CohBar (CWBR) S-4/A 10 Aug 23 Registration of securities issued in business combination transactions (amended) Financial data

Document And Entity Information

Document And Entity Information	3 Months Ended
	Mar. 31, 2023
Document Information Line Items
Entity Registrant Name	COHBAR, INC.
Document Type	S-4/A
Amendment Flag	true
Amendment Description	AMENDMENT NO. 1
Entity Central Index Key	0001522602
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Incorporation, State or Country Code	DE

Balance Sheets

Balance Sheets - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 5,392,390	$ 5,930,731	$ 4,992,145
Investments	8,688,947	9,806,591	21,253,866
Vendor receivable		27,500	173,499
Prepaid expenses and other current assets	237,300	453,681	527,380
Total current assets	14,318,637	16,218,503	26,946,890
Property and equipment, net	2,335	65,509	260,612
Intangible assets, net	17,776	18,083	19,309
Other assets	63,572	63,572	69,620
Total assets	14,402,320	16,365,667	27,296,431
Current liabilities:
Accounts payable	532,423	180,104	371,993
Accrued liabilities	49,513	327,868	196,020
Accrued payroll and other compensation	316,605	525,666	754,314
Note payable, net of debt discount and offering costs of $0 and $8,723 as of December 31, 2022 and December 31, 2021, respectively			366,277
Total liabilities	898,541	1,033,638	1,688,604
Commitments and contingencies
Stockholders’ equity:
Preferred stock value
Common stock value	2,907	2,907	2,878
Additional paid-in capital	112,575,993	112,238,392	110,339,011
Accumulated deficit	(99,075,121)	(96,909,270)	(84,734,062)
Total stockholders’ equity	13,503,779	15,332,029	25,607,827
Total liabilities and stockholders’ equity	$ 14,402,320	$ 16,365,667	$ 27,296,431

Balance Sheets (Parentheticals)

Balance Sheets (Parentheticals) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Net of debt discount and offering costs (in Dollars)		$ 0	$ 8,723
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000	5,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized	12,000,000	12,000,000	12,000,000
Common stock, shares issued	2,906,926	2,906,926	2,877,985
Common stock, shares outstanding	2,906,926	2,906,926	2,877,985

Statements of Operations (Unaud

Statements of Operations (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Revenues
Operating expenses:
Research and development	1,020,739	1,506,308	5,935,718	7,705,090
General and administrative	1,279,273	1,744,918	6,452,579	7,703,065
Total operating expenses	2,300,012	3,251,226	12,388,297	15,408,155
Operating loss	(2,300,012)	(3,251,226)	(12,388,297)	(15,408,155)
Other income (expense):
Interest income	134,161		223,291	5,578
Interest expense		(1,824)	(1,479)	(40,108)
Amortization of debt discount and offering costs		(8,723)	(8,723)	(33,091)
Total other income (expense)	134,161	(10,547)	213,089	(67,621)
Net loss	$ (2,165,851)	$ (3,261,773)	$ (12,175,208)	$ (15,475,776)
Basic and diluted net loss per share (in Dollars per share)	$ (0.75)	$ (1.13)	$ (4.2)	$ (6.97)
Weighted average common shares outstanding – basic and diluted (in Shares)	2,906,926	2,890,878	2,900,202	2,220,981

Statements of Operations (Una_2

Statements of Operations (Unaudited) (Parentheticals) - $ / shares	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Basic and diluted net loss per share	$ (0.75)	$ (1.13)	$ (4.20)	$ (6.97)
Weighted average common shares outstanding - basic and diluted	2,906,926	2,890,878	2,900,202	2,220,981

Statements of Changes in Stockh

Statements of Changes in Stockholders’ Equity (unaudited) - USD ($)	Previously Reported Common Stock	Previously Reported Additional Paid-in-Capital	Previously Reported Accumulated Deficit	Previously Reported	Common Stock	Additional Paid-in-Capital	Accumulated Deficit	Total
Balance at Dec. 31, 2020					$ 2,038	$ 87,743,403	$ (69,258,286)	$ 18,487,155
Balance (in Shares) at Dec. 31, 2020					2,037,250
Stock-based compensation						2,543,712		2,543,712
Issuance of common stock for ESPP plan					$ 1	16,813		16,814
Issuance of common stock for ESPP plan (in Shares)					589
Exercise of employee stock options					$ 42	1,240,448		1,240,490
Exercise of employee stock options (in Shares)					42,072
Exercise of warrants					$ 48	2,089,428		2,089,476
Exercise of warrants (in Shares)					48,367
Sale of common stock in ATM, net					$ 55	2,884,731		2,884,786
Sale of common stock in ATM, net (in Shares)					55,263
Sale of common stock in CMPO, net					$ 694	13,820,476		13,821,170
Sale of common stock in CMPO, net (in Shares)					694,444
Net loss							(15,475,776)	(15,475,776)
Balance at Dec. 31, 2021	$ 2,878	$ 110,339,011	$ (84,734,062)	$ 25,607,827	$ 2,878	110,339,011	(84,734,062)	25,607,827
Balance (in Shares) at Dec. 31, 2021	2,877,985				2,877,986
Stock-based compensation						456,423		456,423
Sale of common stock in ATM, net					$ 21	200,603		200,624
Sale of common stock in ATM, net (in Shares)					21,404
Net loss							(3,261,773)	(3,261,773)
Balance at Mar. 31, 2022					$ 2,899	110,996,037	(87,995,835)	23,003,101
Balance (in Shares) at Mar. 31, 2022					2,899,390
Balance at Dec. 31, 2021	$ 2,878	110,339,011	(84,734,062)	25,607,827	$ 2,878	110,339,011	(84,734,062)	25,607,827
Balance (in Shares) at Dec. 31, 2021	2,877,985				2,877,986
Stock-based compensation		1,663,911		1,663,911
Issuance of common stock for ESPP plan	$ 6	25,019		25,025
Issuance of common stock for ESPP plan (in Shares)	5,604
Payout for fractional shares retired as a result of reverse stock split 1:30		(68)		(68)
Payout for fractional shares retired as a result of reverse stock split 1:30 (in Shares)	(16)
Sale of common stock in ATM, net	$ 23	210,519		210,542
Sale of common stock in ATM, net (in Shares)	23,353
Net loss			(12,175,208)	(12,175,208)				(12,175,208)
Balance at Dec. 31, 2022	$ 2,907	$ 112,238,392	$ (96,909,270)	$ 15,332,029	$ 2,907	112,238,392	(96,909,270)	15,332,029
Balance (in Shares) at Dec. 31, 2022	2,906,926				2,906,926
Stock-based compensation						337,601		337,601
Net loss							(2,165,851)	(2,165,851)
Balance at Mar. 31, 2023					$ 2,907	$ 112,575,993	$ (99,075,121)	$ 13,503,779
Balance (in Shares) at Mar. 31, 2023					2,906,926

Statements of Changes in Stoc_2

Statements of Changes in Stockholders’ Equity (unaudited) (Parentheticals)	12 Months Ended
	Dec. 31, 2022
Previously Reported
Reverse stock split	1:30

Statements of Cash Flows (Unaud

Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net loss	$ (2,165,851)	$ (3,261,773)	$ (12,175,208)	$ (15,475,776)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	63,481	32,801	99,247	140,914
Gain on disposal of assets	(22,975)		(6,449)
Stock-based compensation	337,601	456,423	1,663,911	2,543,712
Amortization of debt discount		8,350	8,350	31,687
Amortization of debt issuance costs		373	373	1,405
Discount on investments	50,644	18,048	32,275	(1,600)
Changes in operating assets and liabilities:
Vendor receivable	27,500	173,499	145,999	(173,499)
Prepaid expenses and other current assets	216,381	151,999	73,699	(113,688)
Accounts payable	352,319	268,700	(191,889)	(355,606)
Accrued liabilities	(278,355)	(59,235)	131,848	(945,721)
Accrued payroll and other compensation	(209,061)	(307,994)	(228,648)	(99,021)
Net cash used in operating activities	(1,628,316)	(2,518,809)	(10,446,492)	(14,447,193)
Cash flows from investing activities:
Purchases of property and equipment				(6,397)
Net proceeds from the sale of property and equipment	22,975		103,531
Payment for security deposit		(6,976)	6,048	(2,217)
Patent costs				(2,359)
Purchases of investments	(8,773,000)	(21,983,000)	(56,650,000)	(43,601,000)
Proceeds from redemptions of investments	9,840,000	21,255,000	68,065,000	40,469,000
Net cash provided by (used in) investing activities	1,089,975	(734,976)	11,524,579	(3,142,973)
Cash flows from financing activities:
Proceeds from ESPP plan			25,025	16,814
Proceeds from public offering				15,000,000
Costs of public offering				(1,178,830)
Proceeds from the At-the-Market Offering, net		200,624	216,393	2,980,595
Costs of the At-the-Market Offering			(5,851)	(95,809)
Proceeds from exercise of warrants				2,089,476
Repayment of promissory notes		(375,000)	(375,000)	(365,000)
Proceeds from exercise of employee stock options				1,240,490
Reverse stock split fractional share payment			(68)
Net cash provided by (used in) financing activities		(174,376)	(139,501)	19,687,736
Net increase (decrease) in cash and cash equivalents	(538,341)	(3,428,161)	938,586	2,097,570
Cash and cash equivalents at beginning of period	5,930,731	4,992,145	4,992,145	2,894,575
Cash and cash equivalents at end of period	$ 5,392,390	1,563,984	5,930,731	4,992,145
Supplemental disclosure of cash flow information:
Cash paid for income taxes			1,332	1,332
Cash paid for interest		$ 114,411	$ 114,411	$ 89,908

