SS Innovations International (SSII) 10-K/A 6 Dec 24 2023 FY Annual report (amended) Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 05, 2024	Jun. 30, 2023
Document Information Line Items
Entity Registrant Name	SS INNOVATIONS INTERNATIONAL, INC.
Document Type	10-K/A
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		170,864,381
Entity Public Float			$ 384,536,354
Amendment Flag	true
Amendment Description	On May 3, 2024, the SEC entered an order barring BF Borgers CPA PC (“Borgers”), the Company’s then independent registered public accounting firm, from appearing or practicing before the SEC as an accountant and therefore Borgers could no longer act as the Company’s independent registered public accounting firm. Effective May 13, 2024, the Company dismissed Borgers as its independent registered public accounting firm. Subsequently, the Company engaged BDO India LLP (“BDO”) as the Company’s new independent registered public accounting firm.Given the circumstances giving rise to Borgers’ dismissal, the Company asked BDO to re-audit SSi’s consolidated financial statements as of and for the years ended December 31, 2023 and December 31, 2022, which were included in the Company’s Annual Report on Form 10-K filed with the SEC on March 22, 2024 (the “Original Filing”). Contemporaneously with the reaudit, the Company also undertook an internal review of certain accounting policies and internal controls and procedures.In the course of this internal review and while BDO was performing the reaudit, the Company discovered material errors in the prior audited consolidated financial statements included in the Original Filing. As a result, the Company determined that in order to reflect the foregoing, SSi’s consolidated financial statements for the years ended December 31, 2023 and December 31, 2022 included in the Original Filing would need to be restated. An external consulting firm was also appointed by the Company to help perform comprehensive technical accounting evaluations.Thereafter, the board of directors of the Company, after discussion with management of the matters described above, concluded that the Company’s audited consolidated financial statements as of and for the years ended December 31, 2023 and December 31, 2022, included in the Original Filing, should no longer be relied upon due to the reasons stated above. SSi reported the foregoing in a Current Report on Form 8-K, filed with the SECThis Amendment restates the Company’s previously issued consolidated financial statements and related footnote disclosures as of and for the years ended December 31, 2023, and 2022 included in the Original Filing. For detailed information, see “Note 1. Restatement of Previously Issued Consolidated Financial Statements, in “Item 8. Financial Statements and Supplementary Data” of this Amendment.In connection with the restatement, management has re-evaluated the effectiveness of SSi’s disclosure controls and procedures and internal control over financial reporting as of December 31, 2023. As a result of that assessment, management has concluded that SSi’s disclosure controls and procedures and internal controls over financial reporting were not effective as of December 31, 2023, due to material weaknesses in SSi’s internal control over financial reporting related to above accounting errors. For a discussion of management’s consideration of SSi’s disclosure controls and procedures, internal controls over financial reporting, the material weaknesses identified, and the remedial actions being taken, see “Item 9A. Controls and Procedures” in this Amendment.As a result of the above, this Amendment amends “Item 3. Legal Proceedings,” “Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations,” “Item 8. Financial Statements and Supplementary Data,” “Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure,” “Item 9A. Controls and Procedures,” “Item 13. Certain Relationships and Related Transactions, and Director Independence” and “Item 14. Principal Accounting Fees and Services.”
Entity Central Index Key	0001676163
Entity Current Reporting Status	Yes
Entity Voluntary Filers	Yes
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
ICFR Auditor Attestation Flag	false
Entity File Number	000-56608
Entity Incorporation, State or Country Code	FL
Entity Tax Identification Number	47-3478854
Entity Address, Address Line One	405, 3rd Floor
Entity Address, Address Line Two	iLabs Info Technology Centre
Entity Address, Address Line Three	Udyog Vihar, Phase III
Entity Address, City or Town	Gurugram, Haryana
Entity Address, Postal Zip Code	122016
Entity Address, Country	IN
City Area Code	+91
Local Phone Number	73375 53469
Title of 12(b) Security	None
Security Exchange Name	NONE
No Trading Symbol Flag	true
Entity Interactive Data Current	Yes
Document Financial Statement Error Correction [Flag]	true
Document Financial Statement Restatement Recovery Analysis [Flag]	false
Documents Incorporated by Reference [Text Block]	No documents are incorporated by reference into this Report except those Exhibits so incorporated as set forth in the Exhibit index.
Auditor Name	BDO India LLP
Auditor Location	Mumbai, India
Auditor Firm ID	6074
Document Annual Report	true
Document Transition Report	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current Assets:
Cash and cash equivalents	$ 2,022,276	$ 217,177
Restricted cash	5,029,650	57,448
Accounts receivable, net	1,901,244	156,857
Inventory, net	7,017,913	904,103
Prepaids and other current assets	3,890,017	1,130,811
Total Current Assets	21,428,659	4,095,235
Non- Current Assets:
Property, plant, and equipment, net	706,405	417,014
Right of use asset	2,657,554	1,498,109
Accounts receivable, net	2,365,013	886,263
Restricted cash	35,919
Prepaids and other non-current assets	4,322,444	83,912
Total Non-Current Assets	10,087,335	2,885,298
Total Assets	31,515,994	6,980,533
Current Liabilities
Bank overdraft facility	6,018,926	3,123,046
Notes payable		3,000,000
Current maturities of long-term debt	510,189	120,880
Current portion of operating lease liabilities	396,784	181,900
Accounts payable	901,552	165,477
Deferred revenue	156,330	1,776
Other accrued liabilities	489,939	498,097
Total Current Liabilities	8,473,720	7,766,189
Operating lease liabilities, less current portion	2,351,113	1,371,097
Deferred revenue	939,150	42,141
Other accrued liabilities	33,933	10,626
Long-term borrowings, less current portion		469,017
Total Non-Current Liabilities	3,324,196	1,892,881
Total Liabilities	11,797,916	9,659,070
Stockholders’ (deficit) equity:
Preferred stock, authorized 5,000,000 shares of Series A, Non-Convertible Preferred Stock, $0.0001 par value per share; 5,000 shares and nil shares issued and outstanding as of December 31, 2023 and December 31, 2022 respectively	1
Common stock, 250,000,000 shares authorized, $0.0001 par value, 170,711,880 shares and 128,161,013 shares issued and outstanding as of December 31, 2023 and December 31, 2022 respectively	17,072	12,817
Non-controlling interest
Accumulated other comprehensive income (loss)	(195,499)	54,599
Common stock to be issued, 12,500 shares	50,000
Additional paid in capital	43,457,937	(12,812)
Capital reserve	899,917	899,917
Accumulated deficit	(24,511,350)	(3,633,058)
Total stockholders’ (deficit) equity	19,718,078	(2,678,537)
Total liabilities and stockholders’ (deficit) equity	31,515,994	6,980,533
Related Party
Current Assets:
Receivable from related party	1,567,559	1,628,839
Current Liabilities
Payable to related party		$ 675,013

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
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	5,000
Preferred stock, shares outstanding	5,000
Common stock, shares authorized	250,000,000	250,000,000
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares issued	170,711,880	128,161,013
Common stock, shares outstanding	170,711,880	128,161,013
Common Stock to be Issued, shares	12,500	12,500

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
REVENUES
Revenue		$ 5,875,314	$ 1,436,147
Cost of revenue		(5,149,786)	(1,375,570)
GROSS PROFIT		725,528	60,577
OPERATING EXPENSES:
Research & development expense		1,058,660	987,443
Stock compensation expense		9,723,492
Depreciation and amortization expense		152,738	96,577
Selling, general and administrative expense		10,064,622	1,935,149
TOTAL OPERATING EXPENSES		20,999,512	3,019,169
Loss from operations		(20,273,984)	(2,958,592)
OTHER INCOME (EXPENSE):
Interest expenses		(894,621)	(265,522)
Interest and other income, net		290,313	10,232
TOTAL OTHER INCOME (EXPENSE), NET		(604,308)	(255,290)
LOSS BEFORE INCOME TAXES		(20,878,292)	(3,213,882)
Income tax expense
NET LOSS		$ (20,878,292)	$ (3,213,882)
Net loss per share - basic (in Dollars per share)		$ (0.14)	$ (0.03)
Net loss per share - diluted (in Dollars per share)		$ (0.14)	$ (0.03)
Weighted average- Basic Shares (in Shares)	[1]	144,866,674	128,157,040
Weighted average- Diluted Shares (in Shares)		152,069,825	128,157,040
System Sales
REVENUES
Revenue		$ 5,225,777	$ 1,394,824
Instruments Sale
REVENUES
Revenue		647,766	41,323
Warranty Sales
REVENUES
Revenue		$ 1,771
[1] Prior period information has been adjusted to reflect the 1-for-10 reverse stock split of the Company’s common stock effected in April 2023. Refer to Consolidated Statements of changes in equity to the consolidated financial statements for further details.

Consolidated Statements of Othe

Consolidated Statements of Other Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Statement of Comprehensive Income [Abstract]
NET LOSS	$ (20,878,292)	$ (3,213,882)
OTHER COMPREHENSIVE LOSS
Foreign currency translation gain/(loss)	(243,089)	46,794
Retirement benefit (net of tax)	(7,009)	2,583
TOTAL COMPREHENSIVE LOSS	$ (21,128,390)	$ (3,164,505)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net loss	$ (20,878,292)	$ (3,213,882)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation & amortization	152,738	96,577
Operating lease expense	35,902	30,573
Interest expense (net)	604,308	255,290
Shares issue to investor and advisors	5,063,799
Stock compensation expense	9,723,492
Changes in operating assets and liabilities:
Accounts receivable, net	(3,071,640)	(1,044,912)
Inventory, net	(6,113,810)	(780,683)
Receivables from / payable to related parties	(613,733)	(1,202,408)
Deferred revenue	1,051,563	43,917
Prepaids and other current assets	(1,920,495)	(514,558)
Accounts payable	736,075	128,835
Prepaids and other non current assets	(155,950)	(1,332)
Other accrued liabilities	15,149	208,108
Net cash used in operating activities	(15,370,894)	(5,994,475)
Cash flows from investing activities:
Purchase of / proceeds from sale of property, plant and equipment	(444,077)	240,818
Net cash (used in) / provided by investing activities	(444,077)	240,818
Cash flows from financing activities:
Proceeds from issuance of common stock against warrant and options	412,056
Proceeds from issuance of convertible notes to principal shareholder	16,980,000
Proceeds from / (repayment of) term loan	(126,505)	286,531
Proceeds from issuance of convertible notes to other investors	3,000,000	3,000,000
Proceeds from bank overdraft facility (net)	2,480,735	2,609,630
Proceeds from warrant exercised pending allotment	50,000
Net cash provided by financing activities	22,796,286	5,896,161
Net change in cash	6,981,315	142,504
Effect of exchange rate on cash	(168,095)	44,412
Cash at beginning of year¹	274,625	87,709
Cash at end of year¹	7,087,845	274,625
Supplemental disclosure of non-cash transactions:
Conversion of convertible notes into common stock	$ 23,117,903

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - USD ($)	Preferred Stock	Common Stock	Common Stock to be Issued	Additional Paid-In Capital	Accumulated Deficit	Capital Reserve	Accumulated other comprehensive income (loss)	Non Controlling Interest Amount	Total
Balance at Dec. 31, 2021		$ 10		$ 99,990	$ (419,176)	$ 899,917	$ 5,222	$ (352)	$ 585,611
Balance (in Shares) at Dec. 31, 2021		100,000
Balance at Dec. 31, 2022		$ 12,817		(12,812)	(3,633,058)	899,917	54,599		(2,678,537)
Balance (in Shares) at Dec. 31, 2022		128,161,013
Retroactive application of recapitalization		$ 12,816		(12,816)
Retroactive application of recapitalization (in Shares)		128,156,013
Shares redeemed		$ (10)		(99,990)				352	(99,648)
Shares redeemed (in Shares)		(100,000)
Common stock issued		$ 1		4
Common stock issued (in Shares)		5,000
Stock issued for services
Net loss					(3,213,882)		49,377		(3,164,505)
Balance at Dec. 31, 2023	$ 1	$ 17,072	$ 50,000	43,457,937	(24,511,350)	899,917	(195,499)		19,718,078
Balance (in Shares) at Dec. 31, 2023	5,000	170,711,880	12,500
Preferred stock issued	$ 1			(1)
Preferred stock issued (in Shares)	5,000
Reverse recapitalization		$ 655		(655)
Reverse recapitalization (in Shares)		6,545,531
Conversion of notes payable to equity		$ 3,059		23,114,844					23,117,903
Conversion of notes payable to equity (in Shares)		30,593,816
Stock issued for services		$ 456		10,630,075					10,630,531
Stock issued for services (in Shares)		4,562,451
Common stock issued against exercise of warrants		$ 9	$ 50,000	362,046					412,055
Common stock issued against exercise of warrants (in Shares)		90,514	12,500
Common stock issued against exercise of options		$ 5		49,995					50,000
Common stock issued against exercise of options (in Shares)		50,000
Stock grants		$ 72		5,575,914					5,575,986
Stock grants (in Shares)		718,555
Share cancellation		$ (1)		1
Share cancellation (in Shares)		(10,000)
Stock compensation				3,738,530					3,738,530
Net loss					$ (20,878,292)		$ (250,098)		$ (21,128,390)

Financial Statements

Financial Statements	12 Months Ended
	Dec. 31, 2023
Financial Statements [Abstract]
FINANCIAL STATEMENTS	NOTE 1 – FINANCIAL STATEMENTS Organization SS Innovations International, Inc. (the “Company” or “SSII”) 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. On April 14, 2023, a wholly owned subsidiary of the Company, AVRA-SSI Merger Corporation (Merger Sub) merged with CardioVentures, Inc., a Delaware corporation (“CardioVentures”), the indirect parent of Sudhir Srivastava Innovations Pvt. Ltd., an Indian private limited company engaged in the business of developing innovative surgical robotic technologies. As a result of the transaction, a “change in control” of the Company took place. In addition, among other matters, the Company changed its name to “SS Innovations International, Inc.” and implemented a one for ten reverse stock split. The financial statements, financial information, share and per share information contained in this report reflect the operations of both the Company and CardioVentures and give actual effect to the reverse stock split. The Transaction (Note 4) was accounted for as a reverse recapitalization in accordance with GAAP (the “Reverse Recapitalization”). Under this method, AVRA was treated as the “acquired” company (“Accounting Acquiree”) and Cardio Ventures Inc., (the accounting acquirer), was assumed to have issued stock for the net assets of AVRA, accompanied by a recapitalization. Accordingly, for the year ended December 31, 2022 CardioVentures has been considered the ultimate holding company. Basis of Presentation The consolidated financial statements have been prepared in conformity with United States generally accepted accounting principles (“U.S. GAAP”). The accompanying financial statements have been prepared on a consolidated basis and reflect the financial statements of SS Innovations International, Inc. and all of its subsidiaries (“Group”). The standalone financial statements of subsidiaries are fully consolidated on a line-by-line basis. Intra-group balances and transactions, and gains and losses arising from intra-group transactions, are eliminated while preparing consolidated financial statements. Accounting policies of the respective individual subsidiaries are aligned wherever necessary, so as to ensure consistency with the accounting policies that are adopted by the Company under U.S. GAAP. Restatement of Previously Issued Financial Statements for Correction of Errors The Company restated the accompanying consolidated balance sheets, consolidated statements of operations and comprehensive loss, consolidated statement of cash flows for the years ended December 31, 2023 and December 31, 2022, as previously reported in its Form 10-K to reflect the correction of errors arising out of: i. Accounting for the merger transaction ii. Functional / other reclassification iii. Recognition of revenue in case of deferred payment sales iv. Recognition of right of use of certain assets and liabilities v. Errors / Adjustments Restatement in 2023 Summary of restatements made in Consolidated Balance Sheets, Consolidated Statements of operations and comprehensive loss and Consolidated Statements of cash flows as of December 31, 2023 and for the year ended 2023 are as follows: Consolidated Balance Sheets: Particulars As As Changes Accounting Functional / Other reclassification² Recognition Recognition Errors / Adjustments⁴ ASSETS Current Assets: Cash and cash equivalents 2,022,276 2,022,276 - - - - - - Restricted cash 5,010,725 5,029,650 18,925 - 18,925 - - - Accounts receivable, net 1,647,274 1,901,244 253,970 - 275,328 (555,157 ) - 533,799 Receivable from related party - 1,567,559 1,567,559 - 1,466,463 - - 101,096 Inventory, net 6,327,256 7,017,913 690,657 - - - - 690,657 Prepaid and other current assets 3,375,168 3,890,017 514,849 (8,678 ) (300,033 ) - - 823,560 Total Current Assets 18,382,702 21,428,659 3,045,957 (8,678 ) 1,460,683 (555,157 ) - 2,149,112 Non- Current Assets Property, plant, and equipment, net 790,164 706,405 (83,759 ) (2,283 ) (277 ) - - (81,199 ) Right of use asset 2,199,418 2,657,554 458,136 - - - 458,136 - Accounts receivable, net 2,640,341 2,365,013 (275,328 ) - (275,328 ) - - - Restricted cash - 35,919 35,919 - 35,919 - - - Receivable from related party 1,466,463 - (1,466,463 ) - (1,466,463 ) - - - Prepaids and other non current assets - 4,322,444 4,322,444 - 241,881 - - 4,080,563 Total Non-Current Assets 7,096,386 10,087,335 2,990,949 (2,283 ) (1,464,268 ) - 458,136 3,999,364 Total Assets 25,479,088 31,515,994 6,036,906 (10,961 ) (3,585 ) (555,157 ) 458,136 6,148,476 LIABILITIES AND STOCKHOLDERS’ EQUITY / (DEFICIT) Current Liabilities: Bank overdraft facility 6,018,926 6,018,926 - - - - - - Current maturities of long-term debt - 510,189 510,189 - - - - 510,189 Current portion of operating lease liabilities 288,988 396,784 107,796 - - - 107,796 - Accounts payable 900,903 901,552 649 - - - - 649 Deferred tax liability 20,482 - (20,482 ) - - - - (20,482 ) Deferred revenue - 156,330 156,330 - - 156,330 - - Other accrued liabilities 2,041,372 489,939 (1,551,433 ) (5,700 ) (939,150 ) (728,996 ) - 122,413 Total Current Liabilities 9,270,671 8,473,720 (796,951 ) (5,700 ) (939,150 ) (572,666 ) 107,796 612,769 Operating lease liabilities, less current portion 1,910,432 2,351,113 440,681 - - - 440,681 - Deferred revenue - 939,150 939,150 - 939,150 - - - Other accrued liabilities - 33,933 33,933 - - - - 33,933 1,910,432 3,324,196 1,413,764 - 939,150 - 440,681 33,933 Total Liabilities 11,181,103 11,797,916 616,813 (5,700 ) - (572,666 ) 548,477 646,702 Stockholders’ (deficit) equity: Preferred stock, authorized 5,000,000 shares of Series A, Non-Convertible Preferred Stock, $0.0001 par value per share; 5,000 shares and nil 1 1 - - - - - - Common stock, 250,000,000 shares authorized, $0.0001 par value, 170,711,880 shares issued and outstanding as of December 31, 2023 17,072 17,072 - - - - - - Accumulated other comprehensive income (loss) (329,100 ) (195,499 ) 133,601 - 162,384 - - (28,783 ) Common stock to be issued, 12,500 shares 50,000 50,000 - 50,000 - - - Additional paid in capital 49,039,341 43,457,937 (5,581,404 ) (13,042,805 ) (50,000 ) - - 7,511,402 Capital reserve 899,917 899,917 - - - - - - Accumulated deficit (35,329,246 ) (24,511,350 ) 10,817,896 13,037,544 (165,970 ) 17,509 (90,341 ) (1,980,845 ) Total stockholders’ (deficit) equity 14,297,985 19,718,078 5,420,093 (5,261 ) (3,586 ) 17,509 (90,341 ) 5,501,774 Total liabilities and stockholders’ (deficit) equity 25,479,088 31,515,994 6,036,906 (10,961 ) (3,586 ) (555,157 ) 458,136 6,148,476 Consolidated Statements of operations and comprehensive loss: Particulars As As Changes Accounting for the merger transaction¹ Functional / Other reclassification² Recognition of revenue in case of deferred payment sales³ Recognition Errors / Adjustments⁴ REVENUE: System sales 5,692,721 5,225,777 (466,944 ) - (647,766 ) 180,822 - - Instrument sales - 647,766 647,766 - 647,766 - - - Warranty sales 186,989 1,771 (185,218 ) - - (185,218 ) - - Total revenue 5,879,710 5,875,314 (4,396 ) - - (4,396 ) - - Cost of revenue (5,166,263 ) (5,149,786 ) 16,477 - (258,422 ) - (212,639 ) 487,538 GROSS PROFIT 713,447 725,528 12,081 - (258,422 ) (4,396 ) (212,639 ) 487,538 OPERATING EXPENSES: Research & development expense 576,168 1,058,660 482,492 - 343,400 - 139,092 - Stock compensation expense 13,425,319 9,723,492 (3,701,827 ) (1,592,309 ) - - - (2,109,518 ) Depreciation and amortization expense - 152,738 152,738 - 153,507 - - (769 ) Selling, general and administrative expense 5,164,713 10,064,622 4,899,909 (874,991 ) 844,497 - 214,101 4,716,302 Salaries & payroll expenses 2,215,620 - (2,215,620 ) - (2,215,620 ) - - - TOTAL OPERATING EXPENSES 21,381,820 20,999,512 (382,308 ) (2,467,300 ) (874,216 ) - 353,193 2,606,015 Loss from operations (20,668,373 ) (20,273,984 ) 394,389 2,467,300 615,794 (4,396 ) (565,832 ) (2,118,477 ) OTHER INCOME (EXPENSE): Interest expenses (523,356 ) (894,621 ) (371,265 ) - (214,164 ) - - (157,101 ) Origination fees 120,000 - (120,000 ) - - - - (120,000 ) Interest and other income, net 129,758 290,313 160,555 (827 ) 9,885 151,497 - - TOTAL OTHER INCOME (EXPENSE), NET (273,598 ) (604,308 ) (330,710 ) (827 ) (204,279 ) 151,497 - (277,101 ) LOSS BEFORE INCOME TAXES (20,941,971 ) (20,878,292 ) 63,679 2,466,473 411,515 147,101 (565,832 ) (2,395,578 ) Income tax expense - - - - - - - - NET LOSS (20,941,971 ) (20,878,292 ) 63,679 2,466,473 411,515 147,101 (565,832 ) (2,395,578 ) Consolidated statements of other comprehensive loss NET LOSS (20,941,971 ) (20,878,292 ) 63,679 2,466,473 411,515 147,101 (565,832 ) (2,395,578 ) Foreign currency translation gain/(loss) (344,621 ) (243,089 ) 101,532 101,532 Retirement benefit (net of tax) - (7,009 ) (7,009 ) (7,009 ) TOTAL COMPREHENSIVE LOSS (21,286,592 ) (21,128,390 ) 158,202 2,466,473 411,515 147,101 (565,832 ) (2,301,055 ) Consolidated statement of cash flows: Particular As As Changes Accounting 1 Functional / Other reclassification 2 Recognition 3 Recognition 3 Errors / Adjustments 4 Cash flows from operating activities: Net loss (20,941,971 ) (20,878,292 ) 63,679 2,466,473 411,515 147,101 (565,832 ) (2,395,578 ) Adjustments to reconcile net loss to net cash used in operating activities: Depreciation & amortization 162,624 152,738 (9,886 ) - - - - (9,886 ) Operating lease expense - 35,902 35,902 - - - 35,902 - Interest expense (net) 138,541 604,308 465,767 - 421,217 - - 44,550 Shares issue to investor and advisors 600,000 5,063,799 4,463,799 - - - - 44,63,799 Stock compensation expense 13,430,704 9,723,492 (3,707,212 ) (1,592,309 ) - - - (2,114,903 ) Changes in operating assets and liabilities: Accounts receivable, net (1,054,961 ) (3,071,640 ) (2,016,679 ) - (2,488,844 ) 468,691 - 3,474 Inventory, net (5,471,479 ) (6,113,810 ) (642,331 ) - - - - (642,331 ) Receivables from / payable to related parties - (613,733 ) (613,733 ) - (512,637 ) - - (101,096 ) Deferred revenue - 1,051,563 1,051,563 - - 1,051,563 - - Prepaids and other current assets - (1,920,495 ) (1,920,495 ) - (2,987,486 ) - - 1,066,991 Accounts payable 282,051 736,075 454,023 - 453,376 - - 647 Deferred tax liability (115 ) - 115 - - - - 115 Prepaids and other non current assets (2,674,248 ) (155,950 ) 2,518,298 - (684,542 ) - - 3,202,840 Lease payment 288,982 - (288,982 ) - - - (288,982 ) - Other accrued liabilities 1,787,995 15,149 (1,772,846 ) 45,529 (1,234,668 ) (728,99 ) - 145,289 Net cash used in operating activities (13,451,877 ) (15,370,894 ) (1,919,016 ) - - - - - Cash flows from investing activities: Notes receivables - acquisition 3,000,000 - (3,000,000 ) (3,000,000 ) - - - - Long term receivable (2,640,341 ) - 2,640,341 - 2,640,341 - - - Receivable from related party 104,371 (104,371 ) - (162,376 ) - - 58,005 Purchase of / proceeds from sale of property, plant and equipment (2,763,385 ) (444,077 ) 2,319,308 9,116 - - - 2,310,192 Sale of fixed Assets - - - - - - - - Net cash used in investing activities (2,299,355 ) (444,077 ) 1,855,278 - - - - - Cash flows from financing activities: Proceed from issuance of common stock against warrant and options - 412,056 412,056 - 50,000 - - 362,056 Proceeds of Bank overdraft Facility (net) (2,051,353 ) - 2,051,353 - - - - 2,051,353 Repayment of term loan (120,880 ) (126,505 ) (5,625 ) - 1,131 - - (6,756 ) Proceeds from securities offering 808,244 - (808,244 ) - - - - (808,244 ) Repayment of warrants (12,360 ) - 12,360 - - - - 12,360 Proceeds from issuance of convertible notes to principal shareholder 22,980,000 16,980,000 (6,000,000 ) (6,000,000 ) - - - - Proceeds from issuance of convertible notes to other investors - 3,000,000 3,000,000 3,000,000 - - - - Proceeds from warrant exercised pending allotment 100,000 50,000 (50,000 ) - (50,000 ) - - - Repayments of Notes payable (7,000,000 ) - 7,000,000 7,000,000 - - - - Proceed from bank overdraft facility (net) - 2,480,735 2,480,735 - - - - 2,480,735 Right of use liability, non current portion 1,910,432 - (1,910,432 ) - - - - (1,910,432 ) Net cash provided by financing activities 16,614,083 22,796,286 6,182,203 Net change in cash 862,849 6,981,315 6,118,466 Effect of exchange rate on cash (344,621 ) (168,095 ) 176,527 Cash at beginning of year 1,504,049 274,625 (1,229,424 ) Cash at end of year 2,022,277 7,087,845 5,065,568 Restatements in 2022 Summary of restatements made in Consolidated Balance Sheets, Consolidated Statements of operations and comprehensive loss and Consolidated Statements of cash flows as of December 31, 2022 and for the year ended 2022 are as follows: Consolidated balance sheet: Particulars As Previously Reported As Restated Changes Accounting Functional / Other reclassification² Recognition Recognition Errors / Adjustments⁴ ASSETS Current Assets: Cash and cash equivalents 1,504,049 217,177 (1,286,872 ) (1,351,364 ) 63,492 - - 1,000 Restricted cash 63,492 57,448 (6,044 ) - (6,044 ) - - - Accounts receivable, net 592,313 156,857 (435,456 ) - (886,263 ) (86,467 ) - 537,274 Receivable from related party - 1,628,839 1,628,839 - 1,628,839 - - - Notes receivable 3,000,000 - (3,000,000 ) (3,000,000 ) - - - - Inventory, net 855,777 904,103 48,326 - - - - 48,326 Prepaid and other current assets 700,920 1,130,811 429,891 (8,678 ) 384,509 - - 54,060 Total Current Assets 6,716,551 4,095,235 (2,621,316 ) (4,360,042 ) 1,184,533 (86,467 ) - 640,660 Non-Current Assets Property, plant, and equipment, net 388,820 417,014 28,194 (11,399 ) (2,233 ) - - 41,826 Right of use asset - 1,498,109 1,498,109 - - - 1,498,109 - Accounts receivable, net - 886,263 886,263 - 886,263 - - - Receivable from related party 1,570,833 - (1,570,833 ) - (1,628,838 ) - - 58,005 Prepaids and other non current assets - 83,912 83,912 - 90,754 - - (6,842 ) Total Non-Current assets 1,959,653 2,885,298 925,645 (11,399 ) (654,054 ) - 1,498,109 92,989 Total assets 8,676,204 6,980,533 (1,695,671 ) (4,371,441 ) 530,479 (86,467 ) 1,498,109 733,649 LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY Current liabilities: Bank overdraft facility 3,123,046 3,123,046 - - - - - - Notes payable 7,000,000 3,000,000 (4,000,000 ) (4,000,000 ) - - - - Current maturities of long-term debt 120,880 120,880 - - - - - - Current portion of operating lease liabilities - 181,900 181,900 - - - (181,900 ) - Accounts payable 618,852 165,477 (453,376 ) - 453,376 - - - Payable to related party - 675,013 (675,013 ) - 675,013 - - - Deferred tax liability 20,597 - (20,597 ) - - - - (20,597 ) Deferred revenue - 1,776 1,776 - - 1,776 - - Other accrued liabilities 253,377 498,097 244,720 (51,228 ) 295,518 - - 430 Total current liabilities 11,136,752 7,766,189 (3,370,564 ) (4,051,228 ) 517,155 1,776 181,900 (20,167 ) Operating lease liabilities, less current portion - 1,371,097 1,371,097 - - - 1,371,097 - Deferred revenue - 42,141 42,141 - 42,141 - - - Other accrued liabilities - 10,626 10,626 - - - - 10,626 Long-term borrowings, less current portion - 469,017 469,017 - 642 - - 468,374 - 1,892,881 1,892,881 - 42,783 - 1,371,097 479,000 Total liabilities 11,136,752 9,659,070 (1,477,683 ) (4,051,228 ) 559,938 1,776 1,552,997 458,833 Stockholders’ (deficit) equity: Common stock, 250,000,000 shares authorized, $0.0001 par value, 128,161,013 shares issued and outstanding as of December 31, 2022 5,389 12,817 7,427 (5,389 ) - - - 12,816 Accumulated other comprehensive income (loss) 15,521 54,599 39,078 - 34,573 - - 4,505 Additional paid in capital 11,005,895 (12,812 ) (11,018,707 ) (11,005,895 ) - - - (12,812 ) Capital reserve 899,917 899,917 - - - - - - Accumulated deficit (14,387,269 ) (3,633,058 ) 10,754,212 10,691,071 (64,032 ) (88,243 ) 54,888 270,305 Total stockholders’ (deficit) equity (2,460,547 ) (2,678,537 ) 217,989 (320,213 ) (29,459 ) (88,243 ) 54,888 274,814 Total liabilities and stockholders’ (deficit) equity 8,676,205 6,980,533 (1,695,672 ) (4,371,441 ) 530,479 (86,467 ) 1,498,109 733,649 Consolidated Statements of operations and comprehensive loss REVENUES: System sales 1,438,969 1,394,824 (44,145 ) - (41,323 ) (2,822 ) - - Instrument sales - 41,323 41,323 - 41,323 - - - Warranty sales 19,346 - (19,346 ) - - (19,346 ) - - Total revenue 1,458,315 1,436,147 (22,168 ) - - (22,168 ) - - Cost of revenue (968,721 ) (1,375,570 ) (406,849 ) - (245,073 ) - (89,182 ) (72,594 ) GROSS PROFIT 489,594 60,577 (429,017 ) - (245,073 ) (22,168 ) (89,182 ) (72,594 ) OPERATING EXPENSES: Research & development expense 83,282 987,443 904,161 (72,959 ) 854,238 - 122,882 - Stock compensation expense 1,135,468 - (1,135,468 ) (1,135,468 ) - - - - Depreciation and amortization expense - 96,577 96,577 - 92,287 - - 4,291 Selling, general and administrative expense 3,251,794 1,935,149 (1,316,645 ) (1,239,179 ) (264,487 ) - 181,497 5,524 Salaries & payroll expense 1,698,283 - (1,698,283 ) - (1,698,283 ) - - - TOTAL OPERATING EXPENSES 6,168,827 3,019,169 (3,149,658 ) (2,447,606 ) (1,016,245 ) - 304,379 9,815 Loss from operations (5,679,233 ) (2,958,592 ) 2,720,641 2,447,606 771,172 (22,168 ) (393,561 ) (82,409 ) OTHER INCOME (EXPENSE): Interest expenses (161,999 ) (265,522 ) (103,523 ) - (104,844 ) - - 1,321 Interest and other income, net 239,728 10,232 (229,496 ) (234,594 ) - - 2,994 2,104 LOSS BEFORE INCOME TAXES (5,601,504 ) (3,213,882 ) 2,387,622 2,213,012 666,328 (19,174 ) (393,561 ) (78,984 ) Income tax expense - - - - - - - - NET LOSS (5,601,504 ) (3,213,882 ) 2,387,622 2,213,012 666,328 (19,174 ) (393,561 ) (78,984 ) Consolidated statement of other comprehensive loss: NET LOSS (5,601,504 ) (3,213,882 ) 2,387,622 2,213,012 666,328 (19,174 ) (393,561 ) (78,984 ) OTHER COMPREHENSIVE LOSS Foreign currency translation gain /(loss) 15,521 46,794 31,273 31,273 Retirement benefit (net of tax) - 2,583 2,583 2,583 TOTAL COMPREHENSIVE LOSS (5,585,983 ) (3,164,505 ) 2,421,478 2,213,012 666,328 (19,174 ) (393,561 ) (45,128 ) Consolidated statement of cash flows: Particular As As Changes Accounting 1 Functional / Other reclassification 2 Recognition 3 Recognition 3 Errors / Adjustments 4 Cash flows from operating activities: Net loss (5,601,504 ) (3,213,882 ) 2,387,622 2,213,012 666,328 (19,174 ) (393,561 ) (78,984 ) Adjustments to reconcile net loss to net cash used in operating activities: Depreciation and amortization 128,901 96,577 (32,324 ) - - - - (32,324 ) Operating lease expense - 30,573 30,573 - - - 3,93,561 (3,62,988 ) Interest expenses (net) - 255,290 255,290 - 255,290 - - - Stock compensation expense 865,468 - (865,468 ) - - - - (865,468 ) Changes in operating assets and liabilities: Accounts receivable, net (1,044,912 ) (1,044,912 ) - - - - (1,044,912 ) Inventory, net (780,683 ) (780,683 ) - - - - (780,683 ) Receivables from / payable to related parties - (1,202,408 ) (1,202,408 ) - (1,114,968 ) - - (87,440 ) Deferred revenue - 43,917 43,917 - - - - 43,917 Prepaids and other current assets - (514,558 ) (514,558 ) - - - - (514,558 ) Accounts payable - 128,835 128,835 - - - - 128,835 Prepaids and other non current assets - (1,332 ) (1,332 ) - - - - (1,332 ) Prepaid expenses and other assets (1,054,302 ) - 1,054,302 - - - - 1,054,302 Accounts payable and other accrued liabilities 106,093 - (106,093 ) - - - - (106,093 ) Other accrued liabilities - 208,108 208,108 - - - - 208,108 Net cash used in operating activities (5,555,344 ) (5,994,475 ) (439,131 ) Cash flows from investing activities: Notes receivables - acquisition (3,000,000 ) - 3,000,000 - - - - 3,000,000 Sale of fixed assets 484,510 - (484,510 ) - - - - (484,510 ) Purchase of / proceeds from sale of property, plant and equipment (220,324 ) 240,818 461,142 - - - - 461,142 Net cash provided by investing activities (2,735,814 ) 240,818 2,976,633 Cash flows from financing activities: Repayment of promissory note (145,000 ) - 145,000 - - - - 145,000 Proceeds of bank overdraft facility 2,583,798 2,609,630 25,832 - 25,832 - - - Proceeds from / (Repayment of) term loan - 286,531 286,531 - 303,828 - - (17,297 ) Proceeds from securities offering 1,500,431 - (1,500,431 ) - - - - (1,500,431 ) Proceeds from 7% convertible Promissory note 4,000,000 - (4,000,000 ) - - - - (4,000,000 ) Treasury stock 26,000 - (26,000 ) - - - - 26,000 Proceeds from issuance of convertible notes to other investors 3,000,000 3,000,000 - - - - - -- Repayments of loan (related party) (1,670,834 ) - 1,670,834 - - - - 1,670,834 Net cash provided by financing activities 9,294,395 5,896,161 (3,398,234 ) Net change in cash 1,003,236 142,504 (860,733 ) Effect of exchange rate on cash 69,189 44,412 (24,776 ) Cash at beginning of year 431,624 87,709 (343,915 ) Cash at end of year 1,504,049 274,625 (1,229,424 ) Restatement in 2021 Summary of restatements made in Consolidated stockholder’s equity as at December 31, 2021 are as follows: Particulars As previously reported As restated Changes Accounting 1 Functional / Other reclassification 2 Recognition 3 Recognition 3 Errors / Adjustments 4 Common stock, 100,000 shares authorized, $1 par value, 100,000 shares issued and outstanding as of December 31, 2021 100,000 100,000 - - - - - - Non-controlling interest - (352 ) 352 - - - - 352 Translation adjustment (3,390 ) 5,222 (8,612 ) - - - (8,612 ) Short provision for income tax (779 ) - (779 ) - (779 ) - - - Retained earnings (357,205 ) (419,176 ) 61,971 - 29,023 32,948 Capital reserve 899,917 899,917 - - - - - - Total stockholders’ (deficit) equity 638,544 585,611 52,932 - (779 ) - 29,023 24,688 (1) Accounting for merger transaction Background On April 14, 2023, SSII (earlier known as ‘AVRA Medical Robotics Inc’ or ‘AVRA’) consummated the acquisition of Cardio Ventures, Inc., a Delaware corporation (“Cardio Ventures”), pursuant to a Merger Agreement dated November 7, 2022 (the “Merger Agreement”), by and among the Company, a wholly owned subsidiary of the Company (“Merger Sub”), Cardio Ventures and Dr. Sudhir Srivastava, who, through his holding company, owned a controlling interest in Cardio Ventures. Pursuant to the Merger Agreement, at Closing, Merger Sub merged with and into Cardio Ventures (the “Cardio Ventures Merger”). Further, the Company changed its name to “SS Innovations International, Inc.,” effected a one-for-ten reverse stock split and increased its authorized common stock to 250,000,000 shares. Before In the previously filed financial statements 10K for the year ended December 31, 2023, the Merger transaction was referred as being accounted for as a reverse-merger in the nature of recapitalization in accordance with ASC 805. As per the Note 1 of Form 10K originally filed, SSII was treated as the acquirer and AVRA was the acquired company. In the previous financial statements, the opening balance incorrectly included the combined assets and liabilities of both AVRA and Cardio Ventures for year ended December 31, 2022. Consequently, the assets and liabilities and operations presented in the comparative financial statements prior to the merger were consolidated assets and liabilities of AVRA and SSII recorded at historical cost basis. After Upon review of merger agreements and related technical accounting guidance available in ASC 805, it was determined that AVRA’s assets and liabilities should have been recorded at their fair value as of the date of merger and comparative balances for the year ended December 31, 2022 should be considered only for Cardio Ventures at historical cost basis, being the accounting acquirer in the merger transaction. The fair value of assets and liabilities of AVRA was assessed as nil Additionally, the amount recognized as issued equity interests in the consolidated financial statements was determined by considering the equity interests of Cardio Ventures outstanding immediately before the business combination. In accordance with ASC 805, the equity structure (the number and type of equity interests issued) reflects that of AVRA, including the equity interests issued by AVRA to effect the merger as reverse recapitalization. As a result, the equity structure of Cardio Ventures (the accounting acquirer) has been restated using the exchange ratio established in the acquisition agreement to reflect the number of shares issued by the legal parent (AVRA, the accounting acquiree) in the merger. Impact on restated consolidated financial statements for year ended December 31, 2023 The Company identified that fair value of assets and liabilities of AVRA was assessed as nil Additionally, the Company excluded Accumulated deficit and Additional paid in Capital pertaining to AVRA as per ASC 805. Further, Selling, general and administrative expenses and stock compensation expenses amounting to $ 874,991 and $1,592,309 respectively were excluded as they relate to the expenses incurred by AVRA before merger and the same is not to be included in the consolidated statement of operations and comprehensive loss subsequent to merger as per the guidance of ASC-805 reverse recapitalization. Impact on restated consolidated financial statements for year ended December 31, 2022 The Company identified that as per ASC 805, balances pertaining to AVRA as at and for the year ended December 31, 2022 should not have been included in the consolidated financial statements for the Company. Accordingly, the Company excluded all such balances of AVRA in the restated consolidated financial statements. This led to exclusion in the balances of cash and cash equivalents $1,351,364, prepaid and other current assets $8,678, notes receivable $3,000,000, property, plant, and equipment $11,399, notes payable to related Party $4,000,000 and other accrued liabilities $51,229. Additionally, the Company excludes previously reported common stock, Accumulated deficit and additional paid in capital pertaining to AVRA as per ASC 805. Subsequently, the Company recorded common stock pertaining to Cardio Ventures and duly adjusted the effect of reverse recapitalization as per ASC 805. Further, Selling, general and administrative expense, Research and development expense, Stock compensation expense and Interest and other income, net amounting to $ 1,239,179, $72,959, $1,135,468 and $234,594 respectively were not included as they relate to the expenses incurred by AVRA before merger and the same is not to be included in the consolidated statement of operations and comprehensive loss subsequent to merger as per the guidance of ASC-805 reverse recapitalization. Differential impact of above adjustments has been corrected in the consolidated statement of cash flows for the year ended December 31, 2023 and December 31, 2022. (2) Functional / Other reclassifications In 2023, the Company conducted an in-depth review of its functional expense classification and other reclassifications resulting in more appropriate allocation of costs based on their specific business functions. The following adjustments have been implemented: 1. Reclassification of lease expenses related to Production (COGS) and Research & Development (R&D) from Sales General & Administration cost (SG&A) Previously, lease expenses related to production and R&D activities were grouped under SG&A expenses. As a result of the review, these costs have now been reclassified to more accurately reflect their functional relationship with core business activities. Lease expenses for production-related activities are now included under cost of revenue, as they are directly tied to the production process. Lease expenses for R&D activities are now classified under R&D expenses, ensuring that these costs are appropriately aligned with innovative efforts and accurately allocated based on the proper assumptions regarding their direct contribution to the Company’s research and development initiatives. This reclassification provides a clearer picture of how the Company allocates resources toward both operational production and future product development. 2. Salaries and Related Expenses in COGS, R&D and SG&A Previously, salaries and related expenses were shown directly as a separate line in the statement of Income and Other comprehensive loss. Following further evaluation, these expenses have been reclassified between COGS, R&D and SG&A. Salaries and benefits for production staff are now included under COGS, aligning them more accurately with the Company’s production costs. This enhances the calculation of gross profit margins and ensures the expenses are matched with the corresponding revenue. Salaries for R&D personnel have been classified exclusively in R&D expenses, properly attributing costs to the development of new products and technologies and reflecting the Company’s ongoing investment in innovation. These changes improve the functional categorization of expenses and provide a more accurate depiction of the Company’s operating performance. 3. Other reclassifications in consolidated balance sheet and consolidated statement of cash flows We noted that there are reclassifications required in the consolidated balance sheets and consolidated statements of cash flows to - correct current/non-current positions - correct classification basis nature of receivable/payable 4. Reclassifications in Stockholders’ (deficit) equity: - The difference in Short Provision for Income Tax of $779 relates to tax payable wrongly classified earlier, now reclassified to other accrued liability. Impact on restated consolidated financial statements for year ended December 31, 2023 and 2022 (A) Reclassifications in consolidated balance sheet and consolidated statements of cash flows Reclassifications were of below nature: 1. Cash and cash equivalent: As at December 31, 2022, reclassification of $63,492 from prepaid and other current asset to cash and cash equivalents, being short term fixed deposits. 2. Restricted Cash: - 1. Fixed deposits against Bank guarantee of $43,094 earlier classified under Prepaid and other current assets have now been reclassified to Restricted Cash Current, 2. Fixed Deposits against Credit card facility of $16,685 was reclassified to Restricted Cash Non-Current, 3. Fixed Deposits with no withdrawal restrictions amounting to $7,483 was reclassified under Prepaid and other non-current assets. (As at December 31, 2022, Amount of $6,044 relates to fixed deposits which are not on lien, hence reclassified to Prepaid and other non-current assets.) 3. Accounts receivable of $ 275,328 are reclassified from non-current to current based on their due date of collection as per contract with customers. (As at December 31, 2022, $ 886,263 relates to balance which would be receivable over more than 1 year, accordingly the present value of the balance receivable is reclassified under Accounts receivables (non-current assets). 4. Receivables from related parties of $ 1,466,463 (As at December 31, 2022, $ 1,628,839) reclassified from non-current to current based on their due date of collection. 5. Prepaids and other current assets: - 1. Security Deposit of $ 229,387 pertaining to long term lease earlier classified under Prepaid Current assets now reclassified to Prepaid non-current assets. 2. Bank Guarantee & EMD Tenders of $ 62,327 classified as Restricted cash current and Restricted cash noncurrent. (As at December 31, 2022 1. Reclassification of deposits with lien amounting to $ 57,448 to restricted cash (current), 2. Reclassification of amount $ 71,830 relating to security deposits to prepaid and other non-current assets, 3. Due to reclassification of advance from customer to other accrued liability amounting to $ 248,447, 4. Reclassification of $ 275,694 from accounts payable relating to advances paid to vendors, 5. Reclassification of $ 14,542 relating to tax payable reclassified to other accrued liability.) 6 Property, plant, and equipment, net: - As at December 31, 2022, $ 2,233 amount relates to intangibles software which were capitalized now being reclassified in prepaid and other current assets. 7. Deferred revenue (non-current): - Separate disclosure of deferred revenue non-current by reclassifying it from other accrued liabilities amounting to $ 939,150 as at December 31, 2023. (As at December 31, 2022 deferred revenue non-current reclassified from other accrued liabilities amounting to $ 42,141.) 8. Accounts payable: - As at December 31, 2022, 1. Reclassification of $ 675,013 to payable to related party as separate line item, 2. Amount of advance to vendors knocked off earlier amounting to $ 298,038 to prepaid and other current asset, 3. Salary payable of $ 75,006 reclassified to other accrued liability. 9. Other accrued liabilities: - As at December 31, 2022, 1. Due to reclassification of advance from customer from prepaid and other current assets amounting to $ 247,161, 2. Reclassification of $ 14,542 relating to tax payable reclassified from prepaid a

