NeuroOne Medical Technologies (NMTC) S-1/A 20 Dec 18 IPO registration (amended) Financial data

Document and Entity Information

Document and Entity Information	9 Months Ended
	Sep. 30, 2018
Document and Entity Information [Abstract]
Entity Registrant Name	NEUROONE MEDICAL TECHNOLOGIES Corp
Entity Central Index Key	1,500,198
Trading Symbol	NMTC
Amendment Flag	true
Amendment Description	The registrant hereby amends this Registration Statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment which specifically states that this Registration Statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933 or until this Registration Statement shall become effective on such date as the Commission, acting pursuant to said Section 8(a), may determine.The information in this prospectus is not complete and may be changed. The selling stockholders may not sell these securities under this prospectus until the registration statement of which it is a part and filed with the Securities and Exchange Commission is effective. This prospectus is not an offer to sell these securities and it is not soliciting an offer to buy these securities in any state where the offer or sale is not permitted.
Document Type	S-1/A
Document Period End Date	Sep. 30, 2018
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Ex Transition Period	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Current assets:
Cash	$ 13,260	$ 26,467
Prepaid expenses	5,378	7,146
Total current assets	18,638	33,613
Intangible assets, net	200,081	216,372
Total assets	218,719	249,985
Current liabilities:
Accounts Payable	221,235
Accrued expenses	1,591,022	1,021,617
Short-term promissory notes and unsecured loans	283,000	253,000
Convertible promissory notes, net and accrued interest	1,393,804	2,168,340
Premium conversion derivatives	308,395	462,174
Total current liabilities	3,797,456	3,905,131
Warrant liability	817,155	1,381,465
Total liabilities	4,614,611	5,286,596
Commitments and contingencies (Note 4)
Stockholders' deficit:
Preferred stock, $0.001 par value; 10,000,000 shares authorized as of September 30, 2018 and December 31, 2017; no shares issued or outstanding as of September 30, 2018 and December 31, 2017.
Common stock, $0.001 par value; 100,000,000 shares authorized as of September 30, 2018 and December 31, 2017; 9,656,505 and 7,864,994 shares issued and outstanding as of September 30, 2018 and December 31, 2017, respectively.	9,657	7,865
Additional paid-in capital	6,052,161	280,320
Accumulated deficit	(10,457,710)	(5,324,796)
Total stockholders' deficit	(4,395,892)	(5,036,611)
Total liabilities and stockholders' deficit	$ 218,719	$ 249,985

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	9,656,505	7,864,994
Common stock, shares outstanding	9,656,505	7,864,994

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Operating expenses:
General and administrative	$ 2,676,872	$ 1,798,131	$ 2,336,988
Research and development	715,086	500,408	735,333
Total operating expenses	3,391,958	2,298,539	3,072,321
Loss from operations	(3,391,958)	(2,298,539)	(3,072,321)
Interest expense	(763,065)	(1,057,024)	(1,395,138)
Net change in fair value for the warrant liability and premium conversion derivatives	336,596	(77,505)	(240,053)
Loss on note extinguishments, net	(1,314,487)		(350,914)
Net loss	$ (5,132,914)	$ (3,433,068)	$ (5,058,426)
Net loss per share:
Basic and diluted	$ (0.61)	$ (0.55)	$ (0.77)
Number of shares used in per share calculations:
Basic and diluted	8,420,529	6,217,076	6,610,072

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Deficit - USD ($)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Balance at Dec. 31, 2016	$ 31	$ 119	$ (266,370)	$ (266,220)
Balance, shares at Dec. 31, 2016	5,216,565
Issuance of stock in connection with intellectual license agreement	$ 860	22,555		23,415
Issuance of stock in connection with intellectual license agreement, shares	859,976
Issuance of restricted stock award	$ 215	7,005		7,220
Issuance of restricted stock award, shares	215,453
Transfer of shares in connection with merger	$ 1,573	(1,573)
Transfer of shares in connection with merger, shares	1,573,000
Par value change in connection with merger	$ 5,186	(5,186)
Stock-based compensation		69,574		69,574
Issuance of warrants		61,496		61,496
Issuance of additional warrants in connection with short-term notes modification		117,280		117,280
Forgiveness of subscription receivable		9,050		9,050
Net loss			(5,058,426)	(5,058,426)
Balance at Dec. 31, 2017	$ 7,865	280,320	(5,324,796)	(5,036,611)
Balance, shares at Dec. 31, 2017	7,864,994
Issuance of common stock upon short term notes and convertible notes extinguishments	$ 1,147	2,348,790		2,349,937
Issuance of common stock upon short term notes and convertible notes extinguishments, shares	1,146,311
Issuance of warrants and reclassification of warrant liability in connection with short-term notes and convertible notes extinguishments		2,008,796		2,008,796
Issuance of common stock under 2018 private placement	$ 445	824,449		824,894
Issuance of common stock under 2018 private placement, shares	445,200
Issuance of warrants under 2018 private placement		288,106		288,106
Issuance costs related to 2018 private placement		(173,067)		(173,067)
Issuance of common stock for consulting services	$ 200	469,300		469,500
Issuance of common stock for consulting services, shares	200,000
Stock-based compensation		5,467		5,467
Net loss			(5,132,914)	(5,132,914)
Balance at Sep. 30, 2018	$ 9,657	$ 6,052,161	$ (10,457,710)	$ (4,395,892)
Balance, shares at Sep. 30, 2018	9,656,505

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Operating activities
Net loss	$ (5,132,914)	$ (3,433,068)	$ (5,058,426)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization	16,291	13,368	17,633
Stock-based compensation	486,120	76,794	76,794
Forgiveness of subscription		9,051	9,050
Non-cash interest on convertible promissory notes	152,045	76,359	115,867
Non-cash discount amortization on convertible and short-term promissory notes	611,020	943,427	1,242,031
Note issuance costs attributed to warrant liability and to convertible promissory note modification		38,119	38,119
Revaluation of premium conversion derivatives	(371,831)	90,212	(17,962)
Revaluation of warrant liability	35,235	(12,707)	258,015
Loss on note extinguishments, net	1,314,487		350,914
Change in assets and liabilities:
Prepaid expenses and other assets	1,768	46,677	46,677
Accounts payable	221,235
Accrued expenses	437,337	642,099	813,215
Net cash used in operating activities	(2,229,207)	(1,509,669)	(2,108,073)
Investing activities
Purchase of intangible assets	(55,000)		(91,709)
Net cash used in investing activities	(55,000)		(91,709)
Financing activities
Proceeds from issuance of convertible promissory notes and short-term notes	432,849	675,705	1,004,134
Proceeds from issuance of warrants associated with convertible promissory notes	442,151	440,919	777,490
Proceeds from issuance of warrants associated with short-term notes		61,496	61,496
Proceeds from issuance of common stock in connection with private placement	824,894
Proceeds from issuance of warrants in connection with private placement	288,106
Proceeds (repayment) from unsecured loans	283,000	(50,000)	(50,000)
Issuance costs related to short-term note		(3,030)	(3,030)
Issuance costs related to convertible promissory notes		(35,689)	(45,468)
Issuance costs related to warrants		(31,920)	(40,590)
Net cash provided by financing activities	2,271,000	1,057,481	1,704,032
Net decrease in cash	(13,207)	(452,188)	(495,750)
Cash at beginning of period	26,467	522,217	522,217
Cash at end of period	13,260	70,029	26,467
Supplemental non-cash financing and investing transactions:
Bifurcation of premium conversion derivatives related to convertible promissory notes	168,384	213,961	342,486
Conversion of short-term notes and convertible promissory notes into common stock	2,063,361
Issuance of additional warrants in connection with short-term notes and convertible promissory notes modifications	829,378		117,280
Purchased intangible assets in accrued liabilities			30,000
Common stock issued for the purchase of intangible assets		23,115	23,415
Accrued issuance costs related to private placement	173,067
Accrued issuance costs attributed to short-term promissory notes and convertible promissory notes	2,850	42,811	57,037
Accrued issuance costs attributed to warrant liability		$ 38,119	$ 38,119

Organization and Nature of Oper

Organization and Nature of Operations	9 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Nature of Operations	NOTE 1 - Organization and Nature of Operations NeuroOne Medical Technologies Corporation (the “Company”), a Delaware Corporation, was originally incorporated as Original Source Entertainment, Inc. under the laws of the State of Nevada on August 20, 2009. Prior to the closing of the Acquisition (as defined below), the Company completed a series of steps contemplated by a Plan of Conversion pursuant to which the Company, among other things, changed its name to NeuroOne Medical Technologies Corporation, increased its authorized number of shares of common stock from 45,000,000 to 100,000,000, increased its authorized number of shares of preferred stock from 5,000,000 to 10,000,000 and reincorporated in Delaware. On July 20, 2017, the Company, through a wholly owned acquisition subsidiary, acquired 100% of the outstanding capital stock of NeuroOne, Inc. (“NeuroOne”) in a reverse triangular merger and reorganization pursuant to Section 368(a) of the Internal Revenue Code (the “Acquisition”). The Acquisition was accounted for as a capital transaction, or reverse recapitalization. NeuroOne was the accounting acquirer in this transaction. As such, the historical financial statements reflect the operations of NeuroOne for all periods presented prior to the date of Acquisition. NeuroOne was formed on October 7, 2016. The accompanying consolidated financial statements subsequent to the Acquisition include those of the Company, as well as those of its wholly owned subsidiary NeuroOne. Subsequent to the Acquisition, the Company’s operating activities became the same as those of NeuroOne, an early-stage medical technology company developing comprehensive neuromodulation cEEG and sEEG monitoring, ablation, and brain stimulation solutions to diagnose and treat patients with epilepsy, Parkinson’s disease, essential tremors, and other brain related disorders. To date, the Company has recorded no product sales and has a limited expense history. The Company is currently raising capital to fund the development of its proprietary technology and is seeking regulatory clearances required to initiate commercial activities. The Company is based in Minnetonka, Minnesota effective December 1, 2018. The Company was previously based in Eden Prairie, Minnesota. Acquisition of NeuroOne, Inc. The Acquisition was consummated on July 20, 2017 (the “Closing”) and, pursuant to the terms of the merger agreement, (i) all outstanding shares of common stock of NeuroOne, par value $0.0001 per share (the “NeuroOne Shares”), were exchanged for shares of the Company’s common stock, par value $0.001 per share (the “Company Shares”), based on the exchange ratio of 17.0103706 Company Shares for every one NeuroOne Share (the “Exchange Ratio”), resulting in the Company issuing, on July 20, 2017, an aggregate of 6,291,994 Company Shares for all of the then-outstanding NeuroOne Shares, (ii) all outstanding options of NeuroOne were replaced with options to purchase Company Shares based on the Exchange Ratio, with corresponding adjustments to their respective exercise prices, pursuant to which the Company reserved 992,265 Company Shares for issuance upon the exercise of options, (iii) all warrants of NeuroOne were replaced with warrants to purchase Company Shares and (iv) the Company assumed the outstanding convertible promissory notes of NeuroOne. NeuroOne options had been issued pursuant to the NeuroOne 2016 Equity Incentive Plan. Pursuant to the merger agreement, the Company assumed the NeuroOne 2016 Equity Incentive Plan upon the Closing. Pursuant to the Acquisition, the Company acquired 100% of NeuroOne Shares in exchange for the issuance of Company Shares and NeuroOne became the Company’s wholly-owned subsidiary. Also at the Closing, Mr. Samad (the majority owner of the Company prior to the Acquisition) tendered for cancellation 3,500,000 Company Shares held by him as part of the conditions to Closing. All issued and outstanding common stock share amounts, options for common stock and per share amounts contained in the consolidated financial statements were retroactively adjusted to reflect the Exchange Ratio for all periods presented.

