SS Innovations International (SSII) 10-Q 3 Nov 22 2021 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2021	Nov. 01, 2022
Document Information Line Items
Entity Registrant Name	AVRA MEDICAL ROBOTICS, INC.
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		39,197,099
Amendment Flag	false
Entity Central Index Key	0001676163
Entity Current Reporting Status	No
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Jun. 30, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q2
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Ex Transition Period	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	333-216054
Entity Incorporation, State or Country Code	FL
Entity Tax Identification Number	47-3478854
Entity Address, Address Line One	3259 Progress Drive
Entity Address, Address Line Two	Suite 112A
Entity Address, City or Town	Orlando
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	32826
City Area Code	(407)
Local Phone Number	956-2250
Entity Interactive Data Current	No

Condensed Balance Sheets (Unaud

Condensed Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
CURRENT ASSETS:
Cash and cash equivalents	$ 307,565	$ 160,709
Other prepaid expenses and deposit	2,291	2,290
Total Current Assets	309,856	162,999
EQUIPMENT:
Equipment	98,592	98,592
Accumulated depreciation	(71,801)	(60,385)
Total Equipment, net	26,790	38,207
INVESTMENT:
Investment in Avra Air LLC	103,392	115,542
OTHER ASSETS:
Website	36,122	36,122
Accumulated amortization	(36,122)	(35,000)
Total Other Assets, net		1,122
TOTAL ASSETS	440,038	317,870
CURRENT LIABILITIES:
Accounts payable	107,771	131,719
Accrued expenses	995,200	860,200
Notes payable - related party	195,000	195,000
Total Current Liabilities	1,297,971	1,186,919
Commitments and contingencies (see Note 8)
STOCKHOLDER’S DEFICIT:
Preferred stock, 5,000,000 shares authorized, $.0001 par value par value, none issued or outstanding
Common stock, 100,000,000 shares authorized, $.0001 par value, 27,125,349 and 25,721,971 issued and outstanding at June 30, 2021 and December 31, 2020 respectively	2,712	2,572
Common stock liability, 413,172 and 289,697 shares, $.0001 par value at June 30, 2021 and December 31, 2020, respectively	245,958	100,925
Additional paid-in capital	6,599,513	6,021,201
Accumulated Deficit	(7,706,116)	(6,993,747)
Total Stockholders’ Deficit	(857,933)	(869,049)
TOTAL LIABILITIES AND STOCKHOLDER’S DEFICIT	$ 440,038	$ 317,870

Condensed Balance Sheets (Una_2

Condensed Balance Sheets (Unaudited) (Parentheticals) - $ / shares	Jun. 30, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	27,125,349	25,721,971
Common stock, shares outstanding	27,125,349	25,721,971
Common stock liability, shares	413,172	289,697
Common stock liability, par value (in Dollars per share)	$ 0.0001	$ 0.0001

Condensed Statements of Operati

Condensed Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Income Statement [Abstract]
Revenues
OPERATING EXPENSES:
Research and Development	1,000		1,000	2,000
Compensation Expense	326,035	151,487	545,636	375,432
General and Administrative	85,316	68,501	165,794	149,227
Total Operating Expenses	412,352	219,988	712,429	526,659
OTHER INCOME AND (EXPENSES)
Interest Earned	38		60
Interest Expense		(313)		(657)
Total Other Income and (Expenses), net	38	(313)	60	(657)
Loss before Income Taxes	(412,314)	(220,301)	(712,369)	(527,316)
Provision for Income Taxes
NET LOSS	$ (412,314)	$ (220,301)	$ (712,369)	$ (527,316)
Loss per common share - basic and diluted (in Dollars per share)	$ (0.02)	$ (0.01)	$ (0.03)	$ (0.02)
Weighted average common shares outstanding - basic and diluted (in Shares)	26,986,656	21,427,546	26,636,454	22,984,643

Condensed Statements of Opera_2

Condensed Statements of Operations (Unaudited) (Parentheticals) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Income Statement [Abstract]
Loss per common share - basic and diluted	$ (0.02)	$ (0.01)	$ (0.03)	$ (0.02)
Weighted average common shares outstanding - basic and diluted	26,986,656	21,427,546	26,636,454	22,984,643

Condensed Statement of Stockhol

Condensed Statement of Stockholders’ Deficit (Unaudited) - USD ($)	Common Stock	Common Stock to be Issued	Additional Paid-In Capital	Accumulated Deficit	Total
Balance at Dec. 31, 2019	$ 2,186	$ 254,564	$ 4,549,058	$ (5,869,066)	$ (1,063,258)
Balance (in Shares) at Dec. 31, 2019	21,857,218	128,909
Stock based compensation expense			126,059		126,059
Stock issued for services	$ 101		119,899		120,000
Stock issued for services (in Shares)	1,013,334
Stock warrants	$ 12		203,832		203,844
Stock warrants (in Shares)	122,200
Common stock issuable for services		$ (170,938)			(170,938)
Common stock issuable for services (in Shares)		(13,901)
Net loss				(307,015)	(307,015)
Balance at Mar. 31, 2020	$ 2,299	$ 83,626	4,998,848	(6,176,081)	(1,091,308)
Balance (in Shares) at Mar. 31, 2020	22,992,752	115,008
Balance at Dec. 31, 2019	$ 2,186	$ 254,564	4,549,058	(5,869,066)	(1,063,258)
Balance (in Shares) at Dec. 31, 2019	21,857,218	128,909
Net loss					(527,316)
Balance at Jun. 30, 2020	$ 2,299	$ 157,208	5,031,753	(6,396,382)	(1,205,122)
Balance (in Shares) at Jun. 30, 2020	22,992,752	372,141
Balance at Mar. 31, 2020	$ 2,299	$ 83,626	4,998,848	(6,176,081)	(1,091,308)
Balance (in Shares) at Mar. 31, 2020	22,992,752	115,008
Stock based compensation expense			32,905		32,905
Common stock issuable for services		$ 73,582			73,582
Common stock issuable for services (in Shares)		257,133
Net loss				(220,301)	(220,301)
Balance at Jun. 30, 2020	$ 2,299	$ 157,208	5,031,753	(6,396,382)	(1,205,122)
Balance (in Shares) at Jun. 30, 2020	22,992,752	372,141
Balance at Dec. 31, 2020	$ 2,572	$ 100,925	6,021,201	(6,993,747)	(869,049)
Balance (in Shares) at Dec. 31, 2020	25,721,971	289,697
Stock based compensation expense			37,674		37,674
Stock issued for services	$ 6		181,136		181,142
Stock issued for services (in Shares)	60,000
Security Offering	$ 94		117,964		118,058
Security Offering (in Shares)	940,000
Common stock issuable for services		$ 72,726			72,726
Common stock issuable for services (in Shares)		80,783
Common stock issued	$ 3	$ (22,217)	22,215
Common stock issued (in Shares)	25,000	(25,000)
Net loss				(300,056)	(300,056)
Balance at Mar. 31, 2021	$ 2,675	$ 151,434	6,380,190	(7,293,803)	(759,504)
Balance (in Shares) at Mar. 31, 2021	26,746,971	345,480
Balance at Dec. 31, 2020	$ 2,572	$ 100,925	6,021,201	(6,993,747)	(869,049)
Balance (in Shares) at Dec. 31, 2020	25,721,971	289,697
Net loss					(712,369)
Balance at Jun. 30, 2021	$ 2,712	$ 245,958	6,599,513	(7,706,116)	(857,933)
Balance (in Shares) at Jun. 30, 2021	27,125,349	413,172
Balance at Mar. 31, 2021	$ 2,675	$ 151,434	6,380,190	(7,293,803)	(759,504)
Balance (in Shares) at Mar. 31, 2021	26,746,971	345,480
Stock based compensation expense			30,254		30,254
Stock issued for services	$ 11		89,544		89,555
Stock issued for services (in Shares)	110,000
Security Offering	$ 18		28,197		28,215
Security Offering (in Shares)	180,000
Common stock issuable for services		$ 165,861			165,861
Common stock issuable for services (in Shares)		156,070
Common stock issued	$ 9	$ (71,337)	71,328
Common stock issued (in Shares)	88,378	(88,378)
Net loss				(412,314)	(412,314)
Balance at Jun. 30, 2021	$ 2,712	$ 245,958	$ 6,599,513	$ (7,706,116)	$ (857,933)
Balance (in Shares) at Jun. 30, 2021	27,125,349	413,172