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (a) Use of Estimates The preparation of consolidated 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 consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates made by management. Significant estimates included discount rate for measuring significant financing component for deferred collections in revenue contracts, fair value of stock options, incremental borrowing rate for leases and useful life of property plant and equipment. (b) Cash and Cash Equivalents The Company considers all highly liquid investments purchased with original maturity of ninety days or less to be cash equivalents. (c) Restricted Cash Restricted cash includes any cash and cash equivalents that are legally restricted as to withdrawal or usage for the Company’s operations. For the purposes of the consolidated statement of cash flows, the Company includes in its cash and cash-equivalent balances those amounts that have been classified as restricted cash and restricted cash equivalents. (d) Accounts Receivable and Allowance for Expected Credit Losses The Company’s account receivables are due from customers relating to contracts to supply surgical robotic systems, instruments, and accessories and to provide post sales warranty/maintenance services. The Company also sells surgical robotic systems under deferred payment arrangements and in such cases, the amounts due and recoverable beyond the one year period at the balance sheet date are classified as long-term receivables. Collateral is currently not required. The Company also maintains credit loss allowance for estimated losses resulting from the inability of the Company’s customers to make payments. The Company periodically reviews these estimated allowances, including an analysis of the customers’ payment history and creditworthiness, the age of the trade receivable balances and current economic conditions that may affect a customer’s ability to make payments as well as historical collection trends for its customers as a whole. Based on this review, the Company specifically reserves for those accounts deemed uncollectible or likely to become uncollectible. When receivables are determined to be uncollectible, principal amounts of such receivables outstanding are deducted from the allowance. The allowance for doubtful accounts as of December 31, 2023, and December 31, 2022 amounted to $ nil nil (e) Employee Benefits Contributions to defined contribution plans are charged to the Consolidated Statements of operations and comprehensive loss in the period in which services are rendered by the covered employees. Current service costs for defined benefit plans are recognized in the period to which they relate. The liability in respect of defined benefit plans is calculated annually by the Company using the projected unit credit method. The Company records annual amounts relating to its defined benefit plans based on calculations that incorporate various actuarial and other assumptions, including discount rates, mortality, future compensation increases and attrition rates. The Company reviews its assumptions on an annual basis and makes modifications to the assumptions based on current rates and trends when it is appropriate to do so. The effect of modifications to those assumptions is recorded in other comprehensive income (loss) (“OCI”) and amortized to net periodic benefit cost over the expected remaining period of service of the covered employees using the corridor method. The Company believes that the assumptions utilized in recording its obligations under its plans are reasonable based on its experience and market conditions. These assumptions may not be within the control of the Company and accordingly it is reasonably possible that these assumptions could change in future periods. The Company includes the service cost component of the net periodic benefit cost in the same line item or items as other compensation costs arising from services rendered by the respective employees during the period. The interest cost, expected return on plan assets and amortization of actuarial gains/loss, are included in “Other income/(expense), net.” Refer to Note 17 - Employee Benefit Plans to the consolidated financial statements for details. (f) Foreign Currency Translation The functional currency of each entity in the group is the currency of the primary economic environment in which it operates. Transactions in foreign currencies are initially recorded into functional currency at the rates of exchange prevailing on the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are remeasured into functional currency at the rates of exchange prevailing at the balance sheet date. Non-monetary assets and liabilities are remeasured to the functional currency at exchange rates that prevailed on the date of inception of the transaction. All foreign exchange gains and losses arising on re-measurement are recorded in the Company’s Consolidated Statements of operations and comprehensive loss. The assets and liabilities of the subsidiaries for which the functional currency is other than the U.S. dollar are translated into U.S. dollars, the reporting currency, at the rate of exchange prevailing on the balance sheet date. Revenues and expenses are translated into U.S. dollars at the exchange rates prevailing on the last business day of each month, which approximates the average monthly exchange rate. Share capital and other equity items are translated at exchange rates that prevailed on the date of inception of the transaction. Resulting translation adjustments are included in “Accumulated other comprehensive income/(loss)” in the consolidated balance sheets. The relevant translation rates are as follows: for the year ended December 30, 2023, the closing rate at 83.19 USD/INR, average rate at 82.96 USD/INR. The relevant translation rates are as follows: for the year ended December 30, 2022, the closing rate at 82.73 USD/INR, average rate at 78.51 USD/INR. (g) Inventory The Company’s inventory consists of finished goods in the form of fully assembled and tested surgical robotic systems, semi-finished goods in the form of various sub-systems of the surgical robotic systems in various stages of assembly and manufacturing and raw material in the form of various mechanical, electrical, and other material components, parts, motors, encoders etc. which are not yet assembled/manufactured. The inventory is valued at the lower of cost (first-in, first-out) or estimated net realizable value. As of December 31, 2023, the Company’s inventory was valued at $7,017,913. (h) Fair value measurements ASC Topic 820, Fair Value Measurements and Disclosures ● Level I — Quoted prices for identical instruments in active markets. ● Level II — Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations whose inputs are observable or whose significant value drivers are observable. ● Level III — Instruments whose significant value drivers are unobservable. (i) Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents, time deposits and accounts receivable. By their nature, all such financial instruments involve risks including the credit risks of non-performance by counterparties. The surplus funds are maintained as cash and cash equivalents and time deposits, placed with highly rated financial institutions to reduce its exposure to market risk with regard to these funds. The Company’s exposure to credit risk on account receivable is influenced mainly by the individual characteristic of each customer and the concentration of risk from the top few customers. To mitigate this risk the Company evaluates the creditworthiness of its customers in conjunction with its revenue recognition processes as well as through its ongoing collectability assessment processes for accounts receivable. The Company does not enter into or trade financial instruments, including derivative financial instruments, for speculative purposes. (j) Commitments and Contingencies Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties, and other sources are recognized when it is probable that a liability has been incurred and the amount of the assessment and/or remediation can be reasonably estimated. A disclosure for a contingent liability is made when there is a possible obligation that may require an outflow of resources. When there is a possible obligation or a present obligation in respect of which the likelihood of outflow of resources is remote, no provision or disclosure is made. Legal costs incurred in connection with such liabilities are expensed as incurred. Capital commitments are disclosed in the financial statements. (k) Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification, or ASC606, the core principle of which is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to receive in exchange for those goods or services. To achieve this core principle, five basic criteria must be met before revenue can be recognized: ● Identification of a contract with a customer or placement of a purchase order by the customer. ● Identification of the performance obligations in the contract or the purchase order as the case may be. ● Determination of the transaction price which is reflected in the purchase order placed by the customer. ● Allocation of the transaction price to the performance obligations in the contract; and ● Recognition of revenue when or as the performance obligations are satisfied as per the terms of the purchase order received from the customer. The Company accounts for revenues when both parties to the contract have approved the contract, the rights and obligations of the parties are identified, payment terms are identified, and collectability of consideration is probable. Product type and payment terms vary by client. i. System Sales: The Company recognizes revenue when the “transfer of control” occurs, which typically takes place upon the delivery of the system to the customer. In cases where a deferred payment arrangement exists, revenue is recognized at the present value of the consideration receivable, adjusted by the present value of any extended warranty obligations. Key Terms of Customer Contracts The Company enters into binding contracts with customers through either an agreement or a sales order, with all terms and conditions mutually agreed upon by both parties. The key terms and conditions include: 1. Finalization of Product and Price: Agreement on the specific model of the “SSI Mantra” system and its selling price. 2. Payment Terms: Determination of payment terms, which may involve either a deferred payment arrangement or a one-time payment upon delivery and installation of the system at the customer’s premises. 3. Deferred Payment Model: For deferred payments, customers typically pay an advance amount before the dispatch of the system. The remaining balance is payable in yearly installments over a period of 3 to 5 years. Present value of deferred payment is calculated using the prevailing interest rate. 4. Warranty Services: Instead of negotiating the sales price, the Company provides a warranty service that includes a 1-year assurance warranty and an extended warranty for an additional 1 to 5 years. The exact terms are mutually agreed upon with the customer. 5. Delivery, Installation, and Training: The Company is responsible for delivering and installing the system at the customer’s premises. Post-installation, the Company provides free training to surgeons and surgical staff to enable them to operate the system effectively. 6. Transfer of Risk and Rewards: The risks and rewards associated with the system are transferred to the customer upon delivery to their premises. ii. Instrument and accessories sales: We also sell instruments for use by surgeons in conjunction with the use of our surgical robotic systems. These instruments are consumable items for our hospital customers, and we recognize the revenues from the sale of instruments as and when the instruments are delivered to the customer. iii. Warranty and Annual Maintenance Contract Sales: Under ASC 606, the portion of the equipment sales value attributable to annual maintenance contracts is recorded separately as Warranty sales, which are recognized at their present value. Once the warranty periods expire, the maintenance contracts commence, and the revenue generated from these maintenance contracts is recognized as a distinct revenue stream. (l) Property Plant & Equipment Property and equipment are stated at cost, which is generally comprised of the purchase price for such property or equipment, non-refundable duties and taxes, Installation cost, freight, other associated costs, but excludes any discounts and/or rebates, less accumulated depreciation and impairment. The Company reviews property and equipment for impairment whenever events or changes in circumstances indicate that the related carrying amounts may not be recoverable. Property Plant & Equipment Years Computer & peripherals 3 Furniture 5 Leasehold improvement 4-9 Office equipment 5 Plant and machinery 4-8 R & D equipment 5 Server & networking 3 Vehicles 5 (m) Long-lived Assets In accordance with ASC 360, “ Property Plant and Equipment (n) Stock Compensation Expense Under the fair value recognition provisions of ASC Topic 718, Compensation-Stock Compensation, cost is measured at the grant date based on the fair value of the award and is amortized on a straight-line basis over the requisite service periods of the awards, which is generally the vesting period. Determining the fair value of stock-based awards at the grant date requires significant judgment, including estimating the expected term over which the stock awards will be outstanding before they are exercised and the expected volatility of our stock. As of December 31, 2023, the Company has issued two types of equity incentives: Stock Options Stock Units (Restricted Stock Units, or RSUs): The Company recognizes stock-based compensation expense in the Consolidated Statements of operations and comprehensive loss for both employees and non-employee directors based on the grant-date fair value of the awards. These costs are recognized on a straight-line basis over the requisite service period, or until the date at which the recipient becomes eligible for retirement, if shorter. Forfeitures of equity awards are accounted for as they occur. The Company accounts for equity instruments issued in exchange for goods or services from non-employees in accordance with ASC Topic 718 Stock Compensation. The costs associated with these equity instruments 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. (o) Income Taxes The Company accounts for income taxes using the asset and liability method of accounting for income taxes. The Company calculates and provides income taxes in each of the tax jurisdictions in which it operates. The deferred tax assets and liabilities are recognized for future tax consequences attributable to temporary differences between the financial statement carrying values of existing assets and liabilities and their respective tax bases and all operating losses carried forward, if any. Deferred tax assets and liabilities are measured using tax rates expected to apply to taxable income in the years in which the applicable temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates or tax status is recognized in the statements of income in the period in which the change is identified. The Company releases (reclassifies) the tax effects from AOCI to the Consolidated Statements of operations and comprehensive loss for amortization of deferred actuarial gain/(loss) on retirement benefits. Deferred tax assets are reduced by a valuation allowance if, based on available evidence, it is more likely than not that some portion or all of the deferred tax assets will not be The Company establishes provisions for uncertain tax provisions and related interest and penalties when the Company believes those tax positions are not more likely than not of being sustained, if challenged. (p) Basic and Diluted Loss per Share The following table sets forth the computation of basic and diluted earnings per share: Year ended December 31, 2023 2022 Net Loss (20,878,292 ) (3,213,882 ) Basic weighted average common shares outstanding (1) 144,866,674 128,157,040 Dilutive effect of stock-based awards 7,203,151 - Diluted weighted average common shares outstanding 152,069,825 128,157,040 Earnings per share attributable to SS INNOVATIONS INTERNATIONAL INC. stockholders: Basic and Diluted (0.14 ) (0.03 ) (1) Prior period information has been adjusted to reflect the 1-for-10 reverse stock split of the Company’s common stock effected in April 2023. Refer to Consolidated Statements of changes in equity to the consolidated financial statements for further details. Basic net loss per share is calculated by dividing the net loss attributable to SSII stockholders by the weighted-average number of shares of common stock outstanding for the period. The diluted net loss per share is computed by giving effect to all potentially dilutive securities outstanding for the period. For periods in which we report net losses, diluted net loss per share is the same as basic net loss per share because potentially dilutive common shares are not assumed to have been issued if their effect is anti-dilutive. (q) 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. (r) 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. (s) Leases The Company determines if an arrangement is a lease at inception of the contract. The Company’s assessment is based on whether: (1) the contract involves the use of a distinct identified asset, (2) the Company obtains the right to substantially all the economic benefit from the use of the asset throughout the term of the contract, and (3) the Company has the right to direct the use of the asset. A lease is classified as a finance lease if any one of the following criteria are met: (1) the lease transfers ownership of the asset by the end of the lease term, (2) the lease contains an option to purchase the asset that is reasonably certain to be exercised, (3) the lease term is for a major part of the remaining useful life of the asset or (4) the present value of the lease payments equals or exceeds substantially all of the fair value of the asset. Operating leases are presented within “Right-of-use assets, operating lease” “Current portion of operating lease liabilities” and “Operating lease liabilities, less current portion” in the Company’s consolidated balance sheets. Right-of-use assets (ROU) assets represent the Company’s right to use an underlying asset during the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease arrangement. Lease liabilities are recognized at commencement date based on the present value of lease payments over the lease term. Operating lease ROU assets are recognized at commencement date in an amount equal to lease liability, adjusted for any lease prepayments, initial direct costs, and lease incentives. For leases in which the rate implicit in the lease is not readily determinable, the Company uses its incremental borrowing rate based on the information available at commencement date. The Company determines the incremental borrowing rate by adjusting the benchmark reference rates with appropriate financing spreads applicable to the respective geographies where the leases are entered and lease specific adjustments for the effects of collateral, if applicable. Lease terms includes the effects of options to extend or terminate the lease when it is reasonably certain at commencement of the lease that the Company will exercise that option. Lease expense for operating lease arrangements is recognized on a straight-line basis over the lease term reflecting single operating lease cost. The Company evaluates lease agreements to determine lease and non-lease components, which are accounted for separately. Lease payments that depend on factors other than an index or rate are considered variable lease payments and are excluded from the operating lease assets and liabilities and are recognized as expense in the period in which the obligation is incurred. Lease payments include payments for common area maintenance, utilities such as electricity, heating and water, among others, and property taxes, and other similar payments paid to the landlord, which are treated as non-lease component. The Company accounts for lease-related concessions in accordance with guidance in Topic 842, Leases, to determine, on a lease-by-lease basis, whether the concession provided by lessor should be accounted for as a lease modification. The Company accounts for a modification as a separate contract when it grants an additional right of use not included in the original lease and the increase is commensurate with the standalone price for the additional right of use, adjusted for the circumstances of the particular contract. Modifications which are not accounted for as a separate contract are reassessed as of the effective date of the modification based on its modified terms and conditions and the facts and circumstances as of that date. Upon modification, the Company remeasures the lease liability to reflect changes to the remaining lease payments and discount rates and recognizes the amount of the remeasurement of the lease liability as an adjustment to the ROU assets. However, if the carrying amount of the ROU assets is reduced to zero as a result of modification, any remaining amount of the remeasurement is recognized as an expense in Consolidated Statements of operations and comprehensive loss. The Company reviews ROU assets for impairment whenever events or changes in circumstances indicate that the related carrying amount may not be recoverable. (t) Segment reporting The Company operates in one segment. The chief operating decision maker regularly reviews the operating results of the Company on a consolidated basis as part of making decisions for allocating resources and evaluating performance. As of both December 31, 2023, and 2022, 100% of long-lived assets were in India. Revenue from external customers is attributed to individual countries based on customer location. (u) Recent Accounting Pronouncements In March 2023, the Financial Accounting Standard Board (“FASB”) issued Accounting Standard Update (“ASU”) No. 2023-01, Leases (“Accounting Standards Codification (“ASC”) Topic 842”): Common Control Arrangements. This ASU provides guidance in ASC Topic 842 that leasehold improvements associated with common control leases should be (i) amortized by the lessee over the useful life of the leasehold improvements to the common control group, regardless of the lease term, as long as the lessee controls the use of the underlying asset through a lease, and (ii) accounted for as a transfer between entities under common control through an adjustment to equity if and when the lessee no longer controls the use of the underlying asset. The ASU is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted for both interim and annual financial statements that have not yet been issued. When adopted in an interim period, it must be adopted from the beginning of the year that includes that interim period. The Company does not have any lease arrangements with entities under common control and the adoption of this ASU is not expected to have a material impact on its consolidated financial statements. In October 2023, the FASB issued ASU 2023-06, Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative. This ASU modifies the disclosure or presentation requirements of a variety of Topics in the Codification. Certain of the amendments represent clarifications to or technical corrections of the current requirements. For entities subject to the SEC’s existing disclosure requirements and for entities required to file or furnish consolidated financial statements with or to the SEC in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer, the effective date for each amendment will be the date on which the SEC’s removal of that related disclosure from Regulation S-X or Regulation S-K becomes effective, with early adoption prohibited. The amendments in this ASU should be applied prospectively. For all entities, if by June 30, 2027, the SEC has not removed the applicable requirement from Regulation S-X or Regulation S-K, the pending content of the related amendment will be removed from the Codification and will not become effective for any entity. The adoption of this ASU will not have a material impact on the Company’s consolidated financial statements. The Company will continue to monitor SEC action, and plan accordingly for adoption. In November 2023, FASB issued ASU No. 2023-07, Segment Reporting (“ASC Topic 280”): Improvements to Reportable Segment Disclosures. This ASU improves reportable segment disclosure requirements on an annual and interim basis for all public entities by requiring disclosure of significant segment expenses that are regularly reviewed by the chief operating decision maker (“CODM”) and included within each reported measure of segment profit or loss, an amount and description of its composition for other segment items, and interim disclosures of a reportable segment’s profit or loss and assets. The ASU also allows, in addition to the measure that is most consistent with U.S. GAAP, the disclosure of additional measures of segment profit or loss that are used by the CODM in assessing segment performance and deciding how to allocate resources. The ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The Company is currently evaluating the impact of this ASU on its consolidated financial statements. In December 2023, FASB issued ASU No. 2023-09, Income Taxes (“ASC Topic 740”), Improvements to Income Tax Disclosures. This ASU expands disclosures relating to the entity’s income tax rate reconciliation, income taxes paid and certain other disclosures related to income taxes. The ASU will be effective for annual periods beginning after December 15, 2024. The Company is currently evaluating the impact of this ASU on its consolidated financial statements.

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2023
Property and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 3 – PROPERTY AND EQUIPMENT The Company’s property and equipment consisted of the following: 2023 2022 Gross Amount Computer & peripherals 180,009 80,532 Furniture 175,707 89,044 Leasehold improvement 154,651 - Office equipment 103,371 68,059 Plant and machinery 128,498 49,331 R & D equipment 90,434 120,480 Server & networking 21,999 8,761 Vehicles 183,577 153,619 Machine CWIP - 48,000 Accumulated depreciation (331,841 ) (200,812 ) Total 706,405 417,014 Depreciation and amortization expenses for the year ended December 31, 2023, and 2022 amounted to $152,738 and $96,577 respectively.

