SS Innovations International (SSII) 10-Q/A 10 Mar 25 2024 Q2 Quarterly report (amended) Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2024	Mar. 07, 2025
Document Information [Line Items]
Document Type	10-Q/A
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
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 addition to the foregoing, because of the change in auditors and the time required to perform the reaudit, the Company filed its Quarterly Reports on Form 10-Q for the quarters ended March 31, 2024, June 30, 2024 and September 30, 2024, without the required review procedures specified by the Public Company Accounting Oversight Board for a review of interim financial information as described in AS 4105, “Reviews of Interim Financial Information” (the “Required Review”).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 June 30, 2023, September 30, 2023, March 31, 2024, June 30, 2024 and September 30, 2024, 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 quarter ended June 30, 2023, September 30, 2023 and March 31, 2024, 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. The Company has therefore amended the Subject Forms 10-Q for the quarters ended June 30, 2023, September 30, 2023 and March 31, 2024 to give effect to the restatements arising from the reaudit.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 for the quarter ended June 30, 2024 , 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 addition, this Amendment has undergone the Required Review.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 June 30, 2024. 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 June 30, 2024, 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 June 30, 2024: “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.
Document Period End Date	Jun. 30, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2
Entity Information [Line Items]
Entity Registrant Name	SS INNOVATIONS INTERNATIONAL, INC.
Entity Central Index Key	0001676163
Entity File Number	333-216054
Entity Tax Identification Number	47-3478854
Entity Incorporation, State or Country Code	FL
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Contact Personnel [Line Items]
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, Country	IN
Entity Address, Postal Zip Code	122016
Entity Phone Fax Numbers [Line Items]
City Area Code	+91
Local Phone Number	73375 53469
Entity Listings [Line Items]
Title of 12(b) Security	None
No Trading Symbol Flag	true
Security Exchange Name	NONE
Entity Common Stock, Shares Outstanding		187,744,623

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Current Assets:
Cash and cash equivalents	$ 608,215	$ 2,022,276
Restricted cash	5,620,153	5,029,650
Accounts receivable, net	4,280,188	1,901,244
Inventory, net	7,217,663	7,017,913
Prepaids and other current assets	4,255,897	3,890,017
Total Current Assets	23,269,096	21,428,659
Non-Current Assets:
Property, plant, and equipment, net	2,774,967	706,405
Right of use asset	2,448,965	2,657,554
Accounts receivable, net	3,046,783	2,365,013
Restricted cash	327,034	35,919
Prepaids and other non current assets	3,800,258	4,322,444
Total Non-Current Assets	12,398,007	10,087,335
Total Assets	35,667,103	31,515,994
Current Liabilities
Bank overdraft facility	6,861,536	6,018,926
Notes payable	4,450,000
Current maturities of long-term debt	533,854	510,189
Current portion of operating lease liabilities	428,713	396,784
Accounts payable	1,126,373	901,552
Deferred revenue	395,565	156,330
Other accrued liabilities	1,181,912	489,939
Total Current Liabilities	14,977,953	8,473,720
Non- Current Liabilities
Operating lease liabilities, less current portion	2,125,946	2,351,113
Deferred revenue	3,732,399	939,150
Other accrued liabilities	58,391	33,933
Total Non-Current Liabilities	5,916,736	3,324,196
Total Liabilities	20,894,689	11,797,916
Stockholders’ equity:
Preferred stock, authorized 5,000,000 shares of Series A, Non-Convertible Preferred Stock, $0.0001 par value per share; 5,000 shares issued and outstanding as of June 30, 2024 and December 31, 2023	1	1
Common stock, 250,000,000 shares authorized, $0.0001 par value, 170,739,380 shares and 170,711,880 shares issued and outstanding as of June 30, 2024 and December 31, 2023 respectively	17,075	17,072
Accumulated other comprehensive income (loss)	(279,138)	(195,499)
Common stock to be issued, 12,500 shares		50,000
Additional paid in capital	52,628,232	43,457,937
Capital reserve	899,917	899,917
Accumulated deficit	(38,493,673)	(24,511,350)
Total stockholders’ equity	14,772,414	19,718,078
Total liabilities and stockholders’ equity	35,667,103	31,515,994
Related Party
Current Assets:
Receivable from related party	$ 1,286,980	$ 1,567,559

