Cryomass (CRYM) 10-K 13 Jun 24 2023 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2023	Jun. 07, 2024	Jun. 30, 2023
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Transition Report	false
Document Financial Statement Error Correction [Flag]	false
Entity Interactive Data Current	Yes
ICFR Auditor Attestation Flag	false
Amendment Flag	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Entity Information [Line Items]
Entity Registrant Name	CRYOMASS TECHNOLOGIES INC.
Entity Central Index Key	0001533030
Entity File Number	000-56155
Entity Tax Identification Number	82-5051728
Entity Incorporation, State or Country Code	NV
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	No
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Public Float			$ 23,733,696
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	1001 Bannock Street
Entity Address, Address Line Two	Suite 612
Entity Address, City or Town	Denver
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80204
Entity Phone Fax Numbers [Line Items]
City Area Code	303
Local Phone Number	416-7208
Entity Listings [Line Items]
Title of 12(b) Security	None
No Trading Symbol Flag	true
Security Exchange Name	NONE
Entity Common Stock, Shares Outstanding		218,684,877

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2023
Auditor [Table]
Auditor Name	Haynie & Company
Auditor Firm ID	457
Auditor Location	Salt Lake City, Utah

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 49,224	$ 2,016,057
Accounts receivable, net	8,552
Deferred tax asset		21,788
Prepaid expenses	94,746	128,651
Total current assets	152,522	2,166,496
Property and equipment, net	723,072	525,855
Goodwill		1,190,000
Intangible assets, net	96,912	3,980,582
Total assets	972,506	7,862,933
Current liabilities:
Accounts payable and accrued expenses	2,236,462	1,288,465
Notes payable, current, net of discount	237,500
Total current liabilities	2,493,962	1,288,465
Notes payable, net of discount	597,381
Contingent royalty liability	1,185,000
Total liabilities	6,821,748	3,288,465
Commitments and contingencies (Note 12)
Shareholders’ equity (deficit):
Common stock, $0.001 par value, 500,000,000 shares authorized, 210,032,401 and 202,651,205 shares issued and outstanding at December 31, 2023 and 2022, respectively	210,033	202,652
Additional paid-in capital	45,907,981	43,163,579
Common stock to be issued		219,765
Accumulated deficit	(51,967,256)	(39,011,528)
Total shareholders’ equity (deficit)	(5,849,242)	4,574,468
Total liabilities and shareholders’ equity (deficit)	972,506	7,862,933
Related Party
Current liabilities:
Deferred revenue, current – related party	20,000
Deferred revenue, long term – related party	75,000
Notes payable, related party, net of discount and premium	$ 2,470,405	$ 2,000,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	210,032,401	202,651,205
Common stock, shares outstanding	210,032,401	202,651,205

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Revenues	$ 13,552
Cost of goods sold
Gross profit	13,552
Operating expenses:
Personnel costs	3,080,295	2,003,506
General and administrative	1,714,912	5,600,038
Legal and professional fees	814,815	2,525,347
Depreciation and amortization	329,223	162,401
Research and development	13,361	20,518
Loss on impairment of goodwill	1,190,000
Loss on impairment of intangible assets	3,653,043
Total operating expenses	10,795,649	10,311,810
Loss from operations	(10,782,097)	(10,311,810)
Other income (expenses):
Interest expense – net	(388,909)	(147,014)
Gain / (loss) on foreign exchange	(47,441)	14,345
Loss on extinguishment of debt	(1,715,493)
Total other expenses	(2,151,843)	(132,669)
Net loss before taxes	(12,933,940)	(10,444,479)
Income tax expense (benefit)	21,788	(21,788)
Net loss	$ (12,955,728)	$ (10,422,691)
Net loss per common share:
Loss per common share – basic (in Dollars per share)	$ (0.06)	$ (0.05)
Weighted average common shares outstanding—basic (in Shares)	206,812,616	200,884,333

Consolidated Statements of Op_2

Consolidated Statements of Operations (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Loss per common share – diluted	$ (0.06)	$ (0.05)
Weighted average common shares outstanding— diluted	206,812,616	200,884,333

Consolidated Statements of Shar

Consolidated Statements of Shareholders’ Equity (Deficit) - USD ($)	Common Stock	Additional Paid-In Capital	Common Stock to Be Issued	Accumulated Deficit	Total
Balance at Dec. 31, 2021	$ 196,950	$ 41,916,207		$ (28,588,837)	$ 13,524,320
Balance (in Shares) at Dec. 31, 2021	196,949,801
Share issuance in exchange for services	$ 1,687	588,938	21,875		612,500
Share issuance in exchange for services (in Shares)	1,687,502
Stock-based compensation	$ 2,886	402,687	197,890		603,463
Stock-based compensation (in Shares)	2,885,529
Shares issued from warrants exercised	$ 221	65,930			66,151
Shares issued from warrants exercised (in Shares)	220,500
Shares issuance from sale of common stock	$ 1,000	213,134			214,134
Shares issuance from sale of common stock (in Shares)	1,000,000
Share cancellation related to interest on note payable	$ (92)	(23,317)			(23,409)
Share cancellation related to interest on note payable (in Shares)	(92,127)
Net loss				(10,422,691)	(10,422,691)
Balance at Dec. 31, 2022	$ 202,652	43,163,579	219,765	(39,011,528)	4,574,468
Balance (in Shares) at Dec. 31, 2022	202,651,205
Common stock issued for prior period services	$ 62	21,813	(21,875)
Common stock issued for prior period services (in Shares)	62,500
Common stock issued for current period services	$ 375	85,363			85,738
Common stock issued for current period services (in Shares)	375,000
Common stock issued for vested RSUs for prior period services	$ 1,100	196,790	(197,890)
Common stock issued for vested RSUs for prior period services (in Shares)	1,100,000
Common stock issued for vested RSUs for current period services	$ 1,595	129,709			131,304
Common stock issued for vested RSUs for current period services (in Shares)	1,594,807
Stock-based compensation for vested RSUs for current period services		249,855			249,855
Shares issuance from sale of common stock	$ 4,149	383,493			387,642
Shares issuance from sale of common stock (in Shares)	4,148,889
Share issuance from exercise of stock options	$ 100	15,900			$ 16,000
Share issuance from exercise of stock options (in Shares)	100,000				100,000
Stock options issued for current period services		849,946			$ 849,946
Warrants issued in conjunction with notes payable		811,533			811,533
Net loss				(12,955,728)	(12,955,728)
Balance at Dec. 31, 2023	$ 210,033	$ 45,907,981		$ (51,967,256)	$ (5,849,242)
Balance (in Shares) at Dec. 31, 2023	210,032,401

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (12,955,728)	$ (10,422,691)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount	67,421	72,917
Depreciation and amortization expense	329,223	157,001
Bad debt expense		4,218,831
Loss on foreign exchange related to notes payable	10,164
Loss on impairment of goodwill	1,190,000
Loss on impairment of intangible assets	3,653,043
Loss on extinguishment of debt	1,715,493
Stock-based compensation expense		603,463
Share issuances in exchange for services		590,625
Deferred income tax expense (benefit)	21,788	(21,788)
Common stock issued for vested RSUs for current period services	131,304
Stock-based compensation for vested RSUs for current period services	249,855
Stock options issued for current period services	849,946
Common stock issued for current period services	85,738
Change in operating assets and liabilities:
Accounts receivable, net	(8,552)
Prepaid expenses	33,905	628,732
Accounts payable and accrued expenses	726,420	(593,954)
Deferred revenue	95,000
Net cash used in operating activities	(3,804,980)	(4,766,864)
CASH FLOWS FROM INVESTING ACTIVITIES:
Issuance of loans receivable		(618,831)
Purchase of property and equipment	(25,000)	(300,855)
Purchase of intangible assets	(49,236)	(98,983)
Net cash used in investing activities	(74,236)	(1,018,669)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of common stock	387,642	256,876
Proceeds from common stock subscribed and to be issued		21,875
Proceeds from exercise of stock options	16,000
Proceeds from notes payable	1,375,755	1,750,000
Principal-in-kind interest accrued	132,986
Net cash provided by financing activities	1,912,383	2,028,751
Net increase (decrease) in cash	(1,966,833)	(3,756,782)
Cash and cash equivalents at beginning of period	2,016,057	5,772,839
Cash and cash equivalents at end of period	49,224	2,016,057
Supplemental disclosure of non-cash investing activities:
Purchase of property and equipment on credit	221,577
Supplemental disclosure of non-cash financing activities:
Net debt discount (premium) recognized from notes payable	$ 302,644

Nature of the Business

Nature of the Business	12 Months Ended
	Dec. 31, 2023
Nature of the Business [Abstract]
NATURE OF THE BUSINESS	1. NATURE OF THE BUSINESS Cryomass Technologies Inc. (the “Company”) develops and licenses cutting-edge equipment and processes to refine harvested cannabis, hemp, and other premium crops. The Company’s patented technology harnesses liquid nitrogen to reduce biomass and then efficiently isolate, collect and preserve delicate resin glands (trichomes) containing prized compounds like cannabinoids and terpenes. Building on this technology, the Company has engineered its premier Trichome Separation unit (CryoSift Separator™), optimized via patented cryogenic processes to rapidly capture intact, high-value cannabis and hemp trichomes (CryoSift™). The Company’s principal office is located at 1001 Bannock St., Suite 612, Denver, CO 80204, and its telephone number is 303-416-7208. The Company’s website is www.cryomass.com. Information appearing on the website is not incorporated by reference into this report. Cryomass Technologies Inc. is the parent company to wholly-owned subsidiaries Cryomass LLC, Cryomass California LLC, and 1304740 B.C. Unlimited Liability Company dba Cryomass Canada. On June 22, 2021, the Company entered into an Asset Purchase Agreement with Cryocann USA Corp, (“Cryocann”) a California corporation (“Cryocann”), pursuant to which Company acquired substantially all the assets of Cryocann. The acquired assets included the patented cryogenic process titled “System and method for cryogenic separation of plant material” (US patent #10,864,525) for the reduction of biomass and efficient isolation, collection and preservation of delicate resin glands (trichomes) of harvested hemp and cannabis, and potentially other high value trichome-rich plants. In September 2021, we were granted an additional patent for our process from the Chinese Intellectual Property Office. In April 2022, we were granted another patent #3,064,896 from the Canadian Intellectual Property Office. We currently are taking steps to gain further protection for our intellectual property through the European Union Intellectual Property Office and other international jurisdictions. The first functional commercial unit, known as a CryoSift Separator™, has been installed at the premises of an operating partner, pursuant to a license and lease arrangement, in California.

