SS Innovations International (SSII) 10-Q/A 14 Jan 25 2023 Q3 Quarterly report (amended) Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2023	Jan. 14, 2025
Document Information Line Items
Entity Registrant Name	SS INNOVATIONS INTERNATIONAL, INC.
Document Type	10-Q/A
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		170,873,415
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 “2023 Form 10-K”). Contemporaneously with the re-audit, 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 filed audited consolidated financial statements included in the 2023 Form 10-K and in the interim unaudited condensed consolidated financial statements for the quarters ended September 30, 2023 and June 30, 2023, included in the Company’s Quarterly Reports on Form 10-Q for those quarters (the “Subject Forms 10-Q”). As a result, the Company determined that in order to reflect the foregoing, the Company’s consolidated financial statements included in the 2023 Form 10-K and the Subject Forms 10-Q 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 discovered material errors, concluded that the Company’s audited consolidated financial statements as of and for the years ended December 31, 2023 and December 31, 2022 and interim unaudited condensed consolidated financial statements for the quarters ended September 30, 2023 and June 30, 2023, 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 SEC.This Form 10-Q/A Amendment No. 1 to Form 10-Q (this “Amendment” or this “Report”) restates the Company’s previously issued interim unaudited condensed consolidated financial statements and related footnote disclosures as of and for the quarter ended September 30, 2023, included in the Subject Form 10-Q for that quarter. For detailed information, see “Note 1. Restatement of Previously Issued Consolidated Financial Statements for Correction of Errors” to the interim unaudited condensed consolidated financial statements included in Part 1, Item 1 of this Amendment.In connection with the restatement, management re-evaluated the effectiveness of SSi’s disclosure controls and procedures and internal control over financial reporting as of September 30, 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 September 30, 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 4. Controls and Procedures” in this Amendment.As a result of the above, this Amendment amends the following Items of our Form 10-Q for the Quarter ended September 30, 2023: “Item 1. Financial Statements”, “Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations” and “Item 4. Controls and Procedures” in Part I and “Item 1. Legal Proceedings” in Part II.
Entity Central Index Key	0001676163
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Sep. 30, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	333-216054
Entity Incorporation, State or Country Code	FL
Entity Tax Identification Number	47-3478854
Entity Address, Address Line One	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
No Trading Symbol Flag	true
Entity Interactive Data Current	Yes

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Current Assets:
Cash and cash equivalents	$ 6,596,223	$ 217,177
Restricted cash	5,010,593	57,448
Accounts receivable, net	1,982,807	156,857
Inventory, net	5,099,849	904,103
Prepaids and other current assets	2,298,603	1,130,811
Total Current Assets	22,716,328	4,095,235
Non- Current Assets:
Property, plant, and equipment, net	637,391	417,014
Right of use asset	2,758,518	1,498,109
Accounts receivable, net	1,780,876	886,263
Restricted cash	35,908
Prepaids and other non current assets	226,136	83,912
Total Non-Current Assets	5,438,829	2,885,298
Total Assets	28,155,157	6,980,533
Current Liabilities
Bank overdraft facility	6,116,940	3,123,046
Notes payable		3,000,000
Current maturities of long-term debt	499,118	120,880
Current portion of operating lease liabilities	375,280	181,900
Accounts payable	720,054	165,477
Deferred revenue	92,729	1,776
Other accrued liabilities	696,580	498,097
Total Current Liabilities	8,500,701	7,766,189
Operating lease liabilities, less current portion	2,459,296	1,371,097
Deferred revenue	796,235	42,141
Other accrued liabilities	30,673	10,626
Long-term borrowings, less current portion		469,017
Total Non-Current Liabilities	3,286,204	1,892,881
Total Liabilities	11,786,905	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 September 30, 2023 and December 31, 2022 respectively	1
Common stock, 250,000,000 shares authorized, $0.0001 par value,169,168,389 shares and 128,161,013 shares issued and outstanding as of September 30, 2023, and December 31, 2022 respectively	16,918	12,817
Non-controlling interest
Accumulated other comprehensive income (loss)	(143,677)	54,599
Additional paid in capital	27,964,193	(12,812)
Capital reserve	899,917	899,917
Accumulated deficit	(12,369,100)	(3,633,058)
Total stockholders’ (deficit) equity	16,368,252	(2,678,537)
Total liabilities and stockholders’ (deficit) equity	28,155,157	6,980,533
Related Party
Current Assets:
Receivable from related party	1,728,253	1,628,839
Current Liabilities
Payable to related party		$ 675,013

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) - $ / shares	Sep. 30, 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	169,168,389	128,161,013
Common stock, shares outstanding	169,168,389	128,161,013

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss - USD ($)		3 Months Ended		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
REVENUES
Total revenue		$ 2,187,006	$ 529,351	$ 4,448,939	$ 529,351
Cost of revenue		(1,888,158)	(288,773)	(3,304,447)	(288,773)
GROSS (LOSS) PROFIT		298,848	240,578	1,144,492	240,578
OPERATING EXPENSES:
Research & development expense		291,909	156,489	780,462	956,406
Stock compensation expense		24,450		32,600
Depreciation and amortization expense		38,644	24,712	105,701	71,745
Selling, general and administrative expense		1,795,945	484,780	8,339,593	1,293,997
TOTAL OPERATING EXPENSES		2,150,948	665,981	9,258,356	2,322,148
Loss from operations		(1,852,100)	(425,403)	(8,113,864)	(2,081,570)
OTHER INCOME (EXPENSE):
Interest expenses		(134,663)	(62,687)	(756,538)	(109,547)
Interest and other income, net		88,225	1,704	134,360	5,443
TOTAL OTHER (EXPENSE) INCOME		(46,438)	(60,983)	(622,178)	(104,104)
LOSS BEFORE INCOME TAXES		(1,898,538)	(486,386)	(8,736,042)	(2,185,674)
Income tax expense
NET LOSS FROM OPERATIONS		$ (1,898,538)	$ (486,386)	$ (8,736,042)	$ (2,185,674)
Net loss per share - basic (in Dollars per share)		$ (0.01)	$ 0	$ (0.06)	$ (0.02)
Net loss per share - diluted (in Dollars per share)		$ (0.01)	$ 0	$ (0.06)	$ (0.02)
Weighted average- Basic Shares (in Shares)	[1]	147,706,418	128,256,013	139,893,866	128,256,013
Weighted average- Diluted Shares (in Shares)		147,843,418	128,256,013	140,030,866	128,256,013
System Sales
REVENUES
Total revenue		$ 2,133,295	$ 500,636	$ 3,913,492	$ 500,636
Instruments Sale
REVENUES
Total revenue		$ 53,711	$ 28,715	$ 535,447	$ 28,715
[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 condensed statements of changes in equity to the condensed consolidated financial statements for further details.

Consolidated Statements of Othe

Consolidated Statements of Other Comprehensive Loss - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Statement of Comprehensive Income [Abstract]
NET LOSS	$ (1,898,538)	$ (486,386)	$ (8,736,042)	$ (2,185,674)
OTHER COMPREHENSIVE INCOME (LOSS)
Foreign currency translation (loss)	(134,776)	(24,070)	(204,289)	(53,697)
Retirement benefit (net of tax)	467	(162)	6,013	(2,131)
COMPREHENSIVE LOSS	$ (2,032,847)	$ (510,618)	$ (8,934,318)	$ (2,241,502)

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Equity (Unaudited) - USD ($)	Preferred Stock	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Capital Reserve	Accumulated other Comprehensive income (loss)	Non Controlling Interest	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
Common stock issued
Retroactive application of recapitalization		$ 12,816	(12,816)
Retroactive application of recapitalization (in Shares)		128,156,013
Net loss				(947,263)		(15,396)		(962,659)
Balance at Mar. 31, 2022		$ 12,826	87,174	(1,366,439)	899,917	(10,174)	(352)	(377,048)
Balance (in Shares) at Mar. 31, 2022		128,256,013
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
Net loss								(2,241,502)
Balance at Sep. 30, 2022		$ 12,826	87,174	(2,604,850)	899,917	(50,606)	(352)	(1,655,891)
Balance (in Shares) at Sep. 30, 2022		128,256,013
Balance at Mar. 31, 2022		$ 12,826	87,174	(1,366,439)	899,917	(10,174)	(352)	(377,048)
Balance (in Shares) at Mar. 31, 2022		128,256,013
Common stock issued
Net loss				(752,025)		(16,200)		(768,225)
Balance at Jun. 30, 2022		$ 12,826	87,174	(2,118,464)	899,917	(26,374)	(352)	(1,145,273)
Balance (in Shares) at Jun. 30, 2022		128,256,013
Common stock issued
Net loss				(486,386)		(24,232)		(510,618)
Balance at Sep. 30, 2022		$ 12,826	87,174	(2,604,850)	899,917	(50,606)	(352)	(1,655,891)
Balance (in Shares) at Sep. 30, 2022		128,256,013
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
Common stock issued
Net loss				(1,313,016)		(44,322)		(1,357,338)
Balance at Mar. 31, 2023		$ 12,817	(12,812)	(4,946,074)	899,917	10,277		(4,035,875)
Balance (in Shares) at Mar. 31, 2023		128,161,013
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
Stock issued for services (in Shares)								22,945,946
Net loss								$ (8,934,318)
Balance at Sep. 30, 2023	$ 1	$ 16,918	27,964,193	(12,369,100)	899,917	(143,677)		16,368,252
Balance (in Shares) at Sep. 30, 2023	5,000	169,168,389
Balance at Mar. 31, 2023		$ 12,817	(12,812)	(4,946,074)	899,917	10,277		(4,035,875)
Balance (in Shares) at Mar. 31, 2023		128,161,013
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		$ 765	6,137,773					6,138,538
Conversion of Notes Payable to equity (in Shares)		7,647,871
Stock issued for services		$ 382	4,463,417					4,463,799
Stock issued for services (in Shares)		3,818,028
Stock compensation expense			8,150					8,150
Stock to be issued for services			85,616					85,616
Net loss				(5,524,488)		(19,645)		(5,544,133)
Balance at Jun. 30, 2023	$ 1	$ 14,618	10,681,490	(10,470,562)	899,917	(9,368)		1,116,096
Balance (in Shares) at Jun. 30, 2023	5,000	146,172,443
Conversion of Notes Payable to equity		$ 2,295	16,977,705					16,980,000
Conversion of Notes Payable to equity (in Shares)		22,945,946
Common stock issued against exercise of options		$ 5	49,995					50,000
Common stock issued against exercise of options (in Shares)		50,000
Stock compensation expense			24,450					24,450
Stock to be issued for services			230,553					230,553
Net loss				(1,898,538)		(134,309)		(2,032,847)
Balance at Sep. 30, 2023	$ 1	$ 16,918	$ 27,964,193	$ (12,369,100)	$ 899,917	$ (143,677)		$ 16,368,252
Balance (in Shares) at Sep. 30, 2023	5,000	169,168,389

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash flows from operating activities:
Net loss	$ (8,736,042)	$ (2,185,674)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	105,701	71,745
Operating lease liability	21,170	20,085
Interest expense (net)	622,178	104,104
Share issue to investor and advisors	4,463,799
Stock compensation expense	32,600
Changes in operating assets and liabilities:
Accounts receivable, net	(2,627,457)	(645,282)
Inventory, net	(4,195,746)	(414,289)
Receivables from / payable to related parties	(774,427)	(54,366)
Deffered revenue	845,047
Prepaids and other current assets	(1,350,845)	(583,145)
Accounts payable	554,577	75,026
Prepaids and other non current assets	(146,996)	(1,989)
Other accrued liabilities	218,530	457,914
Net cash used in operating activities	(10,967,911)	(3,155,871)
Cash flows from investing activities:
Purchase of / proceeds from sale of property, plant and equipment	(326,078)	378,348
Net cash used in investing activities	(326,078)	378,348
Cash flows from financing activities:
Proceeds from issuance of common stock against warrant and options	50,000
Proceeds from issuance of convertible notes to other investors	3,000,000	1,100,000
Proceeds from issuance of convertible notes to principal shareholder	16,980,000
Proceeds from bank overdraft facility (net)	2,705,568	1,283,088
Proceeds from / (Repayment) of term loan	(89,845)	440,878
Net cash provided by financing activities	22,645,723	2,823,966
Net change in cash	11,351,734	46,443
Effect of exchange rate on cash	16,365	(58,847)
Cash at beginning of year	274,625	87,709
Cash at end of year	11,642,724	75,305
Supplemental disclosure of cash flow information:
Conversion of convertible notes into common stock	$ 23,118,538