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss	$ (712,369)	$ (527,316)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization expense	12,538	18,716
Stock compensation expense	455,636	285,432
Non-cash interest
Prepaid Expenses		4,000
Accounts payable and accrued expenses	111,052	147,980
Net Cash Used in Operating Activities	(133,144)	(71,188)
INVESTING ACTIVITIES:
Equipment acquisition		(4,000)
Investment in Avra Air LLC	12,150
Net Cash Used in Investing Activities	12,150	(4,000)
FINANCING ACTIVITIES:
Proceeds from related party		112,500
Proceeds from promissory notes		(65,000)
Proceeds from SBA		4,630
Proceeds from securities offering	267,850
Net Cash Provided by Financing Activities	267,850	52,130
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	146,856	(23,058)
CASH AND CASH EQUIVALENTS - BEGINNING OF PERIOD	160,709	28,474
CASH AND CASH EQUIVALENTS - END OF PERIOD	307,565	5,416
Non-cash investing activities:
Cash paid for interest		657
Cash received for interest	60
Non-cash financing activities:
Related party note payable converted into common stock		100,000
Promissory note converted into common stock		20,000
Reduction of account payable and equipment	$ 4,743	$ 25,000

Company and Basis of Presentati

Company and Basis of Presentation	6 Months Ended
	Jun. 30, 2021
Financial Statements [Abstract]
COMPANY AND BASIS OF PRESENTATION	NOTE 1 – COMPANY AND BASIS OF PRESENTATION Organization AVRA Medical Robotics, Inc. (the “Company” or “AVRA”) was incorporated as AVRA Surgical Microsystems, Inc. in the State of Florida on February 4, 2015. Effective November 5, 2015, the Company’s corporate name was changed to AVRA Medical Robotics, Inc. The Company was established to develop advanced medical surgical devices. The Company is structured to invest in four principal areas – surgical robotic systems, surgical tools, implantable devices and surgical robotic training. The significant accounting policies of AVRA were described in Note 1 to the audited financial statements included in the Company’s 2020 Annual Report on Form 10-K (“2020 Form 10-K”). There have been no significant changes in the Company’s significant accounting policies for the three and six months ended June 30, 2020. Basis of Presentation The accompanying unaudited condensed financial statements of the Company have been prepared in conformity with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and in accordance with the rules and regulations of the Securities and Exchange Commission. Therefore, they do not include all information and footnotes normally included in annual consolidated financial statements and should be read in conjunction with the consolidated financial statements and notes thereto included in the 2020 Form 10-K for the year ended December 31, 2020. In the opinion of the Company’s management, the accompanying unaudited condensed financial statements contain all the adjustments necessary (consisting only of normal recurring accruals) to present the financial position of the Company as of June 30, 2021 and the results of operations and cash flows for the periods presented. The results of operations for the three and six months ended June 30, 2021 are not necessarily indicative of the operating results for the full fiscal year or any future period. Going Concern The accompanying financial statements have been prepared assuming the continuation of the Company as a going concern. At June 30, 2021, the Company’s stockholders’ deficit was $857,933 which raises substantial doubt about the Company. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and is dependent on debt and equity financing to fund its operations. Management of the Company is making efforts to raise additional funding until a registration statement relating to an equity funding facility is in effect. While management of the Company believes that it will be successful in its capital formation and planned operating activities, there can be no assurance that the Company will be able to raise additional equity capital, or be successful in the development and commercialization of the products it develops or initiates collaboration agreements thereon. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the possible inability of the Company to continue as a going concern.

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and expenses. The Company regularly evaluates estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates made by management. Cash and Cash Equivalents The Company considers all cash on hand, cash accounts not subject to withdrawal restrictions or penalties, and all highly liquid debt instruments purchased with a maturity of three months or less to be cash and cash equivalents. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. The Company maintains its principal cash balance in a financial institution. These balances are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. At June 30, 2021 and 2020, $24,327 and $0 were in excess of the FDIC insured limit respectively. Revenue Recognition In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606). The ASU and all subsequently issued clarifying ASUs replaced most existing revenue recognition guidance in U.S. GAAP. The ASU also required expanded disclosures relating to the nature amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The Company adopted the new standard effective January 1, 2018, the first day of the Company’s fiscal year. For these reasons, the adoption of this ASU did not have a significant impact on the Company’s financial statements Effective January 1, 2018, the Company adopted guidance issued by the FASB regarding recognizing revenue from contracts with customers. The revenue recognition policies as enumerated below reflect the Company’s accounting policies effective January 1, 2018, which did not have a materially different financial statement result than what the results would have been under the previous accounting policies for revenue recognition. Equipment Equipment is recorded at cost and depreciated using the straight-line method at rates determined to estimate the useful lives of the assets. The annual rates used in calculating depreciation is as follows: Equipment -5 years straight-line Intangibles Intangible assets continue to be subject to amortization, and any impairment is determined in accordance with ASC 360, “Property, Plant, and Equipment,” intangible assets are stated at historical cost and amortized over their estimated useful lives. The Company uses a straight-line method of amortization, unless a method that better reflects the pattern in which the economic benefits of the intangible asset are consumed or otherwise used up can be reliably determined The Company purchased existing Intellectual Property from the University of Central Florida. Management regularly assesses the carrying value of the intellectual property to determine if there has been any diminution of value. Website Website is recorded at cost and amortized using the straight-line method over its estimated life of 3 years. Long-lived Assets In accordance with ASC 360, “ Property Plant and Equipment Stock Compensation Expense The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with Accounting Standards Codification (“ASC”) Topic 505, “Equity.” Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earlier of a performance commitment or completion of performance by the provider of goods or services as defined by ASC Topic 505. Income Taxes The Company accounts for income taxes pursuant to ASC Topic 740 “ Income Taxes. The Company applies the provisions of ASC Topic 740-10-05 “ Accounting for Uncertainty in Income Taxes Basic and Diluted Loss per Share In accordance with ASC Topic 260 “ Earnings Per Share, Research and Development Costs In accordance with ASC Topic 730 “Research and Development”, with the exception of intellectual property that is purchased from another enterprise and have alternative future use, research and development expenses are charged to operations as incurred. Fair Value of Financial Instruments Our financial instruments consist principally of accounts receivable, amounts due to related parties and promissory notes payable. The carrying amounts of cash and cash equivalents and promissory notes approximate fair value because of the short-term nature of these items. Recent Accounting Pronouncements Compensation- Stock Compensation In May 2017, the FASB issued ASU 2017-09, “Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting,” that provides guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting. The new guidance became effective for the Company on January 1, 2018 and was applied on a prospective basis, as required. The adoption of this standard did not have an impact on the financial statements or the related disclosures. Leases In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842)” (“ASU 2016-02”). The FASB issued ASU 2016-02 to increase transparency and comparability among organizations recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. Under ASU 2016-02, lessors will account for leases using an approach that is substantially equivalent to existing GAAP for sales-type leases, direct financing leases and operating leases. Unlike current guidance, however, a lease with collectability uncertainties may be classified as a sales-type lease. If collectability of lease payments, plus any amount necessary to satisfy a lessee residual value guarantee, is not probable, lease payments received will be recognized as a deposit liability and the underlying assets will not be derecognized until collectability of the remaining amounts becomes probable. ASU 2016-02 is effective for interim and annual periods beginning after December 15, 2018, with early adoption permitted, and must be adopted using a modified retrospective transition. The Company did not adopt the standard effective January 1, 2019, utilizing the lessor practical expedient. On November 15, 2019, the FASB issued ASU 2019-10 which amended the effective dates for ASC 842, to give implementation relief. Under the FASB’s new framework, two “buckets” were defined, bucket 1 includes public companies that are SEC filers but excludes “Small Reporting Companies” (SRC’s). Bucket 2 includes all other entities, including SRC’s. Bucket 2 entities have to apply ASC 842 for fiscal years beginning after December 15, 2020, and interim periods within fiscal years beginning after December 15, 2021.