Going Concern Uncertainty, Fina

Going Concern Uncertainty, Financial Conditions and Management’s Plans	12 Months Ended
	Dec. 31, 2023
Going Concern Uncertainty, Financial Conditions And Management’s Plans [Abstract]
Going Concern Uncertainty, Financial Conditions and Management’s Plans	2. GOING CONCERN UNCERTAINTY, FINANCIAL CONDITIONS AND MANAGEMENT’S PLANS The Company believes that there is substantial doubt about the Company’s ability to continue as a going concern. The Company believes that its available cash balance as of the date of this filing will not be sufficient to fund its anticipated level of operations for at least the next twelve months. The Company believes that, at the present time, its ability to continue operations depends on cash expected to be available from planned equipment sales and royalty payments in connection with future revenue generation, or possibly from debt or equity investments, to fund its anticipated level of operations for at least the next twelve months. As of December 31, 2023, the Company had a working deficit of $2,341,440 and cash balance of $49,224. The Company estimates that it needs approximately $3,200,000 to cover overhead costs and has capital expenditure requirements of up to $3,125,000, based on the current pipeline of customer activity. The Company believes that the Company will continue to incur losses for the immediate future. The Company expects to finance future cash needs from the results of operations and additional financing until the Company can achieve profitability and positive cash flows from operating activities from, for example, our recently signed equipment purchase and revenue sharing agreement. Since the operating expenses of the unit are required to be covered by licensee and not the Company, the royalty payment would be free cash flow which could be used to cover operating expenses. However, there can be no assurance that the Company will receive sufficient operating cash flow from this agreement or that we will be able to attract the necessary financing. The continuation of our company as a going concern is dependent upon the continued financial support from our shareholders, the ability of our company to obtain necessary equity or debt financing to continue operations, and ultimately the attainment of profitable operations. For the twelve months ended December 31, 2023, our company used $3,804,980 of cash for operating activities, incurred a net loss of $12,955,728 and has an accumulated deficit of $51,967,256 since inception. Our financial statements for the year ended December 31, 2023 have been prepared on a going concern basis and do not include any adjustments that might result from the outcome of this uncertainty.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation The accompanying consolidated financial statements have been prepared in accordance with Generally Accepted Accounting Principles (“GAAP”). The condensed consolidated financial statements include the accounts of the Cryomass Technologies Inc., Cryomass LLC, Cryomass California LLC, and 1304740 B.C. Unlimited Liability Company dba Cryomass Canada. All significant intercompany balances and transactions have been eliminated in consolidation. The Company operates as one segment from its corporate headquarters in Colorado. Use of Estimates The preparation of the Company’s consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of expenses during the reporting period. Significant estimates and assumptions reflected in these consolidated financial statements include, but are not limited to, determining the fair value of the assets acquired and liabilities assumed in acquisition, determining the useful lives and potential impairment of long-lived assets and potential impairment of goodwill. The Company bases its estimates on historical experience, known trends and other market-specific or other relevant factors that it believes to be reasonable under the circumstances. On an ongoing basis, management evaluates its estimates when there are changes in circumstances, facts and experience. Changes in estimates are recorded in the period in which they become known. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid instruments with maturities of three months or less at the time of issuance to be cash equivalents. Concentrations of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. Periodically, the Company maintains deposits in accredited financial institutions in excess of federally insured limits. The Company deposits its cash in financial institutions that it believes have high credit quality and has not experienced any losses on such accounts. Aside from this, the Company does not believe it is exposed to any unusual credit risk. Revenue Recognition In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) (“ASU 2014-09”), which amends the existing accounting standards for revenue recognition. ASU 2014-09 is based on principles that govern the recognition of revenue at an amount an entity expects to be entitled when products are transferred to customers. Subsequently, the FASB issued several other updates related to revenue recognition (collectively with ASU 2014-09, the “new revenue standards” or “ASC 606”). In June 2020, the FASB issued ASU No. 2020-05, Revenue from Contracts with Customers (Topic 606) and Leases (Topic 842): Effective Dates for Certain Entities, further delaying the effective date for Topic 606 to fiscal years beginning after December 15, 2019 and interim periods within fiscal years beginning after December 15, 2020. Pursuant to ASC 606, entities recognize revenue in a manner that depicts the transfer of goods or services to customers at an amount that reflects the consideration to which the entity expects to be entitled to receive in exchange for those goods or services. The model provides that entities follow five steps: (i) identify the contract with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to each performance obligation, and (v) recognize revenue when or as each performance obligation is satisfied (i.e., either point in time or over time). The promised goods or services in the Company’s arrangements typically consist of (1) a license, including rights to the Company’s intellectual property; or / and (2) an obligation to make available for use equipment uniquely suited to apply the intellectual property to customers. Performance obligations are promised goods or services in a contract to transfer a distinct good or service to the customer and are considered distinct when (i) the customer can benefit from the good or service on its own or together with other readily available resources and (ii) the promised good or service is separately identifiable from other promises in the contract. In assessing whether promised goods or services are distinct, the Company considers factors such as the stage of development of the underlying intellectual property, the capabilities of the customer to develop the intellectual property on its own or whether the required expertise is readily available, and whether the goods or services are integral or dependent to other goods or services in the contract. For performance obligations which consist of products, shipping and distribution activities occur prior to the transfer of control of the Company’s products and are considered activities to fulfill the Company’s promise to deliver goods to the customers. The Company estimates the transaction price based on the amount expected to be entitled to for transferring the promised goods or services in the contract. The consideration may include fixed consideration and variable consideration. At the inception of each arrangement that includes variable consideration, the Company evaluates the amount of potential payment and the likelihood that the underlying constraint will be released. The Company utilizes either the most likely amount method or expected value method to estimate the amount expected to be received based on which method best predicts the amount expected to be received. Variable consideration may be constrained and is included in the transaction price only to the extent that it is probable that a significant reversal in the amount of the cumulative revenue recognized will not occur in a future period. Customer prepayments are recorded as contract liabilities (deferred revenue), which shall be subsequently recognized as revenue upon satisfaction of the underlying performance obligations over the life of the contract. The portion of the liabilities that is expected to be recognized as revenue during the succeeding twelve-month period are recorded in Deferred Revenue and the remaining portion is recorded in Deferred Revenue, long term on the accompanying balance sheets at the end of each reporting period. Expenses Operating Expenses Operating expenses encompass personnel costs, research and development expenses, general and administrative expenses, professional and legal fees and depreciation and amortization related to the property and equipment and intangibles acquired through the implementation of internal use software. Personnel costs consist primarily of consulting expense and administrative salaries and wages. General and administrative expenses are comprised of travel expenses, accounting expenses, stock-based compensation, and board fees. Professional services are principally comprised of outside legal and professional fees. Other Income (Expenses) Other income (Expenses) consisted of interest expense, net gain (loss) on foreign exchange and loss on extinguishment of debt. Stock-Based Compensation The fair value of restricted stock units (“RSUs”) granted are measured on the grant date using the closing price of the Company’s common shares on the grant date. For stock options, the Company engages a valuation firm to calculate the grant date fair value of the options issued. The Company accounts for forfeitures as they occur, rather than estimating expected forfeitures over the course of a vesting period. All stock-based compensation costs are recorded in general and administrative expenses in the consolidated statements of operations. Property and Equipment, net Purchase of property and equipment are recorded at cost. Improvements and replacements of property and equipment are capitalized. Maintenance and repairs that do not improve or extend the lives of property and equipment are charged to expense as incurred. When assets are sold or retired, their cost and related accumulated depreciation are removed from the accounts and any gain or loss is reported in the consolidated statements of operations. Depreciation and amortization expense is recognized using the straight-line method over the estimated useful life of each asset, as follows: Estimated Machinery and equipment 15 years Goodwill and Intangible Assets Goodwill represents the excess of the purchase price of an acquired entity over the fair value of identifiable tangible and intangible assets acquired and liabilities assumed in a business combination. Indefinite-lived intangible assets established in connection with business combinations consist of in-process research and development and internal-use software. Intangible assets with indefinite lives are recorded at their estimated fair value at the date of acquisition. Once in-process research and development is placed in service, it will be amortized over the estimated useful life. Internal-use software costs recognized as an intangible asset relates to capitalizable costs of computer software obtained for internal-use as defined by the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 350-40-30-1. All other internal-use software costs are expensed as incurred by the Company. Amortization is recorded straight-line over the estimated useful life of the software. The software has a useful life of 26 months with amortization beginning on April 1, 2023. Intangible assets with finite lives are recorded at their estimated fair value at the date of acquisition and are amortized over their estimated useful lives using the straight-line method. Amortization of assets ceases upon designation as held for sale. The estimated useful lives of intangible assets are detailed in the table below: Estimated Patent 120 Months In-process research and development 104 Months Internal-use software 26 Months Impairment of Goodwill and Intangible Assets Goodwill Goodwill is not amortized, but instead is tested annually at December 31 for impairment and upon the occurrence of certain events or substantive changes in circumstances. We account for the impairment of goodwill under the provisions of Financial Accounting Standards Board (FASB) Accounting Standard Update 2017-04 (“ASU 2017-04”), “ Intangibles – Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment Intangibles – Goodwill and Other – Goodwill The Company performs impairment testing for goodwill by performing the following steps: 1) evaluate the relevant events or circumstances to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount, 2) if yes to step 1, calculate the fair value of the reporting unit and compare it with its carrying amount, including goodwill, 3) recognize impairment, limited to the total amount of goodwill allocated to that reporting unit, equal to the excess of the carrying value of a reporting unit over its fair value. Due to delays in implementing the Company’s business model of its cryogenic process, management fully impaired goodwill during the year ended December 31, 2023. Indefinite-Lived Intangible Assets and Intangible Assets Subject to Amortization Indefinite-lived intangible assets are not amortized, but instead are tested annually at December 31 for impairment and upon the occurrence of certain events or substantive changes in circumstances. We account for the impairment of indefinite-lived intangible assets under the provisions of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 350-30-35, Intangibles – Goodwill and Other – General Intangibles Other Than Goodwill We account for the impairment of intangible assets subject to amortization under the provisions of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 360-10-35, Property, Plant, and Equipment Due to delays in implementing the Company’s business model of its cryogenic process, management fully impaired all related identifiable intangible assets including patents and in-process research and development during the year ended December 31, 2023. Internal-use software was not impaired as of December 31, 2023. Leases We account for our leases under ASC 842, Leases In calculating the right of use and lease liability, we have elected to combine lease and non-lease components. We exclude short-term leases having an initial term of 12 months or less from the new guidance as an accounting policy election, and recognize rent expense on a straight-line basis over the lease term. Income Taxes The Company uses the liability method of accounting for income taxes as set forth in ASC 740, Income Taxes Fair Value Measurements Certain assets and liabilities of the Company are carried at fair value under GAAP. Fair value is defined as 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. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. Financial assets and liabilities carried at fair value are to be classified and disclosed in one of the following three levels of the fair value hierarchy, of which the first two are considered observable and the last is considered unobservable: ● Level 1 — Quoted prices in active markets for identical assets or liabilities. ● Level 2 — Observable inputs (other than Level 1 quoted prices), such as quoted prices in active markets for similar assets or liabilities, quoted prices in markets that are not active for identical or similar assets or liabilities, or other inputs that are observable or can be corroborated by observable market data. ● Level 3 — Unobservable inputs that are supported by little or no market activity that are significant to determining the fair value of the assets or liabilities, including pricing models, discounted cash flow methodologies and similar techniques. The carrying values reported in the consolidated balance sheets for cash, accounts receivable, prepaid expenses, accounts payable, and notes payable approximate fair values because of the immediate or short-term maturities of these financial instruments. Between April and November 2023, the Company issued warrants in conjunction with promissory notes (the “Promissory Notes”) and common stock subscription agreements (the “Common Stock Subscription Agreements”) to investors as part of a capital raising effort The Company has determined that the Warrants are classified as equity and are initially measured at fair value. The fair value of the Warrants was determined utilizing a Binomial model considering all relevant assumptions at the dates of issuance. As the fair value of the Promissory Notes at the issuance date is less than the cash proceeds received, a debt discount on the Promissory Notes was also recorded. The debt discount will be amortized over the lives of the Promissory Notes using the effective interest method. On September 15, 2022, the Company entered into a $2,000,000 Loan Agreement and Unsecured Promissory Note with CRYM Co-Invest (“CRYM Co-Invest”), which accrued interest at 12% per annum, payable quarterly. On December 31, 2023, the parties amended and restated the agreement includes an additional loan amount of $135,000, disbursed on December 22, 2023. The total principal is $2,289,590, which includes principal in-kind interest and accrues regular interest at an amended rate of 15% annually. The Company is obligated to repay the principal and all remaining accrued interest in full by April 1, 2025. A discounted cash flow analysis was used to determine the fair value of the debt. The Company also issued four tranches of common stock purchase warrants to CRYM Co-Invest that are exercisable up until February 8, 2029 and include a cashless exercise option. The total number of warrant shares issued was 20,000,000 (each tranche for 5,000,000 shares, exercisable at $0.25, $0.50, $0.75 and $1.00, per share, respectively). The fair value of the Warrants was determined utilizing a Binomial model considering all relevant assumptions at the dates of issuance. The Company also included a sale and purchase commitment option feature where CRYM Co-Invest has agreed to direct its affiliates to purchase up to five (5) units of the Company’s equipment for $1,200,000 each. Along with the sale and purchase commitment option, if the Company identifies a suitable lessee to rent the equipment from the affiliate and enter into an equipment rental agreement, then CRYM Co-Invest and the Company will each receive 50% of a monthly processing fee for the term of the equipment rental. Lastly, the amended agreement also includes a net revenue sharing commitment feature that begins after the first equipment purchase by the lender’s affiliate, whereby the Company will remit 10% of the Company’s quarterly net revenue that is generated through non-affiliated rental and non-affiliated sales income. With respect to the measurement of the contingent liability for future net revenue royalty payments, management has measured this based on the best estimate of the expected future liability, present valued to the date of initial recognition of this liability, being December 31, 2023. Net Loss per Share The Company follows ASC 260, Earnings Per Share, which requires presentation of basic and diluted earnings per share (“EPS”) on the face of the income statement for all entities with complex capital structures. Net earnings or loss per share is computed by dividing net income or loss by the weighted-average number of common shares outstanding during the period, excluding shares subject to redemption or forfeiture. The Company presents basic and diluted net earnings or loss per share. Diluted net earnings or loss per share reflect the actual weighted average of common shares issued and outstanding during the period, adjusted for potentially dilutive securities outstanding. Potentially dilutive securities are excluded from the computation of the diluted net loss per share if their inclusion would be anti-dilutive. Diluted net loss per share is the same as basic net loss per share for each period. Recent Accounting Pronouncements None.

