SS Innovations International (SSII) 10-K 31 Mar 23 2022 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2022	Mar. 30, 2023	Jun. 30, 2022
Document Information Line Items
Entity Registrant Name	AVRA MEDICAL ROBOTICS, INC
Trading Symbol	N/A
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		53,887,738
Entity Public Float			$ 0
Amendment Flag	false
Entity Central Index Key	0001676163
Entity Current Reporting Status	No
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	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 114
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
Title of 12(b) Security	None
Security Exchange Name	NONE
Entity Interactive Data Current	Yes
Auditor Name	BF Borgers CPA PC
Auditor Firm ID	5041
Auditor Location	Lakewood, CO
Document Annual Report	true
Document Transition Report	false

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
CURRENT ASSETS:
Cash and cash equivalents	$ 1,351,364	$ 405,774
Other prepaid expenses and deposit	8,678	2,291
Notes Receivables – Acquisition	3,000,000
Total Current Assets	4,360,042	408,065
EQUIPMENT:
Equipment	98,592	98,592
Accumulated depreciation	(87,193)	(78,050)
Total Equipment, net	11,399	20,542
TOTAL ASSETS	4,371,441	428,607
CURRENT LIABILITIES:
Accounts payable		124,581
Accrued compensation
Accrued expenses	5,700	17,700
Accrued interest	45,529
Notes payable - related party	4,000,000	145,000
Promissory notes
Total Current Liabilities	4,051,229	287,281
Commitments and contingencies (see Note 8)
STOCKHOLDERS’ EQUITY:
Preferred stock, 5,000,000 shares authorized, $.0001 par value, non-issued or outstanding
Common stock, 100,000,000 shares authorized, $.0001 par value, 53,887,738 and 37,848,905 issued and outstanding at December 31, 2022 and December 31, 2021 respectively	5,389	3,785
Common stock Issuable, 0 and 4,265,295 shares, $.0001 par value at December 31, 2022 and December 31, 2021, respectively		458,519
Additional paid in capital	11,005,895	8,183,082
Treasury stock		(26,000)
Accumulated deficit	(10,691,071)	(8,478,060)
Total Stockholders’ Equity	320,213	141,326
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 4,371,441	$ 428,607

Balance Sheets (Parentheticals)

Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
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	53,887,738	37,848,905
Common stock, shares outstanding	53,887,738	37,848,905
Common stock liability, shares	0	4,265,295
Common stock liability, par value (in Dollars per share)	$ 0.0001	$ 0.0001

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Revenue
OPERATING EXPENSES
Research and Development	72,959	1,000
Compensation Expense	1,135,468	947,237
General and Administrative	1,239,179	458,801
Total Operating Expenses	2,447,606	1,407,038
OTHER INCOME AND (EXPENSES)
Investment Loss		(77,392)
Interest Earned	148	118
Interest Expenses	(45,529)
Origination Fees	279,975
Total Other Income and (Expenses), net	234,594	(77,274)
Loss before income tax taxes	(2,213,012)	(1,484,313)
Provision for Income Tax
NET LOSS	$ (2,213,012)	$ (1,484,313)
Loss per common share - basic and diluted (in Dollars per share)	$ (0.05)	$ (0.05)
Weighted average common shares outstanding - basic and diluted (in Shares)	40,878,824	28,480,973

Statements of Operations (Paren

Statements of Operations (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Loss per common share - basic and diluted (in Dollars per share)	$ (0.05)	$ (0.05)
Weighted average common shares outstanding - basic and diluted (in Shares)	40,878,824	28,480,973

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS OPERATING ACTIVITIES:
Net loss	$ (2,213,012)	$ (1,484,313)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization expense	9,143	18,787
Stock compensation expense	865,468	767,237
Stock issued for services		1,107,500
Investment loss		77,392
Changes in operating assets and liabilities:
Other prepaid expenses and deposit	(6,387)
Accounts payable and accrued expenses	(91,052)	(849,637)
Net Cash Used in Operating Activities	(1,435,841)	(363,034)
INVESTING ACTIVITIES:
Notes Receivables - Acquisition	(3,000,000)
Investment in Avra Air LLC		38,150
Net Cash Used in Investing Activities	(3,000,000)	38,150
FINANCING ACTIVITIES:
Repayment of Promissory note	(145,000)
Proceeds from 7% convertible Promissory note	4,000,000
Proceeds from private placement		315,200
Proceeds from exercise of stock options		12,900
Proceeds from securities offering	1,500,431	267,850
Treasury stock	26,000	(26,000)
Net Cash Provided by Financing Activities	5,381,431	569,949
(DECREASE)/INCREASE IN CASH AND CASH EQUIVALENTS	(945,590)	245,065
CASH AND CASH EQUIVALENTS - BEGINNING OF YEAR	405,774	160,709
CASH AND CASH EQUIVALENTS - END OF YEAR	1,351,364	405,774
Non-cash investing activities:
Cash received for interest		118
Non-cash financing activities:
Related party note payable converted into common stock		50,000
Reduction of account payable and equipment		$ 9,543