Notes Payable _ Related Party

Notes Payable – Related Party	6 Months Ended
	Jun. 30, 2021
Related Party Transactions [Abstract]
NOTES PAYABLE – RELATED PARTY	NOTE 3 – NOTES PAYABLE – RELATED PARTY On December 31, 2018, the Company borrowed $15,000 under a non-interest bearing promissory note from a related party. The note matured on December 31, 2019 and was extended to December 31, 2020. On February 6, 2019, the Company borrowed from its CEO, $17,500 under a non-interest bearing promissory note which matures on February 6, 2020 . On May 8, 2019, the Company borrowed from its CEO, $25,000 under a non-interest bearing promissory note which matures on May 8, 2020 On May 29, 2019, the Company borrowed from its CEO, $25,000 under a non-interest bearing promissory note which matures on May 29, 2020 On June 26, 2019, the Company borrowed from its CEO, $40,000 under a non-interest bearing promissory note which matures on June 26, 2020 On July 19, 2019, the Company borrowed from its CEO, $50,000 under a non-interest bearing promissory note which matures on July 19, 2020 On October 11, 2019, the Company borrowed from its CEO, $30,000 under a non-interest bearing promissory note which matures on March 11, 2020 and was extended to December 31, 2020. On November 14, 2019, the Company borrowed from its CEO, $7,000 under a non-interest bearing promissory note which matures on November 14, 2020 and was extended to December 31, 2020. On March 1, 2020, the Company entered into a promissory notes totaling $194,500 for the above notes, On August 26, 2019, the Company borrowed from its CEO, $100,000 under a non-interest bearing promissory note which matures on December 26, 2019. On December 3, 2019, the Company borrowed from its CEO, $3,000 under a non-interest bearing promissory note which matures on December 3, 2020. On December 6, 2019, the Company borrowed from its CEO, $30,000 under a non-interest bearing promissory note which matures on December 6, 2020. On December 30, 2019, the Company borrowed from its CEO, $25,000 under a non-interest bearing promissory note which matures on December 30, 2020. On January 3, 2020, the Company borrowed from its CEO, $95,000 under a non-interest bearing promissory note which matures on January 3, 2021. On January 5, 2020, the related party exercised his option and converted his note of $100,000 On March 31, 2020, the Company borrowed from its CEO, $6,000 under a non-interest bearing promissory note which matures on December 31, 2020. On May 4, 2020, the Company borrowed from its CEO, $2,500 under a non-interest bearing promissory note which matures on December 31, 2020. On June 1, 2020, the Company borrowed from its CEO, $4,000 under a non-interest bearing promissory note which matures on December 31, 2020. On June 30, 2020, the Company borrowed from its CEO, $5,000 under a non-interest bearing promissory note which matures on December 31, 2020.

Promissory Notes

Promissory Notes	6 Months Ended
	Jun. 30, 2021
Promissory Notes [Abstract]
PROMISSORY NOTES	NOTE 4 – PROMISSORY NOTES On December 31, 2018, the Company borrowed an additional $15,000, with interest payable annually at 4%, maturing on December 31, 2019. This note was paid in full on January 7, 2020. During January 2019, the Company borrowed $20,000 under a non-interest bearing promissory note which matures on December 31, 2019, this amount was converted to 13,334 shares of common stock in 2020. On March 11, 2019, the Company borrowed $25,000 under a promissory note bearing an annual interest rate of 5% and which matures on September 11, 2019. The loan includes a warrant to purchase 12,500 common shares at a strike price of $1.25 per share. The warrant expires in 3 years. This note was paid in full on January 16, 2020. On March 14, 2019, the Company borrowed $25,000 under a promissory note bearing an annual interest rate of 5% and which matures on September 14, 2019 and was extended until December 31, 2020. The loan includes a warrant to purchase 12,500 common shares at a strike price of $1.25 per share. The warrant expires in 3 years. On March 29, 2019, the Company borrowed $25,000 under a promissory note bearing an annual interest rate of 5% and which matures on September 29, 2019. The loan includes a warrant to purchase 12,500 common shares at a strike price of $1.25 per share. The warrant expires in 3 years. This note was paid in full on January 21, 2020. During the three and six months ended June 30, 2020, 37,500 warrants were valued at $51,740 and expensed as stock compensation.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 5 – INCOME TAXES The Company’s deferred tax assets at June 30, 2020 consist of net operating loss carry forwards of $4,395,785. Using a new federal statutory tax rate of 21%, the valuation allowance balance as of June 30, 2020 total of $0. The increase in the valuation allowance balance for the six months ended , 2021 Due to the uncertainty of their realization, no income tax benefits have been recorded by the Company for these loss carry forwards as valuation allowances have been established for any such benefits. The increase in the valuation allowance was the result of increases in the net operating losses discussed above. Therefore, the Company’s provision for income taxes is $-0- for the six months ended , 2021 and 2020. At the Company had no material unrecognized tax benefits and no adjustments to liabilities or operations were required. The Company does not expect that its unrecognized tax benefits will materially increase within the next twelve months. The Company recognizes interest and penalties related to uncertain tax positions in general and administrative expense. At the Company has not recorded any provisions for accrued interest and penalties related to uncertain tax positions. The Company files U.S. federal and state income tax returns in jurisdictions with varying statutes of limitations.

Stockholders' Deficit

Stockholders' Deficit	6 Months Ended
	Jun. 30, 2021
Stockholders' Deficit [Abstract]
STOCKHOLDERS’ DEFICIT	NOTE 6 – STOCKHOLDERS’ DEFICIT The Company is authorized to issue up to 100,000,000 shares of common stock, $0.0001 par value per share plus 5,000,000 shares of preferred stock, par value $0.0001. On February 23, 2018, the board of directors of AVRA authorized the issuance of an aggregate of 218,000 shares of AVRA’s common stock (the “Shares”) as follows: ● 150,000 Shares at a value of $1.25 per Share, to six consultants and service providers for services rendered through December 31, 2017; ● 35,000 Shares, at a value of $1.25 per Share, to Farhan Taghizadeh, M.D., AVRA’s Chief Medical Officer, for services rendered during the period September 1, 2017 to December 31, 2017; and ● 19,500 and 13,500 Shares, at a value of $2.00 per Share, to Barry F. Cohen and A. Christian Schauer, our Chief Executive Officer and its former Chief Financial Officer, respectively, pursuant to Conversion Agreements with each of such officers, under which they converted all December 31, 2017 accrued but unpaid compensation due them under their respective employment agreements with the Company into the Shares. On August 13, 2018 the Company sold 16,000 shares of its common stock for $20,000. On October 4, 2018, the Board of Directors adopted the following resolutions and took the following actions by unanimous written consent in lieu of a meeting in accordance with the applicable provisions of the Florida business Corporation Act: ● 128,300 shares of restricted common stock required to be issued, to six consultants and service providers for services rendered through September 30, 2018; ● 400 shares of restricted common stock required to be issued, for services rendered through February 28, 2018; On January 4, 2019, 115,050 Shares at a value of $1.25 per share were issued for services rendered. On April 1, 2019, 95,050 shares at a value ranging from $1.25-$2.41 per share were issued for services rendered. On July 1, 2019, 79,672 shares at a value ranging from $1.25-$2.76 per share were issued for services rendered On August 28, 2019, 600,000 shares at a value ranging from $1.25-$2.00 per share were issued for services rendered. On December 1, 2019, the Company canceled 250,000 restricted shares of the Company’s common stock that were previously issued under the Stock Award letter dated August 28, 2019. During the first quarter of 2020, 122,200 shares at a value ranging from $.42-$2.79 per share were issued for services rendered. During the first quarter 2021, 1,025,000 shares at a value ranging from $0.89-$1.07 per share were issued for services rendered. During the second quarter 2021, 378,378 shares at a value ranging from $0.89-$1.02 per share were issued for services rendered. Holders are entitled to one vote for each share of common stock. No preferred stock has been issued.