Revenue

Revenue	12 Months Ended
	Dec. 31, 2023
Revenue [Abstract]
REVENUE	4. REVENUE During the twelve months ended December 31, 2023, the Company recognized a deferred revenue balance of $100,000 on receipt of the upfront fee, on September 25, 2023, associated with the delivery of one complete unit of processing equipment and patent license to RubberRock Inc, as defined in the territory license fee section of our licensing agreement. This amount will be amortized straight-line over the 5-year contract term. As such, the Company recognized $5,000 of revenue in Q4 2023. As of December 31, 2023, $100,000 of the territory license fee was paid and $95,000 remained in deferred revenue. The Company additionally recognized $8,552 of royalty revenue from its contract with RubberRock Inc.

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	5. PROPERTY AND EQUIPMENT, NET Property and equipment, net, of $723,072 and $525,855 as of December 31, 2023 and 2022, respectively, consisted entirely of machinery and equipment. December 31, December 31, Machinery and equipment $ 777,833 $ 531,255 Less: Accumulated depreciation (54,761 ) (5,400 ) $ 723,072 $ 525,855 Depreciation expense for the years ended December 31, 2023 and 2022 was $49,360 and $5,400, respectively.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets [Abstract]
GOODWILL AND INTANGIBLE ASSETS	6. GOODWILL AND INTANGIBLE ASSETS The carrying value of goodwill was $0 and $1,190,000, as of December 31, 2023 and December 31, 2022, respectively. We fully impaired goodwill due to delays in implementing our business model, resulting in a $1,190,000 impairment charge for the year ended December 31, 2023. No additional goodwill has been recognized. The following tables summarize information relating to the Company’s identifiable intangible assets as of December 31, 2023 and December 31, 2022, respectively. December 31, 2023 Estimated Gross Accumulated Carrying Useful Life Amount Amortization Impairment Value Amortized Patent 120 months $ 873,263 $ (174,653 ) $ (698,610 ) $ - Internal-use software 26 months 148,219 (51,307 ) - 96,912 In-process research and development 104 months 3,209,000 (254,567 ) (2,954,433 ) - Total identifiable intangible assets $ 4,230,482 $ (480,527 ) $ (3,653,043 ) $ 96,912 December 31, 2022 Estimated Gross Accumulated Carrying Amortized Patent 120 months 873,263 (130,989 ) 742,274 Indefinite-lived In-process research and development 104 months 3,209,000 (69,675 ) 3,139,325 Internal-use software 98,983 - 98,983 Total identifiable intangible assets $ 4,181,246 $ (200,664 ) $ 3,980,582 Amortization expense was $279,863 and $157,001 for the years ended December 31, 2023 and 2022, respectively. The remaining estimated amortization expense by year is as follows: Years ending December 31, Amount 2024 $ 68,412 2025 28,500 $ 96,912

Deferred Revenue _ Related Part

Deferred Revenue – Related Party	12 Months Ended
	Dec. 31, 2023
Deferred Revenue – Related Party [Abstract]
DEFERRED REVENUE – RELATED PARTY	7. DEFERRED REVENUE – RELATED PARTY On August 18, 2023, we signed a license agreement with California-based RubberRock Inc and its affiliates (“RubberRock” or the “Licensee”). Under the agreement, RubberRock obtained from us a license to use and rent one unit of our equipment under certain rights for the use of the licensed patent solely in connection with the equipment and solely in California. We retain title to and have access to the equipment at all times. The duration of the agreement is five years from August 18, 2023. We subsequently amended the agreement on January 9, 2024 and on February 28, 2024. Under the terms of the amended agreement, which are further detailed below, RubberRock agreed to license the patented process and deploy a Unit in exchange for a territory license fee (the “Territory License Fee”) of $100,000 payable in one or more payments as determined by the Company. The Equipment was delivered to the agreed upon RubberRock location on September 13, 2023 and RubberRock paid $100,000 of the total Territory License Fee on September 25, 2023. In addition to the Territory License Fee, RubberRock will pay the Company monthly royalties. Subsequent to the commencement of the RubberRock agreement, our Chief Executive Officer, Christian Noel, joined the board of directors of RubberRock at the end of September 2023, which created a related party disclosure requirement. In January 2024, Christian Noel left the board of directors of RubberRock. During the twelve months ended December 31, 2023, we determined that the $100,000 of territory license fees we received did not meet the criteria for revenue recognition and therefore was recorded as deferred revenue as of September 30, 2023. As this amount is recognized as revenue over the five-year life of the contract, we recognized $5,000 of revenue in the fourth quarter of 2023.

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2023
Notes Payable [Abstract]
NOTES PAYABLE	8. NOTES PAYABLE Between April and November 2023, the Company issued Promissory Notes to investors as part of a capital raising effort. The Promissory Notes issued have a total principal amount of $1,240,755, or $1,255,206 net of foreign currency adjustments, and bear interest of 12%. Of the $1,240,755 received in Promissory Notes with warrants, $175,000 of the proceeds are from related parties (net of initial debt discount of $54,128), which is further detailed in Note 9. The Promissory Notes have maturities between 24 and 32 months after issuance, at which point repayment is due in full. In conjunction with the Promissory Notes, the Company also issued Warrants to purchase common shares of the Company (the “Common Shares”) to the same investors. The Company issued 3,381,300 warrants with an exercise price of $0.25 and 2,032,500 with an exercise price of $0.09. The Warrants are exercisable for four years from the issuance date. The Company has determined that the Warrants are classified as equity and are initially measured at fair value. The fair value of the Warrants was determined utilizing a Binomial model considering all relevant assumptions at the dates of issuance, including the Company stock price ($0.13 for April subscription agreements, one of which is for Simon Langelier, $0.09 for May subscription agreements, $0.12 for June subscription agreement, $0.14 for July subscription agreement, $0.09 for October subscription agreement, $0.08 for November subscription agreement), term (4 years), historical volatility (152-154%), and risk-free rate (3.8% for April subscription agreements, 3.6% and 3.7% for May subscription agreements for Mario Gobbo and a private investor, respectively, 4.0% for June subscription agreement for Health Diplomats Pte Ltd, 4.2% for July subscription agreement, 5.0% for October subscription agreement, 4.6% for November subscription agreement). The grant date fair value of the Warrants was $351,054. The fair value of the Promissory Notes was $889,701. As the fair value of the Promissory Notes at the issuance date is less than the cash proceeds received, a debt discount on the Promissory Notes of $351,054 was also recorded. As of December 31, 2023, the carrying value of the Promissory Notes was $967,286, net of discount, of which $834,881 relates to non-related parties, and the interest accrued was $67,566. The table below discloses the aggregate amount of long-term borrowings not from related parties maturing in each of the following years: Years ending December 31, Amount 2024 $ 250,000 2025 830,205 2026 - 2027 - 2028 - Total gross principal 1,080,205 (Less: debt discount, net of amortization) (245,324 ) Carrying value as of December 31, 2023 $ 834,881

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	9. RELATED PARTY TRANSACTIONS On September 15, 2022, the Company entered into a loan agreement of $2,000,000 with CRYM Co-Invest LP, of which Alexander Massa, a 23.1% beneficial owner of the Company, has investment control. On December 31, 2023, the parties amended and restated the agreement includes an additional loan amount of $135,000, disbursed on December 22, 2023. The total principal is $2,289,590, which includes principal in-kind interest and accrues regular interest at an amended rate of 15% annually. The Company is obligated to repay the principal and all remaining accrued interest in full by April 1, 2025. A discounted cash flow analysis was used to determine the fair value of the debt. The Company also issued four tranches of common stock purchase warrants to CRYM Co-Invest that are exercisable up until February 8, 2029 and include a cashless exercise option. The total number of warrant shares issued was 20,000,000 (each tranche for 5,000,000 shares, exercisable at $0.25, $0.50, $0.75 and $1.00, per share, respectively). The fair value of the Warrants was determined utilizing a Binomial model considering all relevant assumptions at the dates of issuance, including the Company stock price ($0.04), term (5 years), rounded annual volatility (150%), and risk-free rate (3.84%). The Company also included a sale and purchase commitment option feature where CRYM Co-Invest has agreed to direct its affiliates to purchase up to five (5) units of the Company’s equipment for $1,200,000 each. Along with the sale and purchase commitment option, if the Company identifies a suitable lessee to rent the equipment from the affiliate and enter into an equipment rental agreement, then CRYM Co-Invest and the Company will each receive 50% of a monthly processing fee for the term of the equipment rental. Lastly, the amended agreement also includes a net revenue sharing commitment feature that begins after the first equipment purchase by the lender’s affiliate, whereby the Company will remit 10% of the Company’s quarterly net revenue that is generated through non-affiliated rental and non-affiliated sales income. With respect to the measurement of the contingent liability for future net revenue royalty payments, management has measured this based on the best estimate of the expected future liability, present valued to the date of initial recognition of this liability, being December 31, 2023. The Company received $100,000, $50,000, and $25,000 from Simon Langelier, Health Diplomats Pte Ltd, and Mario Gobbo, respectively. Mr. Langelier and Mr. Gobbo are directors of the Company. Dr. Delon Human is also a director of the Company and is the President of Health Diplomats Pte Ltd. The notes mature on April 17, 2025, June 5, 2025 and May 2, 2025, respectively, and accrue interest at 12% per annum. In conjunction with the loans, the respective parties were issued warrants to purchase 454,500, 227,250, and 113,625 shares of common stock with an exercise price of $0.25 per share. The warrants expire on April 17, 2027, June 5, 2027 and May 2, 2027, respectively. The table below discloses the aggregate amount of long-term borrowings from related parties maturing in each of the following years: Years ending December 31, Amount 2024 $ - 2025 2,464,590 2026 - 2027 - 2028 - Total gross principal 2,464,590 Debt premium 48,410 (Less: debt discount, net of amortization) (42,595 ) Carrying value as of December 31, 2023 $ 2,470,405

Shareholders_ Equity (Deficit)

