Aclarion (ACON) 10-Q 15 Aug 22 2022 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2022	Aug. 15, 2022
Cover [Abstract]
Entity Registrant Name	ACLARION, INC.
Entity Central Index Key	0001635077
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	Yes
Document Period End Date	Jun. 30, 2022
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2022
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		7,821,515
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	001-41358
Entity Incorporation State Country Code	DE
Entity Tax Identification Number	47-3324725
Entity Address Address Line 1	8181 Arista Place
Entity Address Address Line 2	Suite 100
Entity Address City Or Town	Broomfield
Entity Address State Or Province	CO
City Area Code	833
Local Phone Number	275-2266
Security 12b Title	Common Stock, par value $0.00001 per share
Trading Symbol	ACON
Security Exchange Name	NASDAQ
Entity Interactive Data Current	Yes
Entity Address Postal Zip Code	80021

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Current assets:
Cash	$ 3,792,880	$ 432,530
Restricted cash	10,000	20,000
Accounts receivable, net	5,037	6,280
Prepaids & other current assets	581,446	273,394
Total current assets	4,389,363	732,204
Non-current assets:
Property and equipment, net	6,628	12,636
Intangible assets, net	1,224,998	1,144,625
Total non-current assets	1,231,626	1,157,261
Total assets	5,620,989	1,889,465
Current liabilities:
Accounts payable	1,184,376	1,065,304
Accrued and other liabilities	197,043	696,582
Promissory note payable	0	2,000,000
Preferred dividends payable	0	3,856,898
Total current liabilities	1,381,419	7,618,784
Redeemable preferred stock: (See Note 8)
Additional paid-in capital - series B2 and B3 Preferred Stock	0	7,102,229
Total mezzanine equity	0	7,102,287
Deficiency in stockholders' equity:
Common stock - $0.00001 par value, 200,000,000 authorized and 7,821,515 shares issued and outstanding (see Note 1)	78	9
Additional paid-in capital	41,184,654	19,054,234
Accumulated deficit	(36,945,162)	(31,886,036)
Total deficiency in stockholders' equity	4,239,570	(12,831,606)
Total liabilities, mezzanine, and deficiency in stockholders' equity	5,620,989	1,889,465
Series B3 Preferred Stock [Member]
Deficiency in stockholders' equity:
Preferred stock, value	0	42
Series B1 Preferred Stock [Member]
Deficiency in stockholders' equity:
Preferred stock, value	0	73
Series B2 Preferred Stock [Member]
Deficiency in stockholders' equity:
Preferred stock, value	0	16
Series A Preferred Stock [Member]
Deficiency in stockholders' equity:
Preferred stock, value	0	62
Series B, Preferred Stock [Member]
Deficiency in stockholders' equity:
Preferred stock, value	$ 0	$ 52

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2022	Dec. 31, 2021
Common stock, Par Value	$ 0.00001	$ 0.00001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	7,821,515	905,685
Common stock, shares outstanding	7,821,515	905,685
Series B3 Preferred Stock [Member]
Preferred stock, Par value		$ 0.0001
Preferred stock, shares authorized		4,300,000
Preferred stock, shares issued		4,228,149
Preferred stock, shares outstanding		4,228,149
Series B1 Preferred Stock [Member]
Preferred stock, Par value		$ 0.00001
Preferred stock, shares authorized		10,758,338
Preferred stock, shares issued		7,274,404
Preferred stock, shares outstanding		7,274,404
Series B2 Preferred Stock [Member]
Preferred stock, Par value		$ 0.0001
Preferred stock, shares authorized		1,600,000
Preferred stock, shares issued		1,584,660
Preferred stock, shares outstanding		1,584,660
Series A Preferred Stock [Member]
Preferred stock, Par value		$ 0.00001
Preferred stock, shares authorized		6,247,695
Preferred stock, shares issued		6,247,695
Preferred stock, shares outstanding		6,247,695
Series B, Preferred Stock
Preferred stock, Par value		$ 0.00001
Preferred stock, shares authorized		5,180,814
Preferred stock, shares issued		5,160,096
Preferred stock, shares outstanding		5,160,096

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED)
Revenue	$ 10,676	$ 25,620	$ 19,702	$ 37,450
Cost of revenue	14,249	20,304	30,981	36,869
Gross margin	(3,573)	5,316	(11,279)	581
Operating expenses:
Sales and marketing	124,759	64,961	194,067	130,829
Research and development	353,226	162,714	558,029	330,465
General and administrative	1,883,843	404,265	2,375,126	626,453
Total operating expenses	2,361,828	631,940	3,127,222	1,087,747
Income (loss) from operations	(2,365,401)	(626,624)	(3,138,501)	(1,087,166)
Other income (expense):
PPP loan forgiveness	0	245,191	0	245,191
Interest expense	(1,340,667)	(82,829)	(1,503,407)	(140,043)
Other, net	(1,447)	(1,582)	(1,695)	(1,685)
Total other income (expense)	(1,342,114)	160,780	(1,505,102)	103,463
Income (loss) before income taxes	(3,707,515)	(465,844)	(4,643,603)	(983,703)
Income tax provision	0	0	0	0
Net income (loss)	(3,707,515)	(465,844)	(4,643,603)	(983,703)
Dividends accrued for preferred stockholders	(128,208)	(212,919)	(415,523)	(425,838)
Net income (loss) allocable to common stockholders	$ (3,835,723)	$ (678,763)	$ (5,059,126)	$ (1,409,541)
Net income (loss) per share allocable to common shareholders, basic and diluted:	$ (0.49)	$ (0.75)	$ (1.16)	$ (1.56)
Weighted average shares of common stock outstanding, basic and diluted:	7,821,515	905,685	4,363,600	905,685

CONDENSED STATEMENTS OF CHANGES

CONDENSED STATEMENTS OF CHANGES IN MEZZANINE SHARES AND DEFICIENCY IN STOCKHOLDER'S EQUITY (UNAUDITED) - USD ($)	Total	Series B3 Preferred Stock [Member]	Series B1 Preferred Stock [Member]	Series B2 Preferred Stock [Member]	SeriesA1 Preferred Stock Member	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Series B Preferred Stock [Member]	Series A2 Preferred Stock [Member]	Series A3 Preferred Stock [Member]	Series A4 Preferred Stock [Member]
Balance, shares at Dec. 31, 2020			7,274,404		1,777,630	905,685			5,160,096	1,444,037	935,296	2,090,732
Balance, amount at Dec. 31, 2020	$ (7,083,601)	$ 0	$ 73	$ 0	$ 18	$ 9	$ 18,846,352	$ (25,930,149)	$ 52	$ 14	$ 9	$ 21
Issuance of warrants	30,393	0	0	0	0	0	30,393	0	0	0	0	0
Preferred stock dividend payable	(425,838)	0	0	0	0	0	0	(425,838)	0	0	0	0
Share-based compensation	9,464	0	0	0	0	0	9,464	0	0	0	0	0
Net income (loss)	(983,703)	0	$ 0	0	$ 0	$ 0	0	(983,702)	$ 0	$ 0	$ 0	$ 0
Balance, shares at Jun. 30, 2021			7,274,404		1,777,630	905,685			5,160,096	1,444,037	935,296	2,090,732
Balance, amount at Jun. 30, 2021	(8,453,285)	$ 0	$ 73	$ 0	$ 18	$ 9	18,886,209	(27,339,689)	$ 52	$ 14	$ 9	$ 21
Balance, shares at Dec. 31, 2021		4,228,149	7,274,404	1,584,660	1,777,630	905,685			5,160,096	1,444,037	935,296	2,090,732
Balance, amount at Dec. 31, 2021	(5,729,320)	$ 42	$ 73	$ 16	$ 18	$ 9	26,156,463	(31,886,036)	$ 52	$ 14	$ 9	$ 21
Issuance of warrants	1,280	0	0	0	0	0	1,280	0	0	0	0	0
Share-based compensation	724,627	0	0	0	0	0	724,627	0	0	0	0	0
Net income (loss)	(4,643,603)	0	0	0	0	$ 0	0	(4,643,603)	0	0	0	0
Exercise of convertible note warrants, shares						60,408
Exercise of convertible note warrants, amount	152,653	0	0	0	0	$ 1	152,653		0	0	0	0
Preferred stock dividend payable, shares						984,537
Preferred stock dividend payable, amount	3,856,898	$ 0	$ 0	$ 0	$ 0	$ 10	4,272,411	(415,523)	$ 0	$ 0	$ 0	$ 0
Conversion of preferred stock to common stock, shares		(4,228,149)	(7,274,404)	(1,584,660)	(1,777,630)	3,279,117			(5,160,096)	(1,444,037)	(935,296)	(2,090,732)
Conversion of preferred stock to common stock, amount	0	$ (42)	$ (73)	$ (16)	$ (18)	$ 33	213	0	$ (52)	$ (14)	$ (9)	$ (21)
Conversion of accrued interest on promissory notes, shares						426,768
Conversion of accrued interest on promissory notes, amount	$ 1,855,158	0	0	0	0	$ 4	$ 1,855,154	0	0	0	0	0
Issuance of common stock and warrants related to IPO, net issuance costs, shares	8,021,876					2,165,000	8,021,854
Issuance of common stock and warrants related to IPO, net issuance costs, amount		0	0	0	0	$ 22			0	0	0	0
Balance, shares at Jun. 30, 2022						7,821,515
Balance, amount at Jun. 30, 2022	$ 4,239,570	$ 0	$ 0	$ 0	$ 0	$ 78	$ 41,184,654	$ (36,945,162)	$ 0	$ 0	$ 0	$ 0