2016 Incentive Stock Plan

2016 Incentive Stock Plan	6 Months Ended
	Jun. 30, 2021
2016 Incentive Stock Plan [Abstract]
2016 INCENTIVE STOCK PLAN	NOTE 7 – 2016 INCENTIVE STOCK PLAN On August 1, 2016, the Company adopted the 2016 Incentive Stock Plan (the “Plan”). The Plan provides for the granting of options to employees, directors, consultants and advisors to purchase up to 3,000,000 shares of the Company’s common stock. The Board is responsible for administration of the Plan. The Board determines the term of each option, the option exercise price, the number of shares for which each option is granted and the rate at which each option is exercisable. Incentive stock options may be granted to any officer or employee at an exercise price per share of not less than the fair market value per common share on the date of the grant. On August 1, 2019, the Board increased the plan to 10,000,000 shares of common stock. For options granted October 1, 2017, the following factors were used: volatility 45.07%; expected term of 3 years, risk-free interest rate of 2.00%, dividend yield of 0% and exercise price of $1.25 per share. For options granted July 1, 2018, the following factors were used: volatility 31.34%; expected term of 3 years, risk-free interest rate of 2.00%, dividend yield of 0% and exercise price of $1.25 per share. For options granted May 1, 2018, the following factors were used: volatility 62.16%; expected term of 3 years, risk-free interest rate of 2.00%, dividend yield of 0% and exercise price of $1.25 per share. On July 1, 2018 options for 75,000 shares were issued to our Counsel for services rendered totaling $21,000. These shares are vested immediately and expire on July 1, 2023. The exercise price is $1.25. For the year ended December 31, 2019 and 2018, 210,000 and -0- options were exercised, respectively. Non-vested Options for 97,639 shares were forfeited during March 2018. On December 1, 2019, the Company granted to its majority shareholder options to purchase 750,000 common shares of the Company at an exercise price per share will be $1.00. All shares will immediately vest, and the Option will expire five years from the date of issuance. At December 31, 2019 and 2018 options representing 3,486,667 shares and 2,243,250 shares were vested or exercisable, respectively. All options issued to-date expire after five years from the issue date. Except for the option for 1,750,000 shares issued to the CEO and to the Company’s counsel for 40,000 shares that vested immediately, all the options issued to date vest over three years. Stock options are accounted for in accordance with FASB ASC Topic 718, Compensation –Stock Compensation During the three months ended June 30, 2021 and 2020, $30,254 and $106,487 respectively, of expensed stock options has been recorded as stock-based compensation. During the six months ended June 30, 2021 and 2020, $67,928 and $158,964, The grant date fair value of options granted during the year of 2018 and 2019 were estimated on the grant date using the Black-Scholes model with the following assumptions: For options granted May 1, 2018, the following factors were used; volatility 62.16%; expected term of 3 years, risk-free interest rate of 2.00%, dividend yield of 0% and exercise price of $1.25 per share. For options granted July 1, 2018, the following factors were used; volatility 31.34%; expected term of 3 years, risk-free interest rate of 2.00%, dividend yield of 0% and exercise price of $1.25 per share. For options granted February 1, 2019: Volatility 50.58%, term 3 years, risk-free interest rate of 2.00%, dividend yield of 0% and exercise price of $2.00 per share. For options granted April 1, 2019: Volatility 48.52%, term 3 yrs, risk-free interest rate of 2.00%, dividend yield of 0% and exercise price of $1.25 per share. For options granted August 1, 2019: Volatility 62.43%, term 3 years, risk-free interest rate of 2.00%, dividend yield of 0% and exercise price of $2.00 per share. For options granted October 1, 2019: Volatility 48.57%, term 3 years, risk-free interest rate of 2.00%, dividend yield of 0% and exercise price of $2.00 per share. For options granted December 1, 2019: Volatility 61.91%, term 3 years, risk-free interest rate of 2.00%, dividend yield of 0% and exercise price of $1.00 per share. The grant date fair value of options granted during the year of 2020 were estimated on the grant date using the Black-Scholes model with the following assumptions: For options granted March 1, 2020 the fair market value is $0.45, exercise $0.25, rate 2%, and volatility 39.73%. No options were granted during the first six months of 2021 Option values are calculated using Black Scholes with the following inputs: expected volatilities are based on the average volatilities of six similar companies; fair market values are calculated using the implied share values of recent company financings or OTC closing prices for that day, whichever is more suitable; risk-free rate used was 2%.

Commitments

Commitments	6 Months Ended
	Jun. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS	NOTE 8 – COMMITMENTS Intellectual property Effective May 1, 2016, the Company entered into a Research Agreement (the “Research Agreement”) with the University of Central Florida (“UCF” or the “University”) for the development of a prototype surgical robotic device supporting minimal invasive surgical facial corrections. The Agreement provides that the University will provide personnel to accomplish the objectives as stated in the Statement of Work over a period extending to September 30, 2017. Effective May 1, 2016, the research agreement with the University of Central Florida has been extended to April 30, 2021. No additional payments to the University were required. The Company agreed to extend funding of $163,307 from AVRA’s existing funds. In addition, AVRA has paid $43,548 for outright ownership of the University’s Intellectual Property resulting from the collaboration, which amount is shown as Intellectual Property. Management has assessed the carrying value of the asset at December 31, 2019 and has recorded an impairment loss in the amount of $43,548. For the three and nine months ended, September 30, 2020 and 2019, $-0- had been paid under the Agreement. The balance of the amount owing to the University was fully paid on February 24, 2017 and April 7, 2017. Additionally, a $68,952 matching funds grant from the Florida High Tech Corridor Council (FHTCC) was approved on July 16, 2016 which will provide the University research funds in addition to the Company’s funding obligation to the University. The FHTCC research grant is subject to certain research obligations and action requirements which if not met may result in the loss of the FHTCC research funding. The agreement further provides for the payment of a 1% royalty to the University in any year when the sales of products using the intellectual property exceeds $20,000,000. Employment Agreements On July 1, 2016, the Company entered into an Employment Agreement with its Chairman and Chief Executive Officer. The agreement provides for an annual salary of $120,000 per year, increasing to $180,000 per year beginning July 2017. Through December 2016, the employee agreed to not receive the compensation in cash until the Board of Directors deemed it prudent to pay some or all of his salary. Further the Agreement provides that the employee will receive a three-year option to purchase 1,000,000 shares of the Company’s common stock at an exercise price of $0.10 per share, and becoming fully vested on August 15, 2016. On August 1, 2016, the Company entered into a one-year Employment Agreement with its Chief Financial Officer. The agreement provides for an annual salary of $108,000 per year. Through December 2016, the employee agreed to not receive the compensation in cash until the Board of Directors deemed it prudent to pay some or all of his salary. Further the Agreement provides that the employee will receive a three-year option to purchase 210,000 shares of the Company’s common stock at an exercise price of $0.10 per share, with 70,000 shares becoming fully vested upon each yearly anniversary. The options are to be surrendered and cancelled if the Agreement is terminated. The Agreement has expired but its compensation terms continue in effect as long as the employee remains employed by the Company. On August 1, 2016, the Company entered into a three-year Employment Agreement with its Vice President of Global Business Development. The agreement provides for an annual salary of $96,000 per year, increasing to $144,000 per year beginning July 2017. Through December 2016, the employee agreed to not receive the compensation in cash until the Board of Directors deemed it prudent to pay some or all of his salary. Further the Agreement provides that the employee will receive a three-year option to purchase 300,000 shares of the Company’s common stock at an exercise price of $0.10 per share, with 100,000 shares vested on each yearly anniversary. Further, on July 1, 2016, the Company entered into Indemnification Agreements with the Chairman and Chief Executive Officer, and on August 1, 2016 the Chief Financial Officer and the Vice-President of Global Business Development providing for the Company to indemnify the individuals for all expenses, judgments, etc. incurred while serving in various capacities with the Company. Commencing March 1, 2018, the Company entered into an employment agreement with its new Chief Strategy Officer whereby compensation will be determined upon sufficient funding of the Company. The Company granted a 300,000 share stock award under its 2016 Incentive Stock Plan, which vests in five equal annual installments of 60,000 shares each. In addition, on May 1, 2018 options for 250,000 shares that vest monthly over 3 years were also issued to our Chief Strategy Officer. These options expire on May 1, 2023 and are exercisable at $1.25. Commencing January 1, 2019, the Company entered into a consulting agreement with an IR/PR Company whereby compensation will be $1,500 per month for six months. During third quarter 2019, these services stopped. On July 1, 2019, the Company issued 36,000 restricted common shares as part of the compensation. Effective July, 1, 2020, the Company entered into an employee agreement with its Chairman and Chief Executive Officer, for a term of 48 months. The employee’s base salary is $15,000 monthly, beginning with the July 2020 payment, which rate shall be inclusive of all claims by the employee for his services. However, employee agrees to accrue his salary from the July 1, 2020 through and including December 2020 and allows the Board of Directors to decide on whether to convert any or all accrued salary into Company restricted common shares. Beginning on the July 1, 2020, normal direct business expenses will be covered, including business class travel on flights over 5 hours. Employee will receive a $500 per month vehicle expense stipend to help mitigate the costs of the frequent travel required to visit the Orlando office and University of Central Florida from the employee’s home. Employee will also be granted an option pursuant to the Company’s Equity Incentive Plan to purchase 1,000,000 restricted shares of the Company’s common stock, with an exercise price of $0.25 per share, and a Start Date of July 1, 2020. All 1,000,000 shares will be fully vested on July 1, 2020. Lease The Company occupies office and laboratory space in Orlando, Florida under a lease agreement that expired on July 31, 2018. Effective August 1, 2018 and expiring July 31, 2019, the Company signed a new agreement, with monthly payments of $1,829.25 plus applicable sales tax. Effective August 1, 2019, the Company signed a year lease agreement, provides that the Company pay insurance, maintenance and taxes with a monthly lease expense of $2,454.75 plus applicable sales tax. Effective January 15, 2020, the Company amended its August 1, 2019 lease agreement reducing its monthly lease payment to $2,223 plus applicable sales tax. the Company signed a lease that was effective August 1, 2020 through July 31, 2021, which provides that the Company pay insurance, maintenance and taxes with a monthly lease expense of $1,474.17 plus applicable sales tax. Effective January 1, 2021, the Company signed an amendment which modified the August 1, 2020 agreement, increasing the monthly lease expense to $1,964.74 plus applicable sales tax. Either party may cancel the agreement at any time with 30 days’ notice.

