| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 12 Months Ended |
| May 31, 2024 |
| Accounting Policies [Abstract] | |
| Use of Estimates | Use
of Estimates The
preparation of these consolidated financial statements in accordance with GAAP requires management to make estimates and assumptions
that affect the amounts reported in the consolidated financial statements and disclosed in the accompanying notes. Actual results may
differ from those estimates and such differences may be material to the consolidated financial statements. |
| Principles of Consolidation | Principles
of Consolidation The
accompanying consolidated financial statements include the accounts of DiamiR Biosciences Corp. and its wholly-owned subsidiary, DiamiR,
LLC (collectively referred to as the “Company”). There are no material intercompany transactions. |
| Cash and Cash Equivalents | Cash
and Cash Equivalents The
Company considers all highly liquid debt instruments with a maturity of three months or less when purchased to be cash equivalents. |
| Related Parties | Related
Parties Parties
are considered related to the Company if the parties that, directly or indirectly, through one or more intermediaries, control, are controlled
by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members
of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if
one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting
parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. All
transactions are recorded at fair value of the goods or services exchanged. See note 7, Convertible Notes Payable - Founders. |
| Research and Development Expenses | Research
and Development Expenses The
Company expenses the cost of research and development as incurred. Research and development expenses comprise costs incurred in performing
research and development activities, including clinical study costs, contracted services, and other external costs. Nonrefundable advance
payments for goods and services that will be used in future research and development activities are expensed when the activity is performed
or when the goods have been received, rather than when payment is made, in accordance with Financial Accounting Standards Board (“FASB”)
Accounting Standards Codification (“ASC”) Topic 730, Research and Development |
| Property and Equipment | Property
and Equipment Equipment
is carried at cost and depreciated on a straight-line basis over the estimated useful lives of the assets. The cost of repairs and maintenance
is expensed as incurred; major replacements and improvements are capitalized. When assets are retired or disposed of, the cost and accumulated
depreciation are removed from the accounts, and any resulting gains or losses are included in income in the year of disposition. The
Company examines the possibility of decreases in the value of fixed assets when events or changes in circumstances reflect the fact that
their recorded value may not be recoverable. |
| Accounting for Income Taxes | Accounting
for Income Taxes As
a result of the Share Exchange, the Company’s results of operations will be taxed as a C Corporation beginning on October 1, 2014.
Prior to the Share Exchange, the Company’s operations were taxed as a limited liability company, whereby the Company elected to
be taxed as a partnership and the income or loss was required to be reported by each respective member on their separate income tax returns.
Therefore, no provision for income taxes has been provided in the accompanying consolidated financial statements for periods prior to
October 1, 2014. The
Company recognizes deferred tax liabilities and assets for the expected future tax consequences of events that have been included in
the financial statements or tax returns. Deferred tax liabilities and assets are determined based on the difference between the financial
statement basis and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected
to reverse. The Company estimates the degree to which tax assets and credit carryforwards will result in a benefit based on expected
profitability by tax jurisdiction. A valuation allowance for such tax assets and loss carryforwards is provided when it is determined
to be more likely than not that the benefit of such deferred tax asset will not be realized in future periods. Tax benefits of operating
loss carryforwards are evaluated on an ongoing basis, including a review of historical and projected future operating results, the eligible
carryforward period, and other circumstances. If it becomes more likely than not that a tax asset will be used, the related valuation
allowance on such assets would be reduced. |
| Fair Value of Financial Instruments | Fair
Value of Financial Instruments ASC
820, Fair Value Measurement and Disclosures 2024 and The
Company determines the fair value of financial and non-financial assets using the highest level inputs available in the fair value hierarchy,
which establishes three levels of inputs that may be used to measure fair value as follows: Level
1: Inputs that reflect unadjusted quoted prices in active markets that are accessible for identical assets or liabilities; Level
2: Inputs include quoted prices for similar assets and liabilities in active or inactive markets or that are observable for the asset
or liability either directly or indirectly; and Level