Going Concern

Going Concern	9 Months Ended
	Sep. 30, 2018
Going Concern [Abstract]
Going Concern	NOTE 2 - Going Concern The accompanying consolidated financial statements have been prepared on the basis that the Company will continue as a going concern. The Company has incurred losses and negative cash flows from operations since inception and had an accumulated deficit of $10,457,710 as of September 30, 2018. In the event the Company is unable to complete an equity round of financing resulting in more than $3 million in gross proceeds by December 31, 2018, the 2017 Convertible Notes and accrued interest thereon will become due. The Company does not have adequate liquidity to fund the repayment of the 2017 Convertible Notes if they become due on December 31, 2018 or to fund its operations throughout fiscal 2019 without raising additional funds. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome of this condition. If the Company is not able to raise additional working capital, it will have a material adverse effect on the operations of the Company and the development of its technology. Through September 30, 2018, since inception, the Company has completed unsecured loan financings for gross proceeds of $283,000, a $253,000 short-term promissory note financing (which notes were amended and restated to become convertible promissory notes as described below), a $1,625,120 convertible promissory note financing and a second $1,540,000 convertible note promissory financing. In addition, the Company entered into a private placement transaction in July 2018 whereby $1,113,000 in gross proceeds were raised out of a planned $10.0 million maximum subscription amount (assuming the over-allotment option is not exercised) through September 30, 2018. The Company does not have adequate liquidity to fund its operations throughout fiscal 2019 without raising additional funds. Management intends to seek additional debt and/or equity financing to fund operations. However, if the Company is unable to raise additional funds, or the Company’s anticipated operating results are not achieved, management believes planned expenditures may need to be reduced in order to extend the time period that existing resources can fund the Company’s operations. If management is unable to obtain the necessary capital, it may have to cease operations.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 3 - Summary of Significant Accounting Policies Basis of Presentation and Change in Fiscal Year The accompanying consolidated financial statements have been prepared in accordance with accounting standards generally accepted in the United States of America, In September 2018, the Board of Directors of the Company, pursuant to the bylaws and based upon the recommendation of its Audit Committee, approved a change in the Company’s fiscal year end from December 31 to September 30. The Company’s fiscal year now begins on October 1 and ends on September 30 of each year, starting on October 1, 2018. The required transition period of January 1, 2018 to September 30, 2018 is included in the consolidated financial statements. For comparative purposes, the unaudited consolidated statements of operations and consolidated statements of cash flows for the nine months ended September 30, 2017 are also presented. Management’s Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and 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 expenses during the reporting period. Actual results could differ from those estimates. Concentration of Credit Risk Financial instruments that potentially subject the Company to a concentration of credit risk consist of cash. The Company’s cash is held by one financial institution in the United States. Amounts on deposit may at times exceed federally insured limits. Management believes that the financial institution is financially sound, and accordingly, minimal credit risk exists with respect to the financial institution. As of September 30, 2018, the Company did not have any deposits in excess of federally insured amounts. Common Stock Valuation Due to the limited market liquidity for the Company’s common stock, the Company utilized methodologies in accordance with the framework of the American Institute of Certified Public Accountants’ Technical Practice Aid, Valuation of Privately-Held Company Equity Securities Issued as Compensation (the “Practice Aid”), to estimate the fair value of its common stock. The valuation methodology includes estimates and assumptions that require the Company’s judgment. These estimates and assumptions include a number of objective and subjective factors, including external market conditions affecting the biotechnology industry sector, and the likelihood of achieving a liquidity event, such as an offering or sale. Significant changes to the key assumptions used in the valuations may result in different fair values of common stock at each valuation date. Following is a summary of underlying assumptions used: Prior to the Acquisition Prior to the Acquisition on July 20, 2017, NeuroOne was a private company with no active public market for its common stock. Therefore, at the time, NeuroOne determined the fair value of its common stock using a contemporaneous valuation performed in accordance with the Practice Aid. Within this contemporaneous valuation performed by NeuroOne included the following significant factors: ● recent securities transactions; ● stage of development and business strategy; ● the likelihood of a liquidity event such as an initial public offering, a merger or the sale of our company; ● financial condition and operating results, including our projected results; and ● financial condition and operating results of comparable publicly owned companies The fair value of NeuroOne’s common stock prior to the Acquisition was determined during a period when there was limited data with regard to value indication other than convertible notes issued between November 2016 and June 2017. At the time, such convertible notes contained a $1.80 conversion cap, which was treated as an estimated price of preferred stock into which the notes would convert. A transaction backsolve was performed that equated the $1.5 million investment in the convertible notes with the resulting equity allocation to the hypothetical converted shares and warrants expected to be issued upon conversion. The resulting equity value was then used to infer the value of common stock within the same option-pricing framework. This scenario implicitly assumed 100% likelihood of a stock financing. In order to account for the possibility of dissolution, the transaction backsolve was used along with a dissolution scenario within a hybrid Probability Weighted Expected Return Method (“PWERM”). The scenarios were weighted 50/50, and a Discount For Lack of Marketability (“DLOM”) applied, to determine the valuation conclusion. Following the Acquisition For valuations following the Acquisition, including the valuation of common stock on December 31, 2017, the Company estimated our enterprise value on a continuing operations basis, using the market approach, with certain adjustments relating to the thinly traded status of the Company. The traded price of the Company was deemed not to be an entirely reliable indication of fair market value given the lack of trading liquidity. Therefore, in addition to applying partial weighting to the traded price, the Company relied on forward revenue multiples from guideline public companies (“GPC”) for calendar year 2019 and 2020. The resulting equity value from the GPC method was allocated to common stock using the option pricing method, and a DLOM was applied. Based on the above methodology and weightings, the Company derived a valuation conclusion of $2.30 and $2.52 per share as of September 30, 2018 and December 31, 2017, respectively. The significant factors contributing to the increase in the fair value the Company’s common stock following the Acquisition included the following: ● The successful completion of the reverse merger; ● Access to new capital as a public company; ● Improved revenue projections; ● Improved general economic conditions; ● Additional issuance of convertible notes; and ● Important developments relating to achievement of our business objectives The fair value the Company’s common stock is used as an input into the fair value determination of the warrants, stock option or other equity awards that the Company has issued or are outstanding liabilities at the reporting date. Fair Value of Financial Instruments The Company’s accounting for fair value measurements of assets and liabilities that are recognized or disclosed at fair value in the financial statements on a recurring or nonrecurring basis adheres to the Financial Accounting Standards Board (FASB) fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows: ● Level 1 Inputs: Unadjusted quoted prices in active markets for identical assets or liabilities accessible to the Company at the measurement date. ● Level 2 Inputs: Other than quoted prices included in Level 1 inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the asset or liability. ● Level 3 Inputs: Unobservable inputs for the asset or liability used to measure fair value to the extent that observable inputs are not available, thereby allowing for situations in which there is little, if any, market activity for the asset or liability at measurement date. As of September 30, 2018 and December 31, 2017, the fair values of cash, accounts payable, accrued expenses and the unsecured loans approximated their carrying values because of the short-term nature of these assets or liabilities. The estimated fair value of the short-term and convertible promissory notes of the Company was based on amortized cost which was deemed to approximate fair value. The fair value of the warrant liability and the premium conversion derivatives associated with the convertible promissory notes of the Company were based on both the estimated fair value of our common stock of $2.30 and $2.52 as of September 30, 2018 and December 31, 2017, respectively, and cash flow models discounted at current implied market rates evidenced in recent arms-length transactions representing expected returns by market participants for similar instruments and are based on Level 3 inputs. There were no transfers between fair value hierarchy levels during the nine month transition period ended September 30, 2018 or for the year ended December 31, 2017. The fair value of financial instruments measured on a recurring basis is as follows: As of September 30, 2018 Description Total Level 1 Level 2 Level 3 Liabilities: Warrant liability $ 817,155 $ — $ — $ 817,155 Premium conversion derivatives 308,395 — — 308,395 Total liabilities at fair value $ 1,125,550 $ — $ — $ 1,125,550 As of December 31, 2017 Description Total Level 1 Level 2 Level 3 Liabilities: Warrant liability $ 1,381,465 $ — $ — $ 1,381,465 Premium conversion derivatives 462,174 — — 462,174 Total liabilities at fair value $ 1,843,639 $ — $ — $ 1,843,639 The following table provides a roll-forward of the warrant liability and premium debt conversion derivatives measured at fair value on a recurring basis using unobservable level 3 inputs for the nine month transition period ended September 30, 2018 and for the year ended December 31, 2017: 2018 2017 Warrant liability Balance as of beginning of period $ 1,381,465 $ 345,960 Value assigned to warrants in connection with convertible promissory and short-term notes 579,873 777,490 Reclassification to equity (1,179,418 ) — Change in fair value of warrant liability 35,235 258,015 Balance as of end of period $ 817,155 $ 1,381,465 2018 2017 Premium debt conversion derivatives Balance as of beginning of period $ 462,174 $ 137,650 Value assigned to the underlying derivatives in connection with convertible promissory and short-term notes 218,052 342,486 Change in fair value of premium debt conversion derivatives (371,831 ) (17,962 ) Balance as of end of period $ 308,395 $ 462,174 Intellectual Property The Company has entered into two licensing agreements with major research institutions, which allows for access to certain patented technology and know-how. Payments under those agreements are capitalized and amortized to general and administrative expense over the expected useful life of the acquired technology. Impairment of Long-Lived Assets The Company evaluates its long-lived assets, which consists entirely of licensed intellectual property for impairment whenever events or changes in circumstances indicate that the carrying value of these assets may not be recoverable. The Company assesses the recoverability of long-lived assets by determining whether or not the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the asset is considered to be impaired, the amount of any impairment is measured as the difference between the carrying value and the fair value of the impaired asset. Through September 30, 2018, no milestones triggering possible impairment of the Company’s long-lived assets have occurred. Debt Issuance Costs Debt issuance costs are recorded as a reduction of the convertible promissory notes and short-term notes when applicable. Amortization of debt issuance costs is calculated using the straight-line method over the term of the convertible promissory notes, which approximates the effective interest method, and is recorded in interest expense in the accompanying consolidated statements of operations. Research and Development Costs Research and development costs are charged to expense as incurred. Research and development expenses may comprise of costs incurred in performing research and development activities, including clinical trial costs, manufacturing costs for both clinical and pre-clinical materials as well as other contracted services, license fees, and other external costs. Nonrefundable advance payments for goods and services that will be used in future research and development activities are expensed when the activity is performed or when the goods have been received, rather than when payment is made, in accordance with ASC 730, Research and Development Warrant Liability The Company issued warrants to purchase equity securities in connection with the issuance of convertible promissory notes (See Note 7– Short-Term Promissory Notes and Unsecured Loans and Note 8 – Convertible Promissory Notes and Warrant Agreements). The Company accounts for these warrants as a liability at fair value when the number of shares is not fixed and determinable in cases where warrant pricing protections in future equity financings are not available to other common stockholders. Additionally, issuance costs associated with the warrant liability are expensed as incurred and reflected as interest expense in the accompanying consolidated statements of operations. The Company adjusts the liability for changes in fair value until the earlier of the exercise or expiration of the warrants for any period when pricing protections in future equity financings remain in place, or until such time, if any, as the number of shares to be exercised becomes fixed, at which point the warrants will be classified in stockholders’ (deficit) equity provided that there are sufficient authorized and unissued shares of common stock to settle the warrants and redeem any other contracts that may require settlement in shares of common stock. Any future change in fair value of the warrant liability, when outstanding, is recognized in the consolidated statements of operations. Premium Debt Conversion Derivatives The Company evaluates all conversion and redemption features contained in a debt instrument to determine if there are any embedded derivatives that require separation from the host debt instrument. An embedded derivative that requires separation is bifurcated from its host debt instrument and a corresponding discount to the host debt instrument is recorded. The discount is amortized and recorded to interest expense over the term of the host debt instrument using the straight-line method which approximates the effective interest method. The separated embedded derivatives are accounted for separately on a fair value basis. The Company records the fair value changes of separated embedded derivatives at each reporting period in the consolidated statements of operations (See Note 7– Short-Term Promissory Notes and Unsecured Loans and Note 8 – Convertible Promissory Notes and Warrant Agreements). The Company determined that the redemption features under the convertible promissory notes qualified as embedded derivatives and therefore separated from the debt host with regard to the convertible promissory notes. Income Taxes For the Company, income taxes are accounted for under the asset and liability method. 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 base and operating loss and tax credit carryforwards. 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. Deferred tax assets are reduced by a valuation allowance if it is more likely than not that some portion of all of the deferred tax asset will not be realized. On December 22, 2017, the Tax Cuts and Jobs Act of 2017 was signed into law making significant changes to the U.S. tax code. Changes affecting the Company’s consolidated financial statements include, but are not limited to, a U.S federal corporate tax rate decrease from 35% to 21% effective for tax years beginning after December 31, 2017. The Company has adjusted the disclosure amounts related to deferred tax assets and the valuation allowance recorded to reflect the new federal corporate tax rates. Net Loss Per Share For the Company, basic loss per share of common stock is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted earnings or loss per share of common stock is computed similarly to basic earnings or loss per share except the weighted average shares outstanding are increased to include additional shares from the assumed exercise of any common stock equivalents, if dilutive. The Company’s convertible promissory notes, warrants and stock options are considered common stock equivalents for this purpose. Diluted earnings is computed utilizing the treasury method for the warrants and stock options. Diluted earnings with respect to the convertible promissory notes utilizing the if-converted method was not applicable during the nine month transition period ended September 30, 2018 or for the year ended December 31, 2017 as no conditions required for conversion had occurred during these periods. No incremental common stock equivalents were included in calculating diluted loss per share because such inclusion would be anti-dilutive given the net loss reported for the nine month transition period ended September 30, 2018 and for the year ended December 31, 2017. The following potential common shares were not considered in the computation of diluted net loss per share as their effect would have been anti-dilutive for the nine month transition period ended September 30, 2018 and for the year ended December 31, 2017: 2018 2017 Warrants 2,927,572 (1) 189,750 (1) Stock options 368,216 365,716 (1) There are additional potential warrants to be included which will be known, if and when a qualified financing event greater than $3 million occurs in the future related to the 2017 Convertible Notes. Recent Accounting Pronouncements In May 2017, the FASB issued Accounting Standards Update (ASU) 2017-09, Compensation - Stock Compensation (Topic 718): Scope of Modification Accounting (ASU 2016-09) In July 2017, the FASB issued ASU No. 2017-11, Earnings Per Share, Distinguishing Liabilities from Equity and Derivatives and Hedging In June 2018, the FASB issued ASU 2018-07, Compensation - Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting , Revenue from Contracts with Customers . In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement (ASU 2018-13). ● Removals: the amount of and reasons for transfers between Level 1 and Level 2 of the fair value hierarchy; the policy for timing of transfers between levels; and the valuation processes for Level 3 fair value measurements. ● Modifications: for investments in certain entities that calculate net asset value, an entity is required to disclose the timing of liquidation of an investee’s assets and the date when restrictions from redemption might lapse only if the investee has communicated the timing to the entity or announced the timing publicly; and the amendments clarify that the measurement uncertainty disclosure is to communicate information about the uncertainty in measurement as of the reporting date. ● Additions: the changes in unrealized gains and losses for the period included in other comprehensive income for recurring Level 3 fair value measurements held at the end of the reporting period; and the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements. This guidance is effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. The amendments on changes in unrealized gains and losses, the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements, and the narrative description of measurement uncertainty should all be applied prospectively for only the most recent interim or annual period presented in the initial year of adoption. All other amendments should be applied retrospectively to all periods presented upon their effective date. Early adoption is permitted. An entity is permitted to early adopt any removed or modified disclosures upon issuance of ASU 2018-13 and delay adoption of the additional disclosures until their effective date.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 4 - Commitments and Contingencies WARF License Agreement On October 1, 2014, NeuroOne LLC (the “LLC”), NeuroOne’s predecessor which was merged with and into NeuroOne on October 27, 2016 (the “Merger”), entered into an exclusive start-up company license agreement with the Wisconsin Alumni Research Foundation (“WARF”) for WARF’s neural probe array and thin film micro electrode technology (the “2014 WARF Agreement”). The license agreement required the LLC to make $110,000 in milestone payments depending on achievement of certain development and approval milestones or within twelve months of signing the 2014 WARF Agreement. Additionally, if the LLC was successful in obtaining regulatory approval, the LLC was to pay royalties to WARF on a percentage of net sales of products of the licensed technology. Under the terms of the 2014 WARF Agreement, amounts that remained unpaid more than 30 days after they were due, accrued interest at 1 percent per month. Milestone payments due in 2015 were not made to WARF. From October 27, 2016 until the 2014 WARF Agreement was amended as described below, the LLC was in default under the 2014 WARF Agreement. In addition, the LLC was not able to transfer the rights and obligations under the 2014 WARF Agreement to NeuroOne at the time of the Merger without the consent of WARF, which was received when the 2014 WARF Agreement was amended in February 2017 as described below. In connection with the Merger and in accordance with ASC 805-50, NeuroOne estimated the fair value of consideration payable to WARF and recorded an intangible asset of $120,000 with a corresponding accrued expense. This agreement was subsequently amended in February 2017 (as so amended, the “2017 WARF Agreement”) whereby WARF consented to the transfer of the rights and obligations under the license agreement from the LLC to NeuroOne (which are now the Company’s rights and obligations, following the Acquisition). In the 2017 WARF Agreement, the Company agreed to pay WARF $55,000 (representing a license fee) upon the earliest to occur of the date the Company cumulatively raises at least $3 million in financing, the date of a change of control, or the Company’s revenue reaching a specified threshold amount. The Company met the milestone payment requirement with regard to the $55,000 license fee which was paid in April 2018. In addition, the Company agreed to pay $65,000 (representing reimbursement for costs incurred by WARF in maintaining the licensed patents) upon the earliest to occur of the date the Company cumulatively raises at least $5 million in financing, the date of a change of control, or the Company’s revenue reaching a specified threshold amount. As of September 30, 2018, the Company has not met the requirements for the $65,000 milestone payment and this amount remains in accrued expenses. The Company is also obligated to pay royalties to WARF based on a percentage of net sales of products of licensed technology with minimum royalties of $50,000 and $100,000 for calendar years 2019 and 2020, respectively, and $150,000 per year beginning in 2021 through the duration of the 2017 WARF Agreement. Subject to earlier termination, the WARF License otherwise expires by its terms on the date that no valid claims on the patents licensed thereunder remain. The Company expects the latest expiration of a licensed patent to occur in 2030. The 2017 WARF Agreement is also subject to certain cancellation provisions with 90 days’ notice should the Company elect not to continue to use the licensed technology. The Company has agreed to diligently develop, manufacture, market and sell products under the WARF License in the United States during the term of the agreement and, specifically, that the Company would submit a business plan to WARF by February 1, 2018, which the Company submitted on January 18, 2018, and file an application for 510(k) marketing clearance with the FDA by February 1, 2019. WARF may terminate the 2017 WARF Agreement in the event that the Company fails to meet these milestones on 30 days’ written notice, if the Company defaults on the payments of amounts due to WARF or fails to timely submit development reports, actively pursue the development plan or breaches any other covenant in the 2017 WARF Agreement and fails to remedy such default in 90 days or in the event of certain bankruptcy events involving the Company. WARF may also terminate this license (i) on 90 days’ notice if the Company fails to have commercial sales of one or more FDA-approved products under the 2017 WARF Agreement by March 31, 2019 or (ii) if, after royalties earned on sales begin to be paid, such earned royalties cease for more than four calendar quarters. Mayo Agreement On October 3, 2014, the LLC entered into an exclusive license and development agreement with the Mayo Foundation for Medical Education and Research (“Mayo”) related to certain intellectual property and development services for thin film micro electrode technology (“2014 Mayo Agreement”). The LLC was to make milestone payments depending on achievement of certain development and approval milestones and sales targets, none of which were met as of December 31, 2015. Additionally, if the LLC was successful in obtaining regulatory approval, the LLC was to pay royalties to Mayo based on a percentage of net sales of products of the licensed technology through the term of the 2014 Mayo Agreement, set to expire May 25, 2037. Also, the LLC was obligated to issue common stock to Mayo if certain events occurred. Upon the LLC’s merger with NeuroOne on October 27, 2016, the rights under the 2014 Mayo Agreement transferred to NeuroOne, and certain milestones were attained. Therefore, NeuroOne recorded liabilities of $300 related to shares of common stock expected to be issued to Mayo and $91,709 for the intellectual property to be paid in cash. Under the terms of the 2014 Mayo Agreement, amounts that remained unpaid accrued interest at 2 percent above the prime rate. Milestone payments due in 2016 were not made to Mayo. As such, prior to the amendment of the 2014 Mayo Agreement in May 2017, NeuroOne was in default under the 2014 Mayo Agreement. Mayo and NeuroOne amended and restated the 2014 Mayo Agreement in May 2017 (as so amended and restated, the “2017 Mayo Agreement”). Pursuant to the 2017 Mayo Agreement, NeuroOne issued 859,976 shares of common stock (as converted based on the Exchange Ratio) to Mayo to settle the amount of common stock NeuroOne was previously obligated to issue under the 2014 Mayo Agreement and as provided by the terms of the 2017 Mayo Agreement. NeuroOne recorded an additional $23,115 to intangible assets related to the fair value of the 2017 stock issuance to Mayo. As a part of the 2017 Mayo Agreement, as amended in November 2017, the $91,709 milestone payment was paid in December 2017. Legal From time to time, the Company is subject to litigation and claims arising in the ordinary course of business. In May 2017, NeuroOne received a letter from PMT, the former employer of Mark Christianson and Wade Fredrickson. PMT claimed that these officers had breached their restrictive covenant obligations with PMT by virtue of their work for NeuroOne and such officer’s prior work during employment with the prior employer, that these officers had breached their confidentiality and non-disclosure obligations to PMT and federal and state law by misappropriating confidential and trade secret information, and that the Company is responsible for tortious interference with the contracts. The letter demanded that Mr. Fredrickson (who resigned from the Company in June 2017), Mr. Christianson and NeuroOne cease and desist all competitive activities, that Mr. Fredrickson step down from his position and that Mr. Christianson and NeuroOne provide the former employer access to NeuroOne’s systems to demonstrate that it is not using trade secrets or proprietary information nor competing with the former employer. On March 29, 2018, the Company was served with a complaint filed by PMT adding the Company, NeuroOne and Mr. Christianson to its existing lawsuit against Mr. Fredrickson. In the lawsuit, PMT claims that Mr. Fredrickson and Mr. Christianson breached their non-competition, non-solicitation and non-disclosure obligations, breached their fiduciary duty obligations, were unjustly enriched, engaged in unfair competition, engaged in a civil conspiracy, tortiously interfered with PMT’s contracts and prospective economic advantage, and breached a covenant of good faith and fair dealing. Against Mr. Fredrickson, PMT also alleges that he intentionally or negligently spoliated evidence, made negligent or fraudulent misrepresentations, misappropriated trade secrets in violation of Minnesota law, and committed the tort of conversion and statutory civil theft. Against the Company and NeuroOne, PMT alleges that the Company and NeuroOne were unjustly enriched and engaged in unfair competition. PMT asked the Court to impose a constructive trust over the shares held by Mr. Fredrickson and Mr. Christianson and to award compensatory damages, equitable relief, punitive damages, attorneys’ fees, costs and interest. The Company, NeuroOne and Mr. Christianson (who has not worked for PMT since 2012) intend to defend themselves vigorously. On April 18, 2018, Mr. Christianson, the Company and NeuroOne, Inc. filed a motion for dismissal, which was heard by the Court on October 11, 2018. The Company expects a ruling on the motion within 90 days of that date. The motion for dismissal states that: the contract claims against Mr. Christianson fail because his agreement was not supported by consideration; the Minnesota Uniform Trade Secrets Act preempts plaintiff’s claims for unfair competition, civil conspiracy and unjust enrichment; plaintiff fails to state a claim regarding alleged breach of the duties of loyalty and good faith/fair dealing; plaintiff cannot legally obtain a constructive trust; plaintiff has insufficiently pled its tortious interference claims; and Plaintiff has not stated a claim for unfair competition. The outcome and potential loss related to this matter is unknown as of September 30, 2018 and as of the issuance of these financial statements.