Business Organization and Natur

Business Organization and Nature of Operations	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Business Organization and Nature of Operations [Abstract]
BUSINESS ORGANIZATION AND NATURE OF OPERATIONS	Note 1 — Business Organization and Nature of Operations CohBar, Inc. (“CohBar,” “its” or the “Company”) is a clinical stage biotechnology company. The Company’s primary historical activities have included utilizing its mitochondria focused technology platform to identify and develop novel peptide analogs, the research and development of its pipeline, securing intellectual property protection for its discoveries and assets, managing collaborations and clinical trials with contract research organizations (“CROs”) and raising capital to fund the Company’s operations. To date, the Company has not generated any revenues from operations and does not expect to generate any revenues in the near future. The Company has financed its operations primarily with proceeds from sales of its equity securities, private placements, the exercise of outstanding warrants and stock options and the issuance of debt instruments. The Company recently suspended IND -enabling -clinical -3 -enabling -clinical -enabling The Company has retained Ladenburg Thalmann & Co. Inc. as a financial advisor to assist the Company in exploring strategic alternatives. Potential strategic alternatives that may be explored or evaluated as part of this process include a merger, business combination, investment into the Company, asset sale or other strategic transaction. The board of directors of the Company has not set a timetable for the conclusion of this review, nor has it made any definitive decisions related to taking any further actions or potential strategic options at this time or at all. There can be no assurance that this process will result in any such transaction, and the Company does not intend to disclose additional details unless and until it has entered into a specific transaction. The unaudited interim condensed financial statements of the Company have been prepared in accordance with United States generally accepted accounting principles (“U.S. GAAP”) for interim financial information and the rules and regulations of the Securities and Exchange Commission (“SEC”). They do not include all information and footnotes required by U.S. GAAP for complete financial statements. Except as disclosed herein, there have been no material changes in the information disclosed in the notes to the financial statements for the year ended December 31, 2022, included in the Company’s Annual Report on Form 10 -K -K -K -K -month	Note 1 — Business Organization and Nature of Operations CohBar, Inc. (“CohBar,” “its” or the “Company”) is a clinical stage biotechnology company leveraging the power of the mitochondria and the peptides encoded in its genome to develop potential breakthrough therapeutics targeting chronic and age -related The Company’s primary historical activities have included utilizing its technology platform to identify and develop novel peptide analogs, the research and development of its pipeline, securing intellectual property protection for its discoveries and assets, managing collaborations and clinical trials with contract research organizations (“CROs”) and raising capital to fund the Company’s operations. To date, the Company has not generated any revenues from operations and does not expect to generate any revenues in the near future. The Company has financed its operations primarily with proceeds from sales of its equity securities, private placements, the exercise of outstanding warrants and stock options and the issuance of debt instruments. The Company has suspended IND -enabling -clinical -3 -enabling -clinical -enabling The Company has retained Ladenburg Thalmann & Co. Inc. as a financial advisor to assist the Company in exploring strategic alternatives. Potential strategic alternatives that may be explored or evaluated as part of this process include a merger, business combination, investment into the Company, asset sale or other strategic transaction. The board of directors of the Company has not set a timetable for the conclusion of this review, nor has it made any definitive decisions related to taking any further actions or potential strategic options at this time or at all. There can be no assurance that this process will result in any such transaction and the Company does not intend to disclose additional details unless and until it has entered into a specific transaction. In response to the COVID -19 -site

Liquidity and Management_s Plan

Liquidity and Management’s Plans	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Liquidity and Management’s Plan [Abstract]
LIQUIDITY AND MANAGEMENT’S PLANS	Note 2 — Liquidity and Management’s Plans As of March 31, 2023, the Company had a cash, cash equivalents and investments balance of $14.1 million and working capital and stockholders’ equity of $13.4 million and $13.5 million, respectively. During the three months ended March 31, 2023, the Company incurred a net loss of $2.2 million. Based on management’s current plans (see Note 1 — Business Organization and Nature of Operations), the Company believes that its funds available will be sufficient to fund the Company’s planned operating expenses and capital expenditure requirements for at least one year from the issuance of these financial statements.	Note 2 — Liquidity and Management’s Plans As of December 31, 2022, the Company had a cash, cash equivalents and investments balance of $15.7 million and working capital and stockholders’ equity of $15.2 million and $15.3 million, respectively. During the year ended December 31, 2022, the Company incurred a net loss of $12.2 million. As reflected in the financial statements, the Company had an accumulated deficit as of December 31, 2022 and 2021, as well as recurring losses and negative cash flows from operating activities from inception. These factors raised substantial doubt about the Company’s ability to continue as a going concern for at least one year from the issuance of these financial statements. However, based on managements’ plans, which include a planned decrease in research and development expenses due to the suspension of the IND enabling work for pre -clinical -3 additional capital whenever necessary, it may be forced to further decelerate or curtail its operations until such time as additional capital becomes available, which could have a material adverse effect on the Company and it financial statements. There can be no assurance that such a plan would be successful. There is no assurance that additional financing will be available when needed or that the Company will be able to obtain such financing on reasonable terms.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Note 3 — Summary of Significant Accounting Policies Basis of Presentation All amounts are presented in U.S. Dollars. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent liabilities at dates of the financial statements and the reported amounts of revenue and expenses during the periods. Actual results could differ from these estimates. The Company’s significant estimates and assumptions include the fair value of financial instruments, stock -based Concentrations of Credit Risk The Company maintains deposits in a financial institution which is insured by the Federal Deposit Insurance Corporation (“FDIC”). At various times, the Company has deposits in this financial institution in excess of the amount insured by the FDIC. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk. Investments Investments as of March 31, 2023 and December 31, 2022 consist of U.S. Treasury Bills, which are classified as held -to-maturity de minimus -term Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. As of March 31, 2023 and December 31, 2022, the Company invested $3.9 million in each of the periods in Treasury Bills that are considered cash equivalents due to their maturity date being less than three months from the date of purchase. Fair Value of Financial Instruments The Company measures the fair value of financial assets and liabilities based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The Company utilizes three levels of inputs that may be used to measure fair value: Level 1 — quoted prices in active markets for identical assets or liabilities. Level 2 — quoted prices for similar assets and liabilities in active markets or inputs that are observable. Level 3 — inputs that are unobservable (for example, cash flow modeling inputs based on assumptions). The carrying amounts of cash, investments and accounts payable approximate fair value due to the short -term Common Stock Purchase Warrants The Company classifies as equity any contracts that (i) require physical settlement or net -share -cash -share -cash -cash -share -standing -standing Research and Development Expenses The Company expenses all research and development expenses as incurred. These costs include payroll, employee benefits, supplies, contracted for lab services, depreciation and other personnel -related Share-Based Payments The Company accounts for share -based -employees The weighted -average -Scholes -free -free -based The Black -Scholes For the Three Months Ended March 31, 2023 2022 Expected life N/A 6.25 years Risk free interest rate N/A 1.47% Expected volatility N/A 92% Expected dividend yield N/A N/A Forfeiture rate N/A N/A As of March 31, 2023, total unrecognized stock compensation expense was $3.0 million, which will be recognized as those options vest over a period of approximately three years. The amount of future stock option compensation expense could be affected by any future option grants or by any option holders leaving the Company before their grants are fully vested. Net Loss Per Share of Common Stock Basic net loss per share is computed by dividing net loss attributable to common stockholders by the weighted average number of common shares outstanding during the period. Diluted net earnings per share reflects the potential dilution that could occur if securities or other instruments to issue common stock were exercised or converted into common stock. Potentially dilutive securities are excluded from the computation of diluted net loss per share as their inclusion would be anti -dilutive As of March 31, 2023 2022 Options 252,994 377,905 Warrants 1,177,315 1,182,503 Totals 1,430,309 1,560,408	Note 3 — Summary of Significant Accounting Policies Basis of Presentation All amounts are presented in U.S. Dollars. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent liabilities at dates of the financial statements and the reported amounts of revenue and expenses during the periods. Actual results could differ from these estimates. The Company’s significant estimates and assumptions include the fair value of financial instruments, stock -based Reverse Stock Split During the year ended December 31, 2022, the Company effected a reverse stock split of its common stock at a ratio of 1 -for-30 -for-30 Concentrations of Credit Risk The Company maintains deposits in a financial institution which is insured by the Federal Deposit Insurance Corporation (“FDIC”). At various times, the Company has deposits in this financial institution in excess of the amount insured by the FDIC. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk. Investments Investments as of December 31, 2022 and 2021 consist of U.S. Treasury Bills, which are classified as held -to-maturity de minimus -term Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. As of December 31, 2022 and 2021, the Company invested $3.9 million and $0.7 million, respectively, in Treasury Bills that are considered cash equivalents due to their maturity date being less than three months from the date of purchase. Property and Equipment, net Property and equipment are stated at cost less accumulated depreciation. Depreciation of computer and lab equipment is computed by use of the straight -line Fair Value of Financial Instruments The Company measures the fair value of financial assets and liabilities based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The Company utilizes three levels of inputs that may be used to measure fair value: Level 1 — quoted prices in active markets for identical assets or liabilities. Level 2 — quoted prices for similar assets and liabilities in active markets or inputs that are observable. Level 3 — inputs that are unobservable (for example, cash flow modeling inputs based on assumptions). The carrying amounts of cash, investments and accounts payable approximate fair value due to the short -term Common Stock Purchase Warrants The Company classifies as equity any contracts that (i) require physical settlement or net -share -cash -share -cash -cash -share -standing -standing Income Taxes The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of items that have been included or excluded in the financial statements or tax returns. Deferred tax assets and liabilities are determined on the basis of the difference between the tax basis of assets and liabilities and their respective financial reporting amounts (“temporary differences”) at enacted tax rates in effect for the years in which the temporary differences are expected to reverse. The benefit of tax positions taken or expected to be taken in income tax returns are recognized in the financial statements if such positions are more likely than not of being sustained. Management has evaluated and concluded that there were no material uncertain tax positions requiring recognition in the Company’s financial statements as of December 31, 2022 and 2021. The Company does not expect any significant changes in the unrecognized tax benefits within twelve months of the reporting date. The Company classifies interest expense and any related penalties related to income tax uncertainties as a component of income tax expense. No interest or penalties have been recognized during the years ended December 31, 2022 and 2021. Research and Development Expenses The Company expenses all research and development expenses as incurred. These costs include payroll, employee benefits, supplies, contracted for lab services, depreciation and other personnel -related Share-Based Payments The Company accounts for share -based -employees The weighted -average -Scholes -free -free -based The Black -Scholes For the Years Ended 2022 2021 Expected life 6 years 6 years Risk free interest rate 1.47 – 3.055% 0.90 – 1.38% Expected volatility 91 – 92% 91 – 92% Expected dividend yield 0% 0% As of December 31, 2022, total unrecognized stock compensation expense was $4.2 million, which will be recognized as those options vest over a period of approximately four years. The amount of future stock option compensation expense could be affected by any future option grants or by any option holders leaving the Company before their grants are fully vested. Net Loss Per Share of Common Stock Basic net loss per share is computed by dividing net loss attributable to common stockholders by the weighted average number of common shares outstanding during the period. Diluted net earnings per share reflects the potential dilution that could occur if securities or other instruments to issue common stock were exercised or converted into common stock. Potentially dilutive securities are excluded from the computation of diluted net loss per share as their inclusion would be anti -dilutive As of December 31, 2022 2021 Options 317,857 366,412 Warrants 1,178,169 1,187,803 Totals 1,496,026 1,554,215

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	Note 4 — Property and Equipment Property and equipment consist of the following: As of December 31, 2022 2021 Lab equipment $ 412,741 $ 860,433 Computer and equipment 72,064 72,062 Total property and equipment $ 484,805 $ 932,495 Less: accumulated depreciation (419,296 ) (671,883 ) Total property and equipment, net $ 65,509 $ 260,612 During the year December 31, 2022, the Company recognized a gain of approximately $6.0 thousand after selling unused equipment with a net book value of approximately $0.1 million for proceeds of $0.1 million net of selling expenses. Depreciation expense related to property and equipment for the years ended December 31, 2022 and 2021 was $0.1 million and $0.1 million, respectively.