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Cash flows from operating activities
Net income (loss)	$ (4,643,603)	$ (983,703)
Adjustments to reconcile net loss to net cash used in operation activities
Depreciation and amortization	94,705	94,122
Share-based compensation	724,627	9,464
Warrants issued as non-cash finance charge	0	30,393
Gain on forgiveness of PPP loans	0	(247,813)
Loss on sale of furniture	1,886
Change in assets and liabilities
Accounts receivable	1,243	11,919
Prepaids and other current assets	(308,052)	(33,198)
Accounts payable	119,072	78,223
Accrued and other liabilities	728,399	187,520
Accrued interest on promissory and convertible notes	200,712	114,404
Net cash used in operations	(3,081,011)	(738,669)
Cash flows from investing activities
Increase in intangible assets Patents	(121,957)	(74,824)
Proceeds from sale of furniture	1,000
Purchase of property and equipment	0	0
Net cash used in investing activities	(120,957)	(74,824)
Cash flows from financing activities
Proceeds from issuance of PPP Loan	0	125,000
Proceeds from issuance of convertible notes	0	764,500
(Repayment) proceeds from issuance of promissory notes	(2,000,000)	2,000,000
Issuance of common stock and warrants related to IPO, net issuance costs	8,552,318	0
Net cash provided by financing activities	6,552,318	2,889,500
Net increase in cash and restricted cash	3,350,350	2,076,007
Cash and restricted cash, beginning of period	452,530	14,984
Cash and restricted cash, end of period	3,802,880	2,090,991
Non-cash financing activities:
Dividends accrued on preferred shares	415,523	425,838
Exercise of convertible note warrants	262,171	0
Conversion of preferred stock to common stock	25,754,379	0
Conversion of preferred stock dividends to common stock	4,272,420	0
Conversion of accrued interest on promissory notes to common stock and warrants	1,856,438	0
Issuance of underwriter's warrants related to IPO	$ 74,677	$ 0

THE COMPANY AND BASIS OF PRESEN

THE COMPANY AND BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2022
THE COMPANY AND BASIS OF PRESENTATION
NOTE 1. THE COMPANY AND BASIS OF PRESENTATION	NOTE 1. THE COMPANY AND BASIS OF PRESENTATION The Company Aclarion, Inc., formerly Nocimed, Inc., (the “Company” or “Aclarion”) is a healthcare technology company that leverages magnetic resonance spectroscopy ("MRS"), and a proprietary biomarker to optimize clinical treatments. The Company was formed in February 2015, is incorporated in Delaware, and has its principal place of business in Broomfield, Colorado. Basis of Presentation The accompanying condensed financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial information. Accordingly, they do not include all of the information required by U.S. GAAP for complete financial statements. The interim condensed financial statements reflect all adjustments that are of a normal recurring nature and that are considered necessary for a fair representation of the results for the periods presented and should be read in conjunction with the audited financial statements and notes thereto for the year ended December 31, 2021, which include a complete set of footnote disclosures, including our significant accounting policies. The audited financial statements and notes thereto for the year ended December 31, 2021, are included in the Prospectus dated April 21, 2022, as filed with the SEC on April 25, 2022, under Rule 424(b)(4). The results for interim periods are not necessarily indicative of the results that may be expected for a full fiscal year or for any other future period. Reclassifications Certain accounts relating to the prior year have been reclassified to conform to the current period’s presentation. These reclassifications had no effect on the net income or net assets as previously reported. Risks and Uncertainties The Company is subject to various risks and uncertainties frequently encountered by companies in the early stages of development. Such risks and uncertainties include, but are not limited to, its limited operating history, competition from other companies, limited access to additional funds, dependence on key personnel, and management of potential rapid growth. To address these risks, the Company must, among other things, develop its customer base; implement and successfully execute its business and marketing strategy; develop follow-on products; provide superior customer service; and attract, retain, and motivate qualified personnel. There can be no guarantee that the Company will be successful in addressing these or other such risks. The Company is also subject to risks and uncertainties as a result of the coronavirus disease (“COVID-19”) pandemic. The extent of the impact of the COVID-19 pandemic on the Company's business is highly uncertain and difficult to predict, as the effects of and response to the pandemic are rapidly evolving and new information is regularly coming to light. The Company's customers are diverting resources to treat COVID-19 patients and deferring non-urgent and elective procedures, both of which are likely to impact customers' ability to meet their other financial obligations, including to the Company. Some customers, which include hospitals, major academic medical centers, and other related entities, have incurred significant losses during the COVID-19 pandemic due to reduced patient volume. Furthermore, the Company is also anticipating a global economic slowdown due to disruptions caused by the COVID-19 pandemic, which may result in an incremental adverse impact on revenue, net income and cash flow and may require significant additional expenditures to mitigate such impacts. Policymakers around the globe have responded with fiscal policy actions to support the healthcare industry and economy as a whole. The magnitude and overall effectiveness of these actions remain uncertain. Initial Public Offering On April 21, 2022, the registration statement for our initial public offering (“IPO”) was declared effective. In connection with the effectiveness of the IPO registration statement: · we effected a 1-for-7.47 reverse stock split of our outstanding common stock; · accordingly, all common share amounts and per share data presented in our condensed financial statements have been retrospectively adjusted to reflect the reverse stock split for all periods presented; · we filed a restated Certificate of Incorporation with the State of Delaware and we adopted new restated Bylaws; · certain outstanding common stock warrants were exercised on a net share basis for 60,408 common shares (451,245 pre-split shares); · 24,495,004 (pre-split) outstanding shares of our preferred stock were converted into 3,279,117 post-split shares of common stock; · all accrued dividends on our outstanding Series B, B-1, B-2 and B-3 preferred stock were converted to 984,429 post-split common shares; and · all accrued interest on the Company's outstanding secured promissory notes was converted into (i) 426,768 post-split common shares and (ii) 426,768 post-split common stock warrants, with beneficial conversion rates charged to interest expense upon conversion. On April 26, 2022, the Company completed its IPO of 2,165,000 units, at a public offering price of $4.35 per unit. Each unit consisted of (i) one share of common stock and (ii) one common stock warrant with an exercise price of $4.35 per share. Following the commencement of the IPO, the underwriters partially exercised their over-allotment option and purchased an additional 324,750 common stock warrants. After deducting underwriter's commissions and expenses, we received net proceeds of approximately $8.6 million and our common stock and warrants started trading on Nasdaq under the ticker symbols "ACON" and "ACONW", respectively. In connection with the IPO, we issued to the representative of the underwriters a common stock warrant for 173,200 shares with an exercise price of $5.44 per share. The representative's warrants are exercisable commencing October 26, 2022 and will expire on April 26, 2027. On April 21, 2022, 1,204,819 outstanding common stock options previously awarded to the Company's Executive Chairman, Dr. Jeffrey Thramann, vested in connection with the completion of the IPO pursuant to the terms of such options. The exercise price of these options is $1.94 per share. The options have a 10-year term. On April 21, 2022, in connection with the IPO, the Company adopted the 2022 Aclarion Equity Incentive Plan, or “2022 Plan”. Our board of directors has appointed the compensation committee of our board of directors as the committee under the 2022 Plan with the authority to administer the 2022 Plan. The aggregate number of our shares of common stock that may be issued or used for reference purposes under the 2022 Plan may not exceed 2,000,000 shares, subject to adjustments as described in the 2022 Plan. On April 29, 2022, in connection with the IPO, a bonus was paid to David Neal and Brent Ness of $100,000 each. On May 13, 2022, in connection with the IPO, a bonus of $130,000 was paid to James Peacock. On May 2, 2022, in connection with the IPO, the Company paid the University of California - San Francisco the amount of $123,828 to satisfy the Indexed Milestone Payment obligation included within the exclusive license agreement. Reverse Stock Split On April 21, 2022, the Company effected a 1-for-7.47 reverse stock split (the “Stock Split”) of its issued and outstanding common stock. As a result of the Stock Split, unless described otherwise, all references to common stock, options to purchase common stock, share data, per share data and related information contained in these financial statements have been retrospectively adjusted to reflect the effect of the Stock Split for all periods presented. In addition, any fractional shares that would otherwise be issued as a result of the Stock Split were rounded up to the nearest whole share. Further, the number of shares issuable and exercise prices of stock options and warrants have been retrospectively adjusted in these financial statements for all periods presented to reflect the Stock Split.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The financial statements include some amounts that are based on management's best estimates and judgments. The most significant estimates relate to depreciation, amortization, and valuation of capital stock and warrants and options to purchase shares of the Company's preferred and common stock. These estimates may be adjusted as more current information becomes available, and any adjustment could be significant. Valuation of Derivative Instruments Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 815-40, Derivatives and Hedging: Contracts on an Entity’s Own Equity Fair Value Measurements The carrying values of the Company’s financial instruments including cash equivalents, restricted cash, accounts receivable and accounts payable, and notes payable are approximately equal to their respective fair values due to the relatively short-term nature of these instruments. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Assets and liabilities recorded at fair value in the balance sheets are categorized based upon the level of judgment associated with the inputs used to measure their fair value. The fair value hierarchy distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs), and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). Cash and Cash Equivalents Accounts Receivable, Less Allowance for Doubtful Accounts The Company estimates an allowance for doubtful accounts based upon an evaluation of the current status of receivables, historical experience, and other factors as necessary. It is reasonably possible that the Company’s estimate of the allowance for doubtful accounts will change. The allowance for doubtful accounts was $0 at June 30, 2022, and December 31, 2021. Revenue Recognition Revenues are recognized when a contract with a customer exists, and at that point in time when we have delivered a Nociscan report to our customer. Revenue is recognized in the amount that reflects the negotiated consideration expected to be received in exchange for those reports. Following the delivery of the report, the company has no ongoing obligations or services to provide to the customer. Customers pay no other upfront, licensing, or other fees. To date, our reports are not reimbursable under any third-party payment arrangements, The Company invoices its customers based on the billing schedules in its sales arrangements. Payment terms range generally from 30 to 90 days, from the date of invoice. Liquidity, Capital Resources and Going Concern The Company believes that the net proceeds from the recent IPO and existing cash will be sufficient to fund current operating plans into the second quarter of 2023. The Company has based these estimates, however, on assumptions that may prove to be wrong, and could spend our available financial resources much faster than we currently expected and need to raise additional funds sooner than anticipated. If the Company is unable to raise capital when needed or on acceptable terms, the Company would be forced to delay, reduce, or eliminate our technology development and commercialization efforts. As a result of the Company’s recurring losses from operations, and the need for additional financing to fund its operating and capital requirements, there is uncertainty regarding the Company’s ability to maintain liquidity sufficient to operate its business effectively, which raises substantial doubt as to the Company’s ability to continue as a going concern. Share-Based Compensation The Company issues stock-based compensation awards to employees and directors in the form of stock options. The Company measures and recognizes compensation expense for all stock-based awards based on the awards’ fair value. Share-based compensation for stock options awards are measured on the date of grant using a Black-Scholes-Merton option pricing model. Awards vest either on a graded schedule or at the grant date. The Company determines the fair value of each award as a single award and recognizes the expense on a straight-line basis over the service period of the award, which is generally the vesting period. The exercise price of stock options granted is equal to the fair market value of the Company’s common stock on the date of grant. Stock options expire ten years from the date of grant. Deferred Financing Costs The Company capitalizes certain legal, accounting, and other fees and costs that are directly attributable to in-process equity financings as deferred offering costs until such financings are completed. Upon the completion of an equity financing, these costs are recorded as a reduction of additional paid-in capital of the related offering. Upon the completion of the IPO in April 2022, approximately $1.5 million of offering costs related to the IPO were reclassified to additional paid-in capital. The Company had no deferred financing costs as of June 30, 2022. Emerging Growth Company Status The Company is an emerging growth company, as defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). Under the JOBS Act, emerging growth companies can delay the adoption of new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. The Company has elected to use this extended transition period for complying with certain new or revised accounting standards that have different effective dates for public and private companies.