Other Matters

Other Matters	6 Months Ended
	Jun. 30, 2021
Other Matters [Abstract]
OTHER MATTERS	NOTE 9 – OTHER MATTERS On January 30, 2020, the World Health Organization (“WHO”) announced a global health emergency because of a new strain of coronavirus originating in Wuhan, China (the “COVID-19 outbreak”) and the risks to the international community as the virus spreads globally beyond its point of origin. In March 2020, the WHO classified the COVID-19 outbreak as a pandemic, based on the rapid increase in exposure globally. The full impact of the COVID-19 outbreak continues to evolve as of the date of this report. As such, it is uncertain as to the full magnitude that the pandemic will have on the Company’s financial condition, liquidity, and future results of operations. Management is actively monitoring the global situation on its financial condition, liquidity, operations, suppliers, industry, and workforce. Given the daily evolution of the COVID-19 outbreak and the global responses to curb its spread, the Company is not able to estimate the effects of the COVID-19 outbreak on its results of operations, financial condition, or liquidity for fiscal year 2020. On March 27, 2020, President Trump signed into law the “Coronavirus Aid, Relief, and Economic Security (CARES) Act.” The CARES act was enacted as a response to the COVID-19 outbreak discussed above and is meant to provide companies with economic relief. The CARES Act, among other things, includes provisions relating to refundable payroll tax credits, deferment of employer side social security payments, net operating loss carryback periods, alternative minimum tax credit refunds, modifications to the net interest deduction limitations, increased limitations on qualified charitable contributions, and technical corrections to tax depreciation methods for qualified improvement property.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10 – SUBSEQUENT EVENTS The Company has evaluated subsequent events through the date that the financial statements were issued and determined that there were subsequent events requiring adjustments to or disclosure in the financial statements. In July, 2021 several holders of stock options elected to exercise their stock options with a cashless exercise provision resulting in the issuance of 629,375 shares of common stock. On September 22, 2021, the Company’s CEO, converted a total of $50,000 of notes payable into 384,615 shares of common stock and converted $50,000 of accrued salary into 384,615 shares of common stock. In July, 2021 several holders of stock options elected to exercise their stock options with a cashless exercise provision resulting in the issuance of 629,375 shares of common stock. On September 22, 2021, the Company’s CEO, converted a total of $50,000 of notes payable into 384,615 shares of common stock and converted $50,000 of accrued salary into 384,615 shares of common stock. On October 1, 2021, the Company’s CEO, converted a total of $595,000 of accrued salary into 5,950,000 shares of common stock at a price of $0.10 per share and agreed to receive 450,000 shares of common stock for $45,000 of the remaining salary due for the three months ending December 31, 2021at a price of $0.10 per share. On October 1, 2021, a former employee now a consultant elected to convert a total of $251,500 of accrued consulting fees into 2,515,000 shares of common stock at a price of $0.10 per share, converted $161,500 of accrued salary into 1,615,000 shares of common stock at a price of $0.10 per share. and $4,500 of expenses into 45,000 shares of common stock at a price of $0.10 per share. Between October 5, 2021 and December 8, 2021 the Company sold a total of 2,229,231 shares of common stock at prices ranging between $0.13 and $0.52 per share. The Company received proceeds of $315,200. On October 1, 2021 the Company issued a total of 1,500,000 of stock options to consultants with an exercise price of $0.25 per option. On October 1, 2021 the Company issued 50,000 of stock options to each of its independent Directors with an exercise price of $0.25 per option. On October 1, 2021 the Company issued 350,000 of stock options to its Chief Medical Officer with an exercise price of $0.25 per option. On October 1, 2021 the Company issued a total of 390,000 of stock options to Company’s CEO with an exercise price of $0.25 per option for the extension of loans. On October 1, 2021 the Company issued a total of 174,553 shares of common stock to several consultants. On October 1, 2021 the Company issued 25,000 shares of common stock to its Chief Medical Officer. On July 1, 2022 the Company paid $5,000 and issued to a consultant an option for 2,520,000 common shares with an exercise price of $0.10 per share as a performance bonus and for foregoing all accrued and unpaid fees due for 2022 and for foregoing a portion of the fees due for the remaining five months of calendar year 2022. The option vested immediately. On July 1, 2022 the Company issued to its CEO an option for 5,400,000 common shares with an exercise price of $0.10 per share as a performance bonus and for foregoing all of his 2022 salary. The option vested immediately. On July 1, 2022 the Company issued to its Chief Medical Officer an option for 500,000 common shares with an exercise price of $0.10 per share as a performance bonus. The option vested immediately. On July 1, 2022 the Company issued to its Chief Strategy Advisor an option for 500,000 common shares with an exercise price of $0.10 per share as a performance bonus. The option vested immediately. On July 1, 2022 the Company issued 240,270 shares of common stock as payment in full for the accrued but unpaid fees due to its Counsel. On July 1, 2022 the Company issued 27,250 shares of common stock to its patent attorney per their fee agreement. On July 1, 2022 the Company issued 160,000 shares of common stock to its Chief Strategy Officer as required by his Stock Grant Award dated April 15, 2019 and his Employment Agreement dated March 1, 2018. On July 1, 2022 the Company issued 40,000 shares of common stock to its Chief Medical Officer as required by his employment agreement dated September 15, 2020 On July 1, 2022 the Company issued a total of 569,747 shares of common stock to several consultants. In July 2022, four investors exercised their put options obtained from the Offering dated October 26, 2020, transferred their Membership Units in Avra Air LLC back to AVRA and received 301,027 shares of the Company’s common stock in return. On July 25, 2022 the Directors and Shareholders holding a majority of the issued and outstanding common shares of the Company adopted, by joint written consent, a resolution to increase the Company’s common stock reserved for issuance under the Company’s 2016 Incentive Stock Plan to 20,000,000. On August 5, 2022, AVRA entered into a non-binding letter of intent with Dr. Sudhir Srivastava (“ Dr. Sudhir Cardio Otto SSI SSI Parties Transaction SSI Intellectual Property If and when the transaction is consummated, the business of the SSI Parties, including the SSI Intellectual Property will be owned by AVRA. The shareholders of the SSI Parties will own 95% of the common stock of post-transaction AVRA and the current shareholders of AVRA will own 5% of the common stock of post-transaction AVRA. In addition, there will be changes in composition of the board of directors, implementation of corporate governance policies and changes in management, all with a view to listing the common stock of AVRA on the Nasdaq Stock Market, LLC or another National Securities Exchange. In addition, AVRA will change its name to “ SS Innovations, Inc. Consummation of the Transaction is subject to, among other matters, the negotiation and execution of definitive agreements and documentation, containing, in addition to the above terms, terms and conditions customary for agreements of this type and nature, including, without limitation, representations, warranties, and indemnities of the parties. Consummation of the Transaction is also subject to completion of a due diligence review by each party of the other, the results of which shall be satisfactory to the reviewing parties in their sole discretion. Given the foregoing, there can be no assurance given that the Company will be able to successfully complete the Transaction. In connection with executing the letter of intent, we advanced the SSI Parties, the amount of $990,000 (the “ Interim Financing Cardio Notes We may make additional advances to the SSI Parties of up to an aggregate principal amount of $5,000,000 of Interim Financing, evidenced by additional Cardio Notes. These Cardio Notes will be substantially similar in form and substance to the first Cardio Notes, provided however In order to fund the Interim Financing, the Company offered and sold to two accredited investors, $1,000,000 and $100,000 one-year convertible promissory notes (the “ Convertible Notes provided however The Convertible Notes were issued in a private transaction pursuant to the exemptions from registration under the Section 4(a)2 of the Securities Act of 1933, as amended (the “ Securities Act In August 2022 the Company sold 1,000,000 shares of common stock at a price of $0.25 per share receiving proceeds of $250,000. In September 2022 and thru the date of this document, the Company sold 1,631,000 shares of common stock at a price of $0.25 per share receiving proceeds of $407,750.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Estimates	Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and expenses. The Company regularly evaluates estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates made by management.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all cash on hand, cash accounts not subject to withdrawal restrictions or penalties, and all highly liquid debt instruments purchased with a maturity of three months or less to be cash and cash equivalents.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. The Company maintains its principal cash balance in a financial institution. These balances are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. At June 30, 2021 and 2020, $24,327 and $0 were in excess of the FDIC insured limit respectively.
Revenue Recognition	Revenue Recognition In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606). The ASU and all subsequently issued clarifying ASUs replaced most existing revenue recognition guidance in U.S. GAAP. The ASU also required expanded disclosures relating to the nature amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The Company adopted the new standard effective January 1, 2018, the first day of the Company’s fiscal year. For these reasons, the adoption of this ASU did not have a significant impact on the Company’s financial statements Effective January 1, 2018, the Company adopted guidance issued by the FASB regarding recognizing revenue from contracts with customers. The revenue recognition policies as enumerated below reflect the Company’s accounting policies effective January 1, 2018, which did not have a materially different financial statement result than what the results would have been under the previous accounting policies for revenue recognition.
Equipment	Equipment Equipment is recorded at cost and depreciated using the straight-line method at rates determined to estimate the useful lives of the assets. The annual rates used in calculating depreciation is as follows: Equipment -5 years straight-line
Intangibles	Intangibles Intangible assets continue to be subject to amortization, and any impairment is determined in accordance with ASC 360, “Property, Plant, and Equipment,” intangible assets are stated at historical cost and amortized over their estimated useful lives. The Company uses a straight-line method of amortization, unless a method that better reflects the pattern in which the economic benefits of the intangible asset are consumed or otherwise used up can be reliably determined The Company purchased existing Intellectual Property from the University of Central Florida. Management regularly assesses the carrying value of the intellectual property to determine if there has been any diminution of value.
Website	Website Website is recorded at cost and amortized using the straight-line method over its estimated life of 3 years.
Long-lived Assets	Long-lived Assets In accordance with ASC 360, “ Property Plant and Equipment
Stock Compensation Expense	Stock Compensation Expense The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with Accounting Standards Codification (“ASC”) Topic 505, “Equity.” Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earlier of a performance commitment or completion of performance by the provider of goods or services as defined by ASC Topic 505.
Income Taxes	Income Taxes The Company accounts for income taxes pursuant to ASC Topic 740 “ Income Taxes. The Company applies the provisions of ASC Topic 740-10-05 “ Accounting for Uncertainty in Income Taxes
Basic and Diluted Loss per Share	Basic and Diluted Loss per Share In accordance with ASC Topic 260 “ Earnings Per Share,
Research and Development Costs	Research and Development Costs In accordance with ASC Topic 730 “Research and Development”, with the exception of intellectual property that is purchased from another enterprise and have alternative future use, research and development expenses are charged to operations as incurred.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Our financial instruments consist principally of accounts receivable, amounts due to related parties and promissory notes payable. The carrying amounts of cash and cash equivalents and promissory notes approximate fair value because of the short-term nature of these items.
Recent Accounting Pronouncements	Recent Accounting Pronouncements
Compensation- Stock Compensation	Compensation- Stock Compensation In May 2017, the FASB issued ASU 2017-09, “Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting,” that provides guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting. The new guidance became effective for the Company on January 1, 2018 and was applied on a prospective basis, as required. The adoption of this standard did not have an impact on the financial statements or the related disclosures.
Leases	Leases In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842)” (“ASU 2016-02”). The FASB issued ASU 2016-02 to increase transparency and comparability among organizations recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. Under ASU 2016-02, lessors will account for leases using an approach that is substantially equivalent to existing GAAP for sales-type leases, direct financing leases and operating leases. Unlike current guidance, however, a lease with collectability uncertainties may be classified as a sales-type lease. If collectability of lease payments, plus any amount necessary to satisfy a lessee residual value guarantee, is not probable, lease payments received will be recognized as a deposit liability and the underlying assets will not be derecognized until collectability of the remaining amounts becomes probable. ASU 2016-02 is effective for interim and annual periods beginning after December 15, 2018, with early adoption permitted, and must be adopted using a modified retrospective transition. The Company did not adopt the standard effective January 1, 2019, utilizing the lessor practical expedient. On November 15, 2019, the FASB issued ASU 2019-10 which amended the effective dates for ASC 842, to give implementation relief. Under the FASB’s new framework, two “buckets” were defined, bucket 1 includes public companies that are SEC filers but excludes “Small Reporting Companies” (SRC’s). Bucket 2 includes all other entities, including SRC’s. Bucket 2 entities have to apply ASC 842 for fiscal years beginning after December 15, 2020, and interim periods within fiscal years beginning after December 15, 2021.