Financial Statements

Financial Statements	9 Months Ended
	Sep. 30, 2023
Financial Statements [Abstract]
FINANCIAL STATEMENTS	NOTE 1 – FINANCIAL STATEMENTS Organization SS Innovations International, Inc. (the “ Company SSII 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 change in control SS Innovations International, Inc. 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. Prior to October 18, 2022, Cardio Ventures Pvt Ltd., Bahamas (Cardio Bahamas), was in existence and served as the ultimate holding company. On October 18, 2022, Cardio Ventures Inc. acquired controlling interest in Otto Pvt Ltd. from Cardio Bahamas, making Cardio Ventures Inc. the ultimate holding company. Basis of Presentation Unaudited Interim Condensed Consolidated Financial Statements The interim condensed consolidated balance sheet as of September 30, 2023 and the interim condensed consolidated statements of operations, comprehensive loss, cash flows, and stockholders’ equity (deficit) for the three and nine months ended September 30, 2023 and 2022 are unaudited. The unaudited interim condensed consolidated financial statements have been prepared on the same basis as the annual consolidated financial statements and reflect, in the opinion of management, all adjustments of a normal and recurring nature that are necessary for the fair statement of our financial position as of September 30, 2023 and our results of operations and cash flows for the three and nine months ended September 30, 2023 and 2022. The financial data and other financial information disclosed in these notes to the interim condensed consolidated financial statements related to the three and nine-month periods are also unaudited. The interim condensed consolidated results of operations for the nine months ended September 30, 2023, are not necessarily indicative of the results to be expected for the year ending December 31, 2023 or for any future annual or interim period. The interim condensed consolidated balance sheet as of December 31, 2022 included herein was derived from the audited consolidated financial statements as of that date. These interim condensed consolidated financial statements should be read in conjunction with our audited consolidated financial statements included in the Annual Report on Form 10-K/A as filed by us with the U.S. Securities and Exchange Commission (the “SEC”) on December 6, 2024. The interim condensed consolidated financial statements and accompanying notes were prepared in accordance with accounting principles generally accepted in the United States (“ GAAP 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 condensed 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 condensed consolidated balance sheet as at September 30, 2023 as well as the condensed consolidated statement of operations and comprehensive loss and the condensed consolidated statement of cash flows for the three and nine months ended September 30, 2023 and September 30, 2022 respectively, as previously reported in its Form 10-Q, 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 September 2023 Summary of restatements made in condensed consolidated balance sheet as at September 30, 2023 is as follows: Particulars As Previously As Changes Accounting for Functional / Recognition of Recognition of Errors / ASSETS Current Assets: Cash and cash equivalents 6,596,224 6,596,223 (1 ) - - - - (1 ) Restricted cash - 5,010,593 5,010,593 - 5,009,477 - - 1,116 Accounts receivable, net 1,512,055 1,982,807 470,752 - 402,497 (471,513 ) - 539,768 Receivable from related party - 1,728,253 1,728,253 - 1,862,833 - - (134,580 ) Inventory, net 4,171,178 5,099,849 928,671 - - - - 928,671 Prepaids and other current assets 7,048,574 2,298,603 (4,749,971 ) (2,978 ) (4,676,948 ) - - (70,045 ) Total Current Assets 19,328,031 22,716,328 3,388,297 (2,978 ) 2,597,859 (471,513 ) - 1,264,929 Non-Current Assets: Property, plant, and equipment, net 661,582 637,391 (24,191 ) (4,562 ) - - - (19,629 ) Right of use asset - 2,758,518 2,758,518 - - - 2,758,518 - Accounts receivable, net 2,209,050 1,780,876 (428,174 ) - (428,174 ) - - - Restricted cash - 35,908 35,908 - 39,716 - - (3,808 ) Receivable from related party 1,860,333 - (1,860,333 ) - (1,860,333 ) - - - Prepaids and other non current assets - 226,136 226,136 - 227,358 - - (1,222 ) Total Non Current Assets 4,730,965 5,438,829 707,864 (4,562 ) (2,021,433 ) - 2,758,518 (24,659 ) Total Assets 24,058,996 28,155,157 4,096,161 (7,540 ) 576,426 (471,513 ) 2,758,518 1,240,270 LIABILITIES AND STOCKHOLDERS’ EQUITY Current Liabilities: Bank overdraft facility 6,118,214 6,116,940 (1,274 ) - - - - (1,274 ) Notes payable - - - - - - - - Current maturities of long-term debt - 499,118 499,118 - - - - 499,118 Current portion of operating lease liabilities - 375,280 375,280 - - - 375,280 - Accounts payable 175,808 720,054 544,246 - 469,157 - - 75,089 Payable to related party - - - - - - - - Deferred tax liability 6,603 - (6,603 ) - - - - (6,603 ) Deferred revenue - 92,729 92,729 - 92,729 - - Other accrued liabilities 1,995,716 696,580 (1,299,136 ) 60,385 (1,355,382 ) - (4,139 ) Total Current Liabilities 8,296,341 8,500,701 204,360 - 529,542 (1,262,653 ) 375,280 562,191 Operating lease liabilities, less current portion - 2,459,296 2,459,296 - - - 2,459,296 - Deferred revenue - 796,235 796,235 - 796,235 - - - Other accrued liabilities - 30,673 30,673 - - - - 30,673 Long term liabilities - - - - - - - - Total Non Current Liabilities - 3,286,204 3,286,204 - 796,235 - 2,459,296 30,673 Total Liabilities 8,296,341 11,786,905 3,490,564 - 1,325,777 (1,262,653 ) 2,834,576 592,864 Stockholders’ (deficit) equity: Preferred stock, $0.0001 par value per share; authorized 5,000,000 shares of Series A Non-Convertible Preferred Stock, 5,000 shares and nil - 1 1 - - - - 1 Common stock, 250,000,000 shares authorized, $0.0001 par value,169,118,385 shares and 128,161,013 shares issued and outstanding as of September 30, 2023, and December 31, 2022 respectively 16,911 16,918 7 - - - - 7 Accumulated other comprehensive income (loss) (262,646 ) (143,677 ) 118,969 - 270,145 - - (151,176 ) Common Stock to be Issued - - - - - - - - Additional paid in capital 36,194,435 27,964,193 (8,230,242 ) (13,042,805 ) - - - 4,812,563 Capital reserve 899,917 899,917 - - - - - - Accumulated deficit (21,085,962 ) (12,369,100 ) 8,716,862 13,035,265 (1,019,496 ) 791,140 (76,058 ) (4,013,989 ) Total Stockholders’ (deficit) equity 15,762,655 16,368,252 605,597 (7,540 ) (749,351 ) 791,140 (76,058 ) 647,406 Total Liabilities and stockholders’ (deficit) equity 24,058,996 28,155,157 4,096,161 (7,540 ) 576,426 (471,513 ) 2,758,518 1,240,270 Condensed consolidated statement of operations and comprehensive loss for the nine months ended September 30, 2023. Particulars As Previously Reported As Changes Accounting for Functional / Other reclassification² Recognition of revenue in case of deferred payment sales³ Recognition of right of use of certain assets and liabilities³ Errors / Adjustments⁴ REVENUE: System sales 4,404,447 3,913,492 (490,955 ) - (535,447 ) 595,059 - (550,567 ) Warranty sales 112,011 - (112,011 ) - - (112,011 ) - - Instrument sale - 535,447 535,447 - 535,447 - - - Total revenue 4,516,458 4,448,939 (67,519 ) - - 483,048 - (550,567 ) Cost of revenue (3,621,275 ) (3,304,447 ) 316,828 - (548,393 ) - - 865,221 GROSS PROFIT 895,183 1,144,492 249,309 - (548,393 ) 483,048 - 314,654 OPERATING EXPENSES: Research & development expense - 780,462 780,462 - 780,437 - - 25 Salaries & payroll expenses 2,293,888 - (2,293,888 ) - (2,293,888 ) - - - Stock compensation expense - 32,600 32,600 - - - - 32,600 Depreciation and amortization expense - 105,701 105,701 - 98,060 - - 7,641 Selling, general and administrative expense 3,238,430 8,339,593 5,101,163 (227,135 ) 358,516 - 46,235 4,923,547 TOTAL OPERATING EXPENSES 5,532,318 9,258,356 3,726,038 (227,135 ) (1,056,875 ) - 46,235 4,963,813 Loss from operations (4,637,135 ) (8,113,864 ) (3,476,729 ) 227,135 508,482 483,048 (46,235 ) (4,649,159 ) OTHER INCOME (EXPENSE): Interest expenses - (756,538 ) (756,538 ) - (756,493 ) - - (45 ) Interest and other income, net (185,269 ) 134,360 319,629 (488 ) 186,645 93,106 - 40,366 TOTAL OTHER INCOME (EXPENSE), NET (185,269 ) (622,178 ) (436,909 ) (488 ) (569,848 ) 93,106 - 40,321 LOSS BEFORE INCOME TAXES (4,822,404 ) (8,736,042 ) (3,913,638 ) 226,647 (61,366 ) 576,154 (46,235 ) (4,608,838 ) Income tax expense - - - - - - - - NET LOSS (4,822,404 ) (8,736,042 ) (3,913,638 ) 226,647 (61,366 ) 576,154 (46,235 ) (4,608,838 ) Net loss attributable to non-controlling interests (4,822,404 ) (8,736,042 ) (3,913,638 ) 226,647 (61,366 ) 576,154 (46,235 ) (4,608,838 ) Condensed consolidated statement of operations and comprehensive loss for the three months ended September 30, 2023. Particulars As Previously Reported As Changes Accounting for Functional / Other reclassification² Recognition of revenue in case of deferred payment sales³ Recognition of right of use of certain assets and liabilities³ Errors / Adjustments⁴ REVENUE: System sales 1,375,913 2,133,295 757,382 - (53,711 ) 698,181 - 112,912 Warranty sales 53,859 - (53,859 ) - - (53,859 ) - - Instrument sale - 53,711 53,711 - 53,711 - - - Total revenue 1,429,772 2,187,006 757,234 - - 644,322 - 112,912 Cost of revenue (1,269,928 ) (1,888,158 ) (618,230 ) - (1,523,662 ) - - 905,432 GROSS PROFIT 159,844 298,848 139,004 - (1,523,662 ) 644,322 - 1,018,344 OPERATING EXPENSES: Research & development expense - 291,909 291,909 - 291,909 - - - Salaries & payroll expenses 857,243 - (857,243 ) - (857,243 ) - - - Stock compensation expense - 24,450 24,450 - - - - 24,450 Depreciation and amortization expense - 38,644 38,644 - 36,306 - - 2,338 Selling, general and administrative expense 1,275,062 1,795,945 520,883 2,279 670,070 - 71,151 (222,617 ) TOTAL OPERATING EXPENSES 2,132,305 2,150,948 18,643 2,279 141,042 - 71,151 (195,829 ) Loss from operations (1,972,461 ) (1,852,100 ) 120,361 (2,279 ) (1,664,704 ) 644,322 (71,151 ) 1,214,173 OTHER INCOME (EXPENSE): Interest expenses - (134,663 ) (134,663 ) - (134,663 ) - - - Interest and other income, net (11,478 ) 88,225 99,703 (113,227 ) 124,705 51,969 - 36,256 TOTAL OTHER INCOME (EXPENSE), NET (11,478 ) (46,438 ) (34,960 ) (113,227 ) (9,958 ) 51,969 - 36,256 LOSS BEFORE INCOME TAXES (1,983,939 ) (1,898,538 ) 85,401 (115,506 ) (1,674,662 ) 696,291 (71,151 ) 1,250,429 Income tax expense - - - - - - - - NET LOSS (1,983,939 ) (1,898,538 ) 85,401 (115,506 ) (1,674,662 ) 696,291 (71,151 ) 1,250,429 Net loss attributable to non-controlling interests (1,983,939 ) (1,898,538 ) 85,401 (115,506 ) (1,674,662 ) 696,291 (71,151 ) 1,250,429 Condensed consolidated statement of cashflows for the nine months ended September 30, 2023. Particular As Previously As Restated Changes Accounting for the merger transaction¹ Functional / Other reclassification² Recognition of revenue in case of deferred payment sales³ Recognition of right of use of certain assets and liabilities³ Errors / Adjustments⁴ Cash flows from operating activities: Net loss (4,822,404 ) (8,736,042 ) (3,913,638 ) 226,647 (61,366 ) 576,154 (46,235 ) (4,608,838 ) Adjustments to reconcile net loss to net cash used in operating activities: Depreciation and amortization 227,219 105,701 (121,518 ) - - - - (121,518 ) Translation diff (262,646 ) - 262,646 - - - - 262,646 Operating lease liability - 21,170 21,170 - - - 21,170 - Interest expense (net) 25,315 622,178 596,863 488 569,848 (93,106 ) - 119,633 Share issue to investor and advisors - 4,463,799 4,463,799 - - - - 4,463,799 Stock compensation expense 1,597,693 32,600 (1,565,093 ) - - - - (1,565,093 ) Changes in operating assets and liabilities: Accounts receivable, net - (2,627,457 ) (2,627,457 ) - (25,677 ) (385,046 ) - (2,216,734 ) Inventory, net - (4,195,746 ) (4,195,746 ) - - - - (4,195,746 ) Receivables from / payable to related parties - (774,427 ) (774,427 ) - (441,019 ) - - (333,408 ) Deferred revenue - 845,047 845,047 - - 845,047 - - Prepaids and other current assets - (1,350,845 ) (1,350,845 ) 5,700 (5,159,683 ) - - 3,803,138 Accounts payable 2,126,898 554,577 (1,572,321 ) - (922,533 ) - - (649,788 ) Prepaids and other non current assets - (146,996 ) (146,996 ) - - - - (146,996 ) Prepaid expenses and other assets (12,723,129 ) - 12,723,129 - - - - 12,723,129 Other accrued liabilities - 218,530 218,530 5,700 878,765 626,386 - (1,292,321 ) Net cash used in operating activities (13,831,052 ) (10,967,911 ) 2,863,141 - - - - - Cash flows from investing activities: Accounts receivable, net (4,069,383 ) - 4,069,383 - - - - 4,069,383 Purchase of / proceeds from sale of property, plant and equipment (877,403 ) (326,078 ) 551,325 6,837 2,233 - - 542,255 Net cash used in investing activities (4,946,786 ) (326,078 ) 4,620,708 Cash flows from financing activities: Proceeds from issuance of common stock against warrant and options - 50,000 50,000 - - - - 50,000 Proceeds from issuance of convertible notes to other investors - 3,000,000 3,000,000 - - - - 3,000,000 Proceeds from issuance of convertible notes to principal shareholder - 16,980,000 16,980,000 - - - - 16,980,000 Proceeds from bank overdraft facility (net) 6,118,214 2,705,568 (3,412,646 ) - - - - (3,412,646 ) Proceeds from / (Repayment) of term loan - (89,845 ) (89,845 ) - - - - (89,845 ) Proceeds from securities offering 446,188 - (446,188 ) - - - - (446,188 ) Repayment of warrants (12,360 ) - 12,360 - - - - 12,360 Proceeds from notes converted 22,980,000 - (22,980,000 ) - - - - (22,980,000 ) Proceeds from options exercised 50,000 - (50,000 ) - - - - (50,000 ) Recapitalization (4,559,342 ) - 4,559,342 - - - - 4,559,342 Repayments of notes payable (1,000,000 ) - 1,000,000 - - - - 1,000,000 Net cash provided by financing activities 24,022,700 22,645,723 (1,376,977 ) Net change in cash 5,244,862 11,351,734 6,106,872 Effect of exchange rate on cash - 16,365 16,365 Cash at beginning of year 1,351,364 274,625 (1,076,739 ) Cash at end of year 6,596,226 11,642,724 5,046,498 (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 (Form 10-Q) for the period ended September 30, 2023, the merger transaction between SS Innovations International, Inc. (“SSII” or “the Company”) and CardioVentures, Inc., was accounted for as a reverse merger in the nature of a recapitalization, in accordance with ASC 805. According to Note 1 of the originally filed Form 10-Q, a wholly owned subsidiary of the Company was treated as the accounting acquirer, and CardioVentures, Inc. was treated as the accounting acquiree. The opening balances in the financial statements for the period ended September 30, 2022, included only the assets and liabilities of AVRA. 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 as at December 31, 2022 should have been considered only for Cardio Venture Inc. 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 condensed consolidated financial statements was determined by considering the equity interests of Cardio Venture Inc. (for the quarter and nine months ended September 30, 2022 considered the equity interest of Cardio Bahamas) 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 Venture Inc. (for the quarter and nine months ended September 30, 2022, equity structure of Cardio Bahamas) (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. 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 Interest and other income, net amounting to $ 227,135 and $488 respectively were excluded as they relate to the expenses incurred by AVRA before merger and the same is not to be included in the condensed consolidated statement of operations and comprehensive loss subsequent to merger as per the guidance of ASC-805 reverse recapitalization. Differential impact of above adjustments have been corrected in the condensed consolidated statement of cash flows for the period ended September 30, 2023. (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 innovation 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 head in the statement of Income and Other comprehensive income. 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 condensed consolidated balance sheet and condensed consolidated statement of cash flows We noted that there are reclassifications required in the condensed consolidated balance sheet and condensed consolidated statement of cash flows to - correct current/non-current positions - correct classification basis nature of receivable/payable Impact on restated condensed consolidated financial statements for the period ended September 30, 2023 (A) Reclassifications in Condensed Consolidated Balance Sheet Reclassifications were of below nature: 1. Restricted Cash: - 1. Fixed deposit against bank guarantee of $5,009,447, classified under prepaids and other current assets now reclassified to restricted cash current, 2. Fixed deposit against credit card facility of $39,716 reclassified to restricted cash non-current, 3. Fixed deposit with no withdrawal restrictions of $ 6,919 reclassified under prepaids and other non-current assets. 2. Accounts receivable of $ 428,174 reclassified from non-current to current based on their due date of collection as per contract with customers. 3. Receivables from related parties of $1,860,333 reclassified from non-current to current based on their due date of collection. 4. Prepaids and other current assets: - Security Deposit of $ 227,358 for long term lease earlier classified under Prepaid Current assets now reclassified to Prepaid non-current assets. Fixed deposits of $ 5,009,447 earlier classified in Prepaid and other current assets now reclassified to restricted cash current and non-current. 5. Reclassification of long term deferred revenue from other accrued liabilities to long term deferred revenue amounting to $796,235. This amount has now been reclassified to deferred revenue (Non-Current) for accurate reporting and compliance with revenue recognition standards. 6. Accounts payable: - As at September 30, 2023 Amount of advance to vendors knocked off earlier amounting to $ 469,157 to prepaid and other current asset. 7. Other accrued liabilities: - As at September 30, 2023, A. Due to Provision for professional fees recorded amounting to $ 54,620, B. Due to reclassification of long term deferred revenue from other accrued liabilities amounting to $ 1,355,382. Differential impact of above adjustments have been corrected in the condensed consolidated statement of cash flows for the nine months period ended September 30, 2023. (B) Reclassifications Condensed Consolidated Statement of Operations and comprehensive loss Reclassifications were of below nature: (i) Functional classification 1. Operating expenses (including Salaries and payroll expenses) are now reclassified functionally, encompassing Cost of revenue, Selling, General and Administrative expense and Research and Development expense. This reclassification has resulted in a decrease in the Cost of Revenue by $548,393 and an increase in R&D by $780,437, increase in SG&A by $358,516, and depreciation expense now disclosed separately $98,060 for nine months ended September 30, 2023. This reclassification has further resulted in a decrease in the Cost of Revenue by $1,523,662 and an increase in R&D by $291,909, increase in SG&A by $670,070, and depreciation expense now disclosed separately $36,306 for three months ended September 30, 2023. (ii) Other reclassifications 1. In the financial reporting structure, total revenue is now detailed into two categories: System Sales and Instrument Sales. Earlier, Instrument Sales were not disclosed separately which has been effected now. Consequently, in restated financial statements, System Sales is now reduced by $ 535,447 for nine months ended September 2023 and by $53,711 for three months ended September 30, 2023 and is disclosed as Instrument sales specifically to reflect this refined categorization. 2. Interest expenses related to credit notes and discounts on credit note have been reclassified from Selling, General, and Administrative Expenses to Interest Expense. This reclassification amounts to $756,493 for nine months ended September 30, 2023 and $134,663 for three months ended September 30, 2023, aligning the reporting with appropriate expense categorization standards. (3) Correction of accounting policies misapplications A. Revenue recognition Background The Company identified that it had inadvertently failed to apply some of the relevant provisions of ASC 606, “Revenue from Contacts”, accordingly, in the preparation of our revised financial statements for the period ended September 30, 2023 and September 30, 2022. We have revised our revenue recognition policy to incorporate discounting for the present value of expected revenue. Before In previously filed financial statements, our revenue was recognized at nominal values without considering the time value of money. Also, in previously filed financial statements, the Company recognized revenue from maintenance and warranty services starting in the first year following delivery. Further, the Company included deferred revenue within accrued liabilities. After The decision to adopt a discounting approach arises from our commitment to providing stakeholders with a more precise representation of our revenue streams. By discounting future cash flows to their present value, we ensure that our revenue reflects the economic reality of our transactions, considering the timing of cash receipts. This adjustment aligns our financial statements with best practices in revenue recognition and improves the comparability of our financial information across periods. However, after management’s evaluation, it has been determined that the first year post-delivery is classified as a standard warranty period, with extended comprehensive maintenance and warranty services commencing in the second year. The services offered under the extended maintenance and warranty agreements are consumed by customers concurrently with the Company’s performance of those services. In line with ASC 606-10-25-27, revenue from maintenance and warranty services is to be recognized over the term of the comprehensive maintenance and warranty agreements. As a result, any advance revenue received will be recorded as deferred revenue until the related performance obligations are fulfilled. Also, deferred revenue has now been reclassified as a separate line item on the Balance Sheet, in accordance with U.S. GAAP guidelines. Additionally, deferred revenue has now been divided into short-term and long-term classifications based on when revenue is expected to be recognized. These adjustments provide more clarity and transparency. Moreover, the Company has now separated revenue into instrument sales and system sales. This differentiation enables a more detailed understanding of the revenue streams and their respective recognition patterns. Revenue from instrument sales and system sales will now be recorded separately on the face of condensed consolidated statement of operations and other comprehensive loss, reflecting the distinct performance obligations and timing of revenue recognition for each category. Impact on restated condensed consolidated financial statements for the period ended September 30, 2023 The Company identified that revenue and accounts receivable were incorrectly recorded due to the financing component of trade receivables and deferred revenue, which is to be recovered and recognized after one year from the balance sheet date according to purchase order terms. In line with ASC 606, correction entries were made to reflect the financing component in accounts receivable and revenue. Long term account receivables balances were presented at gross balances basis in previous filed financial statements however, as per ASC 606, revenue contract in which company have significant financing component in consideration receivable from customers, the net sales and related debtor balance should be accounted at the present value of the future cash flow and the interest component related to financing component should be recorded over the period of contract. Accordingly, the company restated the account receivable balances on net level to provide impact of significant financing component and reduced trade receivable by $ 471,513. Also, warranty income to be recognized once the performance obligation condition gets fulfil to in line with this provision, unrealized warranty income included of the sale were reversed and recoded as deferred revenue in balance sheet till the time performance obligation relation to this is not fulfilled. Hence due to this $ 888,964 was recorded as deferred revenue during the year and further the same was reclassed as current and non-current $ 92,729 and $ 796,235 respectively in these restated financial statements. Earlier all unrealized income (deferred revenue) are recorded in other accrued liabilities and now the same had been recorded separately as deferred revenue in balance sheet by $ 1,355,382. Interest income for the current period related to unwinding of account receivable balances recorded as interest income of $ 93,106 which is adjusted with the net of system and warranty sale of $483,048 in condensed consolidated statement of operations and other comprehensive loss for nine months ended September 30, 2023. Interest income for the current period related to unwinding of account receivable balances recorded as interest income of $ 51,969 which is adjusted with the net of system & warranty sale of $ 644,322 in condensed consolidated statement of operations and other comprehensive loss for three months ended September 30, 2023. B. Lease Before For the period ended September 30, 2023 the Company identified that it had inadvertently failed to apply ASC 842, “Leases,” to certain operating lease arrangements. Upon further review, the Company also determined that similar issues impacted the financial statements for the period ended September 30, 2023. During these periods, while preparing the condensed consolidated financial statements, the Company inadvertently failed to apply ASC 842 to all of their lease agreements. This resulted in the exclusion of material lease liabilities and related right-of-use assets from the financial statements. After In conjunction with the correction of the lease accounting, the Company has also updated its incremental borrowing rates used to measure lease liabilities and right-of-use assets. The revised rates are now more reflective of the Company’s current borrowing conditions and have been applied retrospectively to all affected lease arrangements. Impact on Financial Statements: The restatement is expected to primarily affect: Lease Liabilities: Previously unrecorded liabilities associated with the identified leases will be recognized. Right-of-Use Assets: Corresponding assets related to the identified lease arrangements will be recognized. Lease Expenses: Adjustments will be made to accurately reflect lease-related expenses, including interest and depreciation charges for the right-of-use assets. Impact on restated condensed consolidated financial statements for the period ended September 30, 2023 The Company identified that it had a leased property in India, but no transection recorded initially as per ASC 842 only the lease payments were recorded as rent expenses. As per ASC 842, if a company entered into a lease contract for specific period of time it shall record the Right to Use Assets (ROU), Lease liabilities and amortize ROU and interest on lease liabilities over the lease term. Accordingly, Restatement adjustment of $2,758,518 was recorded to correct the balances of ROU in line with above provision of ASC 842. Classific

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 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 condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States 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 condensed 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 an 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 condensed 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 September 30, 2023 and December 31, 2022 amounted to $ nil nil e) Employee Benefits Contributions to defined contribution plans are charged to the condensed consolidated statement 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”. 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 condensed consolidated statement 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 condensed consolidated balance sheet. The relevant translation rates are as follows: for the nine months ended September 30, 2023 closing rate at 83.1073 US$: INR, average rate at US$: INR. The relevant translation rates are as follows: for the nine months ended September 30, 2022 closing rate at 81.5600 US$: INR, average rate at US$:INR. The relevant translation rates are as follows: for the year ended December 31, 2022 closing rate at 82.73 US$: INR, average rate at US$:INR g) Inventory The Company’s inventory consists of finished goods in the form of fully assembled and tested surgical robotic system, 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 September 30, 2023 and December 31, 2022, the Company valued the inventory at $5,099,849 and $904,103 respectively. 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 condensed consolidated 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 3 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, 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 depreciated using the straight-line method at rates determined as per estimated useful lives of the assets. The estimated useful lives used in in calculating depreciation are as follows: 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. Stock Options Stock Units (Restricted Stock Units, or RSUs): The Company recognizes stock-based compensation expense in the condensed consolidated statement 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 condensed consolidated 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 condensed consolidated statement 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 realized. 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: For the Nine Months ended September 30, 2023 2022 Net Loss (8,736,042 ) (2,185,674 ) Basic weighted average common shares outstanding (1) 139,893,866 128,256,013 Dilutive effect of stock-based awards 137,000 - Diluted weighted average common shares outstanding 140,030,866 128,256,013 Earnings per share attributable to SS INNOVATIONS INTERNATIONAL INC. stockholders : Basic and Diluted (0.06 ) (0.02 ) For the Three Months ended September 30, 2023 2022 Net Loss (1,898,538 ) (486,386 ) Basic weighted average common shares outstanding (1) 147,706,418 128,256,013 Dilutive effect of stock-based awards 137,000 - Diluted weighted average common shares outstanding 147,843,418 128,256,013 Earnings per share attributable to SS INNOVATIONS INTERNATIONAL INC. stockholders : Basic and Diluted (0.01 ) (0.00 ) 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 condensed statements of changes in equity to the condensed 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 condensed consolidated balance sheet. 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 condensed consolidated statement 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 only. The chief operating decision maker regularly reviews the operating results of the Company on a condensed consolidated basis as part of making decisions for allocating resources and evaluating performance. As of both September 30, 2023 and December 31, 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 condensed consolidated financial statements.