Reverse Recapitalization

Reverse Recapitalization	12 Months Ended
	Dec. 31, 2023
Reverse Recapitalization [Abstract]
REVERSE RECAPITALIZATION	NOTE 4 – REVERSE RECAPITALIZATION The Transaction On April 14, 2023 (“Closing”), the Company consummated the acquisition of CardioVentures, Inc., a Delaware corporation (“CardioVentures”), pursuant to a Merger Agreement dated November 7, 2022 (the “Merger Agreement”). This agreement was executed among AVRA-SSI Merger Corporation, a wholly owned subsidiary of the Company (“Merger Sub”), CardioVentures, and Dr. Sudhir Srivastava, who, through his holding company, owned a controlling interest in CardioVentures. At Closing, Merger Sub merged with and into CardioVentures (the “Merger”), with CardioVentures being determined as the accounting acquirer for financial reporting purposes in accordance with ASC 805. The transaction was accounted for as a reverse recapitalization, with AVRA being treated as the accounting acquiree. This determination was based on several factors: ● CardioVentures’ stockholders obtained the largest portion of voting rights in the post-combination company. ● The Board and management of the combined entity are primarily composed of individuals associated with CardioVentures. ● CardioVentures had a larger entity size based on historical operations, assets, revenues, and workforce. ● The ongoing operations, post-combination, are those of CardioVentures. Merger Consideration and Share Issuance: Pursuant to the Merger Agreement, the holders of CardioVentures’ common stock also received 5,000 shares of newly designated Series A Non-Convertible Preferred Stock (the “Series A Preferred Shares”). These shares: ● Vote together with SSII common stock as a single class, except as required by law. ● Entitle holders to exercise 51% of the total voting power of the Company. ● Are not convertible into common stock, have no dividend rights, and carry a nominal liquidation preference. ● Include protective provisions requiring the majority vote of Series A Preferred Shares to amend their rights. ● Are subject to automatic redemption for nominal consideration if holders own less than 50% of the shares received in the Merger. Restructuring and Capital Contributions: ● The Company changed its name to “SS Innovations International, Inc.,” effected a one-for-ten reverse stock split, and increased its authorized common stock to 250,000,000 shares. ● Dr. Sudhir Srivastava, through his holding company, assigned patents, trademarks, and other intellectual property related to its surgical robotic systems to a wholly owned subsidiary of SSII. ● Dr. Frederic Moll and Andrew Economos provided interim financing during 2022, contributing $3,000,000 each. As a result, Dr. Moll received 7% of SSII’s post-merger issued and outstanding common stock on a fully diluted basis, with 4% treated as stock compensation expenses for strategic value. Economos received 2.86% of SSII’s post-merger issued shares. Reverse Recapitalization Impact: For comparative periods, the assets and liabilities of CardioVentures (the accounting acquirer) were recognized at their pre-combination carrying amounts, with retained earnings and equity balances carried forward. The equity structure reflects that of AVRA (the legal parent) using the exchange ratio established in the Merger Agreement.

Accounts Receivable, Net

Accounts Receivable, Net	12 Months Ended
	Dec. 31, 2023
Accounts Receivable, Net [Abstract]
ACCOUNTS RECEIVABLE, NET	NOTE 5 – ACCOUNTS RECEIVABLE, NET Accounts receivable and long-term receivable for the year ended December 31, 2023, and December 31, 2022 consisted of: 2023 2022 Accounts receivable, net (current) 1,901,244 156,857 Accounts receivable, net (non-current) 2,365,013 886,263 Total Accounts receivable, net 4,266,257 1,043,120 The Company performed an analysis of the trade receivables related to SSI-India and determined, based on the deferred payment terms of the contracts, that a $2,365,013 may not be due and collectible in the next one year and thus the Company classified these receivables as non-current. Details of customers which accounted for 10% or more of total revenues or 10% or more of total accounts receivables during the years ended December 31, 2023 and 2022: Percentage of Revenue Percentage of For Years ended Accounts Receivable December 31, December 31, 2023 2022 2023 2022 Customer A 7 % - 12 % - Customer B 2 % 37 % 13 % 52 % Customer C 18 % - - - Customer D - 26 % - 43 % Customer E - 37 % - 5 %

Cash, Cash Equivalents and Rest

Cash, Cash Equivalents and Restricted Cash	12 Months Ended
	Dec. 31, 2023
Cash, Cash Equivalents and Restricted Cash [Abstract]
CASH, CASH EQUIVALENTS AND RESTRICTED CASH	NOTE 6 – CASH, CASH EQUIVALENTS AND RESTRICTED CASH For the purpose of consolidated statement of cash flows, cash, cash equivalents and restricted cash (Current) & (Non-Current) consisted of the following as of December 31, 2023, and December 31, 2022: 2023 2022 Cash and cash equivalents 2,022,276 217,177 Fixed Deposit Lien Against Overdraft Facility 4,962,515 42,942 Lien Against Letter of Credit 24,041 - Lien Against Bank Guarantee 43,094 - Lien against Credit card facility - 14,506 Restricted cash (Current) 5,029,650 57,448 Fixed Deposit Lien Against Bank Guarantee 19,233 - Lien against Credit card facility 16,686 - Restricted Cash (Non- current) 35,919 - Total Cash, cash equivalents and restricted cash 7,087,845 274,625 We have classified fixed deposits (FDs), which are subject to withdrawal restrictions, as Restricted cash. Additionally, time deposits with a maturity of over one year have been classified as non-current. The Company has secured a bank overdraft facility from HDFC Bank, collateralized by fixed deposits held with HDFC Bank. This facility includes a withdrawal restriction tied to the fixed deposit. (Refer Note 10 – Bank Overdraft.)

Prepaid, Current and Non- Curre

Prepaid, Current and Non- Current Assets	12 Months Ended
	Dec. 31, 2023
Prepaid, Current and Non- Current Assets [Abstract]
PREPAID, CURRENT AND NON- CURRENT ASSETS	NOTE 7 – PREPAID, CURRENT AND NON- CURRENT ASSETS Prepaid, Current and Non-Current Assets consisted of the following as of December 31, 2023, and December 31, 2022: 2023 2022 Receivables from statutory authorities 1,904,859 706,817 Prepaid expense - stock compensation current 1,066,991 - Security deposit 299,540 7,796 Other Prepaid- current assets 618,627 416,198 Prepaid and Other Current Assets 3,890,017 1,130,811 Prepaid expense - stock compensation non current 4,090,131 - Security deposits 225,488 77,048 Other Prepaid- non current Asset 6,825 6,864 Prepaid and Other Non Current Assets 4,322,444 83,912 Total Prepaid, Current and Non Current Assets 8,212,461 1,214,723 Prepaid expenses – stock compensation represents unamortized portion of common stock granted to advisors for services to be rendered by them in future. Refer note 19.

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	12 Months Ended
	Dec. 31, 2023
Accounts Payable and Accrued Expenses [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	NOTE 8 – ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued current and non-current expenses consisted of the following as of December 31, 2023, and December 31, 2022: 2023 2022 Accounts Payable 901,552 165,477 Payable to statutory authorities 35,149 14,515 Salary payable 310,789 136,501 Other accrued liabilities 144,001 347,081 Other accrued liabilities 489,939 498,097 Provision for Gratuity Long term 33,933 10,626 Other accrued liabilities- Non Current 33,933 10,626 Total accounts payable, accrued current and non-current expenses 1,425,424 674,200 Accounts payable of $901,552 as of December 31, 2023, reflect the amounts due to various vendors of supplies and services in the normal course of business operations. Other accrued liabilities of $144,001 as of December 31, 2023, mainly include $78,017 provision for expense and $49,160 as advance from customers.

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2023
Notes Payable [Abstract]
NOTES PAYABLE	NOTE 9 – NOTES PAYABLE On April 15, 2023, the Company executed a Convertible Promissory Note (the “Line of Credit Note”) with Sushruta Pvt Ltd. (“Sushruta”), the Bahamian holding company owned by Dr. Sudhir Srivastava, our Chairman, Chief Executive Officer, and principal shareholder. Pursuant to the Line of Credit Note, SPL, in its discretion may make multiple advances to the Company through December 31, 2023 (the “Maturity Date”), in an aggregate amount of up to $ 20,000,000 for working capital purposes. The advances under the Line of Credit Note do not bear interest and are due and payable on or before the Maturity Date. Sushruta may, at its option, convert the principal amount of any advance into shares of our common stock, at a conversion price of $0.74 per share. During the year ended December 31, 2023 $16,980,000 in advances that were outstanding under the Line of Credit Note, were converted into 22,945,945 shares issued to Sushruta at the conversion price of $0.74 per share and as of December 31, 2023, there were no further advances convertible under the Line of Credit Note. The Company entered into an Agreement with Andrew Economos and Dr. Frederic Moll for issuing a convertible redeemable note in the principal amount of $3,000,000 each. The note may be converted into common shares (without any significant conversion premium on the debt) of the Company’s common stock at valuation of $100,000,000. As on the date of merger, i.e. April 14, 2023, Andrew Economos converted $3,089,178 (comprising of US$ 3,000,000 of principal and $89,178 as interest) of his convertible note into 3,879,938 shares of common stock and Dr. Frederic Moll converted $3,049,364 (comprising of US$ 3,000,000 of principal and $49,364 as interest) of his convertible note into 3,767,933 shares of common stock.

Bank Overdraft Facility

Bank Overdraft Facility	12 Months Ended
	Dec. 31, 2023
Bank Overdraft Facility [Abstract]
BANK OVERDRAFT FACILITY	NOTE 10 – BANK OVERDRAFT FACILITY Bank overdraft facility consisted of the following as of December 31, 2023, and December 31, 2022. As of December 31, December 31, 2023 2022 HDFC Bank Limited Overdraft (with lien against fixed deposits) (OD1) 4,756,389 2,762,962 HDFC Bank Limited Overdraft (with personal guarantee of Dr. Sudhir Srivastava) (OD2) 1,262,537 360,084 Bank Overdraft 6,018,926 3,123,046 The HDFC Bank Overdraft (OD1) of $4,756,389 availed on the basis of lien on the fixed deposits of $4,962,515 provided by the Company. During the year ended December 31, 2023, the Company replaced the fixed deposits earlier provided by Dr. Sudhir Srivastava as security for this facility, by the fixed deposits out of its own funds, thereby improving the net working capital position of the Company. The HDFC Bank (OD2) is secured by all the current assets of the Company. Both above overdrafts are additionally secured by personal guarantees provided by Dr Sudhir Srivastava. As of December 31, 2023, and 2022, all financial and non-financial covenants under the bank overdraft facility agreement were complied with by the Company. HDFC Bank has sanctioned overdraft facilities subject to operational terms and conditions, including payment on demand, comprehensive insurance coverage against all risks of primary security, periodic inspections of the plant by the bank, and submission of monthly stock and financial records to the bank within 30 days after each month-end. Security for this facility includes current assets, plant and machinery, furniture and fixtures, and a personal guarantee from Mr. Sudhir Prem Shrivastava. The cash credit facility is sanctioned at an interest rate of 9.20% per annum on the working capital overdraft limit, with interest payable monthly on the first day of the subsequent month. Overdraft facility against fixed deposits is sanctioned with an interest rate linked to HDFC Bank’s 3-year MCLR, payable at monthly intervals on the first day of the following month.

Borrowings

Borrowings	12 Months Ended
	Dec. 31, 2023
Borrowings [Abstract]
BORROWINGS	NOTE 11 – BORROWINGS As part of our ongoing efforts to manage working capital and improve liquidity, we have arranged for Axis Bank to issue a Letter of Credit (LC) on behalf of one of our debtors, Indraprastha Cancer Society & Research Centre (RGCI), for $452,818. This LC is valid for a period of 666 days. It is classified as a long-term obligation (including interest) for the year ended December 31, 2022, and as a short-term liability (including interest) for the year ended December 31, 2023 In 2021, the Company received an offer for a term loan with a tenure of 24 months. The loan is structured with a half-yearly principal repayment schedule, and it carries an initial interest rate of 7.80%. This rate is subject to variation as per the terms outlined in the loan schedule and is payable on a monthly rest basis. The primary securities provided against the loan include current assets, movable fixed assets, fixed deposits and plant and machinery. Additionally, the loan is backed by the personal guarantee of Dr. Sudhir Prem Shrivastava. This loan structure provides the company with a financing solution, secured by a comprehensive range of assets to support ongoing operational and capital needs. 2023 2022 Current maturities of long-term debt 510,189 120,880 Long-term borrowings, less current portion - 469,017 Total Borrowings 510,189 589,897

Deferred Revenue

Deferred Revenue	12 Months Ended
	Dec. 31, 2023
Deferred Revenue [Abstract]
DEFERRED REVENUE	NOTE 12 – DEFERRED REVENUE Contract liabilities (deferred revenue) consist of advance billings and billing in excess of revenues recognized. Deferred revenue also includes the amount for which services have been rendered but other conditions of revenue recognition are not met, for example, where the Company does not have an enforceable contract. The revenues attributable to the warranty is recognized over the period to which it relates. During the year ended December 31, 2023, Company had sold 12 surgical robotic systems. The revenues attributable to warranty for the agreed warranty period in respect of each of the sales contract is deferred for recognition over the period to which it relates. In case of systems sold on a deferred payment basis, the present value of the invoiced system sales, realizable over the deferred payment period, is recognized as system sales. The difference between the invoiced amount and its present value is adjusted (reduced) in the accounts receivable balance. This difference is recorded as interest income under other income, with a corresponding impact on accounts receivable over the collection period of contract. The Company recorded $151,497 and $2,994 as interest income on account of deferred financing component during the years ended December 31, 2023 and 2022 respectively. 2023 2022 Deferred revenue— beginning of period 43,917 - Additions 1,053,329 43,917 Net changes in liability for pre-existing contracts 1,097,246 - Revenue recognized 1,766 - Deferred revenue— end of period 1,095,480 43,917 2023 2022 Deferred revenue expected to be recognized in: One year or less 156,330 1,776 More than One year 939,150 42,141 1,095,480 43,917 The following table disaggregates our revenue by major source: 2023 2022 System Sales 5,225,777 1,394,824 Instruments Sale 647,766 41,323 Warranty Sales 1,771 - Total revenue 5,875,314 1,436,147 Revenues for each of the two years in the period ended December 31, 2023 and 2022 by geographic region (determined based upon customer domicile), were as follows: 2023 2022 India 5,362,814 1,436,147 UAE 512,500 - 5,875,314 1,436,147

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2023
Stockholders’ Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 13 – STOCKHOLDERS’ EQUITY Common stock The Company is authorized to issue up to 250,000,000 shares of common stock, $0.0001 par value per share. The Company has one class of common stock outstanding. Holders of the Company’s common stock are entitled to one vote per share. Upon the liquidation or dissolution of the Company, its common stockholders are entitled to receive a ratable share of the available net assets of the Company after payment of all debts and other liabilities. The Company’s shares of common stock have no preemptive, subscription, redemption or conversion rights. Preference shares The Company had issued 5,000 shares of preferred stock, par value $0.0001 during the year ended December 31, 2023. Common stock issued at the time of Merger At Closing of the Merger on April 14, 2023, 135,808,884 shares of our common stock and 5,000 Series A Preferred Shares were issued to Cardio Ventures. This includes common stock that was issued to Dr. Frederic Moll and one other accredited investor, who each provided $3,000,000 in interim financing to the Company pending consummation of the Merger. Following the Merger an additional 3,818,028 shares of our common stock were issued to Dr. Frederic Moll per his interim financing agreement with the Company. Common Stock issued post-Merger During the year ended December 31, 2023, $16,980,000 in advances that were outstanding under the Line of Credit Note, were converted into 22,945,946 shares issued to Sushruta Pvt Ltd at the conversion price of $0.74 per share. During the year ended December 31, 2023, the Company converted warrants and issued 90,514 shares of our common stock to two accredited investors at $4.00 per share receiving $362,056 in total proceeds. In December 2023, the Company received $50,000 total proceeds in relation to the issuance of 12,500 shares of common stock upon the exercise of warrants previously sold to three accredited investors at an exercise price of $4.00 per share. These shares are formally issued to the accredited investor subsequent to the year end 31 December 2023. Company has disclosed 12,500 common stock in Consolidated Statements of changes in equity as “Common stock to be issued”. During the year ended December 31, 2023, Farhan Taghizadeh exercised options and received 50,000 shares of common stock at a price of $1.00 per share. During the year ended on December 31, 2023, the Company issued 3,000 shares of common stock to Henry Gewanter in exchange for advisory services to be rendered over a 12-month period. The total fair value of such services is $24,450. The value of services is calculated at the fair market value of shares as on date of contract. During the Year ended on December 31, 2023, the Company issued 50,000 shares of common stock to PCG Advisory, for investor and digital marketing services. The total value of such services is $100,000. During the Year ended on December 31, 2023, the Company issued 75,000 shares of common stock to Seminars, Inc. that conducted online investment seminars in which the Company participated. The total value of services is $500,000. During the year ended on December 31, 2023, the Company issued 116,348 shares of common stock to Somashekhar S P in exchange for advisory services to be rendered over a five-year period. Total fair value of such services is $1,045,968. The value of services is calculated at fair market value of shares as on date of contract. During the year ended on December 31, 2023, the Company issued 477,084 shares of common stock to Dr. Sudhir Kumar Rawal (RSS & Co Ltd) in exchange for his advisory services to be rendered over a five-year period. The total fair value of such services is $4,288,985. The value of services is calculated at fair market value of shares as on date of contract. During the year ended on December 31, 2023, the Company issued 13,816 shares of common stock to Dr. Van Praet Frank in terms of his contract for advisory services to be rendered over a five-year period. The total fair value of services is $124,207. The value of services is calculated at fair market value of shares as on date of contract. During the year ended on December 31, 2023, the Company issued 1,860 shares of common stock to Dr. Amitabh Singh in terms of his contract for advisory services to be rendered over a five-year period. The total fair value of services is $16,721. The value of services is calculated at fair market value of shares as on date of contract. During the year ended on December 31, 2023, the Company issued 1,480 shares of common stock to Dr. Ashish Khanna under the terms of his contract for advisory services to be rendered over a five-year period. The total fair value of services is $13,305. The value of services is calculated at fair market value of shares as on date of contract. During the year ended on December 31, 2023, the Company issued 5,835 shares of common stock to Dr. Vivek Bindal under the terms of his contract for advisory services to be rendered over a five-year period. The total fair value of services is $52,456. The value of services is calculated at fair market value of shares as on date of contract. On November 27, 2023, the Company issued 169,118 shares of common stock to Chief Financial Officer, Anup Kumar Sethi, which is 20% of a total grant of 845,592 shares awarded to him pursuant to the Company’s 2016 Incentive Stock Plan. The balance of 80% vests in four equal annual instalments subject to his remaining employed by the Company or its subsidiaries. On November 27, 2023, the Company issued 549,437 shares of common stock to ninety employees of the Company’s subsidiaries, which is 20% of a total grant of 2,747,187 shares awarded to such employees pursuant to the Company’s 2016 Incentive Stock Plan. The balance 80% vests in four equal annual instalments subject to such employees remaining employed by the Company or its subsidiaries. Holders of common stock are entitled to one vote for each share of common stock held.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 14 – RELATED PARTY TRANSACTIONS As of December 31, 2023, and December 31, 2022, there were amounts due from and due to related parties as mentioned below. The advances are unsecured, non-interest bearing and due on demand. December 31, December 31, 2023 2022 Receivable from Related party 1,567,559 1,628,839 Total 1,567,559 1,628,839 December 31, December 31, 2023 2022 Payable to Related party - (675,013 ) Total - (675,013 ) The receivable/payable balances from/to related parties is across the Company and its related entities in the normal course of business. All such receivable/payable balances are non-interest bearing and are receivable/repayable on demand. Receivable from related party amounting to $1,567,559 and $1,628,839 as at December 31, 2023 and 2022 respectively, represents proceeds of convertible promissory notes raised by the Company from the investors during the respective years, but collected by related entities on its behalf. Further, payable to related party amounting to $675,013 as at December 31, 2022 represents liability for expenses paid by related entities on behalf of the Company. On April 15, 2023, the Company executed a Convertible Promissory Note (the “Line of Credit Note”) with Sushruta Pvt Ltd. (“ SPL In April 2024, the Company raised $2,000,000 from Sushruta Pvt Ltd. by issuance of two 7% One-Year Promissory note of $ 1,000,000 each, to meet certain working capital needs. In July 2024, the Company further raised $500,000 from Sushruta Pvt Ltd. by issuance of another One-Year 7% One-Year Promissory notes to meet certain working capital needs. In October 2024, the Company borrowed $250,000 from Sushruta Pvt Ltd. to meet certain working capital needs evidenced by an additional One-Year 7% Promissory Note in such principal amount. In October 2024, our SSI-India subsidiary’s working capital facilities from HDFC Bank were also increased by an additional $1,093,881.

Leases

Leases	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
LEASES	NOTE 15 – LEASES The Company conducts its operations using facilities leased under operating lease agreements that expire at various dates. The following is a summary of operating lease assets and liabilities: 2023 2022 Operating leases Assets ROU operating lease assets 2,657,554 1,498,109 Liabilities Current portion of operating lease 396,784 181,900 Non Current portion of operating lease 2,351,113 1,371,097 Total lease liabilities 2,747,897 1,552,997 2023 2022 Operating leases Weighted average remaining lease term (years) Ilabs Info Technology 3rd Floor 6.19 7.19 Village Chhatarpur-1257-1258-Farm - 1.97 Ilabs Info Technology Ground Floor 8.42 - Village Chhatarpur-1849-1852-Farm 1.58 - Weighted average discount rate Ilabs Info Technology 3rd Floor 12 % 12 % Village Chhatarpur-1257-1258-Farm - 10 % Ilabs Info Technology Ground Floor 12 % - Village Chhatarpur-1849-1852-Farm 10 % - Supplemental cash flow and other information related to leases are as follows: Year ended December 31 2023 2022 Cash payments for amounts included in the measurement of lease liabilities: Operating cash outflows for operating leases 524,766 362,988 Maturities of lease liabilities as of December 31, 2023 were as follows: Operating Leases Fiscal Year Amount in $ 2024 694,377 2025 617,910 2026 499,437 2027 507,568 2028 516,106 2029 and thereafter 1,172,810 Total Lease Payment 4,008,207 Less: Imputed Interest 1,260,310 Present value of lease liabilities 2,747,897 Maturities of lease liabilities as of December 31, 2022 were as follows: Operating Leases Fiscal Year Amount in $ 2023 352,486 2024 376,245 2025 294,834 2026 294,834 2027 294,834 2028 and thereafter 638,807 Total Lease Payment 2,252,040 Less: Imputed Interest 699,043 Present value of lease liabilities 1,552,997

Income Tax

Income Tax	12 Months Ended
	Dec. 31, 2023
Income Tax [Abstract]
INCOME TAX	NOTE 16– INCOME TAX The Company has not recorded income tax benefits for the net operating losses incurred during the years ended December 31, 2023, and 2022 nor for other deferred tax assets generated, due to its uncertainty of realizing a benefit from those items . The components of income/(loss) before income taxes consist of the following: Year ended December 31, 2023 2022 Domestic - - Foreign (20,878,292 ) (3,213,882 ) Total (20,878,292 ) (3,213,882 ) The Company does not have federal and state net operating losses as of December 31, 2023, and 2022. The Company has not recorded any amounts for unrecognized tax benefits as of December 31, 2023, and 2022. The Company’s practice is to recognize interest and penalties related to income tax matters in income tax expense. The Company had no accrual of interest and penalties on the Company’s balance sheets and has not recognized interest and penalties in the consolidated statements of operations and comprehensive loss for the years ended December 31, 2023, and 2022. The Company is subject to taxation in the United States and India. The Company’s tax returns filed has no pending examinations in India and US. The effective income tax rate differs from the amount computed by applying the income tax rate of India to Income/(Loss) before income taxes approximately as follows: Year ended December 31, 2023 2022 Accounting profit / (loss) before income tax (20,878,292 ) (3,213,882 ) Income tax expense (benefit) at federal statutory rate at 21% (4,384,441 ) (674,915 ) Foreign tax rate differential (1,078,990 ) (166,093 ) Non-deductible expenses (23,494 ) (23,626 ) Excess tax expense/(benefit) on depreciation 18,621 14,271 Excess tax expense/(benefit) on Security deposit 10,826 305 Impact of unrecognized deferred tax asset on the loss of the year 5,457,478 850,058 Income tax expense/(benefit) - - The Company recorded Nil The components of the deferred tax balances were as follows: December 31, December 31, Deferred tax assets: Net operating loss carry forwards 763,591 93,772 Net operating loss 4,360,270 669,819 Lease payments 18,976 11,527 Others 23,754 1,533 5,166,591 776,651 Valuation allowance (5,145,040 ) (768,324 ) Deferred tax assets 21,551 8,327 Deferred tax liabilities: Depreciation and amortization 16,763 929 Others 4,788 7,398 Deferred tax liabilities 21,551 8,327 Net deferred tax assets/Liability - - Deferred tax assets and liabilities are recognized for future tax consequences attributable to temporary differences between the financial statement carrying values of assets and liabilities and their respective tax bases and operating loss carry forwards. The Company performed an analysis of the realizability of deferred tax assets as of December 31, 2023, and 2022, and recorded a valuation allowance of $5,145,040 and $768,324, respectively.

Employee Benefit Plan

Employee Benefit Plan	12 Months Ended
	Dec. 31, 2023
Employee Benefit Plan [Abstract]
EMPLOYEE BENEFIT PLAN	NOTE 17 – EMPLOYEE BENEFIT PLAN The Company’s Gratuity Plan in India provides for a lump sum payment to vested employees on retirement or upon termination of employment in an amount based on the respective employee’s salary and years of employment with the Company. Liabilities under this plan are determined by actuarial valuation using the projected unit credit method. Current service costs for these plans are accrued in the year to which they relate. Actuarial gains or losses or prior service costs, if any, resulting from amendments to the plans, are recognized and amortized over the remaining period of service of the employees. The Gratuity Plan is unfunded, and the company does not make contributions to the plan assets. The benefit obligation has been measured as of December 31, 2023, and 2022. The following table sets forth the activity and the amounts recognized in the Company’s consolidated financial statements at the end of the relevant periods: Year ended December 31, Change in projected benefit obligation 2023 2022 Projected benefit obligation as of January 1 10,655 8,118 Service cost 15,707 5,719 Interest cost 759 408 Benefits paid - - Actuarial gain (1) 7,009 (2,583 ) Effect of exchange rate changes (125 ) (1,007 ) Projected benefit obligation as of December 31 34,005 10,655 Unfunded status as of December 31 34,005 10,655 Unfunded amount recognized in the consolidated balance sheets Non-current liability (included under other non-current liabilities) 33,933 10,626 Current liability (included under accrued employee costs) 72 29 Total accrued liability 34,005 10,655 Accumulated benefit obligation as of December 31 15,508 4,390 (1) During the years ended December 31, 2023, and , actuarial gain was driven by changes in actuarial assumptions, offset by experience adjustments on present value of benefit obligations. Components of net periodic benefit costs Year ended December 31, 2023 2022 Service cost 15,707 5,719 Interest cost 759 408 Expected return on plan assets - - Amortization of actuarial (gain)/loss, gross of tax - - Net gratuity cost 16,465 6,127 The components of retirement benefits included in AOCI, excluding tax effects, were as follows: Year ended December 31, 2023 2022 Net actuarial gain/(loss) (7,009 ) 2,583 Net prior service cost - - Amount recognized in AOCI, excluding tax effects (7,009 ) 2,583 The weighted average actuarial assumptions used to determine benefit obligations and net gratuity cost were: 2023 2022 Discount rate 7.08 % 7.14 % Rate of increase in compensation levels 15 % 15 % Expected long-term rate of return on plan assets per annum - - The Company evaluates these assumptions annually based on its long-term plans of growth and industry standards. The discount rates are either based on current market yields on government securities or yields on government securities adjusted for a suitable risk premium, if available. Expected benefit payments during the year ending December 31, 2024 6,181 2025 6,277 2026 6,087 2027 4,561 2028 – 2032 28,519 ii) Mortality Table IALM (2012 – 14) iii) Ages Withdrawal Withdrawal Withdrawal Up to 30 Years 30.00 30.00 30.00 From 31 to 44 years 30.00 30.00 30.00 Above 44 years 30.00 30.00 30.00

Fair Value Measurement _ Financ

Fair Value Measurement – Financial Instruments	12 Months Ended
	Dec. 31, 2023
Fair Value Measurement – Financial Instruments [Abstract]
FAIR VALUE MEASUREMENT – FINANCIAL INSTRUMENTS	NOTE 18 – FAIR VALUE MEASUREMENT – FINANCIAL INSTRUMENTS Assets and liabilities recorded at fair value are measured using the fair value hierarchy, which prioritizes the inputs used in measuring fair value. The levels of the fair value hierarchy are: ● Level 1: observable inputs such as quoted prices in active markets. ● Level 2: inputs other than quoted prices in active markets that are either directly or indirectly observable; and ● Level 3: unobservable inputs for which little or no market data exists, therefore requiring the Company to develop its own assumptions. The company’s financial assets which are set out below in the table is measured at fair value by considering the level III inputs. The company does not have financial assets which are measured using Level I or Level II inputs. Carrying value and fair value of Level III Financial assets and liabilities: Carrying Value Fair value December 31, December 31, December 31, December 31, Financial Assets Account receivables net (1) 2,365,013 886,263 2,365,013 886,263 Other non-current financial assets (2) 171,146 63,266 171,146 63,266 Total 2,536,159 949,529 2,536,159 949,529 Financial Liabilities Borrowings (3) - 469,017 - 469,017 Lease liabilities (4) 2,351,113 1,371,097 2,351,113 1,371,097 Other non-current financial liabilities (5) 33,933 10,626 33,933 10,626 Total 2,385,046 1,850,740 2,385,046 1,850,740 (1) Account receivable net of allowance represent the long-term debtors of the company in relation to the sales made during the year. The Company has presented the receivable balances account after reducing the significant financing component included using the discount rate of 10%. (2) Other non-current assets include security deposits and long-term fixed deposits with banks. Company has calculated the fair value of security deposit at present value of future receipt using discount rate of 10% and fair value of long-term fixed deposit with banks are carried at cost which is approximate to the fair value. (3) Long term borrowing includes a loan from the Axis bank in prior year period only. The Company has carried the loan balance at cost which is approximate to the fair value. (4) The Company has long term lease liabilities in relation to office properties which is carried at cost using the discount rate (Refer Note 15 Lease). (5) Other non-current financial liabilities include provision for gratuity which is carried at a cost which is approximate to its fair value (Refer Note 19 Employee benefit plans). The Company has assessed that the financial instruments that are not carried at fair value consist primarily of cash and cash equivalents, restricted cash, receivable from related party, prepaid and other current assets, note payable, Bank overdraft facility, account payable, and payable to related party for which fair values approximate their carrying amounts due to the short-term maturities of these instruments.

Stock Compensation Expenses

Stock Compensation Expenses	12 Months Ended
	Dec. 31, 2023
Stock Compensation Expenses [Abstract]
STOCK COMPENSATION EXPENSES	NOTE 19 – STOCK COMPENSATION EXPENSES Stock options to Employees: Restricted Stock Award to Employees Stock Options issued to Doctors/Proctors as Advisors Stock Options Stock options activity for the year ended December 31, 2023, was as follows: Number of Weighted average Unvested balance as of December 31, 2022 - - Granted 4,227,960 $ 3.41 Vested 924,359 $ 3.41 Forfeited - - Unvested balance as of December 31, 2023 3,303,601 $ 3.41 The aggregate fair value of the stock options vested was $ 3,152,066 and Nil Restricted Stock Awards (RSA) Restricted Stock Awards activity for the year ended December 31, 2023, was as follows: Number of Weighted average Unvested balance as of December 31, 2022 - - Granted 3,592,779 $ 7.76 Vested 785,490 $ 7.76 Forfeited - - Unvested balance as of December 31, 2023 2,807,289 $ 7.76 During the year ending December 31, 2023, 718,556 vested RSA were exercised and issued to the employees of total common stock of $ 5,575,994. The aggregate vesting date fair value of RSAs vested was $6,095,401 and Nil Advisory shares: Common stock issued to consultants as advisory shares during the year as follows: Grant dates Fair value on Total Option Unvested Option at 1-Jun-23 8.15 12,000 7,000 5,000 31-Oct-23 8.99 116,348 116,348 - 31-Oct-23 8.99 477,084 477,084 - 31-Oct-23 8.99 69,082 16,119 52,963 31-Oct-23 8.99 9,300 2,170 7,130 31-Oct-23 8.99 7,400 1,727 5,673 31-Oct-23 8.99 29,176 6,808 22,368 29-Sep-23 2.00 50,000 50,000 - 28-Jun-23 6.67 75,000 75,000 - Total 845,390 752,256 93,134 The aggregate vesting date fair value of Advisory shares issued was $5,633,147 and Nil Stock compensation expenses During the year ended December 31, 2023, the Company has recorded share compensation expense of $ 9,723,492 in relation to stock options, RSU and Advisory shares as follows (2022- no stock compensation expense was recorded): For the year ended Stock options 3,152,066 Restricted stock units (RSU) 6,095,401 Advisory shares 476,025 Total stock compensation expenses 9,723,492 Stock option model & assumptions The Black-Scholes-Merton option pricing model is used to estimate the fair value of stock options and RSU granted under the Company’s share-based compensation plans and the rights to acquire stock granted under the stock options plans. The weighted-average estimated fair values of stock options and the rights to acquire stock as well as the weighted-average assumptions used in calculating the fair values of stock options and the rights to acquire stock that were granted during the years ended December 31, 2023, and 2022, were as follows: Year ended Stock Restricted stock Fair value on grant date $ 3.41 $ 7.76 Risk free interest rate 4.4 % 4.4 % Expected volatility 18.5 % 18.5 % Exercise prices $ 5.00 $ 0.0001 Share price on the grant date $ 7.76 $ 7.76 Expected term of vesting 4 years 4 years As share-based compensation expense recognized in the Consolidated Statements of operations and comprehensive loss during the years ended December 31, 2023, and 2022, is based on awards ultimately expected to vest, it has been reduced for estimated forfeitures, if any. As of December 31, 2023, there was $11,265,277, $21,784,566 of total unrecognized compensation expense related to unvested stock options and restricted stock units to acquire common stock under the 2016 Inventive Stock plan respectively. The unrecognized compensation expense is expected to be recognized over a weighted-average period of 3 years for unvested stock options and restricted stock units for rights granted to acquire common stock under 2016 Incentive Stock Plan.