Intangibles

Intangibles	9 Months Ended
	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Intangibles	NOTE 5 - Intangibles Intangible assets rollforward is as follows: Useful Life Net Intangibles, December 31, 2016 12-13 years $ 180,890 License agreement amendment 53,115 Less: amortization (17,633 ) Net Intangibles, December 31, 2017 216,372 Less: amortization (16,291 ) Net Intangibles, September 30, 2018 $ 200,081 The Company anticipates amortization expense of approximately $21,000 per year for fiscal year 2019 through 2023 based upon the two current license agreements.

Accrued Expenses

Accrued Expenses	9 Months Ended
	Sep. 30, 2018
Payables and Accruals [Abstract]
Accrued Expenses	NOTE 6 - Accrued Expenses Accrued expenses consisted of the following at September 30, 2018 and December 31, 2017: 2018 2017 Accrued license fees $ 65,000 $ 120,000 Legal costs 833,470 553,037 Accrued issuance costs 204,000 28,083 Accrued payroll 276,639 223,195 Advances — 50,000 Other 211,913 47,302 $ 1,591,022 $ 1,021,617

Short-Term Promissory Notes and

Short-Term Promissory Notes and Unsecured Loans	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Short-Term Promissory Notes and Unsecured Loans	NOTE 7 - Short-Term Promissory Notes and Unsecured Loans As of As of Short-term promissory notes $ — $ 253,000 Unsecured loans $ 283,000 $ — Short-Term Promissory Notes The Company issued short-term unsecured and interest-free promissory notes (the “Short-Term Notes”) for aggregate gross proceeds of $253,000 in August 2017 which included free standing equity warrants. The Short-Term Notes were subsequently amended in November 2017 and March 2018 to become convertible, extend the maturity date and include additional warrant coverage, new interest payment provisions and new conversion features described more fully below. Effective July 2, 2018, the Company entered into debt conversion agreements (the “Short-Term Note Conversion Agreements”) with each Short-Term Note subscriber to (i) convert the outstanding principal and accrued and unpaid interest (the “Outstanding Balance”) under the Short-Term Notes into shares of the Company’s common stock based on the Outstanding Balance divided by $1.80 per share (the “Short-Term Note Conversion Shares”); (ii) cancel and extinguish the Short-Term Notes; and (iii) amend and restate the Replacement Warrants and Additional Warrants, as described more fully below, to make them immediately exercisable upon the conversion, at a per share exercise price equal to $1.80 per share. As consideration for the early conversion of the Short-Term Notes, the Company issued each subscriber a new warrant (the “Short-Term Note Payment Warrants”), exercisable for up to the number of shares of common stock equal to the number of Short-Term Note Conversion Shares received by such subscriber; at a per share exercise price of $1.80 per share. The Short-Term Note Payment Warrants became exercisable commencing on July 2, 2018, and expire on November 21, 2021. Pursuant to the Short-Term Note Conversion Agreements, $259,297 of the outstanding principal and interest of the Short-Term Notes was converted into 144,053 shares of common stock with an additional 477,856 shares issuable upon exercise of the Replacement Warrants, Additional Warrants and Short-Term Payment Warrants. The conversion of the Short Term Notes was accounted for as an extinguishment. The difference in the carrying value of the Short-Term Notes coupled with the fair value of the underlying Replacement Warrants and Additional Warrants on the date of extinguishment relative to the higher fair value of the underlying common stock and collective Replacement Warrants, Additional Warrants and new Short-Term Payment Warrants issued was $148,787. The $148,787 differential was recorded as a loss on note extinguishments in the accompanying consolidated statements of operations during the nine month transition period ended September 30, 2018. The Replacement Warrants, Additional Warrants and Short-Term Note Payment Warrants were deemed to be free-standing equity instruments upon execution of the July 2, 2018 Short-Term Note Conversion Agreements. All of the warrant terms became fixed and have identical provisions. Due to the previously granted warrants now having fixed terms, the warrant liability value of $148,053 was reclassified to equity. The warrants associated with the Short-Term Notes became immediately exercisable on July 2, 2018 and expire November 21, 2021. The Black-Scholes model was used to determine the July 2, 2018 fair value of the warrants associated with the Short-Term Warrants. Input assumptions used were as follows: a risk-free interest rate of 2.65 percent; expected volatility of 49.8% percent; expected life of 3.39 years; and expected dividend yield of 0 percent. The underlying stock price used in the analysis was on a non-marketable basis and was according to the market approach, considering both the traded price and forward multiples from guideline public companies, using allocation and marketability-discount methodologies. Activity Prior to the July 2, 2018 Cancellation, Extinguishment and Conversion of the Short-Term Notes In August 2017, the Company’s Board of Directors (the “Board”) authorized, and the Company issued the Short-Term Notes for aggregate gross proceeds of $253,000 prior to issuance costs of $3,030 which were discounted from the Short-Term Notes and were amortized ratably to interest expense over the original term of the Short-Term Notes up though November 2017. For the year ended December 31, 2017, discount amortization charged to interest expense related to the issuance costs was $1,748 through the November 30, 2017 amendment date as discussed further below. On November 30, 2017, the Short-Term Notes were amended to extend the maturity date from February 18, 2018 to July 31, 2018 and to increase warrant coverage to 189,750 common stock purchase warrants (as amended, the “Original Warrants”). The Original Warrants had a term of 5 years and an exercise price of $1.80 and would have been immediately exercisable upon maturity of the Short-Term Notes prior to the November 30, 2017 amendment. The November 30, 2017 amendment resulted in a substantial modification to the Short-Term Notes and was accounted for under the provisions of extinguishment accounting. A loss on note extinguishments in the accompanying statements of operations for the year ended December 31, 2017 was recorded in the amount of $144,577, which represented the difference between the face value of the Short-Term Notes over the combined carrying values of the Short-Term Notes and warrants on the date of the amendment. The fair value increase of the Short-Term Notes and the warrants as amended over its adjusted carrying value at the time of the amendment was $117,280 which was recorded as additional paid-in capital. Prior to the November 30, 2017 amendment, the holders were to receive 126,500 common stock purchase warrants upon maturity. A portion of the proceeds from the Short-Term Notes upon issuance was allocated to the original warrants based on their relative fair value to the underlying Short-Term Notes in the amount of $61,496 and was recorded in additional paid-in capital in the accompanying consolidated balance sheets and was discounted from the Short-Term Notes and was being amortized to interest expense ratably over the term of the Short-Term Notes which amounted to $35,479 during the year ended December 31, 2017. The fair value of the warrants was based on the Black-Scholes method with the following assumptions: a risk-free interest rate of 2.1 percent; expected volatility of 47.8 percent; expected life of 5.7 years; and expected dividend yield of 0 percent. The underlying stock price used in the analysis was on a non-marketable basis and was according to the market approach, considering both the traded price and forward multiples from guideline public companies, using allocation and marketability-discount methodologies. The Short-Term Notes were subsequently amended and restated on March 12, 2018 (the “Amended and Restated Short-Term Notes”). The Amended and Restated Short-Term Notes became convertible promissory notes that had interest assessed at a fixed rate of 8% per annum and would have required the Company to repay the principal and accrued and unpaid interest thereon on the maturity date of July 31, 2018 (the “Short-Term Note Maturity Date”). Pursuant to the terms of each Amended and Restated Short-Term Note and a consent signed by the Company and each holder, the Original Warrants under the Short-Term Notes were modified whereby each subscriber received a replacement warrant (the “Replacement Warrants”) upon the issuance of the Amended and Restated Short-Term Note, in lieu of the Original Warrant. In addition, each holder was issued an additional warrant (the “Additional Warrants”). Replacement Warrants Each Replacement Warrant issued on March 12, 2018 granted the holder the option to purchase up to the number of shares of capital stock of the Company equal to the New Round Stock issued or issuable upon the conversion of the Amended and Restated Short-Term Note held by such holder at a per share exercise price equal to either (i) the actual per share price of New Round Stock if the Amended and Restated Short-Term Notes converted in connection with a Short-Term Note Qualified Financing or (ii) the price at which the Amended and Restated Short-Term Notes converted in connection with a change of control transaction. The Replacement Warrants were exercisable commencing on the Conversion Date and would have expired on November 21, 2021. The exercise price and number of the shares issuable upon exercising the Replacement Warrants were subject to adjustment in the event of any stock dividends and splits, reverse stock split, recapitalization, reorganization or similar transaction, as described therein. The Replacement Warrants were deemed to be free-standing instruments and were accounted for as a liability given the variable number of shares issuable in connection with a possible change of control conversion event. The Company recorded an initial liability of $137,722 upon issuance with an offset to extinguishment loss described further below. The fair value changes of the warrant liability associated with the Amended and Restated Short-Term Notes were recorded at each reporting date in the consolidated statements of operations which amounted to an expense of $10,330 for the nine month transition period ended September 30, 2018. A Monte Carlo simulation model was used to estimate the aggregate fair value of the Replacement Warrants immediately prior to the July 2, 2018 Short-Term Note Conversion Agreement amendment. Input assumptions used were as follows: a risk-free interest rate of 2.65 percent; expected volatility of 50 percent; expected life of 3.39 years; and expected dividend yield of 0 percent. The underlying stock price used in the analysis was on a non-marketable basis and was according to the market approach, considering both the traded price and forward multiples from guideline public companies, using allocation and marketability-discount methodologies. Additional Warrants Each Additional Warrant issued on March 12, 2018 granted the holder the option to purchase up to the number of shares of capital stock of the Company equal to the product obtained by multiplying (i) the outstanding principal amount of the Amended and Restated Short-Term Note held by such holder and (ii) 0.75; at a per share exercise price of $1.80. The Additional Warrants were exercisable commencing on the Conversion Date and would have expired on November 21, 2021. The exercise price and number of the shares issuable upon exercising the Additional Warrants were subject to adjustment in the event of any stock dividends and splits, reverse stock split, recapitalization, reorganization or similar transaction, as described therein. The Additional Warrants were deemed to be free-standing instruments and were accounted for as equity as there were no variable terms. 189,750 shares of common stock were issuable upon exercise of the Additional Warrants as of the March 12, 2018 amendment date with terms that largely paralleled the provisions of the Original Warrants except that the Additional Warrants were exercisable on the Conversion Date as opposed to the Short-Term Note Maturity Date and the expiration date was moved up to November 21, 2021 from July 31, 2023. The fair value differential between the Original Warrants and the Additional Warrants was a reduction of $22,624. The fair value change was recorded as a reduction to additional paid-in capital in the accompanying condensed balance sheets and was included as part of the extinguishment loss discussed further below. Premium Conversion Derivative Upon the March 2018 amendment, the Amended and Restated Short-Term Notes contained a 125% conversion premium in the event that a Short Term Note Qualified Financing occurred at a price under $2.25 per share. The Company determined that the redemption feature under the Short-Term Notes qualified as an embedded derivative and was reflected as a liability in the amount of $49,668 at the time of the March 12, 2018 amendment with a corresponding offset to extinguishment loss which is described further below. Subsequent to the amendment, the embedded derivative was accounted for separately on a fair market value basis. The Company recorded the fair value changes of the premium debt conversion derivative associated with the Short-Term Notes in the consolidated statements of operations for a benefit of $(49,668) for the nine month transition period ended September 30, 2018. Other The March 2018 amendment resulted in a substantial modification to the Short-Term Notes whereby additional conversion features and warrant coverage were added. The Company recorded the Short-Term Note amendment under the provisions of extinguishment accounting. A loss on note extinguishments in the accompanying consolidated statements of operations for the nine month transition period ended September 30, 2018 was recorded in the amount of $186,220, which represented the difference between the carrying value of the Short-Term Notes and Original Warrants over the combined fair values of the Short-Term Notes, premium conversion derivative, Replacement Warrant and Additional Warrants on the date of the amendment. The fair value decrease of the Short-Term Notes (inclusive of principal and interest, non-bifurcated embedded conversion feature and the Additional Warrants) relative to its adjusted carrying value at the time of the amendment was $1,170 which was recorded as a reduction to additional paid-in capital on the accompanying consolidated balance sheets. Unsecured Loans In May 17, 2018, the Company received cash proceeds of $168,000 from unsecured loans, represented by two promissory notes from existing stockholders of the Company. The loans are interest free and require that the Company repay the principal in full on the earlier to occur of (i) May 17, 2019 or (ii) the closing of an equity round of financing of the Company that raises more than $5 million in gross proceeds. The loans include customary events of default provisions. On March 20, 2018, the Company received cash proceeds from an unsecured loan, represented by a promissory note, for $115,000 from an existing stockholder. The loan is interest free and requires that the Company repay the principal in full on the earlier to occur of (i) March 20, 2019 or (ii) the closing of an equity round of financing of the Company that raises more than $3 million in gross proceeds. The loan includes customary events of default provisions.