Statement of Shareholders_ Equi

Statement of Shareholders’ Equity - USD ($)	Common Stock	Common Stock Issuable	Additional Paid-In Capital	Accumulated Deficit	Total
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	$ 741		862,107		862,849
Stock based compensation expense (in Shares)	7,413,990
Common stock issuable for services		$ 869,668			869,668
Common stock issuable for services (in Shares)		4,745,196
Conversion of debt to equity	$ 38		49,961		50,000
Conversion of debt to equity (in Shares)	384,615
Security Offerings	$ 112		146,161		146,273
Security Offerings (in Shares)	1,120,000
Stock issued for services	$ 21		276,676		276,697
Stock issued for services (in Shares)	210,000
Private Placement	$ 223		314,977		315,200
Private Placement (in Shares)	2,229,231
Treasury stock					(26,000)
Common stock issued	$ 77	$ (512,075)	511,998		0
Common stock issued (in Shares)	769,598	(769,598)
Net loss				(1,484,313)	(1,484,313)
Balance at Dec. 31, 2021	$ 3,785	$ 458,519	8,183,082	(8,504,060)	141,326
Balance (in Shares) at Dec. 31, 2021	37,849,405	4,265,295
Stock based compensation expense			679,611		679,611
Common stock issuable for services	$ 24	$ (125,599)	72,057		(53,518)
Common stock issuable for services (in Shares)	240,270	(718,212)
Treasury stock				26,000	26,000
Common stock issued	$ 1,580	$ (332,919)	2,071,146		1,739,806
Common stock issued (in Shares)	15,798,063	(3,547,082)
Net loss				(2,213,012)	(2,213,012)
Balance at Dec. 31, 2022	$ 5,388		$ 11,005,896	$ (10,691,071)	$ 320,213
Balance (in Shares) at Dec. 31, 2022	53,887,738

Financial Statements

Financial Statements	12 Months Ended
	Dec. 31, 2022
Financial Statements [Abstract]
FINANCIAL STATEMENTS	NOTE 1 – FINANCIAL STATEMENTS 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. Basis of Presentation The accompanying financial statements are prepared on the basis of accounting principles generally accepted in the United States of America (“GAAP”). The Company is a development-stage enterprise devoting substantial efforts to establishing a new business, financial planning, raising capital, and research into products which may become part of the Company’s product portfolio. The Company has not realized sales through December 31, 2021. A development stage company is defined as one in which all efforts are devoted substantially to establishing a new business and, even if planned principal operations have commenced, revenues are insignificant. Going Concern The accompanying financial statements have been prepared assuming the continuation of the Company as a going concern. At December 31, 2022, the Company’s stockholders’ equity was $320,231 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. The 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	12 Months Ended
	Dec. 31, 2022
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 December 31, 2022 and 2021, $0 and $147,460, respectively, were in excess of the FDIC insured limit. 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 are as follows: Equipment -5 years straight-line The Company originally purchased medical equipment for a total cost of $75,000 which was 100% financed by the seller. After making several payments, the Company settled with the vendor due to issues with the equipment and was relieved of the $25,000 balance owed as of first quarter 2020. The total amount paid of $50,000 represents the actual cost. During the year 2022, there is no addition. 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, 2022.

Investment

Investment	12 Months Ended
	Dec. 31, 2022
Investment [Abstract]
INVESTMENT	NOTE 3 – INVESTMENT Investment in Avra Air- LLC was reduced by $12,150 in the second quarter of 2021 as a result of an investor’s follow-on investment. An impairment charge of $77,392 was then taken in the last quarter of 2021. As the $26,000 remaining balance was paid for in the original investment using Avra Medical shares this remaining balance is considered a buy-back of Avra Medical common shares and are thus treated as treasury shares shown in the equity section of the balance sheet. This results in a $0 cost on the books for this investment.