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	Note 5 — Intangible Assets Intangible assets consist of the following: As of December 31, 2022 2021 Intangible assets: patents $ 23,963 $ 23,963 Less: amortization (5,880 ) (4,654 ) Total intangible assets, net $ 18,083 $ 19,309 Amortization expense for each of the years ended December 31, 2022 and 2021 was $1,226 and $1,125, respectively. The Company will recognize intangible amortization expense of $1,226 in each of the next five years. Thereafter, amortization expense will total approximately $12.0 thousand.

Accrued Liabilities

Accrued Liabilities	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Accrued Liabilities [Abstract]
ACCRUED LIABILITIES	Note 4 — Accrued Liabilities Accrued liabilities consist of the following: As of As of Lab services & supplies $ 7,131 $ 160,482 Professional fees 42,382 167,386 Total accrued liabilities $ 49,513 $ 327,868	Note 6 — Accrued Liabilities Accrued liabilities consist of the following: As of December 31, 2022 2021 Lab services & supplies $ 160,482 $ 6,080 Professional fees 167,386 73,090 Interest — 112,932 Other — 3,918 Total accrued liabilities $ 327,868 $ 196,020

Notes Payable _ Related Party

Notes Payable – Related Party	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Notes Payable – Related Party [Abstract]
NOTES PAYABLE – RELATED PARTY	Note 5 — Notes Payable — Related Party During the three months ended March 31, 2022, the Company repaid a promissory note, held by a director of the Company, totaling $0.4 million in principal and $0.1 million in interest.	Note 7 — Notes Payable — Related Party During the year ended December 31, 2022, the Company repaid a promissory note, held by a director of the Company, totaling $0.4 million in principal and $0.1 million in interest. During the year ended December 31, 2021, the Company paid $0.5 million in principal and interest for two promissory notes that matured.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	Note 6 — Commitments and Contingencies Litigations, Claims and Assessments The Company may from time to time be a party to litigation and subject to claims incident to the ordinary course of business. In the future, the Company may become a party to an increasing number of litigation matters and claims. The outcome of litigation and claims cannot be predicted with certainty, and the resolution of these matters could materially affect the Company’s future results of operations, cash flows or financial position. The Company is not currently a party to any material legal proceedings. Licensing Agreements The Company was previously a party to an Exclusive License Agreement (the “2011 Exclusive Agreement”) with the Regents of the University of California (the “Regents” or “Licensors”), which was terminated, effective as of April 6, 2023. The Company is also a party to an Exclusive License Agreement (the “2013 Exclusive Agreement”) with the Regents whereby the Regents granted the Company an exclusive license for the use of certain other patents. The 2013 Exclusive Agreement remains in effect for the life of the last -to-expire Operating Leases The Company is a party to a lease agreement for laboratory space leased on a month -to-month Rent expense amounted to $0.1 million in each of the three months ended March 31, 2023 and 2022.	Note 8 — Commitments and Contingencies Litigations, Claims and Assessments The Company may from time to time be a party to litigation and subject to claims incident to the ordinary course of business. In the future, the Company may become a party to an increasing number of litigation matters and claims. The outcome of litigation and claims cannot be predicted with certainty, and the resolution of these matters could materially affect the Company’s future results of operations, cash flows or financial position. The Company is not currently a party to any material legal proceedings. Licensing Agreements The Company is a party to an Exclusive License Agreement (the “2011 Exclusive Agreement”) with the Regents of the University of California (“the Regents” or “Licensors”) which remains in effect for the life of the last -to-expire The Company is also a party to an Exclusive License Agreement (the “2013 Exclusive Agreement”) with the Regents whereby the Regents granted to the Company an exclusive license for the use of certain other patents. The 2013 Exclusive Agreement remains in effect for the life of the last -to-expire application, whichever is later. The Company paid the Regents an initial license issue fee of $10,000 for these other patents. The Company is also required to pay annual maintenance fees to the Licensors. Aggregate maintenance fees for the first three years following execution of the agreement were $7,500. Thereafter, the Company is required to pay maintenance fees of $5,000 annually until the first sale of a licensed product. The Company agreed to pay the Regents specified development milestone payments aggregating up to $765,000 for the first product sold under the 2013 Exclusive Agreement. Milestone payments for additional products developed and sold under the 2013 Exclusive Agreement are reduced by 50%. In addition, for the duration of the 2013 Exclusive Agreement, the Company is required to pay the Regents royalties equal to 2% of the Company’s worldwide net sales of drugs, therapies or other products developed from claims covered by the licensed patent, subject to a minimum royalty payment of $75,000 annually, beginning after the first commercial sale of a licensed product. The Company is required to pay the Regents royalties ranging from 8% of worldwide sublicense sales of covered products (if the sublicense is entered after commencement of Phase II clinical trials) to 12% of worldwide sublicense sales (if the sublicense is entered prior to commencement of Phase I clinical trials). The agreement also requires the Company to meet certain diligence and development milestones, including filing of an IND Application for a product covered by the agreement on or before the seventh anniversary of the agreement date. Through December 31, 2022, no royalties have been incurred under the agreement. All maintenance fees due and payable have been paid. Operating Leases The Company is a party to a lease agreement for laboratory space leased on a month -to-month Rent expense amounted to $0.4 million in each of the years ended December 31, 2022 and 2021.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	Note 9 — Income Taxes The tax effects of temporary differences that give rise to deferred tax assets are as follows: As of December 31, 2022 2021 Current: Accrued expenses $ 133,591 $ 144,077 Stock compensation 354,274 1,800,762 Net operating loss carryforward 20,980,803 19,481,137 Research and development credit carry forward 1,340,317 252,536 Capitalized research and development 1,419,818 — Total deferred tax assets 24,228,803 21,678,512 Valuation allowance (24,228,803 ) (21,678,512 ) Deferred tax asset, net of valuation allowance $ — $ — A reconciliation of the statutory federal income tax rate to the Company’s effective tax rate is as follows: For the Years Ended 2022 2021 U.S. statutory federal rate 21.0 % 21.0 % State income taxes, net of federal tax 7.1 % 7.0 % Permanent differences 0.1 % (2.5 )% Prior year true-ups (10.9 )% (2.7 )% R&D tax credit 3.7 % 0.1 % Change in valuation allowance (21.0 )% (22.9 )% Income tax provision (benefit) — % — % The income tax provision consists of the following: For the Years Ended 2022 2021 Federal Current $ — $ — Deferred (1,909,246 ) (2,723,112 ) State and local Current — — Deferred (641,044 ) (905,577 ) Change in valuation allowance 2,550,290 3,628,689 Income tax provision (benefit) $ — $ — The Company assesses the likelihood that deferred tax assets will be realized. To the extent that realization is not more -likely-than-not -likely-than-not The Company files income tax returns in the U.S. federal jurisdiction and various state jurisdictions, principally California, Florida, and New Jersey. The Company is subject to examination by the various taxing authorities. The Company’s federal and state income tax returns for tax years beginning in 2019 remain subject to examination. At December 31, 2022 and 2021, the Company had approximately $74.8 million and $70.0 million, respectively, of federal and state net operating loss (“NOLs”) carryovers that may be available to offset future taxable income. The Company’s 2017 and prior federal and state net operating loss carry forwards, if not utilized, will begin to expire from 2029 to 2037. Beginning with 2018, and for subsequent years, the Company’s NOLs will have indefinite lives for federal tax purposes. In addition, net operating losses arising from prior years are also subject to examination at the time they are utilized in future years. In accordance with Section 382 of the Internal Revenue Code (the “Code”), the usage of the Company’s net operating loss carryforward could be limited in the event of a change in ownership. At this time, the Company has not completed a full study to assess whether an ownership change under Section 382 of the Code occurred due to the costs and complexities associated with such a study. The Company’s gross R&D tax credits were approximately $1.3 million as of December 31, 2022 and 2021. These R&D tax credits will begin to expire from 2033 to 2042, respectively. The Inflation Reduction Act of 2022 (the “IRA”) was enacted on August 16, 2022. This bill contains a number of tax -related -year