Property, Plant and Equipment,

Property, Plant and Equipment, Net	9 Months Ended
	Sep. 30, 2023
Property, Plant and Equipment, Net [Abstract]
PROPERTY, PLANT AND EQUIPMENT, NET	NOTE 3 – PROPERTY, PLANT AND EQUIPMENT, NET The Company’s property and equipment consisted of the following: - September 30, 2023 December 31, (As Restated) 2022 Gross Amount Computer & peripheral 150,072 80,532 Furniture 142,009 89,044 Leasehold improvement 51,596 - Office equipment 91,384 68,059 Plant and machinery 109,454 49,331 R & D equipment 119,929 120,480 Server & networking 22,020 8,761 Vehicles 183,760 153,619 Leasehold improvement CWIP 72,624 - Machine CWIP - 48,000 Accumulated depreciation (305,457 ) (200,812 ) Total 637,391 417,014 Depreciation expenses for the three-month ended September 30, 2023 and 2022 amounted to $38,644 and $24,712 respectively. Depreciation expenses for the nine months ended September 30, 2023 and 2022 amounted to $105,701 and 71,745 respectively.

Reverse Recapitalization

Reverse Recapitalization	9 Months Ended
	Sep. 30, 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	9 Months Ended
	Sep. 30, 2023
Accounts Receivable, Net [Abstract]
ACCOUNTS RECEIVABLE, NET	NOTE 5 – ACCOUNTS RECEIVABLE, NET Accounts receivable consisted of the following as of September 30, 2023 and December 31, 2022: September 30, December 31, (As Restated) 2022 Accounts receivable, net 1,982,807 156,857 Accounts receivable, net (non-current) 1,780,876 886,263 Total accounts receivable, net 3,763,683 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 $1,780,876 may not be due and collectible in next one year and thus company classified these receivables as non-current. Details of customers which accounted for 10% or more of total revenues during the nine months and three months period ended September 30, 2023 and September 30, 2022 and 10% or more of total accounts receivables as at September 30, 2023 and December 31, 2022. Percentage of Revenue Percentage of Revenue Percentage of Accounts For nine months ended For three months ended Receivable as at September 30, September 30, September 30, September 30, September 30, December 31, Customer A 1 % 100 % 1 % 100 % 14 % 52 % Customer B 10 % - - - 13 % - Customer C 12 % - 24 % - 13 % - Customer D 9 % - 17 % - 11 % - Customer E 24 % - - - - - Customer F - - - - 10 % 43 % Customer G 9 % - - - 10 % - Customer H 10 % - 21 % - 10 % - Customer I 11 % - 21 % - 2 % - Customer J 7 % - 15 % - 9 % -

Cash, Cash Equivalents and Rest

Cash, Cash Equivalents and Restricted Cash	9 Months Ended
	Sep. 30, 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 condensed consolidated statement of cash flows, cash, cash equivalents and restricted cash (Current) & (Non-Current) consisted of the following as of September 30, 2023 and December 31, 2022. September 30, 2023 December 31, (As Restated) 2022 Cash and cash equivalents 6,596,223 217,177 Fixed deposit Lien against overdraft facility 4,967,456 42,942 Lien against bank guarantee 43,137 - Lien against credit card facility - 14,506 Restricted cash (current) 5,010,593 57,448 Fixed deposit Lien against bank guarantee 19,252 - Lien against credit card facility 16,656 - Restricted cash (non- current) 35,908 - Total cash, cash equivalents and restricted cash 11,642,724 274,625 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	9 Months Ended
	Sep. 30, 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 September 30, 2023 and December 31, 2022: September 30, December 31, (As Restated) 2022 Receivables from statutory authorities 1,467,035 706,817 Security deposit 280,608 7,796 Other prepaid- current assets 550,960 416,198 Prepaid and other current assets 2,298,603 1,130,811 Security deposits 226,136 77,048 Other prepaid- non current asset - 6,864 Prepaid and other non current assets 226,136 83,912 Total prepaid, current and non current assets 2,524,739 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 18 – Stock Compensation Expenses)

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	9 Months Ended
	Sep. 30, 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 September 30, 2023 and December 31, 2022: September 30, December 31, (As Restated) 2022 Accounts Payable 720,054 165,477 Payable to statutory authorities 35,410 14,515 Salary payable 251,193 136,501 Other accrued liabilities 409,977 347,081 Other accrued liabilities 696,580 498,097 Provision for gratuity long term 30,673 10,626 Other accrued liabilities- non current 30,673 10,626 Total accounts payable, accrued current and non-current expenses 1,447,307 674,200 Accounts payable $720,054 as of September 30, 2023, reflect the amounts due to various vendors of supplies and services in the normal course of business operations. Other accrued liabilities of $ 409,977 as of September 30, 2023, mainly include $331,796 advance from customers and $69,506 provision for expense.

Notes Payable

Notes Payable	9 Months Ended
	Sep. 30, 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 Sushruta Maturity Date 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 $ 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 $ 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	9 Months Ended
	Sep. 30, 2023
Bank Overdraft Facility [Abstract]
BANK OVERDRAFT FACILITY	NOTE 10 – BANK OVERDRAFT FACILITY Bank overdraft facility consisted of the following as of September 30, 2023 and December 31, 2022. September 30, December 31, (As Restated) 2022 HDFC Bank Ltd overdraft (with personal guarantee of Dr. Sudhir Srivastava) (OD1) 4,826,877 2,762,962 HDFC Bank Ltd overdraft (with personal guarantee of Dr. Sudhir Srivastava) (OD2) 1,290,063 360,084 Bank overdraft 6,116,940 3,123,046 The HDFC bank (OD1) of US$ 4,826,877 availed on the basis of lien on the fixed deposits of $4,967,456 provided by the company. During the Period ended September 30, 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. HDFC bank (OD2) is secured by all the current assets of the Company. Both above facilities are additionally secured by personal guarantees provided by Dr Sudhir Srivastava. As of September 30, 2023 and December 31, 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	9 Months Ended
	Sep. 30, 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 for the period ended September 30, 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. September 30, 2023 December 31, (As Restated) 2022 Current maturities of long-term debt 499,118 120,880 Long-term borrowings, less current portion - 469,017 Total Borrowings 499,118 589,897

Deferred Revenue

Deferred Revenue	9 Months Ended
	Sep. 30, 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 quarter and nine-month period ended September 30, 2023, the company had sold five and nine surgical robotic systems, respectively. The revenues attributable to warranty for the agreed warranty period in respect of each of the sales contracts are 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 systems 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 $93,106 and nil September 30, December 31, (As Restated) 2022 Deferred revenue— beginning of period 43,917 - Additions 845,047 43,917 Net changes in liability for pre-existing contracts 888,964 43,917 Revenue recognized - - Deferred revenue— end of period 888,964 43,917 September 30, December 31, (As Restated) 2022 Deferred revenue expected to be recognized in: One year or less 92,729 1,776 More than One year 796,235 42,141 888,964 43,917 For the nine months ended September 30, 2023 and 2022. The following table disaggregates our revenue by major source: September 30, September 30, 2023 2022 System Sales 3,913,492 500,636 Instruments Sale 535,447 28,715 Total revenue 4,448,939 529,351 Revenues for nine month period ended September 30, 2023 and 2022 by geographic region (determined based upon customer domicile), were as follows: September 30, September 30, 2023 2022 India 3,913,103 529,351 UAE 535,836 - 4,448,939 529,351 For the three months ended September 30, 2023 and 2022. The following table disaggregates our revenue by major source: September 30, September 30, 2023 2022 System Sales 2,133,295 500,636 Instruments Sale 53,711 28,715 Total revenue 2,187,006 529,351 Revenues for three month ended September 30, 2023 and 2022 by geographic region (determined based upon customer domicile), were as follows: September 30, September 30, 2023 2022 India 1,649,205 529,351 UAE 537,801 - 2,187,006 529,351

Stockholders_ Equity

Stockholders’ Equity	9 Months Ended
	Sep. 30, 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 pre-emptive, subscription, redemption or conversion rights. Preference shares The Company had issued and outstanding 5,000 shares of preferred stock, par value $0.0001 for the period ended September 30, 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 nine months ended September 30, 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 nine months ended September 30, 2023, Farhan Taghizadeh exercised options and received 50,000 shares of common stock at a price of $1.00 per share. As of September 30, 2023, there were 169,168,389 issued and outstanding common shares. Holders of common stock are entitled to one vote for each share of common stock.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 14 – RELATED PARTY TRANSACTIONS As of September 30, 2023 and December 31, 2022, there were amounts due from related parties, respectively. The advances are unsecured, non-interest bearing and due on demand. September 30, December 31, (As Restated) 2022 Receivable from related party 1,728,253 1,628,839 Total 1,728,253 1,628,839 September 30, December 31, (As Restated) 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 $1,728,253 and $1,628,839 as at September 30, 2023 and December 31, 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 SPL Maturity Date

Leases

Leases	9 Months Ended
	Sep. 30, 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: September 30, 2023 December 31, Operating leases (As Restated) 2022 Assets Right of use operating lease assets 2,758,518 1,498,109 Liabilities Current portion of operating lease liablities 375,280 181,900 Non Current portion of operating lease liablities 2,459,296 1,371,097 Total lease liablities 2,834,576 1,552,997 September 30, December 31, Operating leases (As Restated) 2022 Weighted average remaining lease term (years) Ilabs Info Technology 3rd Floor 6.44 7.19 Village Chhatarpur-1257-1258-Farm - 1.97 Ilabs Info Technology Ground Floor 8.67 - Village Chhatarpur-1849-1852-Farm 1.84 - 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: Period ended September 30 2023 2022 Cash payments for amounts included in the measurement of lease liabilities : Operating cash outflows for operating leases 362,053 274,014 Maturities of lease liabilities as of September 30, 2023 were as follows: Operating Leases Fiscal Year Amount 2023 164,823 2024 695,068 2025 618,525 2026 499,934 2027 508,073 2028 and thereafter 1,690,596 Total Lease Payment 4,177,019 Less: Imputed Interest 1,342,443 Present value of lease liabilities 2,834,576

Income Tax

Income Tax	9 Months Ended
	Sep. 30, 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 period ended September 30, 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: Period ended September 30, September 30, (As Restated) (As Restated) Domestic - - Foreign (8,736,042 ) (2,185,674 ) Total (8,736,042 ) (2,185,674 ) The Company does not have federal and state net operating losses for the period ended September 30, 2023 and September 30, 2022. The Company has not recorded any amounts for unrecognized tax benefits as of September 30, 2023 and September 30, 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 condensed consolidated statement of operations and comprehensive loss for the period ended September 30, 2023 and September 30, 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: Period ended September 30, September 30, (As Restated) (As Restated) Accounting profit / (loss) before income tax (8,736,042 ) (2,185,674 ) Income tax expense (benefit) at federal statutory rate at 21% (1,834,569 ) (458,992 ) Foreign tax rate differential (436,802 ) (109,284 ) Non-deductible expenses 9,736 6,506 Excess tax expense/(benefit) on depreciation 5,915 846 Excess tax expense/(benefit) on Security deposit 142 95 Impact of unrecognized deferred tax asset on the loss of the year 1,818,776 451,545 Income tax expense/(benefit) - - The Company recorded nil The components of the deferred tax balances were as follows: September 30, December 31, (As Restated) 2022 Deferred tax assets: Net operating loss carry forwards 763,591 93,772 Net operating loss 1,818,776 669,819 Lease payments 15,972 11,527 Others 3,403 1,533 2,601,742 776,651 Valuation allowance (2,597,060 ) (768,324 ) Deferred tax assets 4,683 8,327 Deferred tax liabilities: Depreciation and amortization 2,886 929 Others 1,797 7,398 Deferred tax liabilities 4,683 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 September 30, 2023 and December 31, 2022 and recorded a valuation allowance of $2,597,060 and $768,324, respectively.

Fair Value Measurement _ Financ

Fair Value Measurement – Financial Instruments	9 Months Ended
	Sep. 30, 2023
Fair Value Measurement – Financial Instruments [Abstract]
FAIR VALUE MEASUREMENT – FINANCIAL INSTRUMENTS	NOTE 17 – 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 September 30, December 31, September 30, December 31, 2023 2022 2023 2022 Financial Assets Account receivables net (1) 1,780,876 886,263 1,780,876 886,263 Other non-current financial assets (2) 162,137 63,266 162,137 63,266 Total 1,943,013 949,529 1,943,013 949,529 Financial Liabilities Borrowings (3) - 469,017 - 469,017 Lease liabilities (4) 2,459,296 1,371,097 2,459,296 1,371,097 Other non-current financial liabilities (5) 30,673 10,626 30,673 10,626 Total 2,489,969 1,850,740 2,489,969 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. 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. 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	9 Months Ended
	Sep. 30, 2023
Stock Compensation Expenses [Abstract]
STOCK COMPENSATION EXPENSES	NOTE 18 – STOCK COMPENSATION EXPENSES Stock Options issued to Doctors/Proctors as Advisors Advisory shares: Common stock issued to consultants as advisory shares during the period as follows: Grant dates Fair value on Total Option Unvested Option at 1-Jun-23 8.15 12,000 4,000 8,000 1-May-23 2.00 50,000 35,714 14,286 28-Jun-23 6.67 75,000 36,711 38,289 Total 137,000 76,425 60,575 During the period ended September 30, 2023, the Company has recorded share compensation expense of $ 32,600 in relation to Advisory shares. As share-based compensation expense recognized in the condensed consolidated statement of operations and comprehensive loss during the period ended September 30, 2023 and 2022, is based on awards ultimately expected to vest, it has been reduced for estimated forfeitures, if any. As of September 30, 2023, there was $349,031 of total unrecognized compensation expense related to unvested advisory stock. The total unrecognized compensation expense is expected to be recognized until end of May 31, 2024.

Commitments

Commitments	9 Months Ended
	Sep. 30, 2023
Commitments [Abstract]
COMMITMENTS	NOTE 19 – 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 01, 2023, SSI-India subsidiary signed another lease agreement for occupying 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. In December 2020, SSI India had leased a house to provide residential accommodation to Dr Sudhir Srivastava pursuant to the terms of his employment agreement. This lease agreement has since been terminated and effective August 1, 2023, SSI India leased another house to provide residential accommodation to Dr Sudhir Srivastava. This lease provides for a monthly payment of $ 18,097 plus taxes.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 20 – 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 $2,450,000 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 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. 7. In December 2024, the Company borrowed $2,000,000 from Sushruta Pvt. Ltd. to meet certain working capital needs evidenced by an additional 7% One-Year Convertible Promissory Note.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 30, 2023
Summary of Significant Accounting Policies [Abstract]
Use of Estimates	a) Use of Estimates The preparation of condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States 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 condensed 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 an 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 condensed 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 September 30, 2023 and December 31, 2022 amounted to $ nil nil
Employee Benefits	e) Employee Benefits Contributions to defined contribution plans are charged to the condensed consolidated statement 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”.
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 condensed consolidated statement 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 condensed consolidated balance sheet. The relevant translation rates are as follows: for the nine months ended September 30, 2023 closing rate at 83.1073 US$: INR, average rate at US$: INR. The relevant translation rates are as follows: for the nine months ended September 30, 2022 closing rate at 81.5600 US$: INR, average rate at US$:INR. The relevant translation rates are as follows: for the year ended December 31, 2022 closing rate at 82.73 US$: INR, average rate at US$:INR
Inventory	g) Inventory The Company’s inventory consists of finished goods in the form of fully assembled and tested surgical robotic system, 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 September 30, 2023 and December 31, 2022, the Company valued the inventory at $5,099,849 and $904,103 respectively.
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 condensed consolidated 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 3 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, 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 depreciated using the straight-line method at rates determined as per estimated useful lives of the assets. The estimated useful lives used in in calculating depreciation are as follows: 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. Stock Options Stock Units (Restricted Stock Units, or RSUs): The Company recognizes stock-based compensation expense in the condensed consolidated statement 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 condensed consolidated 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 condensed consolidated statement 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 realized. 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: For the Nine Months ended September 30, 2023 2022 Net Loss (8,736,042 ) (2,185,674 ) Basic weighted average common shares outstanding (1) 139,893,866 128,256,013 Dilutive effect of stock-based awards 137,000 - Diluted weighted average common shares outstanding 140,030,866 128,256,013 Earnings per share attributable to SS INNOVATIONS INTERNATIONAL INC. stockholders : Basic and Diluted (0.06 ) (0.02 ) For the Three Months ended September 30, 2023 2022 Net Loss (1,898,538 ) (486,386 ) Basic weighted average common shares outstanding (1) 147,706,418 128,256,013 Dilutive effect of stock-based awards 137,000 - Diluted weighted average common shares outstanding 147,843,418 128,256,013 Earnings per share attributable to SS INNOVATIONS INTERNATIONAL INC. stockholders : Basic and Diluted (0.01 ) (0.00 ) 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 condensed statements of changes in equity to the condensed 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 condensed consolidated balance sheet. 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 condensed consolidated statement 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 only. The chief operating decision maker regularly reviews the operating results of the Company on a condensed consolidated basis as part of making decisions for allocating resources and evaluating performance. As of both September 30, 2023 and December 31, 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 condensed consolidated financial statements.