Notes Payable _ Related Party

Notes Payable – Related Party	12 Months Ended
	Dec. 31, 2022
Notes Payable – Related Party [Abstract]
NOTES PAYABLE – RELATED PARTY	NOTE 4 – NOTES PAYABLE – RELATED PARTY On September 22, 2021, the Company’s CEO, converted a total of $50,000 of notes payable into 384,615 shares of common stock.

Promissory Notes

Promissory Notes	12 Months Ended
	Dec. 31, 2022
Promissory Notes [Abstract]
PROMISSORY NOTES	NOTE 5 – PROMISSORY NOTES During the years ended 2021 and 2022, 1,175,000 and zero warrants with a price of $0.78 per warrant for 2021, were valued at $912,489 and $0.00 using a black-scholes pricing model and expensed as stock compensation, respectively.

Merger

Merger	12 Months Ended
	Dec. 31, 2022
Disclosure Of Merger Abstract
MERGER	NOTE 6 – MERGER 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 $4,000,000 (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 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

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 7 – INCOME TAXES The Company’s deferred tax assets at December 31, 2022 consist of net operating loss carry forwards of $4,393,785. Using a new federal statutory tax rate of 21%, the valuation allowance balance as of December 31, 2020 total of $0. The increase in the valuation allowance balance for the year ended December 31, 2020 of $221,827 is entirely attributable to the net operating loss. 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 years ended December 31, 2022 and 2021. At December 31, 2022 and 2021, 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 December 31, 2022 and 2021, 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' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2022
Stockholders' Deficit [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 8 – STOCKHOLDERS’ EQUITY 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. During the first quarter 2021, 1,025,00 During the second quarter 2021, 378,378 shares at a value ranging from $0.89-$1.02 per share were issued for services rendered. 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. During the last quarter 2021, 3,619,817 shares at a value ranging from $0.13-$0.89 per share were issued for services rendered. 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 December 1, 2022, 10,000 shares of restricted common stock are issued for services to Farhan Taghizadeh, per his employment agreement dated September 15, 2020. 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	12 Months Ended
	Dec. 31, 2022
2016 Incentive Stock Plan [Abstract]
2016 INCENTIVE STOCK PLAN	NOTE 9 – 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 the 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. Our board of directors and majority shareholders in July 2022, approved a subsequent increase in the number of shares of our common stock reserved under the 2016 Plan to 20,000,000 shares of common stock. Stock options are accounted for in accordance with FASB ASC Topic 718-10-55-136., Compensation –Stock Compensation 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 stock options to each of its two independent Directors with an exercise price of $0.25 per option. On October 1, 2021 the Company issued 350,000 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 stock options to the Company’s CEO with an exercise price of $0.25 per option for the extension of loans. On June, 2022 the Company issued 150,000 stock options to a consultant with an exercise price of $0.10 per option. This option ceased vesting upon the departure of the consultant in September 2022. On July 1, 2022 the Company issued 500,000 stock options to its Chief Medical Officer with an exercise price of $0.10 per option. On July 1, 2022 the Company issued 3,020,000 stock options to consultants with an exercise price of $0.10 per option. On July 1, 2022 the Board issued 5,400,000 stock options to the CEO as a performance bonus and in return for his foregoing all of his 2002 calendar year salary. 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	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS	NOTE 10 – COMMITMENTS Employment Agreements In December 2022 the Company canceled its employment agreement dated July 1, 2021 with Mr. Cohen, by paying him the balance of payments due per such agreement through the end of the agreement’s term. Mr. Cohen agreed to continue in an active role as Chairman and CEO of the Company thru the date of closing of its planned merger with SS Innovations, Inc. Lease On July 17, 2020, 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. Effective November 1, 2022 the Company signed and amendment which further modified the August 1, 2020 agreement, reducing the monthly lease expense to $404.68 including applicable sales tax. Either party may cancel the agreement at any time with 30 days’ notice.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 11 – SUBSEQUENT EVENTS As described earlier in this filing, $4,000,000 was raised as part of the Interim Financing Notes in 2022. An additional $1,000,000 in Notes from one of the two existing Note Holders was raised on February 2, 2023. From January 1, 2023, through the date of this filing, the Company sold 670,000 shares of common stock at a price ranging from $0.25 to $0.45 per share receiving proceeds of $189,500. On January 27, 2023, the CEO and one individual exercised their stock options via a net cashless exercise resulting in the issuance of 9,678,437 shares. On January 27, 2023, the CEO exercised his warrant via a net cashless exercise resulting in the issuance of 595,562 shares. On February 24, 2023, two investors exercised their warrants resulting in the issuance of 600,000 shares and proceeds of $240,000 to the Company.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2022
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 December 31, 2022 and 2021, $0 and $147,460, respectively, were in excess of the FDIC insured limit.
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 are as follows: Equipment -5 years straight-line The Company originally purchased medical equipment for a total cost of $75,000 which was 100% financed by the seller. After making several payments, the Company settled with the vendor due to issues with the equipment and was relieved of the $25,000 balance owed as of first quarter 2020. The total amount paid of $50,000 represents the actual cost. During the year 2022, there is no addition.
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
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, 2022.