Shareholders’ Equity (Deficit)	12 Months Ended
	Dec. 31, 2023
Shareholders’ Equity [Abstract]
SHAREHOLDERS’ EQUITY (DEFICIT)	10. SHAREHOLDERS’ EQUITY (DEFICIT) From January to March 2022, the Company issued 458,334 shares of common stock for a total dollar value of $160,417 and accrued an additional $80,208 in common stock to be issued at a later date for a total dollar value of $240,625 in exchange for services. The Company also issued 550,000 shares of common stock for 2021 management performance bonuses, 185,529 shares of common stock for director compensation, and 1,000,000 shares of common stock for 2020 RSU grants vesting in January 2022, all of which were expensed over the RSU grant vesting period, incurring $140,815 of expense during the first quarter of 2022. From April to June 2022, the Company issued 220,500 shares of common stock for exercise of warrants for a total dollar value of $66,151 and 687,501 shares of common stock for a total dollar value of $240,626 in exchange for services. The Company also issued 1,000,000 shares of common stock related to director and management compensation which were expensed over the RSU grant vesting period, incurring $69,095 of expense during the second quarter of 2022. From July to September 2022, the Company issued 416,667 shares of common stock in exchange for services, of which 229,167 related to prior period services, for a total net dollar value of $80,208, 1,000,000 shares from the sale of common stock for a total dollar value of $214,134, and 150,000 shares related to vesting of employee RSU grants for a total dollar value of $31,500. Additionally, 92,127 shares with a total dollar value of $23,409 were cancelled. These shares were initially issued for interest consideration on a note payable, but were subsequently cancelled when the Company decided to pay cash for the interest instead. From September to December 2022, the Company issued 125,000 shares of common stock in exchange for services. From January to March 2023, the Company issued 62,500 shares of common stock for a total dollar value of $21,875 for prior period services, 187,500 shares of common stock for a total dollar value of $65,626 for current period services, 777,932 shares of common stock for a total dollar value of $50,000 for vested RSUs for current period services, and 1,100,000 shares of common stock for a total dollar value of $197,890 for vested RSUs for prior period services. From April to June 2023, the Company issued 187,500 shares of common stock for current period services, as follows: 62,500 shares were issued at $0.091 per share for a total dollar value of $5,687, 62,500 shares were issued at $0.0909 per share for a total dollar value of $5,681, and 62,500 shares were issued at $0.1399 per share for a total dollar value of $8,744, all related to compensation to a consultant. The Company issued 802,000 shares of common stock for vested RSUs for current period services, as follows: 550,000 shares were issued at $0.098 per share for a total dollar value of $53,900, 187,000 shares were issued at $0.0995 per share for a total dollar value of $18,607, 10,000 shares were issued at $0.1088 per share for a total dollar value of $1,088, and 55,000 shares were issued at $0.115 per share for a total dollar value of $6,325, all relating to employee compensation. From July to September 2023, the Company issued 14,875 shares of common stock for vested RSUs for current period services for a total dollar value of $1,384 relating to employee compensation. The Company issued 4,148,889 shares from the sale of the Common Stock Subscription Agreements, as follows: 400,000 shares were issued for a total dollar value of $50,000 and 3,748,889 shares were issued for a total dollar value of $337,400. The Company issued 100,000 shares from exercised stock options for a total dollar value of $16,000. From October to December 2023, the Company issued no shares of common stock. Restricted Stock Unit Awards The Company adopted its 2019 Omnibus Stock Incentive Plan (the “2019 Plan”), which provides for the issuance of stock options, stock grants and RSUs to employees, directors and consultants. The primary purpose of the 2019 Plan was to enhance the ability to attract, motivate, and retain the services of qualified employees, officers and directors. Any RSUs granted under the 2019 Plan were at the discretion of the Compensation Committee of the Board of Directors. On January 10, 2022, the shareholders approved the 2022 Stock Incentive Plan which then replaced the 2019 Plan. A summary of the Company’s RSU award activity for the years ended December 31, 2023 and 2022, respectively, is as follows: Restricted Weighted Outstanding at December 31, 2022 1,453,857 $ 0.30 Granted 3,516,160 0.16 Vested (2,784,807 ) 0.20 Forfeited - - Outstanding at December 31, 2023 2,185,210 $ 0.20 Restricted Weighted Outstanding at December 31, 2021 2,200,000 $ 0.45 Granted 2,189,386 0.29 Vested (2,885,529 ) 0.40 Forfeited (50,000 ) 0.17 Outstanding at December 31, 2022 1,453,857 $ 0.30 The total fair value of RSUs vested during the year ending December 31, 2023 was $351,375. As of December 31, 2023, there was $106,183 of unrecognized stock-based compensation cost related to non-vested RSUs, which is expected to be recognized over the remaining vesting period. Stock-based compensation expense relating to RSUs was $364,441 for the year ending December 31, 2023. Expenses for stock-based compensation are included on the accompanying consolidated statements of operations in general and administrative expense. Stock Option Awards A summary of the Company’s stock option activity for the years ended December 31, 2023 and 2022, respectively, is as follows: Stock Weighted Weighted Aggregate Outstanding at December 31, 2022 8,500,000 $ 0.18 8.5 $ 1,579,108 Granted 3,113,214 0.15 - 382,909 Forfeited - - - - Exercised (100,000 ) 0.16 - - Outstanding at December 31, 2023 11,513,214 $ 0.17 7.3 $ 1,962,017 Stock Weighted Weighted Aggregate Outstanding at December 31, 2021 8,500,000 $ 0.18 9.2 $ 1,579,108 Granted - - - - Forfeited - - - - Outstanding at December 31, 2022 8,500,000 $ 0.18 9.0 $ 1,579,108 Warrants A summary of the Company’s warrant activity for the years ended December 31, 2023 and 2022, respectively, is as follows: Warrant Weighted Weighted Aggregate Outstanding at December 31, 2022 73,950,000 $ 0.40 1.0 $ 1,867,754 Granted 29,162,689 0.49 - 949,670 Exercised - - - - Expired (51,450,000 ) 0.40 - - Outstanding at December 31, 2023 51,662,689 $ 0.45 2.9 $ 2,817,424 Warrant Weighted Weighted Aggregate Outstanding at December 31, 2021 80,975,898 $ 0.39 1.9 $ 1,867,754 Granted - - - - Exercised (220,500 ) 0.30 0.3 - Expired (6,805,398 ) 0.28 - - Outstanding at December 31, 2022 73,950,000 $ 0.40 1.0 $ 1,867,754 During the year ended December 31, 2023, the Company issued warrants with the option to purchase 3,381,300 common shares at an exercise price of $0.25 per share and 2,032,500 common shares at an exercise price of $0.09 per share through the Promissory Notes as well as 3,748,889 common shares at an exercise price of $0.18 per shares through the Common Stock Subscription agreements. The Company also issued four tranches of common stock purchase warrants to CRYM Co-Invest as part of an amended loan agreement that are exercisable up until February 8, 2029 and include a cashless exercise option. The total number of warrant shares issued was 20,000,000 (each tranche for 5,000,000 shares, respectively). The exercise prices of each tranche are $0.25, $0.50, $0.75, and $1.00, respectively. The fair value of these warrants was $811,533, which was recorded to additional paid in capital during the year ended December 31, 2023.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2023
Income Taxes [Open to Receive Provision from Gtm] [Abstract]
INCOME TAXES	11. INCOME TAXES Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in the tax laws and rates on the date of enactment. The Company recognizes interest and penalties related to unrecognized tax benefits within income tax expense. The provision (benefit) for income taxes for the years ended December 31, 2023 and 2022 consists of: 2023 2022 Current (benefit) provision Federal $ - $ - State - - Total Current - - Deferred (benefit) provision Federal $ 22,267 $ (6,262 ) State (479 ) (15,526 ) Total Deferred $ 21,788 $ (21,788 ) Total Provision $ 21,788 $ (21,788 ) The statutory federal income tax rate (21 percent) for the years ended December 31, 2023 and 2022 is reconciled to the effective income tax rate as follows: 2023 2022 Tax Percentage Tax Percentage Income Taxes At Statutory Federal Income Tax Rate $ (2,716,127 ) 21.00 % $ (2,193,341 ) 21.00 % State Taxes, Net Of Federal Income Tax Benefit (479 ) (0.00 ) (15,527 ) 0.15 Return to Provision Adjustment - Permanent Items (21,847 ) 0.17 (433,010 ) 4.15 Prior Year True-Up 163,579 (1.26 ) - - Deferred Only Adjustment - 0.00 (360,713 ) 3.45 Change in Valuation Allowance 2,584,136 (19.98 ) 2,984,005 (28.57 ) Perms 12,526 (0.10 ) (3,203 ) 0.03 Effective tax $ 21,788 (0.17 )% $ (21,788 ) 0.21 % Deferred tax assets and liabilities by type at December 31, 2023 and 2022 are as follows: Deferred Tax Assets (Liabilities): 2023 2022 Stock Compensation - RSU $ 277,595 $ 122,132 Stock Compensation - Options 420,658 256,288 Accrued Salary & Payroll Taxes 203,494 - Accrued Board Fees 57,113 - Accrued Expenses 38,048 - Depreciation (151,246 ) (73,637 ) Section 174 203,337 - Internal Use Software 7,621 - Patent 209,324 10,687 In-Process Research & Development 865,370 (28,129 ) Goodwill - CryoCann 298,593 (16,862 ) Book vs. Tax Difference on Debt Issuance Cost and Modifications 486,584 - General Business Tax Credit Carryforward 21,847 - NOL - Federal Pre-2018 - 43,367 NOL - Federal Post-2017 5,930,410 5,233,548 NOL - State 1,181,241 1,086,609 Deferred Tax Assets (Liabilities) $ 10,049,989 $ 6,690,261 Valuation Allowance (10,049,989 ) (6,693,634 ) Net Deferred Tax Assets (Liabilities) $ - $ (3,373 ) As of December 31, 2023 and 2022, the Company had federal net operating loss carryforwards of approximately $28,240,046 and $25,128,168. As result of the 2017 Tax Cuts and Jobs Act (“TCJA”) and the 2020 Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), any federal net operating losses generated in years beginning after December 31, 2017 can be carried forward indefinitely to offset taxable income in future periods. The amount of federal net operating losses with an indefinite carryforward totaled $28,240,046 as of December 31, 2023. State net operating losses were approximately $29,246,910 and $31,260,334 at December 31, 2023 and 2022, respectively. State net operating losses will begin to expire in 2039. The deferred tax assets before valuation allowance for the net operating losses were $7,111,651 and $6,363,524 as of December 31, 2023 and 2022. Certain net operating loss carryforward are subject to an annual limitation as a result of previous changes in ownership as defined under Internal Revenue Code Section 382. These net operating losses have been fully reserved. Management assesses the available positive and negative evidence to estimate whether sufficient future taxable income will be generated to permit use of the existing deferred tax assets. On the basis of this evaluation, as of December 31, 2023, the Company has recorded a full valuation allowance against its net deferred tax asset position. The valuation allowance is estimated to be approximately $10,049,989 and $6,693,634 for the years ended December 31, 2023 and 2022, respectively. However, because deferred tax liabilities related to indefinite lived intangibles cannot be used as a source of income to recognize deferred tax assets with definite lives, the recorded valuation allowance exceeded the net deferred assets resulting in an overall net deferred tax liability, as reflected in the table above for December 31, 2022. The Goodwill has been fully impaired in 2023 as a result no overall net deferred tax liability exists as of December 31, 2023. The Company has adopted the provisions of ASC 740 which prescribe the procedures for recognition and measurement of tax positions taken or expected to be taken in income tax returns. As of December 31, 2023, the Company does not have an accrual relating to uncertain tax positions. It is not anticipated that unrecognized tax benefits would significantly increase or decrease within 12 months of the reporting date.