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS	6 Months Ended
	Jun. 30, 2022
RECENT ACCOUNTING PRONOUNCEMENTS
NOTE 3. RECENT ACCOUNTING PRONOUNCEMENTS	NOTE 3. RECENT ACCOUNTING PRONOUNCEMENTS In August 2020, the FASB issued ASU No. 2020-06, Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own In February 2016, the FASB issued its new lease accounting guidance in ASU 2016-02, Leases (Topic 842). Under the new guidance, lessees will be required to recognize for all leases (with the exception of short-term leases) a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis and a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. ASU 2016-02, as subsequently amended for various technical issues, is effective for emerging growth companies following private company adoption dates in fiscal years beginning after December 15, 2021, and interim periods within fiscal years beginning after December 15, 2022. The Company is currently evaluating the new guidance, but does not believe it will have a material impact on its financial statements.

REVENUE

REVENUE	6 Months Ended
	Jun. 30, 2022
REVENUE
NOTE 4. REVENUE	NOTE 4. REVENUE Contract Balances The timing of revenue recognition, billings, and cash collections may result in trade, unbilled receivables, and deferred revenues on the balance sheets. At times, revenue recognition may occur before the billing, resulting in an unbilled receivable, which would represent a contract asset. The contract asset would be a component of accounts receivable and other assets for the current and non-current portions, respectively. In the event the Company receives advances or deposits from customers before revenue is recognized, this would result in a contract liability.

SUPPLEMENTAL FINANCIAL INFORMAT

SUPPLEMENTAL FINANCIAL INFORMATION	6 Months Ended
	Jun. 30, 2022
SUPPLEMENTAL FINANCIAL INFORMATION
NOTE 5. SUPPLEMENTAL FINANCIAL INFORMATION	NOTE 5. SUPPLEMENTAL FINANCIAL INFORMATION Balance Sheets Accrued and other liabilities June 30, 2022 December 31, 2021 Accrued salaries and expenses 197,043 340,363 Accrued interest - 356,219 $ 197,043 $ 696,582

LEASES

LEASES	6 Months Ended
	Jun. 30, 2022
LEASES
NOTE 6. LEASES	NOTE 6. LEASES Rent expense for the three months ended June 30, 2022 and 2021 was $16,425 and $15,663, respectively. Rent expense for the six months ended June 30, 2022 and 2021 was $32,510, and $31,326, respectively. The Company entered into a subleasing agreement in 2021 and realized $26,340 and $25,140 of sublease income for the six months ended June 30, 2022, and 2021. Both the lease and sublease are netted within the general & administrative line item in the Condensed Statements of Operations. Our current office lease and sublease expired on June 30, 2022.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 2022
INTANGIBLE ASSETS
NOTE 7. INTANGIBLE ASSETS	NOTE 7. INTANGIBLE ASSETS The Company’s intangible assets are as follows: June 30, 2022 December 31, 2021 Patents and licenses $ 2,060,815 $ 1,938,858 UC royalty 200,000 150,000 Other 5,017 5,017 2,265,832 2,093,875 Less: accumulated amortization (1,040,834 ) (949,250 ) Intangible assets, net $ 1,224,999 $ 1,144,625 Patents and licenses costs are accounted for as intangible assets and amortized over the life of the patent or license agreement (generally fifteen years) and charged to research and development. UC royalties are paid annually, amortized over twelve months, and charged to cost of revenue. Amortization expense related to purchased intangible assets was $33,396 and $30,687 for the three months ended June 30, 2022, and 2021, respectively. Amortization expense related to purchased intangible assets was $66,583 and $61,374 for the six months ended June 30, 2022, and 2021, respectively.