Convertible Promissory Notes an

Convertible Promissory Notes and Warrant Agreements	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Convertible Promissory Notes and Warrant Agreements	NOTE 8 - Convertible Promissory Notes and Warrant Agreements As of As of 2016 convertible promissory notes, net of discounts $ — $ 1,543,652 2017 convertible promissory notes, net of discounts 1,306,776 504,465 Accrued interest 87,028 120,223 Total 1,393,804 2,168,340 2016 Convertible Promissory Notes From November 2016 to June 2017, the Company issued convertible promissory notes (the “Convertible Notes”) and common stock purchase warrants (the “Warrants”) in an aggregate principal amount of $1,625,120 and entered into subscription agreements with subscribers (the “2016 Private Placement”). Effective July 2, 2018, however, the Company entered into debt conversion agreements (the “2016 Note Conversion Agreements”) with each Convertible Note subscriber to (i) convert the Outstanding Balance under the Convertible Notes into shares of the Company’s common stock based on the Outstanding Balance divided by $1.80 per share (the “2016 Note Conversion Shares”); (ii) cancel and extinguish the Convertible Notes; and (iii) amend and restate the Warrants as defined below to make them immediately exercisable upon the conversion, at a per share exercise price equal to $1.80 per share. As consideration for the early conversion of the Convertible Notes, the Company issued each subscriber an additional new warrant (the “2016 Note Payment Warrants”), exercisable for up to the number of shares of common stock equal to the number of 2016 Note Conversion Shares received by such subscriber; at a per share exercise price of $1.80 per share. The 2016 Note Payment Warrants became exercisable commencing on July 2, 2018 and expire on November 21, 2021. Pursuant to the 2016 Note Conversion Agreements, $1,804,064 of the outstanding principal and interest of the 2016 Convertible Promissory Notes was converted into 1,002,258 shares of common stock and an additional 2,004,516 shares of common stock became issuable upon exercise of the Warrants and 2016 Note Payment Warrants. The conversion of the Convertible Notes was accounted for as an extinguishment. The difference in the carrying value of the Convertible Notes coupled with the fair value of the underlying Warrants upon conversion relative to the higher fair value of the underlying common stock and collective Warrants and new 2016 Note Payment Warrants issued was $979,480. The $979,480 differential total, inclusive of the unamortized discount remaining on the Convertible Notes of $11,143 as of July 2, 2018, was recorded as a loss on note extinguishments in the accompanying consolidated statement of operations during the nine month transition period ended September 30, 2018. The Warrants and 2016 Note Payment Warrants were deemed to be free-standing equity instruments upon execution of the 2016 Note Conversion Agreements. All of the warrant terms became fixed and the terms were identical. Due to the previously granted warrants now having fixed terms, the adjusted warrant liability value of $1,031,366 was reclassified to equity. The warrants associated with the Convertible Notes became immediately exercisable on July 2, 2018 and expire November 21, 2021. The Black-Scholes model was used to determine the July 2, 2018 fair value of the warrants associated with the Convertible Notes. Input assumptions used were as follows: a risk-free interest rate of 2.65 percent; expected volatility of 49.8% percent; expected life of 3.39 years; and expected dividend yield of 0 percent. The underlying stock price used in the analysis was on a non-marketable basis and was according to the market approach, considering both the traded price and forward multiples from guideline public companies, using allocation and marketability-discount methodologies. Activity Prior to the July 2, 2018 Cancellation, Extinguishment and Conversion of the Convertible Notes The Company amended the Convertible Notes in December 2016 and November 2017 and the Warrants in June 2017 and November 2017 to, among other things, change the terms of the underlying Warrants that include the removal of down-round pricing protection provisions as described more fully below. The Convertible Notes were unsecured. The Convertible Notes accrued interest at a fixed rate of 8 percent per annum and required the Company to repay the principal and accrued and unpaid interest thereon at the earlier of July 31, 2018 or the consummation of the next equity or equity-linked round of financing resulting in more than $3.0 million in gross proceeds (a “Qualified Financing”). If a Qualified Financing had occurred before July 31, 2018, the outstanding principal and accrued and unpaid interest on the Convertible Notes would have automatically converted into the securities issued by the Company in such financing based on the greater number of securities resulting from either the outstanding principal and accrued interest on the Convertible Notes divided by $1.80, or the outstanding principal and accrued interest on the Convertible Notes multiplied by 1.25, divided by the price paid per security in the Qualified Financing. If the Company failed to complete a Qualified Financing by July 31, 2018, the Convertible Notes would have been immediately due and payable on such date. If a change of control transaction or initial public offering occurred prior to a Qualified Financing, the Convertible Notes would have, at the election of the holders of a majority of the outstanding principal of the Convertible Notes, either been payable on demand as of the closing date of such transaction, or been convertible into shares of common stock immediately prior to such transaction at a price per share equal to the lesser of the per share value as determined by the Board as if in connection with the granting of stock-based compensation, or in a private sale to a third party in an arms-length transaction, or at the per share consideration to be paid in such transaction. Change of control means a merger or consolidation with another entity in which the Company’s stockholders do not own more than 50 percent of the outstanding voting power of the surviving entity or the disposition of all or substantially all of the assets of the Company. Prior to the June 2017 amendment, the Warrants granted holders the option to purchase either (i) if exercised after conversion of the Convertible Notes, the number of shares equal to the number of shares received by the holders upon the conversion of the Convertible Notes, or (ii) if exercised prior to conversion of the Convertible Notes, the number of shares of common stock equal to the outstanding principal and accrued interest on the Convertible Notes held by such warrant holder divided by $1.80. The Warrants were immediately exercisable on the date of issuance and would have expired on November 21, 2021. In June 2017, however, the Company amended the terms of the Warrants under the Convertible Notes to be exercisable only in the event of conversion of the outstanding principal and accrued interest on the related Convertible Notes. The amount of warrant shares to be issued became contingent and were based on the number of shares of common stock received by the holder of the Convertible Notes upon conversion of such holder’s Convertible Notes, and at an exercise price equal to the same price per share of the securities issued in the Qualified Financing. The Warrants would have expired on November 21, 2021 in the event of a Qualified Financing or would have expired unissued if the notes were not converted. Prior to the July 2018 Convertible Note extinguishment, the Warrants were deemed to be free-standing instruments and were accounted for as a liability given the variable number of shares issuable in connection with a possible change of control conversion event. For the December 31, 2017 liability valuation of the Warrants, a Monte Carlo simulation model was used to estimate the aggregate fair value. Input assumptions used were as follows: a risk-free interest rate of 2.08 percent; expected volatility of 50 percent; expected life of 3.89 years; and expected dividend yield of 0 percent. The underlying stock price used in the analysis was on a non-marketable basis and was according to the market approach, considering both the traded price and forward multiples from guideline public companies, using allocation and marketability-discount methodologies. The Convertible Note proceeds assigned to the Warrants were zero and $440,919 during the nine month transition period ended September 30, 2018 and for the year ended December 31, 2017, respectively, which represented their fair value at issuance, and were discounted from the Convertible Notes and reflected as a warrant liability. The discount was amortized to interest expense over the original term of the Convertible Notes using the straight-line method which approximated the effective interest method and was fully amortized by December 31, 2017; the amortization expense recorded was $759,004 during the year ended December 31, 2017. The Company also recorded the fair value changes of the warrant liability associated with the Convertible Notes in the consolidated statements of operations which amounted to a benefit of $(14,865) and an expense of $259,352 for the nine month transition period ended September 30, 2018 and for the year ended December 31, 2017, respectively. The November 2017 amendment resulted in a substantial modification to the original Convertible Notes whereby the maturity date was extended, and the terms associated with the Warrants were revised. The fair value of the underlying convertible notes was $97,223 lower than the carrying value of the Convertible Notes on the date of the modification. The $97,223 difference was recorded as a gain on note extinguishments in the accompanying statements of operations with an offsetting discount to the Convertible Notes. The discount was being amortized over the amended term of the Convertible Notes. The amortization recorded during the nine month transition period ended September 30, 2018 and the year ended December 31, 2017 was $70,324 and $15,756, respectively. At the time of their issuance, the Convertible Notes contained a 125% conversion premium in the event that a Qualified Financing occurs at a price under $2.25 per common share. The Company determined that the redemption feature under the Convertible Notes qualified as an embedded derivative and was separated from its debt host. The bifurcation of the embedded derivative from its debt host resulted in a discount to the Convertible Notes in the amount of zero and $213,961 during the nine month transition period ended September 30, 2018 and the year ended December 31, 2017, respectively. The discount was being amortized to interest expense over the original term of the Convertible Notes using the straight-line method which approximates the effective interest method and was fully amortized by December 31, 2017; the amortization expense recorded was $340,551 during the year ended December 31, 2017. The embedded derivative was accounted for separately on a fair market value basis. The Company recorded the fair value changes of the premium debt conversion derivative associated with the Convertible Notes in the consolidated statements of operations for a benefit of $(333,183) and $(18,428) for the nine month transition period ended September 30, 2018 and for the year ended December 31, 2017, respectively. In connection with the Convertible Notes, the Company incurred issuance costs in the amount of $151,915, which included (i) a placement agent cash fee, which was $113,610 for the Convertible Notes issued through June 19, 2017 (ii) the obligation to issue a warrant to the placement agent (the “placement agent warrant”) which would have had an exercise price of $2.00 per share of common stock with a total fair value of $4,855 on date of Convertible Note issuance, and (iii) legal expenses of $33,450. The placement agent warrant was issuable at the time the private placement transaction was fully subscribed. The placement agent warrant would have been immediately exercisable on the date of issuance and would have expired five years following the date of issuance. The Company recorded an issuance cost discount to the Convertible Notes in the amount of zero and $39,781 during the nine month transition period ended September 30, 2018 and the year ended December 31, 2017, respectively, and was fully amortized by December 31, 2017; the amortization expense recorded as interest was $74,264 during the year ended December 31, 2017. The balance of the issuance costs in the amount of $38,119 was attributed to the Warrants and was immediately recorded as interest expense upon issuance during the year ended December 31, 2017. 2017 Convertible Notes On October 4, 2017, the Company initially entered into a subscription agreement with certain investors (the “Subscribers”), pursuant to which the Company, in a private placement (the “Private Placement”), agreed to issue and sell to the Subscribers 8% convertible promissory notes (the “2017 Convertible Notes”) and warrants (the “New Warrants”) to purchase shares of the Company’s capital stock in the event of a conversion event. The number of shares and pricing per share of the New Warrants are based on the underlying conversion event and are exercisable for five years commencing on the triggering conversion event. The subscription agreement, the 2017 Convertible Notes and New Warrants were amended on December 14, 2017 to move up the maturity date of the 2017 Convertible Notes from October 4, 2022 to December 31, 2018, remove subordination provisions and simplify the conversion provision of the 2017 Convertible Notes in the event of a qualified financing as described more fully below, to modify the exercise price of the New Warrants and to increase the authorized subscription amount to $1,500,000. In May 2018, the Board approved an increase in the authorized subscription amount from $1,500,000 to $2,000,000 and extended the offering period from the five month anniversary of the initial closing to the eight month anniversary of the initial closing. The initial closing of the Private Placement was consummated on October 4, 2017, and the Company entered into additional subscription agreements and issued 2017 Convertible Notes in an aggregate principal amount of $1,540,000 to the Subscribers through June 2018 when the Private Placement expired. The 2017 Convertible Notes bear interest at a fixed rate of 8% per annum and require the Company to repay the principal and accrued and unpaid interest thereon on December 31, 2018 (the “2017 Convertible Notes Maturity Date”). If the Company consummates an equity round of financing resulting in more than $3 million in gross proceeds before December 31, 2018 (the “2017 Convertible Notes Qualified Financing”), the outstanding principal and accrued and unpaid interest on the 2017 Convertible Notes shall automatically convert into the securities issued by the Company in the 2017 Convertible Notes Qualified Financing equal to the outstanding principal and accrued interest on the 2017 Convertible Notes divided by 80% of the price per share of the securities issued by the Company in the 2017 Convertible Notes Qualified Financing. The New Warrants also become exercisable upon a 2017 Convertible Notes Qualified Financing for an amount of shares equal to the number of shares received by the holder in the 2017 Convertible Notes Qualified Financing at the same price per share of the securities issued in the 2017 Convertible Notes Qualified Financing. Prior to the December 2017 amendment, if the Company had raised more than $3,000,000 in an equity financing before October 4, 2022, the outstanding principal and accrued and unpaid interest on the 2017 Convertible Notes would have automatically converted into the securities issued by the Company in such financing based on the greater number of such securities resulting from either (i) the outstanding principal and accrued interest on the 2017 Convertible Notes divided by $2.25 or (ii) the outstanding principal and accrued interest on the 2017 Convertible Notes multiplied by 1.25, divided by the price paid per security in such financing. The New Warrants would have also become exercisable in conjunction with the 2017 Convertible Notes Qualified Financing. Lastly, if a change of control transaction occurs prior to the earlier of a 2017 Convertible Notes Qualified Financing or the 2017 Convertible Notes Maturity Date, the 2017 Convertible Notes would, at the election of the holders of a majority of the outstanding principal of the 2017 Convertible Notes, either become payable on demand as of the closing date of such transaction, or become convertible into shares of common stock immediately prior to such transaction at a price per share equal to the lesser of (i) the per share value of the shares of common stock as determined by the Board as if in connection with the granting of stock based compensation or in a private sale to a third party in an arms-length transaction or (ii) at the per share consideration to be paid in such transaction. Change of control means a merger or consolidation with another entity in which the Company’s stockholders do not own more than 50% of the outstanding voting power of the surviving entity or the disposition of all or substantially all of the Company’s assets. The New Warrants also become exercisable upon a change of control transaction for an amount of shares equal to the number of shares received by the holder upon conversion in connection with such transaction at the same price per share that the 2017 Convertible Notes converted in the change of control transaction. The December 2017 amendment resulted in a substantial modification to the original 2017 Convertible Notes. The Company recorded the 2017 Convertible Note amendment under the provisions of extinguishment accounting. The fair value of the underlying Convertible Notes was $294,615 higher than the carrying value of the Convertible Notes net of unamortized debt discount on the date of the modification. The $294,615 difference as well as legal costs associated with the amendment in the amount of $8,945 were recorded as a loss on convertible notes extinguishments totaling $303,560 in the accompanying statements of operations for the year ended December 31, 2017. After the modification, there remained a debt discount of $27,371 of which $19,510 and $1,286 was amortized during the nine month transition period ended September 30, 2018 and for the year ended December 31, 2017, respectively. The 2017 Convertible Notes contain a conversion discount in the event of a 2017 Convertible Notes Qualified Financing to equal the outstanding principal and accrued interest on the 2017 Convertible Notes divided by 80% of the price per share of the securities issued by the Company in the 2017 Convertible Notes Qualified Financing. The embedded feature qualified as an embedded derivative and was separated from its debt host. The bifurcation of the embedded derivative from its debt host resulted in a discount to the 2017 Convertible Notes in the amount of $168,384 and $128,525 for the convertible debt issued during the nine month transition period ended September 30, 2018 and the year ended December 31, 2017, respectively. The discount is being amortized to interest expense over the term of the 2017 Convertible Notes using the straight-line method which approximates the effective interest method. The amortization expense was $143,166 and $3,815 for the nine month transition period ended September 30, 2018 and for the year ended December 31, 2017, respectively. The embedded derivative is accounted for separately on a fair market value basis. The Company recorded the fair value changes of the premium debt conversion derivative associated with all of the 2017 Convertible Notes in the consolidated statements of operations which amounted to an expense of $11,020 and $466 for the nine month transition period ended September 30, 2018 and for the year ended December 31, 2017, respectively. The New Warrants were deemed to be free-standing instruments and were accounted for as a liability given the variable number of shares issuable in connection with a change of control conversion event. A Monte Carlo simulation model was used to estimate the aggregate fair value of the New Warrants. Input assumptions used were as follows: a risk-free interest rate of 2.94 percent and 2.22 percent as of September 30, 2018 and December 31, 2017, respectively; expected volatility of 50 percent as of September 30, 2018 and December 31, 2017; expected life of 5.21 years and 5.38 years as of September 30, 2018 and December 31, 2017, respectively; and expected dividend yield of 0 percent as of September 30, 2018 and December 31, 2017. The underlying stock price used in the analysis was on a non-marketable basis and was according to the market approach, considering both the traded price and forward multiples from guideline public companies, using allocation and marketability-discount methodologies. The 2017 Convertible Note proceeds assigned to the New Warrants were $442,151 and $336,571 during the nine month transition period ended September 30, 2018 and the year ended December 31, 2017, respectively, which represented their fair value at issuance and were discounted from the 2017 Convertible Notes and reflected as a warrant liability. The discount is being amortized to interest expense over the term of the 2017 Convertible Notes using the straight-line method which approximates the effective interest method. The amortization expense was $375,076 and $9,971 for the nine month transition period ended September 30, 2018 and for the year ended December 31, 2017, respectively. The Company also recorded the fair value changes of the warrant liability associated with all of the 2017 Convertible Notes in the consolidated statements of operations which amounted to an expense of $39,770 and a benefit of $(1,337) for the nine month transition period ended September 30, 2018 and for the year ended December 31, 2017, respectively. In connection with the 2017 Convertible Notes, the Company incurred issuance costs in the amount of $8,133 which consisted of legal costs and was recorded as an issuance cost discount to the 2017 Convertible Notes, of which $2,944 and $157 was amortized to interest expense during the nine month transition period ended September 30, 2018 and the year ended December 31, 2017, respectively. 2017 Convertible Note Subscription Agreement Pursuant to the subscription agreements entered into in connection with the Private Placement, the Company is entitled to receive notice in the event a holder elects to sell or receives a bona fide offer for any portion of the 2017 Convertible Notes or New Warrants, as applicable, and the right to purchase the 2017 Convertible Notes and associated New Warrants on the same terms as the proposed sale or bona fide offer, as applicable, as long as the Company exercises that right within 15 days of receiving written notice. The Company has granted the subscribers indemnification rights with respect to its representations, warranties, covenants and agreements under the respective subscription agreements.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	NOTE 9 - Stock-Based Compensation During the nine month transition period ended September 30, 2018 and for the year ended December 31, 2017, stock-based services expense related to the stock options, restricted stock awards and stock-based award liabilities was included in general and administrative and research and development costs as follows in the accompanying statements of operations: 2018 2017 General and administrative $ 480,653 $ 2,065 Research and development 5,467 74,729 Total stock-based services expense $ 486,120 $ 76,794 NeuroOne formally adopted an equity incentive plan (the “2016 Plan”) on October 27, 2016 which was subsequently adopted by the Company upon completion of the Acquisition. In addition, the Company adopted a 2017 Equity Incentive Plan (the “2017 Plan”) on April 17, 2017. The 2016 and 2017 Plans provide for the issuance of restricted shares and stock options to employees, directors, and consultants of the Company. The Company reserved 2,292,265 shares of common stock (as adjusted for the exchange ratio in connection with the Acquisition) for issuance under the 2016 and 2017 Plans on a combined basis. The Company began granting stock options and restricted stock awards in the second quarter of 2017. During the nine month transition period ended September 30, 2018 and for the year ended December 31, 2017, 2,500 and 365,716 stock options were granted to directors and consultants at a weighted average exercise price of $5.34 and $0.035 per share, respectively. The stock options granted during the nine month transition period ended September 30, 2018 and during the year ended December 31, 2017 had a weighted average grant date fair value of $2.48 and $0.014 per share, respectively, with the vesting period ranging from several weeks upon grant to two months from grant. The options expire ten years from the date of grant. In addition, the Company issued 215,453 shares of restricted common stock at a grant date fair value of $0.034 with performance vesting conditions from the 2016 Plan during the year ended December 31, 2017. There were no restricted common stock awards issued out of the 2016 Plan or 2017 Plan during the nine month transition period ended September 30, 2018. All performance vesting conditions for the restricted common stock were met and there were no unvested shares as of September 30, 2018 and December 31, 2017. Compensation expense associated with restricted common stock was zero and $7,220 for the nine month transition period ended September 30, 2018 and for the year ended December 31, 2017, respectively. The following table summarizes the Company’s stock option plan activity for the nine month transition period ended September 30, 2018 and for the year ended December 31, 2017 as follows: Weighted- Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Options Price Term (years) Value(1) Outstanding at December 31, 2016 — — — — Granted 365,716 $ 0.03 — — Exercised — — — — Forfeited/Cancelled — — — — Outstanding at December 31, 2017 365,716 $ 0.03 9.3 $ 908,920 Granted 2,500 $ 5.34 — — Exercised — — — — Forfeited/Cancelled — — — — Outstanding at September 30, 2018 368,216 $ 0.07 8.6 $ 820,862 Vested and exercisable at September 30, 2018 368,216 $ 0.07 8.6 $ 820,862 (1) The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying options and the estimated fair value of our common stock as of September 30, 2018 and December 31, 2017 of $2.30 and $2.52 per share, respectively. The weighted-average assumptions used in the Black-Scholes option-pricing model are as follows for the stock options granted during the nine month transition period ended September 30, 2018 and the year ended December 31, 2017: 2018 2017 Expected stock price volatility 49.8 % 47.8 % Expected life of options (years) 5.0 5.0 Expected dividend yield 0 % 0 % Risk free interest rate 2.8 % 1.9 % During the nine month transition period ended September 30, 2018, 2,500 stock options vested, and the weighted average grant date fair value per option was $2.48. During the year ended December 31, 2017, 365,716 stock options and 215,453 restricted stock awards vested. The weighted average grant date fair value per share of common stock issuable upon exercise of options and of restricted stock awards vesting during the year ended December 31, 2017 was $0.014 and $0.034, respectively. No stock options were forfeited during the nine month transition period ended September 30, 2018 or during the year ended December 31, 2017. As of September 30, 2018, 1,708,596 shares were available for future issuance on a combined basis under the 2016 and 2017 Plans. Other Stock-Based Awards Up to 250,000 shares of common stock were reserved in February 2018 as a result of a consulting agreement for investor relations services executed in February 2018. Under the agreement, 200,000 shares of common stock were awarded during the nine month transactional period ended September 30, 2018. The shares were awarded based on a performance vesting condition that was met in February 2018 and a time-based vesting condition that was met in both May 2018 and August 2018. The compensation expense related to the vested common shares was included in the total stock-based services expense referenced above which totaled $469,500. The expense was based on the fair value of the underlying common stock at the point of vesting which was $2.52 per share for 100,000 shares that vested in February 2018, $2.30 per share for the 50,000 shares that vested in May 2018, and $2.05 per share for the 50,000 shares that vested in August 2018. The underlying stock price used in the analysis was on a non-marketable basis and was according to the market approach, considering both the traded price and forward multiples from guideline public companies, using allocation and marketability-discount methodologies. The remaining 50,000 shares of the share commitment under the agreement vested in November 2018. Additionally, the Company recorded stock-based services expense related to unissued stock options associated with a second consulting agreement whereby the number of option shares and pricing will not be set until the occurrence of the award date which is defined as the earlier to occur of a public offering, qualified financing, or December 31, 2018 (as amended from the originally stated June 30, 2018 date). The number of option shares under the agreement is based on a $3,000 monthly compensation amount divided by the fair value of the underlying common stock on the award date. The exercise price will also be set at the fair value of the underlying common stock on the award date. The liability associated with the unissued options was based on an option share equivalent estimate that reflects the portion of the award where performance vesting conditions have been met as of September 30, 2018 and was based on the fair value of the Company’s common stock on September 30, 2018 as the award date has not occurred. The common stock fair value on September 30, 2018 was $2.30 per share and was determined based on a non-marketable basis and was according to the market approach, considering both the traded price and forward multiples from guideline public companies, using allocation and marketability-discount methodologies. The stock-based services expense associated with the unissued stock options was $11,153 during the nine month transition period ended September 30, 2018 and is classified in accrued expenses at September 30, 2018. The liability for the unissued stock options was based on the following weighted-average assumptions using the Black-Scholes option-pricing model: 2018 Expected stock price volatility 49.8 % Expected life of options (years) 5.0 Expected dividend yield 0 % Risk free interest rate 2.9 % Upon the issuance of all of the unissued options associated with the stock-based award liabilities, the estimated number of shares available for future issuance as of September 30, 2018 would be reduced from 1,708,596 to 1,698,161 shares as a result of the remaining stock options to be issued upon vesting under the second consulting agreement. The 250,000 shares of common stock issuable under the February 2018 consulting agreement are not eligible for issuance under either the 2016 Plan or 2017 Plan because the 2016 Plan and 2017 Plan limit plan participants to individuals.