Financial Statements (Details)

Financial Statements (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)
Financial Statements [Abstract]
Stockholders’ equity	$ 320,231

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
FDIC insured		$ 250,000
FDIC insured limit		$ 0	$ 147,460
Equipment useful life		5 years
Purchased medical equipment cost		$75,000
Purchased medical equipment finance rate		100%
Vendor due to issues equipment amount	$ 25,000
Equipment total amount		$ 50,000

Investment (Details)

Investment (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2022	Dec. 31, 2021
Investment [Abstract]
Investment reduced amount	$ 12,150		$ 38,150
Impairment charge			$ 77,392
Original investment cost		26,000
Cost on books for investment		$ 0

Notes Payable _ Related Party (

Notes Payable – Related Party (Details)	Sep. 22, 2021 USD ($) shares
Notes Payable – Related Party [Abstract]
Converted total of notes payable | $	$ 50,000
Converted shares of notes payable | shares	384,615

Promissory Notes (Details)

Promissory Notes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Promissory Notes [Abstract]
Warrants	0	1,175,000
Price per warrant		$ 0.78
Warrant amount	$ 912,489
Stock compensation expenses	$ 0

Merger (Details)

Merger (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)
Merger (Details) [Line Items]
Accrued interest percentage	7%
Original issue discount, amount	$ 2,000,000
Accrued interest	100,000,000
Aggregate principal amount	$ 2,000,000
Original issue discount rate	6%
Original issue discount opposed rate	10%
Valuation for determining conversion	$ 250,000,000
Valuation for determining conversion opposed value	$ 100,000,000
Promissory notes description	In order to fund the Interim Financing, the Company offered and sold one-year convertible promissory notes (the “Convertible Notes”) of $1,000,000 (maturity date 08-15-2023), $500,000 (maturity date 10-26-2023), and $500,000 (maturity date 12-01-2023) to one accredited investor and $100,000 (maturity date 09-10-2023), $900,000 (maturity date 11-23-2023), and $1,000,000 (maturity date 12-29-2023) to another. 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.
Maximum [Member]
Merger (Details) [Line Items]
Issue discount percentage	10%
Minimum [Member]
Merger (Details) [Line Items]
Issue discount percentage	6%
Note one [Member]
Merger (Details) [Line Items]
Interim financing notes	$ 1,000,000
Note Two [Member]
Merger (Details) [Line Items]
Interim financing notes	100,000
Note Three [Member]
Merger (Details) [Line Items]
Interim financing notes	500,000
Note Four [Member]
Merger (Details) [Line Items]
Interim financing notes	500,000
Note Five [Member]
Merger (Details) [Line Items]
Interim financing notes	900,000
Note Six [Member]
Merger (Details) [Line Items]
Interim financing notes	$ 1,000,000
SSI Parties [Member]
Merger (Details) [Line Items]
Common stock ownership, percentage	95%
Advance amount	$ 4,000,000
Aggregate principal amount	$ 5,000,000
AVRA [Member]
Merger (Details) [Line Items]
Common stock ownership, percentage	5%

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Net operating loss carry forwards	$ 4,393,785
Federal statutory tax rate			21%
Valuation allowance			$ 0
Net operating loss			$ 221,827
Provision for income taxes	$ 0	$ 0

Stockholders' Equity (Details)