Commitments & Contingencies

Commitments & Contingencies	12 Months Ended
	Dec. 31, 2023
Commitments & Contingencies [Abstract]
COMMITMENTS & CONTINGENCIES	12. COMMITMENTS & CONTINGENCIES Occasionally, the Company may be involved in claims and legal proceedings arising from the ordinary course of its business. The Company records a provision for a liability when it believes that it is both probable that a liability has been incurred, and the amount can be reasonably estimated. If these estimates and assumptions change or prove to be incorrect, it could have a material impact on the Company’s consolidated financial statements. Contingencies are inherently unpredictable, and the assessments of the value can involve a series of complex judgments about future events and can rely heavily on estimates and assumptions. On December 31, 2023, the Company entered into a net revenue sharing agreement with CRYM Co-Invest in which the Company is obligated to pay royalties equal to 10% of its net revenues. Management determined its best estimate of future expected liability as of December 31, 2023 and recognized a $1,185,000 contingent royalty liability included in long-term liabilities on its balance sheet.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	13. SUBSEQUENT EVENTS On January 9, 2024 and again on February 28, 2024, we amended a license agreement with RubberRock Inc that was originally executed on August 18, 2023. The amendments adjusted the royalty percentage and calculation, as well as the territory license fee to be collected. Effective February 26, 2024, the Employment Agreements of CEO Christian Noel, CFO Philip Blair Mullin and General Counsel Patricia Kovacevic were amended to reduce Base Salary of each person to $315,000, $250,000 and 250,000 respectively. On February 29, 2024, Cryomass entered into an Equipment Purchase And Sale Agreement wherein CRYM Co-Invest Unit #1 LLP (“CRYM1”), a special purpose vehicle created for the purpose, agreed to purchase one CryoSift Separator Unit for C$1.62 million. In turn, CRYM1 entered into a lease agreement with Vmax Canna Solutions Inc of Ontario, Canada to lease the CryoSift Separator for three years with two one-year options. To date, no funds have been received from CRYM1. On April 23, 2024, a holder of a $250,000 promissory note agreed to cancel the note and accrued interest in exchange for 7,647,494 common shares and 7,647,494 warrants exercisable at $0.07 per share for four years. On May 9, 2024, Cryomass entered into an Equipment Purchase And Sale Agreement wherein CRYM Co-Invest Unit #2 LLP (“CRYM2”), a special purpose vehicle created for the purpose, agreed to purchase one CryoSift Separator Unit for $1.2 million. In turn, CRYM2 entered into a lease agreement with a wholly-owned US subsidiary of Leef Brands Inc of Vancouver, Canada to lease the CryoSift Separator for three years with one three-year options to renew. To date, a substantial portion of the proceeds of the sale have been received from CRYM2. On June 11, 2024, the Company entered into equity subscription agreements with two private investors for $500,000. Per terms of the agreement, upon receipt of proceeds, the Company will issue 8,000,000 shares of common stock, 12,500,000 common stock purchase warrants at an exercise price of $0.06, and 4,500,000 common stock purchase warrants at an exercise price of $0.0001 per share.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure
Net Income (Loss)	$ (12,955,728)	$ (10,422,691)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Dec. 31, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements have been prepared in accordance with Generally Accepted Accounting Principles (“GAAP”). The condensed consolidated financial statements include the accounts of the Cryomass Technologies Inc., Cryomass LLC, Cryomass California LLC, and 1304740 B.C. Unlimited Liability Company dba Cryomass Canada. All significant intercompany balances and transactions have been eliminated in consolidation. The Company operates as one segment from its corporate headquarters in Colorado.
Use of Estimates	Use of Estimates The preparation of the Company’s consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of expenses during the reporting period. Significant estimates and assumptions reflected in these consolidated financial statements include, but are not limited to, determining the fair value of the assets acquired and liabilities assumed in acquisition, determining the useful lives and potential impairment of long-lived assets and potential impairment of goodwill. The Company bases its estimates on historical experience, known trends and other market-specific or other relevant factors that it believes to be reasonable under the circumstances. On an ongoing basis, management evaluates its estimates when there are changes in circumstances, facts and experience. Changes in estimates are recorded in the period in which they become known. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid instruments with maturities of three months or less at the time of issuance to be cash equivalents.
Concentrations of Credit Risk	Concentrations of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. Periodically, the Company maintains deposits in accredited financial institutions in excess of federally insured limits. The Company deposits its cash in financial institutions that it believes have high credit quality and has not experienced any losses on such accounts. Aside from this, the Company does not believe it is exposed to any unusual credit risk.
Revenue Recognition	Revenue Recognition In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) (“ASU 2014-09”), which amends the existing accounting standards for revenue recognition. ASU 2014-09 is based on principles that govern the recognition of revenue at an amount an entity expects to be entitled when products are transferred to customers. Subsequently, the FASB issued several other updates related to revenue recognition (collectively with ASU 2014-09, the “new revenue standards” or “ASC 606”). In June 2020, the FASB issued ASU No. 2020-05, Revenue from Contracts with Customers (Topic 606) and Leases (Topic 842): Effective Dates for Certain Entities, further delaying the effective date for Topic 606 to fiscal years beginning after December 15, 2019 and interim periods within fiscal years beginning after December 15, 2020. Pursuant to ASC 606, entities recognize revenue in a manner that depicts the transfer of goods or services to customers at an amount that reflects the consideration to which the entity expects to be entitled to receive in exchange for those goods or services. The model provides that entities follow five steps: (i) identify the contract with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to each performance obligation, and (v) recognize revenue when or as each performance obligation is satisfied (i.e., either point in time or over time). The promised goods or services in the Company’s arrangements typically consist of (1) a license, including rights to the Company’s intellectual property; or / and (2) an obligation to make available for use equipment uniquely suited to apply the intellectual property to customers. Performance obligations are promised goods or services in a contract to transfer a distinct good or service to the customer and are considered distinct when (i) the customer can benefit from the good or service on its own or together with other readily available resources and (ii) the promised good or service is separately identifiable from other promises in the contract. In assessing whether promised goods or services are distinct, the Company considers factors such as the stage of development of the underlying intellectual property, the capabilities of the customer to develop the intellectual property on its own or whether the required expertise is readily available, and whether the goods or services are integral or dependent to other goods or services in the contract. For performance obligations which consist of products, shipping and distribution activities occur prior to the transfer of control of the Company’s products and are considered activities to fulfill the Company’s promise to deliver goods to the customers. The Company estimates the transaction price based on the amount expected to be entitled to for transferring the promised goods or services in the contract. The consideration may include fixed consideration and variable consideration. At the inception of each arrangement that includes variable consideration, the Company evaluates the amount of potential payment and the likelihood that the underlying constraint will be released. The Company utilizes either the most likely amount method or expected value method to estimate the amount expected to be received based on which method best predicts the amount expected to be received. Variable consideration may be constrained and is included in the transaction price only to the extent that it is probable that a significant reversal in the amount of the cumulative revenue recognized will not occur in a future period. Customer prepayments are recorded as contract liabilities (deferred revenue), which shall be subsequently recognized as revenue upon satisfaction of the underlying performance obligations over the life of the contract. The portion of the liabilities that is expected to be recognized as revenue during the succeeding twelve-month period are recorded in Deferred Revenue and the remaining portion is recorded in Deferred Revenue, long term on the accompanying balance sheets at the end of each reporting period.
Expenses	Expenses Operating Expenses Operating expenses encompass personnel costs, research and development expenses, general and administrative expenses, professional and legal fees and depreciation and amortization related to the property and equipment and intangibles acquired through the implementation of internal use software. Personnel costs consist primarily of consulting expense and administrative salaries and wages. General and administrative expenses are comprised of travel expenses, accounting expenses, stock-based compensation, and board fees. Professional services are principally comprised of outside legal and professional fees. Other Income (Expenses) Other income (Expenses) consisted of interest expense, net gain (loss) on foreign exchange and loss on extinguishment of debt.
Stock-Based Compensation	Stock-Based Compensation The fair value of restricted stock units (“RSUs”) granted are measured on the grant date using the closing price of the Company’s common shares on the grant date. For stock options, the Company engages a valuation firm to calculate the grant date fair value of the options issued. The Company accounts for forfeitures as they occur, rather than estimating expected forfeitures over the course of a vesting period. All stock-based compensation costs are recorded in general and administrative expenses in the consolidated statements of operations.
Property and Equipment, net	Property and Equipment, net Purchase of property and equipment are recorded at cost. Improvements and replacements of property and equipment are capitalized. Maintenance and repairs that do not improve or extend the lives of property and equipment are charged to expense as incurred. When assets are sold or retired, their cost and related accumulated depreciation are removed from the accounts and any gain or loss is reported in the consolidated statements of operations. Depreciation and amortization expense is recognized using the straight-line method over the estimated useful life of each asset, as follows: Estimated Machinery and equipment 15 years
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill represents the excess of the purchase price of an acquired entity over the fair value of identifiable tangible and intangible assets acquired and liabilities assumed in a business combination. Indefinite-lived intangible assets established in connection with business combinations consist of in-process research and development and internal-use software. Intangible assets with indefinite lives are recorded at their estimated fair value at the date of acquisition. Once in-process research and development is placed in service, it will be amortized over the estimated useful life. Internal-use software costs recognized as an intangible asset relates to capitalizable costs of computer software obtained for internal-use as defined by the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 350-40-30-1. All other internal-use software costs are expensed as incurred by the Company. Amortization is recorded straight-line over the estimated useful life of the software. The software has a useful life of 26 months with amortization beginning on April 1, 2023. Intangible assets with finite lives are recorded at their estimated fair value at the date of acquisition and are amortized over their estimated useful lives using the straight-line method. Amortization of assets ceases upon designation as held for sale. The estimated useful lives of intangible assets are detailed in the table below: Estimated Patent 120 Months In-process research and development 104 Months Internal-use software 26 Months
Impairment of Goodwill and Intangible Assets	Impairment of Goodwill and Intangible Assets Goodwill Goodwill is not amortized, but instead is tested annually at December 31 for impairment and upon the occurrence of certain events or substantive changes in circumstances. We account for the impairment of goodwill under the provisions of Financial Accounting Standards Board (FASB) Accounting Standard Update 2017-04 (“ASU 2017-04”), “ Intangibles – Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment Intangibles – Goodwill and Other – Goodwill The Company performs impairment testing for goodwill by performing the following steps: 1) evaluate the relevant events or circumstances to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount, 2) if yes to step 1, calculate the fair value of the reporting unit and compare it with its carrying amount, including goodwill, 3) recognize impairment, limited to the total amount of goodwill allocated to that reporting unit, equal to the excess of the carrying value of a reporting unit over its fair value. Due to delays in implementing the Company’s business model of its cryogenic process, management fully impaired goodwill during the year ended December 31, 2023. Indefinite-Lived Intangible Assets and Intangible Assets Subject to Amortization Indefinite-lived intangible assets are not amortized, but instead are tested annually at December 31 for impairment and upon the occurrence of certain events or substantive changes in circumstances. We account for the impairment of indefinite-lived intangible assets under the provisions of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 350-30-35, Intangibles – Goodwill and Other – General Intangibles Other Than Goodwill We account for the impairment of intangible assets subject to amortization under the provisions of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 360-10-35, Property, Plant, and Equipment Due to delays in implementing the Company’s business model of its cryogenic process, management fully impaired all related identifiable intangible assets including patents and in-process research and development during the year ended December 31, 2023. Internal-use software was not impaired as of December 31, 2023.
Leases	Leases We account for our leases under ASC 842, Leases In calculating the right of use and lease liability, we have elected to combine lease and non-lease components. We exclude short-term leases having an initial term of 12 months or less from the new guidance as an accounting policy election, and recognize rent expense on a straight-line basis over the lease term.
Income Taxes	Income Taxes The Company uses the liability method of accounting for income taxes as set forth in ASC 740, Income Taxes
Fair Value Measurements	Fair Value Measurements Certain assets and liabilities of the Company are carried at fair value under GAAP. Fair value is defined as 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. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. Financial assets and liabilities carried at fair value are to be classified and disclosed in one of the following three levels of the fair value hierarchy, of which the first two are considered observable and the last is considered unobservable: ● Level 1 — Quoted prices in active markets for identical assets or liabilities. ● Level 2 — Observable inputs (other than Level 1 quoted prices), such as quoted prices in active markets for similar assets or liabilities, quoted prices in markets that are not active for identical or similar assets or liabilities, or other inputs that are observable or can be corroborated by observable market data. ● Level 3 — Unobservable inputs that are supported by little or no market activity that are significant to determining the fair value of the assets or liabilities, including pricing models, discounted cash flow methodologies and similar techniques. The carrying values reported in the consolidated balance sheets for cash, accounts receivable, prepaid expenses, accounts payable, and notes payable approximate fair values because of the immediate or short-term maturities of these financial instruments. Between April and November 2023, the Company issued warrants in conjunction with promissory notes (the “Promissory Notes”) and common stock subscription agreements (the “Common Stock Subscription Agreements”) to investors as part of a capital raising effort The Company has determined that the Warrants are classified as equity and are initially measured at fair value. The fair value of the Warrants was determined utilizing a Binomial model considering all relevant assumptions at the dates of issuance. As the fair value of the Promissory Notes at the issuance date is less than the cash proceeds received, a debt discount on the Promissory Notes was also recorded. The debt discount will be amortized over the lives of the Promissory Notes using the effective interest method. On September 15, 2022, the Company entered into a $2,000,000 Loan Agreement and Unsecured Promissory Note with CRYM Co-Invest (“CRYM Co-Invest”), which accrued interest at 12% per annum, payable quarterly. On December 31, 2023, the parties amended and restated the agreement includes an additional loan amount of $135,000, disbursed on December 22, 2023. The total principal is $2,289,590, which includes principal in-kind interest and accrues regular interest at an amended rate of 15% annually. The Company is obligated to repay the principal and all remaining accrued interest in full by April 1, 2025. A discounted cash flow analysis was used to determine the fair value of the debt. The Company also issued four tranches of common stock purchase warrants to CRYM Co-Invest that are exercisable up until February 8, 2029 and include a cashless exercise option. The total number of warrant shares issued was 20,000,000 (each tranche for 5,000,000 shares, exercisable at $0.25, $0.50, $0.75 and $1.00, per share, respectively). The fair value of the Warrants was determined utilizing a Binomial model considering all relevant assumptions at the dates of issuance. The Company also included a sale and purchase commitment option feature where CRYM Co-Invest has agreed to direct its affiliates to purchase up to five (5) units of the Company’s equipment for $1,200,000 each. Along with the sale and purchase commitment option, if the Company identifies a suitable lessee to rent the equipment from the affiliate and enter into an equipment rental agreement, then CRYM Co-Invest and the Company will each receive 50% of a monthly processing fee for the term of the equipment rental. Lastly, the amended agreement also includes a net revenue sharing commitment feature that begins after the first equipment purchase by the lender’s affiliate, whereby the Company will remit 10% of the Company’s quarterly net revenue that is generated through non-affiliated rental and non-affiliated sales income. With respect to the measurement of the contingent liability for future net revenue royalty payments, management has measured this based on the best estimate of the expected future liability, present valued to the date of initial recognition of this liability, being December 31, 2023.
Net Loss per Share	Net Loss per Share The Company follows ASC 260, Earnings Per Share, which requires presentation of basic and diluted earnings per share (“EPS”) on the face of the income statement for all entities with complex capital structures. Net earnings or loss per share is computed by dividing net income or loss by the weighted-average number of common shares outstanding during the period, excluding shares subject to redemption or forfeiture. The Company presents basic and diluted net earnings or loss per share. Diluted net earnings or loss per share reflect the actual weighted average of common shares issued and outstanding during the period, adjusted for potentially dilutive securities outstanding. Potentially dilutive securities are excluded from the computation of the diluted net loss per share if their inclusion would be anti-dilutive. Diluted net loss per share is the same as basic net loss per share for each period.
Recent Accounting Pronouncements	Recent Accounting Pronouncements None.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
Schedule of Straight-Line Method Over the Estimated Useful Life of Each Asset	Depreciation and amortization expense is recognized using the straight-line method over the estimated useful life of each asset, as follows: Estimated Machinery and equipment 15 years
Schedule of Estimated Useful Lives of Intangible Assets	The estimated useful lives of intangible assets are detailed in the table below: Estimated Patent 120 Months In-process research and development 104 Months Internal-use software 26 Months