3: Unobservable inputs that are supported by little or no market activity. Since
inception, the Company has made certain fair value estimates that are not recurring, generally related to share values and expected volatility,
compensation expense and interest expense. Such estimates involve managements review of available information of comparable companies
and are therefore, generally nonobservable Level 3 inputs. |
| Concentrations of Credit Risk | Concentrations
of Credit Risk Cash,
cash equivalents and accounts receivable potentially subject the Company to concentration of credit risk. Cash and cash equivalents are
held at U.S. FDIC-insured financial institutions and the amounts on deposit are sometimes above 250,000 per account. |
| Intangible Assets | Intangible
Assets The
Company records acquired intangible assets based on fair value on the date of acquisition. Finite-lived intangible assets are recorded
at cost and amortized on a straight-line basis over the estimated lives of the assets. Indefinite-lived intangible assets are not subject
to amortization. |
| Impairment of Long-lived Assets | Impairment
of Long-lived Assets The
Company assesses impairment of asset groups, including intangible assets, when events or changes in circumstances indicate that their
carrying amount may not be recoverable. Long-lived assets consist of property and equipment, net, right of use assets and other intangible
assets, net. Circumstances which could trigger a review include, but are not limited to: (i) changes in Company plans; (ii) competition;
(iii) significant adverse changes in the business climate or legal or regulatory factors; (iv) or, expectations that the asset will more
likely than not be sold or disposed of significantly before the end of its estimated useful life. If the estimated future undiscounted
cash flows, excluding interest charges, from the use of an asset are less than its carrying value, a write-down would be recorded to
reduce the related asset to its estimated fair value. |
| Patent Costs | Patent
Costs The
Company has no experience or historical data to support a probable future economic benefit for the arising patent application, filing
and prosecution costs. Therefore, patent costs were expensed as a general and administrative expense as |
| Revenue | Revenue The Company’s primary source of revenue
is grant revenue from non-customers. The Company applies the provisions of ASC Topic 958, Not-For-Profit Entities 2024 and Under these NIH grants, the Company receives
funds monthly on a cost-reimbursement basis for agreed-upon direct and indirect costs for specific research and development activities,
together with a specified fee. Allowable direct costs may include personnel costs, fees for laboratory and other contract services and
supplies, among others. The Company is responsible for performing research
and development activities but is not required to achieve any specified identified results. Accordingly, these grants do not contain
general payback provisions. However, the Company’s performance, costs and compliance are subject to periodic audit and the Company
may be required to repay funds already received in the event of noncompliance. Grant-years ending after May 31, 2023 2024. As of May 31, 2024, 0.5
August 2025 |
| Accounting for Derivative Financial Instruments | Accounting
for Derivative Financial Instruments The
Company evaluates stock options, stock warrants or other contracts to determine if those contracts or embedded components of those contracts
qualify as derivatives to be separately accounted for under the relevant sections of ASC Topic 815-40, Derivative Instruments and
Hedging: Contracts in Entity’s Own Equity Debt 2024 and |
| Stock Based Compensation | Stock
Based Compensation The
Company accounts for share-based compensation arrangements with employees and non-employees using a fair value method which requires
the recognition of compensation expense for costs related to all share-based payments including share options. The fair value method
requires the Company to estimate the fair value of share-based payment awards on the date of grant using an option-pricing model. The
Company uses the Black-Scholes option-pricing model to estimate the fair value of options granted that are expensed on a straight-line
basis over the requisite service period, which is generally the vesting period. The Company accounts for forfeitures as they occur. |
| Leases | Leases The
Company accounts for its operating leases under ASC 842, Leases |
| Convertible Notes Payable | Convertible
Notes Payable Debt
issuance costs and discounts (premiums) related to notes payable are reported as direct deductions (increases) to the outstanding debt
and amortized over the term of the debt using the effective interest method as an addition (reduction) to interest expense. In
August 2020, the FASB issued ASU No. 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives
and Hedging— Contracts in Entity’s Own Equity (Subtopic 815-40)— “Accounting for Convertible Instruments and
Contracts in an Entity’s Own Equity” |
| Recently Issued Accounting Pronouncements | Recently
Issued Accounting Pronouncements There
are no recently issued accounting pronouncements that the Company believes might have a material impact on its financial position or
results of operations. |