Company and Basis of Presenta_2

Company and Basis of Presentation (Details)	6 Months Ended
	Jun. 30, 2021 USD ($)
Financial Statements [Abstract]
Stockholders’ deficit	$ 857,933

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Details) - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Accounting Policies [Abstract]
FDIC insured	$ 250,000
FDIC insured limit	$ 24,327	$ 0
Equipment useful life	5 years
Estimated life	3 years

Notes Payable _ Related Party (

Notes Payable – Related Party (Details) - USD ($)

1 Months Ended

12 Months Ended

Jun. 01, 2020

May 04, 2020

Mar. 01, 2020

Jan. 05, 2020

Jan. 03, 2020

Dec. 06, 2019

Dec. 03, 2019

Nov. 14, 2019

Oct. 11, 2019

May 08, 2019

Mar. 14, 2019

Mar. 11, 2019

Feb. 06, 2019

Jun. 30, 2020

Mar. 31, 2020

Dec. 30, 2019

Aug. 26, 2019

Jul. 19, 2019

Jun. 26, 2019

May 29, 2019

Mar. 29, 2019

Jan. 31, 2019

Dec. 31, 2018

Jun. 30, 2021

Dec. 31, 2020

Notes Payable – Related Party (Details) [Line Items]

Description of maturity date

matures on March 11, 2020 and was extended to December 31, 2020.

Purchase shares (in Shares)

389,000

Common stock per share (in Dollars per share)

$ 0.25

$ 0.1

Maturity date

Sep. 14, 2019

Sep. 11, 2019

Sep. 29, 2019

Dec. 31, 2019

Dec. 31, 2019

Related party

$ 100,000

$ 195,000

$ 195,000

Exercise options (in Dollars per share)

$ 1,000,000

Promissory Note [Member]

Notes Payable – Related Party (Details) [Line Items]

Non-interest bearing promissory note

$ 15,000

Description of maturity date

The note matured on December 31, 2019 and was extended to December 31, 2020.

Promissory Note [Member] | Chief Executive Officer [Member]

Notes Payable – Related Party (Details) [Line Items]

Non-interest bearing promissory note

$ 4,000

$ 2,500

$ 95,000

$ 30,000

$ 3,000

$ 7,000

$ 30,000

$ 25,000

$ 17,500

$ 5,000

$ 6,000

$ 25,000

$ 100,000

$ 50,000

$ 40,000

$ 25,000

Description of maturity date

December 31, 2020

December 31, 2020

matures on November 14, 2020 and was extended to December 31, 2020.

matures on May 8, 2020 and was extended to December 31, 2020.

matures on February 6, 2020 and was extended to December 31, 2020.

December 31, 2020

December 31, 2020

matures on July 19, 2020 and was extended to December 31, 2020.

matures on June 26, 2020 and was extended to December 31, 2020.

matures on May 29, 2020 and was extended to December 31, 2020.