Stockholders' Deficit

Stockholders' Deficit	9 Months Ended
	Sep. 30, 2018
Stockholders' Equity Note [Abstract]
Stockholders' Deficit	NOTE 10 - Stockholders’ Deficit Private Placement and Corresponding Issuance of Common Stock and Warrants From July 9, 2018 through September 28, 2018, the Company entered into subscription agreements (each, a “Purchase Agreement”) with certain accredited investors (the “Purchasers”), pursuant to which the Company, in a private placement (the “2018 Private Placement”), agreed to issue and sell to the Purchasers units (each, a “Unit”), each consisting of (i) 1 share (each, a “Share”) of the Company’s common stock and (ii) a warrant to purchase 1 share of common stock at an initial exercise price of $3.00 per share (the “2018 Warrants”). The initial closing of the 2018 Private Placement was consummated on July 9, 2018. As of September 30, 2018, the Company has issued and sold an aggregate of 445,200 Units to the Purchasers, for total gross proceeds to the Company of approximately $1,113,000 before deducting offering expenses. In connection with the 2018 Private Placement, the Company has agreed to issue and sell to accredited investors up to a maximum of 4,000,000 Units (the “Maximum Offering”) at a price of $2.50 per Unit for total gross proceeds to the Company of up to $10,000,000. If the 2018 Private Placement is over-subscribed, the Company may, in its discretion sell up to an additional 600,000 Units (the “Over-Allotment”) to cover such over subscriptions. If the Company issues the Maximum Offering amount, 4,000,000 shares of Common Stock (4,600,000 shares of Common Stock if the Over-Allotment is exercised) would be issuable upon exercise of the 2018 Warrants. The Company may conduct any number of additional closings so long as the final closing occurs on or before January 2, 2019. Under the Purchase Agreement, the Company has agreed to use the net proceeds from the 2018 Private Placement to pay the outstanding principal and accrued interest on its 2017 Convertible Notes if such notes do not convert prior to maturity, to pay the principal on its unsecured term loans, for research and development, clinical studies, legal fees and sales and marketing expenses, as well as working capital and general corporate purposes. The Company has granted the Purchasers indemnification rights with respect to its representations, warranties and agreements under the Purchase Agreement. The 2018 Warrants are exercisable beginning on the date of issuance and will expire on July 9, 2023, five years from the date of the first closing. The 2018 Warrants were accounted for as free standing equity instruments and classified as additional paid-in capital in the accompanying consolidated balance sheets based on their relative fair value to the underlying common shares issued. The fair value of the 2018 Warrants issued was $318,759 and was based on the Black-Scholes pricing model. Input assumptions used were as follows: a risk-free interest rate of 2.82 percent; expected volatility of 49.8 percent; expected life of 4.91 years; and expected dividend yield of 0 percent. The underlying stock price used in the analysis was on a non-marketable basis and was according to the market approach, considering both the traded price and forward multiples from guideline public companies, using allocation and marketability-discount methodologies. In connection with the 2018 Private Placement, the Company recorded issuance costs in the amount of $173,067 as of September 30, 2018. The issuance costs included commissions to the brokers equal to 10% of the gross proceeds from the sale of the Units that qualify for the commission and amounted to $83,800. In addition to the brokers’ commission, the issuance costs included the estimated value of the 5-year warrants to be issued to the brokers to purchase an amount of Common Stock equal to 10% of the total amount of qualifying Shares sold in the 2018 Private Placement at an exercise price of $3.45 per share upon the close of the 2018 Private Placement. A liability in the amount of $26,878 was recorded as of September 30, 2018 related to the broker warrants. Lastly, third party legal costs in the amount $62,389 comprised the balance of the issuance costs incurred as of September 30, 2018. In connection with the 2018 Private Placement, the Company entered into registration rights agreements with each of the Purchasers pursuant to which the Company has agreed to file a registration statement with the SEC covering the resale of the shares of common stock sold in the 2018 Private Placement and the shares of Common Stock issuable upon exercise of the 2018 Warrants. The Company has agreed to file such registration statement within 75 days of the final closing of the 2018 Private Placement. Each registration rights agreement includes customary indemnification rights in connection with the registration statement. Warrant Activity and Summary The following table summarizes warrant activity during the year ended December 31, 2017 and the nine month transition period ended September 30, 2018: Exercise Price Weighted Average Warrants Per Warrant Exercise Price Outstanding at January 1, 2017 — $ — $ — Issued 189,750 $ 1.80 $ 1.80 Exercised — $ — $ — Forfeited — $ — $ — Outstanding and exercisable at December 31, 2017 189,750 $ 1.80 $ 1.80 Issued 2,737,822 $1.80 - 3.00 $ 2.00 Exercised — $ — $ — Forfeited — $ — $ — Outstanding and exercisable at September 30, 2018 2,927,572 $1.80 - 3.00 $ 1.98 The following table summarizes information about warrants outstanding at September 30, 2018: Exercise Price Number Outstanding Weighted Average Remaining Contractual life (Years) Number Exercisable at September 30, 2018 $ 1.80 2,482,372 3.1 2,482,372 $ 3.00 445,200 4.8 445,200 Total 2,927,572 2,927,572 The July 2017 Acquisition Pursuant to the Acquisition of NeuroOne on July 20, 2017, the Company acquired 100% of NeuroOne shares in exchange for the issuance of Company shares and NeuroOne became the Company’s wholly-owned subsidiary. Also, at the closing, Mr. Samad (the majority owner of the Company prior to the Acquisition) tendered for cancellation 3,500,000 Company shares held by him as part of the conditions to closing resulting in a net exchange of 1,573,000 shares of common stock (see further details in Note 1 – Organization and Nature of Operations). At the time of Acquisition, the Company had authorized 100,000,000 shares of common stock with a par value of $0.001 and 10,000,000 shares of preferred stock with a par value of $0.001. Predecessor NeuroOne, Inc. Activity On October 20, 2016, prior to the Merger with the LLC, NeuroOne issued 5,131,514 shares of common stock (as adjusted for the exchange ratio in connection with the Acquisition) as founders’ shares to seven individuals. Three of those investors were officers of NeuroOne. NeuroOne recorded $9,050 of share subscription receivable for these stock issuances in 2016, which remained outstanding as of December 31, 2016. The shares were subscribed at value of $0.03 per share based on a valuation prepared by NeuroOne utilizing a weighted average market value of invested capital methodology. In June 2017, the purchase price owed by the seven individuals for the founders’ shares of NeuroOne under their respective subscription agreements totaling $9,050 was forgiven by NeuroOne prior to the Acquisition.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 11 - Income Taxes On December 22, 2017, the Tax Cuts and Jobs Act (the TCJA), which significantly modified U.S. corporate income tax law, was signed into law by President Trump. The TCJA contains significant changes to corporate income taxation, including, but not limited to, the reduction of the corporate income tax rate from a top marginal rate of 35% to a flat rate of 21%, limitation of the tax deduction for interest expense to 30% of earnings (except for certain small businesses), limitation of the deduction for net operating losses to 80% of current year taxable income and generally eliminating net operating loss carrybacks, allowing net operating losses to carryforward without expiration, one-time taxation of offshore earnings at reduced rates regardless of whether they are repatriated, elimination of U.S. tax on foreign earnings (subject to certain important exceptions), immediate deductions for certain new investments instead of deductions for depreciation expense over time, and modifying or repealing many business deductions and credits (including changes to the deductibility of research and experimental expenditures that will be effective in the future). Notwithstanding the reduction in the corporate income tax rate, the overall impact of the new federal tax law is uncertain, including to what extent various states will conform to the newly enacted federal tax law. The Company has recorded the adjustments in the consolidated financial statements in accordance with the TCJA and related guidance with a reduction of $420,000 to its net gross deferred tax assets in December 2017, the period in which the legislation was enacted. The reduction was fully offset by an equal reduction in the Company’s valuation allowance given the Company’s historical net losses, resulting in no net income tax expense being recorded. The effective tax rate for the Company for the nine month transition period ended September 30, 2018 and for the year ended December 31, 2017 was zero percent. A reconciliation of income tax computed at the statutory federal income tax rate to the provision (benefit) for income taxes included in the accompanying consolidated statements of operations for the Company is as follows: 2018 2017 Income tax benefit at federal statutory rate (21.0 )% (34.0 )% State income tax, net of federal benefit (7.7 ) (6.5 ) Warrant expense 9.4 10.6 Disqualified interest and other 1.0 0.9 Research credits (1.5 ) (1.2 ) U.S. tax reform — 8.3 Valuation allowance 19.8 21.9 Effective tax rate — % — % Significant components of the Company’s deferred tax assets and liabilities are summarized in the tables below as of September 30, 2018 and December 31, 2017: 2018 2017 Deferred tax assets: Federal and state operating loss carryforwards $ 1,837,375 $ 871,371 Acquired intangibles 10,116 5,433 Accruals 73,763 64,151 Convertible notes 28,863 81,904 Research and development credit carryforwards 140,553 63,197 Stock-based compensation 24,598 19,821 Total deferred tax assets 2,115,268 1,105,877 Valuation allowance (2,115,268 ) (1,105,877 ) Net deferred tax assets $ — $ — The deferred tax asset for the convertible notes and the valuation allowance at December 31, 2017 were misstated by $452,845 and have both been revised in the preceding table. The effects of this revision also impacted the effective tax rate reconciliation by increasing the warrant expense percent by 10.6%, decreasing the U.S. tax reform percent by 3.8% and decreasing the valuation allowance percent by 6.8% for the year ended December 31, 2017. These immaterial adjustments to the 2017 disclosures had no impact on our net loss or reported net loss per share for the year ended December 31, 2017. As of September 30, 2018 and December 31, 2017, the Company had gross deferred tax assets of approximately $2,115,000 and $1,106,000, respectively. Realization of the deferred assets is primarily dependent upon future taxable income, if any, the amount and timing of which are uncertain. The Company has had significant pre-tax losses since its inception. The Company has not yet generated revenues and faces significant challenges to becoming profitable. Accordingly, the net deferred tax assets have been fully offset by a valuation allowance of approximately $2,115,000 and $1,106,000 as of September 30, 2018 and December 31, 2017, respectively. U.S. net deferred tax assets will continue to require a valuation allowance until the Company can demonstrate their realizability through sustained profitability or another source of income. As of September 30, 2018 and December 31, 2017, the Company’s federal net operating loss carryforwards were approximately $6,393,000 and $3,032,000, respectively. The Company had federal research credit carryforwards as of September 30, 2018 and December 31, 2017 of approximately $83,000 and $36,000, respectively. The federal net operating loss incurred prior to January 1, 2018 and tax credit carryforwards will begin to expire in 2036 if not utilized. Federal net operating losses incurred after December 31, 2017 will not expire. As of September 30, 2018 and December 31, 2017, the Company had state net operating loss carryforwards of approximately $6,393,000 and $3,032,000, respectively. The Company had state research credit carryforwards of approximately $57,000 and $27,000 as of September 30, 2018 and December 31, 2017, respectively. The state net operating loss carryforwards will begin to expire in 2031, if not utilized, and the state research credit carryforwards will begin to expire in 2032 if not utilized. Utilization of the net operating loss carryforwards and credits may be subject to a substantial annual limitation due to the ownership change limitations provided by Section 382 of the Internal Revenue Code of 1986, as amended, and similar state provisions. Generally, in addition to certain entity reorganizations, the limitation applies when one or more “5-percent shareholders” increase their ownership, in the aggregate, by more than 50 percentage points over a 36-month time period testing period or beginning the day after the most recent ownership change, if shorter. The annual limitation may result in the expiration of net operating losses and credits before utilization. In accordance with ASC 740, Income Taxes In accordance with this guidance, the Company has adopted a policy under which, if required to be recognized in the future, interest related to the underpayment of income taxes will be classified as a component of interest expense and any related penalties will be classified in operating expenses in the statements of operations. The Company’s corporate returns are subject to examination for the 2016 and 2017 tax years for federal and subject to examination for the 2016 and 2017 tax years in one state jurisdiction.