Commitments

Commitments	12 Months Ended
	Dec. 31, 2023
Commitments [Abstract]
COMMITMENTS	NOTE 20 – COMMITMENTS The Company, through its SSI-India subsidiary, occupies office, manufacturing, and assembly space in Gurugram, Haryana (India) under a lease agreement entered into in March 2021, with monthly payments of $16,528 plus applicable taxes. This lease expires in March 2030. Effective June 1, 2023, the SSI-India subsidiary signed another lease agreement to occupy an additional space of 21,600 sq ft on the ground floor of the same building where its current facility is located, to further expand its manufacturing and assembly capacity. This lease provides for a monthly payment of $12,033 plus taxes and expires on May 31, 2032, subject to further renewal on mutually acceptable terms.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 21 – SUBSEQUENT EVENTS 1. On February 13, 2024, the Company granted 3,350,221 stock options to Dr Sudhir Prem Srivastava to purchase common stock of the Company under Company’s Incentive Stock Plan. These options vested as of the grant date and can be exercised at a price of $ 5.00 per Share subject to adjustment pursuant to the terms of the Plan. The options to the extent vested and not exercised expire five years from the date of grant or earlier as provided for in the Incentive Stock Plan. 2. In the month of February 2024, through February 14, 2024, the Company raised $2.45 million through 7% One-Year Convertible Promissory Notes (“Notes”) from two affiliates ($1,000,000 each) and $450,000 from other investors to finance its ongoing working capital requirements. These Notes are payable in full after 12 months from the respective date of issuance of these Notes and are convertible at the election of noteholder at any time through the maturity date at a per share price of $4.45. 3. In April 2024, the Company raised $2,000,000 from Sushruta Pvt Ltd. by issuance of two 7% One-Year Promissory note of $ 1,000,000 each, to meet certain working capital needs. 4. In July 2024, the Company further raised $500,000 from Sushruta Pvt Ltd. by issuance of another One-Year 7% One-Year Promissory notes to meet certain working capital needs. 5. In August 2024, the Company issued $125,000 shares to certain doctors/proctors for providing their proctoring/mentoring services. 6. In October 2024, the Company borrowed $250,000 from Sushruta Pvt Ltd. to meet certain working capital needs evidenced by an additional One-Year 7% Promissory Note in such principal amount. In October 2024, our SSI-India subsidiary’s working capital facilities from HDFC Bank were also increased by an additional $1,093,881.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
Use of Estimates	(a) Use of Estimates The preparation of consolidated 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 consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates made by management. Significant estimates included discount rate for measuring significant financing component for deferred collections in revenue contracts, fair value of stock options, incremental borrowing rate for leases and useful life of property plant and equipment.
Cash and Cash Equivalents	(b) Cash and Cash Equivalents The Company considers all highly liquid investments purchased with original maturity of ninety days or less to be cash equivalents.
Restricted Cash	(c) Restricted Cash Restricted cash includes any cash and cash equivalents that are legally restricted as to withdrawal or usage for the Company’s operations. For the purposes of the consolidated statement of cash flows, the Company includes in its cash and cash-equivalent balances those amounts that have been classified as restricted cash and restricted cash equivalents.
Accounts Receivable and Allowance for Expected Credit Losses	(d) Accounts Receivable and Allowance for Expected Credit Losses The Company’s account receivables are due from customers relating to contracts to supply surgical robotic systems, instruments, and accessories and to provide post sales warranty/maintenance services. The Company also sells surgical robotic systems under deferred payment arrangements and in such cases, the amounts due and recoverable beyond the one year period at the balance sheet date are classified as long-term receivables. Collateral is currently not required. The Company also maintains credit loss allowance for estimated losses resulting from the inability of the Company’s customers to make payments. The Company periodically reviews these estimated allowances, including an analysis of the customers’ payment history and creditworthiness, the age of the trade receivable balances and current economic conditions that may affect a customer’s ability to make payments as well as historical collection trends for its customers as a whole. Based on this review, the Company specifically reserves for those accounts deemed uncollectible or likely to become uncollectible. When receivables are determined to be uncollectible, principal amounts of such receivables outstanding are deducted from the allowance. The allowance for doubtful accounts as of December 31, 2023, and December 31, 2022 amounted to $ nil nil
Employee Benefits	(e) Employee Benefits Contributions to defined contribution plans are charged to the Consolidated Statements of operations and comprehensive loss in the period in which services are rendered by the covered employees. Current service costs for defined benefit plans are recognized in the period to which they relate. The liability in respect of defined benefit plans is calculated annually by the Company using the projected unit credit method. The Company records annual amounts relating to its defined benefit plans based on calculations that incorporate various actuarial and other assumptions, including discount rates, mortality, future compensation increases and attrition rates. The Company reviews its assumptions on an annual basis and makes modifications to the assumptions based on current rates and trends when it is appropriate to do so. The effect of modifications to those assumptions is recorded in other comprehensive income (loss) (“OCI”) and amortized to net periodic benefit cost over the expected remaining period of service of the covered employees using the corridor method. The Company believes that the assumptions utilized in recording its obligations under its plans are reasonable based on its experience and market conditions. These assumptions may not be within the control of the Company and accordingly it is reasonably possible that these assumptions could change in future periods. The Company includes the service cost component of the net periodic benefit cost in the same line item or items as other compensation costs arising from services rendered by the respective employees during the period. The interest cost, expected return on plan assets and amortization of actuarial gains/loss, are included in “Other income/(expense), net.” Refer to Note 17 - Employee Benefit Plans to the consolidated financial statements for details.
Foreign Currency Translation	(f) Foreign Currency Translation The functional currency of each entity in the group is the currency of the primary economic environment in which it operates. Transactions in foreign currencies are initially recorded into functional currency at the rates of exchange prevailing on the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are remeasured into functional currency at the rates of exchange prevailing at the balance sheet date. Non-monetary assets and liabilities are remeasured to the functional currency at exchange rates that prevailed on the date of inception of the transaction. All foreign exchange gains and losses arising on re-measurement are recorded in the Company’s Consolidated Statements of operations and comprehensive loss. The assets and liabilities of the subsidiaries for which the functional currency is other than the U.S. dollar are translated into U.S. dollars, the reporting currency, at the rate of exchange prevailing on the balance sheet date. Revenues and expenses are translated into U.S. dollars at the exchange rates prevailing on the last business day of each month, which approximates the average monthly exchange rate. Share capital and other equity items are translated at exchange rates that prevailed on the date of inception of the transaction. Resulting translation adjustments are included in “Accumulated other comprehensive income/(loss)” in the consolidated balance sheets. The relevant translation rates are as follows: for the year ended December 30, 2023, the closing rate at 83.19 USD/INR, average rate at 82.96 USD/INR. The relevant translation rates are as follows: for the year ended December 30, 2022, the closing rate at 82.73 USD/INR, average rate at 78.51 USD/INR.
Inventory	(g) Inventory The Company’s inventory consists of finished goods in the form of fully assembled and tested surgical robotic systems, semi-finished goods in the form of various sub-systems of the surgical robotic systems in various stages of assembly and manufacturing and raw material in the form of various mechanical, electrical, and other material components, parts, motors, encoders etc. which are not yet assembled/manufactured. The inventory is valued at the lower of cost (first-in, first-out) or estimated net realizable value. As of December 31, 2023, the Company’s inventory was valued at $7,017,913.
Fair value measurements	(h) Fair value measurements ASC Topic 820, Fair Value Measurements and Disclosures ● Level I — Quoted prices for identical instruments in active markets. ● Level II — Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations whose inputs are observable or whose significant value drivers are observable. ● Level III — Instruments whose significant value drivers are unobservable.
Concentration of Credit Risk	(i) Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents, time deposits and accounts receivable. By their nature, all such financial instruments involve risks including the credit risks of non-performance by counterparties. The surplus funds are maintained as cash and cash equivalents and time deposits, placed with highly rated financial institutions to reduce its exposure to market risk with regard to these funds. The Company’s exposure to credit risk on account receivable is influenced mainly by the individual characteristic of each customer and the concentration of risk from the top few customers. To mitigate this risk the Company evaluates the creditworthiness of its customers in conjunction with its revenue recognition processes as well as through its ongoing collectability assessment processes for accounts receivable. The Company does not enter into or trade financial instruments, including derivative financial instruments, for speculative purposes.
Commitments and Contingencies	(j) Commitments and Contingencies Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties, and other sources are recognized when it is probable that a liability has been incurred and the amount of the assessment and/or remediation can be reasonably estimated. A disclosure for a contingent liability is made when there is a possible obligation that may require an outflow of resources. When there is a possible obligation or a present obligation in respect of which the likelihood of outflow of resources is remote, no provision or disclosure is made. Legal costs incurred in connection with such liabilities are expensed as incurred. Capital commitments are disclosed in the financial statements.
Revenue Recognition	(k) Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification, or ASC606, the core principle of which is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to receive in exchange for those goods or services. To achieve this core principle, five basic criteria must be met before revenue can be recognized: ● Identification of a contract with a customer or placement of a purchase order by the customer. ● Identification of the performance obligations in the contract or the purchase order as the case may be. ● Determination of the transaction price which is reflected in the purchase order placed by the customer. ● Allocation of the transaction price to the performance obligations in the contract; and ● Recognition of revenue when or as the performance obligations are satisfied as per the terms of the purchase order received from the customer. The Company accounts for revenues when both parties to the contract have approved the contract, the rights and obligations of the parties are identified, payment terms are identified, and collectability of consideration is probable. Product type and payment terms vary by client. i. System Sales: The Company recognizes revenue when the “transfer of control” occurs, which typically takes place upon the delivery of the system to the customer. In cases where a deferred payment arrangement exists, revenue is recognized at the present value of the consideration receivable, adjusted by the present value of any extended warranty obligations. Key Terms of Customer Contracts The Company enters into binding contracts with customers through either an agreement or a sales order, with all terms and conditions mutually agreed upon by both parties. The key terms and conditions include: 1. Finalization of Product and Price: Agreement on the specific model of the “SSI Mantra” system and its selling price. 2. Payment Terms: Determination of payment terms, which may involve either a deferred payment arrangement or a one-time payment upon delivery and installation of the system at the customer’s premises. 3. Deferred Payment Model: For deferred payments, customers typically pay an advance amount before the dispatch of the system. The remaining balance is payable in yearly installments over a period of 3 to 5 years. Present value of deferred payment is calculated using the prevailing interest rate. 4. Warranty Services: Instead of negotiating the sales price, the Company provides a warranty service that includes a 1-year assurance warranty and an extended warranty for an additional 1 to 5 years. The exact terms are mutually agreed upon with the customer. 5. Delivery, Installation, and Training: The Company is responsible for delivering and installing the system at the customer’s premises. Post-installation, the Company provides free training to surgeons and surgical staff to enable them to operate the system effectively. 6. Transfer of Risk and Rewards: The risks and rewards associated with the system are transferred to the customer upon delivery to their premises. ii. Instrument and accessories sales: We also sell instruments for use by surgeons in conjunction with the use of our surgical robotic systems. These instruments are consumable items for our hospital customers, and we recognize the revenues from the sale of instruments as and when the instruments are delivered to the customer. iii. Warranty and Annual Maintenance Contract Sales: Under ASC 606, the portion of the equipment sales value attributable to annual maintenance contracts is recorded separately as Warranty sales, which are recognized at their present value. Once the warranty periods expire, the maintenance contracts commence, and the revenue generated from these maintenance contracts is recognized as a distinct revenue stream.
Property Plant & Equipment	(l) Property Plant & Equipment Property and equipment are stated at cost, which is generally comprised of the purchase price for such property or equipment, non-refundable duties and taxes, Installation cost, freight, other associated costs, but excludes any discounts and/or rebates, less accumulated depreciation and impairment. The Company reviews property and equipment for impairment whenever events or changes in circumstances indicate that the related carrying amounts may not be recoverable. Property Plant & Equipment Years Computer & peripherals 3 Furniture 5 Leasehold improvement 4-9 Office equipment 5 Plant and machinery 4-8 R & D equipment 5 Server & networking 3 Vehicles 5
Long-lived Assets	(m) Long-lived Assets In accordance with ASC 360, “ Property Plant and Equipment
Stock Compensation Expense	(n) Stock Compensation Expense Under the fair value recognition provisions of ASC Topic 718, Compensation-Stock Compensation, cost is measured at the grant date based on the fair value of the award and is amortized on a straight-line basis over the requisite service periods of the awards, which is generally the vesting period. Determining the fair value of stock-based awards at the grant date requires significant judgment, including estimating the expected term over which the stock awards will be outstanding before they are exercised and the expected volatility of our stock. As of December 31, 2023, the Company has issued two types of equity incentives: Stock Options Stock Units (Restricted Stock Units, or RSUs): The Company recognizes stock-based compensation expense in the Consolidated Statements of operations and comprehensive loss for both employees and non-employee directors based on the grant-date fair value of the awards. These costs are recognized on a straight-line basis over the requisite service period, or until the date at which the recipient becomes eligible for retirement, if shorter. Forfeitures of equity awards are accounted for as they occur. The Company accounts for equity instruments issued in exchange for goods or services from non-employees in accordance with ASC Topic 718 Stock Compensation. The costs associated with these equity instruments 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.
Income Taxes	(o) Income Taxes The Company accounts for income taxes using the asset and liability method of accounting for income taxes. The Company calculates and provides income taxes in each of the tax jurisdictions in which it operates. The deferred tax assets and liabilities are recognized for future tax consequences attributable to temporary differences between the financial statement carrying values of existing assets and liabilities and their respective tax bases and all operating losses carried forward, if any. Deferred tax assets and liabilities are measured using tax rates expected to apply to taxable income in the years in which the applicable temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates or tax status is recognized in the statements of income in the period in which the change is identified. The Company releases (reclassifies) the tax effects from AOCI to the Consolidated Statements of operations and comprehensive loss for amortization of deferred actuarial gain/(loss) on retirement benefits. Deferred tax assets are reduced by a valuation allowance if, based on available evidence, it is more likely than not that some portion or all of the deferred tax assets will not be The Company establishes provisions for uncertain tax provisions and related interest and penalties when the Company believes those tax positions are not more likely than not of being sustained, if challenged.
Basic and Diluted Loss per Share	(p) Basic and Diluted Loss per Share The following table sets forth the computation of basic and diluted earnings per share: Year ended December 31, 2023 2022 Net Loss (20,878,292 ) (3,213,882 ) Basic weighted average common shares outstanding (1) 144,866,674 128,157,040 Dilutive effect of stock-based awards 7,203,151 - Diluted weighted average common shares outstanding 152,069,825 128,157,040 Earnings per share attributable to SS INNOVATIONS INTERNATIONAL INC. stockholders: Basic and Diluted (0.14 ) (0.03 ) (1) Prior period information has been adjusted to reflect the 1-for-10 reverse stock split of the Company’s common stock effected in April 2023. Refer to Consolidated Statements of changes in equity to the consolidated financial statements for further details. Basic net loss per share is calculated by dividing the net loss attributable to SSII stockholders by the weighted-average number of shares of common stock outstanding for the period. The diluted net loss per share is computed by giving effect to all potentially dilutive securities outstanding for the period. For periods in which we report net losses, diluted net loss per share is the same as basic net loss per share because potentially dilutive common shares are not assumed to have been issued if their effect is anti-dilutive.
Research and Development Costs	(q) 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	(r) 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.
Leases	(s) Leases The Company determines if an arrangement is a lease at inception of the contract. The Company’s assessment is based on whether: (1) the contract involves the use of a distinct identified asset, (2) the Company obtains the right to substantially all the economic benefit from the use of the asset throughout the term of the contract, and (3) the Company has the right to direct the use of the asset. A lease is classified as a finance lease if any one of the following criteria are met: (1) the lease transfers ownership of the asset by the end of the lease term, (2) the lease contains an option to purchase the asset that is reasonably certain to be exercised, (3) the lease term is for a major part of the remaining useful life of the asset or (4) the present value of the lease payments equals or exceeds substantially all of the fair value of the asset. Operating leases are presented within “Right-of-use assets, operating lease” “Current portion of operating lease liabilities” and “Operating lease liabilities, less current portion” in the Company’s consolidated balance sheets. Right-of-use assets (ROU) assets represent the Company’s right to use an underlying asset during the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease arrangement. Lease liabilities are recognized at commencement date based on the present value of lease payments over the lease term. Operating lease ROU assets are recognized at commencement date in an amount equal to lease liability, adjusted for any lease prepayments, initial direct costs, and lease incentives. For leases in which the rate implicit in the lease is not readily determinable, the Company uses its incremental borrowing rate based on the information available at commencement date. The Company determines the incremental borrowing rate by adjusting the benchmark reference rates with appropriate financing spreads applicable to the respective geographies where the leases are entered and lease specific adjustments for the effects of collateral, if applicable. Lease terms includes the effects of options to extend or terminate the lease when it is reasonably certain at commencement of the lease that the Company will exercise that option. Lease expense for operating lease arrangements is recognized on a straight-line basis over the lease term reflecting single operating lease cost. The Company evaluates lease agreements to determine lease and non-lease components, which are accounted for separately. Lease payments that depend on factors other than an index or rate are considered variable lease payments and are excluded from the operating lease assets and liabilities and are recognized as expense in the period in which the obligation is incurred. Lease payments include payments for common area maintenance, utilities such as electricity, heating and water, among others, and property taxes, and other similar payments paid to the landlord, which are treated as non-lease component. The Company accounts for lease-related concessions in accordance with guidance in Topic 842, Leases, to determine, on a lease-by-lease basis, whether the concession provided by lessor should be accounted for as a lease modification. The Company accounts for a modification as a separate contract when it grants an additional right of use not included in the original lease and the increase is commensurate with the standalone price for the additional right of use, adjusted for the circumstances of the particular contract. Modifications which are not accounted for as a separate contract are reassessed as of the effective date of the modification based on its modified terms and conditions and the facts and circumstances as of that date. Upon modification, the Company remeasures the lease liability to reflect changes to the remaining lease payments and discount rates and recognizes the amount of the remeasurement of the lease liability as an adjustment to the ROU assets. However, if the carrying amount of the ROU assets is reduced to zero as a result of modification, any remaining amount of the remeasurement is recognized as an expense in Consolidated Statements of operations and comprehensive loss. The Company reviews ROU assets for impairment whenever events or changes in circumstances indicate that the related carrying amount may not be recoverable.
Segment reporting	(t) Segment reporting The Company operates in one segment. The chief operating decision maker regularly reviews the operating results of the Company on a consolidated basis as part of making decisions for allocating resources and evaluating performance. As of both December 31, 2023, and 2022, 100% of long-lived assets were in India. Revenue from external customers is attributed to individual countries based on customer location.
Recent Accounting Pronouncements	(u) Recent Accounting Pronouncements In March 2023, the Financial Accounting Standard Board (“FASB”) issued Accounting Standard Update (“ASU”) No. 2023-01, Leases (“Accounting Standards Codification (“ASC”) Topic 842”): Common Control Arrangements. This ASU provides guidance in ASC Topic 842 that leasehold improvements associated with common control leases should be (i) amortized by the lessee over the useful life of the leasehold improvements to the common control group, regardless of the lease term, as long as the lessee controls the use of the underlying asset through a lease, and (ii) accounted for as a transfer between entities under common control through an adjustment to equity if and when the lessee no longer controls the use of the underlying asset. The ASU is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted for both interim and annual financial statements that have not yet been issued. When adopted in an interim period, it must be adopted from the beginning of the year that includes that interim period. The Company does not have any lease arrangements with entities under common control and the adoption of this ASU is not expected to have a material impact on its consolidated financial statements. In October 2023, the FASB issued ASU 2023-06, Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative. This ASU modifies the disclosure or presentation requirements of a variety of Topics in the Codification. Certain of the amendments represent clarifications to or technical corrections of the current requirements. For entities subject to the SEC’s existing disclosure requirements and for entities required to file or furnish consolidated financial statements with or to the SEC in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer, the effective date for each amendment will be the date on which the SEC’s removal of that related disclosure from Regulation S-X or Regulation S-K becomes effective, with early adoption prohibited. The amendments in this ASU should be applied prospectively. For all entities, if by June 30, 2027, the SEC has not removed the applicable requirement from Regulation S-X or Regulation S-K, the pending content of the related amendment will be removed from the Codification and will not become effective for any entity. The adoption of this ASU will not have a material impact on the Company’s consolidated financial statements. The Company will continue to monitor SEC action, and plan accordingly for adoption. In November 2023, FASB issued ASU No. 2023-07, Segment Reporting (“ASC Topic 280”): Improvements to Reportable Segment Disclosures. This ASU improves reportable segment disclosure requirements on an annual and interim basis for all public entities by requiring disclosure of significant segment expenses that are regularly reviewed by the chief operating decision maker (“CODM”) and included within each reported measure of segment profit or loss, an amount and description of its composition for other segment items, and interim disclosures of a reportable segment’s profit or loss and assets. The ASU also allows, in addition to the measure that is most consistent with U.S. GAAP, the disclosure of additional measures of segment profit or loss that are used by the CODM in assessing segment performance and deciding how to allocate resources. The ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The Company is currently evaluating the impact of this ASU on its consolidated financial statements. In December 2023, FASB issued ASU No. 2023-09, Income Taxes (“ASC Topic 740”), Improvements to Income Tax Disclosures. This ASU expands disclosures relating to the entity’s income tax rate reconciliation, income taxes paid and certain other disclosures related to income taxes. The ASU will be effective for annual periods beginning after December 15, 2024. The Company is currently evaluating the impact of this ASU on its consolidated financial statements.

Financial Statements (Tables)

Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2023
Financial Statements [Abstract]
Schedule Consolidated Statements of Balance Sheet	Summary of restatements made in Consolidated Balance Sheets, Consolidated Statements of operations and comprehensive loss and Consolidated Statements of cash flows as of December 31, 2023 and for the year ended 2023 are as follows: Particulars As As Changes Accounting Functional / Other reclassification² Recognition Recognition Errors / Adjustments⁴ ASSETS Current Assets: Cash and cash equivalents 2,022,276 2,022,276 - - - - - - Restricted cash 5,010,725 5,029,650 18,925 - 18,925 - - - Accounts receivable, net 1,647,274 1,901,244 253,970 - 275,328 (555,157 ) - 533,799 Receivable from related party - 1,567,559 1,567,559 - 1,466,463 - - 101,096 Inventory, net 6,327,256 7,017,913 690,657 - - - - 690,657 Prepaid and other current assets 3,375,168 3,890,017 514,849 (8,678 ) (300,033 ) - - 823,560 Total Current Assets 18,382,702 21,428,659 3,045,957 (8,678 ) 1,460,683 (555,157 ) - 2,149,112 Non- Current Assets Property, plant, and equipment, net 790,164 706,405 (83,759 ) (2,283 ) (277 ) - - (81,199 ) Right of use asset 2,199,418 2,657,554 458,136 - - - 458,136 - Accounts receivable, net 2,640,341 2,365,013 (275,328 ) - (275,328 ) - - - Restricted cash - 35,919 35,919 - 35,919 - - - Receivable from related party 1,466,463 - (1,466,463 ) - (1,466,463 ) - - - Prepaids and other non current assets - 4,322,444 4,322,444 - 241,881 - - 4,080,563 Total Non-Current Assets 7,096,386 10,087,335 2,990,949 (2,283 ) (1,464,268 ) - 458,136 3,999,364 Total Assets 25,479,088 31,515,994 6,036,906 (10,961 ) (3,585 ) (555,157 ) 458,136 6,148,476 LIABILITIES AND STOCKHOLDERS’ EQUITY / (DEFICIT) Current Liabilities: Bank overdraft facility 6,018,926 6,018,926 - - - - - - Current maturities of long-term debt - 510,189 510,189 - - - - 510,189 Current portion of operating lease liabilities 288,988 396,784 107,796 - - - 107,796 - Accounts payable 900,903 901,552 649 - - - - 649 Deferred tax liability 20,482 - (20,482 ) - - - - (20,482 ) Deferred revenue - 156,330 156,330 - - 156,330 - - Other accrued liabilities 2,041,372 489,939 (1,551,433 ) (5,700 ) (939,150 ) (728,996 ) - 122,413 Total Current Liabilities 9,270,671 8,473,720 (796,951 ) (5,700 ) (939,150 ) (572,666 ) 107,796 612,769 Operating lease liabilities, less current portion 1,910,432 2,351,113 440,681 - - - 440,681 - Deferred revenue - 939,150 939,150 - 939,150 - - - Other accrued liabilities - 33,933 33,933 - - - - 33,933 1,910,432 3,324,196 1,413,764 - 939,150 - 440,681 33,933 Total Liabilities 11,181,103 11,797,916 616,813 (5,700 ) - (572,666 ) 548,477 646,702 Stockholders’ (deficit) equity: Preferred stock, authorized 5,000,000 shares of Series A, Non-Convertible Preferred Stock, $0.0001 par value per share; 5,000 shares and nil 1 1 - - - - - - Common stock, 250,000,000 shares authorized, $0.0001 par value, 170,711,880 shares issued and outstanding as of December 31, 2023 17,072 17,072 - - - - - - Accumulated other comprehensive income (loss) (329,100 ) (195,499 ) 133,601 - 162,384 - - (28,783 ) Common stock to be issued, 12,500 shares 50,000 50,000 - 50,000 - - - Additional paid in capital 49,039,341 43,457,937 (5,581,404 ) (13,042,805 ) (50,000 ) - - 7,511,402 Capital reserve 899,917 899,917 - - - - - - Accumulated deficit (35,329,246 ) (24,511,350 ) 10,817,896 13,037,544 (165,970 ) 17,509 (90,341 ) (1,980,845 ) Total stockholders’ (deficit) equity 14,297,985 19,718,078 5,420,093 (5,261 ) (3,586 ) 17,509 (90,341 ) 5,501,774 Total liabilities and stockholders’ (deficit) equity 25,479,088 31,515,994 6,036,906 (10,961 ) (3,586 ) (555,157 ) 458,136 6,148,476 Particulars As Previously Reported As Restated Changes Accounting Functional / Other reclassification² Recognition Recognition Errors / Adjustments⁴ ASSETS Current Assets: Cash and cash equivalents 1,504,049 217,177 (1,286,872 ) (1,351,364 ) 63,492 - - 1,000 Restricted cash 63,492 57,448 (6,044 ) - (6,044 ) - - - Accounts receivable, net 592,313 156,857 (435,456 ) - (886,263 ) (86,467 ) - 537,274 Receivable from related party - 1,628,839 1,628,839 - 1,628,839 - - - Notes receivable 3,000,000 - (3,000,000 ) (3,000,000 ) - - - - Inventory, net 855,777 904,103 48,326 - - - - 48,326 Prepaid and other current assets 700,920 1,130,811 429,891 (8,678 ) 384,509 - - 54,060 Total Current Assets 6,716,551 4,095,235 (2,621,316 ) (4,360,042 ) 1,184,533 (86,467 ) - 640,660 Non-Current Assets Property, plant, and equipment, net 388,820 417,014 28,194 (11,399 ) (2,233 ) - - 41,826 Right of use asset - 1,498,109 1,498,109 - - - 1,498,109 - Accounts receivable, net - 886,263 886,263 - 886,263 - - - Receivable from related party 1,570,833 - (1,570,833 ) - (1,628,838 ) - - 58,005 Prepaids and other non current assets - 83,912 83,912 - 90,754 - - (6,842 ) Total Non-Current assets 1,959,653 2,885,298 925,645 (11,399 ) (654,054 ) - 1,498,109 92,989 Total assets 8,676,204 6,980,533 (1,695,671 ) (4,371,441 ) 530,479 (86,467 ) 1,498,109 733,649 LIABILITIES AND STOCKHOLDERS’ (DEFICIT) EQUITY Current liabilities: Bank overdraft facility 3,123,046 3,123,046 - - - - - - Notes payable 7,000,000 3,000,000 (4,000,000 ) (4,000,000 ) - - - - Current maturities of long-term debt 120,880 120,880 - - - - - - Current portion of operating lease liabilities - 181,900 181,900 - - - (181,900 ) - Accounts payable 618,852 165,477 (453,376 ) - 453,376 - - - Payable to related party - 675,013 (675,013 ) - 675,013 - - - Deferred tax liability 20,597 - (20,597 ) - - - - (20,597 ) Deferred revenue - 1,776 1,776 - - 1,776 - - Other accrued liabilities 253,377 498,097 244,720 (51,228 ) 295,518 - - 430 Total current liabilities 11,136,752 7,766,189 (3,370,564 ) (4,051,228 ) 517,155 1,776 181,900 (20,167 ) Operating lease liabilities, less current portion - 1,371,097 1,371,097 - - - 1,371,097 - Deferred revenue - 42,141 42,141 - 42,141 - - - Other accrued liabilities - 10,626 10,626 - - - - 10,626 Long-term borrowings, less current portion - 469,017 469,017 - 642 - - 468,374 - 1,892,881 1,892,881 - 42,783 - 1,371,097 479,000 Total liabilities 11,136,752 9,659,070 (1,477,683 ) (4,051,228 ) 559,938 1,776 1,552,997 458,833 Stockholders’ (deficit) equity: Common stock, 250,000,000 shares authorized, $0.0001 par value, 128,161,013 shares issued and outstanding as of December 31, 2022 5,389 12,817 7,427 (5,389 ) - - - 12,816 Accumulated other comprehensive income (loss) 15,521 54,599 39,078 - 34,573 - - 4,505 Additional paid in capital 11,005,895 (12,812 ) (11,018,707 ) (11,005,895 ) - - - (12,812 ) Capital reserve 899,917 899,917 - - - - - - Accumulated deficit (14,387,269 ) (3,633,058 ) 10,754,212 10,691,071 (64,032 ) (88,243 ) 54,888 270,305 Total stockholders’ (deficit) equity (2,460,547 ) (2,678,537 ) 217,989 (320,213 ) (29,459 ) (88,243 ) 54,888 274,814 Total liabilities and stockholders’ (deficit) equity 8,676,205 6,980,533 (1,695,672 ) (4,371,441 ) 530,479 (86,467 ) 1,498,109 733,649
Schedule Consolidated Statements of Comprehensive Income (Loss)	Summary of restatements made in Consolidated Balance Sheets, Consolidated Statements of operations and comprehensive loss and Consolidated Statements of cash flows as of December 31, 2023 and for the year ended 2023 are as follows: Particulars As As Changes Accounting for the merger transaction¹ Functional / Other reclassification² Recognition of revenue in case of deferred payment sales³ Recognition Errors / Adjustments⁴ REVENUE: System sales 5,692,721 5,225,777 (466,944 ) - (647,766 ) 180,822 - - Instrument sales - 647,766 647,766 - 647,766 - - - Warranty sales 186,989 1,771 (185,218 ) - - (185,218 ) - - Total revenue 5,879,710 5,875,314 (4,396 ) - - (4,396 ) - - Cost of revenue (5,166,263 ) (5,149,786 ) 16,477 - (258,422 ) - (212,639 ) 487,538 GROSS PROFIT 713,447 725,528 12,081 - (258,422 ) (4,396 ) (212,639 ) 487,538 OPERATING EXPENSES: Research & development expense 576,168 1,058,660 482,492 - 343,400 - 139,092 - Stock compensation expense 13,425,319 9,723,492 (3,701,827 ) (1,592,309 ) - - - (2,109,518 ) Depreciation and amortization expense - 152,738 152,738 - 153,507 - - (769 ) Selling, general and administrative expense 5,164,713 10,064,622 4,899,909 (874,991 ) 844,497 - 214,101 4,716,302 Salaries & payroll expenses 2,215,620 - (2,215,620 ) - (2,215,620 ) - - - TOTAL OPERATING EXPENSES 21,381,820 20,999,512 (382,308 ) (2,467,300 ) (874,216 ) - 353,193 2,606,015 Loss from operations (20,668,373 ) (20,273,984 ) 394,389 2,467,300 615,794 (4,396 ) (565,832 ) (2,118,477 ) OTHER INCOME (EXPENSE): Interest expenses (523,356 ) (894,621 ) (371,265 ) - (214,164 ) - - (157,101 ) Origination fees 120,000 - (120,000 ) - - - - (120,000 ) Interest and other income, net 129,758 290,313 160,555 (827 ) 9,885 151,497 - - TOTAL OTHER INCOME (EXPENSE), NET (273,598 ) (604,308 ) (330,710 ) (827 ) (204,279 ) 151,497 - (277,101 ) LOSS BEFORE INCOME TAXES (20,941,971 ) (20,878,292 ) 63,679 2,466,473 411,515 147,101 (565,832 ) (2,395,578 ) Income tax expense - - - - - - - - NET LOSS (20,941,971 ) (20,878,292 ) 63,679 2,466,473 411,515 147,101 (565,832 ) (2,395,578 ) Consolidated statements of other comprehensive loss NET LOSS (20,941,971 ) (20,878,292 ) 63,679 2,466,473 411,515 147,101 (565,832 ) (2,395,578 ) Foreign currency translation gain/(loss) (344,621 ) (243,089 ) 101,532 101,532 Retirement benefit (net of tax) - (7,009 ) (7,009 ) (7,009 ) TOTAL COMPREHENSIVE LOSS (21,286,592 ) (21,128,390 ) 158,202 2,466,473 411,515 147,101 (565,832 ) (2,301,055 ) REVENUES: System sales 1,438,969 1,394,824 (44,145 ) - (41,323 ) (2,822 ) - - Instrument sales - 41,323 41,323 - 41,323 - - - Warranty sales 19,346 - (19,346 ) - - (19,346 ) - - Total revenue 1,458,315 1,436,147 (22,168 ) - - (22,168 ) - - Cost of revenue (968,721 ) (1,375,570 ) (406,849 ) - (245,073 ) - (89,182 ) (72,594 ) GROSS PROFIT 489,594 60,577 (429,017 ) - (245,073 ) (22,168 ) (89,182 ) (72,594 ) OPERATING EXPENSES: Research & development expense 83,282 987,443 904,161 (72,959 ) 854,238 - 122,882 - Stock compensation expense 1,135,468 - (1,135,468 ) (1,135,468 ) - - - - Depreciation and amortization expense - 96,577 96,577 - 92,287 - - 4,291 Selling, general and administrative expense 3,251,794 1,935,149 (1,316,645 ) (1,239,179 ) (264,487 ) - 181,497 5,524 Salaries & payroll expense 1,698,283 - (1,698,283 ) - (1,698,283 ) - - - TOTAL OPERATING EXPENSES 6,168,827 3,019,169 (3,149,658 ) (2,447,606 ) (1,016,245 ) - 304,379 9,815 Loss from operations (5,679,233 ) (2,958,592 ) 2,720,641 2,447,606 771,172 (22,168 ) (393,561 ) (82,409 ) OTHER INCOME (EXPENSE): Interest expenses (161,999 ) (265,522 ) (103,523 ) - (104,844 ) - - 1,321 Interest and other income, net 239,728 10,232 (229,496 ) (234,594 ) - - 2,994 2,104 LOSS BEFORE INCOME TAXES (5,601,504 ) (3,213,882 ) 2,387,622 2,213,012 666,328 (19,174 ) (393,561 ) (78,984 ) Income tax expense - - - - - - - - NET LOSS (5,601,504 ) (3,213,882 ) 2,387,622 2,213,012 666,328 (19,174 ) (393,561 ) (78,984 ) Consolidated statement of other comprehensive loss: NET LOSS (5,601,504 ) (3,213,882 ) 2,387,622 2,213,012 666,328 (19,174 ) (393,561 ) (78,984 ) OTHER COMPREHENSIVE LOSS Foreign currency translation gain /(loss) 15,521 46,794 31,273 31,273 Retirement benefit (net of tax) - 2,583 2,583 2,583 TOTAL COMPREHENSIVE LOSS (5,585,983 ) (3,164,505 ) 2,421,478 2,213,012 666,328 (19,174 ) (393,561 ) (45,128 )
Schedule of Cash Flow Statement	Consolidated statement of cash flows: Particular As As Changes Accounting 1 Functional / Other reclassification 2 Recognition 3 Recognition 3 Errors / Adjustments 4 Cash flows from operating activities: Net loss (20,941,971 ) (20,878,292 ) 63,679 2,466,473 411,515 147,101 (565,832 ) (2,395,578 ) Adjustments to reconcile net loss to net cash used in operating activities: Depreciation & amortization 162,624 152,738 (9,886 ) - - - - (9,886 ) Operating lease expense - 35,902 35,902 - - - 35,902 - Interest expense (net) 138,541 604,308 465,767 - 421,217 - - 44,550 Shares issue to investor and advisors 600,000 5,063,799 4,463,799 - - - - 44,63,799 Stock compensation expense 13,430,704 9,723,492 (3,707,212 ) (1,592,309 ) - - - (2,114,903 ) Changes in operating assets and liabilities: Accounts receivable, net (1,054,961 ) (3,071,640 ) (2,016,679 ) - (2,488,844 ) 468,691 - 3,474 Inventory, net (5,471,479 ) (6,113,810 ) (642,331 ) - - - - (642,331 ) Receivables from / payable to related parties - (613,733 ) (613,733 ) - (512,637 ) - - (101,096 ) Deferred revenue - 1,051,563 1,051,563 - - 1,051,563 - - Prepaids and other current assets - (1,920,495 ) (1,920,495 ) - (2,987,486 ) - - 1,066,991 Accounts payable 282,051 736,075 454,023 - 453,376 - - 647 Deferred tax liability (115 ) - 115 - - - - 115 Prepaids and other non current assets (2,674,248 ) (155,950 ) 2,518,298 - (684,542 ) - - 3,202,840 Lease payment 288,982 - (288,982 ) - - - (288,982 ) - Other accrued liabilities 1,787,995 15,149 (1,772,846 ) 45,529 (1,234,668 ) (728,99 ) - 145,289 Net cash used in operating activities (13,451,877 ) (15,370,894 ) (1,919,016 ) - - - - - Cash flows from investing activities: Notes receivables - acquisition 3,000,000 - (3,000,000 ) (3,000,000 ) - - - - Long term receivable (2,640,341 ) - 2,640,341 - 2,640,341 - - - Receivable from related party 104,371 (104,371 ) - (162,376 ) - - 58,005 Purchase of / proceeds from sale of property, plant and equipment (2,763,385 ) (444,077 ) 2,319,308 9,116 - - - 2,310,192 Sale of fixed Assets - - - - - - - - Net cash used in investing activities (2,299,355 ) (444,077 ) 1,855,278 - - - - - Cash flows from financing activities: Proceed from issuance of common stock against warrant and options - 412,056 412,056 - 50,000 - - 362,056 Proceeds of Bank overdraft Facility (net) (2,051,353 ) - 2,051,353 - - - - 2,051,353 Repayment of term loan (120,880 ) (126,505 ) (5,625 ) - 1,131 - - (6,756 ) Proceeds from securities offering 808,244 - (808,244 ) - - - - (808,244 ) Repayment of warrants (12,360 ) - 12,360 - - - - 12,360 Proceeds from issuance of convertible notes to principal shareholder 22,980,000 16,980,000 (6,000,000 ) (6,000,000 ) - - - - Proceeds from issuance of convertible notes to other investors - 3,000,000 3,000,000 3,000,000 - - - - Proceeds from warrant exercised pending allotment 100,000 50,000 (50,000 ) - (50,000 ) - - - Repayments of Notes payable (7,000,000 ) - 7,000,000 7,000,000 - - - - Proceed from bank overdraft facility (net) - 2,480,735 2,480,735 - - - - 2,480,735 Right of use liability, non current portion 1,910,432 - (1,910,432 ) - - - - (1,910,432 ) Net cash provided by financing activities 16,614,083 22,796,286 6,182,203 Net change in cash 862,849 6,981,315 6,118,466 Effect of exchange rate on cash (344,621 ) (168,095 ) 176,527 Cash at beginning of year 1,504,049 274,625 (1,229,424 ) Cash at end of year 2,022,277 7,087,845 5,065,568 Particular As As Changes Accounting 1 Functional / Other reclassification 2 Recognition 3 Recognition 3 Errors / Adjustments 4 Cash flows from operating activities: Net loss (5,601,504 ) (3,213,882 ) 2,387,622 2,213,012 666,328 (19,174 ) (393,561 ) (78,984 ) Adjustments to reconcile net loss to net cash used in operating activities: Depreciation and amortization 128,901 96,577 (32,324 ) - - - - (32,324 ) Operating lease expense - 30,573 30,573 - - - 3,93,561 (3,62,988 ) Interest expenses (net) - 255,290 255,290 - 255,290 - - - Stock compensation expense 865,468 - (865,468 ) - - - - (865,468 ) Changes in operating assets and liabilities: Accounts receivable, net (1,044,912 ) (1,044,912 ) - - - - (1,044,912 ) Inventory, net (780,683 ) (780,683 ) - - - - (780,683 ) Receivables from / payable to related parties - (1,202,408 ) (1,202,408 ) - (1,114,968 ) - - (87,440 ) Deferred revenue - 43,917 43,917 - - - - 43,917 Prepaids and other current assets - (514,558 ) (514,558 ) - - - - (514,558 ) Accounts payable - 128,835 128,835 - - - - 128,835 Prepaids and other non current assets - (1,332 ) (1,332 ) - - - - (1,332 ) Prepaid expenses and other assets (1,054,302 ) - 1,054,302 - - - - 1,054,302 Accounts payable and other accrued liabilities 106,093 - (106,093 ) - - - - (106,093 ) Other accrued liabilities - 208,108 208,108 - - - - 208,108 Net cash used in operating activities (5,555,344 ) (5,994,475 ) (439,131 ) Cash flows from investing activities: Notes receivables - acquisition (3,000,000 ) - 3,000,000 - - - - 3,000,000 Sale of fixed assets 484,510 - (484,510 ) - - - - (484,510 ) Purchase of / proceeds from sale of property, plant and equipment (220,324 ) 240,818 461,142 - - - - 461,142 Net cash provided by investing activities (2,735,814 ) 240,818 2,976,633 Cash flows from financing activities: Repayment of promissory note (145,000 ) - 145,000 - - - - 145,000 Proceeds of bank overdraft facility 2,583,798 2,609,630 25,832 - 25,832 - - - Proceeds from / (Repayment of) term loan - 286,531 286,531 - 303,828 - - (17,297 ) Proceeds from securities offering 1,500,431 - (1,500,431 ) - - - - (1,500,431 ) Proceeds from 7% convertible Promissory note 4,000,000 - (4,000,000 ) - - - - (4,000,000 ) Treasury stock 26,000 - (26,000 ) - - - - 26,000 Proceeds from issuance of convertible notes to other investors 3,000,000 3,000,000 - - - - - -- Repayments of loan (related party) (1,670,834 ) - 1,670,834 - - - - 1,670,834 Net cash provided by financing activities 9,294,395 5,896,161 (3,398,234 ) Net change in cash 1,003,236 142,504 (860,733 ) Effect of exchange rate on cash 69,189 44,412 (24,776 ) Cash at beginning of year 431,624 87,709 (343,915 ) Cash at end of year 1,504,049 274,625 (1,229,424 )
Schedule of Restated Consolidated Stockholder’s Equity	Summary of restatements made in Consolidated stockholder’s equity as at December 31, 2021 are as follows: Particulars As previously reported As restated Changes Accounting 1 Functional / Other reclassification 2 Recognition 3 Recognition 3 Errors / Adjustments 4 Common stock, 100,000 shares authorized, $1 par value, 100,000 shares issued and outstanding as of December 31, 2021 100,000 100,000 - - - - - - Non-controlling interest - (352 ) 352 - - - - 352 Translation adjustment (3,390 ) 5,222 (8,612 ) - - - (8,612 ) Short provision for income tax (779 ) - (779 ) - (779 ) - - - Retained earnings (357,205 ) (419,176 ) 61,971 - 29,023 32,948 Capital reserve 899,917 899,917 - - - - - - Total stockholders’ (deficit) equity 638,544 585,611 52,932 - (779 ) - 29,023 24,688