Financial Statements (Tables)

Financial Statements (Tables)	9 Months Ended
	Sep. 30, 2023
Financial Statements [Abstract]
Schedule Consolidated Statements of Balance Sheet	Summary of restatements made in condensed consolidated balance sheet as at September 30, 2023 is as follows: Particulars As Previously As Changes Accounting for Functional / Recognition of Recognition of Errors / ASSETS Current Assets: Cash and cash equivalents 6,596,224 6,596,223 (1 ) - - - - (1 ) Restricted cash - 5,010,593 5,010,593 - 5,009,477 - - 1,116 Accounts receivable, net 1,512,055 1,982,807 470,752 - 402,497 (471,513 ) - 539,768 Receivable from related party - 1,728,253 1,728,253 - 1,862,833 - - (134,580 ) Inventory, net 4,171,178 5,099,849 928,671 - - - - 928,671 Prepaids and other current assets 7,048,574 2,298,603 (4,749,971 ) (2,978 ) (4,676,948 ) - - (70,045 ) Total Current Assets 19,328,031 22,716,328 3,388,297 (2,978 ) 2,597,859 (471,513 ) - 1,264,929 Non-Current Assets: Property, plant, and equipment, net 661,582 637,391 (24,191 ) (4,562 ) - - - (19,629 ) Right of use asset - 2,758,518 2,758,518 - - - 2,758,518 - Accounts receivable, net 2,209,050 1,780,876 (428,174 ) - (428,174 ) - - - Restricted cash - 35,908 35,908 - 39,716 - - (3,808 ) Receivable from related party 1,860,333 - (1,860,333 ) - (1,860,333 ) - - - Prepaids and other non current assets - 226,136 226,136 - 227,358 - - (1,222 ) Total Non Current Assets 4,730,965 5,438,829 707,864 (4,562 ) (2,021,433 ) - 2,758,518 (24,659 ) Total Assets 24,058,996 28,155,157 4,096,161 (7,540 ) 576,426 (471,513 ) 2,758,518 1,240,270 LIABILITIES AND STOCKHOLDERS’ EQUITY Current Liabilities: Bank overdraft facility 6,118,214 6,116,940 (1,274 ) - - - - (1,274 ) Notes payable - - - - - - - - Current maturities of long-term debt - 499,118 499,118 - - - - 499,118 Current portion of operating lease liabilities - 375,280 375,280 - - - 375,280 - Accounts payable 175,808 720,054 544,246 - 469,157 - - 75,089 Payable to related party - - - - - - - - Deferred tax liability 6,603 - (6,603 ) - - - - (6,603 ) Deferred revenue - 92,729 92,729 - 92,729 - - Other accrued liabilities 1,995,716 696,580 (1,299,136 ) 60,385 (1,355,382 ) - (4,139 ) Total Current Liabilities 8,296,341 8,500,701 204,360 - 529,542 (1,262,653 ) 375,280 562,191 Operating lease liabilities, less current portion - 2,459,296 2,459,296 - - - 2,459,296 - Deferred revenue - 796,235 796,235 - 796,235 - - - Other accrued liabilities - 30,673 30,673 - - - - 30,673 Long term liabilities - - - - - - - - Total Non Current Liabilities - 3,286,204 3,286,204 - 796,235 - 2,459,296 30,673 Total Liabilities 8,296,341 11,786,905 3,490,564 - 1,325,777 (1,262,653 ) 2,834,576 592,864 Stockholders’ (deficit) equity: Preferred stock, $0.0001 par value per share; authorized 5,000,000 shares of Series A Non-Convertible Preferred Stock, 5,000 shares and nil - 1 1 - - - - 1 Common stock, 250,000,000 shares authorized, $0.0001 par value,169,118,385 shares and 128,161,013 shares issued and outstanding as of September 30, 2023, and December 31, 2022 respectively 16,911 16,918 7 - - - - 7 Accumulated other comprehensive income (loss) (262,646 ) (143,677 ) 118,969 - 270,145 - - (151,176 ) Common Stock to be Issued - - - - - - - - Additional paid in capital 36,194,435 27,964,193 (8,230,242 ) (13,042,805 ) - - - 4,812,563 Capital reserve 899,917 899,917 - - - - - - Accumulated deficit (21,085,962 ) (12,369,100 ) 8,716,862 13,035,265 (1,019,496 ) 791,140 (76,058 ) (4,013,989 ) Total Stockholders’ (deficit) equity 15,762,655 16,368,252 605,597 (7,540 ) (749,351 ) 791,140 (76,058 ) 647,406 Total Liabilities and stockholders’ (deficit) equity 24,058,996 28,155,157 4,096,161 (7,540 ) 576,426 (471,513 ) 2,758,518 1,240,270
Schedule Consolidated Statements of Comprehensive Income (Loss)	Condensed consolidated statement of operations and comprehensive loss for the nine months ended September 30, 2023. Particulars As Previously Reported As Changes Accounting for Functional / Other reclassification² Recognition of revenue in case of deferred payment sales³ Recognition of right of use of certain assets and liabilities³ Errors / Adjustments⁴ REVENUE: System sales 4,404,447 3,913,492 (490,955 ) - (535,447 ) 595,059 - (550,567 ) Warranty sales 112,011 - (112,011 ) - - (112,011 ) - - Instrument sale - 535,447 535,447 - 535,447 - - - Total revenue 4,516,458 4,448,939 (67,519 ) - - 483,048 - (550,567 ) Cost of revenue (3,621,275 ) (3,304,447 ) 316,828 - (548,393 ) - - 865,221 GROSS PROFIT 895,183 1,144,492 249,309 - (548,393 ) 483,048 - 314,654 OPERATING EXPENSES: Research & development expense - 780,462 780,462 - 780,437 - - 25 Salaries & payroll expenses 2,293,888 - (2,293,888 ) - (2,293,888 ) - - - Stock compensation expense - 32,600 32,600 - - - - 32,600 Depreciation and amortization expense - 105,701 105,701 - 98,060 - - 7,641 Selling, general and administrative expense 3,238,430 8,339,593 5,101,163 (227,135 ) 358,516 - 46,235 4,923,547 TOTAL OPERATING EXPENSES 5,532,318 9,258,356 3,726,038 (227,135 ) (1,056,875 ) - 46,235 4,963,813 Loss from operations (4,637,135 ) (8,113,864 ) (3,476,729 ) 227,135 508,482 483,048 (46,235 ) (4,649,159 ) OTHER INCOME (EXPENSE): Interest expenses - (756,538 ) (756,538 ) - (756,493 ) - - (45 ) Interest and other income, net (185,269 ) 134,360 319,629 (488 ) 186,645 93,106 - 40,366 TOTAL OTHER INCOME (EXPENSE), NET (185,269 ) (622,178 ) (436,909 ) (488 ) (569,848 ) 93,106 - 40,321 LOSS BEFORE INCOME TAXES (4,822,404 ) (8,736,042 ) (3,913,638 ) 226,647 (61,366 ) 576,154 (46,235 ) (4,608,838 ) Income tax expense - - - - - - - - NET LOSS (4,822,404 ) (8,736,042 ) (3,913,638 ) 226,647 (61,366 ) 576,154 (46,235 ) (4,608,838 ) Net loss attributable to non-controlling interests (4,822,404 ) (8,736,042 ) (3,913,638 ) 226,647 (61,366 ) 576,154 (46,235 ) (4,608,838 ) Particulars As Previously Reported As Changes Accounting for Functional / Other reclassification² Recognition of revenue in case of deferred payment sales³ Recognition of right of use of certain assets and liabilities³ Errors / Adjustments⁴ REVENUE: System sales 1,375,913 2,133,295 757,382 - (53,711 ) 698,181 - 112,912 Warranty sales 53,859 - (53,859 ) - - (53,859 ) - - Instrument sale - 53,711 53,711 - 53,711 - - - Total revenue 1,429,772 2,187,006 757,234 - - 644,322 - 112,912 Cost of revenue (1,269,928 ) (1,888,158 ) (618,230 ) - (1,523,662 ) - - 905,432 GROSS PROFIT 159,844 298,848 139,004 - (1,523,662 ) 644,322 - 1,018,344 OPERATING EXPENSES: Research & development expense - 291,909 291,909 - 291,909 - - - Salaries & payroll expenses 857,243 - (857,243 ) - (857,243 ) - - - Stock compensation expense - 24,450 24,450 - - - - 24,450 Depreciation and amortization expense - 38,644 38,644 - 36,306 - - 2,338 Selling, general and administrative expense 1,275,062 1,795,945 520,883 2,279 670,070 - 71,151 (222,617 ) TOTAL OPERATING EXPENSES 2,132,305 2,150,948 18,643 2,279 141,042 - 71,151 (195,829 ) Loss from operations (1,972,461 ) (1,852,100 ) 120,361 (2,279 ) (1,664,704 ) 644,322 (71,151 ) 1,214,173 OTHER INCOME (EXPENSE): Interest expenses - (134,663 ) (134,663 ) - (134,663 ) - - - Interest and other income, net (11,478 ) 88,225 99,703 (113,227 ) 124,705 51,969 - 36,256 TOTAL OTHER INCOME (EXPENSE), NET (11,478 ) (46,438 ) (34,960 ) (113,227 ) (9,958 ) 51,969 - 36,256 LOSS BEFORE INCOME TAXES (1,983,939 ) (1,898,538 ) 85,401 (115,506 ) (1,674,662 ) 696,291 (71,151 ) 1,250,429 Income tax expense - - - - - - - - NET LOSS (1,983,939 ) (1,898,538 ) 85,401 (115,506 ) (1,674,662 ) 696,291 (71,151 ) 1,250,429 Net loss attributable to non-controlling interests (1,983,939 ) (1,898,538 ) 85,401 (115,506 ) (1,674,662 ) 696,291 (71,151 ) 1,250,429 Particulars As Previously Reported As Restated Changes Accounting for the merger transaction REVENUE: System sales - 500,636 500,636 500,636 Warranty sales - - - - Instrument sale - 28,715 28,715 28,715 Total revenue - 529,351 529,351 529,351 Cost of revenue - (288,773 ) (288,773 ) (288,773 ) GROSS PROFIT - 240,578 240,578 240,578 OPERATING EXPENSES: Research & development expense - 956,406 956,406 956,406 Stock compensation expense 819,732 - (819,732 ) (819,732 ) Depreciation and amortization expense - 71,745 71,745 71,745 Selling, general and administrative expense 330,900 1,293,997 963,097 963,097 TOTAL OPERATING EXPENSES 1,150,632 2,322,148 1,171,516 1,171,516 Loss from operations (1,150,632 ) (2,081,570 ) (930,938 ) (930,938 ) OTHER INCOME (EXPENSE): Interest expenses - (109,547 ) (109,547 ) (109,547 ) Interest and other income, net 110,106 5,443 (104,663 ) (104,663 ) TOTAL OTHER INCOME (EXPENSE), NET 110,106 (104,104 ) (214,210 ) (214,210 ) LOSS BEFORE INCOME TAXES (1,040,526 ) (2,185,674 ) (1,145,148 ) (1,145,148 ) Income tax expense - - - - NET LOSS (1,040,526 ) (2,185,674 ) (1,145,148 ) (1,145,148 ) Net loss attributable to non-controlling interests (1,040,526 ) (2,185,674 ) (1,145,148 ) (1,145,148 ) Particulars As Previously Reported As Restated Changes Accounting for the merger transaction REVENUE: System sales - 500,636 500,636 500,636 Warranty sales - - - - Instrument sale - 28,715 28,715 28,715 Total revenue - 529,351 529,351 529,351 Cost of revenue - (288,773 ) (288,773 ) (288,773 ) GROSS PROFIT - 240,578 240,578 240,578 OPERATING EXPENSES: Research & development expense - 156,489 156,489 156,489 Stock compensation expense 724,965 - (724,965 ) (724,965 ) Depreciation and amortization expense - 24,712 24,712 24,712 Selling, general and administrative expense 175,180 484,780 309,600 309,600 TOTAL OPERATING EXPENSES 900,145 665,981 (234,164 ) (234,164 ) Loss from operations (900,145 ) (425,403 ) 474,742 474,742 OTHER INCOME (EXPENSE): Interest expenses - (62,687 ) (62,687 ) (62,687 ) Interest and other income, net 110,042 1,704 (108,338 ) (108,338 ) TOTAL OTHER INCOME (EXPENSE), NET 110,042 (60,983 ) (171,025 ) (171,025 ) LOSS BEFORE INCOME TAXES (790,103 ) (486,386 ) 303,717 303,717 Income tax expense - - - - NET LOSS (790,103 ) (486,386 ) 303,717 303,717 Net loss attributable to non-controlling interests (790,103 ) (486,386 ) 303,717 303,717
Schedule of Cash Flow Statement	Condensed consolidated statement of cashflows for the nine months ended September 30, 2023. Particular As Previously As Restated Changes Accounting for the merger transaction¹ Functional / Other reclassification² Recognition of revenue in case of deferred payment sales³ Recognition of right of use of certain assets and liabilities³ Errors / Adjustments⁴ Cash flows from operating activities: Net loss (4,822,404 ) (8,736,042 ) (3,913,638 ) 226,647 (61,366 ) 576,154 (46,235 ) (4,608,838 ) Adjustments to reconcile net loss to net cash used in operating activities: Depreciation and amortization 227,219 105,701 (121,518 ) - - - - (121,518 ) Translation diff (262,646 ) - 262,646 - - - - 262,646 Operating lease liability - 21,170 21,170 - - - 21,170 - Interest expense (net) 25,315 622,178 596,863 488 569,848 (93,106 ) - 119,633 Share issue to investor and advisors - 4,463,799 4,463,799 - - - - 4,463,799 Stock compensation expense 1,597,693 32,600 (1,565,093 ) - - - - (1,565,093 ) Changes in operating assets and liabilities: Accounts receivable, net - (2,627,457 ) (2,627,457 ) - (25,677 ) (385,046 ) - (2,216,734 ) Inventory, net - (4,195,746 ) (4,195,746 ) - - - - (4,195,746 ) Receivables from / payable to related parties - (774,427 ) (774,427 ) - (441,019 ) - - (333,408 ) Deferred revenue - 845,047 845,047 - - 845,047 - - Prepaids and other current assets - (1,350,845 ) (1,350,845 ) 5,700 (5,159,683 ) - - 3,803,138 Accounts payable 2,126,898 554,577 (1,572,321 ) - (922,533 ) - - (649,788 ) Prepaids and other non current assets - (146,996 ) (146,996 ) - - - - (146,996 ) Prepaid expenses and other assets (12,723,129 ) - 12,723,129 - - - - 12,723,129 Other accrued liabilities - 218,530 218,530 5,700 878,765 626,386 - (1,292,321 ) Net cash used in operating activities (13,831,052 ) (10,967,911 ) 2,863,141 - - - - - Cash flows from investing activities: Accounts receivable, net (4,069,383 ) - 4,069,383 - - - - 4,069,383 Purchase of / proceeds from sale of property, plant and equipment (877,403 ) (326,078 ) 551,325 6,837 2,233 - - 542,255 Net cash used in investing activities (4,946,786 ) (326,078 ) 4,620,708 Cash flows from financing activities: Proceeds from issuance of common stock against warrant and options - 50,000 50,000 - - - - 50,000 Proceeds from issuance of convertible notes to other investors - 3,000,000 3,000,000 - - - - 3,000,000 Proceeds from issuance of convertible notes to principal shareholder - 16,980,000 16,980,000 - - - - 16,980,000 Proceeds from bank overdraft facility (net) 6,118,214 2,705,568 (3,412,646 ) - - - - (3,412,646 ) Proceeds from / (Repayment) of term loan - (89,845 ) (89,845 ) - - - - (89,845 ) Proceeds from securities offering 446,188 - (446,188 ) - - - - (446,188 ) Repayment of warrants (12,360 ) - 12,360 - - - - 12,360 Proceeds from notes converted 22,980,000 - (22,980,000 ) - - - - (22,980,000 ) Proceeds from options exercised 50,000 - (50,000 ) - - - - (50,000 ) Recapitalization (4,559,342 ) - 4,559,342 - - - - 4,559,342 Repayments of notes payable (1,000,000 ) - 1,000,000 - - - - 1,000,000 Net cash provided by financing activities 24,022,700 22,645,723 (1,376,977 ) Net change in cash 5,244,862 11,351,734 6,106,872 Effect of exchange rate on cash - 16,365 16,365 Cash at beginning of year 1,351,364 274,625 (1,076,739 ) Cash at end of year 6,596,226 11,642,724 5,046,498 Particular As Previously Reported As Restated Changes Accounting for the merger transaction Cash flows from operating activities: Net loss (1,040,526 ) (2,185,674 ) (1,145,148 ) (1,145,148 ) Adjustments to reconcile net loss to net cash used in operating activities: Depreciation and amortization 6,864 71,745 64,881 64,881 Operating lease liability - 20,085 20,085 20,085 Stock compensation expense 819,732 - (819,732 ) (819,732 ) Interest expense (net) - 104,104 104,104 104,104 Changes in operating assets and liabilities: - (645,282 ) (645,282 ) (645,282 ) Inventory, net - (414,289 ) (414,289 ) (414,289 ) Receivables from / payable to related parties - (54,366 ) (54,366 ) (54,366 ) Prepaids and other current assets - (583,145 ) (583,145 ) (583,145 ) Accounts payable (89,782 ) 75,026 164,808 164,808 Prepaids and other non current assets - (1,989 ) (1,989 ) (1,989 ) Other accrued liabilities - 457,914 457,914 457,914 Net cash used in operating activities (303,712 ) (3,155,871 ) (2,852,159 ) Cash flows from investing activities: Purchase of / proceeds from sale of property, plant and equipment - 378,348 378,348 378,348 Net cash used in investing activities - 378,348 378,348 Cash flows from financing activities: Proceeds from issuance of convertible notes to other investors - 1,100,000 1,100,000 1,100,000 Proceeds from bank overdraft facility (net) - 1,283,088 1,283,088 1,283,088 Proceeds from / (Repayment of) term loan - 440,878 440,878 440,878 Proceeds from securities offering 412,080 - (412,080 ) (412,080 ) Net cash provided by financing activities 412,080 2,823,966 2,411,886 Net change in cash 108,368 46,443 (61,925 ) Effect of exchange rate on cash - (58,847 ) (58,847 ) Cash at beginning of year 405,774 87,709 (318,065 ) Cash at end of year 514,142 75,305 (438,837 )

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2023
Summary of Significant Accounting Policies [Abstract]
Schedule of Property Plant & Equipment	The estimated useful lives used in in calculating depreciation are as follows: 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: For the Nine Months ended September 30, 2023 2022 Net Loss (8,736,042 ) (2,185,674 ) Basic weighted average common shares outstanding (1) 139,893,866 128,256,013 Dilutive effect of stock-based awards 137,000 - Diluted weighted average common shares outstanding 140,030,866 128,256,013 Basic and Diluted (0.06 ) (0.02 ) For the Three Months ended September 30, 2023 2022 Net Loss (1,898,538 ) (486,386 ) Basic weighted average common shares outstanding (1) 147,706,418 128,256,013 Dilutive effect of stock-based awards 137,000 - Diluted weighted average common shares outstanding 147,843,418 128,256,013 Basic and Diluted (0.01 ) (0.00 ) 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 condensed statements of changes in equity to the condensed consolidated financial statements for further details.