Promissory notes amount

$ 194,500

Maturity date

Jan. 03, 2021

Dec. 06, 2020

Dec. 03, 2020

Dec. 30, 2020

Dec. 26, 2019

Promissory Notes (Details)

Promissory Notes (Details) - USD ($)			1 Months Ended		3 Months Ended	6 Months Ended	12 Months Ended
	Mar. 14, 2019	Mar. 11, 2019	Mar. 29, 2019	Jan. 31, 2019	Jun. 30, 2020	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2018
Promissory Notes (Details) [Line Items]
Maturity date	Sep. 14, 2019	Sep. 11, 2019	Sep. 29, 2019	Dec. 31, 2019				Dec. 31, 2019
Stock compensation warrants (in Shares)					37,500	37,500
Stock compensation value					$ 51,740	$ 51,740
Promissory Note [Member]
Promissory Notes (Details) [Line Items]
Borrowed amount	$ 25,000	$ 25,000	$ 25,000	$ 20,000				$ 15,000
Debt default interest rate	5%	5%	5%					4%
Common stock shares converted (in Shares)							13,334
Number of warrants purchase (in Shares)	12,500	12,500	12,500
Strike price (in Dollars per share)	$ 1.25	$ 1.25	$ 1.25
Warrant expiration period	3 years	3 years	3 years

Income Taxes (Details)

Income Taxes (Details) - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Income Tax Disclosure [Abstract]
Net operating loss carry forwards		$ 4,395,785
Federal statutory tax rate		21%
Increase valuation allowance		$ 0
Federal tax benefit valuation allowance	$ 50,489
Provision for income taxes	$ 0	$ 0

Stockholders' Deficit (Details)

Stockholders' Deficit (Details) - USD ($)							1 Months Ended			3 Months Ended			4 Months Ended	6 Months Ended
	Dec. 01, 2019	Jul. 02, 2019	Apr. 01, 2019	Jan. 04, 2019	Aug. 13, 2018	Feb. 28, 2018	Aug. 28, 2019	Sep. 30, 2018	Dec. 31, 2017	Jun. 30, 2021	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2017	Jun. 30, 2021	Dec. 31, 2020	Feb. 23, 2018
Stockholders' Deficit (Details) [Line Items]
Common stock, shares authorized										100,000,000				100,000,000	100,000,000
Common stock, par value										$ 0.0001				$ 0.0001	$ 0.0001
Preferred stock, shares authorized										5,000,000				5,000,000	5,000,000
Preferred stock, par value										$ 0.0001				$ 0.0001	$ 0.0001
Aggregate of shares																218,000
Shares issued for services rendered		79,672	95,050	115,050			600,000
Price per share									$ 2				$ 2
Sold shares					16,000
Shares of common stock					$ 20,000
Shares of restricted common stock required to be issued						400
Per share issued for service				$ 1.25
Restricted shares	250,000
Shares issued for services rendered										378,378	1,025,000	122,200
Common Stock [Member]
Stockholders' Deficit (Details) [Line Items]
Common stock voting rights, description														Holders are entitled to one vote for each share of common stock.
Minimum [Member]
Stockholders' Deficit (Details) [Line Items]
Per share issued for service		$ 1.25	$ 1.25				$ 1.25			$ 0.89	$ 0.89	$ 42		$ 0.89
Maximum [Member]
Stockholders' Deficit (Details) [Line Items]
Per share issued for service		$ 2.76	$ 2.41				$ 2			$ 1.02	$ 1.07	$ 2.79		$ 1.02
Farhan Taghizadeh [Member]
Stockholders' Deficit (Details) [Line Items]
Shares issued for services rendered													35,000
Price per share									$ 1.25				$ 1.25
Six Consultants and Service Providers [Member]
Stockholders' Deficit (Details) [Line Items]
Shares issued for services rendered									150,000
Six Consultants and Service Providers [Member]
Stockholders' Deficit (Details) [Line Items]
Price per share									$ 1.25				$ 1.25
Shares of restricted common stock required to be issued								128,300
Barry F. Cohen [Member]
Stockholders' Deficit (Details) [Line Items]
Shares issued for services rendered									19,500
A. Christian Schauer [Member]
Stockholders' Deficit (Details) [Line Items]
Shares issued for services rendered									13,500

2016 Incentive Stock Plan (Deta

2016 Incentive Stock Plan (Details) - USD ($)											3 Months Ended		6 Months Ended		12 Months Ended
	Mar. 01, 2020	Dec. 01, 2019	Oct. 01, 2019	Aug. 01, 2019	Apr. 01, 2019	Feb. 01, 2019	Jul. 01, 2018	May 01, 2018	Mar. 31, 2018	Oct. 01, 2017	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018	Aug. 01, 2016
2016 Incentive Stock Plan (Details) [Line Items]
Stock based compensation (in Dollars)											$ 30,254	$ 106,487	$ 67,928	$ 158,964
2016 Incentive Stock Plan [Member]
2016 Incentive Stock Plan (Details) [Line Items]
Shares of common stock (in Shares)				10,000,000													3,000,000
Expected volatility	39.73%	61.91%	48.57%	62.43%	48.52%	50.58%	31.34%	62.16%		45.07%
Expected term		3 years	3 years	3 years	3 years	3 years	3 years	3 years		3 years
Risk-free interest rate	2%	2%	2%	2%	2%	2%	2%	2%		2%			2%
Expected dividend yield		0%	0%	0%	0%	0%	0%	0%		0%
Exercise price per share (in Dollars per share)	$ 0.25	$ 1	$ 2	$ 2	$ 1.25	$ 2	$ 1.25	$ 1.25		$ 1.25
Shares issued (in Shares)							75,000
Share issued during the period, value (in Dollars)							$ 21,000
Option expiration date							Jul. 01, 2023
Option exercised (in Shares)															210,000	0
Shares forfeited (in Shares)									97,639
Shareholder options purchased (in Shares)		750,000
Exercise price (in Dollars per share)		$ 1
Option expire		5 years
Number of shares vested (in Shares)															3,486,667	2,243,250
Share options issued description													All options issued to-date expire after five years from the issue date. Except for the option for 1,750,000 shares issued to the CEO and to the Company’s counsel for 40,000 shares that vested immediately, all the options issued to date vest over three years.
Unrecognized compensation cost (in Dollars)											$ 186,975		$ 186,975
Non-vested options recognized period													39 months
Expiring term													Sep. 30, 2024
Fair market value per share (in Dollars per share)	$ 0.45
Options [Member] | 2016 Incentive Stock Plan [Member]
2016 Incentive Stock Plan (Details) [Line Items]
Expected volatility							31.34%	62.16%
Expected term							3 years	3 years
Risk-free interest rate							2%	2%
Expected dividend yield							0%	0%
Exercise price per share (in Dollars per share)							$ 1.25	$ 1.25
Counsel for Services [Member] | 2016 Incentive Stock Plan [Member]
2016 Incentive Stock Plan (Details) [Line Items]
Exercise price per share (in Dollars per share)							$ 1.25

Commitments (Details)

Commitments (Details) - USD ($)

1 Months Ended

3 Months Ended

6 Months Ended

9 Months Ended

12 Months Ended

Jul. 01, 2020

Jan. 15, 2020

Aug. 01, 2019

Jul. 01, 2019

Jan. 01, 2019

Aug. 01, 2018

May 01, 2018

Mar. 01, 2018

Aug. 01, 2016

Jul. 16, 2016

Jul. 01, 2016

Jul. 31, 2021

Jan. 02, 2021

Sep. 30, 2020

Sep. 30, 2019

Jun. 30, 2021

Sep. 30, 2020

Sep. 30, 2019

Dec. 31, 2019

Commitments (Details) [Line Items]

Agreement amount

$ 0

$ 0

$ 0

$ 0

Employment agreements, description

the Company entered into a three-year Employment Agreement with its Vice President of Global Business Development. The agreement provides for an annual salary of $96,000 per year, increasing to $144,000 per year beginning July 2017. Through December 2016, the employee agreed to not receive the compensation in cash until the Board of Directors deemed it prudent to pay some or all of his salary. Further the Agreement provides that the employee will receive a three-year option to purchase 300,000 shares of the Company’s common stock at an exercise price of $0.10 per share, with 100,000 shares vested on each yearly anniversary.

Expire date

May 01, 2023

Options exercisable (in Dollars per share)

$ 1.25

Restricted common shares (in Shares)

1,000,000

Employee agreement term

48 months

Employee’s base salary

$ 15,000

Vehicle expenses

$ 500

Exercise price (in Dollars per share)

$ 0.25

Lease payments

$ 2,223

$ 1,829.25

Lease expense

$ 2,454.75

$ 1,474.17

$ 1,964.74

Intellectual Property [Member]

Commitments (Details) [Line Items]

Extend funding value

163,307

Ownership amount

$ 43,548

Impairment loss amount

$ 43,548

Research funds value

$ 68,952

Royalty payment percentage

1%

Intellectual property exceeds

$ 20,000,000

Employment Agreements [Member]

Commitments (Details) [Line Items]

Shares stock award (in Shares)

300,000

Installments shares (in Shares)

60,000

Options shares vest (in Shares)

250,000

Vest date

3 years

Whereby compensation

$ 1,500

Restricted common shares (in Shares)

36,000

Chief Executive Officer [Member]

Commitments (Details) [Line Items]

Employment agreements, description

the Company entered into an Employment Agreement with its Chairman and Chief Executive Officer. The agreement provides for an annual salary of $120,000 per year, increasing to $180,000 per year beginning July 2017. Through December 2016, the employee agreed to not receive the compensation in cash until the Board of Directors deemed it prudent to pay some or all of his salary. Further the Agreement provides that the employee will receive a three-year option to purchase 1,000,000 shares of the Company’s common stock at an exercise price of $0.10 per share, and becoming fully vested on August 15, 2016.