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment, Net	Property and equipment, net, of $723,072 and $525,855 as of December 31, 2023 and 2022, respectively, consisted entirely of machinery and equipment. December 31, December 31, Machinery and equipment $ 777,833 $ 531,255 Less: Accumulated depreciation (54,761 ) (5,400 ) $ 723,072 $ 525,855

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets [Abstract]
Schedule of Identifiable Intangible Assets	The following tables summarize information relating to the Company’s identifiable intangible assets as of December 31, 2023 and December 31, 2022, respectively. December 31, 2023 Estimated Gross Accumulated Carrying Useful Life Amount Amortization Impairment Value Amortized Patent 120 months $ 873,263 $ (174,653 ) $ (698,610 ) $ - Internal-use software 26 months 148,219 (51,307 ) - 96,912 In-process research and development 104 months 3,209,000 (254,567 ) (2,954,433 ) - Total identifiable intangible assets $ 4,230,482 $ (480,527 ) $ (3,653,043 ) $ 96,912 December 31, 2022 Estimated Gross Accumulated Carrying Amortized Patent 120 months 873,263 (130,989 ) 742,274 Indefinite-lived In-process research and development 104 months 3,209,000 (69,675 ) 3,139,325 Internal-use software 98,983 - 98,983 Total identifiable intangible assets $ 4,181,246 $ (200,664 ) $ 3,980,582
Schedule of Amortization Expense	The remaining estimated amortization expense by year is as follows: Years ending December 31, Amount 2024 $ 68,412 2025 28,500 $ 96,912

Notes Payable (Tables)

Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Payable [Abstract]
Schedule of Discloses the Aggregate Amount of Long-Term Borrowings Not from Related Parties Maturing	The table below discloses the aggregate amount of long-term borrowings not from related parties maturing in each of the following years: Years ending December 31, Amount 2024 $ 250,000 2025 830,205 2026 - 2027 - 2028 - Total gross principal 1,080,205 (Less: debt discount, net of amortization) (245,324 ) Carrying value as of December 31, 2023 $ 834,881

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Schedule of Aggregate Amount of Long-term Borrowings from Related Parties Maturing	The table below discloses the aggregate amount of long-term borrowings from related parties maturing in each of the following years: Years ending December 31, Amount 2024 $ - 2025 2,464,590 2026 - 2027 - 2028 - Total gross principal 2,464,590 Debt premium 48,410 (Less: debt discount, net of amortization) (42,595 ) Carrying value as of December 31, 2023 $ 2,470,405

Shareholders_ Equity (Deficit)

Shareholders’ Equity (Deficit) (Tables)	12 Months Ended
	Dec. 31, 2023
Shareholders’ Equity [Abstract]
Schedule of Company's RSU Award Activity	A summary of the Company’s RSU award activity for the years ended December 31, 2023 and 2022, respectively, is as follows: Restricted Weighted Outstanding at December 31, 2022 1,453,857 $ 0.30 Granted 3,516,160 0.16 Vested (2,784,807 ) 0.20 Forfeited - - Outstanding at December 31, 2023 2,185,210 $ 0.20 Restricted Weighted Outstanding at December 31, 2021 2,200,000 $ 0.45 Granted 2,189,386 0.29 Vested (2,885,529 ) 0.40 Forfeited (50,000 ) 0.17 Outstanding at December 31, 2022 1,453,857 $ 0.30
Schedule of Stock Option Activity	A summary of the Company’s stock option activity for the years ended December 31, 2023 and 2022, respectively, is as follows: Stock Weighted Weighted Aggregate Outstanding at December 31, 2022 8,500,000 $ 0.18 8.5 $ 1,579,108 Granted 3,113,214 0.15 - 382,909 Forfeited - - - - Exercised (100,000 ) 0.16 - - Outstanding at December 31, 2023 11,513,214 $ 0.17 7.3 $ 1,962,017 Stock Weighted Weighted Aggregate Outstanding at December 31, 2021 8,500,000 $ 0.18 9.2 $ 1,579,108 Granted - - - - Forfeited - - - - Outstanding at December 31, 2022 8,500,000 $ 0.18 9.0 $ 1,579,108
Schedule of Warrant Activity	A summary of the Company’s warrant activity for the years ended December 31, 2023 and 2022, respectively, is as follows: Warrant Weighted Weighted Aggregate Outstanding at December 31, 2022 73,950,000 $ 0.40 1.0 $ 1,867,754 Granted 29,162,689 0.49 - 949,670 Exercised - - - - Expired (51,450,000 ) 0.40 - - Outstanding at December 31, 2023 51,662,689 $ 0.45 2.9 $ 2,817,424 Warrant Weighted Weighted Aggregate Outstanding at December 31, 2021 80,975,898 $ 0.39 1.9 $ 1,867,754 Granted - - - - Exercised (220,500 ) 0.30 0.3 - Expired (6,805,398 ) 0.28 - - Outstanding at December 31, 2022 73,950,000 $ 0.40 1.0 $ 1,867,754

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Taxes [Open to Receive Provision from Gtm] [Abstract]
Schedule of Provision (Benefit) for Income Taxes	The provision (benefit) for income taxes for the years ended December 31, 2023 and 2022 consists of: 2023 2022 Current (benefit) provision Federal $ - $ - State - - Total Current - - Deferred (benefit) provision Federal $ 22,267 $ (6,262 ) State (479 ) (15,526 ) Total Deferred $ 21,788 $ (21,788 ) Total Provision $ 21,788 $ (21,788 )
Schedule of Reconciled to the Effective Income Tax Rate	The statutory federal income tax rate (21 percent) for the years ended December 31, 2023 and 2022 is reconciled to the effective income tax rate as follows: 2023 2022 Tax Percentage Tax Percentage Income Taxes At Statutory Federal Income Tax Rate $ (2,716,127 ) 21.00 % $ (2,193,341 ) 21.00 % State Taxes, Net Of Federal Income Tax Benefit (479 ) (0.00 ) (15,527 ) 0.15 Return to Provision Adjustment - Permanent Items (21,847 ) 0.17 (433,010 ) 4.15 Prior Year True-Up 163,579 (1.26 ) - - Deferred Only Adjustment - 0.00 (360,713 ) 3.45 Change in Valuation Allowance 2,584,136 (19.98 ) 2,984,005 (28.57 ) Perms 12,526 (0.10 ) (3,203 ) 0.03 Effective tax $ 21,788 (0.17 )% $ (21,788 ) 0.21 %
Schedule of Deferred Tax Assets and Liabilities	Deferred tax assets and liabilities by type at December 31, 2023 and 2022 are as follows: Deferred Tax Assets (Liabilities): 2023 2022 Stock Compensation - RSU $ 277,595 $ 122,132 Stock Compensation - Options 420,658 256,288 Accrued Salary & Payroll Taxes 203,494 - Accrued Board Fees 57,113 - Accrued Expenses 38,048 - Depreciation (151,246 ) (73,637 ) Section 174 203,337 - Internal Use Software 7,621 - Patent 209,324 10,687 In-Process Research & Development 865,370 (28,129 ) Goodwill - CryoCann 298,593 (16,862 ) Book vs. Tax Difference on Debt Issuance Cost and Modifications 486,584 - General Business Tax Credit Carryforward 21,847 - NOL - Federal Pre-2018 - 43,367 NOL - Federal Post-2017 5,930,410 5,233,548 NOL - State 1,181,241 1,086,609 Deferred Tax Assets (Liabilities) $ 10,049,989 $ 6,690,261 Valuation Allowance (10,049,989 ) (6,693,634 ) Net Deferred Tax Assets (Liabilities) $ - $ (3,373 )

Going Concern Uncertainty, Fi_2

Going Concern Uncertainty, Financial Conditions and Management’s Plans (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Going Concern Uncertainty, Financial Conditions and Management’s Plans [Line Items]
Working capital deficit	$ 2,341,440
Cash balance	49,224	$ 2,016,057
Overhead costs	3,200,000
Capital expenditures	221,577
Cash for operating activities	(3,804,980)	(4,766,864)
Incurred net loss	(12,955,728)	(10,422,691)
Accumulated deficit	(51,967,256)	$ (39,011,528)
Other Customer [Member]
Going Concern Uncertainty, Financial Conditions and Management’s Plans [Line Items]
Capital expenditures	$ 3,125,000

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)		12 Months Ended
	Sep. 15, 2022	Dec. 31, 2023	Dec. 22, 2023	Dec. 31, 2022
Significant Accounting Policies [Line Items]
Income taxes, description		In accordance with ASC 740-10, for those tax positions where there is a greater than 50% likelihood that a tax benefit will be sustained, our policy will be to record the largest amount of tax benefit that is more likely than not to be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. For those income tax positions where there is less than 50% likelihood that a tax benefit will be sustained, no tax benefit will be recognized in the consolidated financial statements.
Loan agreement	$ 2,000,000
Interest per annum	12%
Additional loan amount			$ 135,000
Principal amount		$ 2,289,590
Amended rate		15%
Shares issued		5,000,000		125,000
Purchase commitment option		$ 1,200,000
Equipment rental		50%
Net revenue		10%
Share-Based Payment Arrangement, Tranche One [Member]
Significant Accounting Policies [Line Items]
Issued, per share		$ 0.25
Share-Based Payment Arrangement, Tranche Two [Member]
Significant Accounting Policies [Line Items]
Issued, per share		0.5
Share-Based Payment Arrangement, Tranche Three [Member]
Significant Accounting Policies [Line Items]
Issued, per share		0.75
Share-Based Payment Arrangement, Tranche Four [Member]
Significant Accounting Policies [Line Items]
Issued, per share		$ 1
Warrant [Member]
Significant Accounting Policies [Line Items]
Shares issued		20,000,000