SHORT TERM NOTES AND CONVERTIBL

SHORT TERM NOTES AND CONVERTIBLE DEBT	6 Months Ended
	Jun. 30, 2022
SHORT TERM NOTES AND CONVERTIBLE DEBT
NOTE 8. SHORT TERM NOTES AND CONVERTIBLE DEBT	NOTE 8. SHORT TERM NOTES AND CONVERTIBLE DEBT Convertible Notes: During the year ended December 31, 2021, and 2020, accredited investors purchased $814,500 and $1,598,488 of our convertible notes, respectively. In addition, the holders of the Company’s short-term notes exchanged their notes for this issuance of convertible notes. The convertible notes accrued interest at 10.0% per year and were originally scheduled to mature on December 31, 2020, which the holders agreed to extend until September 30, 2021. While the convertible notes contained a provision to automatically convert into shares of common stock at a discount to the price in the next Qualified Financing, the Qualified Financing did not occur prior to the June 30, 2021 maturity date of the convertible notes. In accordance with the terms of the convertible notes, the principal plus accrued, but unpaid, interest on the convertible notes (aggregating to $3,201,977) was required to be automatically converted into 4,228,149 Series B-3 Preferred Shares. The Company did not have the Series B-3 preferred shares authorized for issuance, and the Company established a liability to issue these shares. This liability was adjusted to fair value until the B-3 preferred shares were authorized and issued December 3, 2021 (See Note 10). NuVasive, Inc. Convertible Note and SAFE Agreement: In February 2020, NuVasive and the Company renegotiated and amended their prior marketing agreement. In consideration of changing the marketing agreement, NuVasive and the Company entered into a $2.0 million (Simple Agreement for Future Equity “SAFE”) agreement. The SAFE provided that NuVasive would receive $2 million of capital stock if the Company would raise a minimum of $10.0 million of new capital on or before December 31, 2020, which was later extended to June 30, 2021. If the $10.0 million was not raised, the Company would issue to NuVasive 1,584,660 Series B-2 preferred shares . The $10.0 million was not raised and the Company issued 1,584,660 Series B-2 preferred shares to NuVasive in December 2021. The Company recorded the SAFE when issued at its fair value, which has been measured at $2 million, as NuVasive was to receive a variable number of shares with an aggregate value of $2 million. The Company recorded the liability to issue the 1,584,660 Series B-2 preferred shares at its fair value of $2 million (a per-share value of $1.2621), based on third-party valuations at June 30, 2021, and marked the liability to fair value on September 30, 2021, and at the time the B-2 preferred shares were issued December 3, 2021. In March 2020, the Company negotiated an additional investment agreement with NuVasive whereby NuVasive purchased $ 308,720 of convertible notes under the same terms as the existing holders of the Company's convertible notes. In June 2021, NuVasive’s convertible note principal plus accrued, but unpaid, interest was converted (in accordance with the terms of all of the convertible notes) into Series B-3 Preferred shares (see Convertible Notes Cares Act Paycheck Protection Program Loan (PPP Loan) In April 2020 and February 2021, the Company entered into two promissory notes evidencing an unsecured loan (the “Loans”) in the amounts of $ 245,191 and $125,000, respectively, made to the Company under the Paycheck Protection Program (the “PPP”). The PPP was established under the CARES Act administered by the U.S. Small Business Administration. The PPP promissory notes were to mature in March 2022 (2020 note) and January 2026 (2021 note) and bear interest at a rate of 1% per annum, payable monthly commencing in June 2019 and November 2020. The Loans could be prepaid by the Company at any time prior to maturity with no prepayment penalties. The proceeds from the Loans could only be used for payroll costs (including benefits), interest on mortgage obligations, rent, utilities and interest on certain other debt obligations. The Loans contained customary events of default relating to, among other things, payment defaults, making materially false and misleading representations to the lender, or breaching the terms of the Loan documents. The occurrence of an event of default would result in an increase in the interest rate to 18% per annum and provide the lender with customary remedies, including the right to require immediate payment of all amounts owed under the promissory note. Pursuant to the terms of the CARES Act and the PPP, the Company applied in February 2021 to the lender for forgiveness of the amount due on the Loans. In May 2021, the Company was notified that 100% of the first loan of $245,191 and related interest of $2,622 had been forgiven, and in August 2021 the Company was notified that 100% of the second loan of $ 125,000 and related interest of $698 had been forgiven. The amounts eligible for forgiveness was based on the amount of Loan proceeds used by the Company for the payment of certain covered costs, including payroll costs (including benefits), interest on mortgage obligations, rent and utilities, subject to certain limitations and reductions in accordance with the CARES Act and the PPP. Promissory Notes Payable In June 2021, the Company issued $2.0 million of promissory notes that matured at the earlier of the consummation of a Qualified Financing or May 31, 2022. The promissory notes incorporated the following major attributes: secured by a lien and security interest on substantially all of the Company’s assets; interest accrues at 33%; holder option to convert the accrued interest into the Company securities being offered in a Qualified Financing at 30% (i.e. 70% discount) of the price being paid by other investors in the Qualified Financing; and automatic conversion in the case of a Qualifying IPO of the accrued interest into the Company securities being offered in the Qualifying IPO at 30% (70% discount) of the price being paid by other investors in the Qualifying IPO. If the promissory notes remained outstanding after May 31, 2022, the Company had the option to extend the promissory notes upon the payment of an extension fee, which consisted of 150,000 warrants (20,080 warrants post-split) with a five-year term, to purchase shares of the Company’s common stock at a price of $ 0.01 per share ($0.0747 post-split). On April 21, 2022, the registration statement for our initial public offering (IPO) was declared effective. In connection with the effectiveness of the IPO registration statement, all accrued interest on the Company's outstanding secured promissory notes was converted into (i) 426,768 post-split common shares and (ii) 426,768 post-split common stock warrants, with a $1,299,507 beneficial conversion rate charged to interest expense. On April 27, 2022, the Company used $2 million of the IPO proceeds to retire all outstanding secured promissory notes.