Shares fully vested (in Shares)

1,000,000

Chief Financial Officer [Member]

Commitments (Details) [Line Items]

Employment agreements, description

the Company entered into a one-year Employment Agreement with its Chief Financial Officer. The agreement provides for an annual salary of $108,000 per year. Through December 2016, the employee agreed to not receive the compensation in cash until the Board of Directors deemed it prudent to pay some or all of his salary. Further the Agreement provides that the employee will receive a three-year option to purchase 210,000 shares of the Company’s common stock at an exercise price of $0.10 per share, with 70,000 shares becoming fully vested upon each yearly anniversary. The options are to be surrendered and cancelled if the Agreement is terminated. The Agreement has expired but its compensation terms continue in effect as long as the employee remains employed by the Company.

Subsequent Events (Details)

Subsequent Events (Details)			1 Months Ended		2 Months Ended	6 Months Ended
	Jul. 01, 2022 USD ($) $ / shares shares	Oct. 01, 2021 USD ($) $ / shares shares	Jul. 31, 2022 shares	Sep. 22, 2021 USD ($) shares	Dec. 08, 2021 USD ($) $ / shares shares	Jun. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) $ / shares shares	Aug. 31, 2022 USD ($) $ / shares shares	Jul. 25, 2022 shares	Jul. 31, 2021 shares
Subsequent Events (Details) [Line Items]
Principal amount (in Dollars) | $						$ 0
Issued discount						10%
Conversion amount (in Dollars) | $						$ 100,000,000
Convertible note ,description						In order to fund the Interim Financing, the Company offered and sold to two accredited investors, $1,000,000 and $100,000 one-year convertible promissory notes (the “Convertible Notes”). The Convertible Notes will have the same interest rate and payment terms as the Cardio Notes and otherwise be substantially similar to the Cardio Notes, provided, however, that the Convertible Notes do not have an original issue discount. Further, upon consummation of the Transaction (if and when it is consummated) the Convertible Notes will automatically convert into a number of AVRA Shares determined by dividing the principal amount of the Convertible Notes by $100 million and multiplying such number expressed as a percentage by the number of AVRA Shares issued to Dr. Sudhir and the other shareholders of the SSI Parties (if any) upon closing of the Transaction. The Company may offer and sell up to an aggregate principal amount of $5,000,000 in Convertible Notes in order to fund the Interim Financing.
SSI Parties [Member]
Subsequent Events (Details) [Line Items]
Converted notes (in Dollars) | $						$ 1,000,000
Paid amount (in Dollars) | $						$ 990,000
Shareholders percentage						95%
Interest rate						7%
Discount rate percentage						10%
Accrued interest (in Dollars) | $						$ 100,000,000
Principal amount (in Dollars) | $						$ 5,000,000
Issued discount						6%
Conversion amount (in Dollars) | $						$ 250,000,000
Subsequent Event [Member]
Subsequent Events (Details) [Line Items]
Common stock shares issued										629,375
Note One [Member] | SSI Parties [Member]
Subsequent Events (Details) [Line Items]
Converted notes (in Dollars) | $						$ 100,000
Forecast [Member]
Subsequent Events (Details) [Line Items]
Common stock shares issued	40,000	1,615,000					1,631,000	1,000,000
Employee agreement, description		On October 1, 2021, the Company’s CEO, converted a total of $595,000 of accrued salary into 5,950,000 shares of common stock at a price of $0.10 per share and agreed to receive 450,000 shares of common stock for $45,000 of the remaining salary due for the three months ending December 31, 2021at a price of $0.10 per share.
Common stock price per share (in Dollars per share) | $ / shares		$ 0.1					$ 0.25	$ 0.25
Accrued salary (in Dollars) | $		$ 161,500
Expenses (in Dollars) | $		$ 4,500
Shares of common stock		45,000			2,229,231
Gross proceed (in Dollars) | $					$ 315,200
Stock options issued		1,500,000
Exercise price (in Dollars per share) | $ / shares		$ 0.25
Paid amount (in Dollars) | $	$ 5,000
Price per share (in Dollars per share) | $ / shares	$ 0.1
Number of investors			4
Receiving proceeds (in Dollars) | $							$ 407,750	$ 250,000
Forecast [Member] | Common Stock [Member]
Subsequent Events (Details) [Line Items]
Common stock shares issued		174,553
2016 Incentive Stock Plan [Member] | Forecast [Member]
Subsequent Events (Details) [Line Items]
Shares issued									20,000,000
Director [Member] | Forecast [Member]
Subsequent Events (Details) [Line Items]
Stock options issued		50,000
Exercise price (in Dollars per share) | $ / shares		$ 0.25
Counsel [Member] | Forecast [Member]
Subsequent Events (Details) [Line Items]
Common stock shares issued	240,270
AVRA Medical Robotics Inc [Member] | SSI Parties [Member]
Subsequent Events (Details) [Line Items]
Shareholders percentage						5%
Minimum [Member] | Forecast [Member]
Subsequent Events (Details) [Line Items]
Common stock price per share (in Dollars per share) | $ / shares					$ 0.13
Maximum [Member] | Forecast [Member]
Subsequent Events (Details) [Line Items]
Common stock price per share (in Dollars per share) | $ / shares					$ 0.52
Common Stock [Member] | Subsequent Event [Member]
Subsequent Events (Details) [Line Items]
Common stock shares issued										629,375
Patent Attorney [Member] | Forecast [Member]
Subsequent Events (Details) [Line Items]
Common stock shares issued	27,250
CEO [Member] | Forecast [Member]
Subsequent Events (Details) [Line Items]
Common stock shares issued	5,400,000
Converted notes (in Dollars) | $				$ 50,000
Conversion of common stock shares				384,615
Accrued salary (in Dollars) | $				$ 50,000
Share of common stock				384,615
Stock options issued		390,000
Exercise price (in Dollars per share) | $ / shares		$ 0.25
Price per share (in Dollars per share) | $ / shares	$ 0.1
CEO [Member] | Common Stock [Member] | Forecast [Member]
Subsequent Events (Details) [Line Items]
Accrued salary (in Dollars) | $				$ 50,000
CEO [Member] | Common Stock [Member] | Forecast [Member]
Subsequent Events (Details) [Line Items]
Converted notes (in Dollars) | $				$ 50,000
Conversion of common stock shares				384,615
Share of common stock				384,615
Consultant [Member] | Forecast [Member]
Subsequent Events (Details) [Line Items]
Common stock shares issued	2,520,000
Accrued consulting fees (in Dollars) | $		$ 251,500
Common stock price per share (in Dollars per share) | $ / shares		$ 0.1
Consultant [Member] | Common Stock [Member] | Forecast [Member]
Subsequent Events (Details) [Line Items]
Common stock shares issued		2,515,000
Common stock price per share (in Dollars per share) | $ / shares		$ 0.1
Chief Medical Officer [Member] | Forecast [Member]
Subsequent Events (Details) [Line Items]
Common stock shares issued		25,000
Stock options issued		350,000
Exercise price (in Dollars per share) | $ / shares		$ 0.25
Chief Medical Officer [Member] | Forecast [Member]
Subsequent Events (Details) [Line Items]
Common stock shares issued	500,000
Price per share (in Dollars per share) | $ / shares	$ 0.1
Chief Strategy Officer [Member] | Forecast [Member]
Subsequent Events (Details) [Line Items]
Common stock shares issued	500,000
Price per share (in Dollars per share) | $ / shares	$ 0.1
Chief Strategy Officer [Member] | Forecast [Member]
Subsequent Events (Details) [Line Items]
Common stock shares issued	160,000
Stock award date	April 15, 2019
Consultant [Member] | Forecast [Member]
Subsequent Events (Details) [Line Items]
Common stock shares issued	569,747
Avra Air LLC [Member] | Forecast [Member]
Subsequent Events (Details) [Line Items]
Common stock shares issued			301,027