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
Schedule of Property Plant and Equipment	Property Plant & Equipment Years Computer & peripherals 3 Furniture 5 Leasehold improvement 4-9 Office equipment 5 Plant and machinery 4-8 R & D equipment 5 Server & networking 3 Vehicles 5
Schedule of Basic and Diluted Earnings Per Share	The following table sets forth the computation of basic and diluted earnings per share: Year ended December 31, 2023 2022 Net Loss (20,878,292 ) (3,213,882 ) Basic weighted average common shares outstanding (1) 144,866,674 128,157,040 Dilutive effect of stock-based awards 7,203,151 - Diluted weighted average common shares outstanding 152,069,825 128,157,040 Earnings per share attributable to SS INNOVATIONS INTERNATIONAL INC. stockholders: Basic and Diluted (0.14 ) (0.03 ) (1) Prior period information has been adjusted to reflect the 1-for-10 reverse stock split of the Company’s common stock effected in April 2023. Refer to Consolidated Statements of changes in equity to the consolidated financial statements for further details.

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2023
Property and Equipment [Abstract]
Schedule of Property and Equipment	The Company’s property and equipment consisted of the following: 2023 2022 Gross Amount Computer & peripherals 180,009 80,532 Furniture 175,707 89,044 Leasehold improvement 154,651 - Office equipment 103,371 68,059 Plant and machinery 128,498 49,331 R & D equipment 90,434 120,480 Server & networking 21,999 8,761 Vehicles 183,577 153,619 Machine CWIP - 48,000 Accumulated depreciation (331,841 ) (200,812 ) Total 706,405 417,014

Accounts Receivable, Net (Table

Accounts Receivable, Net (Tables)	12 Months Ended
	Dec. 31, 2023
Accounts Receivable, Net [Abstract]
Schedule of Accounts Receivable	Accounts receivable and long-term receivable for the year ended December 31, 2023, and December 31, 2022 consisted of: 2023 2022 Accounts receivable, net (current) 1,901,244 156,857 Accounts receivable, net (non-current) 2,365,013 886,263 Total Accounts receivable, net 4,266,257 1,043,120
Schedule of Details of Customers	Details of customers which accounted for 10% or more of total revenues or 10% or more of total accounts receivables during the years ended December 31, 2023 and 2022: Percentage of Revenue Percentage of For Years ended Accounts Receivable December 31, December 31, 2023 2022 2023 2022 Customer A 7 % - 12 % - Customer B 2 % 37 % 13 % 52 % Customer C 18 % - - - Customer D - 26 % - 43 % Customer E - 37 % - 5 %

Cash, Cash Equivalents and Re_2

Cash, Cash Equivalents and Restricted Cash (Tables)	12 Months Ended
	Dec. 31, 2023
Cash, Cash Equivalents and Restricted Cash [Abstract]
Schedule of Cash, Cash Equivalents and Restricted Cash	For the purpose of consolidated statement of cash flows, cash, cash equivalents and restricted cash (Current) & (Non-Current) consisted of the following as of December 31, 2023, and December 31, 2022: 2023 2022 Cash and cash equivalents 2,022,276 217,177 Fixed Deposit Lien Against Overdraft Facility 4,962,515 42,942 Lien Against Letter of Credit 24,041 - Lien Against Bank Guarantee 43,094 - Lien against Credit card facility - 14,506 Restricted cash (Current) 5,029,650 57,448 Fixed Deposit Lien Against Bank Guarantee 19,233 - Lien against Credit card facility 16,686 - Restricted Cash (Non- current) 35,919 - Total Cash, cash equivalents and restricted cash 7,087,845 274,625

Prepaid, Current and Non- Cur_2

Prepaid, Current and Non- Current Assets (Tables)	12 Months Ended
	Dec. 31, 2023
Prepaid, Current and Non- Current Assets [Abstract]
Schedule of Prepaid, Current and Non-Current Assets	Prepaid, Current and Non-Current Assets consisted of the following as of December 31, 2023, and December 31, 2022: 2023 2022 Receivables from statutory authorities 1,904,859 706,817 Prepaid expense - stock compensation current 1,066,991 - Security deposit 299,540 7,796 Other Prepaid- current assets 618,627 416,198 Prepaid and Other Current Assets 3,890,017 1,130,811 Prepaid expense - stock compensation non current 4,090,131 - Security deposits 225,488 77,048 Other Prepaid- non current Asset 6,825 6,864 Prepaid and Other Non Current Assets 4,322,444 83,912 Total Prepaid, Current and Non Current Assets 8,212,461 1,214,723

Accounts Payable and Accrued _2

Accounts Payable and Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2023
Accounts Payable and Accrued Expenses [Abstract]
Schedule of Accounts Payable and Accrued Current and Non-Current Expenses	Accounts payable and accrued current and non-current expenses consisted of the following as of December 31, 2023, and December 31, 2022: 2023 2022 Accounts Payable 901,552 165,477 Payable to statutory authorities 35,149 14,515 Salary payable 310,789 136,501 Other accrued liabilities 144,001 347,081 Other accrued liabilities 489,939 498,097 Provision for Gratuity Long term 33,933 10,626 Other accrued liabilities- Non Current 33,933 10,626 Total accounts payable, accrued current and non-current expenses 1,425,424 674,200

Bank Overdraft Facility (Tables

Bank Overdraft Facility (Tables)	12 Months Ended
	Dec. 31, 2023
Bank Overdraft Facility [Abstract]
Schedule of Bank Overdraft Facility	Bank overdraft facility consisted of the following as of December 31, 2023, and December 31, 2022. As of December 31, December 31, 2023 2022 HDFC Bank Limited Overdraft (with lien against fixed deposits) (OD1) 4,756,389 2,762,962 HDFC Bank Limited Overdraft (with personal guarantee of Dr. Sudhir Srivastava) (OD2) 1,262,537 360,084 Bank Overdraft 6,018,926 3,123,046

Borrowings (Tables)

Borrowings (Tables)	12 Months Ended
	Dec. 31, 2023
Borrowings [Abstract]
Schedule of Loan Structure	This loan structure provides the company with a financing solution, secured by a comprehensive range of assets to support ongoing operational and capital needs. 2023 2022 Current maturities of long-term debt 510,189 120,880 Long-term borrowings, less current portion - 469,017 Total Borrowings 510,189 589,897

Deferred Revenue (Tables)

Deferred Revenue (Tables)	12 Months Ended
	Dec. 31, 2023
Deferred Revenue [Abstract]
Schedule of Corresponding Impact on Accounts Receivable	This difference is recorded as interest income under other income, with a corresponding impact on accounts receivable over the collection period of contract. 2023 2022 Deferred revenue— beginning of period 43,917 - Additions 1,053,329 43,917 Net changes in liability for pre-existing contracts 1,097,246 - Revenue recognized 1,766 - Deferred revenue— end of period 1,095,480 43,917
Schedule of Deferred Revenue Expected to be Recognized	2023 2022 Deferred revenue expected to be recognized in: One year or less 156,330 1,776 More than One year 939,150 42,141 1,095,480 43,917
Schedule of Disaggregates Our Revenue	The following table disaggregates our revenue by major source: 2023 2022 System Sales 5,225,777 1,394,824 Instruments Sale 647,766 41,323 Warranty Sales 1,771 - Total revenue 5,875,314 1,436,147
Schedule of Revenues by Geographic Region	Revenues for each of the two years in the period ended December 31, 2023 and 2022 by geographic region (determined based upon customer domicile), were as follows: 2023 2022 India 5,362,814 1,436,147 UAE 512,500 - 5,875,314 1,436,147

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Schedule of Amounts Due from Related Parties	As of December 31, 2023, and December 31, 2022, there were amounts due from and due to related parties as mentioned below. The advances are unsecured, non-interest bearing and due on demand. December 31, December 31, 2023 2022 Receivable from Related party 1,567,559 1,628,839 Total 1,567,559 1,628,839 December 31, December 31, 2023 2022 Payable to Related party - (675,013 ) Total - (675,013 )

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Schedule of Operating Lease Assets and Liabilities	The following is a summary of operating lease assets and liabilities: 2023 2022 Operating leases Assets ROU operating lease assets 2,657,554 1,498,109 Liabilities Current portion of operating lease 396,784 181,900 Non Current portion of operating lease 2,351,113 1,371,097 Total lease liabilities 2,747,897 1,552,997
Schedule of Operating Leases	2023 2022 Operating leases Weighted average remaining lease term (years) Ilabs Info Technology 3rd Floor 6.19 7.19 Village Chhatarpur-1257-1258-Farm - 1.97 Ilabs Info Technology Ground Floor 8.42 - Village Chhatarpur-1849-1852-Farm 1.58 - Weighted average discount rate Ilabs Info Technology 3rd Floor 12 % 12 % Village Chhatarpur-1257-1258-Farm - 10 % Ilabs Info Technology Ground Floor 12 % - Village Chhatarpur-1849-1852-Farm 10 % -
Schedule of Cash Flow and Other Information	Supplemental cash flow and other information related to leases are as follows: Year ended December 31 2023 2022 Cash payments for amounts included in the measurement of lease liabilities: Operating cash outflows for operating leases 524,766 362,988
Schedule of Maturities of Lease Liabilities	Maturities of lease liabilities as of December 31, 2023 were as follows: Operating Leases Fiscal Year Amount in $ 2024 694,377 2025 617,910 2026 499,437 2027 507,568 2028 516,106 2029 and thereafter 1,172,810 Total Lease Payment 4,008,207 Less: Imputed Interest 1,260,310 Present value of lease liabilities 2,747,897 Maturities of lease liabilities as of December 31, 2022 were as follows: Operating Leases Fiscal Year Amount in $ 2023 352,486 2024 376,245 2025 294,834 2026 294,834 2027 294,834 2028 and thereafter 638,807 Total Lease Payment 2,252,040 Less: Imputed Interest 699,043 Present value of lease liabilities 1,552,997

Income Tax (Tables)

Income Tax (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax [Abstract]
Schedule of Components of Income/ (Loss) Before Taxes	The components of income/(loss) before income taxes consist of the following: Year ended December 31, 2023 2022 Domestic - - Foreign (20,878,292 ) (3,213,882 ) Total (20,878,292 ) (3,213,882 )
Schedule of Effective Income Tax Rate Differs to Income/ (Loss) Before Income Taxes	The effective income tax rate differs from the amount computed by applying the income tax rate of India to Income/(Loss) before income taxes approximately as follows: Year ended December 31, 2023 2022 Accounting profit / (loss) before income tax (20,878,292 ) (3,213,882 ) Income tax expense (benefit) at federal statutory rate at 21% (4,384,441 ) (674,915 ) Foreign tax rate differential (1,078,990 ) (166,093 ) Non-deductible expenses (23,494 ) (23,626 ) Excess tax expense/(benefit) on depreciation 18,621 14,271 Excess tax expense/(benefit) on Security deposit 10,826 305 Impact of unrecognized deferred tax asset on the loss of the year 5,457,478 850,058 Income tax expense/(benefit) - -
Schedule of Components of Deferred Tax Balances	The components of the deferred tax balances were as follows: December 31, December 31, Deferred tax assets: Net operating loss carry forwards 763,591 93,772 Net operating loss 4,360,270 669,819 Lease payments 18,976 11,527 Others 23,754 1,533 5,166,591 776,651 Valuation allowance (5,145,040 ) (768,324 ) Deferred tax assets 21,551 8,327 Deferred tax liabilities: Depreciation and amortization 16,763 929 Others 4,788 7,398 Deferred tax liabilities 21,551 8,327 Net deferred tax assets/Liability - -

Employee Benefit Plan (Tables)

Employee Benefit Plan (Tables)	12 Months Ended
	Dec. 31, 2023
Employee Benefit Plan [Abstract]
Schedule of Benefit Obligation has been Measured	The benefit obligation has been measured as of December 31, 2023, and 2022. The following table sets forth the activity and the amounts recognized in the Company’s consolidated financial statements at the end of the relevant periods: Year ended December 31, Change in projected benefit obligation 2023 2022 Projected benefit obligation as of January 1 10,655 8,118 Service cost 15,707 5,719 Interest cost 759 408 Benefits paid - - Actuarial gain (1) 7,009 (2,583 ) Effect of exchange rate changes (125 ) (1,007 ) Projected benefit obligation as of December 31 34,005 10,655 Unfunded status as of December 31 34,005 10,655 Unfunded amount recognized in the consolidated balance sheets Non-current liability (included under other non-current liabilities) 33,933 10,626 Current liability (included under accrued employee costs) 72 29 Total accrued liability 34,005 10,655 Accumulated benefit obligation as of December 31 15,508 4,390 (1) During the years ended December 31, 2023, and , actuarial gain was driven by changes in actuarial assumptions, offset by experience adjustments on present value of benefit obligations.
Schedule of Components of Net Periodic Benefit Costs	Components of net periodic benefit costs Year ended December 31, 2023 2022 Service cost 15,707 5,719 Interest cost 759 408 Expected return on plan assets - - Amortization of actuarial (gain)/loss, gross of tax - - Net gratuity cost 16,465 6,127
Schedule of Components of Retirement Benefits Included in AOCI, Excluding Tax Effects	The components of retirement benefits included in AOCI, excluding tax effects, were as follows: Year ended December 31, 2023 2022 Net actuarial gain/(loss) (7,009 ) 2,583 Net prior service cost - - Amount recognized in AOCI, excluding tax effects (7,009 ) 2,583
Schedule of Weighted Average Actuarial Assumptions used to Determine Benefit Obligations	The weighted average actuarial assumptions used to determine benefit obligations and net gratuity cost were: 2023 2022 Discount rate 7.08 % 7.14 % Rate of increase in compensation levels 15 % 15 % Expected long-term rate of return on plan assets per annum - -
Schedule of Expected Benefit Payments	The discount rates are either based on current market yields on government securities or yields on government securities adjusted for a suitable risk premium, if available. Expected benefit payments during the year ending December 31, 2024 6,181 2025 6,277 2026 6,087 2027 4,561 2028 – 2032 28,519
Schedule of Mortality Ages	ii) Mortality Table IALM (2012 – 14) iii) Ages Withdrawal Withdrawal Withdrawal Up to 30 Years 30.00 30.00 30.00 From 31 to 44 years 30.00 30.00 30.00 Above 44 years 30.00 30.00 30.00

Fair Value Measurement _ Fina_2

Fair Value Measurement – Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2023
Fair Value Measurement – Financial Instruments [Abstract]
Schedule of Carrying Value and Fair Value of Level III Financial Assets and Liabilities	Carrying value and fair value of Level III Financial assets and liabilities: Carrying Value Fair value December 31, December 31, December 31, December 31, Financial Assets Account receivables net (1) 2,365,013 886,263 2,365,013 886,263 Other non-current financial assets (2) 171,146 63,266 171,146 63,266 Total 2,536,159 949,529 2,536,159 949,529 Financial Liabilities Borrowings (3) - 469,017 - 469,017 Lease liabilities (4) 2,351,113 1,371,097 2,351,113 1,371,097 Other non-current financial liabilities (5) 33,933 10,626 33,933 10,626 Total 2,385,046 1,850,740 2,385,046 1,850,740 (1) Account receivable net of allowance represent the long-term debtors of the company in relation to the sales made during the year. The Company has presented the receivable balances account after reducing the significant financing component included using the discount rate of 10%. (2) Other non-current assets include security deposits and long-term fixed deposits with banks. Company has calculated the fair value of security deposit at present value of future receipt using discount rate of 10% and fair value of long-term fixed deposit with banks are carried at cost which is approximate to the fair value. (3) Long term borrowing includes a loan from the Axis bank in prior year period only. The Company has carried the loan balance at cost which is approximate to the fair value. (4) The Company has long term lease liabilities in relation to office properties which is carried at cost using the discount rate (Refer Note 15 Lease). (5) Other non-current financial liabilities include provision for gratuity which is carried at a cost which is approximate to its fair value (Refer Note 19 Employee benefit plans).

Stock Compensation Expenses (Ta

Stock Compensation Expenses (Tables)	12 Months Ended
	Dec. 31, 2023
Stock Compensation Expenses [Abstract]
Schedule of Stock Options Activity	Stock options activity for the year ended December 31, 2023, was as follows: Number of Weighted average Unvested balance as of December 31, 2022 - - Granted 4,227,960 $ 3.41 Vested 924,359 $ 3.41 Forfeited - - Unvested balance as of December 31, 2023 3,303,601 $ 3.41
Schedule of Restricted Stock Awards Activity	Restricted Stock Awards activity for the year ended December 31, 2023, was as follows: Number of Weighted average Unvested balance as of December 31, 2022 - - Granted 3,592,779 $ 7.76 Vested 785,490 $ 7.76 Forfeited - - Unvested balance as of December 31, 2023 2,807,289 $ 7.76
Schedule of Common Stock Issued to Consultants as Advisory Shares	Common stock issued to consultants as advisory shares during the year as follows: Grant dates Fair value on Total Option Unvested Option at 1-Jun-23 8.15 12,000 7,000 5,000 31-Oct-23 8.99 116,348 116,348 - 31-Oct-23 8.99 477,084 477,084 - 31-Oct-23 8.99 69,082 16,119 52,963 31-Oct-23 8.99 9,300 2,170 7,130 31-Oct-23 8.99 7,400 1,727 5,673 31-Oct-23 8.99 29,176 6,808 22,368 29-Sep-23 2.00 50,000 50,000 - 28-Jun-23 6.67 75,000 75,000 - Total 845,390 752,256 93,134
Schedule of Share Compensation Expense	During the year ended December 31, 2023, the Company has recorded share compensation expense of $ 9,723,492 in relation to stock options, RSU and Advisory shares as follows (2022- no stock compensation expense was recorded): For the year ended Stock options 3,152,066 Restricted stock units (RSU) 6,095,401 Advisory shares 476,025 Total stock compensation expenses 9,723,492
Schedule of Weighted Average Estimated Fair Values of Stock Options	The weighted-average estimated fair values of stock options and the rights to acquire stock as well as the weighted-average assumptions used in calculating the fair values of stock options and the rights to acquire stock that were granted during the years ended December 31, 2023, and 2022, were as follows: Year ended Stock Restricted stock Fair value on grant date $ 3.41 $ 7.76 Risk free interest rate 4.4 % 4.4 % Expected volatility 18.5 % 18.5 % Exercise prices $ 5.00 $ 0.0001 Share price on the grant date $ 7.76 $ 7.76 Expected term of vesting 4 years 4 years

Financial Statements (Details)

Financial Statements (Details) - USD ($)		12 Months Ended
	Apr. 15, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Financial Statements [Line Items]
Reverse stock split		one-for-ten
Authorized common stock (in Shares)		250,000,000	250,000,000
Fair value of assets and liabilities
Selling general and administrative expenses		10,064,622	$ 1,935,149
Stock compensation expense		9,723,492
Cash and cash equivalents totaled		2,022,276	217,177
Other accrued liabilities		489,939	498,097
Property, plant, and equipment, net		706,405	417,014
Research and development expense		1,058,660	987,443
Interest income		151,497	2,994
Tax payable		779	14,542
Restricted cash current		5,029,650	57,448
Restricted cash non current		16,685
Prepaids and other non current assets		4,322,444	83,912
Deposit assets			6,044
Accounts receivable, net of allowances		2,365,013	886,263
Receivable from related parties			1,628,839
Security deposit		229,387
Restricted cash non current		35,919
Other accrued liabilities			248,447
Payable to related party			275,694
Amount relates to intangibles software			2,233
Deferred revenue non current		939,150	42,141
Other accrued liabilities			42,141
Prepaid and other current asset		8,212,461	1,214,723
Prepaid and other current assets		3,890,017	1,130,811
Cost of revenue		5,149,786	1,375,570
Trade receivables		555,157	86,467
Deferred revenue		1,095,480	43,917
Deferred revenue current		156,330	1,776
Warranty sale		4,396	22,168
Right of use asset		2,657,554	1,498,109
Operating lease liability current		396,784	181,900
Operating lease liability non current		2,351,113	1,371,097
Selling, general and administrative		214,101
Accounts receivables balance		4,266,257	1,043,120
Legal expenses		101,096
Current assets		21,428,659	4,095,235
Grants and options vested		3,057,917
Advance to vendors		248,292
Inventory adjustment		690,654	48,326
Cost of revenue decreased		487,538
Accounts receivable		3,071,640	1,044,912
Amortization			60,466
Accruals		122,413	431
Working capital sulprus		12,954,939
Accumulated deficit		(24,511,350)	(3,633,058)
Net loss		(20,878,292)	(3,213,882)
Aggregate amount of working capital purposes		$ 20,000,000
Conversion price (in Dollars per share)	$ 0.74	$ 0.74
Advanced total amount		$ 16,980,000
Outstanding balance amount		$ 16,980,000
Converted shares of common stock (in Shares)		22,945,946
Stockholders equity (deficit)		$ 19,718,078	(2,678,537)	$ 585,611
Working capital deficit			3,670,954
Accounts Payable [Member]
Financial Statements [Line Items]
Other accrued liabilities			75,006
Reclassification, Other [Member]
Financial Statements [Line Items]
Accounts receivable, net of allowances		275,328
Sales amount		647,766	41,323
Reclassification amount		214,164	104,844
Current assets		1,066,991
Accounts receivable		339,534
Functional Classification [Member]
Financial Statements [Line Items]
Selling general and administrative expenses		844,497	264,487
Research and development expense		343,400	854,238
Cost of revenue		258,422	245,073
Depreciation		152,738	92,287
Accounting for the acquisition by merger transaction [Member]
Financial Statements [Line Items]
Selling general and administrative expenses			1,239,179
Stock compensation expense			1,135,468
Cash and cash equivalents totaled			1,351,364
Other accrued liabilities			8,678
Notes receivable			3,000,000
Property, plant, and equipment, net			11,399
Notes payable to related party			4,000,000
Research and development expense			72,959
Interest income			234,594
Recognition of right of use of certain assets and liabilities [Member]
Financial Statements [Line Items]
Selling general and administrative expenses		214,101	181,497
Stock compensation expense
Cash and cash equivalents totaled
Other accrued liabilities
Property, plant, and equipment, net
Research and development expense		139,092	122,882
Restricted cash current
Prepaids and other non current assets
Accounts receivable, net of allowances
Receivable from related parties
Restricted cash non current
Deferred revenue non current
Prepaid and other current assets
Cost of revenue		(212,639)	(89,182)
Deferred revenue current
Right of use asset		458,136	1,498,109
Operating lease liability current		107,796
Operating lease liability non current		440,681	1,371,097
Other research and development expenses			122,882
Current assets
Accounts receivable
Accumulated deficit		(90,341)	54,888
Net loss		(565,832)	(393,561)
Stockholders equity (deficit)		(90,341)	54,888
Recognition of right of use of certain assets and liabilities [Member] | Functional Classification [Member]
Financial Statements [Line Items]
Cost of revenue		212,639
Revision of Prior Period, Error Correction, Adjustment [Member]
Financial Statements [Line Items]
Selling general and administrative expenses		4,716,302	5,524
Stock compensation expense		(2,114,903)	(865,468)
Cash and cash equivalents totaled			1,000
Other accrued liabilities		122,413	430
Property, plant, and equipment, net		(81,199)	41,826
Research and development expense
Restricted cash current
Prepaids and other non current assets		4,080,563	(6,842)
Accounts receivable, net of allowances
Receivable from related parties		101,096	87,440
Restricted cash non current
Deferred revenue non current
Prepaid and other current assets		823,560	54,060
Cost of revenue		487,538	(72,594)
Deferred revenue current
Right of use asset
Operating lease liability non current
Accounts receivables balance			537,273
Legal expenses			58,006
Prepaid expense		4,090,131
Current assets		$ 2,149,112	640,660
Percenatage of vested grants and options		20%
Provision for reversal entry		$ 111,225
Accounts receivable		(3,474)	1,044,912
Provision for gratuity long term		33,933	10,626
Gratuity liability, current		72	430
Deferred tax liabilities		20,482	20,597
Accumulated deficit		(1,980,845)	270,305
Net loss		(2,395,578)	(78,984)
Stockholders equity (deficit)		5,501,774	274,814
Minimum [Member]
Financial Statements [Line Items]
Cost of revenue		72,594
Accounts Payable [Member]
Financial Statements [Line Items]
Prepaid and other current asset			298,038
Accounts Receivable [Member]
Financial Statements [Line Items]
Other accrued liabilities		728,996
Lien Against Bank Guarantee [Member]
Financial Statements [Line Items]
Restricted cash current		43,094	57,448
Prepaids and other non current assets			71,830
Bank Guarantee & EMD Tenders [Member]
Financial Statements [Line Items]
Restricted cash current		62,327
Restricted cash non current		62,327
Property, Plant and Equipment [Member] | Revision of Prior Period, Error Correction, Adjustment [Member]
Financial Statements [Line Items]
Property, plant, and equipment, net		$ 81,198
Common stock [Member]
Financial Statements [Line Items]
Authorized common stock (in Shares)		250,000,000
Stockholders equity (deficit)		$ 17,072	12,817	$ 10
Other Noncurrent Assets [Member]
Financial Statements [Line Items]
Prepaids and other non current assets		7,483
Other Current Assets [Member]
Financial Statements [Line Items]
Prepaid and other current assets			247,161
Related Party [Member]
Financial Statements [Line Items]
Receivable from related parties		1,466,463
Payable to related party			675,013
SG&A [Member]
Financial Statements [Line Items]
Depreciation		4,463,799
SG&A [Member] | Revision of Prior Period, Error Correction, Adjustment [Member]
Financial Statements [Line Items]
Selling general and administrative expenses		4,463,799
Dr. Moll [Member]
Financial Statements [Line Items]
Depreciation		152,738
Working capital sulprus		12,954,939
Avra Medical Robotics, Inc. [Member]
Financial Statements [Line Items]
Fair value of assets and liabilities
Selling general and administrative expenses		874,991
Stock compensation expense		1,592,309
Cash and cash equivalents totaled			63,492
Other accrued liabilities			$ 51,229
Avra Medical Robotics, Inc. [Member] | Revision of Prior Period, Error Correction, Adjustment [Member]
Financial Statements [Line Items]
Stock based compensation		$ 1,592,309