Defined Contribution Plan

Defined Contribution Plan	9 Months Ended
	Sep. 30, 2018
Retirement Benefits [Abstract]
Defined Contribution Plan	NOTE 12 - Defined Contribution Plan The Company adopted a 401(k) defined contribution plan (the “401K Plan”) on January 1, 2017, which was amended and restated on March 1, 2018 (the “Restatement”), for all employees over age 21. Employees can defer up to 100% of their compensation through payroll withholdings into the 401K Plan subject to federal law limits. The Company began matching in the fourth quarter of 2017 on deferrals at 100% of deferrals up to 3% of one’s contributions and 50% on deferrals over 3%, but not exceeding 5% of one’s contributions up through the Restatement. The Company’s matching contributions to employee deferrals became discretionary after the Restatement. The Company may also make discretionary profit sharing contributions under the 401K Plan in the future, but it has not done so through September 30, 2018. Employee contributions and any employer matching contributions made to satisfy certain non-discrimination tests required by the Internal Revenue Code are 100% vested upon contribution. Discretionary employer matches to employee deferrals vest over a six year period beginning on the second anniversary of an employee’s date of hire. Discretionary profit sharing contributions vest over a five year period beginning on the first anniversary of an employee’s date of hire. The amount of matching contributions made during the nine month transition period ended September 30, 2018 and the year ended December 31, 2017 was $7,779 and $27,000, respectively.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2018
Subsequent Events [Abstract]
Subsequent Events	NOTE 13 - Subsequent Events 2018 Private Placement Between October 1, 2018 through November 30, 2018, the Company issued and sold an aggregate of 170,000 additional Units to the Purchasers, for total gross proceeds to the Company of approximately $425,000 before deducting offering expenses. The additional Units have identical terms to the 2018 Private Placement disclosed in Note 10 – Stockholders’ Deficit. Unsecured Loans In November 2018, the Company received cash gross proceeds from unsecured loans represented by two promissory notes in the amounts of $45,000 and $100,000 from stockholders who each owned over 5% of the Company’s common stock. The loans are interest free and require that we repay the principal in full on the earlier of the closing of an equity round of financing of the Company resulting in more than $5 million in gross proceeds or November 14, 2019. Advisory Board Stock Option Grants In November 2018 and December 2018 the Board of Directors approved for grant, to seven scientific advisory board members, a total of 175,000 stock options for the purchase of common stock. The options when issued will vest monthly over a three year period commencing January 1, 2019. Office Lease The Company leased a 5,196 square foot facility for use as its corporate headquarters location in Minnetonka, Minnesota effective December 1, 2018. The lease expires on October 31, 2019 and the monthly rent is $4,763.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Basis of Presentation and Change in Fiscal Year	Basis of Presentation and Change in Fiscal Year The accompanying consolidated financial statements have been prepared in accordance with accounting standards generally accepted in the United States of America, In September 2018, the Board of Directors of the Company, pursuant to the bylaws and based upon the recommendation of its Audit Committee, approved a change in the Company’s fiscal year end from December 31 to September 30. The Company’s fiscal year now begins on October 1 and ends on September 30 of each year, starting on October 1, 2018. The required transition period of January 1, 2018 to September 30, 2018 is included in the consolidated financial statements. For comparative purposes, the unaudited consolidated statements of operations and consolidated statements of cash flows for the nine months ended September 30, 2017 are also presented.
Management's Use of Estimates	Management’s Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and 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 expenses during the reporting period. Actual results could differ from those estimates.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to a concentration of credit risk consist of cash. The Company’s cash is held by one financial institution in the United States. Amounts on deposit may at times exceed federally insured limits. Management believes that the financial institution is financially sound, and accordingly, minimal credit risk exists with respect to the financial institution. As of September 30, 2018, the Company did not have any deposits in excess of federally insured amounts.
Common Stock Valuation	Common Stock Valuation Due to the limited market liquidity for the Company’s common stock, the Company utilized methodologies in accordance with the framework of the American Institute of Certified Public Accountants’ Technical Practice Aid, Valuation of Privately-Held Company Equity Securities Issued as Compensation (the “Practice Aid”), to estimate the fair value of its common stock. The valuation methodology includes estimates and assumptions that require the Company’s judgment. These estimates and assumptions include a number of objective and subjective factors, including external market conditions affecting the biotechnology industry sector, and the likelihood of achieving a liquidity event, such as an offering or sale. Significant changes to the key assumptions used in the valuations may result in different fair values of common stock at each valuation date. Following is a summary of underlying assumptions used: Prior to the Acquisition Prior to the Acquisition on July 20, 2017, NeuroOne was a private company with no active public market for its common stock. Therefore, at the time, NeuroOne determined the fair value of its common stock using a contemporaneous valuation performed in accordance with the Practice Aid. Within this contemporaneous valuation performed by NeuroOne included the following significant factors: ● recent securities transactions; ● stage of development and business strategy; ● the likelihood of a liquidity event such as an initial public offering, a merger or the sale of our company; ● financial condition and operating results, including our projected results; and ● financial condition and operating results of comparable publicly owned companies The fair value of NeuroOne’s common stock prior to the Acquisition was determined during a period when there was limited data with regard to value indication other than convertible notes issued between November 2016 and June 2017. At the time, such convertible notes contained a $1.80 conversion cap, which was treated as an estimated price of preferred stock into which the notes would convert. A transaction backsolve was performed that equated the $1.5 million investment in the convertible notes with the resulting equity allocation to the hypothetical converted shares and warrants expected to be issued upon conversion. The resulting equity value was then used to infer the value of common stock within the same option-pricing framework. This scenario implicitly assumed 100% likelihood of a stock financing. In order to account for the possibility of dissolution, the transaction backsolve was used along with a dissolution scenario within a hybrid Probability Weighted Expected Return Method (“PWERM”). The scenarios were weighted 50/50, and a Discount For Lack of Marketability (“DLOM”) applied, to determine the valuation conclusion. Following the Acquisition For valuations following the Acquisition, including the valuation of common stock on December 31, 2017, the Company estimated our enterprise value on a continuing operations basis, using the market approach, with certain adjustments relating to the thinly traded status of the Company. The traded price of the Company was deemed not to be an entirely reliable indication of fair market value given the lack of trading liquidity. Therefore, in addition to applying partial weighting to the traded price, the Company relied on forward revenue multiples from guideline public companies (“GPC”) for calendar year 2019 and 2020. The resulting equity value from the GPC method was allocated to common stock using the option pricing method, and a DLOM was applied. Based on the above methodology and weightings, the Company derived a valuation conclusion of $2.30 and $2.52 per share as of September 30, 2018 and December 31, 2017, respectively. The significant factors contributing to the increase in the fair value the Company’s common stock following the Acquisition included the following: ● The successful completion of the reverse merger; ● Access to new capital as a public company; ● Improved revenue projections; ● Improved general economic conditions; ● Additional issuance of convertible notes; and ● Important developments relating to achievement of our business objectives The fair value the Company’s common stock is used as an input into the fair value determination of the warrants, stock option or other equity awards that the Company has issued or are outstanding liabilities at the reporting date.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company’s accounting for fair value measurements of assets and liabilities that are recognized or disclosed at fair value in the financial statements on a recurring or nonrecurring basis adheres to the Financial Accounting Standards Board (FASB) fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows: ● Level 1 Inputs: Unadjusted quoted prices in active markets for identical assets or liabilities accessible to the Company at the measurement date. ● Level 2 Inputs: Other than quoted prices included in Level 1 inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the asset or liability. ● Level 3 Inputs: Unobservable inputs for the asset or liability used to measure fair value to the extent that observable inputs are not available, thereby allowing for situations in which there is little, if any, market activity for the asset or liability at measurement date. As of September 30, 2018 and December 31, 2017, the fair values of cash, accounts payable, accrued expenses and the unsecured loans approximated their carrying values because of the short-term nature of these assets or liabilities. The estimated fair value of the short-term and convertible promissory notes of the Company was based on amortized cost which was deemed to approximate fair value. The fair value of the warrant liability and the premium conversion derivatives associated with the convertible promissory notes of the Company were based on both the estimated fair value of our common stock of $2.30 and $2.52 as of September 30, 2018 and December 31, 2017, respectively, and cash flow models discounted at current implied market rates evidenced in recent arms-length transactions representing expected returns by market participants for similar instruments and are based on Level 3 inputs. There were no transfers between fair value hierarchy levels during the nine month transition period ended September 30, 2018 or for the year ended December 31, 2017. The fair value of financial instruments measured on a recurring basis is as follows: As of September 30, 2018 Description Total Level 1 Level 2 Level 3 Liabilities: Warrant liability $ 817,155 $ — $ — $ 817,155 Premium conversion derivatives 308,395 — — 308,395 Total liabilities at fair value $ 1,125,550 $ — $ — $ 1,125,550 As of December 31, 2017 Description Total Level 1 Level 2 Level 3 Liabilities: Warrant liability $ 1,381,465 $ — $ — $ 1,381,465 Premium conversion derivatives 462,174 — — 462,174 Total liabilities at fair value $ 1,843,639 $ — $ — $ 1,843,639 The following table provides a roll-forward of the warrant liability and premium debt conversion derivatives measured at fair value on a recurring basis using unobservable level 3 inputs for the nine month transition period ended September 30, 2018 and for the year ended December 31, 2017: 2018 2017 Warrant liability Balance as of beginning of period $ 1,381,465 $ 345,960 Value assigned to warrants in connection with convertible promissory and short-term notes 579,873 777,490 Reclassification to equity (1,179,418 ) — Change in fair value of warrant liability 35,235 258,015 Balance as of end of period $ 817,155 $ 1,381,465 2018 2017 Premium debt conversion derivatives Balance as of beginning of period $ 462,174 $ 137,650 Value assigned to the underlying derivatives in connection with convertible promissory and short-term notes 218,052 342,486 Change in fair value of premium debt conversion derivatives (371,831 ) (17,962 ) Balance as of end of period $ 308,395 $ 462,174
Intellectual Property	Intellectual Property The Company has entered into two licensing agreements with major research institutions, which allows for access to certain patented technology and know-how. Payments under those agreements are capitalized and amortized to general and administrative expense over the expected useful life of the acquired technology.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company evaluates its long-lived assets, which consists entirely of licensed intellectual property for impairment whenever events or changes in circumstances indicate that the carrying value of these assets may not be recoverable. The Company assesses the recoverability of long-lived assets by determining whether or not the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the asset is considered to be impaired, the amount of any impairment is measured as the difference between the carrying value and the fair value of the impaired asset. Through September 30, 2018, no milestones triggering possible impairment of the Company’s long-lived assets have occurred.
Debt Issuance Costs	Debt Issuance Costs Debt issuance costs are recorded as a reduction of the convertible promissory notes and short-term notes when applicable. Amortization of debt issuance costs is calculated using the straight-line method over the term of the convertible promissory notes, which approximates the effective interest method, and is recorded in interest expense in the accompanying consolidated statements of operations.
Research and Development Costs	Research and Development Costs Research and development costs are charged to expense as incurred. Research and development expenses may comprise of costs incurred in performing research and development activities, including clinical trial costs, manufacturing costs for both clinical and pre-clinical materials as well as other contracted services, license fees, and other external costs. Nonrefundable advance payments for goods and services that will be used in future research and development activities are expensed when the activity is performed or when the goods have been received, rather than when payment is made, in accordance with ASC 730, Research and Development
Warrant Liability	Warrant Liability The Company issued warrants to purchase equity securities in connection with the issuance of convertible promissory notes (See Note 7– Short-Term Promissory Notes and Unsecured Loans and Note 8 – Convertible Promissory Notes and Warrant Agreements). The Company accounts for these warrants as a liability at fair value when the number of shares is not fixed and determinable in cases where warrant pricing protections in future equity financings are not available to other common stockholders. Additionally, issuance costs associated with the warrant liability are expensed as incurred and reflected as interest expense in the accompanying consolidated statements of operations. The Company adjusts the liability for changes in fair value until the earlier of the exercise or expiration of the warrants for any period when pricing protections in future equity financings remain in place, or until such time, if any, as the number of shares to be exercised becomes fixed, at which point the warrants will be classified in stockholders’ (deficit) equity provided that there are sufficient authorized and unissued shares of common stock to settle the warrants and redeem any other contracts that may require settlement in shares of common stock. Any future change in fair value of the warrant liability, when outstanding, is recognized in the consolidated statements of operations.
Premium Debt Conversion Derivatives	Premium Debt Conversion Derivatives The Company evaluates all conversion and redemption features contained in a debt instrument to determine if there are any embedded derivatives that require separation from the host debt instrument. An embedded derivative that requires separation is bifurcated from its host debt instrument and a corresponding discount to the host debt instrument is recorded. The discount is amortized and recorded to interest expense over the term of the host debt instrument using the straight-line method which approximates the effective interest method. The separated embedded derivatives are accounted for separately on a fair value basis. The Company records the fair value changes of separated embedded derivatives at each reporting period in the consolidated statements of operations (See Note 7– Short-Term Promissory Notes and Unsecured Loans and Note 8 – Convertible Promissory Notes and Warrant Agreements). The Company determined that the redemption features under the convertible promissory notes qualified as embedded derivatives and therefore separated from the debt host with regard to the convertible promissory notes.
Income Taxes	Income Taxes For the Company, income taxes are accounted for under the asset and liability method. 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 base and operating loss and tax credit carryforwards. 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. Deferred tax assets are reduced by a valuation allowance if it is more likely than not that some portion of all of the deferred tax asset will not be realized. On December 22, 2017, the Tax Cuts and Jobs Act of 2017 was signed into law making significant changes to the U.S. tax code. Changes affecting the Company’s consolidated financial statements include, but are not limited to, a U.S federal corporate tax rate decrease from 35% to 21% effective for tax years beginning after December 31, 2017. The Company has adjusted the disclosure amounts related to deferred tax assets and the valuation allowance recorded to reflect the new federal corporate tax rates.
Net Loss Per Share	Net Loss Per Share For the Company, basic loss per share of common stock is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted earnings or loss per share of common stock is computed similarly to basic earnings or loss per share except the weighted average shares outstanding are increased to include additional shares from the assumed exercise of any common stock equivalents, if dilutive. The Company’s convertible promissory notes, warrants and stock options are considered common stock equivalents for this purpose. Diluted earnings is computed utilizing the treasury method for the warrants and stock options. Diluted earnings with respect to the convertible promissory notes utilizing the if-converted method was not applicable during the nine month transition period ended September 30, 2018 or for the year ended December 31, 2017 as no conditions required for conversion had occurred during these periods. No incremental common stock equivalents were included in calculating diluted loss per share because such inclusion would be anti-dilutive given the net loss reported for the nine month transition period ended September 30, 2018 and for the year ended December 31, 2017. The following potential common shares were not considered in the computation of diluted net loss per share as their effect would have been anti-dilutive for the nine month transition period ended September 30, 2018 and for the year ended December 31, 2017: 2018 2017 Warrants 2,927,572 (1) 189,750 (1) Stock options 368,216 365,716 (1) There are additional potential warrants to be included which will be known, if and when a qualified financing event greater than $3 million occurs in the future related to the 2017 Convertible Notes.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In May 2017, the FASB issued Accounting Standards Update (ASU) 2017-09, Compensation - Stock Compensation (Topic 718): Scope of Modification Accounting (ASU 2016-09) In July 2017, the FASB issued ASU No. 2017-11, Earnings Per Share, Distinguishing Liabilities from Equity and Derivatives and Hedging In June 2018, the FASB issued ASU 2018-07, Compensation - Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting , Revenue from Contracts with Customers . In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement (ASU 2018-13). ● Removals: the amount of and reasons for transfers between Level 1 and Level 2 of the fair value hierarchy; the policy for timing of transfers between levels; and the valuation processes for Level 3 fair value measurements. ● Modifications: for investments in certain entities that calculate net asset value, an entity is required to disclose the timing of liquidation of an investee’s assets and the date when restrictions from redemption might lapse only if the investee has communicated the timing to the entity or announced the timing publicly; and the amendments clarify that the measurement uncertainty disclosure is to communicate information about the uncertainty in measurement as of the reporting date. ● Additions: the changes in unrealized gains and losses for the period included in other comprehensive income for recurring Level 3 fair value measurements held at the end of the reporting period; and the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements. This guidance is effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. The amendments on changes in unrealized gains and losses, the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements, and the narrative description of measurement uncertainty should all be applied prospectively for only the most recent interim or annual period presented in the initial year of adoption. All other amendments should be applied retrospectively to all periods presented upon their effective date. Early adoption is permitted. An entity is permitted to early adopt any removed or modified disclosures upon issuance of ASU 2018-13 and delay adoption of the additional disclosures until their effective date.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Schedule of fair value of financial instruments measured on a recurring basis	As of September 30, 2018 Description Total Level 1 Level 2 Level 3 Liabilities: Warrant liability $ 817,155 $ — $ — $ 817,155 Premium conversion derivatives 308,395 — — 308,395 Total liabilities at fair value $ 1,125,550 $ — $ — $ 1,125,550 As of December 31, 2017 Description Total Level 1 Level 2 Level 3 Liabilities: Warrant liability $ 1,381,465 $ — $ — $ 1,381,465 Premium conversion derivatives 462,174 — — 462,174 Total liabilities at fair value $ 1,843,639 $ — $ — $ 1,843,639
Schedule of warrant liability and premium debt conversion derivatives measured at fair value on a recurring basis	2018 2017 Warrant liability Balance as of beginning of period $ 1,381,465 $ 345,960 Value assigned to warrants in connection with convertible promissory and short-term notes 579,873 777,490 Reclassification to equity (1,179,418 ) — Change in fair value of warrant liability 35,235 258,015 Balance as of end of period $ 817,155 $ 1,381,465 2018 2017 Premium debt conversion derivatives Balance as of beginning of period $ 462,174 $ 137,650 Value assigned to the underlying derivatives in connection with convertible promissory and short-term notes 218,052 342,486 Change in fair value of premium debt conversion derivatives (371,831 ) (17,962 ) Balance as of end of period $ 308,395 $ 462,174
Schedule of computation of diluted net loss per share	2018 2017 Warrants 2,927,572 (1) 189,750 (1) Stock options 368,216 365,716 (1) There are additional potential warrants to be included which will be known, if and when a qualified financing event greater than $3 million occurs in the future related to the 2017 Convertible Notes.

Intangibles (Tables)

Intangibles (Tables)	9 Months Ended
	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Useful Life Net Intangibles, December 31, 2016 12-13 years $ 180,890 License agreement amendment 53,115 Less: amortization (17,633 ) Net Intangibles, December 31, 2017 216,372 Less: amortization (16,291 ) Net Intangibles, September 30, 2018 $ 200,081

Accrued Expenses (Tables)

Accrued Expenses (Tables)	9 Months Ended
	Sep. 30, 2018
Payables and Accruals [Abstract]
Schedule of accrued expenses	2018 2017 Accrued license fees $ 65,000 $ 120,000 Legal costs 833,470 553,037 Accrued issuance costs 204,000 28,083 Accrued payroll 276,639 223,195 Advances — 50,000 Other 211,913 47,302 $ 1,591,022 $ 1,021,617

Short-Term Promissory Notes a_2

Short-Term Promissory Notes and Unsecured Loans (Tables)	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Schedule of short-term promissory notes, unsecured loans	As of As of Short-term promissory notes $ — $ 253,000 Unsecured loans $ 283,000 $ —

Convertible Promissory Notes _2

Convertible Promissory Notes and Warrant Agreements (Tables)	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Schedule of convertible promissory notes and warrant agreements	As of As of 2016 convertible promissory notes, net of discounts $ — $ 1,543,652 2017 convertible promissory notes, net of discounts 1,306,776 504,465 Accrued interest 87,028 120,223 Total 1,393,804 2,168,340

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2018
Offsetting Assets [Line Items]
Schedule of stock-based services expense	2018 2017 General and administrative $ 480,653 $ 2,065 Research and development 5,467 74,729 Total stock-based services expense $ 486,120 $ 76,794
Schedule of stock option plan activity	Weighted- Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Options Price Term (years) Value(1) Outstanding at December 31, 2016 — — — — Granted 365,716 $ 0.03 — — Exercised — — — — Forfeited/Cancelled — — — — Outstanding at December 31, 2017 365,716 $ 0.03 9.3 $ 908,920 Granted 2,500 $ 5.34 — — Exercised — — — — Forfeited/Cancelled — — — — Outstanding at September 30, 2018 368,216 $ 0.07 8.6 $ 820,862 Vested and exercisable at September 30, 2018 368,216 $ 0.07 8.6 $ 820,862 (1) The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying options and the estimated fair value of our common stock as of September 30, 2018 and December 31, 2017 of $2.30 and $2.52 per share, respectively.
Schedule of weighted-average assumptions used Black-Scholes option-pricing model	2018 2017 Expected stock price volatility 49.8 % 47.8 % Expected life of options (years) 5.0 5.0 Expected dividend yield 0 % 0 % Risk free interest rate 2.8 % 1.9 %
Stock options [Member]
Offsetting Assets [Line Items]
Schedule of weighted-average assumptions used Black-Scholes option-pricing model	2018 Expected stock price volatility 49.8 % Expected life of options (years) 5.0 Expected dividend yield 0 % Risk free interest rate 2.9 %

Stockholders' Deficit (Tables)

Stockholders' Deficit (Tables)	9 Months Ended
	Sep. 30, 2018
Stockholders' Equity Note [Abstract]
Summary of warrant activity	Exercise Price Weighted Average Warrants Per Warrant Exercise Price Outstanding at January 1, 2017 — $ — $ — Issued 189,750 $ 1.80 $ 1.80 Exercised — $ — $ — Forfeited — $ — $ — Outstanding and exercisable at December 31, 2017 189,750 $ 1.80 $ 1.80 Issued 2,737,822 $1.80 - 3.00 $ 2.00 Exercised — $ — $ — Forfeited — $ — $ — Outstanding and exercisable at September 30, 2018 2,927,572 $1.80 - 3.00 $ 1.98
Summary of information about warrants outstanding	Exercise Price Number Outstanding Weighted Average Remaining Contractual life (Years) Number Exercisable at September 30, 2018 $ 1.80 2,482,372 3.1 2,482,372 $ 3.00 445,200 4.8 445,200 Total 2,927,572 2,927,572