COMMITMENT AND CONTINGENCIES

COMMITMENT AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2022
COMMITMENT AND CONTINGENCIES
NOTE 9. COMMITMENT AND CONTIGENCIES	NOTE 9. COMMITMENTS AND CONTINGENCIES Royalty Agreement The Company has an exclusive license agreement with the Regents of the University of California to make, use, sell and otherwise distribute products under certain of the Regents of the University of California’s patents anywhere in the world. The Company is obligated to pay a minimum annual royalty of $50,000, and an earned royalty of 4% of net sales. The minimum annual royalty will be applied against the earned royalty due for the calendar year in which the minimum payment was made. The license agreements expire upon expiration of the patents and may be terminated earlier if the Company so elects. The U.S. licensed patents that are currently issued expire between 2026 and 2029, without considering any possible patent term adjustment or extensions and assuming payment of all appropriate maintenance, renewal, annuity, or other governmental fees. The Company recorded royalty costs of $12,500 for the three months ended June 30, 2022, and 2021, respectively, and $25,000 for the six months ended June 30, 2022, and 2021, respectively, which were recorded in cost of revenue. Additionally, the Company was obligated to make a cash Indexed Milestone Payment to the Regents of the University of California in the event of either a Change of Control or an Initial Public Offering (IPO). This cash payment was calculated as follows: 28,532 post-split shares (213,313 pre-split shares) of Company common stock times the IPO price of $4.34. On May 2, 2022, in connection with the IPO, the Company paid the University of California - San Francisco the amount of $123,828 to satisfy the Indexed Milestone Payment obligation included within the exclusive license agreement. Litigation To date, the Company has not been involved in legal proceedings arising in the ordinary course of its business. If any legal proceeding occurs, the Company would record a provision for a loss when it believes that it is both probable that a loss has been incurred and the amount can be reasonably estimated, although litigation is inherently unpredictable and is subject to significant uncertainties, some of which are beyond the Company’s control. Should any of these estimates and assumptions change or prove to have been incorrect, the Company could incur significant charges related to legal matters that could have a material impact on its results of operations, financial position and cash flows. Stock Option Grant to our Executive Chairman In September 2021, the Board of Directions approved a stock option grant of 1,204,819 post-split shares to Dr. Jeffrey Thramann, our Executive Chairman. These options are conditional, such that they vest only upon the occurrence of certain specified events, including an IPO, a next round financing, the merger of the Company with a SPAC, or the sale of the Company. The amount of stock options that will vest upon such specified events depends upon the terms and timing of the applicable event. In the case of an IPO, the number of shares that will vest is equal to 16.7% of the Company’s pre-IPO fully diluted shares (inclusive of the portion of Dr. Thramann’s option grant that will become vested). Any remaining portion of the option grant will be cancelled. The agreement with Dr. Thramann also contains provisions in the event of his voluntary resignation from the company, as well as other provisions if he is terminated by the Company. On April 21, 2022, 1,204,819 outstanding common stock options previously awarded to the Company's Executive Chairman, Dr. Jeffrey Thramann, vested in connection with the completion of the IPO pursuant to the terms of such options. The exercise price of these options is $1.94 per share. The options have a 10-year term.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	6 Months Ended
	Jun. 30, 2022
STOCKHOLDERS' EQUITY
NOTE 10. STOCKHOLDERS' EQUITY	NOTE 10. STOCKHOLDERS’ EQUITY The ownership of the Company is represented by shares. The Company has authorized two classes of shares. These classes include shares of common stock and preferred stock. There is one authorized series of shares of common stock and eight existing authorized series of preferred stock: Series A-1, A-2, A-3, A-4, B, B-1, B-2, and B-3. The preferred shares converted to common shares on a 1:1 pre-split basis immediately prior to the Stock Split on April 21, 2022. Those common shares were adjusted to reflect the Stock Split as described in Note 1 Reverse Stock Split. Preference Amounts Issue Date Total Face Value of Investment Issue Purchase Price/Share Series A-1 Preferred Stock 12/31/2014 $ 1,247,541 $ 0.70 Series A-1 has a 1x liquidation preference junior to B/B1 plus participation on an as-converted to common basis, which participation is capped at 3x, conversion into common stock at a ratio of 1:1, limited anti-dilution protection, and voting rights on an as-converted to common basis. Series A-2 Preferred Stock 12/31/2014 $ 1,114,797 $ 0.77 Series A-2 has a 1x liquidation preference junior to B/B1 plus participation on an as-converted to common basis, which participation is capped at 3x, conversion into common stock at a ratio of 1:1, limited anti-dilution protection, and voting rights on an as-converted to common basis. Series A-3 Preferred Stock 12/31/2014 $ 795,002 $ 0.85 Series A-3 has a 1x liquidation preference junior to B/B1 plus participation on an as-converted to common basis, which participation is capped at 3x, conversion into common stock at a ratio of 1:1, limited anti-dilution protection, and voting rights on an as-converted to common basis. Series A-4 Preferred Stock 12/31/2014 $ 1,965,288 $ 0.94 Series A-4 has a 1x liquidation preference junior to B/B1 plus participation on an as-converted to common basis, which participation is capped at 3x, conversion into common stock at a ratio of 1:1, limited anti-dilution protection, and voting rights on an as-converted to common basis. Series B Preferred Stock 12/5/2015 $ 5,013,579 $ 1.00 Series B has a 1x senior liquidation preference junior to B/B1 plus participation on an as-converted to common basis, which participation is capped at 3x, conversion into common stock at a ratio of 1:1, limited anti-dilution protection, and voting rights on an as-converted to common basis. The dividend rate is 6.0% Dividends are cumulative. Accrued and unpaid dividends are payable in shares of common stock in certain events (including an IPO) at the then current fair market value of the common stock. Preference Amounts Issue Date Total Face Value of Investment Issue Purchase Price/Share Series B-1 Preferred Stock 7/27/2017 $ 1,500,000 $ 1.26 8/2/2018 $ 5,217,698 $ 1.26 3/1/2019 $ 2,463,328 $ 1.26 Series B-1 has a 1x senior liquidation preference junior to B2/B3 plus participation on an as-converted to common basis, which participation is capped at 3x, conversion into common stock at a ratio of 1:1, limited anti-dilution protection, and voting rights on an as-converted to common basis. The dividend rate is 6.0%. Dividends are cumulative. Accrued and unpaid dividends are payable in shares of common stock in certain events (including an IPO) at the then current fair market value of the common stock. Series B-2 Preferred Stock 12/3/2021 $ 1,774,819 $ 1.12 Series B-2 has a 1x senior liquidation preference plus participation on an as-converted to common basis, which participation is capped at 3x, conversion into common stock at a ratio of 1:1, limited anti-dilution protection, and voting rights on an as-converted to common basis. The dividend rate is 6.0%. Dividends are cumulative. Accrued and unpaid dividends are payable in shares of common stock in certain events (including an IPO) at the then current fair market value of the common stock. Redemption is available by a majority vote of holders commencing after fifth anniversary from issuance, payable in three annual installments. Series B-3 Preferred Stock 12/3/2021 $ 5,327,468 $ 1.26 Series B-3 has a 2x senior liquidation preference, conversion into common stock at a ratio of 1:1, limited anti-dilution protection, and voting rights on an as-converted to common basis. The dividend rate is 6.0%. Dividends are cumulative. Accrued and unpaid dividends are payable in shares of common stock in certain events (including an IPO) at the then current fair market value of the common stock. Redemption is available by a majority vote of holders commencing after fifth anniversary from issuance, payable in three annual installments. Warrants Warrants issued with Convertible Notes During the years ended December 31, 2021, and 2020, the Company issued 17,286 and 58,846 warrants, respectively, to certain investors who participated over an agreed investment minimum amount in the purchase of our convertible notes. The value of the warrants was recorded as a debt discount and expensed based on the fair value. Just prior to the IPO, these common stock warrants were exercised on a net share basis for 60,408 common shares (451,245 pre-split shares). A loss on warrants exercised of $152,653 was recorded. Warrants issued at IPO On April 26, 2022, the Company completed its IPO of 2,165,000 units, at a public offering price of $4.35 per unit. Each unit consisted of (i) one share of common stock and (ii) one common stock warrant with an exercise price of $4.35 per share. The common stock and warrants were immediately separable and issued separately in the offering. Each warrant is immediately exercisable at the option of the holder and expires five years from the date of issuance. Following the commencement of the IPO, the underwriters partially exercised their over-allotment option and purchased an additional 324,750 common stock warrants at a price per warrant of $0.01. Each warrant is immediately exercisable at the option of the holder and expires five years from the date of issuance. In connection with the IPO, we issued to the representative of the underwriters a common stock warrant for 173,200 shares with an exercise price of $5.44 per share. The representative's warrants are exercisable commencing October 26, 2022 and will expire on April 26, 2027. The Company evaluated the terms of the warrants issued at the IPO and determined that they should be classified as equity instruments based upon accounting guidance provided in ASC 480, Distinguishing Liabilities from Equity Derivatives and Hedging As of June 30, 2022, the outstanding warrants are exercisable into 3,089,718 shares of common stock whose fair value was $0.36 per share, based on the closing trading price on that day.

NET LOSS PER SHARE OF COMMON ST

NET LOSS PER SHARE OF COMMON STOCK	6 Months Ended
	Jun. 30, 2022
NET LOSS PER SHARE OF COMMON STOCK
NOTE 11. NET LOSS PER SHARE OF COMMON STOCK	NOTE 11. NET LOSS PER SHARE OF COMMON STOCK Basic and diluted net loss per share is computed by dividing net loss attributable to stockholders by the weighted average number shares of common stock outstanding during the year. Potentially dilutive outstanding shares of common stock equivalents were excluded from the computation of diluted net loss per share for loss periods presented because including them would have been antidilutive. A reconciliation of the numerator and denominator used in the calculation of basic and diluted net loss per share attributable to stockholders follows: Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Numerator: Net income (loss) used to compute basic and diluted loss per common share $(3,707,515 ) $(465,844 ) $(4,643,603 ) $(983,703 ) Denominator: Weighted average shares used to compute basic and dilutive loss per share 7,821,515 905,685 4,363,600 905,685 The potentially dilutive shares of the Company’s common stock resulting from the assumed exercise of outstanding stock options, warrants, and the conversion of preferred shares are excluded from the computation of diluted net loss per share when their effect would have been anti-dilutive. Net loss per share excluded 5,538,406 and 2,919,376 shares for the three months ended June 30, 2022, and 2021, respectively, and 5,574,663 and 2,916,601 shares for the six months ended June 30, 2022, and 2021, respectively.