Stockholders' Equity (Details) - $ / shares	3 Months Ended	6 Months Ended	12 Months Ended
	Mar. 31, 2021	Jun. 30, 2021	Dec. 31, 2022	Dec. 31, 2021	Jul. 01, 2022	Jun. 30, 2022	Oct. 01, 2021	Jul. 31, 2021
Stockholders' Equity (Details) [Line Items]
Common stock, shares authorized			100,000,000	100,000,000
Common stock, par value (in Dollars per share)			$ 0.0001	$ 0.0001
Preferred stock, shares authorized			5,000,000	5,000,000
Preferred stock, par value (in Dollars per share)			$ 0.0001	$ 0.0001
Shares issued for services rendered		378,378		3,619,817
Shares of common stock issued			0	4,265,295	3,020,000	150,000	1,500,000	629,375
Shares of restricted common stock			10,000
Common Stock [Member]
Stockholders' Equity (Details) [Line Items]
Common stock, shares authorized			100,000,000
Common stock, par value (in Dollars per share)			$ 0.0001
Common stock voting rights, description			Holders are entitled to one vote for each share of common stock.
Shares issued for services rendered	102,500			210,000
Preferred Stock [Member]
Stockholders' Equity (Details) [Line Items]
Preferred stock, shares authorized			5,000,000
Preferred stock, par value (in Dollars per share)			$ 0.0001
Minimum [Member]
Stockholders' Equity (Details) [Line Items]
Per share issued for service (in Dollars per share)	$ 0.89	$ 0.89		$ 0.13
Maximum [Member]
Stockholders' Equity (Details) [Line Items]
Per share issued for service (in Dollars per share)	$ 1.07	$ 1.02		$ 0.89
Chief Medical Officers [Member]
Stockholders' Equity (Details) [Line Items]
Shares of common stock issued					500,000		350,000
Aggregate of shares							25,000
Several consultant [Member]
Stockholders' Equity (Details) [Line Items]
Shares of common stock issued							174,553

2016 Incentive Stock Plan (Deta

2016 Incentive Stock Plan (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Jul. 31, 2022	Jul. 01, 2022	Jun. 30, 2022	Oct. 01, 2021	Jul. 31, 2021	Aug. 01, 2019	Aug. 01, 2016
2016 Incentive Stock Plan (Details) [Line Items]
Common stock share issued	53,887,738	37,848,905
Stock based compensation (in Dollars)	$ 679,612	$ 159,949
Stock options shares issued	0	4,265,295		3,020,000	150,000	1,500,000	629,375
Exercise price per option (in Dollars per share)				$ 0.1	$ 0.1	$ 0.25
2016 Incentive Stock Plan [Member]
2016 Incentive Stock Plan (Details) [Line Items]
Shares of common stock									3,000,000
Shares of common stock								10,000,000
Common stock share issued			20,000,000
Stock options shares issued						390,000
Exercise price per option (in Dollars per share)						$ 0.25
Risk-free interest rate	2%
Chief Executive Officer [Member]
2016 Incentive Stock Plan (Details) [Line Items]
Stock options shares issued				5,400,000
Independent Directors [Member]
2016 Incentive Stock Plan (Details) [Line Items]
Stock options shares issued						50,000
Exercise price per option (in Dollars per share)						$ 0.25
Chief Medical Officers [Member]
2016 Incentive Stock Plan (Details) [Line Items]
Stock options shares issued				500,000		350,000
Exercise price per option (in Dollars per share)				$ 0.1		$ 0.25

Commitments (Details)

Commitments (Details) - USD ($)	Nov. 01, 2022	Jan. 01, 2021	Jul. 17, 2020
Commitments and Contingencies Disclosure [Abstract]
Lease expense		$ 1,964.74	$ 1,474.17
Agreement amount	$ 404.68

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)			12 Months Ended
	Feb. 24, 2023	Jan. 01, 2023	Dec. 31, 2022	Feb. 02, 2023	Jan. 27, 2023	Dec. 31, 2021
Subsequent Events (Details) [Line Items]
Interim financing notes value			$ 4,000,000
Common stock shares sold (in Shares)			53,887,738			37,848,905
Proceeds amount		$ 189,500
Subsequent Event [Member]
Subsequent Events (Details) [Line Items]
Additional note value				$ 1,000,000
Common stock shares sold (in Shares)		670,000
Proceeds amount	$ 240,000
Issuance of shares (in Shares)	600,000				595,562
Subsequent Event [Member] | Minimum [Member]
Subsequent Events (Details) [Line Items]
Common stock price per share (in Dollars per share)		$ 0.25
Subsequent Event [Member] | Maximum [Member]
Subsequent Events (Details) [Line Items]
Receiving proceeds		$ 0.45
Chief Executive Officer [Member] | Subsequent Event [Member]
Subsequent Events (Details) [Line Items]
Issuance of shares (in Shares)					9,678,437