stock [Member]

Class of Stock [Line Items]

Stock issued new, shares

1,882,353

Series B Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, shares authorized

1,000,000

1,000,000

Preferred stock, par value

$ 0.10

$ 0.10

Preferred stock, shares issued

10,000

10,000

Number of shares redeemed

990,000

Director [Member]

Class of Stock [Line Items]

Preferred stock, shares authorized

30,000,000

Preferred stock, par value

$ 0.10

Chief Executive Officer [Member] | Series B Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, shares issued

10,000

[1]On October 12, 2023, the Company held a special meeting of the holders of its outstanding Tradeable Warrants in which a majority of the holders approved an amendment to the Warrant Agent Agreement to reduce the exercise price of the Tradeable Warrants to $0.11 per warrant. The amendment was executed on October 18, 2023.[2]The Tradeable Warrants had an initial exercise price of $4.25, subject to adjustment. Upon the closing of the Company's private placement on March 14, 2022, the exercise price of the Tradeable Warrants was reduced to $2.22, in accordance with the terms thereof.

Warrants (Details - Warrants is

Warrants (Details - Warrants issued with financing)	9 Months Ended
	Sep. 30, 2023 $ / shares shares
Pre Funded Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants | shares	3,692,276
Exercise price | $ / shares	$ 0.001
Expiry date	Unlimited
Tradeable Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants | shares	4,102,200
Exercise price | $ / shares	$ 2.22	[1],[2]
Expiry date	February 2027
Investor Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants | shares	3,603,604
Exercise price | $ / shares	$ 2.22
Expiry date	March 2027
April Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants | shares	9,725,690
Exercise price | $ / shares	$ 3.76
Expiry date	April 2027
May Pre Funded Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants | shares	3,502,381
Exercise price | $ / shares	$ 0.001
Expiry date	Unlimited
May Investor Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants | shares	11,904,762
Exercise price | $ / shares	$ 0.59
Expiry date	November 2028
[1]On October 12, 2023, the Company held a special meeting of the holders of its outstanding Tradeable Warrants in which a majority of the holders approved an amendment to the Warrant Agent Agreement to reduce the exercise price of the Tradeable Warrants to $0.11 per warrant. The amendment was executed on October 18, 2023.[2]The Tradeable Warrants had an initial exercise price of $4.25, subject to adjustment. Upon the closing of the Company's private placement on March 14, 2022, the exercise price of the Tradeable Warrants was reduced to $2.22, in accordance with the terms thereof.

Warrants (Details - Warrants ou

Warrants (Details - Warrants outstanding)	9 Months Ended
	Sep. 30, 2023 $ / shares shares
Pre Funded Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants outstanding | shares	0
Exercise price | $ / shares	$ 0.001
Expiry date	Unlimited
Tradeable Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants outstanding | shares	963,693
Exercise price | $ / shares	$ 2.22	[1],[2]
Expiry date	February 2027
Investor Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants outstanding | shares	800,901
Exercise price | $ / shares	$ 2.22
Expiry date	March 2027
April Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants outstanding | shares	9,725,690
Exercise price | $ / shares	$ 3.76
Expiry date	April 2027
May Pre Funded Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants outstanding | shares	2,346,000
Exercise price | $ / shares	$ 0.001
Expiry date	Unlimited
May Investor Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants outstanding | shares	11,904,762
Exercise price | $ / shares	$ 0.59
Expiry date	November 2028
[1]On October 12, 2023, the Company held a special meeting of the holders of its outstanding Tradeable Warrants in which a majority of the holders approved an amendment to the Warrant Agent Agreement to reduce the exercise price of the Tradeable Warrants to $0.11 per warrant. The amendment was executed on October 18, 2023.[2]The Tradeable Warrants had an initial exercise price of $4.25, subject to adjustment. Upon the closing of the Company's private placement on March 14, 2022, the exercise price of the Tradeable Warrants was reduced to $2.22, in accordance with the terms thereof.

Warrants (Details Narrative)

Warrants (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Proceeds from Warrant Exercises	$ 1,156	$ 0
Tradeable Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants exercised	3,138,507
Investor Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants exercised	2,802,703
May Pre Funded Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants exercised	1,156,381
All Warrants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Proceeds from Warrant Exercises	$ 13,194,335

Net Loss Per Common Share (Deta

Net Loss Per Common Share (Details Narrative) - shares	1 Months Ended				9 Months Ended
	May 31, 2023	Apr. 30, 2022	Mar. 31, 2022	Feb. 28, 2022	Sep. 30, 2023
Tradeable Warrants [Member]
Securities Financing Transaction [Line Items]
Warrants issued, shares					4,102,200
Warrant exercised					3,138,507
Warrants outstanding, shares					963,693
Investor Warrants [Member]
Securities Financing Transaction [Line Items]
Warrants issued, shares					3,603,604
Warrant exercised					2,802,703
Warrants outstanding, shares					800,901
April Warrants [Member]
Securities Financing Transaction [Line Items]
Warrants issued, shares					9,725,690
Warrants outstanding, shares					9,725,690
May Investor Warrants [Member]
Securities Financing Transaction [Line Items]
Warrants issued, shares					11,904,762
Warrants outstanding, shares					11,904,762
Pre Funded Warrants [Member]
Securities Financing Transaction [Line Items]
Warrants issued, shares					3,692,276
Warrant exercised		3,692,276	3,692,276		1,156,381
Warrants outstanding, shares					0
Pre Funded Warrant [Member]
Securities Financing Transaction [Line Items]
Warrants issued, shares	3,502,381
May Pre Funded Warrants [Member]
Securities Financing Transaction [Line Items]
Warrants issued, shares					3,502,381
Warrant exercised					1,156,381
Warrants outstanding, shares					2,346,000
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount					2,346,000
Company Public Offering [Member] | Tradeable Warrants [Member]
Securities Financing Transaction [Line Items]
Warrants issued, shares				4,102,200
Two Private Placements [Member] | Investor Warrants [Member]
Securities Financing Transaction [Line Items]
Warrants issued, shares			3,603,604
Two Private Placements [Member] | April Warrants [Member]
Securities Financing Transaction [Line Items]
Warrants issued, shares		9,725,690
Two Private Placements [Member] | May Investor Warrants [Member]
Securities Financing Transaction [Line Items]
Warrants issued, shares	11,904,762

Lease (Details - Lease informat

Lease (Details - Lease information) - USD ($)	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Lease
Operating lease ROU asset	$ 664,296	$ 760,409
Operating Lease liability - Short-term	117,840	123,026
Operating lease liability - Long-term	$ 555,687	$ 642,232
Remaining lease term	6 years 3 months
Discount rate	6%

Lease (Details - Maturities of

Lease (Details - Maturities of lease payments)	Sep. 30, 2023 USD ($)
Lease
2023	$ 30,124
2024	116,090
2025	116,277
2026	110,134
2027	103,736
Thereafter	$ 197,166

Management and Director Compe_2

Management and Director Compensation (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Management And Director Compensation
Officers cash compensation	$ 245,000	$ 362,500	$ 1,290,000	$ 770,095
Directors cash compensation	$ 100,000	$ 100,000	$ 300,000	$ 200,000

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, Percent	26.83%	26.83%