STOCK OPTION PLANS

STOCK OPTION PLANS	6 Months Ended
	Jun. 30, 2022
STOCK OPTION PLANS
NOTE 12. STOCK OPTION PLANS	NOTE 12. STOCK OPTION PLANS 2022 Aclarion Equity Incentive Plan On April 21, 2022, in connection with the IPO, the Company adopted the 2022 Aclarion Equity Incentive Plan, or “2022 Plan”. Our board of directors has appointed the compensation committee of our board of directors as the committee under the 2022 Plan with the authority to administer the 2022 Plan. The aggregate number of our shares of common stock that may be issued or used for reference purposes under the 2022 Plan may not exceed 2,000,000 shares, subject to adjustments as described in the 2022 Plan. Options granted under the 2022 Plan may be incentive stock options or non-statutory stock options, as determined by the administrator at the time of grant of an option. Restricted stock may also be granted under the 2022 Plan. The options vest in accordance with the grant terms and are exercisable for a period of up to 10 years from grant date. The fair value of the options granted for the three months ended June 30, 2022 and 2021, and six months ended June 30, 2022 and 2021, were estimated at the date of grant using the Black-Scholes-Merton option pricing model with the following assumptions: Risk-free interest rate 1.99 % Dividend yield 0.00 % Expected term 6-8 years Expected volatility 66.35 % Nocimed, Inc. 2015 Stock Plan The Company maintains the Nocimed, Inc. 2015 Stock Plan, or the “Existing Plan”, under which the Company could grant 2,440,931 post-split shares or options of the Company to our employees, consultants, and other service providers. The Company has suspended the Existing Plan in connection with the IPO. No further awards will be granted under the Existing Plan, but awards granted prior to the suspension date will continue in accordance with their terms and the terms of the Existing Plan. The fair value of the options granted for the three months ended June 30, 2022, and 2021, and six months ended June 30, 2022, and 2021, were estimated at the date of grant using the Black-Scholes-Merton option pricing model with the following assumptions: Risk-free interest rate 1.99 % Dividend yield 0.00 % Expected term 6-8 years Expected volatility 25.00 % Determining Fair Value of Stock Options The fair value of each grant of stock options was determined by the Company using the methods and assumptions discussed below. Each of these inputs is subjective and generally requires significant judgment to determine. Valuation and Amortization Method Expected Term Expected Volatility Risk-Free Interest Rate Dividend Yield Stock Award Activity A summary of option activity under the Company’s incentive plans is as follows: Options Outstanding Weighted Average Exercise Price Weighted Average Remaining Contractual Life (In Years) Aggregate Intrinsic Value of Unexercised Options Balance at December 31, 2021 2,255,672 $ 1.84 9.2 Options granted 193,016 Options exercised Options forfeited/expired Balance at June 30, 2022 2,448,688 $ 1.91 8.6 Exercisable at December 31, 2021 592,532 $ 1.58 $ 215,641 Exercisable at June 30, 2022 1,895,911 $ 1.83 $ 113 The aggregate intrinsic value in the table above of the unexercised options reflects the total pre-tax intrinsic value (the difference between the Nasdaq closing price on June 30, 2022 and the exercise price of the options that would have been received by option holders if all options exercisable had been exercised). The following table summarizes the total stock-based compensation expense included in the Company’s statements of operations for the periods presented: Three months ended June 30, Six months ended June 30, 2022 2021 2022 2021 Sales and marketing $ 848 $ 520 $ 1,696 $ 1,040 Research and development 3,064 808 6,129 1,616 General and administrative 697,593 3,404 716,802 6,808 701,505 4,732 724,627 9,464 As of June 30, 2022, total unrecognized compensation cost related to stock options was $952,234 and the weighted average period over which this cost is expected to be recognized is 8.6 years.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2022
SUBSEQUENT EVENTS
NOTE 13. SUBSEQUENT EVENTS	NOTE 13. SUBSEQUENT EVENTS In accordance with Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 855, Subsequent Events, management has performed an evaluation of subsequent events through the date that the financial statements were available to be issued on August 15, 2022, and has determined that it does not have any material subsequent events to disclose in these financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Use of Estimates	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The financial statements include some amounts that are based on management's best estimates and judgments. The most significant estimates relate to depreciation, amortization, and valuation of capital stock and warrants and options to purchase shares of the Company's preferred and common stock. These estimates may be adjusted as more current information becomes available, and any adjustment could be significant.
Valuation of Derivative Instruments	Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 815-40, Derivatives and Hedging: Contracts on an Entity’s Own Equity
Fair Value Measurements	The carrying values of the Company’s financial instruments including cash equivalents, restricted cash, accounts receivable and accounts payable, and notes payable are approximately equal to their respective fair values due to the relatively short-term nature of these instruments. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Assets and liabilities recorded at fair value in the balance sheets are categorized based upon the level of judgment associated with the inputs used to measure their fair value. The fair value hierarchy distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs), and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3).
Cash and Cash Equivalents	The Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. The Company had no cash equivalents for all periods presented. The Company maintains cash deposits at several financial institutions, which are insured by the Federal Deposit Insurance Corporation up to $250,000. The Company’s cash balance may at times exceed these limits. On June 30, 2022, and December 31, 2021, the Company had $3,303,000 and $201,000, respectively, in excess of federally insured limits. The Company continually monitors its positions with, and the credit quality of, the financial institutions with which it invests. The Company maintains no international bank accounts. As of June 30, 2022, $10,000 of the Company’s cash was restricted as collateral related to the credit card program offered by our bank.
Accounts Receivable, Less Allowance for Doubtful Accounts	The Company estimates an allowance for doubtful accounts based upon an evaluation of the current status of receivables, historical experience, and other factors as necessary. It is reasonably possible that the Company’s estimate of the allowance for doubtful accounts will change. The allowance for doubtful accounts was $0 at June 30, 2022, and December 31, 2021.
Revenue Recognition	Revenues are recognized when a contract with a customer exists, and at that point in time when we have delivered a Nociscan report to our customer. Revenue is recognized in the amount that reflects the negotiated consideration expected to be received in exchange for those reports. Following the delivery of the report, the company has no ongoing obligations or services to provide to the customer. Customers pay no other upfront, licensing, or other fees. To date, our reports are not reimbursable under any third-party payment arrangements, The Company invoices its customers based on the billing schedules in its sales arrangements. Payment terms range generally from 30 to 90 days, from the date of invoice.
Liquidity, Capital Resources and Going Concern	The Company believes that the net proceeds from the recent IPO and existing cash will be sufficient to fund current operating plans into the second quarter of 2023. The Company has based these estimates, however, on assumptions that may prove to be wrong, and could spend our available financial resources much faster than we currently expected and need to raise additional funds sooner than anticipated. If the Company is unable to raise capital when needed or on acceptable terms, the Company would be forced to delay, reduce, or eliminate our technology development and commercialization efforts. As a result of the Company’s recurring losses from operations, and the need for additional financing to fund its operating and capital requirements, there is uncertainty regarding the Company’s ability to maintain liquidity sufficient to operate its business effectively, which raises substantial doubt as to the Company’s ability to continue as a going concern.
Share-Based Compensation	The Company issues stock-based compensation awards to employees and directors in the form of stock options. The Company measures and recognizes compensation expense for all stock-based awards based on the awards’ fair value. Share-based compensation for stock options awards are measured on the date of grant using a Black-Scholes-Merton option pricing model. Awards vest either on a graded schedule or at the grant date. The Company determines the fair value of each award as a single award and recognizes the expense on a straight-line basis over the service period of the award, which is generally the vesting period. The exercise price of stock options granted is equal to the fair market value of the Company’s common stock on the date of grant. Stock options expire ten years from the date of grant.
Deferred Financing Costs	The Company capitalizes certain legal, accounting, and other fees and costs that are directly attributable to in-process equity financings as deferred offering costs until such financings are completed. Upon the completion of an equity financing, these costs are recorded as a reduction of additional paid-in capital of the related offering. Upon the completion of the IPO in April 2022, approximately $1.5 million of offering costs related to the IPO were reclassified to additional paid-in capital. The Company had no deferred financing costs as of June 30, 2022.
Emerging Growth Company Status	The Company is an emerging growth company, as defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). Under the JOBS Act, emerging growth companies can delay the adoption of new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. The Company has elected to use this extended transition period for complying with certain new or revised accounting standards that have different effective dates for public and private companies.

SUPPLEMENTAL FINANCIAL INFORM_2

SUPPLEMENTAL FINANCIAL INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2022
SUPPLEMENTAL FINANCIAL INFORMATION
SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUALS	June 30, 2022 December 31, 2021 Accrued salaries and expenses 197,043 340,363 Accrued interest - 356,219 $ 197,043 $ 696,582

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	6 Months Ended
	Jun. 30, 2022
INTANGIBLE ASSETS
SCHEDULE OF INTANGIBLE ASSETS	June 30, 2022 December 31, 2021 Patents and licenses $ 2,060,815 $ 1,938,858 UC royalty 200,000 150,000 Other 5,017 5,017 2,265,832 2,093,875 Less: accumulated amortization (1,040,834 ) (949,250 ) Intangible assets, net $ 1,224,999 $ 1,144,625

SHAREHOLDERS EQUITY (Tables)

SHAREHOLDERS EQUITY (Tables)	6 Months Ended
	Jun. 30, 2022
SHAREHOLDERS EQUITY (Tables)
SCHEDULE OF COMPANIES AUTHORIZED SHARES	Preference Amounts Issue Date Total Face Value of Investment Issue Purchase Price/Share Series A-1 Preferred Stock 12/31/2014 $ 1,247,541 $ 0.70 Series A-1 has a 1x liquidation preference junior to B/B1 plus participation on an as-converted to common basis, which participation is capped at 3x, conversion into common stock at a ratio of 1:1, limited anti-dilution protection, and voting rights on an as-converted to common basis. Series A-2 Preferred Stock 12/31/2014 $ 1,114,797 $ 0.77 Series A-2 has a 1x liquidation preference junior to B/B1 plus participation on an as-converted to common basis, which participation is capped at 3x, conversion into common stock at a ratio of 1:1, limited anti-dilution protection, and voting rights on an as-converted to common basis. Series A-3 Preferred Stock 12/31/2014 $ 795,002 $ 0.85 Series A-3 has a 1x liquidation preference junior to B/B1 plus participation on an as-converted to common basis, which participation is capped at 3x, conversion into common stock at a ratio of 1:1, limited anti-dilution protection, and voting rights on an as-converted to common basis. Series A-4 Preferred Stock 12/31/2014 $ 1,965,288 $ 0.94 Series A-4 has a 1x liquidation preference junior to B/B1 plus participation on an as-converted to common basis, which participation is capped at 3x, conversion into common stock at a ratio of 1:1, limited anti-dilution protection, and voting rights on an as-converted to common basis. Series B Preferred Stock 12/5/2015 $ 5,013,579 $ 1.00 Series B has a 1x senior liquidation preference junior to B/B1 plus participation on an as-converted to common basis, which participation is capped at 3x, conversion into common stock at a ratio of 1:1, limited anti-dilution protection, and voting rights on an as-converted to common basis. The dividend rate is 6.0% Dividends are cumulative. Accrued and unpaid dividends are payable in shares of common stock in certain events (including an IPO) at the then current fair market value of the common stock. Preference Amounts Issue Date Total Face Value of Investment Issue Purchase Price/Share Series B-1 Preferred Stock 7/27/2017 $ 1,500,000 $ 1.26 8/2/2018 $ 5,217,698 $ 1.26 3/1/2019 $ 2,463,328 $ 1.26 Series B-1 has a 1x senior liquidation preference junior to B2/B3 plus participation on an as-converted to common basis, which participation is capped at 3x, conversion into common stock at a ratio of 1:1, limited anti-dilution protection, and voting rights on an as-converted to common basis. The dividend rate is 6.0%. Dividends are cumulative. Accrued and unpaid dividends are payable in shares of common stock in certain events (including an IPO) at the then current fair market value of the common stock. Series B-2 Preferred Stock 12/3/2021 $ 1,774,819 $ 1.12 Series B-2 has a 1x senior liquidation preference plus participation on an as-converted to common basis, which participation is capped at 3x, conversion into common stock at a ratio of 1:1, limited anti-dilution protection, and voting rights on an as-converted to common basis. The dividend rate is 6.0%. Dividends are cumulative. Accrued and unpaid dividends are payable in shares of common stock in certain events (including an IPO) at the then current fair market value of the common stock. Redemption is available by a majority vote of holders commencing after fifth anniversary from issuance, payable in three annual installments. Series B-3 Preferred Stock 12/3/2021 $ 5,327,468 $ 1.26 Series B-3 has a 2x senior liquidation preference, conversion into common stock at a ratio of 1:1, limited anti-dilution protection, and voting rights on an as-converted to common basis. The dividend rate is 6.0%. Dividends are cumulative. Accrued and unpaid dividends are payable in shares of common stock in certain events (including an IPO) at the then current fair market value of the common stock. Redemption is available by a majority vote of holders commencing after fifth anniversary from issuance, payable in three annual installments.