Property, Plant and Equipment_2

Property, Plant and Equipment, Net (Tables)	9 Months Ended
	Sep. 30, 2023
Property, Plant and Equipment, Net [Abstract]
Schedule of Property and Equipment	The Company’s property and equipment consisted of the following: - September 30, 2023 December 31, (As Restated) 2022 Gross Amount Computer & peripheral 150,072 80,532 Furniture 142,009 89,044 Leasehold improvement 51,596 - Office equipment 91,384 68,059 Plant and machinery 109,454 49,331 R & D equipment 119,929 120,480 Server & networking 22,020 8,761 Vehicles 183,760 153,619 Leasehold improvement CWIP 72,624 - Machine CWIP - 48,000 Accumulated depreciation (305,457 ) (200,812 ) Total 637,391 417,014

Accounts Receivable, Net (Table

Accounts Receivable, Net (Tables)	9 Months Ended
	Sep. 30, 2023
Accounts Receivable, Net [Abstract]
Schedule of Accounts Receivable	Accounts receivable consisted of the following as of September 30, 2023 and December 31, 2022: September 30, December 31, (As Restated) 2022 Accounts receivable, net 1,982,807 156,857 Accounts receivable, net (non-current) 1,780,876 886,263 Total accounts receivable, net 3,763,683 1,043,120
Schedule of Details of Customers	Details of customers which accounted for 10% or more of total revenues during the nine months and three months period ended September 30, 2023 and September 30, 2022 and 10% or more of total accounts receivables as at September 30, 2023 and December 31, 2022. Percentage of Revenue Percentage of Revenue Percentage of Accounts For nine months ended For three months ended Receivable as at September 30, September 30, September 30, September 30, September 30, December 31, Customer A 1 % 100 % 1 % 100 % 14 % 52 % Customer B 10 % - - - 13 % - Customer C 12 % - 24 % - 13 % - Customer D 9 % - 17 % - 11 % - Customer E 24 % - - - - - Customer F - - - - 10 % 43 % Customer G 9 % - - - 10 % - Customer H 10 % - 21 % - 10 % - Customer I 11 % - 21 % - 2 % - Customer J 7 % - 15 % - 9 % -

Cash, Cash Equivalents and Re_2

Cash, Cash Equivalents and Restricted Cash (Tables)	9 Months Ended
	Sep. 30, 2023
Cash, Cash Equivalents and Restricted Cash [Abstract]
Schedule of Cash, Cash Equivalents and Restricted Cash	For the purpose of condensed consolidated statement of cash flows, cash, cash equivalents and restricted cash (Current) & (Non-Current) consisted of the following as of September 30, 2023 and December 31, 2022. September 30, 2023 December 31, (As Restated) 2022 Cash and cash equivalents 6,596,223 217,177 Fixed deposit Lien against overdraft facility 4,967,456 42,942 Lien against bank guarantee 43,137 - Lien against credit card facility - 14,506 Restricted cash (current) 5,010,593 57,448 Fixed deposit Lien against bank guarantee 19,252 - Lien against credit card facility 16,656 - Restricted cash (non- current) 35,908 - Total cash, cash equivalents and restricted cash 11,642,724 274,625

Prepaid, Current and Non- Cur_2

Prepaid, Current and Non- Current Assets (Tables)	9 Months Ended
	Sep. 30, 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 September 30, 2023 and December 31, 2022: September 30, December 31, (As Restated) 2022 Receivables from statutory authorities 1,467,035 706,817 Security deposit 280,608 7,796 Other prepaid- current assets 550,960 416,198 Prepaid and other current assets 2,298,603 1,130,811 Security deposits 226,136 77,048 Other prepaid- non current asset - 6,864 Prepaid and other non current assets 226,136 83,912 Total prepaid, current and non current assets 2,524,739 1,214,723

Accounts Payable and Accrued _2

Accounts Payable and Accrued Expenses (Tables)	9 Months Ended
	Sep. 30, 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 September 30, 2023 and December 31, 2022: September 30, December 31, (As Restated) 2022 Accounts Payable 720,054 165,477 Payable to statutory authorities 35,410 14,515 Salary payable 251,193 136,501 Other accrued liabilities 409,977 347,081 Other accrued liabilities 696,580 498,097 Provision for gratuity long term 30,673 10,626 Other accrued liabilities- non current 30,673 10,626 Total accounts payable, accrued current and non-current expenses 1,447,307 674,200

Bank Overdraft Facility (Tables

Bank Overdraft Facility (Tables)	9 Months Ended
	Sep. 30, 2023
Bank Overdraft Facility [Abstract]
Schedule of Bank Overdraft Facility	Bank overdraft facility consisted of the following as of September 30, 2023 and December 31, 2022. September 30, December 31, (As Restated) 2022 HDFC Bank Ltd overdraft (with personal guarantee of Dr. Sudhir Srivastava) (OD1) 4,826,877 2,762,962 HDFC Bank Ltd overdraft (with personal guarantee of Dr. Sudhir Srivastava) (OD2) 1,290,063 360,084 Bank overdraft 6,116,940 3,123,046

Borrowings (Tables)

Borrowings (Tables)	9 Months Ended
	Sep. 30, 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. September 30, 2023 December 31, (As Restated) 2022 Current maturities of long-term debt 499,118 120,880 Long-term borrowings, less current portion - 469,017 Total Borrowings 499,118 589,897

Deferred Revenue (Tables)

Deferred Revenue (Tables)	9 Months Ended
	Sep. 30, 2023
Deferred Revenue [Abstract]
Schedule of Deferred Revenue	The Company recorded $93,106 and nil September 30, December 31, (As Restated) 2022 Deferred revenue— beginning of period 43,917 - Additions 845,047 43,917 Net changes in liability for pre-existing contracts 888,964 43,917 Revenue recognized - - Deferred revenue— end of period 888,964 43,917
Schedule of Deferred Revenue Expected	September 30, December 31, (As Restated) 2022 Deferred revenue expected to be recognized in: One year or less 92,729 1,776 More than One year 796,235 42,141 888,964 43,917
Schedule of Disaggregates Our Revenue	The following table disaggregates our revenue by major source: September 30, September 30, 2023 2022 System Sales 3,913,492 500,636 Instruments Sale 535,447 28,715 Total revenue 4,448,939 529,351 The following table disaggregates our revenue by major source: September 30, September 30, 2023 2022 System Sales 2,133,295 500,636 Instruments Sale 53,711 28,715 Total revenue 2,187,006 529,351
Schedule of Revenues by Geographic Region	Revenues for nine month period ended September 30, 2023 and 2022 by geographic region (determined based upon customer domicile), were as follows: September 30, September 30, 2023 2022 India 3,913,103 529,351 UAE 535,836 - 4,448,939 529,351 Revenues for three month ended September 30, 2023 and 2022 by geographic region (determined based upon customer domicile), were as follows: September 30, September 30, 2023 2022 India 1,649,205 529,351 UAE 537,801 - 2,187,006 529,351

Related Party Transactions (Tab

Related Party Transactions (Tables)	9 Months Ended
	Sep. 30, 2023
Related Party Transactions [Abstract]
Schedule of Amounts Due from Related Parties	As of September 30, 2023 and December 31, 2022, there were amounts due from related parties, respectively. The advances are unsecured, non-interest bearing and due on demand. September 30, December 31, (As Restated) 2022 Receivable from related party 1,728,253 1,628,839 Total 1,728,253 1,628,839 September 30, December 31, (As Restated) 2022 Payable to related party - (675,013 ) Total - (675,013 )

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2023
Leases [Abstract]
Schedule of Operating Lease Assets and Liabilities	The following is a summary of operating lease assets and liabilities: September 30, 2023 December 31, Operating leases (As Restated) 2022 Assets Right of use operating lease assets 2,758,518 1,498,109 Liabilities Current portion of operating lease liablities 375,280 181,900 Non Current portion of operating lease liablities 2,459,296 1,371,097 Total lease liablities 2,834,576 1,552,997 September 30, December 31, Operating leases (As Restated) 2022 Weighted average remaining lease term (years) Ilabs Info Technology 3rd Floor 6.44 7.19 Village Chhatarpur-1257-1258-Farm - 1.97 Ilabs Info Technology Ground Floor 8.67 - Village Chhatarpur-1849-1852-Farm 1.84 - 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 % - Period ended September 30 2023 2022 Cash payments for amounts included in the measurement of lease liabilities : Operating cash outflows for operating leases 362,053 274,014
Schedule of Lease Obligations	Maturities of lease liabilities as of September 30, 2023 were as follows: Operating Leases Fiscal Year Amount 2023 164,823 2024 695,068 2025 618,525 2026 499,934 2027 508,073 2028 and thereafter 1,690,596 Total Lease Payment 4,177,019 Less: Imputed Interest 1,342,443 Present value of lease liabilities 2,834,576

Income Tax (Tables)

Income Tax (Tables)	9 Months Ended
	Sep. 30, 2023
Income Tax [Abstract]
Schedule of Components of Income/(Loss) Before Income Taxes	The components of income/(loss) before income taxes consist of the following: Period ended September 30, September 30, (As Restated) (As Restated) Domestic - - Foreign (8,736,042 ) (2,185,674 ) Total (8,736,042 ) (2,185,674 )
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: Period ended September 30, September 30, (As Restated) (As Restated) Accounting profit / (loss) before income tax (8,736,042 ) (2,185,674 ) Income tax expense (benefit) at federal statutory rate at 21% (1,834,569 ) (458,992 ) Foreign tax rate differential (436,802 ) (109,284 ) Non-deductible expenses 9,736 6,506 Excess tax expense/(benefit) on depreciation 5,915 846 Excess tax expense/(benefit) on Security deposit 142 95 Impact of unrecognized deferred tax asset on the loss of the year 1,818,776 451,545 Income tax expense/(benefit) - -
Schedule of Components of Deferred Tax Balances	The components of the deferred tax balances were as follows: September 30, December 31, (As Restated) 2022 Deferred tax assets: Net operating loss carry forwards 763,591 93,772 Net operating loss 1,818,776 669,819 Lease payments 15,972 11,527 Others 3,403 1,533 2,601,742 776,651 Valuation allowance (2,597,060 ) (768,324 ) Deferred tax assets 4,683 8,327 Deferred tax liabilities: Depreciation and amortization 2,886 929 Others 1,797 7,398 Deferred tax liabilities 4,683 8,327 Net deferred tax assets/Liability - -

Fair Value Measurement _ Fina_2

Fair Value Measurement – Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 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 September 30, December 31, September 30, December 31, 2023 2022 2023 2022 Financial Assets Account receivables net (1) 1,780,876 886,263 1,780,876 886,263 Other non-current financial assets (2) 162,137 63,266 162,137 63,266 Total 1,943,013 949,529 1,943,013 949,529 Financial Liabilities Borrowings (3) - 469,017 - 469,017 Lease liabilities (4) 2,459,296 1,371,097 2,459,296 1,371,097 Other non-current financial liabilities (5) 30,673 10,626 30,673 10,626 Total 2,489,969 1,850,740 2,489,969 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. 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.

Stock Compensation Expenses (Ta

Stock Compensation Expenses (Tables)	9 Months Ended
	Sep. 30, 2023
Stock Compensation Expenses [Abstract]
Schedule of Common Stock Issued to Consultants as Advisory Shares	Common stock issued to consultants as advisory shares during the period as follows: Grant dates Fair value on Total Option Unvested Option at 1-Jun-23 8.15 12,000 4,000 8,000 1-May-23 2.00 50,000 35,714 14,286 28-Jun-23 6.67 75,000 36,711 38,289 Total 137,000 76,425 60,575

Financial Statements (Details)

Financial Statements (Details) - USD ($)		3 Months Ended			6 Months Ended	9 Months Ended		12 Months Ended
	Apr. 15, 2023	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Apr. 14, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 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	250,000,000		250,000,000
Fair value of assets and liabilities
Selling general and administrative expenses		$ 1,795,945		$ 484,780		8,339,593	$ 1,293,997
Other income		51,969
Restricted cash current		5,010,593			$ 5,010,593	5,010,593		$ 57,448
Restricted cash non current		39,716			39,716	39,716
Prepaids and other non current assets		226,136			226,136	226,136		83,912
Accounts receivable, net of allowances		1,780,876			1,780,876	1,780,876		886,263
Security deposit		227,358			227,358	227,358
Prepaid and other current assets		2,298,603			2,298,603	2,298,603		1,130,811
Deferred revenue non current		796,235			796,235	796,235		42,141
Prepaid and other current asset		2,524,739			2,524,739	2,524,739		1,214,723
Professional fees		54,620			54,620	54,620
Other accrued liabilities		1,355,382			1,355,382	1,355,382
Cost of revenue		1,888,158		288,773		3,304,447	288,773
Research and development expense		291,909		156,489		780,462	956,406
Stock based compensation expense		24,450				32,600
Sales amount		53,711
Reclassification amount		134,663
Trade receivables		471,513			471,513	471,513
Deferred revenue		888,964			888,964	888,964		43,917
Deferred revenue current		92,729			92,729	92,729		1,776
Tax payable		1,355,382			1,355,382	1,355,382
Interest income						93,106
Warranty sale		644,322				483,048
Right of use asset		2,758,518			2,758,518	2,758,518		1,498,109
Operating lease liability current		375,280			375,280	375,280		181,900
Operating lease liability non current		2,459,296			2,459,296	2,459,296		1,371,097
Selling, general and administrative						512,304
Accounts receivables balance		3,763,683			3,763,683	3,763,683		1,043,120
Legal expenses						101,096
Office expenses						235,709
Advance to vendor						98,226
Property, plant, and equipment, net		637,391			637,391	637,391		417,014
Inventory adjustment		928,671			928,671	928,671
Amortization						339,534
Working capital surplus		14,215,627			14,215,627	14,215,627
Accumulated deficit		(12,369,100)			(12,369,100)	(12,369,100)		(3,633,058)
Net loss		(1,898,538)		(486,386)		(8,736,042)	(2,185,674)
Depreciation		38,644		24,712		105,701	71,745
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
Common stock issued (in Shares)						22,945,946
Stockholders equity		16,368,252	$ 1,116,096	(1,655,891)	16,368,252	$ 16,368,252	(1,655,891)	(2,678,537)		$ (4,035,875)	$ (1,145,273)	$ (377,048)	585,611
Working capital deficit								3,670,954
Other reclassification [Member]
Financial Statements [Line Items]
Prepaids and other non current assets		6,919			6,919	6,919
Sales amount						535,447
Reclassification amount						756,493
Reclassifications [Member]
Financial Statements [Line Items]
Accounts receivable, net of allowances		428,174			428,174	428,174
Functional Classification [Member]
Financial Statements [Line Items]
Selling general and administrative expenses		670,070				358,516
Cost of revenue		1,523,662				548,393
Research and development expense						780,437
Stock based compensation expense		36,306				98,060
Recognition of right of use of certain assets and liabilities [Member]
Financial Statements [Line Items]
Selling general and administrative expenses		71,151				46,235
Restricted cash current
Prepaids and other non current assets
Accounts receivable, net of allowances
Receivable from related parties
Prepaid and other current assets
Deferred revenue non current
Cost of revenue
Research and development expense
Deferred revenue current
Right of use asset		2,758,518			2,758,518	2,758,518
Operating lease liability current		375,280			375,280	375,280
Operating lease liability non current		2,459,296			2,459,296	2,459,296
Selling, general and administrative						46,235
Property, plant, and equipment, net
Accumulated deficit		(76,058)			(76,058)	(76,058)
Net loss		(71,151)				(46,235)
Stockholders equity		(76,058)			(76,058)	(76,058)
Revision of Prior Period, Error Correction, Adjustment [Member]
Financial Statements [Line Items]
Selling general and administrative expenses		(222,617)				4,923,547
Restricted cash current		1,116			1,116	1,116
Prepaids and other non current assets		(1,222)			(1,222)	(1,222)
Accounts receivable, net of allowances
Receivable from related parties						333,408
Prepaid and other current assets		(70,045)			(70,045)	(70,045)
Deferred revenue non current
Cost of revenue		(905,432)				(865,221)
Research and development expense						25
Deferred revenue current
Right of use asset
Operating lease liability non current
Accounts receivables balance		539,768			539,768	539,768
Property, plant, and equipment, net		(19,629)			(19,629)	(19,629)
Provision for reversal entry						6,768
Provision for gratuity long term non current		30,673			30,673	30,673
Provision for gratuity long term current		66			66	66
Deferred tax liabilities		6,603			6,603	6,603
Accumulated deficit		(4,013,989)			(4,013,989)	(4,013,989)
Net loss		1,250,429				(4,608,838)
Stockholders equity		647,406			647,406	647,406
Maximum [Member]
Financial Statements [Line Items]
Cost of revenue decreased		905,432
Minimum [Member]
Financial Statements [Line Items]
Cost of revenue decreased					865,221
Accounts Payable [Member]
Financial Statements [Line Items]
Prepaid and other current asset		469,157			469,157	469,157
Lien Against Bank Guarantee [Member]
Financial Statements [Line Items]
Restricted cash current		5,009,447			5,009,447	5,009,447
Prepaid and other current assets		5,009,447			5,009,447	5,009,447
Property, Plant and Equipment [Member] | Revision of Prior Period, Error Correction, Adjustment [Member]
Financial Statements [Line Items]
Property, plant, and equipment, net		$ 19,629			$ 19,629	$ 19,629
Common stock [Member]
Financial Statements [Line Items]
Authorized common stock (in Shares)		250,000,000			250,000,000	250,000,000			250,000,000
Common stock issued (in Shares)			3,818,028
Stockholders equity		$ 16,918	$ 14,618	$ 12,826	$ 16,918	$ 16,918	$ 12,826	$ 12,817		$ 12,817	$ 12,826	$ 12,826	$ 10
Related Party [Member]
Financial Statements [Line Items]
Receivable from related parties						1,860,333
SG&A [Member]
Financial Statements [Line Items]
Selling general and administrative expenses						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]
Working capital surplus		14,215,627			$ 14,215,627	14,215,627
Net loss		1,898,538
AVRA [Member]
Financial Statements [Line Items]
Fair value of assets and liabilities
Selling general and administrative expenses						227,135
Other income						$ 488
Functional Classification [Member]
Financial Statements [Line Items]
Selling, general and administrative		222,617
Functional Classification [Member] | Recognition of right of use of certain assets and liabilities [Member]
Financial Statements [Line Items]
Selling, general and administrative		$ 7,151

Financial Statements (Details)