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of Straight-Line Method Over the Estimated Useful Life of Each Asset	Dec. 31, 2023
Machinery and equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	15 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of Intangible Assets	Dec. 31, 2023
Patent [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives of intangible assets	120 months
In Process research and development [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives of intangible assets	104 months
Internal use software [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives of intangible assets	26 months

Revenue (Details)

Revenue (Details) - USD ($)		3 Months Ended	12 Months Ended
	Sep. 25, 2023	Dec. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Revenue [Line Items]
Deferred revenue		$ 100,000	$ 100,000
Contract term			5 years
Revenue		5,000	$ 13,552
Territory license fee	$ 100,000		100,000
RubberRock Inc [Member]
Revenue [Line Items]
Deferred revenue		$ 95,000	95,000
Royalty revenue			$ 8,552

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Property and equipment, net	$ 723,072	$ 525,855

Property and Equipment, Net (_2

Property and Equipment, Net (Details) - Schedule of Property and Equipment, Net - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Property and Equipment, Net [Line Items]
Less: Accumulated depreciation	$ (54,761)	$ (5,400)
Property and equipment, net	723,072	525,855
Machinery and equipment [Member]
Schedule of Property and Equipment, Net [Line Items]
Property and equipment, gross	$ 777,833	$ 531,255

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets [Abstract]
Goodwill	$ 0	$ 1,190,000
Impairment charges	1,190,000
Amortization expense	$ 279,863	$ 157,001

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets (Details) - Schedule of Identifiable Intangible Assets - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Amortized
Amortized intangible assets, Gross Amount	$ 4,230,482	$ 4,181,246
Amortized intangible assets, Accumulated Amortization	(480,527)	(200,664)
Amortized intangible assets, Impairment	(3,653,043)
Amortized intangible assets, Carrying Value	$ 96,912	$ 3,980,582
Patent [Member]
Amortized
Amortized intangible assets, Estimated Useful Life (Years)	120 months
Amortized intangible assets, Gross Amount	$ 873,263
Amortized intangible assets, Accumulated Amortization	(174,653)
Amortized intangible assets, Impairment	(698,610)
Amortized intangible assets, Carrying Value
Internal use software [Member]
Amortized
Amortized intangible assets, Estimated Useful Life (Years)	26 months
Amortized intangible assets, Gross Amount	$ 148,219
Amortized intangible assets, Accumulated Amortization	(51,307)
Amortized intangible assets, Impairment
Amortized intangible assets, Carrying Value	$ 96,912
In-process research and development [Member]
Amortized
Amortized intangible assets, Estimated Useful Life (Years)	104 months	104 months
Amortized intangible assets, Gross Amount	$ 3,209,000	$ 3,209,000
Amortized intangible assets, Accumulated Amortization	(254,567)	(69,675)
Amortized intangible assets, Impairment	(2,954,433)
Amortized intangible assets, Carrying Value		$ 3,139,325
Patent [Member]
Amortized
Amortized intangible assets, Estimated Useful Life (Years)		120 months
Amortized intangible assets, Gross Amount		$ 873,263
Amortized intangible assets, Accumulated Amortization		(130,989)
Amortized intangible assets, Carrying Value		$ 742,274
Internal use software [Member]
Amortized
Amortized intangible assets, Estimated Useful Life (Years)
Amortized intangible assets, Gross Amount		$ 98,983
Amortized intangible assets, Accumulated Amortization
Amortized intangible assets, Carrying Value		$ 98,983

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets (Details) - Schedule of Amortization Expense - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Amortization Expense [Abstract]
2024	$ 68,412
2025	28,500
Total amortization expense	$ 96,912	$ 3,980,582

Deferred Revenue _ Related Pa_2

Deferred Revenue – Related Party (Details) - USD ($)			3 Months Ended	12 Months Ended
	Sep. 25, 2023	Aug. 18, 2023	Dec. 31, 2023	Dec. 31, 2023
Deferred Revenue Related Party [Line Items]
Deferred revenue agreement term		5 years
Territory license fee	$ 100,000			$ 100,000
Territory license fee agreement, description				Territory License Fee, RubberRock will pay the Company monthly royalties.
Revenue			$ 5,000
License [Member]
Deferred Revenue Related Party [Line Items]
Territory license fees				$ 100,000

Notes Payable (Details)

Notes Payable (Details) - USD ($)	8 Months Ended	12 Months Ended
	Nov. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Notes Payable [Line Items]
Bear interest rate	12%
Received in promissory notes with warrants		$ 1,375,755	$ 1,750,000
Proceeds from note payable		175,000
Debt discount		$ 54,128
Warrants issued (in Shares)		2,032,500
Exercise price (in Dollars per share)		$ 0.25
Subscriptions agreements, description		The fair value of the Warrants was determined utilizing a Binomial model considering all relevant assumptions at the dates of issuance, including the Company stock price ($0.13 for April subscription agreements, one of which is for Simon Langelier, $0.09 for May subscription agreements, $0.12 for June subscription agreement, $0.14 for July subscription agreement, $0.09 for October subscription agreement, $0.08 for November subscription agreement), term (4 years), historical volatility (152-154%), and risk-free rate (3.8% for April subscription agreements, 3.6% and 3.7% for May subscription agreements for Mario Gobbo and a private investor, respectively, 4.0% for June subscription agreement for Health Diplomats Pte Ltd, 4.2% for July subscription agreement, 5.0% for October subscription agreement, 4.6% for November subscription agreement).
Fair value of warrants		$ 351,054
Fair value of promissory notes		889,701
Carrying value of the promissory notes		967,286
Promissory Note [Member]
Notes Payable [Line Items]
Debt discount		$ 351,054
Warrant [Member]
Notes Payable [Line Items]
Exercise price (in Dollars per share)		$ 0.09
Warrant [Member] | Minimum [Member]
Notes Payable [Line Items]
Warrants issued (in Shares)		2,032,500
Exercise price (in Dollars per share)		$ 0.09
Warrant [Member] | Maximum [Member]
Notes Payable [Line Items]
Warrants issued (in Shares)		3,381,300
Exercise price (in Dollars per share)		$ 0.25
Promissory Note [Member]
Notes Payable [Line Items]
Maturity date, description		The Promissory Notes have maturities between 24 and 32 months
Interest accrued		$ 67,566
Promissory Note [Member] | Minimum [Member]
Notes Payable [Line Items]
Total principal amount	$ 1,240,755
Promissory Note [Member] | Maximum [Member]
Notes Payable [Line Items]
Total principal amount	$ 1,255,206
Notes Payable [Member]
Notes Payable [Line Items]
Received in promissory notes with warrants		1,240,755
Notes Payable [Member]
Notes Payable [Line Items]
Relates to non related parties		$ 834,881

Notes Payable (Details) - Sched

Notes Payable (Details) - Schedule of Discloses the Aggregate Amount of Long-Term Borrowings Not from Related Parties Maturing	Dec. 31, 2023 USD ($)
Schedule of Discloses the Aggregate Amount of Long-term Borrowings Maturing [Abstract]
2024	$ 250,000
2025	830,205
2026
2027
2028
Total gross principal	1,080,205
(Less: debt discount, net of amortization)	(245,324)
Carrying value as of December 31, 2023	$ 834,881

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 22, 2023	Dec. 31, 2022	Sep. 15, 2022
Related Party Transactions [Line Items]
Loan agreement				$ 2,000,000
Additional loan amount		$ 135,000
Principal amount	$ 2,289,590
Amended rate	15%
Shares issued	5,000,000		125,000
Stock price per share	$ 0.04
Term	5 years
Annual volatility, percentage	150%
Risk-free rate	3.84%
Purchase commitment option	$ 1,200,000
Equipment rental	50%
Net revenue	10%
Accrued interest percentage	12%
Exercise price per share	$ 0.25
CRYM Co-Invest [Member]
Related Party Transactions [Line Items]
Beneficial owner investment control percentage				23.10%
Share-Based Payment Arrangement, Tranche One [Member]
Related Party Transactions [Line Items]
Issued, per share	0.25
Share-Based Payment Arrangement, Tranche Two [Member]
Related Party Transactions [Line Items]
Issued, per share	0.5
Share-Based Payment Arrangement, Tranche Three [Member]
Related Party Transactions [Line Items]
Issued, per share	0.75
Share-Based Payment Arrangement, Tranche Four [Member]
Related Party Transactions [Line Items]
Issued, per share	$ 1
Accrued interest [Member]
Related Party Transactions [Line Items]
Maturity date	Apr. 17, 2025
Warrant [Member]
Related Party Transactions [Line Items]
Shares issued	20,000,000
Simon Langelier [Member]
Related Party Transactions [Line Items]
Proceeds from related parties	$ 100,000
Common stock shares	454,500
Health Diplomats Pte Ltd [Member]
Related Party Transactions [Line Items]
Proceeds from related parties	$ 50,000
Common stock shares	227,250
Mario Gobbo [Member]
Related Party Transactions [Line Items]
Proceeds from related parties	$ 25,000
Common stock shares	113,625
Warrant [Member]
Related Party Transactions [Line Items]
Matures date	Apr. 17, 2027

Related Party Transactions (D_2

Related Party Transactions (Details) - Schedule of Aggregate Amount of Long-term Borrowings from Related Parties Maturing - Related Parties [Member]	Dec. 31, 2023 USD ($)
Debt Instrument [Line Items]
2024
2025	2,464,590
2026
2027
2028
Total gross principal	2,464,590
Debt premium	48,410
(Less: debt discount, net of amortization)	(42,595)
Carrying value as of December 31, 2023	$ 2,470,405