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Schedule of reconciliation of income tax computed at the statutory federal income tax rate	2018 2017 Income tax benefit at federal statutory rate (21.0 )% (34.0 )% State income tax, net of federal benefit (7.7 ) (6.5 ) Warrant expense 9.4 10.6 Disqualified interest and other 1.0 0.9 Research credits (1.5 ) (1.2 ) U.S. tax reform — 8.3 Valuation allowance 19.8 21.9 Effective tax rate — % — %
Schedule of deferred tax assets and liabilities	2018 2017 Deferred tax assets: Federal and state operating loss carryforwards $ 1,837,375 $ 871,371 Acquired intangibles 10,116 5,433 Accruals 73,763 64,151 Convertible notes 28,863 81,904 Research and development credit carryforwards 140,553 63,197 Stock-based compensation 24,598 19,821 Total deferred tax assets 2,115,268 1,105,877 Valuation allowance (2,115,268 ) (1,105,877 ) Net deferred tax assets $ — $ —

Organization and Nature of Op_2

Organization and Nature of Operations (Details)	1 Months Ended	9 Months Ended
	Jul. 20, 2017shares	Sep. 30, 2018	Feb. 28, 2018shares
Organization and Nature of Operations (Textual)
Common stock, ownership percentage	100.00%
Par value of company's common stock issued in lieu of exchange	0.10%
Aggregate shares issued of the then-outstanding NeuroOne shares	3,500,000
Reserve related future issuance of shares associated with the stock award			250,000
NeuroOne, Inc. [Member]
Organization and Nature of Operations (Textual)
Common stock, ownership percentage	100.00%
Conversation of stock, description		NeuroOne Medical Technologies Corporation, increased its authorized number of shares of common stock from 45,000,000 to 100,000,000, increased its authorized number of shares of preferred stock from 5,000,000 to 10,000,000 and reincorporated in Delaware.
Par value of company's common stock issued in lieu of exchange	0.01%
Common shares exchange ratio	17.0103706
Aggregate shares issued of the then-outstanding NeuroOne shares	6,291,994
Reserve related future issuance of shares associated with the stock award	992,265
Tendered for cancellation of shares	3,500,000

Going Concern (Details)

Going Concern (Details) - USD ($)	1 Months Ended	9 Months Ended		12 Months Ended
	Jul. 31, 2018	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Going Concern (Textual)
Accumulated deficit		$ 10,457,710		$ 5,324,796
Unsecured loan		283,000
Short-term promissory note		253,000
Convertible promissory note financing		1,625,120
Second convertible promissory note financing		1,540,000
Gross proceeds were raised out	$ 1,113,000	824,894
Maximum subscription amount	$ 10,000,000
2017 Convertible Notes [Member]
Going Concern (Textual)
Gross proceeds of equity qualified financing		$ 3,000,000

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Liabilities:
Warrant liability	$ 817,155	$ 1,381,465
Premium conversion derivatives	308,395	462,174
Total liabilities at fair value	1,125,550	1,843,639
Level 1 [Member]
Liabilities:
Warrant liability
Premium conversion derivatives
Total liabilities at fair value
Level 3 [Member]
Liabilities:
Warrant liability	817,155	1,381,465
Premium conversion derivatives	308,395	462,174
Total liabilities at fair value	1,125,550	1,843,639
Level 2 [Member]
Liabilities:
Warrant liability
Premium conversion derivatives
Total liabilities at fair value

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details 1) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Schedule of warrant liability [Abstract]
Change in fair value of warrant liability	$ 10,330
Warrant liability [Member]
Schedule of warrant liability [Abstract]
Balance as of beginning of period	1,381,465	$ 345,960
Value assigned to warrants in connection with convertible promissory and short-term notes	579,873	777,490
Reclassification to equity	(1,179,418)
Change in fair value of warrant liability	35,235	258,015
Balance as of end of period	$ 817,155	$ 1,381,465

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details 2) - Premium debt conversion derivatives [Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Schedule of Premium debt conversion derivative [Abstract]
Balance as of beginning of period	$ 462,174	$ 137,650
Value assigned to the underlying derivatives in connection with convertible promissory and short-term notes	218,052	342,486
Change in fair value of premium debt conversion derivatives	(371,831)	(17,962)
Balance as of end of period	$ 308,395	$ 462,174

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Details 3) - shares		9 Months Ended	12 Months Ended
		Sep. 30, 2018	Dec. 31, 2017
Stock options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive computation of diluted net loss per share		368,216	365,716
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive computation of diluted net loss per share	[1]	2,927,572	189,750
[1]	There are additional potential warrants to be included which will be known, if and when a qualified financing event greater than $3 million occurs in the future related to the 2017 Convertible Notes.

Summary of Significant Accoun_8

Summary of Significant Accounting Policies (Details Textual)	9 Months Ended	12 Months Ended
	Sep. 30, 2018USD ($)Agreements$ / shares	Dec. 31, 2017$ / shares
Summary of Significant Accounting Policies (Textual)
Estimated fair value of our common stock | $ / shares	$ 2.30	$ 2.52
Additional potential warrants | $	$ 3,000,000
Number of licencing agreements | Agreements	2
U.S. federal corporate tax rate	21.00%	34.00%
Convertible estimated price per share | $ / shares	$ 1.80
Investment on convertible notes | $	$ 15,000,000

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)	1 Months Ended		12 Months Ended
	Apr. 30, 2018	Oct. 27, 2016	Dec. 31, 2017	Sep. 30, 2018
Commitments and Contingencies (Textual)
Value of share issued as royalty upon the achievement of milestone			$ 23,415
Mayo Agreement [Member]
Commitments and Contingencies (Textual)
Expiry date		May 25, 2037
Value of share issued as royalty upon the achievement of milestone		$ 300
Milestone amount recorded for intellectual property		$ 91,709
Milestone payments paid			$ 91,709
Percentage of unpaid accrued interest		2.00%
Common stock shares issued			859,976
Additional amount of intangible assets			$ 23,115
WARF License Agreement [Member]
Commitments and Contingencies (Textual)
Milestone payments in connection with WARF License Agreement	$ 55,000	$ 110,000	55,000
Estimated fair value of intangible asset		$ 120,000
Cummulative financing triggers payment			3,000,000
Minimum royalties for the year 2019			50,000
Minimum royalties for the year 2020			100,000
Royalties per year beginning from 2021			$ 150,000
Expiry date			Dec. 31, 2030
Cost incurred maintaining licensed patents			$ 65,000
Additional cummulative financing triggers payment			$ 5,000,000
Milestone payments paid				$ 65,000
Percentage of unpaid accrued interest		1.00%

Intangibles (Details)

Intangibles (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Schedule of Intangible Assets [Abstract]
Net Intangibles, Beginning Balance	$ 216,372	$ 180,890
License agreement amendment		53,115
Less: amortization	(16,291)	(17,633)
Net Intangibles, Ending Balance	$ 200,081	$ 216,372
Maximum [Member]
Schedule of Intangible Assets [Abstract]
Net Intangibles, Useful Life	13 years
Minimum [Member]
Schedule of Intangible Assets [Abstract]
Net Intangibles, Useful Life	12 years

Intangibles (Details Textual)

Intangibles (Details Textual)	9 Months Ended
	Sep. 30, 2018
Intangibles (Textual)
Amortization expense, description	Approximately $21,000 per year for fiscal year 2019 through 2023 based upon the two current license agreements.

Accrued Expenses (Details)

Accrued Expenses (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Payables and Accruals [Abstract]
Accrued license fees	$ 65,000	$ 120,000
Legal costs	833,470	553,037
Accrued issuance costs	204,000	28,083
Accrued payroll	276,639	223,195
Advances		50,000
Other	211,913	47,302
Total accrued expenses	$ 1,591,022	$ 1,021,617

Short-Term Promissory Notes a_3

Short-Term Promissory Notes and Unsecured Loans (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Debt Disclosure [Abstract]
Short-term promissory notes		$ 253,000
Unsecured loans	$ 283,000

Short-Term Promissory Notes a_4

Short-Term Promissory Notes and Unsecured Loans (Details Textual) - USD ($)	Mar. 20, 2018	Mar. 12, 2018	Jul. 02, 2018	May 17, 2018	Nov. 30, 2017	Aug. 31, 2017	Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Short-Term Promissory Notes and Unsecured Loan (Textual)
Aggregate gross proceeds of short-term unsecured promissory notes									$ (3,030)	$ (3,030)
Initial warrant liability changes							$ 12,701			61,496
Fair value of warrants risk-free interest rate								2.65%
Fair value of warrants expected volatility								50.00%
Fair value of warrants expected life								3 years 4 months 20 days
Fair value of warrants expected dividend yield								0.00%
Short-term unsecured loan							283,000	$ 283,000
Fair value changes of warrant liability								10,330
Warrants expiration date		Nov. 21, 2021
Loss on short-term notes extinguishment								137,722
Other Liabilities
Gross proceeds upon equity qualified financing	$ 3,000,000			$ 5,000,000
Warrants exercisable, description		The holder the option to purchase up to the number of shares of capital stock of the Company equal to the product obtained by multiplying (i) the outstanding principal amount of the Amended and Restated Short-Term Note held by such holder and (ii) 0.75; at a per share exercise price of $1.80.
Adjustment to account for change in valuation		$ 22,624
Amortization charged to interest expense related to issuance costs								611,020	$ 943,427	1,242,031
Warrant liability							817,155	817,155		1,381,465
Unsecured Loan [Member]
Short-Term Promissory Notes and Unsecured Loan (Textual)
Short-term unsecured promissory notes maturity date	Mar. 20, 2019			May 17, 2019
Gross proceeds upon equity qualified financing	$ 115,000			$ 168,000
Activity Prior to the July 2, 2018 Cancellation, Extinguishment and Conversion of the Short-Term Notes [Member]
Short-Term Promissory Notes and Unsecured Loan (Textual)
Aggregate gross proceeds of short-term unsecured promissory notes						$ 253,000
Issuance costs discounted of short-term unsecured promissory notes						3,030
Short-term payment warrants					$ 61,496
Common stock purchase warrants					126,500
Fair value of warrants risk-free interest rate					2.10%
Fair value of warrants expected volatility					47.80%
Fair value of warrants expected life					5 years 8 months 12 days
Fair value of warrants expected dividend yield					0.00%
Loss on short-term notes extinguishment					$ 144,577
Convertible notes bear interest at fixed rate
Short-term notes conversion, description					The Short-Term Notes were amended to extend the maturity date from February 18, 2018 to July 31, 2018 and to increase warrant coverage to 189,750 common stock purchase warrants (as amended, the "Original Warrants"). The Original Warrants had a term of 5 years and an exercise price of $1.80 and would have been immediately exercisable upon maturity of the Short-Term Notes prior to the November 30, 2017 amendment.
Amortization charged to interest expense related to issuance costs								$ 1,748		$ 35,479
Issuance of additional warrants in connection with short term notes					$ 117,280
Short-Term Promissory Notes [Member]
Short-Term Promissory Notes and Unsecured Loan (Textual)
Aggregate gross proceeds of short-term unsecured promissory notes						$ 253,000
Short-term debt, description			(i) convert the outstanding principal and accrued and unpaid interest (the "Outstanding Balance") under the Short-Term Notes into shares of the Company's common stock based on the Outstanding Balance divided by $1.80 per share (the "Short-Term Note Conversion Shares"); (ii) cancel and extinguish the Short-Term Notes; and (iii) amend and restate the Replacement Warrants and Additional Warrants, as described more fully below, to make them immediately exercisable upon the conversion, at a per share exercise price equal to $1.80 per share. As consideration for the early conversion of the Short-Term Notes, the Company issued each subscriber a new warrant (the "Short-Term Note Payment Warrants"), exercisable for up to the number of shares of common stock equal to the number of Short-Term Note Conversion Shares received by such subscriber; at a per share exercise price of $1.80 per share.
Converted into shares of common stock								144,053
Shares of common stock issuable upon exercise								477,856
Short-term payment warrants								$ 148,787
Fair value of warrants risk-free interest rate								2.65%
Fair value of warrants expected volatility								49.80%
Fair value of warrants expected life								3 years 4 months 20 days
Fair value of warrants expected dividend yield								0.00%
Additional warrants allocated		$ 189,750
Warrants expiration date								Nov. 21, 2021
Loss on short-term notes extinguishment								$ 148,787
Convertible notes bear interest at fixed rate		8.00%
Outstanding principal							259,297	259,297
Warrant liability							148,053	148,053
Premium Conversion Derivative [Member]
Short-Term Promissory Notes and Unsecured Loan (Textual)
Value of premium conversion derivative								49,668
Fair value changes of warrant liability								$ (49,668)
Short-term notes conversion, description								The Amended and Restated Short-Term Notes contained a 125% conversion premium in the event that a Short Term Note Qualified Financing occurred at a price under $2.25 per share.
Other [Member]
Short-Term Promissory Notes and Unsecured Loan (Textual)
Loss on short-term notes extinguishment								$ 186,220
Adjustment to account for change in valuation							$ 1,170	$ 1,170

Convertible Promissory Notes _3

Convertible Promissory Notes and Warrant Agreements (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Short-term Debt [Line Items]
Accrued interest	$ 87,028	$ 120,223
Convertible promissory notes, net	1,393,804	2,168,340
2016 convertible promissory notes, net of discounts [Member]
Short-term Debt [Line Items]
Convertible promissory notes, net		1,543,652
2017 convertible promissory notes, net of discounts [Member]
Short-term Debt [Line Items]
Convertible promissory notes, net	$ 1,306,776	$ 504,465

Convertible Promissory Notes _4

Convertible Promissory Notes and Warrant Agreements (Details Textual) - USD ($)	Nov. 20, 2017	Oct. 04, 2017	Jul. 02, 2018	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Jun. 30, 2017
Convertible Promissory Notes and Warrant Agreements (Textual)
Fair value of warrants risk-free interest rate				2.65%
Fair value of warrants expected volatility				50.00%
Fair value of warrants expected life				3 years 4 months 20 days
Fair value of warrants expected dividend yield				0.00%
Amortization expense						$ 340,551
Loss on convertible notes extinguishment				$ (1,314,487)		(350,914)
Fair value changes of warrant liability				10,330
Bifurcation of premium conversion derivatives related to convertible promissory notes				168,384	$ 213,961	$ 342,486
Private placement agent [Member]
Convertible Promissory Notes and Warrant Agreements (Textual)
Cost of issuance				$ 173,067
New Warrants [Member]
Convertible Promissory Notes and Warrant Agreements (Textual)
Fair value of warrants risk-free interest rate				2.94%		2.22%
Fair value of warrants expected volatility				50.00%		50.00%
Fair value of warrants expected life				5 years 2 months 16 days		5 years 4 months 17 days
Fair value of warrants expected dividend yield				0.00%		0.00%
Convertible promissory note proceeds assigned to warrants				$ 442,151		$ 336,571
Amortization expense				375,076		9,971
Fair value changes of warrant liability				39,770		(1,337)
2017 Convertible Notes [Member]
Convertible Promissory Notes and Warrant Agreements (Textual)
Subscription agreement limit 2017 convertible notes						1,500,000
Loss on convertible notes extinguishment						303,560
Bifurcation of premium conversion derivatives related to convertible promissory notes				168,384		128,525
Fair value changes on premium debt conversion derivative				(333,183)		(18,428)
2017 Convertible Notes [Member] | Private placement agent [Member]
Convertible Promissory Notes and Warrant Agreements (Textual)
Amortization expense				143,166		3,815
Fair value changes on premium debt conversion derivative				11,020		466
2017 Convertible Notes [Member] | New Warrants [Member]
Convertible Promissory Notes and Warrant Agreements (Textual)
Amortization of discount to convertible notes				2,944		$ 157
Cost of issuance				$ 8,133
2016 Convertible Promissory Notes [Member]
Convertible Promissory Notes and Warrant Agreements (Textual)
Convertible notes bear interest at fixed rate				8.00%
Repay principal and accrued and unpaid interest earlier				Jul. 31, 2018
Gross proceeds of equity qualified financing				$ 3,000,000
Description of outstanding principal and accrued interest				If a Qualified Financing had occurred before July 31, 2018, the outstanding principal and accrued and unpaid interest on the Convertible Notes would have automatically converted into the securities issued by the Company in such financing based on the greater number of securities resulting from either the outstanding principal and accrued interest on the Convertible Notes divided by $1.80, or the outstanding principal and accrued interest on the Convertible Notes multiplied by 1.25, divided by the price paid per security in the Qualified Financing. If the Company failed to complete a Qualified Financing by July 31, 2018, the Convertible Notes would have been immediately due and payable on such date.
Description of maximum voting power of surviving entity				Change of control means a merger or consolidation with another entity in which the Company's stockholders do not own more than 50 percent of the outstanding voting power of the surviving entity or the disposition of all or substantially all of the assets of the Company.
Amount of convertible note held by warrant holder							$ 1.80
Warrants exercisable date of issuance and expire			Nov. 21, 2021
Fair value of warrants risk-free interest rate			2.65%			2.08%
Fair value of warrants expected volatility			49.80%			50.00%
Fair value of warrants expected life			3 years 4 months 20 days			3 years 10 months 21 days
Fair value of warrants expected dividend yield			0.00%			0.00%
Convertible promissory note proceeds assigned to warrants				$ 0		$ 440,919
Amortization expense						759,004
Convertible notes conversion premium				125.00%
Convertible notes conversion price per common share				$ 2.25
Amortization of discount to convertible notes				$ 0		213,961
Debt issuance cost discount				979,480
Loss on convertible notes extinguishment			$ 11,143
Fair value changes of warrant liability				(14,865)		259,352
Conversion agreements, description			(i) convert the Outstanding Balance under the Convertible Notes into shares of the Company's common stock based on the Outstanding Balance divided by $1.80 per share (the "2016 Note Conversion Shares"); (ii) cancel and extinguish the Convertible Notes; and (iii) amend and restate the Warrants as defined below to make them immediately exercisable upon the conversion, at a per share exercise price equal to $1.80 per share. As consideration for the early conversion of the Convertible Notes, the Company issued each subscriber an additional new warrant (the "2016 Note Payment Warrants"), exercisable for up to the number of shares of common stock equal to the number of 2016 Note Conversion Shares received by such subscriber; at a per share exercise price of $1.80 per share.
Outstanding principal				$ 1,804,064			$ 1,625,120
Convertible promissory notes converted into common stock				1,002,258
Shares of common stock issuable upon exercise of warrants				2,004,516
Note payment warrants issued				$ 979,480
Warrant liability value of reclassified to equity				1,031,366
2016 Convertible Promissory Notes [Member] | Private placement agent [Member]
Convertible Promissory Notes and Warrant Agreements (Textual)
Amortization expense						74,264
Amortization of discount to convertible notes				$ 0		39,781
Description of convertible notes issuance costs				In connection with the Convertible Notes, the Company incurred issuance costs in the amount of $151,915, which included (i) a placement agent cash fee, which was $113,610 for the Convertible Notes issued through June 19, 2017 (ii) the obligation to issue a warrant to the placement agent (the "placement agent warrant") which would have had an exercise price of $2.00 per share of common stock with a total fair value of $4,855 on date of Convertible Note issuance, and (iii) legal expenses of $33,450.
Warrant term				5 years
Issuance costs attributed to common stock purchase warrants						38,119
Subscription Agreement [Member] | 2017 Convertible Notes [Member]
Convertible Promissory Notes and Warrant Agreements (Textual)
Convertible notes bear interest at fixed rate		8.00%
Percentage of outstanding voting power		50.00%
Description of subscription agreement with certain investors		Pursuant to which the Company, in a private placement (the "Private Placement"), agreed to issue and sell to the Subscribers 8% convertible promissory notes (the "2017 Convertible Notes") and warrants (the "New Warrants") to purchase shares of the Company's capital stock in the event of a conversion event. The number of shares and pricing per share of the New Warrants are based on the underlying conversion event and are exercisable for five years commencing on the triggering conversion event. The subscription agreement, the 2017 Convertible Notes and New Warrants were amended on December 14, 2017 to move up the maturity date of the 2017 Convertible Notes from October 4, 2022 to December 31, 2018, remove subordination provisions and simplify the conversion provision of the 2017 Convertible Notes in the event of a qualified financing as described more fully below, to modify the exercise price of the New Warrants and to increase the authorized subscription amount to $1,500,000. In May 2018, the Board approved an increase in the authorized subscription amount from $1,500,000 to $2,000,000 and extended the offering period from the five month anniversary of the initial closing to the eight month anniversary of the initial closing. The initial closing of the Private Placement was consummated on October 4, 2017, and the Company entered into additional subscription agreements and issued 2017 Convertible Notes in an aggregate principal amount of $1,540,000 to the Subscribers through June 2018 when the Private Placement expired.
Description of convertible notes issuance costs		Prior to the December 2017 amendment, if the Company had raised more than $3,000,000 in an equity financing before October 4, 2022, the outstanding principal and accrued and unpaid interest on the 2017 Convertible Notes would have automatically converted into the securities issued by the Company in such financing based on the greater number of such securities resulting from either (i) the outstanding principal and accrued interest on the 2017 Convertible Notes divided by $2.25 or (ii) the outstanding principal and accrued interest on the 2017 Convertible Notes multiplied by 1.25, divided by the price paid per security in such financing. The New Warrants would have also become exercisable in conjunction with the 2017 Convertible Notes Qualified Financing.
Percentage of common stock purchase warrants		80.00%
November 2017 amendment [Member] | 2016 Convertible Promissory Notes [Member]
Convertible Promissory Notes and Warrant Agreements (Textual)
Amortization expense				$ 70,324		15,756
Amortization of discount to convertible notes	$ 97,223
Fair value change of the amended convertible notes carrying value at time of the amendment resulting in note discount	$ 97,223
2017 Convertible Note amendment [Member]
Convertible Promissory Notes and Warrant Agreements (Textual)
Convertible notes bear interest at fixed rate				8.00%
Description of subscription agreement with certain investors				The Company to repay the principal and accrued and unpaid interest thereon on December 31, 2018 (the "2017 Convertible Notes Maturity Date"). If the Company consummates an equity round of financing resulting in more than $3 million in gross proceeds before December 31, 2018 (the "2017 Convertible Notes Qualified Financing"), the outstanding principal and accrued and unpaid interest on the 2017 Convertible Notes shall automatically convert into the securities issued by the Company in the 2017 Convertible Notes Qualified Financing equal to the outstanding principal and accrued interest on the 2017 Convertible Notes divided by 80% of the price per share of the securities issued by the Company in the 2017 Convertible Notes Qualified Financing.
Amortization expense				$ 19,510		1,286
Amortization of discount to convertible notes						$ 27,371
Fair value change of the amended convertible notes carrying value at time of the amendment resulting in note discount				294,615
Loss on convertible notes extinguishment				$ 8,945