Financial Statements (Details)

Financial Statements (Details) - Schedule Consolidated Statements of Balance Sheet - USD ($)	Dec. 31, 2023	Dec. 31, 2022
As Previously Reported [Member]
ASSETS
Cash and cash equivalents	$ 2,022,276	$ 1,504,049
Notes receivable		3,000,000
Restricted cash	5,010,725	63,492
Accounts receivable, net	1,647,274	592,313
Receivable from related party
Inventory, net	6,327,256	855,777
Prepaid and other current assets	3,375,168	700,920
Total Current Assets	18,382,702	6,716,551
Non- Current Assets
Property, plant, and equipment, net	790,164	388,820
Right of use asset	2,199,418
Accounts receivable, net	2,640,341
Restricted cash
Receivable from related party	1,466,463	1,570,833
Prepaids and other non current assets
Total Non-Current Assets	7,096,386	1,959,653
Total Assets	25,479,088	8,676,204
Notes payable		7,000,000
Bank overdraft facility	6,018,926	3,123,046
Payable to related party
Current maturities of long-term debt		120,880
Current portion of operating lease liabilities	288,988
Accounts payable	900,903	618,852
Deferred tax liability	20,482	20,597
Deferred revenue
Other accrued liabilities	2,041,372	253,377
Total Current Liabilities	9,270,671	11,136,752
Notes payable		7,000,000
Bank overdraft facility	6,018,926	3,123,046
Payable to related party
Current maturities of long-term debt		120,880
Current portion of operating lease liabilities	288,988
Accounts payable	900,903	618,852
Deferred tax liability	20,482	20,597
Deferred revenue
Other accrued liabilities	2,041,372	253,377
Total Current Liabilities	9,270,671	11,136,752
LIABILITIES AND STOCKHOLDERS’ EQUITY / (DEFICIT)
Notes payable		7,000,000
Bank overdraft facility	6,018,926	3,123,046
Payable to related party
Current maturities of long-term debt		120,880
Current portion of operating lease liabilities	288,988
Accounts payable	900,903	618,852
Deferred tax liability	20,482	20,597
Deferred revenue
Other accrued liabilities	2,041,372	253,377
Total Current Liabilities	9,270,671	11,136,752
Current Liabilities:
Notes payable		7,000,000
Bank overdraft facility	6,018,926	3,123,046
Payable to related party
Current maturities of long-term debt		120,880
Current portion of operating lease liabilities	288,988
Accounts payable	900,903	618,852
Deferred tax liability	20,482	20,597
Deferred revenue
Other accrued liabilities	2,041,372	253,377
Total Current Liabilities	9,270,671	11,136,752
Operating lease liabilities, less current portion	1,910,432
Deferred revenue
Other accrued liabilities
Long-term borrowings, less current portion
Total non- current liabilities	1,910,432
Total Liabilities	11,181,103	11,136,752
Stockholders’ (deficit) equity:
Preferred stock, authorized 5,000,000 shares of Series A, Non-Convertible Preferred Stock, $0.0001 par value per share; 5,000 shares and nil shares issued and outstanding as of December 31, 2023 and December 31, 2022 respectively	1
Common Stock, Value	17,072	5,389
Accumulated other comprehensive income (loss)	(329,100)	15,521
Additional Paid in Capital	49,039,341	11,005,895
Capital reserve	899,917	899,917
Accumulated deficit	(35,329,246)	(14,387,269)
Total stockholders’ (deficit) equity	14,297,985	(2,460,547)
Total liabilities and stockholders’ (deficit) equity	25,479,088	8,676,205
Current Assets:
Cash and cash equivalents	2,022,276	1,504,049
Notes receivable		3,000,000
Restricted cash	5,010,725	63,492
Accounts receivable, net	1,647,274	592,313
Receivable from related party
Inventory, net	6,327,256	855,777
Prepaid and other current assets	3,375,168	700,920
Total Current Assets	18,382,702	6,716,551
As Restated [Member]
ASSETS
Cash and cash equivalents	2,022,276	217,177
Notes receivable
Restricted cash	5,029,650	57,448
Accounts receivable, net	1,901,244	156,857
Receivable from related party	1,567,559	1,628,839
Inventory, net	7,017,913	904,103
Prepaid and other current assets	3,890,017	1,130,811
Total Current Assets	21,428,659	4,095,235
Non- Current Assets
Property, plant, and equipment, net	706,405	417,014
Right of use asset	2,657,554	1,498,109
Accounts receivable, net	2,365,013	886,263
Restricted cash	35,919
Receivable from related party
Prepaids and other non current assets	4,322,444	83,912
Total Non-Current Assets	10,087,335	2,885,298
Total Assets	31,515,994	6,980,533
Notes payable		3,000,000
Bank overdraft facility	6,018,926	3,123,046
Payable to related party		675,013
Current maturities of long-term debt	510,189	120,880
Current portion of operating lease liabilities	396,784	181,900
Accounts payable	901,552	165,477
Deferred tax liability
Deferred revenue	156,330	1,776
Other accrued liabilities	489,939	498,097
Total Current Liabilities	8,473,720	7,766,189
Notes payable		3,000,000
Bank overdraft facility	6,018,926	3,123,046
Payable to related party		675,013
Current maturities of long-term debt	510,189	120,880
Current portion of operating lease liabilities	396,784	181,900
Accounts payable	901,552	165,477
Deferred tax liability
Deferred revenue	156,330	1,776
Other accrued liabilities	489,939	498,097
Total Current Liabilities	8,473,720	7,766,189
LIABILITIES AND STOCKHOLDERS’ EQUITY / (DEFICIT)
Notes payable		3,000,000
Bank overdraft facility	6,018,926	3,123,046
Payable to related party		675,013
Current maturities of long-term debt	510,189	120,880
Current portion of operating lease liabilities	396,784	181,900
Accounts payable	901,552	165,477
Deferred tax liability
Deferred revenue	156,330	1,776
Other accrued liabilities	489,939	498,097
Total Current Liabilities	8,473,720	7,766,189
Current Liabilities:
Notes payable		3,000,000
Bank overdraft facility	6,018,926	3,123,046
Payable to related party		675,013
Current maturities of long-term debt	510,189	120,880
Current portion of operating lease liabilities	396,784	181,900
Accounts payable	901,552	165,477
Deferred tax liability
Deferred revenue	156,330	1,776
Other accrued liabilities	489,939	498,097
Total Current Liabilities	8,473,720	7,766,189
Operating lease liabilities, less current portion	2,351,113	1,371,097
Deferred revenue	939,150	42,141
Other accrued liabilities	33,933	10,626
Long-term borrowings, less current portion		469,017
Total non- current liabilities	3,324,196	1,892,881
Total Liabilities	11,797,916	9,659,070
Stockholders’ (deficit) equity:
Preferred stock, authorized 5,000,000 shares of Series A, Non-Convertible Preferred Stock, $0.0001 par value per share; 5,000 shares and nil shares issued and outstanding as of December 31, 2023 and December 31, 2022 respectively	1
Common Stock, Value	17,072	12,817
Accumulated other comprehensive income (loss)	(195,499)	54,599
Common stock to be issued, 12,500 shares	50,000
Additional Paid in Capital	43,457,937	(12,812)
Capital reserve	899,917	899,917
Accumulated deficit	(24,511,350)	(3,633,058)
Total stockholders’ (deficit) equity	19,718,078	(2,678,537)
Total liabilities and stockholders’ (deficit) equity	31,515,994	6,980,533
Current Assets:
Cash and cash equivalents	2,022,276	217,177
Notes receivable
Restricted cash	5,029,650	57,448
Accounts receivable, net	1,901,244	156,857
Receivable from related party	1,567,559	1,628,839
Inventory, net	7,017,913	904,103
Prepaid and other current assets	3,890,017	1,130,811
Total Current Assets	21,428,659	4,095,235
Changes [Member]
ASSETS
Cash and cash equivalents		(1,286,872)
Notes receivable		(3,000,000)
Restricted cash	18,925	(6,044)
Accounts receivable, net	253,970	(435,456)
Receivable from related party	1,567,559	1,628,839
Inventory, net	690,657	48,326
Prepaid and other current assets	514,849	429,891
Total Current Assets	3,045,957	(2,621,316)
Non- Current Assets
Property, plant, and equipment, net	(83,759)	28,194
Right of use asset	458,136	1,498,109
Accounts receivable, net	(275,328)	886,263
Restricted cash	35,919
Receivable from related party	(1,466,463)	(1,570,833)
Prepaids and other non current assets	4,322,444	83,912
Total Non-Current Assets	2,990,949	925,645
Total Assets	6,036,906	(1,695,671)
Notes payable		(4,000,000)
Bank overdraft facility
Payable to related party		(675,013)
Current maturities of long-term debt	510,189
Current portion of operating lease liabilities	107,796	181,900
Accounts payable	649	(453,376)
Deferred tax liability	(20,482)	(20,597)
Deferred revenue	156,330	1,776
Other accrued liabilities	(1,551,433)	244,720
Total Current Liabilities	(796,951)	(3,370,564)
Notes payable		(4,000,000)
Bank overdraft facility
Payable to related party		(675,013)
Current maturities of long-term debt	510,189
Current portion of operating lease liabilities	107,796	181,900
Accounts payable	649	(453,376)
Deferred tax liability	(20,482)	(20,597)
Deferred revenue	156,330	1,776
Other accrued liabilities	(1,551,433)	244,720
Total Current Liabilities	(796,951)	(3,370,564)
LIABILITIES AND STOCKHOLDERS’ EQUITY / (DEFICIT)
Notes payable		(4,000,000)
Bank overdraft facility
Payable to related party		(675,013)
Current maturities of long-term debt	510,189
Current portion of operating lease liabilities	107,796	181,900
Accounts payable	649	(453,376)
Deferred tax liability	(20,482)	(20,597)
Deferred revenue	156,330	1,776
Other accrued liabilities	(1,551,433)	244,720
Total Current Liabilities	(796,951)	(3,370,564)
Current Liabilities:
Notes payable		(4,000,000)
Bank overdraft facility
Payable to related party		(675,013)
Current maturities of long-term debt	510,189
Current portion of operating lease liabilities	107,796	181,900
Accounts payable	649	(453,376)
Deferred tax liability	(20,482)	(20,597)
Deferred revenue	156,330	1,776
Other accrued liabilities	(1,551,433)	244,720
Total Current Liabilities	(796,951)	(3,370,564)
Operating lease liabilities, less current portion	440,681	1,371,097
Deferred revenue	939,150	42,141
Other accrued liabilities	33,933	10,626
Long-term borrowings, less current portion		469,017
Total non- current liabilities	1,413,764	1,892,881
Total Liabilities	616,813	(1,477,683)
Stockholders’ (deficit) equity:
Preferred stock, authorized 5,000,000 shares of Series A, Non-Convertible Preferred Stock, $0.0001 par value per share; 5,000 shares and nil shares issued and outstanding as of December 31, 2023 and December 31, 2022 respectively
Common Stock, Value		7,427
Accumulated other comprehensive income (loss)	133,601	39,078
Common stock to be issued, 12,500 shares	50,000
Additional Paid in Capital	(5,581,404)	(11,018,707)
Capital reserve
Accumulated deficit	10,817,896	10,754,212
Total stockholders’ (deficit) equity	5,420,093	217,989
Total liabilities and stockholders’ (deficit) equity	6,036,906	(1,695,672)
Current Assets:
Cash and cash equivalents		(1,286,872)
Notes receivable		(3,000,000)
Restricted cash	18,925	(6,044)
Accounts receivable, net	253,970	(435,456)
Receivable from related party	1,567,559	1,628,839
Inventory, net	690,657	48,326
Prepaid and other current assets	514,849	429,891
Total Current Assets	3,045,957	(2,621,316)
Accounting for the merger transaction [Member]
ASSETS
Cash and cash equivalents		(1,351,364)
Notes receivable		(3,000,000)
Restricted cash
Accounts receivable, net
Receivable from related party
Inventory, net
Prepaid and other current assets	(8,678)	(8,678)
Total Current Assets	(8,678)	(4,360,042)
Non- Current Assets
Property, plant, and equipment, net	(2,283)	(11,399)
Right of use asset
Accounts receivable, net
Restricted cash
Receivable from related party
Prepaids and other non current assets
Total Non-Current Assets	(2,283)	(11,399)
Total Assets	(10,961)	(4,371,441)
Notes payable		(4,000,000)
Bank overdraft facility
Payable to related party
Current maturities of long-term debt
Current portion of operating lease liabilities
Accounts payable
Deferred tax liability
Deferred revenue
Other accrued liabilities	(5,700)	(51,228)
Total Current Liabilities	(5,700)	(4,051,228)
Notes payable		(4,000,000)
Bank overdraft facility
Payable to related party
Current maturities of long-term debt
Current portion of operating lease liabilities
Accounts payable
Deferred tax liability
Deferred revenue
Other accrued liabilities	(5,700)	(51,228)
Total Current Liabilities	(5,700)	(4,051,228)
LIABILITIES AND STOCKHOLDERS’ EQUITY / (DEFICIT)
Notes payable		(4,000,000)
Bank overdraft facility
Payable to related party
Current maturities of long-term debt
Current portion of operating lease liabilities
Accounts payable
Deferred tax liability
Deferred revenue
Other accrued liabilities	(5,700)	(51,228)
Total Current Liabilities	(5,700)	(4,051,228)
Current Liabilities:
Notes payable		(4,000,000)
Bank overdraft facility
Payable to related party
Current maturities of long-term debt
Current portion of operating lease liabilities
Accounts payable
Deferred tax liability
Deferred revenue
Other accrued liabilities	(5,700)	(51,228)
Total Current Liabilities	(5,700)	(4,051,228)
Operating lease liabilities, less current portion
Deferred revenue
Other accrued liabilities
Long-term borrowings, less current portion
Total non- current liabilities
Total Liabilities	(5,700)	(4,051,228)
Stockholders’ (deficit) equity:
Preferred stock, authorized 5,000,000 shares of Series A, Non-Convertible Preferred Stock, $0.0001 par value per share; 5,000 shares and nil shares issued and outstanding as of December 31, 2023 and December 31, 2022 respectively
Common Stock, Value		(5,389)
Accumulated other comprehensive income (loss)
Common stock to be issued, 12,500 shares
Additional Paid in Capital	(13,042,805)	(11,005,895)
Capital reserve
Accumulated deficit	13,037,544	10,691,071
Total stockholders’ (deficit) equity	(5,261)	(320,213)
Total liabilities and stockholders’ (deficit) equity	(10,961)	(4,371,441)
Current Assets:
Cash and cash equivalents		(1,351,364)
Notes receivable		(3,000,000)
Restricted cash
Accounts receivable, net
Receivable from related party
Inventory, net
Prepaid and other current assets	(8,678)	(8,678)
Total Current Assets	(8,678)	(4,360,042)
Functional / Other reclassification [Member]
ASSETS
Cash and cash equivalents		63,492
Notes receivable
Restricted cash	18,925	(6,044)
Accounts receivable, net	275,328	(886,263)
Receivable from related party	1,466,463	1,628,839
Inventory, net
Prepaid and other current assets	(300,033)	384,509
Total Current Assets	1,460,683	1,184,533
Non- Current Assets
Property, plant, and equipment, net	(277)	(2,233)
Right of use asset
Accounts receivable, net	(275,328)	886,263
Restricted cash	35,919
Receivable from related party	(1,466,463)	(1,628,838)
Prepaids and other non current assets	241,881	90,754
Total Non-Current Assets	(1,464,268)	(654,054)
Total Assets	(3,585)	530,479
Notes payable
Bank overdraft facility
Payable to related party		675,013
Current maturities of long-term debt
Current portion of operating lease liabilities
Accounts payable		453,376
Deferred tax liability
Deferred revenue
Other accrued liabilities	(939,150)	295,518
Total Current Liabilities	(939,150)	517,155
Notes payable
Bank overdraft facility
Payable to related party		675,013
Current maturities of long-term debt
Current portion of operating lease liabilities
Accounts payable		453,376
Deferred tax liability
Deferred revenue
Other accrued liabilities	(939,150)	295,518
Total Current Liabilities	(939,150)	517,155
LIABILITIES AND STOCKHOLDERS’ EQUITY / (DEFICIT)
Notes payable
Bank overdraft facility
Payable to related party		675,013
Current maturities of long-term debt
Current portion of operating lease liabilities
Accounts payable		453,376
Deferred tax liability
Deferred revenue
Other accrued liabilities	(939,150)	295,518
Total Current Liabilities	(939,150)	517,155
Current Liabilities:
Notes payable
Bank overdraft facility
Payable to related party		675,013
Current maturities of long-term debt
Current portion of operating lease liabilities
Accounts payable		453,376
Deferred tax liability
Deferred revenue
Other accrued liabilities	(939,150)	295,518
Total Current Liabilities	(939,150)	517,155
Operating lease liabilities, less current portion
Deferred revenue	939,150	42,141
Other accrued liabilities
Long-term borrowings, less current portion		642
Total non- current liabilities	939,150	42,783
Total Liabilities		559,938
Stockholders’ (deficit) equity:
Preferred stock, authorized 5,000,000 shares of Series A, Non-Convertible Preferred Stock, $0.0001 par value per share; 5,000 shares and nil shares issued and outstanding as of December 31, 2023 and December 31, 2022 respectively
Common Stock, Value
Accumulated other comprehensive income (loss)	162,384	34,573
Common stock to be issued, 12,500 shares	50,000
Additional Paid in Capital	(50,000)
Capital reserve
Accumulated deficit	(165,970)	(64,032)
Total stockholders’ (deficit) equity	(3,586)	(29,459)
Total liabilities and stockholders’ (deficit) equity	(3,586)	530,479
Current Assets:
Cash and cash equivalents		63,492
Notes receivable
Restricted cash	18,925	(6,044)
Accounts receivable, net	275,328	(886,263)
Receivable from related party	1,466,463	1,628,839
Inventory, net
Prepaid and other current assets	(300,033)	384,509
Total Current Assets	1,460,683	1,184,533
Recognition of revenue in case of deferred payment sales [Member]
ASSETS
Cash and cash equivalents
Notes receivable
Restricted cash
Accounts receivable, net	(555,157)	(86,467)
Receivable from related party
Inventory, net
Prepaid and other current assets
Total Current Assets	(555,157)	(86,467)
Non- Current Assets
Property, plant, and equipment, net
Right of use asset
Accounts receivable, net
Restricted cash
Receivable from related party
Prepaids and other non current assets
Total Non-Current Assets
Total Assets	(555,157)	(86,467)
Notes payable
Bank overdraft facility
Payable to related party
Current maturities of long-term debt
Current portion of operating lease liabilities
Accounts payable
Deferred tax liability
Deferred revenue	156,330	1,776
Other accrued liabilities	(728,996)
Total Current Liabilities	(572,666)	1,776
Notes payable
Bank overdraft facility
Payable to related party
Current maturities of long-term debt
Current portion of operating lease liabilities
Accounts payable
Deferred tax liability
Deferred revenue	156,330	1,776
Other accrued liabilities	(728,996)
Total Current Liabilities	(572,666)	1,776
LIABILITIES AND STOCKHOLDERS’ EQUITY / (DEFICIT)
Notes payable
Bank overdraft facility
Payable to related party
Current maturities of long-term debt
Current portion of operating lease liabilities
Accounts payable
Deferred tax liability
Deferred revenue	156,330	1,776
Other accrued liabilities	(728,996)
Total Current Liabilities	(572,666)	1,776
Current Liabilities:
Notes payable
Bank overdraft facility
Payable to related party
Current maturities of long-term debt
Current portion of operating lease liabilities
Accounts payable
Deferred tax liability
Deferred revenue	156,330	1,776
Other accrued liabilities	(728,996)
Total Current Liabilities	(572,666)	1,776
Operating lease liabilities, less current portion
Deferred revenue
Other accrued liabilities
Long-term borrowings, less current portion
Total non- current liabilities
Total Liabilities	(572,666)	1,776
Stockholders’ (deficit) equity:
Preferred stock, authorized 5,000,000 shares of Series A, Non-Convertible Preferred Stock, $0.0001 par value per share; 5,000 shares and nil shares issued and outstanding as of December 31, 2023 and December 31, 2022 respectively
Common Stock, Value
Accumulated other comprehensive income (loss)
Common stock to be issued, 12,500 shares
Additional Paid in Capital
Capital reserve
Accumulated deficit	17,509	(88,243)
Total stockholders’ (deficit) equity	17,509	(88,243)
Total liabilities and stockholders’ (deficit) equity	(555,157)	(86,467)
Current Assets:
Cash and cash equivalents
Notes receivable
Restricted cash
Accounts receivable, net	(555,157)	(86,467)
Receivable from related party
Inventory, net
Prepaid and other current assets
Total Current Assets	(555,157)	(86,467)
Recognition of right of use of certain assets and liabilities [Member]
ASSETS
Cash and cash equivalents
Notes receivable
Restricted cash
Accounts receivable, net
Receivable from related party
Inventory, net
Prepaid and other current assets
Total Current Assets
Non- Current Assets
Property, plant, and equipment, net
Right of use asset	458,136	1,498,109
Accounts receivable, net
Restricted cash
Receivable from related party
Prepaids and other non current assets
Total Non-Current Assets	458,136	1,498,109
Total Assets	458,136	1,498,109
Notes payable
Bank overdraft facility
Payable to related party
Current maturities of long-term debt
Current portion of operating lease liabilities	107,796	(181,900)
Accounts payable
Deferred tax liability
Deferred revenue
Other accrued liabilities
Total Current Liabilities	107,796	181,900
Notes payable
Bank overdraft facility
Payable to related party
Current maturities of long-term debt
Current portion of operating lease liabilities	107,796	(181,900)
Accounts payable
Deferred tax liability
Deferred revenue
Other accrued liabilities
Total Current Liabilities	107,796	181,900
LIABILITIES AND STOCKHOLDERS’ EQUITY / (DEFICIT)
Notes payable
Bank overdraft facility
Payable to related party
Current maturities of long-term debt
Current portion of operating lease liabilities	107,796	(181,900)
Accounts payable
Deferred tax liability
Deferred revenue
Other accrued liabilities
Total Current Liabilities	107,796	181,900
Current Liabilities:
Notes payable
Bank overdraft facility
Payable to related party
Current maturities of long-term debt
Current portion of operating lease liabilities	107,796	(181,900)
Accounts payable
Deferred tax liability
Deferred revenue
Other accrued liabilities
Total Current Liabilities	107,796	181,900
Operating lease liabilities, less current portion	440,681	1,371,097
Deferred revenue
Other accrued liabilities
Long-term borrowings, less current portion
Total non- current liabilities	440,681	1,371,097
Total Liabilities	548,477	1,552,997
Stockholders’ (deficit) equity:
Preferred stock, authorized 5,000,000 shares of Series A, Non-Convertible Preferred Stock, $0.0001 par value per share; 5,000 shares and nil shares issued and outstanding as of December 31, 2023 and December 31, 2022 respectively
Common Stock, Value
Accumulated other comprehensive income (loss)
Common stock to be issued, 12,500 shares
Additional Paid in Capital
Capital reserve
Accumulated deficit	(90,341)	54,888
Total stockholders’ (deficit) equity	(90,341)	54,888
Total liabilities and stockholders’ (deficit) equity	458,136	1,498,109
Current Assets:
Cash and cash equivalents
Notes receivable
Restricted cash
Accounts receivable, net
Receivable from related party
Inventory, net
Prepaid and other current assets
Total Current Assets
Errors / Adjustments [Member]
ASSETS
Cash and cash equivalents		1,000
Notes receivable
Restricted cash
Accounts receivable, net	533,799	537,274
Receivable from related party	101,096
Inventory, net	690,657	48,326
Prepaid and other current assets	823,560	54,060
Total Current Assets	2,149,112	640,660
Non- Current Assets
Property, plant, and equipment, net	(81,199)	41,826
Right of use asset
Accounts receivable, net
Restricted cash
Receivable from related party		58,005
Prepaids and other non current assets	4,080,563	(6,842)
Total Non-Current Assets	3,999,364	92,989
Total Assets	6,148,476	733,649
Notes payable
Bank overdraft facility
Payable to related party
Current maturities of long-term debt	510,189
Current portion of operating lease liabilities
Accounts payable	649
Deferred tax liability	(20,482)	(20,597)
Deferred revenue
Other accrued liabilities	122,413	430
Total Current Liabilities	612,769	(20,167)
Notes payable
Bank overdraft facility
Payable to related party
Current maturities of long-term debt	510,189
Current portion of operating lease liabilities
Accounts payable	649
Deferred tax liability	(20,482)	(20,597)
Deferred revenue
Other accrued liabilities	122,413	430
Total Current Liabilities	612,769	(20,167)
LIABILITIES AND STOCKHOLDERS’ EQUITY / (DEFICIT)
Notes payable
Bank overdraft facility
Payable to related party
Current maturities of long-term debt	510,189
Current portion of operating lease liabilities
Accounts payable	649
Deferred tax liability	(20,482)	(20,597)
Deferred revenue
Other accrued liabilities	122,413	430
Total Current Liabilities	612,769	(20,167)
Current Liabilities:
Notes payable
Bank overdraft facility
Payable to related party
Current maturities of long-term debt	510,189
Current portion of operating lease liabilities
Accounts payable	649
Deferred tax liability	(20,482)	(20,597)
Deferred revenue
Other accrued liabilities	122,413	430
Total Current Liabilities	612,769	(20,167)
Operating lease liabilities, less current portion
Deferred revenue
Other accrued liabilities	33,933	10,626
Long-term borrowings, less current portion		468,374
Total non- current liabilities	33,933	479,000
Total Liabilities	646,702	458,833
Stockholders’ (deficit) equity:
Preferred stock, authorized 5,000,000 shares of Series A, Non-Convertible Preferred Stock, $0.0001 par value per share; 5,000 shares and nil shares issued and outstanding as of December 31, 2023 and December 31, 2022 respectively
Common Stock, Value		12,816
Accumulated other comprehensive income (loss)	(28,783)	4,505
Common stock to be issued, 12,500 shares
Additional Paid in Capital	7,511,402	(12,812)
Capital reserve
Accumulated deficit	(1,980,845)	270,305
Total stockholders’ (deficit) equity	5,501,774	274,814
Total liabilities and stockholders’ (deficit) equity	6,148,476	733,649
Current Assets:
Cash and cash equivalents		1,000
Notes receivable
Restricted cash
Accounts receivable, net	533,799	537,274
Receivable from related party	101,096
Inventory, net	690,657	48,326
Prepaid and other current assets	823,560	54,060
Total Current Assets	$ 2,149,112	$ 640,660

Financial Statements (Details_2

Financial Statements (Details) - Schedule Consolidated Statements of Balance Sheet (Parentheticals) - $ / shares	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
As Previously Reported [Member]
Condensed Financial Statements, Captions [Line Items]
Preferred stock, authorized	5,000,000
Preferred stock, par value (in Dollars per share)	$ 0.0001
Preferred stock, shares issued	5,000
Preferred stock, shares outstanding	5,000
Common stock, shares authorized	250,000,000	250,000,000	100,000
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001	$ 1
Common stock, shares issued	170,711,880	128,161,013	100,000
Common stock, shares outstanding	170,711,880	128,161,013	100,000
Common stock, shares issued	12,500
As Restated [Member]
Condensed Financial Statements, Captions [Line Items]
Preferred stock, authorized	5,000,000
Preferred stock, par value (in Dollars per share)	$ 0.0001
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, shares authorized	250,000,000	250,000,000
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares issued	170,711,880	128,161,013
Common stock, shares outstanding	170,711,880	128,161,013
Common stock, shares issued	12,500
Changes [Member]
Condensed Financial Statements, Captions [Line Items]
Common stock, shares issued	12,500
Accounting for the merger transaction [Member]
Condensed Financial Statements, Captions [Line Items]
Common stock, shares issued	12,500
Functional / Other reclassification [Member]
Condensed Financial Statements, Captions [Line Items]
Common stock, shares issued	12,500
Recognition of revenue in case of deferred payment sales [Member]
Condensed Financial Statements, Captions [Line Items]
Common stock, shares issued	12,500
Recognition of right of use of certain assets and liabilities [Member]
Condensed Financial Statements, Captions [Line Items]
Common stock, shares issued	12,500
Errors / Adjustments [Member]
Condensed Financial Statements, Captions [Line Items]
Common stock, shares issued	12,500