Shareholders_ Equity (Deficit_2

Shareholders’ Equity (Deficit) (Details) - USD ($)	3 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2023	Dec. 31, 2022
Shareholders’ Equity [Line Items]
Shares of common stock		210,032,401	202,651,205
Exercise of warrants (in Dollars)		$ 210,033	$ 202,652
Common stock exchange for services	240,626
RSU grant vesting period, incurring expense (in Dollars)	$ 69,095
Shares issued		5,000,000	125,000
Fair value of RSU’s vested (in Dollars)		$ 351,375
Unrecognized stock based compensation (in Dollars)		$ 106,183
Warrants of purchase shares		3,381,300
Exercise price per share (in Dollars per share)		$ 0.25
Class Of Warrant Issued		2,032,500
Warrants shares		3,748,889
Fair value warrants (in Dollars)		$ 351,054
Common Stock [Member]
Shareholders’ Equity [Line Items]
Shares of common stock	220,500
Exercise of warrants (in Dollars)	$ 66,151
Issuance of common stock shares	1,000,000
Share-Based Payment Arrangement, Tranche One [Member]
Shareholders’ Equity [Line Items]
Shares issued, price per share (in Dollars per share)		$ 0.25
Share-Based Payment Arrangement, Tranche Two [Member]
Shareholders’ Equity [Line Items]
Shares issued, price per share (in Dollars per share)		0.5
Share-Based Payment Arrangement, Tranche Three [Member]
Shareholders’ Equity [Line Items]
Shares issued, price per share (in Dollars per share)		0.75
Share-Based Payment Arrangement, Tranche Four [Member]
Shareholders’ Equity [Line Items]
Shares issued, price per share (in Dollars per share)		$ 1
January to March 2022 [Member]
Shareholders’ Equity [Line Items]
Conversion of common stock description		From January to March 2022, the Company issued 458,334 shares of common stock for a total dollar value of $160,417 and accrued an additional $80,208 in common stock to be issued at a later date for a total dollar value of $240,625 in exchange for services. The Company also issued 550,000 shares of common stock for 2021 management performance bonuses, 185,529 shares of common stock for director compensation, and 1,000,000 shares of common stock for 2020 RSU grants vesting in January 2022, all of which were expensed over the RSU grant vesting period, incurring $140,815 of expense during the first quarter of 2022.
July to September 2022 [Member]
Shareholders’ Equity [Line Items]
Conversion of common stock description		From July to September 2022, the Company issued 416,667 shares of common stock in exchange for services, of which 229,167 related to prior period services, for a total net dollar value of $80,208, 1,000,000 shares from the sale of common stock for a total dollar value of $214,134, and 150,000 shares related to vesting of employee RSU grants for a total dollar value of $31,500. Additionally, 92,127 shares with a total dollar value of $23,409 were cancelled. These shares were initially issued for interest consideration on a note payable, but were subsequently cancelled when the Company decided to pay cash for the interest instead.
January to March 2023 [Member]
Shareholders’ Equity [Line Items]
Conversion of common stock description		From January to March 2023, the Company issued 62,500 shares of common stock for a total dollar value of $21,875 for prior period services, 187,500 shares of common stock for a total dollar value of $65,626 for current period services, 777,932 shares of common stock for a total dollar value of $50,000 for vested RSUs for current period services, and 1,100,000 shares of common stock for a total dollar value of $197,890 for vested RSUs for prior period services.
April to June 2023 [Member]
Shareholders’ Equity [Line Items]
Conversion of common stock description		From April to June 2023, the Company issued 187,500 shares of common stock for current period services, as follows: 62,500 shares were issued at $0.091 per share for a total dollar value of $5,687, 62,500 shares were issued at $0.0909 per share for a total dollar value of $5,681, and 62,500 shares were issued at $0.1399 per share for a total dollar value of $8,744, all related to compensation to a consultant. The Company issued 802,000 shares of common stock for vested RSUs for current period services, as follows: 550,000 shares were issued at $0.098 per share for a total dollar value of $53,900, 187,000 shares were issued at $0.0995 per share for a total dollar value of $18,607, 10,000 shares were issued at $0.1088 per share for a total dollar value of $1,088, and 55,000 shares were issued at $0.115 per share for a total dollar value of $6,325, all relating to employee compensation.
July to September 2023 [Member]
Shareholders’ Equity [Line Items]
Conversion of common stock description		From July to September 2023, the Company issued 14,875 shares of common stock for vested RSUs for current period services for a total dollar value of $1,384 relating to employee compensation. The Company issued 4,148,889 shares from the sale of the Common Stock Subscription Agreements, as follows: 400,000 shares were issued for a total dollar value of $50,000 and 3,748,889 shares were issued for a total dollar value of $337,400. The Company issued 100,000 shares from exercised stock options for a total dollar value of $16,000.
Warrant [Member]
Shareholders’ Equity [Line Items]
Shares issued		20,000,000
Exercise price per share (in Dollars per share)		$ 0.09
Exercise price (in Dollars per share)		$ 0.18
Warrant [Member] | Common Stock [Member]
Shareholders’ Equity [Line Items]
Shares of common stock	687,501
Restricted Stock Units (RSUs) [Member]
Shareholders’ Equity [Line Items]
Stock-based compensation expense (in Dollars)		$ 364,441
Warrant [Member]
Shareholders’ Equity [Line Items]
Fair value warrants (in Dollars)		$ 811,533

Shareholders_ Equity (Deficit_3

Shareholders’ Equity (Deficit) (Details) - Schedule of Company's RSU Award Activity - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted Stock Units, Outstanding, Beginning	1,453,857	2,200,000
Weighted Average Grant Date Fair Value, Outstanding, Beginning	$ 0.3	$ 0.45
Restricted Stock Units, Granted	3,516,160	2,189,386
Weighted Average Grant Date Fair Value, Granted	$ 0.16	$ 0.29
Restricted Stock Units, Vested	(2,784,807)	(2,885,529)
Weighted Average Grant Date Fair Value, Vested	$ 0.2	$ 0.4
Restricted Stock Units, Forfeited		(50,000)
Weighted Average Grant Date Fair Value, Forfeited		$ 0.17
Restricted Stock Units, Outstanding, Ending	2,185,210	1,453,857
Weighted Average Grant Date Fair Value, Outstanding, Ending	$ 0.2	$ 0.3

Shareholders_ Equity (Deficit_4

Shareholders’ Equity (Deficit) (Details) - Schedule of Stock Option Activity - USD ($)			12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022
Schedule Of Stock Option Activity [Abstract]
Stock Option Shares, Outstanding, Ending Balance (in Shares)	8,500,000	8,500,000	11,513,214	8,500,000
Weighted Average Exercise Price, Outstanding, Ending Balance	$ 0.18	$ 0.18	$ 0.17	$ 0.18
Weighted Average Remaining Contractual Term, Outstanding, Ending Balance	8 years 6 months	9 years 2 months 12 days	7 years 3 months 18 days	9 years
Aggregate Intrinsic Value, Outstanding, Ending Balance (in Dollars)	$ 1,579,108	$ 1,579,108	$ 1,962,017	$ 1,579,108
Stock Option Shares, Granted and vested (in Shares)			3,113,214
Weighted Average Exercise Price, Granted and vested			$ 0.15
Aggregate Intrinsic Value, Granted and vested			$ 382,909
Stock Option Shares, Forfeited (in Shares)
Weighted Average Exercise Price, Forfeited
Aggregate Intrinsic Value, Forfeited (in Dollars)
Stock Option Shares, Exercised (in Shares)			(100,000)
Weighted Average Exercise Price, Exercised			$ 0.16
Aggregate Intrinsic Value, Outstanding, Exercised (in Dollars)

Shareholders_ Equity (Deficit_5

Shareholders’ Equity (Deficit) (Details) - Schedule of Warrant Activity - Warrant [Member] - USD ($)			12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022
Class of Warrant or Right [Line Items]
Warrant Shares, Outstanding, Ending Balance	73,950,000	80,975,898	51,662,689	73,950,000
Weighted Average Exercise Price, Outstanding, Ending Balance	$ 0.4	$ 0.39	$ 0.45	$ 0.4
Weighted Average Remaining Contractual Term, Outstanding, Ending Balance	1 year	1 year 10 months 24 days	2 years 10 months 24 days	1 year
Aggregate Fair Value, Outstanding, Ending Balance	$ 1,867,754	$ 1,867,754	$ 2,817,424	$ 1,867,754
Warrant Shares, Granted			29,162,689
Weighted Average Exercise Price, Granted			$ 0.49
Aggregate Fair Value, Granted			$ 949,670
Warrant Shares, Exercised				(220,500)
Weighted Average Exercise Price, Exercised				$ 0.3
Weighted Average Remaining Contractual Term, Exercised				3 months 18 days
Aggregate Fair Value, Exercised
Warrant Shares, Expired			(51,450,000)	(6,805,398)
Weighted Average Exercise Price, Expired			$ 0.4	$ 0.28
Aggregate Fair Value, Expired

Income Taxes (Details)

Income Taxes (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Taxes [Line Items]
Net operating loss carryforwards		$ 25,128,168	$ 28,240,046
Net operating losses		28,240,046
State net operating losses		31,260,334	29,246,910
valuation allowance for the net operating losses		6,363,524	7,111,651
Valuation allowance is estimated		$ 6,693,634	$ 10,049,989
Tax Year 2041 [Member]
Income Taxes [Line Items]
Operating loss carryforward expire term	2039 years

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of Provision (Benefit) for Income Taxes - Income Taxes [Member] - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Current (benefit) provision
Federal
State
Total Current
Deferred (benefit) provision
Federal	22,267	(6,262)
State	(479)	(15,526)
Total Deferred	21,788	(21,788)
Total Provision	$ 21,788	$ (21,788)

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of Reconciled to the Effective Income Tax Rate - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Reconciled to the Effective Income Tax Rate [Abstract]
Income Taxes At Statutory Federal Income Tax Rate, Tax	$ (2,716,127)	$ (2,193,341)
Income Taxes At Statutory Federal Income Tax Rate, Percentage	21%	21%
State Taxes, Net Of Federal Income Tax Benefit, Tax	$ (479)	$ (15,527)
State Taxes, Net Of Federal Income Tax Benefit, Percentage	0%	0.15%
Return to Provision Adjustment - Permanent Items, Tax	$ (21,847)	$ (433,010)
Return to Provision Adjustment - Permanent Items, Percentage	0.17%	4.15%
Deferred Only Adjustment, Tax	$ 163,579
Deferred Only Adjustment, Percentage	(1.26%)
Other, Tax		$ (360,713)
Other, Percentage	0%	3.45%
Change in Valuation Allowance, Tax	$ 2,584,136	$ 2,984,005
Change in Valuation Allowance, Percentage	(19.98%)	(28.57%)
Section 280E Expense Disallowance, Tax	$ 12,526	$ (3,203)
Section 280E Expense Disallowance, Percentage	(0.10%)	0.03%
Effective tax, Tax	$ 21,788	$ (21,788)
Effective tax, Percentage	(0.17%)	0.21%

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Deferred Tax Assets and Liabilities [Abstract]
Stock Compensation - RSU	$ 277,595	$ 122,132
Stock Compensation - Options	420,658	256,288
Accrued Salary & Payroll Taxes	203,494
Accrued Board Fees	57,113
Accrued Expenses	38,048
Depreciation	(151,246)	(73,637)
Section 174	203,337
Internal Use Software	7,621
Patent	209,324	10,687
In-Process Research & Development	865,370	(28,129)
Goodwill - CryoCann	298,593	(16,862)
Book vs. Tax Difference on Debt Issuance Cost and Modifications	486,584
General Business Tax Credit Carryforward	21,847
NOL - Federal Pre-2018		43,367
NOL - Federal Post-2017	5,930,410	5,233,548
NOL - State	1,181,241	1,086,609
Deferred Tax Assets (Liabilities)	10,049,989	6,690,261
Valuation Allowance	$ (10,049,989)	(6,693,634)
Net Deferred Tax Assets (Liabilities)		$ (3,373)

Commitments & Contingencies (De

Commitments & Contingencies (Details)	12 Months Ended
	Dec. 31, 2023 USD ($)
Commitments & Contingencies [Abstract]
Royalties percentage	10%
Contingent royalty liability	$ 1,185,000

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)		12 Months Ended
	Feb. 26, 2024	Dec. 31, 2023
Subsequent Events [Line Items]
Subsequent event, description		On February 29, 2024, Cryomass entered into an Equipment Purchase And Sale Agreement wherein CRYM Co-Invest Unit #1 LLP (“CRYM1”), a special purpose vehicle created for the purpose, agreed to purchase one CryoSift Separator Unit for C$1.62 million. In turn, CRYM1 entered into a lease agreement with Vmax Canna Solutions Inc of Ontario, Canada to lease the CryoSift Separator for three years with two one-year options. To date, no funds have been received from CRYM1.On April 23, 2024, a holder of a $250,000 promissory note agreed to cancel the note and accrued interest in exchange for 7,647,494 common shares and 7,647,494 warrants exercisable at $0.07 per share for four years.On May 9, 2024, Cryomass entered into an Equipment Purchase And Sale Agreement wherein CRYM Co-Invest Unit #2 LLP (“CRYM2”), a special purpose vehicle created for the purpose, agreed to purchase one CryoSift Separator Unit for $1.2 million. In turn, CRYM2 entered into a lease agreement with a wholly-owned US subsidiary of Leef Brands Inc of Vancouver, Canada to lease the CryoSift Separator for three years with one three-year options to renew. To date, a substantial portion of the proceeds of the sale have been received from CRYM2.On June 11, 2024, the Company entered into equity subscription agreements with two private investors for $500,000. Per terms of the agreement, upon receipt of proceeds, the Company will issue 8,000,000 shares of common stock, 12,500,000 common stock purchase warrants at an exercise price of $0.06, and 4,500,000 common stock purchase warrants at an exercise price of $0.0001 per share.
CEO Christian Noel [Member] | Subsequent Event [Member]
Subsequent Events [Line Items]
Base salary	$ 315,000
CFO Philip Blair Mullin [Member] | Subsequent Event [Member]
Subsequent Events [Line Items]
Base salary	250,000
General Counsel Patricia Kovacevic [Member] | Subsequent Event [Member]
Subsequent Events [Line Items]
Base salary	$ 250,000