Stockholders' Equity

Stockholders' Equity	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Stockholders' Equity Note [Abstract]
STOCKHOLDERS’ EQUITY	Note 7 — Stockholders’ Equity Authorized Capital The Company has authorized the issuance and sale of up to 17 million shares of stock, consisting of 12 million shares of common stock having a par value of $0.001 and 5 million shares of Preferred Stock having a par value of $0.001 per share. As of March 31, 2023 and December 31, 2022, there were no shares of Preferred Stock outstanding and there were no At-the-Market Offering During the year ended December 31, 2020, the Company entered into an At -the-Market Stock Options The Company has an incentive stock plan, the Amended and Restated 2011 Equity Incentive Plan (the “2011 Plan”), and has granted stock options to employees, non -employee -statutory During the three months ended March 31, 2023, stock options to purchase 64.9 thousand shares of common stock were cancelled and returned to the option pool for future issuance. The Company recorded stock -based For the Three Months Ended March 31, 2023 2022 Research and development $ 11,772 $ 28,808 General and administrative 325,829 427,615 Total $ 337,601 $ 456,423 The following table represents stock option activity for the three months ended March 31, 2023: Weighted Average Aggregate Intrinsic Stock Options Exercise Price Fair Value Contractual Outstanding Exercisable Outstanding Exercisable Balance – December 31, 2022 317,857 194,853 $ 44.53 $ 38.53 $ 38.53 6.99 $ — Granted — — — — — — — Exercised — — — — — — — Cancelled (64,863 ) — — — — — — Balance – March 31, 2023 252,994 195,192 $ 46.03 $ 40.21 $ 40.21 6.63 $ — The following table summarizes information on stock options outstanding and exercisable as of March 31, 2023: Grant Price Weighted Average Total Number Weighted Average From To $ 6.00 $ 60.60 $ 35.90 220,259 146,796 6.58 years $ 63.00 $ 138.00 $ 83.16 21,301 36,962 4.07 years $ 159.00 $ 181.20 $ 172.14 11,434 11,434 4.84 years Totals 252,994 195,192 Warrants The following table represents warrant activity for the three months ended March 31, 2023: Weighted Average Aggregate Warrants Exercise Price Fair Value Contractual Outstanding Exercisable Outstanding Exercisable Balance – December 31, 2022 1,178,169 1,178,169 $ 30.67 $ 30.67 $ 17.83 3.41 $ — Granted — — — — — — — Exercised — — — — — — — Cancelled (854 ) — — — — — — Balance – March 31, 2023 1,177,315 1,177,315 $ 30.66 $ 30.66 $ 17.79 3.16 $ — During the three months ended March 31, 2023, warrants to purchase 0.9 thousand shares of common stock expired and were cancelled. Employee Stock Purchase Plan The Company has an Employee Stock Purchase Plan (“ESPP”) in which it purchases shares with the amounts accumulated during the offering period from employee directed payroll deferrals. Purchases of the Company’s common stock are equal to 85% of the closing market price of its common stock on the first day or last day of the offering period, whichever is lower. As of March 31, 2023, there were 10.5 thousand shares remaining available for issuance under the ESPP plan.	Note 10 — Stockholders’ Equity Authorized Capital The Company has authorized the issuance and sale of up to 17 million shares of stock, consisting of 12 million shares of common stock having a par value of $0.001 and 5 million shares of Preferred Stock having a par value of $0.001 per share. As of December 31, 2022 and 2021, there were no shares of Preferred Stock outstanding and there were no At-the-Market Offering During the year ended December 31, 2020, the Company entered into an At -the-Market -in Underwritten Public Offerings During the year ended December 31, 2021, the Company completed an underwritten public offering of its securities (the “Public Offering”) pursuant to which it sold 0.7 million shares of its common stock and warrants to purchase up to 0.7 million shares of common stock for proceeds of $13.8 million, net of commissions and professional fees of approximately $1.2 million. The warrants issued in the Public Offering were immediately exercisable and have a term of five Stock Options The Company has an incentive stock plan, the Amended and Restated 2011 Equity Incentive Plan (the “2011 Plan”), and has granted stock options to employees, non -employee -statutory During the year ended December 31, 2022, stock options to purchase 19.4 thousand shares of common stock were granted at a weighted average exercise price of $10.42 per share. The stock options have a term of ten four During the year ended December 31, 2022, stock options to purchase 67.9 thousand shares of common stock were cancelled and returned to the option pool for future issuance. During the year ended December 31, 2021, the Company granted stock options to employees to purchase 0.2 million shares of the Company’s common stock, including certain time and performance -based In connection with the appointment of Joseph Sarret as the Company’s Chief Executive Officer, the Company entered into an Inducement Stock Option Agreement with Dr. Sarret on May 3, 2021. Pursuant to such agreement, the Company granted Dr. Sarret (1) a time -based -based inducement nonqualified stock option to purchase approximately 0.1 million shares of common stock. The options have an exercise price of $40.50 and the time -based -year -based -based -based -based During the year ended December 31, 2021, stock options to purchase 42.1 thousand shares of common stock were exercised for cash proceeds of $1.2 million. During the year ended December 31, 2021, stock options to purchase 51.0 thousand shares of common stock were cancelled and returned to the option pool for future issuance. The Company recorded stock -based For the Years Ended 2022 2021 Research and development $ 81,706 $ 223,476 General and administrative 1,582,205 2,320,236 Total $ 1,663,911 $ 2,543,712 The following table represents stock option activity for the years ended December 31, 2022 and 2021: Weighted Average Aggregate Stock Options Exercise Price Fair Value Contractual Outstanding Exercisable Outstanding Exercisable Balance – January 1, 2021 248,997 179,682 $ 61.80 $ 50.40 $ 50.40 6.27 $ — Granted 210,467 42,181 39.72 40.73 17.95 6.27 — Exercised (42,072 ) — — — — — — Cancelled (50,981 ) — — — — — — Balance – December 31, 2021 366,411 204,230 $ 51.30 $ 47.40 $ 47.40 6.27 $ — Granted 19,367 694 10.42 10.42 4.53 6.27 — Exercised — — — — — — — Cancelled (67,921 ) — — — — — — Balance – December 31, 2022 317,857 194,853 $ 45.38 $ 38.65 $ 38.65 6.27 $ — The following table summarizes information on stock options outstanding and exercisable as of December 31, 2022: Grant Price Weighted Average Exercise Price Total Outstanding Number Exercisable Weighted Average Remaining Contractual Term From To $ 6.00 $ 60.60 $ 34.32 268,357 147,218 7.20 years $ 63.00 $ 138.00 $ 78.22 38,066 36,201 5.01 years $ 159.00 $ 265.80 $ 172.14 11,434 11,434 5.32 years Totals 317,857 194,853 Warrants During the year ended December 31, 2022, warrants to purchase 9.6 thousand shares of common stock expired and were cancelled. During the year ended December 31, 2021, the Company granted warrants to two service providers to purchase a total of 2.0 thousand shares of its common stock with an exercise price of $41.40 per share. 1.7 thousand of these warrants were valued using the Black -Scholes -year During the year ended December 31, 2021, warrants to purchase 48.4 thousand shares of common stock were exercised for cash proceeds of $2.1 million. During the year ended December 31, 2021, warrants to purchase 106.0 thousand shares of common stock expired and were cancelled. The following table represents warrant activity for the years ended December 31, 2022 and 2021: Weighted Average Aggregate Warrants Exercise Price Fair Value Contractual Outstanding Exercisable Outstanding Exercisable Balance – January 1, 2021 645,761 516,532 $ 48.60 $ 48.30 $ 24.30 4.07 $ — Granted 696,444 — — — — — — Exercised (48,368 ) — — — — — — Cancelled (106,035 ) — — — — — — Balance – December 31, 2021 1,187,803 1,187,664 $ 31.20 $ 31.20 $ 15.90 4.38 $ — Granted — — — — — — — Exercised — — — — — — — Cancelled (9,634 ) — — — — — — Balance – December 31, 2022 1,178,169 1,178,169 $ 30.67 $ 30.67 $ 17.83 3.41 $ — Employee Stock Purchase Plan The Company has an Employee Stock Purchase Plan (“ESPP”) in which it purchases shares with the amounts accumulated during the offering period from employee directed payroll deferrals. Purchases of the Company’s common stock are equal to 85% of the closing market price of its common stock on the first day or last day of the offering period, whichever is lower. During the year ended December 31, 2022, 5.6 thousand shares were issued under the ESPP for $25.0 thousand of employee compensation deferrals. As of December 31, 2022, 10.5 thousand shares are available for future issuance under the ESPP. During the year ended December 31, 2021, 589 shares were issued under the ESPP for $16.8 thousand of employee compensation deferrals.

Non-Cash Expenses

Non-Cash Expenses	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Non-Cash Expenses [Abstract]
NON-CASH EXPENSES	Note 8 — Non-Cash Expenses The following table details the Company’s non -cash For the Three Months Ended March 31, 2023 2022 Operating expenses: Stock-based compensation $ 337,601 $ 456,423 Depreciation & amortization 63,481 32,801 Subtotal $ 401,082 $ 489,224 Other expense: Amortization of debt discount — 8,350 Subtotal $ — $ 8,350 Total non-cash expenses $ 401,082 $ 497,574	Note 11 — Non-Cash Expenses The following table details the Company’s non -cash For the Years Ended 2022 2021 Operating expenses: Stock-based compensation $ 1,663,911 $ 2,543,712 Depreciation & amortization 99,247 140,914 Subtotal $ 1,763,158 $ 2,684,626 Other expense: Amortization of debt discount 8,350 31,687 Subtotal $ 8,350 $ 31,687 Total non-cash expenses $ 1,771,508 $ 2,716,313