Financial Statements (Details) - Schedule Consolidated Statements of Balance Sheet	9 Months Ended
	Sep. 30, 2023 USD ($)
As Previously Reported [Member]
Current Assets:
Cash and cash equivalents	$ 6,596,224
Restricted cash
Accounts receivable, net	1,512,055
Receivable from related party
Inventory, net	4,171,178
Prepaids and other current assets	7,048,574
Total Current Assets	19,328,031
Non-Current Assets:
Property, plant, and equipment, net	661,582
Right of use asset
Accounts receivable, net	2,209,050
Restricted cash
Receivable from related party	1,860,333
Prepaids and other non current assets
Total Non Current Assets	4,730,965
Total Assets	24,058,996
Current Liabilities:
Bank overdraft facility	6,118,214
Notes payable
Current maturities of long-term debt
Current portion of operating lease liabilities
Accounts payable	175,808
Payable to related party
Deferred tax liability	6,603
Deferred revenue
Other accrued liabilities	1,995,716
Total Current Liabilities	8,296,341
Deferred revenue
Other accrued liabilities
Long term liabilities
Total Non Current Liabilities
Total Liabilities	8,296,341
Stockholders’ (deficit) equity:
Common stock, 250,000,000 shares authorized, $0.0001 par value,169,118,385 shares and 128,161,013 shares issued and outstanding as of September 30, 2023, and December 31, 2022 respectively	16,911
Accumulated other comprehensive income (loss)	(262,646)
Additional paid in capital	36,194,435
Capital reserve	899,917
Accumulated deficit	(21,085,962)
Total Stockholders’ (deficit) equity	15,762,655
Total Liabilities and stockholders’ (deficit) equity	24,058,996
As Restated [Member]
Current Assets:
Cash and cash equivalents	6,596,223
Restricted cash	5,010,593
Accounts receivable, net	1,982,807
Receivable from related party	1,728,253
Inventory, net	5,099,849
Prepaids and other current assets	2,298,603
Total Current Assets	22,716,328
Non-Current Assets:
Property, plant, and equipment, net	637,391
Right of use asset	2,758,518
Accounts receivable, net	1,780,876
Restricted cash	35,908
Receivable from related party
Prepaids and other non current assets	226,136
Total Non Current Assets	5,438,829
Total Assets	28,155,157
Current Liabilities:
Bank overdraft facility	6,116,940
Notes payable
Current maturities of long-term debt	499,118
Current portion of operating lease liabilities	375,280
Accounts payable	720,054
Payable to related party
Deferred tax liability
Deferred revenue	92,729
Other accrued liabilities	696,580
Total Current Liabilities	8,500,701
Operating lease liabilities, less current portion	2,459,296
Deferred revenue	796,235
Other accrued liabilities	30,673
Long term liabilities
Total Non Current Liabilities	3,286,204
Total Liabilities	11,786,905
Stockholders’ (deficit) equity:
Preferred stock, $0.0001 par value per share; authorized 5,000,000 shares of Series A Non-Convertible Preferred Stock, 5,000 shares and nil shares issued and outstanding as of September 30, 2023 and December 31, 2022	1
Common stock, 250,000,000 shares authorized, $0.0001 par value,169,118,385 shares and 128,161,013 shares issued and outstanding as of September 30, 2023, and December 31, 2022 respectively	16,918
Accumulated other comprehensive income (loss)	(143,677)
Additional paid in capital	27,964,193
Capital reserve	899,917
Accumulated deficit	(12,369,100)
Total Stockholders’ (deficit) equity	16,368,252
Total Liabilities and stockholders’ (deficit) equity	28,155,157
Changes [Member]
Current Assets:
Cash and cash equivalents	(1)
Restricted cash	5,010,593
Accounts receivable, net	470,752
Receivable from related party	1,728,253
Inventory, net	928,671
Prepaids and other current assets	(4,749,971)
Total Current Assets	3,388,297
Non-Current Assets:
Property, plant, and equipment, net	(24,191)
Right of use asset	2,758,518
Accounts receivable, net	(428,174)
Restricted cash	35,908
Receivable from related party	(1,860,333)
Prepaids and other non current assets	226,136
Total Non Current Assets	707,864
Total Assets	4,096,161
Current Liabilities:
Bank overdraft facility	(1,274)
Notes payable
Current maturities of long-term debt	499,118
Current portion of operating lease liabilities	375,280
Accounts payable	544,246
Payable to related party
Deferred tax liability	(6,603)
Deferred revenue	92,729
Other accrued liabilities	(1,299,136)
Total Current Liabilities	204,360
Operating lease liabilities, less current portion	2,459,296
Deferred revenue	796,235
Other accrued liabilities	30,673
Long term liabilities
Total Non Current Liabilities	3,286,204
Total Liabilities	3,490,564
Stockholders’ (deficit) equity:
Preferred stock, $0.0001 par value per share; authorized 5,000,000 shares of Series A Non-Convertible Preferred Stock, 5,000 shares and nil shares issued and outstanding as of September 30, 2023 and December 31, 2022	1
Common stock, 250,000,000 shares authorized, $0.0001 par value,169,118,385 shares and 128,161,013 shares issued and outstanding as of September 30, 2023, and December 31, 2022 respectively	7
Accumulated other comprehensive income (loss)	118,969
Additional paid in capital	(8,230,242)
Capital reserve
Accumulated deficit	8,716,862
Total Stockholders’ (deficit) equity	605,597
Total Liabilities and stockholders’ (deficit) equity	4,096,161
Accounting for the merger transaction [Member]
Current Assets:
Cash and cash equivalents
Restricted cash
Accounts receivable, net
Receivable from related party
Inventory, net
Prepaids and other current assets	(2,978)
Total Current Assets	(2,978)
Non-Current Assets:
Property, plant, and equipment, net	(4,562)
Right of use asset
Accounts receivable, net
Restricted cash
Receivable from related party
Prepaids and other non current assets
Total Non Current Assets	(4,562)
Total Assets	(7,540)
Current Liabilities:
Bank overdraft facility
Notes payable
Current maturities of long-term debt
Current portion of operating lease liabilities
Accounts payable
Payable to related party
Deferred tax liability
Deferred revenue
Total Current Liabilities
Operating lease liabilities, less current portion
Deferred revenue
Other accrued liabilities
Long term liabilities
Total Non Current Liabilities
Total Liabilities
Stockholders’ (deficit) equity:
Preferred stock, $0.0001 par value per share; authorized 5,000,000 shares of Series A Non-Convertible Preferred Stock, 5,000 shares and nil shares issued and outstanding as of September 30, 2023 and December 31, 2022
Common stock, 250,000,000 shares authorized, $0.0001 par value,169,118,385 shares and 128,161,013 shares issued and outstanding as of September 30, 2023, and December 31, 2022 respectively
Accumulated other comprehensive income (loss)
Common Stock to be Issued
Additional paid in capital	(13,042,805)
Capital reserve
Accumulated deficit	13,035,265
Total Stockholders’ (deficit) equity	(7,540)
Total Liabilities and stockholders’ (deficit) equity	(7,540)
Functional / Other reclassification [Member]
Current Assets:
Cash and cash equivalents
Restricted cash	5,009,477
Accounts receivable, net	402,497
Receivable from related party	1,862,833
Inventory, net
Prepaids and other current assets	(4,676,948)
Total Current Assets	2,597,859
Non-Current Assets:
Right of use asset
Accounts receivable, net	(428,174)
Restricted cash	39,716
Receivable from related party	(1,860,333)
Prepaids and other non current assets	227,358
Total Non Current Assets	(2,021,433)
Total Assets	576,426
Current Liabilities:
Bank overdraft facility
Notes payable
Current maturities of long-term debt
Current portion of operating lease liabilities
Accounts payable	469,157
Payable to related party
Deferred tax liability
Deferred revenue
Other accrued liabilities	60,385
Total Current Liabilities	529,542
Operating lease liabilities, less current portion
Deferred revenue	796,235
Other accrued liabilities
Total Non Current Liabilities	796,235
Total Liabilities	1,325,777
Stockholders’ (deficit) equity:
Preferred stock, $0.0001 par value per share; authorized 5,000,000 shares of Series A Non-Convertible Preferred Stock, 5,000 shares and nil shares issued and outstanding as of September 30, 2023 and December 31, 2022
Common stock, 250,000,000 shares authorized, $0.0001 par value,169,118,385 shares and 128,161,013 shares issued and outstanding as of September 30, 2023, and December 31, 2022 respectively
Accumulated other comprehensive income (loss)	270,145
Capital reserve
Accumulated deficit	(1,019,496)
Total Stockholders’ (deficit) equity	(749,351)
Total Liabilities and stockholders’ (deficit) equity	576,426
Recognition of revenue in case of deferred payment sales [Member]
Current Assets:
Cash and cash equivalents
Restricted cash
Accounts receivable, net	(471,513)
Receivable from related party
Inventory, net
Prepaids and other current assets
Total Current Assets	(471,513)
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	(471,513)
Current Liabilities:
Bank overdraft facility
Notes payable
Current maturities of long-term debt
Current portion of operating lease liabilities
Accounts payable
Payable to related party
Deferred tax liability
Deferred revenue	92,729
Other accrued liabilities	(1,355,382)
Total Current Liabilities	(1,262,653)
Operating lease liabilities, less current portion
Deferred revenue
Other accrued liabilities
Total Liabilities	(1,262,653)
Stockholders’ (deficit) equity:
Preferred stock, $0.0001 par value per share; authorized 5,000,000 shares of Series A Non-Convertible Preferred Stock, 5,000 shares and nil shares issued and outstanding as of September 30, 2023 and December 31, 2022
Common stock, 250,000,000 shares authorized, $0.0001 par value,169,118,385 shares and 128,161,013 shares issued and outstanding as of September 30, 2023, and December 31, 2022 respectively
Accumulated other comprehensive income (loss)
Common Stock to be Issued
Additional paid in capital
Capital reserve
Accumulated deficit	791,140
Total Stockholders’ (deficit) equity	791,140
Total Liabilities and stockholders’ (deficit) equity	(471,513)
Recognition of right of use of certain assets and liabilities [Member]
Current Assets:
Cash and cash equivalents
Restricted cash
Accounts receivable, net
Receivable from related party
Inventory, net
Prepaids and other current assets
Total Current Assets
Non-Current Assets:
Property, plant, and equipment, net
Right of use asset	2,758,518
Accounts receivable, net
Restricted cash
Receivable from related party
Prepaids and other non current assets
Total Non Current Assets	2,758,518
Total Assets	2,758,518
Current Liabilities:
Bank overdraft facility
Notes payable
Current maturities of long-term debt
Current portion of operating lease liabilities	375,280
Accounts payable
Payable to related party
Deferred tax liability
Deferred revenue
Other accrued liabilities
Total Current Liabilities	375,280
Operating lease liabilities, less current portion	2,459,296
Deferred revenue
Other accrued liabilities
Total Non Current Liabilities	2,459,296
Total Liabilities	2,834,576
Stockholders’ (deficit) equity:
Preferred stock, $0.0001 par value per share; authorized 5,000,000 shares of Series A Non-Convertible Preferred Stock, 5,000 shares and nil shares issued and outstanding as of September 30, 2023 and December 31, 2022
Common stock, 250,000,000 shares authorized, $0.0001 par value,169,118,385 shares and 128,161,013 shares issued and outstanding as of September 30, 2023, and December 31, 2022 respectively
Accumulated other comprehensive income (loss)
Common Stock to be Issued
Additional paid in capital
Capital reserve
Accumulated deficit	(76,058)
Total Stockholders’ (deficit) equity	(76,058)
Total Liabilities and stockholders’ (deficit) equity	2,758,518
Errors / Adjustments [Member]
Current Assets:
Cash and cash equivalents	(1)
Restricted cash	1,116
Accounts receivable, net	539,768
Receivable from related party	(134,580)
Inventory, net	928,671
Prepaids and other current assets	(70,045)
Total Current Assets	1,264,929
Non-Current Assets:
Property, plant, and equipment, net	(19,629)
Right of use asset
Accounts receivable, net
Restricted cash	(3,808)
Prepaids and other non current assets	(1,222)
Total Non Current Assets	(24,659)
Total Assets	1,240,270
Current Liabilities:
Bank overdraft facility	(1,274)
Current maturities of long-term debt	499,118
Accounts payable	75,089
Deferred tax liability	(6,603)
Deferred revenue
Other accrued liabilities	(4,139)
Total Current Liabilities	562,191
Operating lease liabilities, less current portion
Deferred revenue
Other accrued liabilities	30,673
Total Non Current Liabilities	30,673
Total Liabilities	592,864
Stockholders’ (deficit) equity:
Preferred stock, $0.0001 par value per share; authorized 5,000,000 shares of Series A Non-Convertible Preferred Stock, 5,000 shares and nil shares issued and outstanding as of September 30, 2023 and December 31, 2022	1
Common stock, 250,000,000 shares authorized, $0.0001 par value,169,118,385 shares and 128,161,013 shares issued and outstanding as of September 30, 2023, and December 31, 2022 respectively	7
Accumulated other comprehensive income (loss)	(151,176)
Common Stock to be Issued
Additional paid in capital	4,812,563
Capital reserve
Accumulated deficit	(4,013,989)
Total Stockholders’ (deficit) equity	647,406
Total Liabilities and stockholders’ (deficit) equity	$ 1,240,270

Financial Statements (Details_2

Financial Statements (Details) - Schedule Consolidated Statements of Balance Sheet (Parentheticals)	Sep. 30, 2023 $ / shares shares
As Previously Reported [Member]
Condensed Financial Statements, Captions [Line Items]
Preferred stock, authorized	5,000,000
Preferred stock, par value (in Dollars per share) | $ / shares	$ 0.0001
Preferred stock, shares issued	5,000
Preferred stock, shares outstanding	5,000
Common stock, shares authorized	250,000,000
Common stock, par value (in Dollars per share) | $ / shares	$ 0.0001
Common stock, shares issued	169,118,385
Common stock, shares outstanding	169,118,385
As Restated [Member]
Condensed Financial Statements, Captions [Line Items]
Preferred stock, authorized	5,000,000
Preferred stock, par value (in Dollars per share) | $ / shares	$ 0.0001
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, shares authorized	250,000,000
Common stock, par value (in Dollars per share) | $ / shares	$ 0.0001
Common stock, shares issued	128,161,013
Common stock, shares outstanding	128,161,013

Financial Statements (Details_3

Financial Statements (Details) - Schedule Consolidated Statements of Comprehensive Income (Loss) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
As Previously Reported [Member]
REVENUE:
Total revenue	$ 1,429,772		$ 4,516,458
Cost of revenue	(1,269,928)		(3,621,275)
GROSS PROFIT	159,844		895,183
OPERATING EXPENSES:
Research & development expense
Salaries & payroll expenses	857,243		2,293,888
Stock compensation expense		724,965		819,732
Depreciation and amortization expense
Selling, general and administrative expense	1,275,062	175,180	3,238,430	330,900
TOTAL OPERATING EXPENSES	2,132,305	900,145	5,532,318	1,150,632
Loss from operations	(1,972,461)	(900,145)	(4,637,135)	(1,150,632)
OTHER INCOME (EXPENSE):
Interest expenses
Interest and other income, net	(11,478)	110,042	(185,269)	110,106
TOTAL OTHER INCOME (EXPENSE), NET	(11,478)	110,042	(185,269)	110,106
LOSS BEFORE INCOME TAXES	(1,983,939)	(790,103)	(4,822,404)	(1,040,526)
Income tax expense
NET LOSS	(1,983,939)	(790,103)	(4,822,404)	(1,040,526)
Net loss attributable to non-controlling interests	(1,983,939)	(790,103)	(4,822,404)	(1,040,526)
As Previously Reported [Member] | System sales [Member]
REVENUE:
Total revenue	1,375,913		4,404,447
As Previously Reported [Member] | Warranty sales [Member]
REVENUE:
Total revenue	53,859		112,011
As Previously Reported [Member] | Instrument sales [Member]
REVENUE:
Total revenue
As Restated [Member]
REVENUE:
Total revenue	2,187,006	529,351	4,448,939	529,351
Cost of revenue	(1,888,158)	(288,773)	(3,304,447)	(288,773)
GROSS PROFIT	298,848	240,578	1,144,492	240,578
OPERATING EXPENSES:
Research & development expense	291,909	156,489	780,462	956,406
Salaries & payroll expenses
Stock compensation expense	24,450		32,600
Depreciation and amortization expense	38,644	24,712	105,701	71,745
Selling, general and administrative expense	1,795,945	484,780	8,339,593	1,293,997
TOTAL OPERATING EXPENSES	2,150,948	665,981	9,258,356	2,322,148
Loss from operations	(1,852,100)	(425,403)	(8,113,864)	(2,081,570)
OTHER INCOME (EXPENSE):
Interest expenses	(134,663)	(62,687)	(756,538)	(109,547)
Interest and other income, net	88,225	1,704	134,360	5,443
TOTAL OTHER INCOME (EXPENSE), NET	(46,438)	(60,983)	(622,178)	(104,104)
LOSS BEFORE INCOME TAXES	(1,898,538)	(486,386)	(8,736,042)	(2,185,674)
Income tax expense
NET LOSS	(1,898,538)	(486,386)	(8,736,042)	(2,185,674)
Net loss attributable to non-controlling interests	(1,898,538)	(486,386)	(8,736,042)	(2,185,674)
As Restated [Member] | System sales [Member]
REVENUE:
Total revenue	2,133,295	500,636	3,913,492	500,636
As Restated [Member] | Warranty sales [Member]
REVENUE:
Total revenue
As Restated [Member] | Instrument sales [Member]
REVENUE:
Total revenue	53,711	28,715	535,447	28,715
Change Fav / (Unfav) [Member]
REVENUE:
Total revenue	757,234	529,351	(67,519)	529,351
Cost of revenue	(618,230)	(288,773)	316,828	(288,773)
GROSS PROFIT	139,004	240,578	249,309	240,578
OPERATING EXPENSES:
Research & development expense	291,909	156,489	780,462	956,406
Salaries & payroll expenses	(857,243)		(2,293,888)
Stock compensation expense	24,450	(724,965)	32,600	(819,732)
Depreciation and amortization expense	38,644	24,712	105,701	71,745
Selling, general and administrative expense	520,883	309,600	5,101,163	963,097
TOTAL OPERATING EXPENSES	18,643	(234,164)	3,726,038	1,171,516
Loss from operations	120,361	474,742	(3,476,729)	(930,938)
OTHER INCOME (EXPENSE):
Interest expenses	(134,663)	(62,687)	(756,538)	(109,547)
Interest and other income, net	99,703	(108,338)	319,629	(104,663)
TOTAL OTHER INCOME (EXPENSE), NET	(34,960)	(171,025)	(436,909)	(214,210)
LOSS BEFORE INCOME TAXES	85,401	303,717	(3,913,638)	(1,145,148)
Income tax expense
NET LOSS	85,401	303,717	(3,913,638)	(1,145,148)
Net loss attributable to non-controlling interests	85,401	303,717	(3,913,638)	(1,145,148)
Change Fav / (Unfav) [Member] | System sales [Member]
REVENUE:
Total revenue	757,382	500,636	(490,955)	500,636
Change Fav / (Unfav) [Member] | Warranty sales [Member]
REVENUE:
Total revenue	(53,859)		(112,011)
Change Fav / (Unfav) [Member] | Instrument sales [Member]
REVENUE:
Total revenue	53,711	28,715	535,447	28,715
Accounting for the acquisition by merger transaction [Member]
REVENUE:
Total revenue		529,351		529,351
Cost of revenue		(288,773)		(288,773)
GROSS PROFIT		240,578		240,578
OPERATING EXPENSES:
Research & development expense		156,489		956,406
Salaries & payroll expenses
Stock compensation expense		(724,965)		(819,732)
Depreciation and amortization expense		24,712		71,745
Selling, general and administrative expense	2,279	309,600	(227,135)	963,097
TOTAL OPERATING EXPENSES	2,279	(234,164)	(227,135)	1,171,516
Loss from operations	(2,279)	474,742	227,135	(930,938)
OTHER INCOME (EXPENSE):
Interest expenses		(62,687)		(109,547)
Interest and other income, net	(113,227)	(108,338)	(488)	(104,663)
TOTAL OTHER INCOME (EXPENSE), NET	(113,227)	(171,025)	(488)	(214,210)
LOSS BEFORE INCOME TAXES	(115,506)	303,717	226,647	(1,145,148)
Income tax expense
NET LOSS	(115,506)	303,717	226,647	(1,145,148)
Net loss attributable to non-controlling interests	(115,506)	303,717	226,647	(1,145,148)
Accounting for the acquisition by merger transaction [Member] | System sales [Member]
REVENUE:
Total revenue		500,636		500,636
Accounting for the acquisition by merger transaction [Member] | Warranty sales [Member]
REVENUE:
Total revenue
Accounting for the acquisition by merger transaction [Member] | Instrument sales [Member]
REVENUE:
Total revenue		$ 28,715		$ 28,715
Functional / Other reclassification [Member]
REVENUE:
Total revenue
Cost of revenue	(1,523,662)		(548,393)
GROSS PROFIT	(1,523,662)		(548,393)
OPERATING EXPENSES:
Research & development expense	291,909		780,437
Salaries & payroll expenses	(857,243)		(2,293,888)
Stock compensation expense
Depreciation and amortization expense	36,306		98,060
Selling, general and administrative expense	670,070		358,516
TOTAL OPERATING EXPENSES	141,042		(1,056,875)
Loss from operations	(1,664,704)		508,482
OTHER INCOME (EXPENSE):
Interest expenses	(134,663)		(756,493)
Interest and other income, net	124,705		186,645
TOTAL OTHER INCOME (EXPENSE), NET	(9,958)		(569,848)
LOSS BEFORE INCOME TAXES	(1,674,662)		(61,366)
Income tax expense
NET LOSS	(1,674,662)		(61,366)
Net loss attributable to non-controlling interests	(1,674,662)		(61,366)
Functional / Other reclassification [Member] | System sales [Member]
REVENUE:
Total revenue	(53,711)		(535,447)
Functional / Other reclassification [Member] | Warranty sales [Member]
REVENUE:
Total revenue
Functional / Other reclassification [Member] | Instrument sales [Member]
REVENUE:
Total revenue	53,711		535,447
Recognition of revenue in case of deferred payment sales [Member]
REVENUE:
Total revenue	644,322		483,048
Cost of revenue
GROSS PROFIT	644,322		483,048
OPERATING EXPENSES:
Research & development expense
Salaries & payroll expenses
Stock compensation expense
Depreciation and amortization expense
Selling, general and administrative expense
TOTAL OPERATING EXPENSES
Loss from operations	644,322		483,048
OTHER INCOME (EXPENSE):
Interest expenses
Interest and other income, net	51,969		93,106
TOTAL OTHER INCOME (EXPENSE), NET	51,969		93,106
LOSS BEFORE INCOME TAXES	696,291		576,154
Income tax expense
NET LOSS	696,291		576,154
Net loss attributable to non-controlling interests	696,291		576,154
Recognition of revenue in case of deferred payment sales [Member] | System sales [Member]
REVENUE:
Total revenue	698,181		595,059
Recognition of revenue in case of deferred payment sales [Member] | Warranty sales [Member]
REVENUE:
Total revenue	(53,859)		(112,011)
Recognition of revenue in case of deferred payment sales [Member] | Instrument sales [Member]
REVENUE:
Total revenue
Recognition of right of use of certain assets and liabilities [Member]
REVENUE:
Total revenue
Cost of revenue
GROSS PROFIT
OPERATING EXPENSES:
Research & development expense
Salaries & payroll expenses
Stock compensation expense
Depreciation and amortization expense
Selling, general and administrative expense	71,151		46,235
TOTAL OPERATING EXPENSES	71,151		46,235
Loss from operations	(71,151)		(46,235)
OTHER INCOME (EXPENSE):
Interest expenses
Interest and other income, net
TOTAL OTHER INCOME (EXPENSE), NET
LOSS BEFORE INCOME TAXES	(71,151)		(46,235)
Income tax expense
NET LOSS	(71,151)		(46,235)
Net loss attributable to non-controlling interests	(71,151)		(46,235)
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] | Warranty sales [Member]
REVENUE:
Total revenue
Recognition of right of use of certain assets and liabilities [Member] | Instrument sales [Member]
REVENUE:
Total revenue
Revision of Prior Period, Error Correction, Adjustment [Member]
REVENUE:
Total revenue	112,912		(550,567)
Cost of revenue	905,432		865,221
GROSS PROFIT	1,018,344		314,654
OPERATING EXPENSES:
Research & development expense			25
Salaries & payroll expenses
Stock compensation expense	24,450		32,600
Depreciation and amortization expense	2,338		7,641
Selling, general and administrative expense	(222,617)		4,923,547
TOTAL OPERATING EXPENSES	(195,829)		4,963,813
Loss from operations	1,214,173		(4,649,159)
OTHER INCOME (EXPENSE):
Interest expenses			(45)
Interest and other income, net	36,256		40,366
TOTAL OTHER INCOME (EXPENSE), NET	36,256		40,321
LOSS BEFORE INCOME TAXES	1,250,429		(4,608,838)
Income tax expense
NET LOSS	1,250,429		(4,608,838)
Net loss attributable to non-controlling interests	1,250,429		(4,608,838)
Revision of Prior Period, Error Correction, Adjustment [Member] | System sales [Member]
REVENUE:
Total revenue	112,912		(550,567)
Revision of Prior Period, Error Correction, Adjustment [Member] | Warranty sales [Member]
REVENUE:
Total revenue
Revision of Prior Period, Error Correction, Adjustment [Member] | Instrument sales [Member]
REVENUE:
Total revenue