NET LOSS PER SHARE OF COMMON _2

NET LOSS PER SHARE OF COMMON STOCK (Tables)	6 Months Ended
	Jun. 30, 2022
NET LOSS PER SHARE OF COMMON STOCK
SCHEDULE OF POTENTIALLY DILUTED SHARES	Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Numerator: Net income (loss) used to compute basic and diluted loss per common share $(3,707,515 ) $(465,844 ) $(4,643,603 ) $(983,703 ) Denominator: Weighted average shares used to compute basic and dilutive loss per share 7,821,515 905,685 4,363,600 905,685

STOCK OPTION PLANS (Tables)

STOCK OPTION PLANS (Tables)	6 Months Ended
	Jun. 30, 2022
STOCK OPTION PLANS (Tables)
SCHEDULE OF BLACK HOLES OPTION PRICING	Risk-free interest rate 1.99 % Dividend yield 0.00 % Expected term 6-8 years Expected volatility 66.35 % Risk-free interest rate 1.99 % Dividend yield 0.00 % Expected term 6-8 years Expected volatility 25.00 %
Summarizes of total stock-based compensation expense	Three months ended June 30, Six months ended June 30, 2022 2021 2022 2021 Sales and marketing $ 848 $ 520 $ 1,696 $ 1,040 Research and development 3,064 808 6,129 1,616 General and administrative 697,593 3,404 716,802 6,808 701,505 4,732 724,627 9,464
SUMMARY OF OPTION ACTIVITY	Options Outstanding Weighted Average Exercise Price Weighted Average Remaining Contractual Life (In Years) Aggregate Intrinsic Value of Unexercised Options Balance at December 31, 2021 2,255,672 $ 1.84 9.2 Options granted 193,016 Options exercised Options forfeited/expired Balance at June 30, 2022 2,448,688 $ 1.91 8.6 Exercisable at December 31, 2021 592,532 $ 1.58 $ 215,641 Exercisable at June 30, 2022 1,895,911 $ 1.83 $ 113

THE COMPANY AND BASIS OF PRES_2

THE COMPANY AND BASIS OF PRESENTATION (Details Narrative) - USD ($)	1 Months Ended		6 Months Ended
	Apr. 26, 2022	Apr. 21, 2022	Jun. 30, 2022	May 13, 2022	May 02, 2022	Apr. 29, 2022	Dec. 31, 2021
Reverse stock split		1-for-7.47 reverse stock split
Description of Plan		Plan may not exceed 2,000,000 shares
Bonus Paid to James Peacock				$ 130,000
Payment to University of California					$ 123,828
Outstanding Common Stock Warrants			7,821,515				905,685
Outstanding Common Stock Options			2,448,688				2,255,672
Options Period Term			8 years 7 months 6 days
David Neal and Brent Ness [Member]
Bonus Paid						$ 100,000
Dr. Jeffrey Thramann [Member]
Exercise Price Per Share		$ 1.94
Outstanding Common Stock Options		1,204,819
Options Period Term		10 years
IPO [Member]
Pre-split Shares of Common stock		426,768
Description of Accrued Dividend		all accrued dividends on our outstanding Series B, B-1, B-2 and B-3 preferred stock were converted to 984,429 post-split common shares
Description of IPO	Each unit consisted of (i) one share of common stock and (ii) one common stock warrant with an exercise price of $4.35 per share
Number of Initial Public Offering Shares	2,165,000
Offering Price Per Unit	$ 4.35
Purchase of Common Stock Warrants	324,750
Net proceeds	$ 8,600,000
Common Stock Warrant Issued	173,200
Exercise Price Per Share	$ 5.44
Warrants Expiry date	Apr. 26, 2027
IPO [Member] | Preferred Stock [Member]
Pre-Split Shares of preferred stock		24,495,004
Post-Split Shares of Common Stock		3,279,117
IPO [Member] | Warrants [Member]
Outstanding Common Stock Warrants		60,408
Pre-split Shares of Common stock		451,245
Conversion of stock		426,768

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	1 Months Ended	6 Months Ended
	Apr. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)
FDIC limits		$ 250,000
Excess of federally insured limits		3,303,000	$ 201,000
Restricted cash		$ 10,000	20,000
Payment terms description		Payment terms range generally from 30 to 90 days, from the date of invoice
Allowance for doubtful accounts		$ 0	$ 0
Cost related to the IPO	$ 1,500,000

SUPPLEMENTAL FINANCIAL INFORM_3

SUPPLEMENTAL FINANCIAL INFORMATION (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Accrued and other liabilities	$ 197,043	$ 696,582
Accounts Payable and Accrued Liabilities [Member]
Accrued salaries and expenses	197,043	340,363
Accrued interest	0	356,219
Accrued and other liabilities	$ 197,043	$ 696,582

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
LEASES
Rent expenses	$ 16,425	$ 15,663	$ 32,510	$ 31,326
Sublease income			$ 26,340	$ 25,140

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Intangible assets	$ 2,265,832	$ 2,093,875
Less: accumulated amortization	(1,040,834)	(949,250)
Intangible assets, net	1,224,999	1,144,625
Patents And Licenses [Member]
Intangible assets	2,060,815	1,938,858
UC Royalty [Member]
Intangible assets	200,000	150,000
Other [Member]
Intangible assets	$ 5,017	$ 5,017

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Amortization expense	$ 33,396	$ 30,687	$ 66,583	$ 61,374
Patents And Licenses [Member]
Useful life			15 years
UC Royalty [Member]
Useful life			12 months

SHORT TERM NOTES AND CONVERTI_2

SHORT TERM NOTES AND CONVERTIBLE DEBT (Details Narrative) - USD ($)	1 Months Ended								3 Months Ended		6 Months Ended		12 Months Ended
	Apr. 27, 2022	Apr. 21, 2022	Aug. 31, 2021	Jun. 30, 2021	May 31, 2021	Feb. 28, 2021	Apr. 30, 2020	Feb. 28, 2020	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Mar. 31, 2020
Promissory Notes									$ 0		$ 0		$ 2,000,000
Interest expense									1,340,667	$ 82,829	1,503,407	$ 140,043
Loan forgiven									$ 0	$ 245,191	0	$ 245,191
Cares Act Paycheck Protection Program Loan [Member]
Promissory Notes						$ 125,000	$ 245,191
Maturity date						Jan. 01, 2026	Mar. 01, 2022
Interest rate						1%	1%
Interest rate occurrence of an event of default						18%	18%
Loan forgiven			$ 125,000		$ 245,191
Interest forgiven			$ 698		$ 2,622
Promissory Notes Payable [Member]
Post split share price				$ 0.0747						$ 0.0747		$ 0.0747
Promissory Notes				$ 2,000,000						$ 2,000,000		$ 2,000,000
Maturity date				May 31, 2022
Interest rate				33%						33%		33%
Conversion of accrued interest at Qualified Financing rate				30%
Conversion of accrued interest at Qualified IPO rate				30%
Conversion of accrued interest at Qualified IPO discount rate				70%
Conversion of accrued interest at Qualified financing discount rate				70%
Warrants issued as extention fee				150,000
Share price				$ 0.01						$ 0.01		$ 0.01
Payment for secured promissory notes	$ 2,000,000
Promissory notes converted to post-split common shares		426,768
Promissory notes converted to post-split common stock warrants		426,768
Interest expense		$ 1,299,507
Post split warrants issued				20,080
Investors [Member]
Maturity date													Sep. 30, 2021
Interest rate													10%	10%
Convertible note purchased													$ 814,500	$ 1,598,488
Convertible note aggregate converted											$ 3,201,977
Investors [Member] | Series B-3 Preferred Shares [Member]
Stock issued upon conversion											4,228,149
NuVasive, Inc. [Member]
Simple Agreement for Future Equity agreement value								$ 2,000,000
Simple Agreement for Future Equity agreement terms								The SAFE provided that NuVasive would receive $2 million of capital stock if the Company would raise a minimum of $10.0 million of new capital on or before December 31, 2020, which was later extended to June 30, 2021. If the $10.0 million was not raised, the Company would issue to NuVasive 1,584,660 Series B-2 preferred shares
New capital to be raise								$ 10,000,000
SAFE agreement fair value													2,000,000
Aggregate value of share													$ 2,000,000
Convertible note purchased															$ 308,720
NuVasive, Inc. [Member] | Series B-2 Preferred Shares [Member]
Preferred shares issued													1,584,660
Preferred stock value													$ 2,000,000
Preferred stock per-share value													$ 1.2621