Subsequent Events

Subsequent Events	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	Note 9 — Subsequent Events Management has evaluated subsequent events to determine if events or transactions occurring through the date on which the condensed financial statements were issued require adjustment or disclosure in the Company’s condensed financial statements and determined no such adjustments were necessary.	Note 12 — Subsequent Events Management has evaluated subsequent events to determine if events or transactions occurring through the date on which the financial statements were issued require adjustment or disclosure in the Company’s financial statements and has determined no such disclosure is required.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Business Organization and Nature of Operations [Abstract]
BASIS OF PRESENTATION	Basis of Presentation All amounts are presented in U.S. Dollars.	Basis of Presentation All amounts are presented in U.S. Dollars.
USE OF ESTIMATES	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent liabilities at dates of the financial statements and the reported amounts of revenue and expenses during the periods. Actual results could differ from these estimates. The Company’s significant estimates and assumptions include the fair value of financial instruments, stock -based	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent liabilities at dates of the financial statements and the reported amounts of revenue and expenses during the periods. Actual results could differ from these estimates. The Company’s significant estimates and assumptions include the fair value of financial instruments, stock -based
REVERSE STOCK SPLIT		Reverse Stock Split During the year ended December 31, 2022, the Company effected a reverse stock split of its common stock at a ratio of 1 -for-30 -for-30
CONCENTRATIONS OF CREDIT RISK	Concentrations of Credit Risk The Company maintains deposits in a financial institution which is insured by the Federal Deposit Insurance Corporation (“FDIC”). At various times, the Company has deposits in this financial institution in excess of the amount insured by the FDIC. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk.	Concentrations of Credit Risk The Company maintains deposits in a financial institution which is insured by the Federal Deposit Insurance Corporation (“FDIC”). At various times, the Company has deposits in this financial institution in excess of the amount insured by the FDIC. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk.
INVESTMENTS	Investments Investments as of March 31, 2023 and December 31, 2022 consist of U.S. Treasury Bills, which are classified as held -to-maturity de minimus -term	Investments Investments as of December 31, 2022 and 2021 consist of U.S. Treasury Bills, which are classified as held -to-maturity de minimus -term
CASH EQUIVALENTS	Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. As of March 31, 2023 and December 31, 2022, the Company invested $3.9 million in each of the periods in Treasury Bills that are considered cash equivalents due to their maturity date being less than three months from the date of purchase.	Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. As of December 31, 2022 and 2021, the Company invested $3.9 million and $0.7 million, respectively, in Treasury Bills that are considered cash equivalents due to their maturity date being less than three months from the date of purchase.
PROPERTY AND EQUIPMENT, NET		Property and Equipment, net Property and equipment are stated at cost less accumulated depreciation. Depreciation of computer and lab equipment is computed by use of the straight -line
FAIR VALUE OF FINANCIAL INSTRUMENTS	Fair Value of Financial Instruments The Company measures the fair value of financial assets and liabilities based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The Company utilizes three levels of inputs that may be used to measure fair value: Level 1 — quoted prices in active markets for identical assets or liabilities. Level 2 — quoted prices for similar assets and liabilities in active markets or inputs that are observable. Level 3 — inputs that are unobservable (for example, cash flow modeling inputs based on assumptions). The carrying amounts of cash, investments and accounts payable approximate fair value due to the short -term	Fair Value of Financial Instruments The Company measures the fair value of financial assets and liabilities based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The Company utilizes three levels of inputs that may be used to measure fair value: Level 1 — quoted prices in active markets for identical assets or liabilities. Level 2 — quoted prices for similar assets and liabilities in active markets or inputs that are observable. Level 3 — inputs that are unobservable (for example, cash flow modeling inputs based on assumptions). The carrying amounts of cash, investments and accounts payable approximate fair value due to the short -term
COMMON STOCK PURCHASE WARRANTS	Common Stock Purchase Warrants The Company classifies as equity any contracts that (i) require physical settlement or net -share -cash -share -cash -cash -share -standing -standing	Common Stock Purchase Warrants The Company classifies as equity any contracts that (i) require physical settlement or net -share -cash -share -cash -cash -share -standing -standing
INCOME TAXES		Income Taxes The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of items that have been included or excluded in the financial statements or tax returns. Deferred tax assets and liabilities are determined on the basis of the difference between the tax basis of assets and liabilities and their respective financial reporting amounts (“temporary differences”) at enacted tax rates in effect for the years in which the temporary differences are expected to reverse. The benefit of tax positions taken or expected to be taken in income tax returns are recognized in the financial statements if such positions are more likely than not of being sustained. Management has evaluated and concluded that there were no material uncertain tax positions requiring recognition in the Company’s financial statements as of December 31, 2022 and 2021. The Company does not expect any significant changes in the unrecognized tax benefits within twelve months of the reporting date. The Company classifies interest expense and any related penalties related to income tax uncertainties as a component of income tax expense. No interest or penalties have been recognized during the years ended December 31, 2022 and 2021.
RESEARCH AND DEVELOPMENT EXPENSES	Research and Development Expenses The Company expenses all research and development expenses as incurred. These costs include payroll, employee benefits, supplies, contracted for lab services, depreciation and other personnel -related	Research and Development Expenses The Company expenses all research and development expenses as incurred. These costs include payroll, employee benefits, supplies, contracted for lab services, depreciation and other personnel -related
SHARE-BASED PAYMENT	Share-Based Payments The Company accounts for share -based -employees The weighted -average -Scholes -free -free -based The Black -Scholes For the Three Months Ended March 31, 2023 2022 Expected life N/A 6.25 years Risk free interest rate N/A 1.47% Expected volatility N/A 92% Expected dividend yield N/A N/A Forfeiture rate N/A N/A As of March 31, 2023, total unrecognized stock compensation expense was $3.0 million, which will be recognized as those options vest over a period of approximately three years. The amount of future stock option compensation expense could be affected by any future option grants or by any option holders leaving the Company before their grants are fully vested.	Share-Based Payments The Company accounts for share -based -employees The weighted -average -Scholes -free -free -based The Black -Scholes For the Years Ended 2022 2021 Expected life 6 years 6 years Risk free interest rate 1.47 – 3.055% 0.90 – 1.38% Expected volatility 91 – 92% 91 – 92% Expected dividend yield 0% 0% As of December 31, 2022, total unrecognized stock compensation expense was $4.2 million, which will be recognized as those options vest over a period of approximately four years. The amount of future stock option compensation expense could be affected by any future option grants or by any option holders leaving the Company before their grants are fully vested.
NET LOSS PER SHARE OF COMMON STOCK	Net Loss Per Share of Common Stock Basic net loss per share is computed by dividing net loss attributable to common stockholders by the weighted average number of common shares outstanding during the period. Diluted net earnings per share reflects the potential dilution that could occur if securities or other instruments to issue common stock were exercised or converted into common stock. Potentially dilutive securities are excluded from the computation of diluted net loss per share as their inclusion would be anti -dilutive As of March 31, 2023 2022 Options 252,994 377,905 Warrants 1,177,315 1,182,503 Totals 1,430,309 1,560,408	Net Loss Per Share of Common Stock Basic net loss per share is computed by dividing net loss attributable to common stockholders by the weighted average number of common shares outstanding during the period. Diluted net earnings per share reflects the potential dilution that could occur if securities or other instruments to issue common stock were exercised or converted into common stock. Potentially dilutive securities are excluded from the computation of diluted net loss per share as their inclusion would be anti -dilutive As of December 31, 2022 2021 Options 317,857 366,412 Warrants 1,178,169 1,187,803 Totals 1,496,026 1,554,215

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Business Organization and Nature of Operations [Abstract]
Schedule of weighted-average Black-Scholes assumptions	For the Three Months Ended March 31, 2023 2022 Expected life N/A 6.25 years Risk free interest rate N/A 1.47% Expected volatility N/A 92% Expected dividend yield N/A N/A Forfeiture rate N/A N/A	For the Years Ended 2022 2021 Expected life 6 years 6 years Risk free interest rate 1.47 – 3.055% 0.90 – 1.38% Expected volatility 91 – 92% 91 – 92% Expected dividend yield 0% 0%
Schedule of anti-dilutive securities excluded from computation of diluted net loss per share	As of March 31, 2023 2022 Options 252,994 377,905 Warrants 1,177,315 1,182,503 Totals 1,430,309 1,560,408	As of December 31, 2022 2021 Options 317,857 366,412 Warrants 1,178,169 1,187,803 Totals 1,496,026 1,554,215

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of property and equipment consist	As of December 31, 2022 2021 Lab equipment $ 412,741 $ 860,433 Computer and equipment 72,064 72,062 Total property and equipment $ 484,805 $ 932,495 Less: accumulated depreciation (419,296 ) (671,883 ) Total property and equipment, net $ 65,509 $ 260,612

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	As of December 31, 2022 2021 Intangible assets: patents $ 23,963 $ 23,963 Less: amortization (5,880 ) (4,654 ) Total intangible assets, net $ 18,083 $ 19,309

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Accrued Liabilities [Abstract]
Schedule of accrued liabilities	As of As of Lab services & supplies $ 7,131 $ 160,482 Professional fees 42,382 167,386 Total accrued liabilities $ 49,513 $ 327,868	As of December 31, 2022 2021 Lab services & supplies $ 160,482 $ 6,080 Professional fees 167,386 73,090 Interest — 112,932 Other — 3,918 Total accrued liabilities $ 327,868 $ 196,020

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of deferred tax assets	As of December 31, 2022 2021 Current: Accrued expenses $ 133,591 $ 144,077 Stock compensation 354,274 1,800,762 Net operating loss carryforward 20,980,803 19,481,137 Research and development credit carry forward 1,340,317 252,536 Capitalized research and development 1,419,818 — Total deferred tax assets 24,228,803 21,678,512 Valuation allowance (24,228,803 ) (21,678,512 ) Deferred tax asset, net of valuation allowance $ — $ —
Schedule of federal income tax rate to effective tax rate	For the Years Ended 2022 2021 U.S. statutory federal rate 21.0 % 21.0 % State income taxes, net of federal tax 7.1 % 7.0 % Permanent differences 0.1 % (2.5 )% Prior year true-ups (10.9 )% (2.7 )% R&D tax credit 3.7 % 0.1 % Change in valuation allowance (21.0 )% (22.9 )% Income tax provision (benefit) — % — %
Schedule of income tax provision consists	For the Years Ended 2022 2021 Federal Current $ — $ — Deferred (1,909,246 ) (2,723,112 ) State and local Current — — Deferred (641,044 ) (905,577 ) Change in valuation allowance 2,550,290 3,628,689 Income tax provision (benefit) $ — $ —

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Stockholders' Equity Note [Abstract]
Schedule of stock-based compensation	For the Three Months Ended March 31, 2023 2022 Research and development $ 11,772 $ 28,808 General and administrative 325,829 427,615 Total $ 337,601 $ 456,423	For the Years Ended 2022 2021 Research and development $ 81,706 $ 223,476 General and administrative 1,582,205 2,320,236 Total $ 1,663,911 $ 2,543,712
Schedule of stock options outstanding and exercisable	Weighted Average Aggregate Intrinsic Stock Options Exercise Price Fair Value Contractual Outstanding Exercisable Outstanding Exercisable Balance – December 31, 2022 317,857 194,853 $ 44.53 $ 38.53 $ 38.53 6.99 $ — Granted — — — — — — — Exercised — — — — — — — Cancelled (64,863 ) — — — — — — Balance – March 31, 2023 252,994 195,192 $ 46.03 $ 40.21 $ 40.21 6.63 $ —	Weighted Average Aggregate Stock Options Exercise Price Fair Value Contractual Outstanding Exercisable Outstanding Exercisable Balance – January 1, 2021 248,997 179,682 $ 61.80 $ 50.40 $ 50.40 6.27 $ — Granted 210,467 42,181 39.72 40.73 17.95 6.27 — Exercised (42,072 ) — — — — — — Cancelled (50,981 ) — — — — — — Balance – December 31, 2021 366,411 204,230 $ 51.30 $ 47.40 $ 47.40 6.27 $ — Granted 19,367 694 10.42 10.42 4.53 6.27 — Exercised — — — — — — — Cancelled (67,921 ) — — — — — — Balance – December 31, 2022 317,857 194,853 $ 45.38 $ 38.65 $ 38.65 6.27 $ —
Schedule of stock option activity	Grant Price Weighted Average Total Number Weighted Average From To $ 6.00 $ 60.60 $ 35.90 220,259 146,796 6.58 years $ 63.00 $ 138.00 $ 83.16 21,301 36,962 4.07 years $ 159.00 $ 181.20 $ 172.14 11,434 11,434 4.84 years Totals 252,994 195,192	Grant Price Weighted Average Exercise Price Total Outstanding Number Exercisable Weighted Average Remaining Contractual Term From To $ 6.00 $ 60.60 $ 34.32 268,357 147,218 7.20 years $ 63.00 $ 138.00 $ 78.22 38,066 36,201 5.01 years $ 159.00 $ 265.80 $ 172.14 11,434 11,434 5.32 years Totals 317,857 194,853
Schedule of warrant activity	Weighted Average Aggregate Warrants Exercise Price Fair Value Contractual Outstanding Exercisable Outstanding Exercisable Balance – December 31, 2022 1,178,169 1,178,169 $ 30.67 $ 30.67 $ 17.83 3.41 $ — Granted — — — — — — — Exercised — — — — — — — Cancelled (854 ) — — — — — — Balance – March 31, 2023 1,177,315 1,177,315 $ 30.66 $ 30.66 $ 17.79 3.16 $ —	Weighted Average Aggregate Warrants Exercise Price Fair Value Contractual Outstanding Exercisable Outstanding Exercisable Balance – January 1, 2021 645,761 516,532 $ 48.60 $ 48.30 $ 24.30 4.07 $ — Granted 696,444 — — — — — — Exercised (48,368 ) — — — — — — Cancelled (106,035 ) — — — — — — Balance – December 31, 2021 1,187,803 1,187,664 $ 31.20 $ 31.20 $ 15.90 4.38 $ — Granted — — — — — — — Exercised — — — — — — — Cancelled (9,634 ) — — — — — — Balance – December 31, 2022 1,178,169 1,178,169 $ 30.67 $ 30.67 $ 17.83 3.41 $ —