Financial Statements (Details_3

Financial Statements (Details) - Schedule Consolidated Statements of Comprehensive Income (Loss) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
As Restated [Member]
REVENUE:
Total revenue	$ 5,879,710	$ 1,458,315
Cost of revenue	(5,166,263)	(968,721)
GROSS PROFIT	713,447	489,594
OPERATING EXPENSES:
Research & development expense	576,168	83,282
Stock compensation expense	13,425,319	1,135,468
Depreciation and amortization expense
Selling, general and administrative expense	5,164,713	3,251,794
Salaries & payroll expenses	2,215,620	1,698,283
TOTAL OPERATING EXPENSES	21,381,820	6,168,827
Loss from operations	(20,668,373)	(5,679,233)
OTHER INCOME (EXPENSE):
Interest expenses	(523,356)	(161,999)
Origination fees	120,000
Interest and other income, net	129,758	239,728
TOTAL OTHER INCOME (EXPENSE), NET	(273,598)
LOSS BEFORE INCOME TAXES	(20,941,971)	(5,601,504)
Income tax expense
NET LOSS	(20,941,971)	(5,601,504)
Foreign currency translation gain/(loss)	(344,621)	15,521
Consolidated statement of other comprehensive loss Net loss	(20,941,971)	(5,601,504)
Foreign currency translation gain/(loss)	(344,621)	15,521
OTHER COMPREHENSIVE LOSS
TOTAL COMPREHENSIVE LOSS	(21,286,592)	(5,585,983)
As Restated [Member] | System Sales [Member]
REVENUE:
Total revenue	5,692,721	1,438,969
As Restated [Member] | Instrument Sales [Member]
REVENUE:
Total revenue
As Restated [Member] | Warranty Sales [Member]
REVENUE:
Total revenue	186,989	19,346
As Restated [Member]
REVENUE:
Total revenue	5,875,314	1,436,147
Cost of revenue	(5,149,786)	(1,375,570)
GROSS PROFIT	725,528	60,577
OPERATING EXPENSES:
Research & development expense	1,058,660	987,443
Stock compensation expense	9,723,492
Depreciation and amortization expense	152,738	96,577
Selling, general and administrative expense	10,064,622	1,935,149
Salaries & payroll expenses
TOTAL OPERATING EXPENSES	20,999,512	3,019,169
Loss from operations	(20,273,984)	(2,958,592)
OTHER INCOME (EXPENSE):
Interest expenses	(894,621)	(265,522)
Origination fees
Interest and other income, net	290,313	10,232
TOTAL OTHER INCOME (EXPENSE), NET	(604,308)
LOSS BEFORE INCOME TAXES	(20,878,292)	(3,213,882)
Income tax expense
NET LOSS	(20,878,292)	(3,213,882)
Foreign currency translation gain/(loss)	(243,089)	46,794
Retirement benefit (net of tax)	(7,009)	2,583
Consolidated statement of other comprehensive loss Net loss	(20,878,292)	(3,213,882)
Foreign currency translation gain/(loss)	(243,089)	46,794
Retirement benefit (net of tax)	(7,009)	2,583
OTHER COMPREHENSIVE LOSS
TOTAL COMPREHENSIVE LOSS	(21,128,390)	(3,164,505)
As Restated [Member] | System Sales [Member]
REVENUE:
Total revenue	5,225,777	1,394,824
As Restated [Member] | Instrument Sales [Member]
REVENUE:
Total revenue	647,766	41,323
As Restated [Member] | Warranty Sales [Member]
REVENUE:
Total revenue	1,771
Changes [Member]
REVENUE:
Total revenue	(4,396)	(22,168)
Cost of revenue	16,477	(406,849)
GROSS PROFIT	12,081	(429,017)
OPERATING EXPENSES:
Research & development expense	482,492	904,161
Stock compensation expense	(3,701,827)	(1,135,468)
Depreciation and amortization expense	152,738	96,577
Selling, general and administrative expense	4,899,909	(1,316,645)
Salaries & payroll expenses	(2,215,620)	(1,698,283)
TOTAL OPERATING EXPENSES	(382,308)	(3,149,658)
Loss from operations	394,389	2,720,641
OTHER INCOME (EXPENSE):
Interest expenses	(371,265)	(103,523)
Origination fees	(120,000)
Interest and other income, net	160,555	(229,496)
TOTAL OTHER INCOME (EXPENSE), NET	(330,710)
LOSS BEFORE INCOME TAXES	63,679	2,387,622
Income tax expense
NET LOSS	63,679	2,387,622
Foreign currency translation gain/(loss)	101,532	31,273
Retirement benefit (net of tax)	(7,009)	2,583
Consolidated statement of other comprehensive loss Net loss	63,679	2,387,622
Foreign currency translation gain/(loss)	101,532	31,273
Retirement benefit (net of tax)	(7,009)	2,583
OTHER COMPREHENSIVE LOSS
TOTAL COMPREHENSIVE LOSS	158,202	2,421,478
Changes [Member] | System Sales [Member]
REVENUE:
Total revenue	(466,944)	(44,145)
Changes [Member] | Instrument Sales [Member]
REVENUE:
Total revenue	647,766	41,323
Changes [Member] | Warranty Sales [Member]
REVENUE:
Total revenue	(185,218)	(19,346)
Accounting for the merger transaction [Member]
REVENUE:
Total revenue
Cost of revenue
GROSS PROFIT
OPERATING EXPENSES:
Research & development expense		(72,959)
Stock compensation expense	(1,592,309)	(1,135,468)
Depreciation and amortization expense
Selling, general and administrative expense	(874,991)	(1,239,179)
Salaries & payroll expenses
TOTAL OPERATING EXPENSES	(2,467,300)	(2,447,606)
Loss from operations	2,467,300	2,447,606
OTHER INCOME (EXPENSE):
Interest expenses
Origination fees
Interest and other income, net	(827)	(234,594)
TOTAL OTHER INCOME (EXPENSE), NET	(827)
LOSS BEFORE INCOME TAXES	2,466,473	2,213,012
Income tax expense
NET LOSS	2,466,473	2,213,012
Consolidated statement of other comprehensive loss Net loss	2,466,473	2,213,012
OTHER COMPREHENSIVE LOSS
TOTAL COMPREHENSIVE LOSS	2,466,473	2,213,012
Accounting for the merger transaction [Member] | System Sales [Member]
REVENUE:
Total revenue
Accounting for the merger transaction [Member] | Instrument Sales [Member]
REVENUE:
Total revenue
Accounting for the merger transaction [Member] | Warranty Sales [Member]
REVENUE:
Total revenue
Functional / Other reclassification [Member]
REVENUE:
Total revenue
Cost of revenue	(258,422)	(245,073)
GROSS PROFIT	(258,422)	(245,073)
OPERATING EXPENSES:
Research & development expense	343,400	854,238
Stock compensation expense
Depreciation and amortization expense	153,507	92,287
Selling, general and administrative expense	844,497	(264,487)
Salaries & payroll expenses	(2,215,620)	(1,698,283)
TOTAL OPERATING EXPENSES	(874,216)	(1,016,245)
Loss from operations	615,794	771,172
OTHER INCOME (EXPENSE):
Interest expenses	(214,164)	(104,844)
Origination fees
Interest and other income, net	9,885
TOTAL OTHER INCOME (EXPENSE), NET	(204,279)
LOSS BEFORE INCOME TAXES	411,515	666,328
Income tax expense
NET LOSS	411,515	666,328
Consolidated statement of other comprehensive loss Net loss	411,515	666,328
OTHER COMPREHENSIVE LOSS
TOTAL COMPREHENSIVE LOSS	411,515	666,328
Functional / Other reclassification [Member] | System Sales [Member]
REVENUE:
Total revenue	(647,766)	(41,323)
Functional / Other reclassification [Member] | Instrument Sales [Member]
REVENUE:
Total revenue	647,766	41,323
Functional / Other reclassification [Member] | Warranty Sales [Member]
REVENUE:
Total revenue
Recognition of revenue in case of deferred payment sales [Member]
REVENUE:
Total revenue	(4,396)	(22,168)
Cost of revenue
GROSS PROFIT	(4,396)	(22,168)
OPERATING EXPENSES:
Research & development expense
Stock compensation expense
Depreciation and amortization expense
Selling, general and administrative expense
Salaries & payroll expenses
TOTAL OPERATING EXPENSES
Loss from operations	(4,396)	(22,168)
OTHER INCOME (EXPENSE):
Interest expenses
Origination fees
Interest and other income, net	151,497
TOTAL OTHER INCOME (EXPENSE), NET	151,497
LOSS BEFORE INCOME TAXES	147,101	(19,174)
Income tax expense
NET LOSS	147,101	(19,174)
Consolidated statement of other comprehensive loss Net loss	147,101	(19,174)
OTHER COMPREHENSIVE LOSS
TOTAL COMPREHENSIVE LOSS	147,101	(19,174)
Recognition of revenue in case of deferred payment sales [Member] | System Sales [Member]
REVENUE:
Total revenue	180,822	(2,822)
Recognition of revenue in case of deferred payment sales [Member] | Instrument Sales [Member]
REVENUE:
Total revenue
Recognition of revenue in case of deferred payment sales [Member] | Warranty Sales [Member]
REVENUE:
Total revenue	(185,218)	(19,346)
Recognition of right of use of certain assets and liabilities [Member]
REVENUE:
Total revenue
Cost of revenue	(212,639)	(89,182)
GROSS PROFIT	(212,639)	(89,182)
OPERATING EXPENSES:
Research & development expense	139,092	122,882
Stock compensation expense
Depreciation and amortization expense
Selling, general and administrative expense	214,101	181,497
Salaries & payroll expenses
TOTAL OPERATING EXPENSES	353,193	304,379
Loss from operations	(565,832)	(393,561)
OTHER INCOME (EXPENSE):
Interest expenses
Interest and other income, net		2,994
LOSS BEFORE INCOME TAXES	(565,832)	(393,561)
Income tax expense
NET LOSS	(565,832)	(393,561)
Consolidated statement of other comprehensive loss Net loss	(565,832)	(393,561)
OTHER COMPREHENSIVE LOSS
TOTAL COMPREHENSIVE LOSS	(565,832)	(393,561)
Recognition of right of use of certain assets and liabilities [Member] | System Sales [Member]
REVENUE:
Total revenue
Recognition of right of use of certain assets and liabilities [Member] | Instrument Sales [Member]
REVENUE:
Total revenue
Recognition of right of use of certain assets and liabilities [Member] | Warranty Sales [Member]
REVENUE:
Total revenue
Errors / Adjustments [Member]
REVENUE:
Total revenue
Cost of revenue	487,538	(72,594)
GROSS PROFIT	487,538	(72,594)
OPERATING EXPENSES:
Research & development expense
Stock compensation expense	(2,109,518)
Depreciation and amortization expense	(769)	4,291
Selling, general and administrative expense	4,716,302	5,524
Salaries & payroll expenses
TOTAL OPERATING EXPENSES	2,606,015	9,815
Loss from operations	(2,118,477)	(82,409)
OTHER INCOME (EXPENSE):
Interest expenses	(157,101)	1,321
Origination fees	(120,000)
Interest and other income, net		2,104
TOTAL OTHER INCOME (EXPENSE), NET	(277,101)
LOSS BEFORE INCOME TAXES	(2,395,578)	(78,984)
Income tax expense
NET LOSS	(2,395,578)	(78,984)
Foreign currency translation gain/(loss)	101,532	31,273
Retirement benefit (net of tax)	(7,009)	2,583
Consolidated statement of other comprehensive loss Net loss	(2,395,578)	(78,984)
Foreign currency translation gain/(loss)	101,532	31,273
Retirement benefit (net of tax)	(7,009)	2,583
OTHER COMPREHENSIVE LOSS
TOTAL COMPREHENSIVE LOSS	(2,301,055)	(45,128)
Errors / Adjustments [Member] | System Sales [Member]
REVENUE:
Total revenue
Errors / Adjustments [Member] | Instrument Sales [Member]
REVENUE:
Total revenue
Errors / Adjustments [Member] | Warranty Sales [Member]
REVENUE:
Total revenue

Financial Statements (Details_4

Financial Statements (Details) - Schedule of Cash Flow Statement - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
As previously reported [Member]
Schedule of Cash Flow Statement [Abstract]
Net loss	$ (20,941,971)	$ (5,601,504)
Depreciation & amortization	162,624	128,901
Operating lease expense
Interest expense (net)	138,541
Shares issue to investor and advisors	600,000
Stock compensation expense	13,430,704	865,468
Accounts receivable, net	(1,054,961)
Inventory, net	(5,471,479)
Receivables from / payable to related parties
Deferred revenue
Prepaids and other current assets
Accounts payable	282,051
Deferred tax liability	(115)
Prepaids and other non current assets	(2,674,248)
Prepaid expenses and other assets		(1,054,302)
Accounts payable and other accrued liabilities		106,093
Lease payment	288,982
Other accrued liabilities	1,787,995
Net cash used in operating activities	(13,451,877)	(5,555,344)
Notes receivables - acquisition	3,000,000	(3,000,000)
Long term receivable	(2,640,341)
Receivable from related party	104,371
Purchase of / proceeds from sale of property, plant and equipment	(2,763,385)	(220,324)
Sale of fixed Assets		484,510
Net cash used in investing activities	(2,299,355)	(2,735,814)
Repayment of promissory note		(145,000)
Proceed from issuance of common stock against warrant and options
Proceeds of Bank overdraft Facility (net)	(2,051,353)	2,583,798
Proceeds from / (Repayment of) term loan
Repayment of term loan	(120,880)
Proceeds from securities offering	808,244	1,500,431
Proceeds from 7% convertible Promissory note		4,000,000
Treasury stock		26,000
Repayment of warrants	(12,360)
Proceeds from issuance of convertible notes to principal shareholder	22,980,000
Proceeds from issuance of convertible notes to other investors		3,000,000
Repayments of loan (related party)		(1,670,834)
Proceeds from warrant exercised pending allotment	100,000
Repayments of Notes payable	(7,000,000)
Proceed from bank overdraft facility (net)
Right of use liability, non current portion	1,910,432
Net cash provided by financing activities	16,614,083	9,294,395
Net change in cash	862,849	1,003,236
Effect of exchange rate on cash	(344,621)	69,189
Cash at beginning of year¹	1,504,049	431,624
Cash at end of year¹	2,022,277	1,504,049
As Restated [Member]
Schedule of Cash Flow Statement [Abstract]
Net loss	(20,878,292)	(3,213,882)
Depreciation & amortization	152,738	96,577
Operating lease expense	35,902	30,573
Interest expense (net)	604,308	255,290
Shares issue to investor and advisors	5,063,799
Stock compensation expense	9,723,492
Accounts receivable, net	(3,071,640)	(1,044,912)
Inventory, net	(6,113,810)	(780,683)
Receivables from / payable to related parties	(613,733)	(1,202,408)
Deferred revenue	1,051,563	43,917
Prepaids and other current assets	(1,920,495)	(514,558)
Accounts payable	736,075	128,835
Deferred tax liability
Prepaids and other non current assets	(155,950)	(1,332)
Prepaid expenses and other assets
Accounts payable and other accrued liabilities
Lease payment
Other accrued liabilities	15,149	208,108
Net cash used in operating activities	(15,370,894)	(5,994,475)
Notes receivables - acquisition
Long term receivable
Purchase of / proceeds from sale of property, plant and equipment	(444,077)	240,818
Sale of fixed Assets
Net cash used in investing activities	(444,077)	240,818
Repayment of promissory note
Proceed from issuance of common stock against warrant and options	412,056
Proceeds of Bank overdraft Facility (net)		2,609,630
Proceeds from / (Repayment of) term loan		286,531
Repayment of term loan	(126,505)
Proceeds from securities offering
Proceeds from 7% convertible Promissory note
Treasury stock
Repayment of warrants
Proceeds from issuance of convertible notes to principal shareholder	16,980,000
Proceeds from issuance of convertible notes to other investors	3,000,000	3,000,000
Repayments of loan (related party)
Proceeds from warrant exercised pending allotment	50,000
Repayments of Notes payable
Proceed from bank overdraft facility (net)	2,480,735
Right of use liability, non current portion
Net cash provided by financing activities	22,796,286	5,896,161
Net change in cash	6,981,315	142,504
Effect of exchange rate on cash	(168,095)	44,412
Cash at beginning of year¹	274,625	87,709
Cash at end of year¹	7,087,845	274,625
Changes [Member]
Schedule of Cash Flow Statement [Abstract]
Net loss	63,679	2,387,622
Depreciation & amortization	(9,886)	(32,324)
Operating lease expense	35,902	30,573
Interest expense (net)	465,767	255,290
Shares issue to investor and advisors	4,463,799
Stock compensation expense	(3,707,212)	(865,468)
Accounts receivable, net	(2,016,679)	(1,044,912)
Inventory, net	(642,331)	(780,683)
Receivables from / payable to related parties	(613,733)	(1,202,408)
Deferred revenue	1,051,563	43,917
Prepaids and other current assets	(1,920,495)	(514,558)
Accounts payable	454,023	128,835
Deferred tax liability	115
Prepaids and other non current assets	2,518,298	(1,332)
Prepaid expenses and other assets		1,054,302
Accounts payable and other accrued liabilities		(106,093)
Lease payment	(288,982)
Other accrued liabilities	(1,772,846)	208,108
Net cash used in operating activities	(1,919,016)	(439,131)
Notes receivables - acquisition	(3,000,000)	3,000,000
Long term receivable	2,640,341
Receivable from related party	(104,371)
Purchase of / proceeds from sale of property, plant and equipment	2,319,308	461,142
Sale of fixed Assets		(484,510)
Net cash used in investing activities	1,855,278	2,976,633
Repayment of promissory note		145,000
Proceed from issuance of common stock against warrant and options	412,056
Proceeds of Bank overdraft Facility (net)	2,051,353	25,832
Proceeds from / (Repayment of) term loan		286,531
Repayment of term loan	(5,625)
Proceeds from securities offering	(808,244)	(1,500,431)
Proceeds from 7% convertible Promissory note		(4,000,000)
Treasury stock		(26,000)
Repayment of warrants	12,360
Proceeds from issuance of convertible notes to principal shareholder	(6,000,000)
Proceeds from issuance of convertible notes to other investors	3,000,000
Repayments of loan (related party)		1,670,834
Proceeds from warrant exercised pending allotment	(50,000)
Repayments of Notes payable	7,000,000
Proceed from bank overdraft facility (net)	2,480,735
Right of use liability, non current portion	(1,910,432)
Net cash provided by financing activities	6,182,203	(3,398,234)
Net change in cash	6,118,466	(860,733)
Effect of exchange rate on cash	176,527	(24,776)
Cash at beginning of year¹	(1,229,424)	(343,915)
Cash at end of year¹	5,065,568	(1,229,424)
Accounting for the merger transaction [Member]
Schedule of Cash Flow Statement [Abstract]
Net loss	2,466,473	2,213,012
Depreciation & amortization
Operating lease expense
Interest expense (net)
Shares issue to investor and advisors
Stock compensation expense	(1,592,309)
Accounts receivable, net
Inventory, net
Receivables from / payable to related parties
Deferred revenue
Prepaids and other current assets
Accounts payable
Deferred tax liability
Prepaids and other non current assets
Prepaid expenses and other assets
Accounts payable and other accrued liabilities
Lease payment
Other accrued liabilities	45,529
Net cash used in operating activities
Notes receivables - acquisition	(3,000,000)
Long term receivable
Receivable from related party
Purchase of / proceeds from sale of property, plant and equipment	9,116
Sale of fixed Assets
Net cash used in investing activities
Repayment of promissory note
Proceed from issuance of common stock against warrant and options
Proceeds of Bank overdraft Facility (net)
Proceeds from / (Repayment of) term loan
Repayment of term loan
Proceeds from securities offering
Proceeds from 7% convertible Promissory note
Treasury stock
Repayment of warrants
Proceeds from issuance of convertible notes to principal shareholder	(6,000,000)
Proceeds from issuance of convertible notes to other investors	3,000,000
Repayments of loan (related party)
Proceeds from warrant exercised pending allotment
Repayments of Notes payable	7,000,000
Proceed from bank overdraft facility (net)
Right of use liability, non current portion
Functional / Other reclassification [Member]
Schedule of Cash Flow Statement [Abstract]
Net loss	411,515	666,328
Depreciation & amortization
Operating lease expense
Interest expense (net)	421,217	255,290
Shares issue to investor and advisors
Stock compensation expense
Accounts receivable, net	(2,488,844)
Inventory, net
Receivables from / payable to related parties	(512,637)	(1,114,968)
Deferred revenue
Prepaids and other current assets	(2,987,486)
Accounts payable	453,376
Deferred tax liability
Prepaids and other non current assets	(684,542)
Prepaid expenses and other assets
Accounts payable and other accrued liabilities
Lease payment
Other accrued liabilities	(1,234,668)
Net cash used in operating activities
Notes receivables - acquisition
Long term receivable	2,640,341
Receivable from related party	(162,376)
Purchase of / proceeds from sale of property, plant and equipment
Sale of fixed Assets
Net cash used in investing activities
Repayment of promissory note
Proceed from issuance of common stock against warrant and options	50,000
Proceeds of Bank overdraft Facility (net)		25,832
Proceeds from / (Repayment of) term loan		303,828
Repayment of term loan	1,131
Proceeds from securities offering
Proceeds from 7% convertible Promissory note
Treasury stock
Repayment of warrants
Proceeds from issuance of convertible notes to principal shareholder
Proceeds from issuance of convertible notes to other investors
Repayments of loan (related party)
Proceeds from warrant exercised pending allotment	(50,000)
Repayments of Notes payable
Proceed from bank overdraft facility (net)
Right of use liability, non current portion
Recognition of revenue in case of deferred payment sales [Member]
Schedule of Cash Flow Statement [Abstract]
Net loss	147,101	(19,174)
Depreciation & amortization
Operating lease expense
Interest expense (net)
Shares issue to investor and advisors
Stock compensation expense
Accounts receivable, net	468,691
Inventory, net
Receivables from / payable to related parties
Deferred revenue	1,051,563
Prepaids and other current assets
Accounts payable
Deferred tax liability
Prepaids and other non current assets
Prepaid expenses and other assets
Accounts payable and other accrued liabilities
Lease payment
Other accrued liabilities	(72,899)
Net cash used in operating activities
Notes receivables - acquisition
Long term receivable
Receivable from related party
Purchase of / proceeds from sale of property, plant and equipment
Sale of fixed Assets
Net cash used in investing activities
Repayment of promissory note
Proceed from issuance of common stock against warrant and options
Proceeds of Bank overdraft Facility (net)
Proceeds from / (Repayment of) term loan
Repayment of term loan
Proceeds from securities offering
Proceeds from 7% convertible Promissory note
Treasury stock
Repayment of warrants
Proceeds from issuance of convertible notes to principal shareholder
Proceeds from issuance of convertible notes to other investors
Repayments of loan (related party)
Proceeds from warrant exercised pending allotment
Repayments of Notes payable
Proceed from bank overdraft facility (net)
Right of use liability, non current portion
Recognition of right of use of certain assets and liabilities [Member]
Schedule of Cash Flow Statement [Abstract]
Net loss	(565,832)	(393,561)
Depreciation & amortization
Operating lease expense	35,902	393,561
Interest expense (net)
Shares issue to investor and advisors
Stock compensation expense
Accounts receivable, net
Inventory, net
Receivables from / payable to related parties
Deferred revenue
Prepaids and other current assets
Accounts payable
Deferred tax liability
Prepaids and other non current assets
Prepaid expenses and other assets
Accounts payable and other accrued liabilities
Lease payment	(288,982)
Other accrued liabilities
Net cash used in operating activities
Notes receivables - acquisition
Long term receivable
Receivable from related party
Purchase of / proceeds from sale of property, plant and equipment
Sale of fixed Assets
Net cash used in investing activities
Repayment of promissory note
Proceed from issuance of common stock against warrant and options
Proceeds of Bank overdraft Facility (net)
Proceeds from / (Repayment of) term loan
Repayment of term loan
Proceeds from securities offering
Proceeds from 7% convertible Promissory note
Treasury stock
Repayment of warrants
Proceeds from issuance of convertible notes to principal shareholder
Proceeds from issuance of convertible notes to other investors
Repayments of loan (related party)
Proceeds from warrant exercised pending allotment
Repayments of Notes payable
Proceed from bank overdraft facility (net)
Right of use liability, non current portion
Errors / Adjustmets [Member]
Schedule of Cash Flow Statement [Abstract]
Net loss	(2,395,578)	(78,984)
Depreciation & amortization	(9,886)	(32,324)
Operating lease expense		(362,988)
Interest expense (net)	44,550
Shares issue to investor and advisors	4,463,799
Stock compensation expense	(2,114,903)	(865,468)
Accounts receivable, net	3,474	(1,044,912)
Inventory, net	(642,331)	(780,683)
Receivables from / payable to related parties	(101,096)	(87,440)
Deferred revenue		43,917
Prepaids and other current assets	1,066,991	(514,558)
Accounts payable	647	128,835
Deferred tax liability	115
Prepaids and other non current assets	3,202,840	(1,332)
Prepaid expenses and other assets		1,054,302
Accounts payable and other accrued liabilities		(106,093)
Lease payment
Other accrued liabilities	145,289	208,108
Net cash used in operating activities
Notes receivables - acquisition		3,000,000
Long term receivable
Receivable from related party	58,005
Purchase of / proceeds from sale of property, plant and equipment	2,310,192	461,142
Sale of fixed Assets		(484,510)
Net cash used in investing activities
Repayment of promissory note		145,000
Proceed from issuance of common stock against warrant and options	362,056
Proceeds of Bank overdraft Facility (net)	2,051,353
Proceeds from / (Repayment of) term loan		(17,297)
Repayment of term loan	(6,756)
Proceeds from securities offering	(808,244)	(1,500,431)
Proceeds from 7% convertible Promissory note		(4,000,000)
Treasury stock		26,000
Repayment of warrants	12,360
Proceeds from issuance of convertible notes to principal shareholder
Repayments of loan (related party)		$ 1,670,834
Proceeds from warrant exercised pending allotment
Repayments of Notes payable
Proceed from bank overdraft facility (net)	2,480,735
Right of use liability, non current portion	$ (1,910,432)

Financial Statements (Details_5

Financial Statements (Details) - Schedule of Restated Consolidated Stockholder’s Equity	12 Months Ended
	Dec. 31, 2021 USD ($)
Common Stock [Member] | As previously reported [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Common stock, 100,000 shares authorized, $1 par value, 100,000 shares issued and outstanding as of December 31, 2021	$ 100,000
Common Stock [Member] | As Restated [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Common stock, 100,000 shares authorized, $1 par value, 100,000 shares issued and outstanding as of December 31, 2021	100,000
Common Stock [Member] | Accounting for the merger transaction [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Common stock, 100,000 shares authorized, $1 par value, 100,000 shares issued and outstanding as of December 31, 2021
Common Stock [Member] | Functional / Other reclassification [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Common stock, 100,000 shares authorized, $1 par value, 100,000 shares issued and outstanding as of December 31, 2021
Common Stock [Member] | Recognition of revenue in case of deferred payment sales [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Common stock, 100,000 shares authorized, $1 par value, 100,000 shares issued and outstanding as of December 31, 2021
Common Stock [Member] | Recognition of right of use of certain assets and liabilities [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Common stock, 100,000 shares authorized, $1 par value, 100,000 shares issued and outstanding as of December 31, 2021
Common Stock [Member] | Errors / Adjustments [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Common stock, 100,000 shares authorized, $1 par value, 100,000 shares issued and outstanding as of December 31, 2021
Noncontrolling Interest [Member] | As previously reported [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Non-controlling interest
Noncontrolling Interest [Member] | As Restated [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Non-controlling interest	(352)
Noncontrolling Interest [Member] | Accounting for the merger transaction [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Non-controlling interest
Noncontrolling Interest [Member] | Functional / Other reclassification [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Non-controlling interest
Noncontrolling Interest [Member] | Recognition of revenue in case of deferred payment sales [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Non-controlling interest
Noncontrolling Interest [Member] | Recognition of right of use of certain assets and liabilities [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Non-controlling interest
Noncontrolling Interest [Member] | Errors / Adjustments [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Non-controlling interest	352
Noncontrolling Interest [Member] | Changes [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Non-controlling interest	352
Translation Adjustment [Member] | As previously reported [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Translation adjustment	(3,390)
Translation Adjustment [Member] | As Restated [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Translation adjustment	5,222
Translation Adjustment [Member] | Accounting for the merger transaction [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Translation adjustment
Translation Adjustment [Member] | Recognition of revenue in case of deferred payment sales [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Translation adjustment
Translation Adjustment [Member] | Recognition of right of use of certain assets and liabilities [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Translation adjustment
Translation Adjustment [Member] | Errors / Adjustments [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Translation adjustment	(8,612)
Translation Adjustment [Member] | Changes [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Translation adjustment	(8,612)
Short Provision for Income Tax [Member] | As previously reported [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Short provision for income tax	(779)
Short Provision for Income Tax [Member] | As Restated [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Short provision for income tax
Short Provision for Income Tax [Member] | Accounting for the merger transaction [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Short provision for income tax
Short Provision for Income Tax [Member] | Functional / Other reclassification [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Short provision for income tax	(779)
Short Provision for Income Tax [Member] | Recognition of revenue in case of deferred payment sales [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Short provision for income tax
Short Provision for Income Tax [Member] | Recognition of right of use of certain assets and liabilities [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Short provision for income tax
Short Provision for Income Tax [Member] | Errors / Adjustments [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Short provision for income tax
Short Provision for Income Tax [Member] | Changes [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Short provision for income tax	(779)
Retained Earnings [Member] | As previously reported [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Retained earnings	(357,205)
Retained Earnings [Member] | As Restated [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Retained earnings	(419,176)
Retained Earnings [Member] | Accounting for the merger transaction [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Retained earnings
Retained Earnings [Member] | Recognition of right of use of certain assets and liabilities [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Retained earnings	29,023
Retained Earnings [Member] | Errors / Adjustments [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Retained earnings	32,948
Retained Earnings [Member] | Changes [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Retained earnings	61,971
Capital Reserve [Member] | As previously reported [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Capital reserve	899,917
Capital Reserve [Member] | As Restated [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Capital reserve	899,917
Capital Reserve [Member] | Accounting for the merger transaction [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Capital reserve
Capital Reserve [Member] | Functional / Other reclassification [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Capital reserve
Capital Reserve [Member] | Recognition of revenue in case of deferred payment sales [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Capital reserve
Capital Reserve [Member] | Recognition of right of use of certain assets and liabilities [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Capital reserve
Capital Reserve [Member] | Errors / Adjustments [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Capital reserve
Capital Reserve [Member] | Changes [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Capital reserve
Parent [Member] | As previously reported [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Total stockholders’ (deficit) equity	638,544
Parent [Member] | As Restated [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Total stockholders’ (deficit) equity	585,611
Parent [Member] | Accounting for the merger transaction [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Total stockholders’ (deficit) equity
Parent [Member] | Functional / Other reclassification [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Total stockholders’ (deficit) equity	(779)
Parent [Member] | Recognition of revenue in case of deferred payment sales [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Total stockholders’ (deficit) equity
Parent [Member] | Recognition of right of use of certain assets and liabilities [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Total stockholders’ (deficit) equity	29,023
Parent [Member] | Errors / Adjustments [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Total stockholders’ (deficit) equity	24,688
Parent [Member] | Changes [Member]
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Total stockholders’ (deficit) equity	$ 52,932

Financial Statements (Details_6

Financial Statements (Details) - Schedule of Restated Consolidated Stockholder’s Equity (Parentheticals) - As previously reported [Member] - $ / shares	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Restated Consolidated Statements of Balance Sheet [Line Items]
Common stock, shares authorized	250,000,000	250,000,000	100,000
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001	$ 1
Common stock, shares issued	170,711,880	128,161,013	100,000
Common stock, shares outstanding	170,711,880	128,161,013	100,000

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Summary of Significant Accounting Policies [Line Items]
Allowance for doubtful accounts (in Dollars)
Inventory (in Dollars)	$ 7,017,913	$ 904,103
Percentage of long-lived assets	100%	100%
USD [Member]
Summary of Significant Accounting Policies [Line Items]
Translation average rate	83.19	82.73
INR [Member]
Summary of Significant Accounting Policies [Line Items]
Translation average rate	82.96	78.51
Minimum [Member]
Summary of Significant Accounting Policies [Line Items]
Remaining instalment term	3 years
Term of additional extended warranty	1 year
Maximum [Member]
Summary of Significant Accounting Policies [Line Items]
Remaining instalment term	5 years
Term of additional extended warranty	5 years

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of Property Plant and Equipment	Dec. 31, 2023
Computer & peripherals [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 years
Furniture [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years
Office equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years
R & D equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years
Server & networking [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 years
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years
Minimum [Member] | Leasehold improvement [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	4 years
Minimum [Member] | Plant and machinery [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	4 years
Maximum [Member] | Leasehold improvement [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	9 years
Maximum [Member] | Plant and machinery [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	8 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Earnings Per Share - USD ($)		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Schedule of Basic and Diluted Earnings Per Share [Abstract]
Net Loss		$ (20,878,292)	$ (3,213,882)
Basic weighted average common shares outstanding	[1]	144,866,674	128,157,040
Dilutive effect of stock-based awards		$ 7,203,151
Diluted weighted average common shares outstanding		152,069,825	128,157,040
Basic		$ (0.14)	$ (0.03)
Diluted		$ (0.14)	$ (0.03)
[1] Prior period information has been adjusted to reflect the 1-for-10 reverse stock split of the Company’s common stock effected in April 2023. Refer to Consolidated Statements of changes in equity to the consolidated financial statements for further details.