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended		6 Months Ended
	Apr. 21, 2022	Sep. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	May 02, 2022
Exercise price						$ 0.36
Dr Jeffrey Thramann [Member]
Stock option grant		1,204,819
Share vested pre-IPO fully diluted percentage		16.70%
Outstanding common stock options	$ 1,204,819
Exercise price	$ 1.94
The option have term	10
Royalty Agreement [Member]
Royalty costs			$ 12,500	$ 12,500	$ 25,000	$ 25,000
Description of expiry term					expire between 2026 and 2029
Minimum annual royalty payment			$ 50,000		$ 50,000
Earned royalty net of sales			4%		4%
Pre-split Common stock for calculation cash milestone					213,313
Cash paid to University of California							$ 123,828
Post-split Common stock for calculation cash milestone					28,532
IPO price					$ 4.34

STOCKHOLDERS EQUITY (Details)

STOCKHOLDERS EQUITY (Details)	6 Months Ended
	Jun. 30, 2022 USD ($) $ / shares
Series B, Preferred Stock
Total face value of investment | $	$ 5,013,579
Issue price per share | $ / shares	$ 1
Issuence date	12/5/2015
Series B-1 Preferred Stock 1 [Member]
Total face value of investment | $	$ 5,217,698
Issue price per share | $ / shares	$ 1.26
Issuence date	8/2/2018
Series B-1 Preferred Stock 2 [Member]
Total face value of investment | $	$ 2,463,328
Issue price per share | $ / shares	$ 1.26
Issuence date	3/1/2019
Series B3 Preferred Stock [Member]
Total face value of investment | $	$ 5,327,468
Issue price per share | $ / shares	$ 1.26
Issuence date	12/3/2021
Series B1 Preferred Stock [Member]
Total face value of investment | $	$ 1,500,000
Issue price per share | $ / shares	$ 1.26
Issuence date	7/27/2017
Series B2 Preferred Stock [Member]
Total face value of investment | $	$ 1,774,819
Issue price per share | $ / shares	$ 1.12
Issuence date	12/3/2021
SeriesA1 Preferred Stock Member
Total face value of investment | $	$ 1,247,541
Issue price per share | $ / shares	$ 0.70
Issuence date	12/31/2014
Series A2 Preferred Stock [Member]
Total face value of investment | $	$ 1,114,797
Issue price per share | $ / shares	$ 0.77
Issuence date	12/31/2014
Series A3 Preferred Stock [Member]
Total face value of investment | $	$ 795,002
Issue price per share | $ / shares	$ 0.85
Issuence date	12/31/2014
Series A4 Preferred Stock [Member]
Total face value of investment | $	$ 1,965,288
Issue price per share | $ / shares	$ 0.94
Issuence date	12/31/2014

STOCKHOLDERS EQUITY (Details Na

STOCKHOLDERS EQUITY (Details Narrative) - USD ($)	1 Months Ended	6 Months Ended	12 Months Ended
	Apr. 26, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Jun. 30, 2022
STOCKHOLDERS' EQUITY
Warrants granted to certain investors			17,286	58,846
Common stock warrants			$ 60,408
Loss on warrants exercised			$ 152,653
Outstanding warrants exercisable					3,089,718
Warrant issued at IPO	2,165,000
Pubic offering price	$ 4.35
Purchased on additional common stock	324,750
Warrant purchase price per share	$ 0.01
Underwriters a common stock warrant	173,200
Underwriters a common stock warrant price per share	$ 5.44
Fair value trading price		$ 0.36
Warrant exercise price	$ 4.35

NET LOSS PER SHARE OF COMMON _3

NET LOSS PER SHARE OF COMMON STOCK (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
NET LOSS PER SHARE OF COMMON STOCK
Net income (loss) used to compute basic and diluted loss per common share	$ (3,707,515)	$ (465,844)	$ (4,643,603)	$ (983,703)
Weighted average shares used to compute basic and dilutive loss per share	7,821,515	905,685	4,363,600	905,685

NET LOSS PER SHARE OF COMMON _4

NET LOSS PER SHARE OF COMMON STOCK (Details Narrative) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
NET LOSS PER SHARE OF COMMON STOCK
Potentially dilutive shares excluded from computation of diluted net loss per share	5,538,406	2,919,376	5,574,663	2,916,601

STOCK OPTION PLANS (Details)

STOCK OPTION PLANS (Details)	6 Months Ended
	Jun. 30, 2022
2022 Aclarion Equity Incentive Plan
Risk-free interest rate	1.99%
Dividend yield	0%
Expected volatility	66.35%
2022 Aclarion Equity Incentive Plan | Minimum [Member]
Expected term	6 years
2022 Aclarion Equity Incentive Plan | Maximum [Member]
Expected term	8 years
Nocimed, Inc. 2015 Stock Plan
Risk-free interest rate	1.99%
Dividend yield	0%
Expected volatility	25%
Nocimed, Inc. 2015 Stock Plan | Minimum [Member]
Expected term	6 years
Nocimed, Inc. 2015 Stock Plan | Maximum [Member]
Expected term	8 years

STOCK OPTION PLANS (Details 1)

STOCK OPTION PLANS (Details 1)	6 Months Ended
	Jun. 30, 2022 USD ($) $ / shares shares
STOCKHOLDERS' EQUITY
Options granted | shares	193,016
Options exercised | shares	0
Options outstanding, beginning | shares	2,255,672
Options forfeited/expired | shares	0
Options outstanding, end | shares	2,448,688
Options Exercisable, beginning | shares	592,532
Options Exercisable, end | shares	1,895,911
Weighted Average exercise Price, beginning | $ / shares	$ 1.84
Weighted Average exercise Price, granted | $ / shares	0
Weighted Average exercise Price, exercised | $ / shares	0
Weighted Average exercise Price, forfeited/expired | $ / shares	0
Weighted Average exercise Price, end | $ / shares	1.91
Weighted Average exercise Price, beginning | $ / shares	1.58
Weighted Average exercise Price, end | $ / shares	$ 1.83
Weighted Average Remaining Contractual Life (In Years), beginning	9 years 2 months 12 days
Weighted Average Remaining Contractual Life (In Years), end	8 years 7 months 6 days
Aggregate Intrinsic Value of Unexercised Options, beginning | $	$ 215,641
Aggregate Intrinsic Value of Unexercised Options, end | $	$ 113

STOCK OPTION PLANS (Details 2)

STOCK OPTION PLANS (Details 2) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Total stock-based compensation expense	$ 701,505	$ 4,732	$ 724,627	$ 9,464
Research and development
Total stock-based compensation expense	3,064	808	6,129	1,616
Sales and marketing
Total stock-based compensation expense	848	520	1,696	1,040
General and administrative
Total stock-based compensation expense	$ 967,593	$ 3,404	$ 716,802	$ 6,808

STOCK OPTION PLANS (Details Nar

STOCK OPTION PLANS (Details Narrative) - USD ($)	1 Months Ended	6 Months Ended	12 Months Ended
	Apr. 21, 2022	Jun. 30, 2022	Dec. 31, 2021
Total unrecognized compensation cost		$ 952,234
Vesting period		10 years
Intrinsic value options exercised		$ 0	$ 0
Weighted average period		8 years 7 months 6 days
Granted Post-Split Shares to Employees		2,440,931
Description of plan	Plan may not exceed 2,000,000 shares
Aclarion Equity Incentive Plan 2022 [Member]
Description of plan	Plan may not exceed 2,000,000 shares