Non-Cash Expenses (Tables)

Non-Cash Expenses (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Non-Cash Expenses [Abstract]
Schedule of non-cash expenses	For the Three Months Ended March 31, 2023 2022 Operating expenses: Stock-based compensation $ 337,601 $ 456,423 Depreciation & amortization 63,481 32,801 Subtotal $ 401,082 $ 489,224 Other expense: Amortization of debt discount — 8,350 Subtotal $ — $ 8,350 Total non-cash expenses $ 401,082 $ 497,574	For the Years Ended 2022 2021 Operating expenses: Stock-based compensation $ 1,663,911 $ 2,543,712 Depreciation & amortization 99,247 140,914 Subtotal $ 1,763,158 $ 2,684,626 Other expense: Amortization of debt discount 8,350 31,687 Subtotal $ 8,350 $ 31,687 Total non-cash expenses $ 1,771,508 $ 2,716,313

Liquidity and Management_s Pl_2

Liquidity and Management’s Plans (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Liquidity and Management’s Plan [Abstract]
Cash equivalents and investments balance	$ 14.1	$ 15.7
Working capital	13.4	15.2
Stockholder equity	13.5	15.3
Net loss		$ 12.2
Net loss amount	$ 2.2

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Business Organization and Nature of Operations [Abstract]
U.S. treasury bills	$ 8.7	$ 9.8	$ 21.3
Cash equivalents	3.9	3.9	$ 0.7
Unrecognized stock option compensation expense	$ 3	$ 4.2

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of weighted-average Black-Scholes assumptions - Equity Option [Member]	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Summary of Significant Accounting Policies (Details) - Schedule of weighted-average Black-Scholes assumptions [Line Items]
Expected life			6 years	6 years
Expected dividend yield			0%	0%
Minimum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of weighted-average Black-Scholes assumptions [Line Items]
Expected life		6 years 3 months
Risk free interest rate		1.47%	1.47%	0.90%
Expected volatility		92%	91%	91%
Expected dividend yield
Maximum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of weighted-average Black-Scholes assumptions [Line Items]
Risk free interest rate			3.055%	1.38%
Expected volatility			92%	92%

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of anti-dilutive securities excluded from computation of diluted net loss per share - shares	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from computation of earnings per share, Amount	1,430,309	1,496,026	1,560,408	1,554,215
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from computation of earnings per share, Amount	1,177,315	1,178,169	1,182,503	1,187,803
Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from computation of earnings per share, Amount	252,994	317,857	377,905	366,412

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Unused equipment	$ 6,000
Net book value	100,000
Net of selling expenses	100,000
Depreciation expense	$ 100,000	$ 100,000

Property and Equipment (Detai_2

Property and Equipment (Details) - Schedule of property and equipment consist - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Less: accumulated depreciation	$ (419,296)	$ (671,883)
Total property and equipment, net	65,509	260,612
Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	412,741	860,433
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	72,064	72,062
Total property and equipment	$ 484,805	$ 932,495

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 1,226	$ 1,125
Intangible amortization expense	1,226
Amortization expense total	$ 12,000

Intangible Assets (Details) - S

Intangible Assets (Details) - Schedule of intangible assets - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of Intangible Assets Abstract
Intangible assets: patents	$ 23,963	$ 23,963
Less: amortization	(5,880)	(4,654)
Total intangible assets, net	$ 18,083	$ 19,309

Accrued Liabilities (Details) -

Accrued Liabilities (Details) - Schedule of accrued liabilities - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of accrued liabilities [Abstract]
Lab services & supplies	$ 7,131	$ 160,482	$ 6,080
Professional fees	42,382	167,386	73,090
Interest			112,932
Other			3,918
Total accrued liabilities	$ 49,513	$ 327,868	$ 196,020

Notes Payable _ Related Party (

Notes Payable – Related Party (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Notes Payable – Related Party [Abstract]
Debt principal amount	$ 0.4	$ 0.4	$ 0.5
Debt interest amount	$ 0.1	$ 0.1

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)	1 Months Ended	3 Months Ended		12 Months Ended
	Sep. 30, 2022	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Commitments and Contingencies (Details) [Line Items]
Rent expense for space	$ 13,080
Rent expense		$ 100,000	$ 100,000	$ 400,000	$ 400,000
Royalties ranging percentage		8%
Sublicense sales percentage		12%
2011 Exclusive Agreement [Member]
Commitments and Contingencies (Details) [Line Items]
Milestone payment				$ 765,000
License reduced percentage				50%
Aggregate maintenance fees				$ 80,000
Maintenance fees annually				$ 50,000
Percentage of worldwide net sales				2%
Subject to a minimum royalty payment				$ 75,000
Royalty description				The Company is required to pay royalties ranging from 8% of worldwide sublicense sales of covered products (if the sublicense is entered after commencement of Phase II clinical trials) to 12% of worldwide sublicense sales (if the sublicense is entered prior to commencement of Phase I clinical trials).
2013 Exclusive Agreement [Member]
Commitments and Contingencies (Details) [Line Items]
Milestone payment		$ 765,000		$ 765,000
License reduced percentage		50%		50%
Percentage of worldwide net sales		2%		2%
Subject to a minimum royalty payment		$ 75,000		$ 75,000
Royalty description				The Company is required to pay the Regents royalties ranging from 8% of worldwide sublicense sales of covered products (if the sublicense is entered after commencement of Phase II clinical trials) to 12% of worldwide sublicense sales (if the sublicense is entered prior to commencement of Phase I clinical trials).
Initial license issue fee		10,000		$ 10,000
Aggregate maintenance fees		7,500		7,500
Maintenance fees annually		$ 5,000		$ 5,000

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Change in valuation allowance	$ 2.6	$ 3.6
Net operating loss carryovers	74.8	70
Research and development tax credits	$ 1.3	$ 1.3
Minimum tax rate	15%
Average adjusted term	3 years
Book income over	$ 1,000
Excise tax percent	1%

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of deferred tax assets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current:
Accrued expenses	$ 133,591	$ 144,077
Stock compensation	354,274	1,800,762
Net operating loss carryforward	20,980,803	19,481,137
Research and development credit carry forward	1,340,317	252,536
Capitalized research and development	1,419,818
Total deferred tax assets	24,228,803	21,678,512
Valuation allowance	(24,228,803)	(21,678,512)
Deferred tax asset, net of valuation allowance

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of federal income tax rate to effective tax rate	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of Federal Income Tax Rate to Effective Tax Rate [Abstarct]
U.S. statutory federal rate	21%	21%
State income taxes, net of federal tax	7.10%	7%
Permanent differences	0.10%	(2.50%)
Prior year true-ups	(10.90%)	(2.70%)
R&D tax credit	3.70%	0.10%
Change in valuation allowance	(21.00%)	(22.90%)
Income tax provision (benefit)

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of income tax provision consists - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Federal
Current
Deferred	(1,909,246)	(2,723,112)
State and local
Current
Deferred	(641,044)	(905,577)
Change in valuation allowance	2,550,290	3,628,689
Income tax provision (benefit)

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Stockholders' Equity (Details) [Line Items]
Authorized to issue and sale of stock	17,000,000		17,000,000	700,000
Common stock, shares authorized	12,000,000		12,000,000
Common stock, par value (in Dollars per share)	$ 0.001		$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000		5,000,000	5,000,000
Preferred stock, par value (in Dollars per share)	$ 0.001		$ 0.001	$ 0.001
Preferred stock, shares outstanding
Amount of ATM availability. (in Dollars)		$ 200,000	$ 200,000	$ 2,900,000
Incurred professional fees (in Dollars)				$ 21,300
Exercisable term			5 years
Exercise price per share (in Dollars per share)			$ 21.6
Shares of common stock purchase			21,600	51,000
Options to purchase common stock	64,900
Stock options term			10 years
Awardee over a period			4 years
Warrants to purchase common stock expired and cancelled			67,900
Description of granted stock options				the Company granted stock options to employees to purchase 0.2 million shares of the Company’s common stock, including certain time and performance-based inducement awards, with grant date prices that ranged between $10.20 to $41.40 per share. The stock options have terms of ten years and are subject to vesting based on continuous service of the awardee over periods ranging from three to four years. The stock options have an aggregate grant date fair value of $5.8 million.
Description of pursuant agreement				Pursuant to such agreement, the Company granted Dr. Sarret (1) a time-based inducement nonqualified stock option and (2) a performance-based inducement nonqualified stock option to purchase approximately 0.1 million shares of common stock. The options have an exercise price of $40.50 and the time-based grant will vest as to 25% of the shares on the one-year anniversary of the grant date, May 3, 2021, with the remaining shares subject to the option vesting in 36 equal monthly installments. The time-based inducement award has an aggregate grant date fair value of $2.2 million. As of December 31, 2021, Dr. Sarret satisfied a portion of the performance conditions and 21.6 thousand shares of the 43.3 thousand shares possible under the performance-based award vested. The performance-based award had a fair value of $0.1 million.
Stock Repurchase Program, Remaining Number of Shares Authorized to be Repurchased			100,000
Warrants purchase	900
Closing market price percentage	85%		85%
Issued shares of under ESPP			5,600	589
Employee compensation deferrals (in Dollars)			$ 25,000	$ 16,800
Future issuance of shares under ESPP	10,500		10,500
ATM program expires description	The Company’s ATM program expires in September 2023.
At-the-Market Offering [Member]
Stockholders' Equity (Details) [Line Items]
Authorized to issue and sale of stock		23,400	23,400	55,300
Amount of ATM availability. (in Dollars)	$ 5,000,000		$ 5,000,000
Underwritten Public Offerings [Member]
Stockholders' Equity (Details) [Line Items]
Authorized to issue and sale of stock				700,000
Incurred professional fees (in Dollars)				$ 1,200,000
Net of commissions (in Dollars)				$ 13,800,000
Warrant [Member]
Stockholders' Equity (Details) [Line Items]
Authorized to issue and sale of stock				1,700
Shares of common stock purchase				48,400
Warrants to purchase common stock expired and cancelled				106,000
Cash proceeds (in Dollars)				$ 2,100,000
Warrants purchase			9,600
Purchase of warrants				2,000
Common stock exercise price (in Dollars per share)				$ 41.4
Vesting period, description				1.7 thousand of these warrants were valued using the Black-Scholes option pricing model and the corresponding expense will be recognized over the service period of three years. 0.3 thousand of these warrants were performance based. During the year ended December 31, 2021, the performance criteria were met and the warrants were valued and expensed at the time the performance conditions were met. The warrants have terms that range from two to three years with vesting over a one-year period.
Stock Option [Member]
Stockholders' Equity (Details) [Line Items]
Shares of common stock purchase				42,100	500,000
Options to purchase common stock			19,400
Weighted average exercise price granted (in Dollars per share)			$ 10.42
Aggregate grant fair value (in Dollars)			$ 200,000
Cash proceeds (in Dollars)				$ 1,200,000
Stock Option [Member] | 2011 Plan [Member]
Stockholders' Equity (Details) [Line Items]
Remaining options to be issued	200,000		200,000