Financial Statements (Details_4

Financial Statements (Details) - Schedule of Cash Flow Statement - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
As previously reported [Member]
Cash flows from operating activities:
Net loss	$ (1,983,939)	$ (790,103)	$ (4,822,404)	$ (1,040,526)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization			227,219	6,864
Translation diff			(262,646)
Operating lease liability
Interest expense (net)			25,315
Share issue to investor and advisors
Stock compensation expense			1,597,693	819,732
Changes in operating assets and liabilities:
Accounts receivable, net
Inventory, net
Receivables from / payable to related parties
Deferred revenue
Prepaids and other current assets
Accounts payable			2,126,898	(89,782)
Prepaids and other non current assets
Prepaid expenses and other assets			(12,723,129)
Other accrued liabilities
Net cash used in operating activities			(13,831,052)	(303,712)
Cash flows from investing activities:
Accounts receivable, net			(4,069,383)
Purchase of / proceeds from sale of property, plant and equipment			(877,403)
Net cash used in investing activities			(4,946,786)
Cash flows from financing activities:
Proceeds from issuance of common stock against warrant and options
Proceeds from issuance of convertible notes to other investors
Proceeds from bank overdraft facility (net)
Proceeds from / (Repayment of) term loan
Proceeds from issuance of convertible notes to principal shareholder
Proceeds from bank overdraft facility (net)			6,118,214
Proceeds from / (Repayment) of term loan
Proceeds from securities offering			446,188	412,080
Repayment of warrants			(12,360)
Proceeds from notes converted			22,980,000
Proceeds from options exercised			50,000
Recapitalization			(4,559,342)
Repayments of notes payable			(1,000,000)
Net cash provided by financing activities			24,022,700	412,080
Net change in cash			5,244,862	108,368
Effect of exchange rate on cash
Cash at beginning of year			1,351,364	405,774
Cash at end of year	6,596,226	514,142	6,596,226	514,142
As Restated [Member]
Cash flows from operating activities:
Net loss	(1,898,538)	(486,386)	(8,736,042)	(2,185,674)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization			105,701	71,745
Translation diff
Operating lease liability			21,170	20,085
Interest expense (net)			622,178	104,104
Share issue to investor and advisors			4,463,799
Stock compensation expense			32,600
Changes in operating assets and liabilities:
Accounts receivable, net			(2,627,457)	(645,282)
Inventory, net			(4,195,746)	(414,289)
Receivables from / payable to related parties			(774,427)	(54,366)
Deferred revenue			845,047
Prepaids and other current assets			(1,350,845)	(583,145)
Accounts payable			554,577	75,026
Prepaids and other non current assets			(146,996)	(1,989)
Prepaid expenses and other assets
Other accrued liabilities			218,530	457,914
Net cash used in operating activities			(10,967,911)	(3,155,871)
Cash flows from investing activities:
Accounts receivable, net
Purchase of / proceeds from sale of property, plant and equipment			(326,078)	378,348
Net cash used in investing activities			(326,078)	378,348
Cash flows from financing activities:
Proceeds from issuance of common stock against warrant and options			50,000
Proceeds from issuance of convertible notes to other investors			3,000,000	1,100,000
Proceeds from bank overdraft facility (net)				1,283,088
Proceeds from / (Repayment of) term loan				440,878
Proceeds from issuance of convertible notes to principal shareholder			16,980,000
Proceeds from bank overdraft facility (net)			2,705,568
Proceeds from / (Repayment) of term loan			(89,845)
Proceeds from securities offering
Repayment of warrants
Proceeds from notes converted
Proceeds from options exercised
Recapitalization
Repayments of notes payable
Net cash provided by financing activities			22,645,723	2,823,966
Net change in cash			11,351,734	46,443
Effect of exchange rate on cash			16,365	(58,847)
Cash at beginning of year			274,625	87,709
Cash at end of year	11,642,724	75,305	11,642,724	75,305
Changes [Member]
Cash flows from operating activities:
Net loss	85,401	303,717	(3,913,638)	(1,145,148)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization			(121,518)	64,881
Translation diff			262,646
Operating lease liability			21,170	20,085
Interest expense (net)			596,863	104,104
Share issue to investor and advisors			4,463,799
Stock compensation expense			(1,565,093)	(819,732)
Changes in operating assets and liabilities:
Accounts receivable, net			(2,627,457)	(645,282)
Inventory, net			(4,195,746)	(414,289)
Receivables from / payable to related parties			(774,427)	(54,366)
Deferred revenue			845,047
Prepaids and other current assets			(1,350,845)	(583,145)
Accounts payable			(1,572,321)	164,808
Prepaids and other non current assets			(146,996)	(1,989)
Prepaid expenses and other assets			12,723,129
Other accrued liabilities			218,530	457,914
Net cash used in operating activities			2,863,141	(2,852,159)
Cash flows from investing activities:
Accounts receivable, net			4,069,383
Purchase of / proceeds from sale of property, plant and equipment			551,325	378,348
Net cash used in investing activities			4,620,708	378,348
Cash flows from financing activities:
Proceeds from issuance of common stock against warrant and options			50,000
Proceeds from issuance of convertible notes to other investors			3,000,000	1,100,000
Proceeds from bank overdraft facility (net)				1,283,088
Proceeds from / (Repayment of) term loan				440,878
Proceeds from issuance of convertible notes to principal shareholder			16,980,000
Proceeds from bank overdraft facility (net)			(3,412,646)
Proceeds from / (Repayment) of term loan			(89,845)
Proceeds from securities offering			(446,188)	(412,080)
Repayment of warrants			12,360
Proceeds from notes converted			(22,980,000)
Proceeds from options exercised			(50,000)
Recapitalization			4,559,342
Repayments of notes payable			1,000,000
Net cash provided by financing activities			(1,376,977)	2,411,886
Net change in cash			6,106,872	(61,925)
Effect of exchange rate on cash			16,365	(58,847)
Cash at beginning of year			(1,076,739)	(318,065)
Cash at end of year	5,046,498	(438,837)	5,046,498	(438,837)
Accounting for the merger transaction [Member]
Cash flows from operating activities:
Net loss	(115,506)	$ 303,717	226,647	(1,145,148)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization				64,881
Translation diff
Operating lease liability				20,085
Interest expense (net)			488	104,104
Share issue to investor and advisors
Stock compensation expense				(819,732)
Changes in operating assets and liabilities:
Accounts receivable, net				(645,282)
Inventory, net				(414,289)
Receivables from / payable to related parties				(54,366)
Deferred revenue
Prepaids and other current assets			5,700	(583,145)
Accounts payable				164,808
Prepaids and other non current assets				(1,989)
Other accrued liabilities			5,700	457,914
Net cash used in operating activities
Cash flows from investing activities:
Accounts receivable, net
Purchase of / proceeds from sale of property, plant and equipment			6,837	378,348
Net cash used in investing activities
Cash flows from financing activities:
Proceeds from issuance of common stock against warrant and options
Proceeds from issuance of convertible notes to other investors				1,100,000
Proceeds from bank overdraft facility (net)				1,283,088
Proceeds from / (Repayment of) term loan				440,878
Proceeds from issuance of convertible notes to principal shareholder
Proceeds from bank overdraft facility (net)
Proceeds from / (Repayment) of term loan
Proceeds from securities offering				$ (412,080)
Repayment of warrants
Proceeds from notes converted
Proceeds from options exercised
Recapitalization
Repayments of notes payable
Functional / Other reclassification [Member]
Cash flows from operating activities:
Net loss	(1,674,662)		(61,366)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization
Translation diff
Operating lease liability
Interest expense (net)			569,848
Share issue to investor and advisors
Stock compensation expense
Changes in operating assets and liabilities:
Accounts receivable, net			(25,677)
Inventory, net
Receivables from / payable to related parties			(441,019)
Deferred revenue
Prepaids and other current assets			(5,159,683)
Accounts payable			(922,533)
Other accrued liabilities			878,765
Net cash used in operating activities
Cash flows from investing activities:
Accounts receivable, net
Purchase of / proceeds from sale of property, plant and equipment			2,233
Net cash used in investing activities
Cash flows from financing activities:
Proceeds from issuance of common stock against warrant and options
Proceeds from issuance of convertible notes to other investors
Proceeds from issuance of convertible notes to principal shareholder
Proceeds from bank overdraft facility (net)
Proceeds from / (Repayment) of term loan
Proceeds from securities offering
Repayment of warrants
Proceeds from notes converted
Proceeds from options exercised
Recapitalization
Repayments of notes payable
Recognition of revenue in case of deferred payment sales [Member]
Cash flows from operating activities:
Net loss	696,291		576,154
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization
Translation diff
Operating lease liability
Interest expense (net)			(93,106)
Share issue to investor and advisors
Stock compensation expense
Changes in operating assets and liabilities:
Accounts receivable, net			(385,046)
Inventory, net
Receivables from / payable to related parties
Deferred revenue			845,047
Prepaids and other current assets
Accounts payable
Prepaids and other non current assets
Other accrued liabilities			626,386
Net cash used in operating activities
Cash flows from investing activities:
Accounts receivable, net
Purchase of / proceeds from sale of property, plant and equipment
Net cash used in investing activities
Cash flows from financing activities:
Proceeds from issuance of common stock against warrant and options
Proceeds from issuance of convertible notes to principal shareholder
Proceeds from bank overdraft facility (net)
Proceeds from / (Repayment) of term loan
Proceeds from securities offering
Repayment of warrants
Proceeds from notes converted
Proceeds from options exercised
Recapitalization
Repayments of notes payable
Recognition of right of use of certain assets and liabilities [Member]
Cash flows from operating activities:
Net loss	(71,151)		(46,235)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization
Translation diff
Operating lease liability			21,170
Interest expense (net)
Share issue to investor and advisors
Stock compensation expense
Changes in operating assets and liabilities:
Accounts receivable, net
Inventory, net
Receivables from / payable to related parties
Deferred revenue
Prepaids and other current assets
Accounts payable
Prepaids and other non current assets
Prepaid expenses and other assets
Other accrued liabilities
Net cash used in operating activities
Cash flows from investing activities:
Accounts receivable, net
Purchase of / proceeds from sale of property, plant and equipment
Net cash used in investing activities
Cash flows from financing activities:
Proceeds from issuance of common stock against warrant and options
Proceeds from issuance of convertible notes to other investors
Proceeds from issuance of convertible notes to principal shareholder
Proceeds from bank overdraft facility (net)
Proceeds from / (Repayment) of term loan
Proceeds from securities offering
Repayment of warrants
Proceeds from notes converted
Proceeds from options exercised
Recapitalization
Repayments of notes payable
Errors / Adjustmets [Member]
Cash flows from operating activities:
Net loss	$ 1,250,429		(4,608,838)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization			(121,518)
Translation diff			262,646
Operating lease liability
Interest expense (net)			119,633
Share issue to investor and advisors			4,463,799
Stock compensation expense			(1,565,093)
Changes in operating assets and liabilities:
Accounts receivable, net			(2,216,734)
Inventory, net			(4,195,746)
Receivables from / payable to related parties			(333,408)
Deferred revenue
Prepaids and other current assets			3,803,138
Accounts payable			(649,788)
Prepaids and other non current assets			(146,996)
Prepaid expenses and other assets			12,723,129
Other accrued liabilities			(1,292,321)
Net cash used in operating activities
Cash flows from investing activities:
Accounts receivable, net			4,069,383
Purchase of / proceeds from sale of property, plant and equipment			542,255
Net cash used in investing activities
Cash flows from financing activities:
Proceeds from issuance of common stock against warrant and options			50,000
Proceeds from issuance of convertible notes to other investors			3,000,000
Proceeds from issuance of convertible notes to principal shareholder			16,980,000
Proceeds from bank overdraft facility (net)			(3,412,646)
Proceeds from / (Repayment) of term loan			(89,845)
Proceeds from securities offering			(446,188)
Repayment of warrants			12,360
Proceeds from notes converted			(22,980,000)
Proceeds from options exercised			(50,000)
Recapitalization			4,559,342
Repayments of notes payable			$ 1,000,000

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)	Sep. 30, 2022
Summary of Significant Accounting Policies [Line Items]
Allowance for doubtful accounts (in Dollars)
Inventory (in Dollars)	$ 5,099,849	$ 904,103
Percentage of long-lived assets	100%	100%
USD [Member]
Summary of Significant Accounting Policies [Line Items]
Translation average rate	83.1073	82.73	81.56
INR [Member]
Summary of Significant Accounting Policies [Line Items]
Translation average rate	82.886	78.51	80.255
Minimum [Member]
Summary of Significant Accounting Policies [Line Items]
Remaining instalment term	3 years
Term of additional extended warranty	3 years
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 & Equipment	Sep. 30, 2023
Computer & Peripherals [Member]
Schedule of Property Plant & Equipment [Line Items]
Estimated useful lives	3 years
Furniture [Member]
Schedule of Property Plant & Equipment [Line Items]
Estimated useful lives	5 years
Office equipment [Member]
Schedule of Property Plant & Equipment [Line Items]
Estimated useful lives	5 years
R & D equipment [Member]
Schedule of Property Plant & Equipment [Line Items]
Estimated useful lives	5 years
Server & networking [Member]
Schedule of Property Plant & Equipment [Line Items]
Estimated useful lives	3 years
Vehicles [Member]
Schedule of Property Plant & Equipment [Line Items]
Estimated useful lives	5 years
Minimum [Member] | Leasehold improvement [Member]
Schedule of Property Plant & Equipment [Line Items]
Estimated useful lives	4 years
Minimum [Member] | Plant and machinery [Member]
Schedule of Property Plant & Equipment [Line Items]
Estimated useful lives	4 years
Maximum [Member] | Leasehold improvement [Member]
Schedule of Property Plant & Equipment [Line Items]
Estimated useful lives	9 years
Maximum [Member] | Plant and machinery [Member]
Schedule of Property Plant & 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 ($)		3 Months Ended		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Schedule of Basic and Diluted Earnings Per Share [Abstract]
Net Loss		$ (1,898,538)	$ (486,386)	$ (8,736,042)	$ (2,185,674)
Basic weighted average common shares outstanding	[1]	147,706,418	128,256,013	139,893,866	128,256,013
Dilutive effect of stock-based awards		$ 137,000		$ 137,000
Diluted weighted average common shares outstanding		147,843,418	128,256,013	140,030,866	128,256,013
Basic		$ (0.01)	$ 0	$ (0.06)	$ (0.02)
Diluted		$ (0.01)	$ 0	$ (0.06)	$ (0.02)
[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 condensed statements of changes in equity to the condensed consolidated financial statements for further details.