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Property and Equipment [Abstract]
Depreciation and amortization expenses	$ 152,738	$ 96,577

Property and Equipment (Detai_2

Property and Equipment (Details) - Schedule of Property and Equipment - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property and Equipment [Line Items]
Accumulated depreciation	$ (331,841)	$ (200,812)
Total	706,405	417,014
Computere & Pheripherals [Member]
Property and Equipment [Line Items]
Property and Equipment, Gross	180,009	80,532
Furniture [Member]
Property and Equipment [Line Items]
Property and Equipment, Gross	175,707	89,044
Leasehold Improvement [Member]
Property and Equipment [Line Items]
Property and Equipment, Gross	154,651
Office equipment [Member]
Property and Equipment [Line Items]
Property and Equipment, Gross	103,371	68,059
Plant and Machinery [Member]
Property and Equipment [Line Items]
Property and Equipment, Gross	128,498	49,331
R & D equipment [Member]
Property and Equipment [Line Items]
Property and Equipment, Gross	90,434	120,480
Server & Networking [Member]
Property and Equipment [Line Items]
Property and Equipment, Gross	21,999	8,761
Vehicles [Member]
Property and Equipment [Line Items]
Property and Equipment, Gross	183,577	153,619
Machine CWIP [Member]
Property and Equipment [Line Items]
Property and Equipment, Gross		$ 48,000

Reverse Recapitalization (Detai

Reverse Recapitalization (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Reverse Recapitalization [Line Items]
Issuance of shares (in Shares)	12,500
Percentage of issued and outstanding shares	5%
Percentage of ownership	50%
Reverse stock split	one-for-ten
Common stock, shares authorized (in Shares)	250,000,000	250,000,000
Percentage of compensation expenses		4%
Additional paid-in capital (in Dollars)	$ 43,457,937	$ (12,812)
Dr. Frederic Moll [Member]
Reverse Recapitalization [Line Items]
Contributed capital (in Dollars)		$ 3,000,000
AVRA [Member]
Reverse Recapitalization [Line Items]
Additional paid-in capital (in Dollars)	$ 5,000,000
SSII [Member]
Reverse Recapitalization [Line Items]
Percentage of voting shares	51%
SS Innovations International, Inc. [Member]
Reverse Recapitalization [Line Items]
Issuance of shares (in Shares)	6,545,531
Percentage of issued and outstanding shares	5%
Reverse stock split	one-for-ten
Common stock, shares authorized (in Shares)	250,000,000
SS Innovations International, Inc. [Member] | Merger Agreement [Member]
Reverse Recapitalization [Line Items]
Issuance of shares (in Shares)	135,808,884
Percentage of issued and outstanding shares	95%
Andrew Economos [Member]
Reverse Recapitalization [Line Items]
Percentage of issued and outstanding shares		2.86%
Contributed capital (in Dollars)		$ 3,000,000
Dr. Moll [Member]
Reverse Recapitalization [Line Items]
Percentage of issued and outstanding shares		7%
Series A Non-Convertible Preferred Stock [Member]
Reverse Recapitalization [Line Items]
Common stock received (in Shares)	5,000

Accounts Receivable, Net (Detai

Accounts Receivable, Net (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Accounts Receivable, Net [Abstract]
Receivables, non-current	$ 2,365,013	$ 886,263

Accounts Receivable, Net (Det_2

Accounts Receivable, Net (Details) - Schedule of Accounts Receivable - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Accounts Receivable [Abstract]
Accounts receivable, net (current)	$ 1,901,244	$ 156,857
Accounts receivable, net (non-current)	2,365,013	886,263
Total Accounts receivable, net	$ 4,266,257	$ 1,043,120

Accounts Receivable, Net (Det_3

Accounts Receivable, Net (Details) - Schedule of Details of Customers - Customer Concentration Risk [Member]	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Customer A [Member] | Revenue [Member]
Schedule of Trade Receivables [Line Items]
Customer concentration risk percentage	7%
Customer A [Member] | Accounts Receivable [Member]
Schedule of Trade Receivables [Line Items]
Customer concentration risk percentage	12%
Customer B [Member] | Revenue [Member]
Schedule of Trade Receivables [Line Items]
Customer concentration risk percentage	2%	37%
Customer B [Member] | Accounts Receivable [Member]
Schedule of Trade Receivables [Line Items]
Customer concentration risk percentage	13%	52%
Customer C [Member] | Revenue [Member]
Schedule of Trade Receivables [Line Items]
Customer concentration risk percentage	18%
Customer C [Member] | Accounts Receivable [Member]
Schedule of Trade Receivables [Line Items]
Customer concentration risk percentage
Customer D [Member] | Revenue [Member]
Schedule of Trade Receivables [Line Items]
Customer concentration risk percentage		26%
Customer D [Member] | Accounts Receivable [Member]
Schedule of Trade Receivables [Line Items]
Customer concentration risk percentage		43%
Customer E [Member] | Revenue [Member]
Schedule of Trade Receivables [Line Items]
Customer concentration risk percentage		37%
Customer E [Member] | Accounts Receivable [Member]
Schedule of Trade Receivables [Line Items]
Customer concentration risk percentage		5%

Cash, Cash Equivalents and Re_3

Cash, Cash Equivalents and Restricted Cash (Details) - Schedule of Cash, Cash Equivalents and Restricted Cash - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Cash, Cash Equivalents and Restricted Cash [Line Items]
Cash and cash equivalents	$ 2,022,276	$ 217,177
Fixed Deposit	299,540	7,796
Restricted cash (Current)	5,029,650	57,448
Fixed Deposit	225,488	77,048
Restricted Cash (Non- current)	35,919
Total Cash, cash equivalents and restricted cash	7,087,845	274,625	$ 87,709
Lien Against Overdraft Facility [Member]
Schedule of Cash, Cash Equivalents and Restricted Cash [Line Items]
Fixed Deposit	4,962,515	42,942
Lien Against Letter of Credit [Member]
Schedule of Cash, Cash Equivalents and Restricted Cash [Line Items]
Fixed Deposit	24,041
Lien Against Bank Guarantee [Member]
Schedule of Cash, Cash Equivalents and Restricted Cash [Line Items]
Fixed Deposit	43,094
Restricted cash (Current)	43,094	57,448
Fixed Deposit	19,233
Lien against Credit card facility [Member]
Schedule of Cash, Cash Equivalents and Restricted Cash [Line Items]
Fixed Deposit		14,506
Fixed Deposit	$ 16,686

Prepaid, Current and Non- Cur_3

Prepaid, Current and Non- Current Assets (Details) - Schedule of Prepaid, Current and Non-Current Assets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Prepaid Expense and Other Assets, Noncurrent [Abstract]
Receivables from statutory authorities	$ 1,904,859	$ 706,817
Prepaid expense - stock compensation current	1,066,991
Security deposit	299,540	7,796
Other Prepaid- current assets	618,627	416,198
Prepaid and Other Current Assets	3,890,017	1,130,811
Prepaid expense - stock compensation non current	4,090,131
Security deposits	225,488	77,048
Other Prepaid- non current Asset	6,825	6,864
Prepaid and Other Non Current Assets	4,322,444	83,912
Total Prepaid, Current and Non Current Assets	$ 8,212,461	$ 1,214,723

Accounts Payable and Accrued _3

Accounts Payable and Accrued Expenses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Accounts Payable and Accrued Expenses [Abstract]
Accounts payable	$ 901,552	$ 165,477
Other accrued liabilities	144,001
Provision for expense	78,017
Advance from customers	$ 49,160

Accounts Payable and Accrued _4

Accounts Payable and Accrued Expenses (Details) - Schedule of Accounts Payable and Accrued Current and Non-Current Expenses - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Accounts Payable and Accrued Current and Non-Current Expenses [Abstract]
Accounts Payable	$ 901,552	$ 165,477
Payable to statutory authorities	35,149	14,515
Salary payable	310,789	136,501
Other accrued liabilities	144,001	347,081
Other accrued liabilities	489,939	498,097
Provision for Gratuity Long term	33,933	10,626
Other accrued liabilities- Non Current	33,933	10,626
Total accounts payable, accrued current and non-current expenses	$ 1,425,424	$ 674,200

Notes Payable (Details)

Notes Payable (Details) - USD ($)			12 Months Ended
	Apr. 15, 2023	Apr. 14, 2023	Dec. 31, 2023	Dec. 31, 2022
Notes Payable [Line Items]
Working capital	$ 20,000,000
Outstanding line of credit			$ 16,980,000
Common stock issued			17,072	$ 12,817
Converted stock			23,117,903
Sushruta Pvt Ltd [Member]
Notes Payable [Line Items]
Outstanding line of credit			$ 16,980,000
Converted shares issued (in Shares)			22,945,946
Andrew Economos and Dr. Frederic Moll [Member]
Notes Payable [Line Items]
Convertible redeemable note			$ 3,000,000
Andrew Economos [Member]
Notes Payable [Line Items]
Converted stock		$ 3,089,178
Principal amount		$ 3,000,000
Principal interest		$89,178
Convertible common shares (in Shares)		3,879,938
Dr. Frederic Moll [Member]
Notes Payable [Line Items]
Converted stock		$ 3,049,364
Principal amount		$ 3,000,000
Principal interest		$49,364
Convertible common shares (in Shares)		3,767,933
Convertible Promissory Note [Member]
Notes Payable [Line Items]
Maturity date	Dec. 31, 2023
Working capital	$ 20,000,000
Conversion price per share (in Dollars per share)	$ 0.74
Convertible Promissory Note [Member] | Sushruta Pvt Ltd [Member]
Notes Payable [Line Items]
Conversion price per share (in Dollars per share)			$ 0.74
Converted shares issued (in Shares)			22,945,945
Line of Credit Note [Member]
Notes Payable [Line Items]
Outstanding line of credit			$ 16,980,000
Common Stock [Member]
Notes Payable [Line Items]
Converted shares issued (in Shares)			30,593,816
Common stock issued			$ 100,000,000

Bank Overdraft Facility (Detail

Bank Overdraft Facility (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Bank overdrafts	$ 6,018,926	$ 3,123,046
Fixed deposits	$ 4,962,515
Percentage of interest rate	9.20%
Bank Overdraft (OD1) [Member]
Short-Term Debt [Line Items]
Bank overdrafts	$ 4,756,389

Bank Overdraft Facility (Deta_2

Bank Overdraft Facility (Details) - Schedule of Bank Overdraft Facility - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Bank Overdraft Facility [Line Items]
Bank Overdraft	$ 6,018,926	$ 3,123,046
HDFC Bank Limited Overdraft (with lien against fixed deposits) (OD1) [Member]
Schedule of Bank Overdraft Facility [Line Items]
Bank Overdraft	4,756,389	2,762,962
HDFC Bank Limited Overdraft (with personal guarantee of Dr. Sudhir Srivastava) (OD2) [Member]
Schedule of Bank Overdraft Facility [Line Items]
Bank Overdraft	$ 1,262,537	$ 360,084

Borrowings (Details)

Borrowings (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2021
Indraprastha Cancer Society And Research Centre [Member]
Borrowings [Line Items]
Letter of credit	$ 452,818
Letter of Credit [Member]
Borrowings [Line Items]
Debt term	666 days	24 months
Interest rate		7.80%

Borrowings (Details) - Schedule

Borrowings (Details) - Schedule of Loan Structure - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Loan Structure [Abstract]
Current maturities of long-term debt	$ 510,189	$ 120,880
Long-term borrowings, less current portion		469,017
Total Borrowings	$ 510,189	$ 589,897

Deferred Revenue (Details)

Deferred Revenue (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Deferred Revenue [Abstract]
Interest income	$ 151,497	$ 2,994

Deferred Revenue (Details) - Sc

Deferred Revenue (Details) - Schedule of Corresponding Impact on Accounts Receivable - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Corresponding Impact on Accounts Receivable [Abstract]
Deferred revenue— beginning of period	$ 43,917
Additions	1,053,329	$ 43,917
Net changes in liability for pre-existing contracts	1,097,246
Revenue recognized	1,766
Deferred revenue— end of period	$ 1,095,480	$ 43,917

Deferred Revenue (Details) - _2

Deferred Revenue (Details) - Schedule of Deferred Revenue Expected to be Recognized - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Deferred revenue expected to be recognized in:
Deferred revenue expected to be recognized	$ 1,095,480	$ 43,917
One year or less [Member]
Deferred revenue expected to be recognized in:
Deferred revenue expected to be recognized	156,330	1,776
More than One year [Member]
Deferred revenue expected to be recognized in:
Deferred revenue expected to be recognized	$ 939,150	$ 42,141

Deferred Revenue (Details) - _3

Deferred Revenue (Details) - Schedule of Disaggregates Our Revenue - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Disaggregates Revenue [Line Items]
Total revenue	$ 5,875,314	$ 1,436,147
System Sales [Member]
Schedule of Disaggregates Revenue [Line Items]
Total revenue	5,225,777	1,394,824
Instruments Sale [Member]
Schedule of Disaggregates Revenue [Line Items]
Total revenue	647,766	41,323
Warranty Sales [Member]
Schedule of Disaggregates Revenue [Line Items]
Total revenue	$ 1,771

Deferred Revenue (Details) - _4

Deferred Revenue (Details) - Schedule of Revenues by Geographic Region - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Revenues by Geographic Region [Line Items]
Revenues	$ 5,875,314	$ 1,436,147
India [Member]
Schedule of Revenues by Geographic Region [Line Items]
Revenues	5,362,814	1,436,147
UAE [Member]
Schedule of Revenues by Geographic Region [Line Items]
Revenues	$ 512,500

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($)			12 Months Ended
	Nov. 27, 2023	Apr. 14, 2023	Dec. 31, 2023	Dec. 31, 2022
Stockholders' Equity [Line Items]
Common stock, shares authorized			250,000,000	250,000,000
Common stock, par value (in Dollars per share)			$ 0.0001	$ 0.0001
Common stock vote			one
Preferred shares issued			5,000
Preferred stock, par value (in Dollars per share)			$ 0.0001	$ 0.0001
Number of share issued			12,500
Line of credit outstanding amount (in Dollars)			$ 20,000,000
Total proceeds (in Dollars)			$ 412,056
Exercise price per share (in Dollars per share)			$ 4
Stock to be issued (in Dollars)			$ 50,000
Fair value of services (in Dollars)			$ 10,630,531
Grant of shares			845,390
Common Stock [Member]
Stockholders' Equity [Line Items]
Common stock, shares authorized			250,000,000
Common stock, par value (in Dollars per share)			$ 0.0001
Common stock vote			one
Number of share issued		135,808,884
Additional shares of common stock issued				5,000
Conversion of shares			30,593,816
Total proceeds (in Dollars)			$ 50,000
Stock to be issued (in Dollars)			$ 12,500
Exercised options			50,000
Shares issued during services			4,562,451
Fair value of services (in Dollars)			$ 456
Common Stock [Member] | Warrant [Member]
Stockholders' Equity [Line Items]
Conversion of shares			90,514
Issued price per share (in Dollars per share)			$ 4
Total proceeds received (in Dollars)			$ 362,056
Dr. Frederic Moll [Member]
Stockholders' Equity [Line Items]
Provided interim financing (in Dollars)			$ 3,000,000
Dr. Frederic Moll [Member] | Common Stock [Member]
Stockholders' Equity [Line Items]
Additional shares of common stock issued			3,818,028
Sushruta Pvt Ltd [Member]
Stockholders' Equity [Line Items]
Conversion of shares			22,945,946
Sushruta Pvt Ltd [Member] | Line of Credit [Member]
Stockholders' Equity [Line Items]
Line of credit outstanding amount (in Dollars)			$ 16,980,000
Farhan Taghizadeh [Member]
Stockholders' Equity [Line Items]
Common stock, par value (in Dollars per share)			$ 1
Exercised options			50,000
Henry Gewanter [Member]
Stockholders' Equity [Line Items]
Shares issued during services			3,000
Fair value of services (in Dollars)			$ 24,450
PCG Advisory [Member]
Stockholders' Equity [Line Items]
Shares issued during services			50,000
Fair value of services (in Dollars)			$ 100,000
Firm [Member]
Stockholders' Equity [Line Items]
Shares issued during services			75,000
Fair value of services (in Dollars)			$ 500,000
Somashekhar S P [Member]
Stockholders' Equity [Line Items]
Shares issued during services			116,348
Fair value of services (in Dollars)			$ 1,045,968
Dr. Sudhir Kumar Rawal [Member]
Stockholders' Equity [Line Items]
Shares issued during services			477,084
Fair value of services (in Dollars)			$ 4,288,985
Dr. Van Praet Frank [Member]
Stockholders' Equity [Line Items]
Shares issued during services			13,816
Fair value of services (in Dollars)			$ 124,207
Dr. Amitabh Singh [Member]
Stockholders' Equity [Line Items]
Shares issued during services			1,860
Fair value of services (in Dollars)			$ 16,721
Dr. Ashish Khanna [Member]
Stockholders' Equity [Line Items]
Shares issued during services			1,480
Fair value of services (in Dollars)			$ 13,305
Dr. Vivek Bindal [Member]
Stockholders' Equity [Line Items]
Shares issued during services			5,835
Fair value of services (in Dollars)			$ 52,456
Line of Credit Note [Member] | Sushruta Pvt Ltd [Member]
Stockholders' Equity [Line Items]
Conversion of shares			22,945,946
Conversion price per share (in Dollars per share)			$ 0.74
Chief Financial Officer [Member] | 2016 Incentive Stock Plan [Member]
Stockholders' Equity [Line Items]
Shares issued during services	169,118
Grant shares percent	20%
Grant of shares	845,592
Vesting percentage	80%
Employees [Member] | 2016 Incentive Stock Plan [Member]
Stockholders' Equity [Line Items]
Shares issued during services	549,437
Grant shares percent	20%
Grant of shares	2,747,187
Vesting percentage	80%
Series A Preferred Shares [Member]
Stockholders' Equity [Line Items]
Preferred shares issued		5,000

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)					1 Months Ended				12 Months Ended
	Oct. 31, 2024	Jul. 31, 2024	Apr. 30, 2024	Apr. 15, 2023	Oct. 31, 2024	Aug. 31, 2024	Jul. 31, 2024	Apr. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Related Party Transactions [Line Items]
Maturity date				Dec. 31, 2023
Working capital				$ 20,000,000
Common stock, conversion price (in Dollars per share)				$ 0.74					$ 0.74
Outstanding amount									$ 16,980,000
Sushruta Pvt Ltd [Member]
Related Party Transactions [Line Items]
Common stock, conversion price (in Dollars per share)									$ 0.74
Outstanding amount									$ 16,980,000
Converted shares issued (in Shares)									22,945,946
Related Party [Member]
Related Party Transactions [Line Items]
Receivable from related party									$ 1,567,559	$ 1,628,839
Payable to related party									$ 675,013
Forecast [Member]
Related Party Transactions [Line Items]
Working capital	$ 250,000		$ 1,000,000		$ 250,000			$ 1,000,000
Convertible promissory notes		$ 500,000	$ 2,000,000			$ 125,000	$ 500,000	$ 2,000,000
Percentage of convertible promissory notes	7%	7%	7%		7%		7%	7%
Subsidiary’s working capital	$ 1,093,881				$ 1,093,881

Related Party Transactions (D_2

Related Party Transactions (Details) - Schedule of Amounts Due from Related Parties - Related Party [Member] - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Receivable from Related party	$ 1,567,559	$ 1,628,839
Total	1,567,559	1,628,839
Payable to Related party		(675,013)
Total		$ (675,013)

Leases (Details) - Schedule of

Leases (Details) - Schedule of Operating Lease Assets and Liabilities - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Assets
ROU operating lease assets	$ 2,657,554	$ 1,498,109
Liabilities
Current portion of operating lease	396,784	181,900
Non Current portion of operating lease	2,351,113	1,371,097
Total lease liabilities	$ 2,747,897	$ 1,552,997

Leases (Details) - Schedule o_2

Leases (Details) - Schedule of Operating Leases	Dec. 31, 2023	Dec. 31, 2022
Ilabs Info Technology 3rd Floor [Member]
Schedule of Operating Leases [Line Items]
Weighted average remaining lease term (years)	6 years 2 months 8 days	7 years 2 months 8 days
Weighted average discount rate	12%	12%
Village Chhatarpur-1257-1258-Farm [Member]
Schedule of Operating Leases [Line Items]
Weighted average remaining lease term (years)		1 year 11 months 19 days
Weighted average discount rate		10%
Ilabs Info Technology Ground Floor [Member]
Schedule of Operating Leases [Line Items]
Weighted average remaining lease term (years)	8 years 5 months 1 day
Weighted average discount rate	12%
Village Chhatarpur-1849-1852-Farm [Member]
Schedule of Operating Leases [Line Items]
Weighted average remaining lease term (years)	1 year 6 months 29 days
Weighted average discount rate	10%

Leases (Details) - Schedule o_3

Leases (Details) - Schedule of Cash Flow and Other Information - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash payments for amounts included in the measurement of lease liabilities:
Operating cash outflows for operating leases	$ 524,766	$ 362,988

Leases (Details) - Schedule o_4

Leases (Details) - Schedule of Maturities of Lease Liabilities - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Maturities of Lease Liabilities [Abstract]
Year One	$ 694,377	$ 352,486
Year Two	617,910	376,245
Year Three	499,437	294,834
Year Four	507,568	294,834
Year Five	516,106	294,834
Thereafter Year Five	1,172,810	638,807
Total Lease Payment	4,008,207	2,252,040
Less: Imputed Interest	1,260,310	699,043
Present value of lease liabilities	$ 2,747,897	$ 1,552,997

Income Tax (Details)

Income Tax (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax [Line Items]
Income tax expense
Valuation allowance	$ 5,145,040	$ 768,324

Income Tax (Details) - Schedule

Income Tax (Details) - Schedule of Components of Income/ (Loss) Before Taxes - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Components of Income/ (Loss) Before Taxes [Abstract]
Domestic
Foreign	(20,878,292)	(3,213,882)
Total	$ (20,878,292)	$ (3,213,882)

Income Tax (Details) - Schedu_2

Income Tax (Details) - Schedule of Effective Income Tax Rate Differs to Income/ (Loss) Before Income Taxes - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Effective Income Tax Rate Differs to Income/ (Loss) Before Income Taxes [Abstract]
Accounting profit / (loss) before income tax	$ (20,878,292)	$ (3,213,882)
Income tax expense (benefit) at federal statutory rate	(4,384,441)	(674,915)
Foreign tax rate differential	(1,078,990)	(166,093)
Non-deductible expenses	(23,494)	(23,626)
Excess tax expense/(benefit) on depreciation	18,621	14,271
Excess tax expense/(benefit) on Security deposit	10,826	305
Impact of unrecognized deferred tax asset on the loss of the year	5,457,478	850,058
Income tax expense/(benefit)

Income Tax (Details) - Schedu_3

Income Tax (Details) - Schedule of Effective Income Tax Rate Differs to Income/ (Loss) Before Income Taxes (Parentheticals)	12 Months Ended
	Dec. 31, 2023
Schedule of Effective Income Tax Rate Differs to Income/ (Loss) Before Income Taxes [Abstract]
Federal statutory rate	21%

Income Tax (Details) - Schedu_4

Income Tax (Details) - Schedule of Components of Deferred Tax Balances - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Net operating loss carry forwards	$ 763,591	$ 93,772
Net operating loss	4,360,270	669,819
Lease payments	18,976	11,527
Others	23,754	1,533
Total	5,166,591	776,651
Valuation allowance	(5,145,040)	(768,324)
Deferred tax assets	21,551	8,327
Deferred tax liabilities:
Depreciation and amortization	16,763	929
Others	4,788	7,398
Deferred tax liabilities	21,551	8,327
Net deferred tax assets/Liability

Employee Benefit Plan (Details)

Employee Benefit Plan (Details)	12 Months Ended
	Dec. 31, 2023
Employee Benefit Plan [Abstract]
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Interest Cost, Statement of Income or Comprehensive Income [Extensible Enumeration]	Retirement benefit (net of tax)

Employee Benefit Plan (Detail_2

Employee Benefit Plan (Details) - Schedule of Benefit Obligation has been Measured - USD ($)		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Schedule of Benefit Obligation has been Measured [Abstract]
Projected benefit obligation as of January 1		$ 10,655	$ 8,118
Service cost		15,707	5,719
Interest cost		759	408
Benefits paid
Actuarial gain	[1]	7,009	(2,583)
Effect of exchange rate changes		(125)	(1,007)
Projected benefit obligation as of December 31		34,005	10,655
Unfunded status as of December 31		34,005	10,655
Unfunded amount recognized in the consolidated balance sheets
Non-current liability (included under other non-current liabilities)		33,933	10,626
Current liability (included under accrued employee costs)		72	29
Total accrued liability		34,005	10,655
Accumulated benefit obligation as of December 31		$ 15,508	$ 4,390
[1] During the years ended December 31, 2023, and , actuarial gain was driven by changes in actuarial assumptions, offset by experience adjustments on present value of benefit obligations.

Employee Benefit Plan (Detail_3

Employee Benefit Plan (Details) - Schedule of Components of Net Periodic Benefit Costs - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Components of Net Periodic Benefit Costs [Abstract]
Service cost	$ 15,707	$ 5,719
Interest cost	759	408
Expected return on plan assets
Amortization of actuarial (gain)/loss, gross of tax
Net gratuity cost	$ 16,465	$ 6,127

Employee Benefit Plan (Detail_4

Employee Benefit Plan (Details) - Schedule of Components of Retirement Benefits Included in AOCI, Excluding Tax Effects - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Components of Retirement Benefits Included in AOCI, Excluding Tax Effects [Abstract]
Net actuarial gain/(loss)	$ (7,009)	$ 2,583
Net prior service cost
Amount recognized in AOCI, excluding tax effects	$ (7,009)	$ 2,583

Employee Benefit Plan (Detail_5

Employee Benefit Plan (Details) - Schedule of Weighted Average Actuarial Assumptions used to Determine Benefit Obligations	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Weighted Average Actuarial Assumptions used to Determine Benefit Obligations [Abstract]
Discount rate	7.08%	7.14%
Rate of increase in compensation levels	15%	15%
Expected long-term rate of return on plan assets per annum

Employee Benefit Plan (Detail_6

Employee Benefit Plan (Details) - Schedule of Expected Benefit Payments	Dec. 31, 2023 USD ($)
Schedule of Expected Benefit Payments [Abstract]
2024	$ 6,181
2025	6,277
2026	6,087
2027	4,561
2028 – 2032	$ 28,519

Employee Benefit Plan (Detail_7

Employee Benefit Plan (Details) - Schedule of Mortality Ages	Dec. 31, 2023
Up to 30 Years [Member] | Withdrawal Rate 1 [Member]
Schedule of Mortality Ages [Line Items]
Withdrawal Rate, Percentage	30%
Up to 30 Years [Member] | Withdrawal Rate 2 [Member]
Schedule of Mortality Ages [Line Items]
Withdrawal Rate, Percentage	30%
Up to 30 Years [Member] | Withdrawal Rate 3 [Member]
Schedule of Mortality Ages [Line Items]
Withdrawal Rate, Percentage	30%
From 31 to 44 years [Member] | Withdrawal Rate 1 [Member]
Schedule of Mortality Ages [Line Items]
Withdrawal Rate, Percentage	30%
From 31 to 44 years [Member] | Withdrawal Rate 2 [Member]
Schedule of Mortality Ages [Line Items]
Withdrawal Rate, Percentage	30%
From 31 to 44 years [Member] | Withdrawal Rate 3 [Member]
Schedule of Mortality Ages [Line Items]
Withdrawal Rate, Percentage	30%
Above 44 years [Member] | Withdrawal Rate 1 [Member]
Schedule of Mortality Ages [Line Items]
Withdrawal Rate, Percentage	30%
Above 44 years [Member] | Withdrawal Rate 2 [Member]
Schedule of Mortality Ages [Line Items]
Withdrawal Rate, Percentage	30%
Above 44 years [Member] | Withdrawal Rate 3 [Member]
Schedule of Mortality Ages [Line Items]
Withdrawal Rate, Percentage	30%

Fair Value Measurement _ Fina_3

Fair Value Measurement – Financial Instruments (Details) - Schedule of Carrying Value and Fair Value of Level III Financial Assets and Liabilities - USD ($)		Dec. 31, 2023	Dec. 31, 2022
Carrying Value [Member]
Financial Assets
Account receivables net	[1]	$ 2,365,013	$ 886,263
Other non-current financial assets	[2]	171,146	63,266
Total		2,536,159	949,529
Financial Liabilities
Borrowings	[3]		469,017
Lease liabilities	[4]	2,351,113	1,371,097
Other non-current financial liabilities	[5]	33,933	10,626
Total		2,385,046	1,850,740
Fair value [Member]
Financial Assets
Account receivables net	[1]	2,365,013	886,263
Other non-current financial assets	[2]	171,146	63,266
Total		2,536,159	949,529
Financial Liabilities
Borrowings	[3]		469,017
Lease liabilities	[4]	2,351,113	1,371,097
Other non-current financial liabilities	[5]	33,933	10,626
Total		$ 2,385,046	$ 1,850,740
[1] Account receivable net of allowance represent the long-term debtors of the company in relation to the sales made during the year. The Company has presented the receivable balances account after reducing the significant financing component included using the discount rate of 10%. Other non-current assets include security deposits and long-term fixed deposits with banks. Company has calculated the fair value of security deposit at present value of future receipt using discount rate of 10% and fair value of long-term fixed deposit with banks are carried at cost which is approximate to the fair value. Long term borrowing includes a loan from the Axis bank in prior year period only. The Company has carried the loan balance at cost which is approximate to the fair value. The Company has long term lease liabilities in relation to office properties which is carried at cost using the discount rate (Refer Note 15 Lease). Other non-current financial liabilities include provision for gratuity which is carried at a cost which is approximate to its fair value (Refer Note 19 Employee benefit plans).

Stock Compensation Expenses (De

Stock Compensation Expenses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Stock Compensation Expenses [Line Items]
Fair value of the stock options vested	$ 3,057,917
Total exercised common stock	50,000
Share compensation expense	$ 9,723,492
Stock Options to Employees [Member]
Stock Compensation Expenses [Line Items]
Granted share of common stock, par value (in Dollars per share)	$ 0.0001
Exercise of option per share (in Dollars per share)	$ 5
Percentage of shares vest	20%
Options expired period	5 years
Recognized over a weighted-average period	3 years
Restricted Stock Award to Employees [Member]
Stock Compensation Expenses [Line Items]
Percentage of shares vest	20%
Grants restricted share, per value (in Dollars per share)	$ 0.0001
Stock Option [Member]
Stock Compensation Expenses [Line Items]
Fair value of the stock options vested	$ 3,152,066
Share compensation expense	$ 3,152,066
Restricted Stock Units (RSUs) [Member]
Stock Compensation Expenses [Line Items]
Grants restricted share, per value (in Dollars per share)
Exercised shares (in Shares)	718,556
Total exercised common stock	$ 5,575,994
Fair value of RSUs vested	6,095,401
Share compensation expense	6,095,401
Total unrecognized compensation expense	21,784,566
Advisory Share [Member]
Stock Compensation Expenses [Line Items]
Fair value of the stock options vested	5,633,147
Share compensation expense	476,025
Unvested stock option [Member]
Stock Compensation Expenses [Line Items]
Total unrecognized compensation expense	$ 11,265,277

Stock Compensation Expenses (_2

Stock Compensation Expenses (Details) - Schedule of Stock Options Activity - Stock Options [Member]	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Shares Options, balance | shares
Weighted average grant date fair value per share, balance | $ / shares
Number of Shares Options, Granted | shares	4,227,960
Weighted average grant date fair value per share, Granted | $ / shares	$ 3.41
Number of Shares Options, Vested | shares	924,359
Weighted average grant date fair value per share, Vested | $ / shares	$ 3.41
Number of Shares Options, Forfeited | shares
Weighted average grant date fair value per share, Forfeited | $ / shares
Number of Shares Options, balance | shares	3,303,601
Weighted average grant date fair value per share, balance | $ / shares	$ 3.41

Stock Compensation Expenses (_3

Stock Compensation Expenses (Details) - Schedule of Restricted Stock Awards Activity - Restricted Stock Units (RSUs) [Member]	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Stock Compensation Expenses (Details) - Schedule of Restricted Stock Awards Activity [Line Items]
Number of Shares RSAs, Unvested balance, beginning | shares
Weighted average grant date fair value per share, Unvested balance, beginning | $ / shares
Number of Shares RSAs, Granted | shares	3,592,779
Weighted average grant date fair value per share Granted | $ / shares	$ 7.76
Number of Shares RSAs, Vested | shares	785,490
Weighted average grant date fair value per share Vested | $ / shares	$ 7.76
Number of Shares RSAs, Forfeited | shares
Weighted average grant date fair value per share Forfeited | $ / shares
Number of Shares RSAs, Unvested balance, ending | shares	2,807,289
Weighted average grant date fair value per share, Unvested balance, ending | $ / shares	$ 7.76

Stock Compensation Expenses (_4

Stock Compensation Expenses (Details) - Schedule of Common Stock Issued to Consultants as Advisory Shares	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total shares granted	845,390
Option vested	752,256
Unvested Option at year end	93,134
1-Jun-23 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value on grant date (in Dollars per share) | $ / shares	$ 8.15
Total shares granted	12,000
Option vested	7,000
Unvested Option at year end	5,000
31-Oct-23 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value on grant date (in Dollars per share) | $ / shares	$ 8.99
Total shares granted	116,348
Option vested	116,348
Unvested Option at year end
31-Oct-23 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value on grant date (in Dollars per share) | $ / shares	$ 8.99
Total shares granted	477,084
Option vested	477,084
Unvested Option at year end
31-Oct-23 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value on grant date (in Dollars per share) | $ / shares	$ 8.99
Total shares granted	69,082
Option vested	16,119
Unvested Option at year end	52,963
31-Oct-23 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value on grant date (in Dollars per share) | $ / shares	$ 8.99
Total shares granted	9,300
Option vested	2,170
Unvested Option at year end	7,130
31-Oct-23 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value on grant date (in Dollars per share) | $ / shares	$ 8.99
Total shares granted	7,400
Option vested	1,727
Unvested Option at year end	5,673
31-Oct-23 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value on grant date (in Dollars per share) | $ / shares	$ 8.99
Total shares granted	29,176
Option vested	6,808
Unvested Option at year end	22,368
29-Sep-23 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value on grant date (in Dollars per share) | $ / shares	$ 2
Total shares granted	50,000
Option vested	50,000
Unvested Option at year end
28-Jun-23 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value on grant date (in Dollars per share) | $ / shares	$ 6.67
Total shares granted	75,000
Option vested	75,000
Unvested Option at year end

Stock Compensation Expenses (_5

Stock Compensation Expenses (Details) - Schedule of Share Compensation Expense	12 Months Ended
	Dec. 31, 2023 USD ($)
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock compensation expenses	$ 9,723,492
Stock option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock compensation expenses	3,152,066
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock compensation expenses	6,095,401
Advisory Share [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock compensation expenses	$ 476,025

Stock Compensation Expenses (_6

Stock Compensation Expenses (Details) - Schedule of Weighted Average Estimated Fair Values of Stock Options	12 Months Ended
	Dec. 31, 2023 $ / shares
Stock Options [Member]
Schedule of Weighted Average Estimated Fair Values of Stock Options and the Rights [Line Items]
Fair value on grant date	$ 3.41
Risk free interest rate	4.40%
Expected volatility	18.50%
Exercise prices	$ 5
Share price on the grant date	$ 7.76
Expected term of vesting	4 years
Minimum [Member] | Restricted stock options [Member]
Schedule of Weighted Average Estimated Fair Values of Stock Options and the Rights [Line Items]
Fair value on grant date	$ 7.76
Risk free interest rate	4.40%
Expected volatility	18.50%
Exercise prices	$ 0.0001
Share price on the grant date	$ 7.76
Expected term of vesting	4 years

Commitments (Details)

Commitments (Details)		1 Months Ended
	Jun. 01, 2023 USD ($) m²	Mar. 31, 2021 USD ($)
Commitments [Abstract]
Lease payments | $	$ 12,033	$ 16,528
Lease expires date		March 2030
Additional space | m²	21,600
Expire date	May 31, 2032

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)					1 Months Ended
	Oct. 31, 2024	Jul. 31, 2024	Apr. 30, 2024	Feb. 13, 2024	Oct. 31, 2024	Aug. 31, 2024	Jul. 31, 2024	Apr. 30, 2024	Feb. 14, 2024	Dec. 31, 2023
Subsequent Events [Line Items]
Price per share (in Dollars per share)										$ 4
Subsequent Event [Member]
Subsequent Events [Line Items]
Granted stock options (in Shares)				3,350,221
Exercised price per share (in Dollars per share)				$ 5
Options vested term				5 years
Convertible promissory notes									$ 2,450,000
Percentage of convertible promissory notes									7%
Affiliates amount									$ 1,000,000
Other investors									$ 450,000
Price per share (in Dollars per share)									$ 4.45
Forecast [Member]
Subsequent Events [Line Items]
Convertible promissory notes		$ 500,000	$ 2,000,000			$ 125,000	$ 500,000	$ 2,000,000
Percentage of convertible promissory notes	7%	7%	7%		7%		7%	7%
Certain working capital					$ 250,000			$ 1,000,000
Subsidiary’s working capital	$ 1,093,881				$ 1,093,881