Stockholders' Equity (Details)

Stockholders' Equity (Details) - Schedule of stock-based compensation - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Research and development [Member]
Stockholders' Equity (Details) - Schedule of stock-based compensation [Line Items]
Total	$ 11,772	$ 28,808	$ 81,706	$ 223,476
General and administrative [Member]
Stockholders' Equity (Details) - Schedule of stock-based compensation [Line Items]
Total	325,829	427,615	1,582,205	2,320,236
Total	$ 337,601	$ 456,423	$ 1,663,911	$ 2,543,712

Stockholders' Equity (Details_2

Stockholders' Equity (Details) - Schedule of stock options outstanding and exercisable - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Stockholders' Equity (Details) - Schedule of stock options outstanding and exercisable [Line Items]
Stock Options, Outstanding, Beginning Balance (in Shares)	317,857	366,411	248,997
Stock Options, Exercisable, Beginning Balance (in Shares)	194,853	204,230	179,682
Weighted Average, Exercise Price, Outstanding, Beginning Balance	$ 44.53	$ 51.3	$ 61.8
Weighted Average, Exercise Price, Exercisable, Beginning Balance	38.53	47.4	50.4
Weighted Average, Fair Value Vested, Beginning Balance	$ 38.53	$ 47.4	$ 50.4
Weighted Average, Contractual Life (Years), Beginning Balance	6 years 11 months 26 days		6 years 3 months 7 days
Weighted Average Aggregate Intrinsic Value, Beginning Balance (in Dollars)
Stock Options, Outstanding, Ending Balance (in Shares)	252,994	317,857	366,411
Stock Options, Exercisable, Ending Balance (in Shares)	195,192	194,853	204,230
Weighted Average, Exercise Price, Outstanding, Ending Balance	$ 46.03	$ 44.53	$ 51.3
Weighted Average, Exercise Price, Exercisable, Ending Balance	40.21	38.53	47.4
Weighted Average, Fair Value Vested, Ending Balance	$ 40.21	$ 38.53	$ 47.4
Weighted Average, Contractual Life (Years), Ending Balance	6 years 7 months 17 days		6 years 3 months 7 days
Weighted Average, Aggregate Intrinsic Value, Ending Balance (in Dollars)
Stock Options, Outstanding, Granted (in Shares)		19,367	210,467
Stock Options, Exercisable, Granted (in Shares)		694	42,181
Weighted Average, Exercise Price, Outstanding, Granted		$ 10.42	$ 39.72
Weighted Average, Exercise Price, Exercisable, Granted		10.42	40.73
Weighted Average, Fair Value Vested, Granted		$ 4.53	$ 17.95
Weighted Average, Contractual Life (Years), Granted		6 years 3 months 7 days	6 years 3 months 7 days
Weighted Average, Aggregate Intrinsic Value, Granted (in Dollars)
Stock Options Outstanding Exercised (in Shares)			(42,072)
Stock Options Exercisable Exercised (in Shares)
Weighted Average Outstanding Exercised
Weighted Average Exercisable Exercised
Weighted Average Fair Value Vested Exercised
Weighted Average Contractual Life (Years) Exercised
Weighted Average Aggregate Intrinsic Value Exercised (in Dollars)
Stock Options Outstanding Cancelled (in Shares)	(64,863)	(67,921)	(50,981)
Stock Options Exercisable Cancelled (in Shares)
Weighted Average Outstanding Cancelled
Weighted Average Exercisable Cancelled
Weighted Average Fair Value Vested Cancelled
Weighted Average Contractual Life (Years) Cancelled
Weighted Average Aggregate Intrinsic Value Cancelled (in Dollars)
Previously Reported [Member]
Stockholders' Equity (Details) - Schedule of stock options outstanding and exercisable [Line Items]
Stock Options, Outstanding, Beginning Balance (in Shares)	317,857
Stock Options, Exercisable, Beginning Balance (in Shares)	194,853
Weighted Average, Exercise Price, Outstanding, Beginning Balance	$ 45.38
Weighted Average, Exercise Price, Exercisable, Beginning Balance	38.65
Weighted Average, Fair Value Vested, Beginning Balance	$ 38.65
Weighted Average Aggregate Intrinsic Value, Beginning Balance (in Dollars)
Stock Options, Outstanding, Ending Balance (in Shares)		317,857
Stock Options, Exercisable, Ending Balance (in Shares)		194,853
Weighted Average, Exercise Price, Outstanding, Ending Balance		$ 45.38
Weighted Average, Exercise Price, Exercisable, Ending Balance		38.65
Weighted Average, Fair Value Vested, Ending Balance		$ 38.65
Weighted Average, Contractual Life (Years), Ending Balance		6 years 3 months 7 days
Weighted Average, Aggregate Intrinsic Value, Ending Balance (in Dollars)

Stockholders' Equity (Details_3

Stockholders' Equity (Details) - Schedule of stock option activity - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Stock Options, Weighted Average Exercise Price
Stock Options, Total Outstanding (in Shares)	252,994	317,857
Stock Options, Number Exercisable (in Shares)	195,192	194,853
6.00 To 60.60 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Stock Options, Grant Price, Minimum	$ 6	$ 6
Stock Options, Grant Price, Maximum	60.6	60.6
Stock Options, Weighted Average Exercise Price	$ 35.9	$ 34.32
Stock Options, Total Outstanding (in Shares)	220,259	268,357
Stock Options, Number Exercisable (in Shares)	146,796	147,218
Stock Options, Weighted Average Remaining Contractual Term	6 years 6 months 29 days	7 years 2 months 12 days
63.00 To 138.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Stock Options, Grant Price, Minimum	$ 63	$ 63
Stock Options, Grant Price, Maximum	138	138
Stock Options, Weighted Average Exercise Price	$ 83.16	$ 78.22
Stock Options, Total Outstanding (in Shares)	21,301	38,066
Stock Options, Number Exercisable (in Shares)	36,962	36,201
Stock Options, Weighted Average Remaining Contractual Term	4 years 25 days	5 years 3 days
159.00 To 265.80 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Stock Options, Grant Price, Minimum		$ 159
Stock Options, Grant Price, Maximum		265.8
Stock Options, Weighted Average Exercise Price		$ 172.14
Stock Options, Total Outstanding (in Shares)		11,434
Stock Options, Number Exercisable (in Shares)		11,434
Stock Options, Weighted Average Remaining Contractual Term		5 years 3 months 25 days

Stockholders' Equity (Details_4

Stockholders' Equity (Details) - Schedule of warrant activity - Warrant [Member] - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Class of Warrant or Right [Line Items]
Warrants, Outstanding, Beginning Balance (in Shares)	1,178,169	1,187,803	645,761
Warrants, Exercisable, Beginning Balance (in Shares)	1,178,169	1,187,664	516,532
Weighted Average, Exercise Price, Outstanding, Beginning Balance	$ 30.67	$ 31.2	$ 48.6
Weighted Average, Exercise Price, Exercisable, Beginning Balance	30.67	31.2	48.3
Weighted Average, Fair Value Vested, Beginning Balance	$ 17.83	$ 15.9	$ 24.3
Weighted Average, Contractual Life (Years), Beginning Balance	3 years 4 months 28 days		4 years 25 days
Weighted Average, Aggregate Intrinsic Value, Beginning Balance (in Dollars)
Warrants, Outstanding, Ending Balance (in Shares)	1,177,315	1,178,169	1,187,803
Warrants, Exercisable, Ending Balance (in Shares)	1,177,315	1,178,169	1,187,664
Weighted Average, Exercise Price, Outstanding, Ending Balance	$ 30.66	$ 30.67	$ 31.2
Weighted Average, Exercise Price, Exercisable, Ending Balance	30.66	30.67	31.2
Weighted Average, Fair Value Vested, Ending Balance	$ 17.79	$ 17.83	$ 15.9
Weighted Average, Contractual Life (Years), Ending Balance	3 years 1 month 28 days	3 years 4 months 28 days	4 years 4 months 17 days
Weighted Average, Aggregate Intrinsic Value, Ending Balance (in Dollars)
Warrants, Outstanding, Granted (in Shares)			696,444
Warrants, Exercisable, Granted (in Shares)
Weighted Average, Exercise Price, Outstanding, Granted
Weighted Average, Exercise Price, Exercisable, Granted (in Shares)
Weighted Average, Fair Value Vested, Granted
Weighted Average, Aggregate Intrinsic Value, Granted (in Dollars)
Warrants, Outstanding, Exercised (in Shares)			(48,368)
Warrants, Exercisable, Exercised (in Shares)
Weighted Average, Exercise Price, Outstanding, Exercised
Weighted Average, Exercise Price, Exercisable, Exercised
Weighted Average, Fair Value Vested, Exercised
Weighted Average, Aggregate Intrinsic Value, Exercised (in Dollars)
Warrants, Outstanding, Cancelled (in Shares)	(854)	(9,634)	(106,035)
Warrants, Exercisable, Cancelled (in Shares)
Weighted Average, Exercise Price, Outstanding, Cancelled
Weighted Average, Exercise Price, Exercisable, Cancelled
Weighted Average, Fair Value Vested, Cancelled
Weighted Average, Aggregate Intrinsic Value, Cancelled