Property, Plant and Equipment_3

Property, Plant and Equipment, Net (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Property, Plant and Equipment, Net [Abstract]
Depreciation expenses	$ 38,644	$ 24,712	$ 105,701	$ 71,745

Property, Plant and Equipment_4

Property, Plant and Equipment, Net (Details) - Schedule of Property and Equipment - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Schedule of Property and Equipment [Line Items]
Less - accumulated depreciation	$ (305,457)	$ (200,812)
Total	637,391	417,014
Computer & Peripheral [Member]
Schedule of Property and Equipment [Line Items]
Property and Equipment, Gross	150,072	80,532
Furniture [Member]
Schedule of Property and Equipment [Line Items]
Property and Equipment, Gross	142,009	89,044
Leasehold Improvement [Member]
Schedule of Property and Equipment [Line Items]
Property and Equipment, Gross	51,596
Office Equipment [Member]
Schedule of Property and Equipment [Line Items]
Property and Equipment, Gross	91,384	68,059
Plant and machinery [Member]
Schedule of Property and Equipment [Line Items]
Property and Equipment, Gross	109,454	49,331
R & D Equipment [Member]
Schedule of Property and Equipment [Line Items]
Property and Equipment, Gross	119,929	120,480
Server & Networking [Member]
Schedule of Property and Equipment [Line Items]
Property and Equipment, Gross	22,020	8,761
Vehicles [Member]
Schedule of Property and Equipment [Line Items]
Property and Equipment, Gross	183,760	153,619
Leasehold Improvement CWIP [Member]
Schedule of Property and Equipment [Line Items]
Property and Equipment, Gross	72,624
Machine CWIP [Member]
Schedule of Property and Equipment [Line Items]
Property and Equipment, Gross		$ 48,000

Reverse Recapitalization (Detai

Reverse Recapitalization (Details) - USD ($)		9 Months Ended
	Apr. 14, 2023	Sep. 30, 2023	Dec. 31, 2022
Reverse Recapitalization [Line Items]
Issuance of shares (in Shares)	135,808,884
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
Contributed capital (in Dollars)		$ 3,000,000
Percentage of compensation expenses		4%
Additional paid-in capital (in Dollars)		$ 27,964,193	$ (12,812)
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%
Dr. Moll [Member]
Reverse Recapitalization [Line Items]
Percentage of issued and outstanding shares		7%
Andrew Economos [Member]
Reverse Recapitalization [Line Items]
Percentage of issued and outstanding shares		2.86%
AVRA [Member]
Reverse Recapitalization [Line Items]
Additional paid-in capital (in Dollars)		$ 5,000,000
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 ($)	Sep. 30, 2023	Dec. 31, 2022
Accounts Receivable, Net [Abstract]
Receivables non-current	$ 1,780,876	$ 886,263

Accounts Receivable, Net (Det_2

Accounts Receivable, Net (Details) - Schedule of Accounts Receivable - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Schedule of Accounts Receivable [Abstract]
Accounts receivable, net	$ 1,982,807	$ 156,857
Accounts receivable, net (non-current)	1,780,876	886,263
Total accounts receivable, net	$ 3,763,683	$ 1,043,120

Accounts Receivable, Net (Det_3

Accounts Receivable, Net (Details) - Schedule of Details of Customers - Customers - Customer Concentration Risk [Member]	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Customer A [Member] | Revenue [Member]
Revenue, Major Customer [Line Items]
Customer concentration risk percentage	1%	100%	1%	100%
Customer A [Member] | Accounts Receivable [Member]
Revenue, Major Customer [Line Items]
Customer concentration risk percentage			14%		52%
Customer B [Member] | Revenue [Member]
Revenue, Major Customer [Line Items]
Customer concentration risk percentage			10%
Customer B [Member] | Accounts Receivable [Member]
Revenue, Major Customer [Line Items]
Customer concentration risk percentage			13%
Customer C [Member] | Revenue [Member]
Revenue, Major Customer [Line Items]
Customer concentration risk percentage	24%		12%
Customer C [Member] | Accounts Receivable [Member]
Revenue, Major Customer [Line Items]
Customer concentration risk percentage			13%
Customer D [Member] | Revenue [Member]
Revenue, Major Customer [Line Items]
Customer concentration risk percentage	17%		9%
Customer D [Member] | Accounts Receivable [Member]
Revenue, Major Customer [Line Items]
Customer concentration risk percentage			11%
Customer E [Member] | Revenue [Member]
Revenue, Major Customer [Line Items]
Customer concentration risk percentage			24%
Customer E [Member] | Accounts Receivable [Member]
Revenue, Major Customer [Line Items]
Customer concentration risk percentage
Customer F [Member] | Revenue [Member]
Revenue, Major Customer [Line Items]
Customer concentration risk percentage
Customer F [Member] | Accounts Receivable [Member]
Revenue, Major Customer [Line Items]
Customer concentration risk percentage			10%		43%
Customer G [Member] | Revenue [Member]
Revenue, Major Customer [Line Items]
Customer concentration risk percentage			9%
Customer G [Member] | Accounts Receivable [Member]
Revenue, Major Customer [Line Items]
Customer concentration risk percentage			10%
Customer H [Member] | Revenue [Member]
Revenue, Major Customer [Line Items]
Customer concentration risk percentage	21%		10%
Customer H [Member] | Accounts Receivable [Member]
Revenue, Major Customer [Line Items]
Customer concentration risk percentage			10%
Customer I [Member] | Revenue [Member]
Revenue, Major Customer [Line Items]
Customer concentration risk percentage	21%		11%
Customer I [Member] | Accounts Receivable [Member]
Revenue, Major Customer [Line Items]
Customer concentration risk percentage			2%
Customer J [Member] | Revenue [Member]
Revenue, Major Customer [Line Items]
Customer concentration risk percentage	15%		7%
Customer J [Member] | Accounts Receivable [Member]
Revenue, Major Customer [Line Items]
Customer concentration risk percentage			9%

Cash, Cash Equivalents and Re_3

Cash, Cash Equivalents and Restricted Cash (Details) - Schedule of Cash, Cash Equivalents and Restricted Cash - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Schedule of Cash, Cash Equivalents and Restricted Cash [Line Items]
Cash and cash equivalents	$ 6,596,223	$ 217,177
Restricted cash (current)	5,010,593	57,448
Restricted cash (non- current)	35,908
Total cash, cash equivalents and restricted cash	11,642,724	274,625
Lien Against Overdraft Facility [Member]
Schedule of Cash, Cash Equivalents and Restricted Cash [Line Items]
Fixed deposit	4,967,456	42,942
Lien Against Bank Guarantee [Member]
Schedule of Cash, Cash Equivalents and Restricted Cash [Line Items]
Fixed deposit	43,137
Restricted cash (current)	5,009,447
Fixed deposit	19,252
Lien against Credit card facility [Member]
Schedule of Cash, Cash Equivalents and Restricted Cash [Line Items]
Fixed deposit		14,506
Fixed deposit	$ 16,656

Prepaid, Current and Non- Cur_3

Prepaid, Current and Non- Current Assets (Details) - Schedule of Prepaid, Current and Non-Current Assets - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Prepaid, Current and Non- Current Assets [Abstract]
Receivables from statutory authorities	$ 1,467,035	$ 706,817
Security deposit	280,608	7,796
Other prepaid- current assets	550,960	416,198
Prepaid and other current assets	2,298,603	1,130,811
Security deposits	226,136	77,048
Other prepaid- non current asset		6,864
Prepaid and other non current assets	226,136	83,912
Total prepaid, current and non current assets	$ 2,524,739	$ 1,214,723

Accounts Payable and Accrued _3

Accounts Payable and Accrued Expenses (Details) - USD ($)	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Accounts Payable and Accrued Expenses [Abstract]
Accounts payable	$ 720,054	$ 165,477
Other accrued liabilities	409,977
Provision for expense	331,796
Advance from customers	$ 69,506

Accounts Payable and Accrued _4

Accounts Payable and Accrued Expenses (Details) - Schedule of Accounts Payable and Accrued Current and Non-Current Expenses - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Schedule of Accounts Payable and Accrued Current and Non-Current Expenses [Abstract]
Accounts Payable	$ 720,054	$ 165,477
Payable to statutory authorities	35,410	14,515
Salary payable	251,193	136,501
Other accrued liabilities	409,977	347,081
Other accrued liabilities	696,580	498,097
Provision for gratuity long term	30,673	10,626
Other accrued liabilities- non current	30,673	10,626
Total accounts payable, accrued current and non-current expenses	$ 1,447,307	$ 674,200

Notes Payable (Details)

Notes Payable (Details) - USD ($)		3 Months Ended		9 Months Ended
	Apr. 14, 2023	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2023	Sep. 30, 2022	Apr. 15, 2023	Dec. 31, 2022
Notes Payable [Line Items]
Working capital purposes						$ 20,000,000
Common stock issued		$ 16,918		$ 16,918			$ 12,817
Converted stock				$ 23,118,538
Sushruta Pvt Ltd [Member]
Notes Payable [Line Items]
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]
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		$ 0.74
Line of Credit [Member]
Notes Payable [Line Items]
Outstanding line of credit				$ 16,980,000
Common Stock [Member]
Notes Payable [Line Items]
Converted shares issued (in Shares)		22,945,946	7,647,871
Common stock issued		$ 100,000,000		$ 100,000,000

Bank Overdraft Facility (Detail

Bank Overdraft Facility (Details) - USD ($)	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Bank Overdraft [Line Items]
Bank overdrafts	$ 6,116,940	$ 3,123,046
Fixed deposits	$ 4,967,456
Percentage of interest rate	9.20%
Overdraft interest rate	3 years
Bank Overdrafts [Member]
Bank Overdraft [Line Items]
Bank overdrafts	$ 4,826,877

Bank Overdraft Facility (Deta_2

Bank Overdraft Facility (Details) - Schedule of Bank Overdraft Facility - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Schedule of Bank Overdraft [Line Items]
Bank overdraft	$ 6,116,940	$ 3,123,046
HDFC Bank Ltd overdraft (with personal guarantee of Dr. Sudhir Srivastava) (OD1) [Member]
Schedule of Bank Overdraft [Line Items]
Bank overdraft	4,826,877	2,762,962
HDFC Bank Ltd overdraft (with personal guarantee of Dr. Sudhir Srivastava) (OD2) [Member]
Schedule of Bank Overdraft [Line Items]
Bank overdraft	$ 1,290,063	$ 360,084

Borrowings (Details)

Borrowings (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 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 ($)	Sep. 30, 2023	Dec. 31, 2022
Schedule of Loan Structure [Abstract]
Current maturities of long-term debt	$ 499,118	$ 120,880
Long-term borrowings, less current portion		469,017
Total Borrowings	$ 499,118	$ 589,897

Deferred Revenue (Details)

Deferred Revenue (Details) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Deferred Revenue [Abstract]
Interest income	$ 93,106

Deferred Revenue (Details) - Sc

Deferred Revenue (Details) - Schedule of Deferred Revenue - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Schedule of Deferred Revenue [Abstract]
Deferred revenue— beginning of period	$ 43,917
Additions	845,047	43,917
Net changes in liability for pre-existing contracts	888,964	43,917
Revenue recognized
Deferred revenue— end of period	$ 888,964	$ 43,917

Deferred Revenue (Details) - _2

Deferred Revenue (Details) - Schedule of Deferred Revenue Expected - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Deferred revenue expected to be recognized in:
Deferred revenue	$ 888,964	$ 43,917
One year or less [Member]
Deferred revenue expected to be recognized in:
Deferred revenue	92,729	1,776
More than One year [Member]
Deferred revenue expected to be recognized in:
Deferred revenue	$ 796,235	$ 42,141

Deferred Revenue (Details) - _3

Deferred Revenue (Details) - Schedule of Disaggregates Our Revenue - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Schedule of Disaggregates Revenue [Line Items]
Revenue	$ 2,187,006	$ 529,351	$ 4,448,939	$ 529,351
System Sales [Member]
Schedule of Disaggregates Revenue [Line Items]
Revenue	2,133,295	500,636	3,913,492	500,636
Instruments Sale [Member]
Schedule of Disaggregates Revenue [Line Items]
Revenue	$ 53,711	$ 28,715	$ 535,447	$ 28,715

Deferred Revenue (Details) - _4

Deferred Revenue (Details) - Schedule of Revenues by Geographic Region - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Schedule of Revenues by Geographic Region [Line Items]
Revenues	$ 2,187,006	$ 529,351	$ 4,448,939	$ 529,351
India [Member]
Schedule of Revenues by Geographic Region [Line Items]
Revenues	1,649,205	529,351	3,913,103	529,351
UAE [Member]
Schedule of Revenues by Geographic Region [Line Items]
Revenues	$ 537,801		$ 535,836

Stockholders_ Equity (Details)

Stockholders’ Equity (Details) - USD ($)		3 Months Ended		9 Months Ended
	Apr. 14, 2023	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2023	Dec. 31, 2022
Stockholders’ Equity [Line Items]
Common stock, shares authorized		250,000,000		250,000,000	250,000,000
Common stock, par value (in Dollars per share)		$ 0.0001		$ 0.0001	$ 0.0001
Common stock vote				one
Preferred shares issued		5,000		5,000
Preferred shares outstanding		5,000		5,000
Preferred stock, par value (in Dollars per share)		$ 0.0001		$ 0.0001	$ 0.0001
Number of share issued	135,808,884
Provided interim financing (in Dollars)	$ 3,000,000
Additional shares of common stock	3,818,028
Line of credit outstanding (in Dollars)				$ 20,000,000
Common shares issued		169,168,389		169,168,389	128,161,013
Common shares outstanding		169,168,389		169,168,389	128,161,013
Sushruta Pvt Ltd [Member]
Stockholders’ Equity [Line Items]
Converted into shares issued				22,945,946
Farhan Taghizadeh [Member]
Stockholders’ Equity [Line Items]
Common stock, par value (in Dollars per share)		$ 1		$ 1
Exercised options and received				50,000
CardioVentures [Member]
Stockholders’ Equity [Line Items]
Preferred shares issued	5,000
Common Stock post-Merger [Member]
Stockholders’ Equity [Line Items]
Conversion price per share (in Dollars per share)		$ 0.74		$ 0.74
Line of Credit [Member] | Sushruta Pvt Ltd [Member]
Stockholders’ Equity [Line Items]
Line of credit outstanding (in Dollars)				$ 16,980,000
Common Stock [Member]
Stockholders’ Equity [Line Items]
Common stock, shares authorized	250,000,000	250,000,000		250,000,000
Common stock, par value (in Dollars per share)		$ 0.0001		$ 0.0001
Common stock vote				one
Converted into shares issued		22,945,946	7,647,871
Exercised options and received		50,000
Common shares issued		169,168,389		169,168,389
Common shares outstanding		169,168,389		169,168,389

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)		9 Months Ended
	Apr. 15, 2023	Sep. 30, 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
Related Party [Member]
Related Party Transactions [Line Items]
Receivable from related party		$ 1,728,253	$ 1,628,839
Payable to related party			$ 675,013
Sushruta Pvt Ltd [Member]
Related Party Transactions [Line Items]
Outstanding balance amount		$ 16,980,000
Converted shares issued (in Shares)		22,945,946

Related Party Transactions (D_2

Related Party Transactions (Details) - Schedule of Amounts Due from Related Parties - Related Party [Member] - Related Party [Member] - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Schedule of Amounts Due from Related Parties [Line Items]
Receivable from related party	$ 1,728,253	$ 1,628,839
Total	1,728,253	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 ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Assets
Right of use operating lease assets	$ 2,758,518		$ 1,498,109
Liabilities
Current portion of operating lease liablities	375,280		181,900
Non Current portion of operating lease liablities	2,459,296		1,371,097
Total lease liablities	2,834,576		$ 1,552,997
Cash payments for amounts included in the measurement of lease liabilities :
Operating cash outflows for operating leases	$ 362,053	$ 274,014
Ilabs Info Technology 3rd Floor [Member]
Weighted average remaining lease term (years)
Weighted average remaining lease term (years)	6 years 5 months 8 days		7 years 2 months 8 days
Weighted average discount rate
Weighted average discount rate	12%		12%
Village Chhatarpur-1257-1258-Farm [Member]
Weighted average remaining lease term (years)
Weighted average remaining lease term (years)			1 year 11 months 19 days
Weighted average discount rate
Weighted average discount rate			10%
Ilabs Info Technology Ground Floor [Member]
Weighted average remaining lease term (years)
Weighted average remaining lease term (years)	8 years 8 months 1 day
Weighted average discount rate
Weighted average discount rate	12%
Village Chhatarpur-1849-1852-Farm [Member]
Weighted average remaining lease term (years)
Weighted average remaining lease term (years)	1 year 10 months 2 days
Weighted average discount rate
Weighted average discount rate	10%

Leases (Details) - Schedule o_2

Leases (Details) - Schedule of Lease Obligations - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Schedule of Lease Obligations [Abstract]
2023	$ 164,823
2024	695,068
2025	618,525
2026	499,934
2027	508,073
2028 and thereafter	1,690,596
Total Lease Payment	4,177,019
Less: Imputed Interest	1,342,443
Present value of lease liabilities	$ 2,834,576	$ 1,552,997

Income Tax (Details)

Income Tax (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Income Tax [Abstract]
Income tax expense
Valuation allowance	$ 2,597,060		$ 2,597,060		$ 768,324

Income Tax (Details) - Schedule

Income Tax (Details) - Schedule of Components of Income/(Loss) Before Income Taxes - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Schedule of Components of Income/ (Loss) Before Taxes [Abstract]
Domestic
Foreign	(8,736,042)	(2,185,674)
Total	$ (8,736,042)	$ (2,185,674)

Income Tax (Details) - Schedu_2

Income Tax (Details) - Schedule of Effective Income Tax Rate Differs to Income/ (Loss) Before Income Taxes - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Schedule of Effective Income Tax Rate Differs to Income/ (Loss) Before Income Taxes [Abstract]
Accounting profit / (loss) before income tax	$ (1,898,538)	$ (486,386)	$ (8,736,042)	$ (2,185,674)
Income tax expense (benefit) at federal statutory rate at 21%			(1,834,569)	(458,992)
Foreign tax rate differential			(436,802)	(109,284)
Non-deductible expenses			9,736	6,506
Excess tax expense/(benefit) on depreciation			5,915	846
Excess tax expense/(benefit) on Security deposit			142	95
Impact of unrecognized deferred tax asset on the loss of the year			1,818,776	451,545
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)	9 Months Ended
	Sep. 30, 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 ($)	Sep. 30, 2023	Dec. 31, 2022
Deferred tax assets:
Net operating loss carry forwards	$ 763,591	$ 93,772
Net operating loss	1,818,776	669,819
Lease payments	15,972	11,527
Others	3,403	1,533
Total	2,601,742	776,651
Valuation allowance	(2,597,060)	(768,324)
Deferred tax assets	4,683	8,327
Deferred tax liabilities:
Depreciation and amortization	2,886	929
Others	1,797	7,398
Deferred tax liabilities	4,683	8,327
Net deferred tax assets/Liability

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 ($)		Sep. 30, 2023	Dec. 31, 2022
Carrying Value [Member]
Financial Assets
Account receivables net	[1]	$ 1,780,876	$ 886,263
Other non-current financial assets	[2]	162,137	63,266
Total		1,943,013	949,529
Financial Liabilities
Borrowings	[3]		469,017
Lease liabilities	[4]	2,459,296	1,371,097
Other non-current financial liabilities	[5]	30,673	10,626
Total		2,489,969	1,850,740
Fair value [Member]
Financial Assets
Account receivables net	[1]	1,780,876	886,263
Other non-current financial assets	[2]	162,137	63,266
Total		1,943,013	949,529
Financial Liabilities
Borrowings	[3]		469,017
Lease liabilities	[4]	2,459,296	1,371,097
Other non-current financial liabilities	[5]	30,673	10,626
Total		$ 2,489,969	$ 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. 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.

Stock Compensation Expenses (De

Stock Compensation Expenses (Details)	3 Months Ended	9 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2023 USD ($)
Stock Compensation Expenses [Line Items]
Share compensation expense	$ 24,450	$ 32,600
Total unrecognized compensation expense	$ 349,031	349,031
Stock Option [Member]
Stock Compensation Expenses [Line Items]
Share compensation expense		$ 32,600

Stock Compensation Expenses (_2

Stock Compensation Expenses (Details) - Schedule of Common Stock Issued to Consultants as Advisory Shares	9 Months Ended
	Sep. 30, 2023 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total shares granted	137,000
Option vested	76,425
Unvested Option at period end	60,575
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	4,000
Unvested Option at period end	8,000
1-May-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	35,714
Unvested Option at period end	14,286
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	36,711
Unvested Option at period end	38,289

Commitments (Details)

Commitments (Details)			1 Months Ended
	Aug. 01, 2023 USD ($)	Jun. 01, 2023 USD ($) m²	Mar. 31, 2021 USD ($)
Commitments [Abstract]
Lease payments | $	$ 18,097	$ 12,033	$ 16,528
Additional space (in Square Meters) | m²		21,600
Expire date		May 31, 2032

Subsequent Events (Details)

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