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Total stock-based services expense	$ 486,120	$ 76,794
General and administrative [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Total stock-based services expense	480,653	2,065
Research and development [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Total stock-based services expense	$ 5,467	$ 74,729

Stock-Based Compensation (Det_2

Stock-Based Compensation (Details 1) - Stock option plan [Member] - USD ($)		9 Months Ended	12 Months Ended
		Sep. 30, 2018	Dec. 31, 2017
Option Indexed to Issuer's Equity [Line Items]
Outstanding, Beginning		365,716
Number of Options, Granted		2,500	365,716
Number of Options, Exercised
Number of Options, Forfeited/Cancelled
Outstanding, Ending		368,216	365,716
Number of Options, Vested and exercisable		368,216
Weighted Average Exercise Price, Outstanding
Weighted Average Exercise Price, Granted		5.34	0.03
Weighted Average Exercise Price, Exercised
Weighted Average Exercise Price, Forfeited/Cancelled
Weighted Average Exercise Price, Outstanding		0.07
Weighted Average Exercise Price, Vested and exercisable		$ 0.07
Weighted-Average Remaining Contractual Term (years), Outstanding		8 years 7 months 6 days	9 years 3 months 19 days
Weighted-Average Remaining Contractual Term (years), Vested and exercisable		8 years 7 months 6 days
Aggregate Intrinsic Value, Outstanding	[1]	$ 908,920
Aggregate Intrinsic Value, Granted	[1]
Aggregate Intrinsic Value, Exercised	[1]
Aggregate Intrinsic Value, Forfeited/Cancelled	[1]
Aggregate Intrinsic Value, Outstanding	[1]	$ 820,862	$ 908,920
Aggregate Intrinsic Value, Vested and exercisable	[1]	$ 820,862
[1]	The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying options and the estimated fair value of our common stock as of September 30, 2018 and December 31, 2017 of $2.30 and $2.52 per share, respectively.

Stock-Based Compensation (Det_3

Stock-Based Compensation (Details 2)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Offsetting Assets [Line Items]
Expected stock price volatility	49.80%	47.80%
Expected life of options (years)	5 years	5 years
Expected dividend yield	0.00%	0.00%
Risk free interest rate	2.80%	1.90%
Equity Option [Member]
Offsetting Assets [Line Items]
Expected stock price volatility	49.80%
Expected life of options (years)	5 years
Expected dividend yield	0.00%
Risk free interest rate	2.90%

Stock-Based Compensation (Det_4

Stock-Based Compensation (Details Textual) - USD ($)	1 Months Ended		9 Months Ended		12 Months Ended
	May 31, 2018	Feb. 28, 2018	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Jun. 30, 2017
Stock-Based Compensation (Textual)
Reserved shares of common stock for issuance		250,000
Fair value of common stock price per share			$ 2.30		$ 2.52
Monthly compensation amount			$ 3,000
Grant date fair value				$ 0.034
Option expiry term				10 years
Vested shares	50,000	50,000	200,000
Vested per share	$ 2.05	$ 2.30	$ 2.30
Stock-based services expense			$ 469,500
2016 and 2017 Plans [Member] | Employees, directors, and consultants [Member]
Stock-Based Compensation (Textual)
Reserved shares of common stock for issuance			2,500		365,716
Stock options weighted average exercise price for shares of common stock granted			$ 5.34		$ 0.035
Grant date fair value			$ 0.035		$ 0.014
Compensation expense associated with restricted common stock					$ 7,220
Restricted stock [Member]
Stock-Based Compensation (Textual)
Reserved shares of common stock for issuance						215,453
Restricted stock [Member] | 2016 and 2017 Plans [Member]
Stock-Based Compensation (Textual)
Reserved shares of common stock for issuance			2,292,265
Vested shares			215,453	215,453
Vested per share			$ 0.034	$ 0.034
Stock options [Member]
Stock-Based Compensation (Textual)
Reserved shares of common stock for issuance						365,716
Stock award vesting and issued, description			The remaining 50,000 shares of the share commitment under the agreement vested in November 2018.
Stock options [Member] | 2016 and 2017 Plans [Member]
Stock-Based Compensation (Textual)
Vested shares				323,191
Vested per share				$ 0.014
Maximum [Member] | 2016 and 2017 Plans [Member]
Stock-Based Compensation (Textual)
Reserved shares of common stock for issuance			1,698,161
Minimum [Member] | 2016 and 2017 Plans [Member]
Stock-Based Compensation (Textual)
Reserved shares of common stock for issuance			1,708,596

Stockholders' Deficit (Details)

Stockholders' Deficit (Details) - Warrant [Member] - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Outstanding, Beginning	189,750
Issued	2,737,822	189,750
Exercised
Forfeited
Outstanding, Exercisable Ending	2,927,572	189,750
Exercise Price Per Warrant, Beginning	$ 1.80
Exercise Price Per Warrant, Issued Maximum	1.80	1.80
Exercise Price Per Warrant, Issued Minimum	3
Exercise Price Per Warrant, Exercised
Exercise Price Per Warrant, Forfeited		1.80
Exercise Price Per Warrant, Exercisable Ending
Weighted Average Exercise Price, Beginning	1.80
Weighted Average Exercise Price, Issued	2	1.80
Weighted Average Exercise Price, Exercised
Weighted Average Exercise Price, Forfeited
Weighted Average Exercise Price, Exercisable Ending	1.98	$ 1.80
Maximum [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Price Per Warrant, Exercisable Ending	1.80
Minimum [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Price Per Warrant, Exercisable Ending	$ 3

Stockholders' Deficit (Details

Stockholders' Deficit (Details 1) - Warrant [Member]	9 Months Ended
	Sep. 30, 2018$ / sharesshares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Outstanding, Number Exercisable	2,927,572
3.00 Exercise Price [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Price | $ / shares	$ 3
Outstanding, Number of Warrant Shares	445,200
Outstanding, Weighted Average Remaining Contractual life (Years)	4 years 9 months 18 days
Outstanding, Number Exercisable	445,200
1.80 Exercise Prices [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Price | $ / shares	$ 1.80
Outstanding, Number of Warrant Shares	2,482,372
Outstanding, Weighted Average Remaining Contractual life (Years)	3 years 1 month 6 days
Outstanding, Number Exercisable	2,482,372

Stockholders' Deficit (Detail_2

Stockholders' Deficit (Details Textual) - USD ($)	Oct. 20, 2016	Aug. 03, 2018	Jul. 20, 2017	Nov. 30, 2018	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Stockholders' Deficit (Textual)
Common stock authorized					100,000,000		100,000,000
Common stock, par value					$ 0.001		$ 0.001
Common stock, shares issued					9,656,505		7,864,994
Common stock, shares outstanding					9,656,505		7,864,994
Preferred stock, par value					$ 0.001		$ 0.001
Preferred stock, shares authorized					10,000,000		10,000,000
Purchase agreement, description				The Company issued and sold an aggregate of 170,000 additional Units to the Purchasers, for total gross proceeds to the Company of approximately $425,000 before deducting offering expenses.
Aggregrate sale of shares					445,200
Deducting offering expenses.					$ 1,113,000
Maximum offering, units		4,600,000
Risk free interest rate					2.80%	1.90%
Expected stock price volatility					49.80%	47.80%
Expected life of options (years)					5 years	5 years
Expected dividend yield					0.00%	0.00%
Liability					$ 4,614,611		$ 5,286,596
Legal costs					833,470		$ 553,037
Acquired percentage			100.00%
Aggregate shares issued of the then-outstanding NeuroOne shares			3,500,000
2018 Private Placement [Member]
Stockholders' Deficit (Textual)
Purchase agreement, description		(i) 1 share (each, a "Share") of the Company's common stock and (ii) a warrant to purchase 1 share of common stock at an initial exercise price of $3.00 per share (the "2018 Warrants").
Maximum offering, units		4,000,000
Offering price, per share		$ 2.50
Cost of issuance					173,067
Cash commission, percentage		10.00%
Exercise price, per share		$ 3.45
Common stock purchase price, per share		10.00%
Warrants exercisable, term		5 years
Liability					26,878
Legal costs					$ 62,389
Over-Allotment Option [Member]
Stockholders' Deficit (Textual)
Maximum offering, units		600,000
Common Stock [Member]
Stockholders' Deficit (Textual)
Maximum offering, units		4,000,000
Net exchanges of shares							859,976
Warrant [Member]
Stockholders' Deficit (Textual)
Warrants exercisable, term		5 years
NeuroOne, Inc. [Member]
Stockholders' Deficit (Textual)
Common stock, shares issued	5,131,514
Exercise price, per share	$ 0.03
Acquired percentage			100.00%
Aggregate shares issued of the then-outstanding NeuroOne shares			6,291,994
Net exchanges of shares			1,573,000
Subscription receivable	$ 9,050

Income Taxes (Details)

Income Taxes (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income tax benefit at federal statutory rate	(21.00%)	(34.00%)
State income tax, net of federal benefit	(7.70%)	(6.50%)
Warrant expense	9.40%	10.60%
Disqualified interest and other	1.00%	0.90%
Research credits	(1.50%)	(1.20%)
U.S. tax reform		8.30%
Valuation allowance	19.80%	21.90%
Effective tax rate

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Deferred tax assets:
Federal and state operating loss carryforwards	$ 871,371	$ 1,837,375
Acquired intangibles	10,116	5,433
Accruals	73,763	64,151
Convertible notes	28,863	81,904
Research and development credit carryforwards	140,553	63,197
Stock-based compensation	24,598	19,821
Total deferred tax assets	2,115,268	1,105,877
Valuation allowance	(2,115,268)	(1,105,877)
Net deferred tax assets

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($)	1 Months Ended	9 Months Ended	12 Months Ended
	Dec. 22, 2017	Sep. 30, 2018	Dec. 31, 2017
Income Taxes (Textual)
Effective tax rate
U.S. federal corporate tax rate		21.00%	34.00%
Corporate income tax rate, description	Corporate income taxation, including, but not limited to, the reduction of the corporate income tax rate from a top marginal rate of 35% to a flat rate of 21%, limitation of the tax deduction for interest expense to 30% of earnings (except for certain small businesses), limitation of the deduction for net operating losses to 80% of current year taxable income and generally eliminating net operating loss carrybacks, allowing net operating losses to carryforward without expiration, one-time taxation of offshore earnings at reduced rates regardless of whether they are repatriated, elimination of U.S. tax on foreign earnings (subject to certain important exceptions), immediate deductions for certain new investments instead of deductions for depreciation expense over time, and modifying or repealing many business deductions and credits (including changes to the deductibility of research and experimental expenditures that will be effective in the future). Notwithstanding the reduction in the corporate income tax rate, the overall impact of the new federal tax law is uncertain, including to what extent various states will conform to the newly enacted federal tax law.
Reduction in net gross deferred tax assets	$ 420,000
Gross deferred tax assets		$ 2,115,268	$ 1,105,877
Valuation allowance		2,115,268	1,105,877
Federal net operating loss carryforwards		6,393,000	3,032,000
Federal research credit carryforwads		83,000	36,000
State net operating loss carryforwards		6,393,000	3,032,000
State research credit carryforwards		$ 57,000	$ 27,000
Valuation allowance, description			The deferred tax asset for the convertible notes and the valuation allowance at December 31, 2017 were misstated by $452,845 and have both been revised in the preceding table. The effects of this revision also impacted the effective tax rate reconciliation by increasing the warrant expense percent by 10.6%, decreasing the U.S. tax reform percent by 3.8% and decreasing the valuation allowance percent by 6.8% for the year ended December 31, 2017.
Domestic Tax Authority [Member]
Income Taxes (Textual)
Operating loss carryforwards, expiration date		Dec. 31, 2036
Research credit carryforwards, expiration dat		Dec. 31, 2036
State and Local Jurisdiction [Member]
Income Taxes (Textual)
Operating loss carryforwards, expiration date		Dec. 31, 2031
Research credit carryforwards, expiration dat		Dec. 31, 2032

Defined Contribution Plan (Deta

Defined Contribution Plan (Details) - USD ($)	Mar. 01, 2018	Sep. 30, 2018	Dec. 31, 2017
Defined Contribution Plan (Textual)
Employees defer compensation, percentage	100.00%
Employee deferrals contributions, description	The Company began matching in the fourth quarter of 2017 on deferrals at 100% of deferrals up to 3% of one's contributions and 50% on deferrals over 3%, but not exceeding 5% of one's contributions up through the Restatement.
Employee contributions, vesting percentage	100.00%
Employee deferrals, vesting term	6 years
Contributions cost		$ 7,779	$ 27,000

Subsequent Events (Details)

Subsequent Events (Details)	1 Months Ended		2 Months Ended		9 Months Ended
	Dec. 31, 2018shares	Nov. 30, 2018USD ($)shares	Nov. 30, 2018	Nov. 14, 2018USD ($)	Sep. 30, 2018USD ($)ft²
Subsequent Events (Textual)
Unsecured loan					$ 283,000
Gross proceeds					5,000,000
Monthly rent					$ 4,763
Area of Land | ft²					5,196
Lease expires					Oct. 31, 2019
Subsequent Event [Member]
Subsequent Events (Textual)
Cash gross proceeds				$ 45,000
Unsecured loan				$ 100,000
Percentage vote of common stock		5.00%		5.00%
Stock options, granted | shares	175,000	175,000
Vesting period	3 years	3 years
Gross proceeds		$ 5,000,000		$ 5,000,000
Subsequent Event [Member] | Private Placement [Member]
Subsequent Events (Textual)
Purchase agreement, description			The Company issued and sold an aggregate of 170,000 additional Units to the Purchasers, for total gross proceeds to the Company of approximately $425,000 before deducting offering expenses.