Non-Cash Expenses (Details) - S

Non-Cash Expenses (Details) - Schedule of non-cash expenses - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Operating expenses:
Stock-based compensation	$ 337,601	$ 456,423	$ 1,663,911	$ 2,543,712
Depreciation & amortization	63,481	32,801	99,247	140,914
Subtotal	401,082	489,224	1,763,158	2,684,626
Other expense:
Amortization of debt discount		8,350	8,350	31,687
Subtotal		8,350	8,350	31,687
Total non-cash expenses	$ 401,082	$ 497,574	$ 1,771,508	$ 2,716,313

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details) - Schedule of Black-Scholes assumptions - Minimum [Member]	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Summary of Significant Accounting Policies (Details) - Schedule of Black-Scholes assumptions [Line Items]
Forfeiture rate
Equity Option [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Black-Scholes assumptions [Line Items]
Expected life		6 years 3 months
Risk free interest rate		1.47%	1.47%	0.90%
Expected volatility		92%	91%	91%
Expected dividend yield

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Details) - Schedule of anti-dilutive securities excluded from computation of diluted net loss per share - shares	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from computation of earnings per share, Amount	1,430,309	1,496,026	1,560,408	1,554,215
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from computation of earnings per share, Amount	1,177,315	1,178,169	1,182,503	1,187,803
Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from computation of earnings per share, Amount	252,994	317,857	377,905	366,412

Accrued Liabilities (Details)_2

Accrued Liabilities (Details) - Schedule of accrued liabilities - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Accrued Liabilities [Abstract]
Lab services & supplies	$ 7,131	$ 160,482	$ 6,080
Professional fees	42,382	167,386	73,090
Total accrued liabilities	$ 49,513	$ 327,868	$ 196,020

Stockholders' Equity (Details_5

Stockholders' Equity (Details) - Schedule of stock-based compensation - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Research and development [Member]
Stockholders' Equity (Details) - Schedule of stock-based compensation [Line Items]
Total	$ 11,772	$ 28,808	$ 81,706	$ 223,476
General and administrative [Member]
Stockholders' Equity (Details) - Schedule of stock-based compensation [Line Items]
Total	325,829	427,615	1,582,205	2,320,236
Total	$ 337,601	$ 456,423	$ 1,663,911	$ 2,543,712

Stockholders' Equity (Details_6

Stockholders' Equity (Details) - Schedule of stock options outstanding and exercisable - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Stock Options Outstanding and Exercisable [Abstract]
Stock Options, Outstanding, Beginning Balance (in Shares)	317,857	366,411	248,997
Stock Options, Exercisable, Beginning Balance (in Shares)	194,853	204,230	179,682
Weighted Average, Exercise Price, Outstanding, Beginning Balance	$ 44.53	$ 51.3	$ 61.8
Weighted Average, Exercise Price, Exercisable, Beginning Balance	38.53	47.4	50.4
Weighted Average, Fair Value Vested, Beginning Balance	$ 38.53	$ 47.4	$ 50.4
Weighted Average, Contractual Life (Years), Beginning Balance	6 years 11 months 26 days		6 years 3 months 7 days
Weighted Average Aggregate Intrinsic Value, Beginning Balance (in Dollars)
Stock Options, Outstanding, Granted (in Shares)		19,367	210,467
Stock Options, Exercisable, Granted (in Shares)		694	42,181
Weighted Average, Exercise Price, Outstanding, Granted		$ 10.42	$ 39.72
Weighted Average, Exercise Price, Exercisable, Granted		10.42	40.73
Weighted Average, Fair Value Vested, Granted		$ 4.53	$ 17.95
Weighted Average, Contractual Life (Years), Granted		6 years 3 months 7 days	6 years 3 months 7 days
Weighted Average, Aggregate Intrinsic Value, Granted (in Dollars)
Stock Options Outstanding Exercised (in Shares)			(42,072)
Stock Options Exercisable Exercised (in Shares)
Weighted Average Outstanding Exercised
Weighted Average Exercisable Exercised
Weighted Average Fair Value Vested Exercised
Weighted Average Contractual Life (Years) Exercised
Weighted Average Aggregate Intrinsic Value Exercised (in Dollars)
Stock Options Outstanding Cancelled (in Shares)	(64,863)	(67,921)	(50,981)
Stock Options Exercisable Cancelled (in Shares)
Weighted Average Outstanding Cancelled
Weighted Average Exercisable Cancelled
Weighted Average Fair Value Vested Cancelled
Weighted Average Contractual Life (Years) Cancelled
Weighted Average Aggregate Intrinsic Value Cancelled (in Dollars)
Stock Options, Outstanding, Ending Balance (in Shares)	252,994	317,857	366,411
Stock Options, Exercisable, Ending Balance (in Shares)	195,192	194,853	204,230
Weighted Average, Exercise Price, Outstanding, Ending Balance	$ 46.03	$ 44.53	$ 51.3
Weighted Average, Exercise Price, Exercisable, Ending Balance	40.21	38.53	47.4
Weighted Average, Fair Value Vested, Ending Balance	$ 40.21	$ 38.53	$ 47.4
Weighted Average, Contractual Life (Years), Ending Balance	6 years 7 months 17 days		6 years 3 months 7 days
Weighted Average, Aggregate Intrinsic Value, Ending Balance (in Dollars)

Stockholders' Equity (Details_7

Stockholders' Equity (Details) - Schedule of stock option activity - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Stock Options, Weighted Average Exercise Price
Stock Options, Total Outstanding (in Shares)	252,994	317,857
Stock Options, Number Exercisable (in Shares)	195,192	194,853
6.00 To 60.60 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Stock Options, Grant Price, Minimum	$ 6	$ 6
Stock Options, Grant Price, Maximum	60.6	60.6
Stock Options, Weighted Average Exercise Price	$ 35.9	$ 34.32
Stock Options, Total Outstanding (in Shares)	220,259	268,357
Stock Options, Number Exercisable (in Shares)	146,796	147,218
Stock Options, Weighted Average Remaining Contractual Term	6 years 6 months 29 days	7 years 2 months 12 days
63.00 To 138.00 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Stock Options, Grant Price, Minimum	$ 63	$ 63
Stock Options, Grant Price, Maximum	138	138
Stock Options, Weighted Average Exercise Price	$ 83.16	$ 78.22
Stock Options, Total Outstanding (in Shares)	21,301	38,066
Stock Options, Number Exercisable (in Shares)	36,962	36,201
Stock Options, Weighted Average Remaining Contractual Term	4 years 25 days	5 years 3 days
159.00 To 181.20 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Stock Options, Grant Price, Minimum	$ 159
Stock Options, Grant Price, Maximum	181.2
Stock Options, Weighted Average Exercise Price	$ 172.14
Stock Options, Total Outstanding (in Shares)	11,434
Stock Options, Number Exercisable (in Shares)	11,434
Stock Options, Weighted Average Remaining Contractual Term	4 years 10 months 2 days

Stockholders' Equity (Details_8

Stockholders' Equity (Details) - Schedule of warrant activity - Warrant [Member] - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Class of Warrant or Right [Line Items]
Warrants, Outstanding, Beginning Balance (in Shares)	1,178,169	1,187,803	645,761
Warrants, Exercisable, Beginning Balance (in Shares)	1,178,169	1,187,664	516,532
Weighted Average, Exercise Price, Outstanding, Beginning Balance	$ 30.67	$ 31.2	$ 48.6
Weighted Average, Exercise Price, Exercisable, Beginning Balance	30.67	31.2	48.3
Weighted Average, Fair Value Vested, Beginning Balance	$ 17.83	$ 15.9	$ 24.3
Weighted Average, Contractual Life (Years), Beginning Balance	3 years 4 months 28 days		4 years 25 days
Weighted Average, Aggregate Intrinsic Value, Beginning Balance (in Dollars)
Warrants, Outstanding, Granted (in Shares)			696,444
Warrants, Exercisable, Granted (in Shares)
Weighted Average, Exercise Price, Outstanding, Granted
Weighted Average, Exercise Price, Exercisable, Granted (in Shares)
Weighted Average, Fair Value Vested, Granted
Granted (in Shares)
Weighted Average, Aggregate Intrinsic Value, Granted (in Dollars)
Warrants, Outstanding, Exercised (in Shares)			(48,368)
Warrants, Exercisable, Exercised (in Shares)
Weighted Average, Exercise Price, Outstanding, Exercised
Weighted Average, Exercise Price, Exercisable, Exercised
Weighted Average, Fair Value Vested, Exercised
Exercised (in Shares)
Weighted Average, Aggregate Intrinsic Value, Exercised (in Dollars)
Warrants, Outstanding, Cancelled (in Shares)	(854)	(9,634)	(106,035)
Warrants, Exercisable, Cancelled (in Shares)
Weighted Average, Exercise Price, Outstanding, Cancelled
Weighted Average, Exercise Price, Exercisable, Cancelled
Weighted Average, Fair Value Vested, Cancelled
Cancelled (in Shares)
Weighted Average, Aggregate Intrinsic Value, Cancelled
Warrants, Outstanding, Ending Balance (in Shares)	1,177,315	1,178,169	1,187,803
Warrants, Exercisable, Ending Balance (in Shares)	1,177,315	1,178,169	1,187,664
Weighted Average, Exercise Price, Outstanding, Ending Balance	$ 30.66	$ 30.67	$ 31.2
Weighted Average, Exercise Price, Exercisable, Ending Balance	30.66	30.67	31.2
Weighted Average, Fair Value Vested, Ending Balance	$ 17.79	$ 17.83	$ 15.9
Weighted Average, Contractual Life (Years), Ending Balance	3 years 1 month 28 days	3 years 4 months 28 days	4 years 4 months 17 days
Weighted Average, Aggregate Intrinsic Value, Ending Balance (in Dollars)

Non-Cash Expenses (Details) -_2

Non-Cash Expenses (Details) - Schedule of non-cash expenses - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Operating expenses:
Stock-based compensation	$ 337,601	$ 456,423	$ 1,663,911	$ 2,543,712
Depreciation & amortization	63,481	32,801	99,247	140,914
Subtotal	401,082	489,224	1,763,158	2,684,626
Other expense:
Amortization of debt discount		8,350	8,350	31,687
Subtotal		8,350	8,350	31,687
Total non-cash expenses	$ 401,082	$ 497,574	$ 1,771,508	$ 2,716,313