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) - $ / shares	Jun. 30, 2024	Dec. 31, 2023
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	5,000
Preferred stock, shares outstanding	5,000	5,000
Common stock, shares authorized	250,000,000	250,000,000
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares issued	170,739,380	170,711,880
Common stock, shares outstanding	170,739,380	170,711,880
Common stock to be issued, shares	12,500	12,500

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023
REVENUES
Total revenue	$ 4,509,126		$ 1,891,813		$ 8,146,819	$ 2,261,933
Cost of revenue	(3,071,340)		(1,124,116)		(5,980,851)	(1,416,289)
GROSS PROFIT	1,437,786		767,697		2,165,968	845,644
OPERATING EXPENSES:
Research & development expense	759,004		246,426		1,286,995	488,553
Stock compensation expense	2,443,792		8,150		9,552,542	8,150
Depreciation and amortization expense	90,476		34,466		170,577	67,057
Selling, general and administrative expense	2,244,703		5,669,790		5,088,362	6,543,648
TOTAL OPERATING EXPENSES	5,537,975		5,958,832		16,098,476	7,107,408
Loss from operations	(4,100,189)		(5,191,135)		(13,932,508)	(6,261,764)
OTHER INCOME (EXPENSE):
Interest Expense	(242,577)		(365,205)		(432,665)	(621,875)
Interest and other income, net	202,196		31,852		382,850	46,135
TOTAL OTHER EXPENSE, NET	(40,381)		(333,353)		(49,815)	(575,740)
LOSS BEFORE INCOME TAXES	(4,140,570)		(5,524,488)		(13,982,323)	(6,837,504)
Income tax expense
NET LOSS	(4,140,570)		(5,524,488)		(13,982,323)	(6,837,504)
OTHER COMPREHENSIVE INCOME (LOSS)
Foreign currency translation loss	(16,131)		(20,890)		(95,445)	(69,513)
Retirement benefit (net of tax)	3,299		1,246		11,806	5,546
TOTAL COMPREHENSIVE LOSS	$ (4,153,402)	$ (9,912,560)	$ (5,544,132)	$ (1,357,338)	$ (14,065,962)	$ (6,901,471)
Net loss per share - basic (in Dollars per share)	$ (0.02)		$ (0.04)		$ (0.08)	$ (0.05)
Net loss per share - diluted (in Dollars per share)	$ (0.02)		$ (0.04)		$ (0.08)	$ (0.05)
Weighted average- basic shares (in Shares)	170,739,380		143,599,382		170,734,435	135,965,966
Weighted average- diluted shares (in Shares)	181,843,313		143,736,382		181,726,502	136,102,966
System sales
REVENUES
Total revenue	$ 4,258,198		$ 1,424,783		$ 7,752,957	$ 1,780,197
Instruments sale
REVENUES
Total revenue	204,121		467,030		322,636	481,736
Warranty sale
REVENUES
Total revenue	28,795				38,202
Lease income
REVENUES
Total revenue	$ 18,012				$ 33,024

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Equity (Unaudited) - USD ($)	Preferred Stock	Common Stock	Common Stock to be Issued	Additional Paid-In Capital	Accumulated Deficit	Capital Reserve	Accumulated other comprehensive income (loss)	Total
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
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
Net loss								(6,901,471)
Balance at Jun. 30, 2023	$ 1	$ 14,619		10,681,488	(10,470,562)	899,917	(9,367)	1,116,096
Balance (in Shares) at Jun. 30, 2023	5,000	146,172,443
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
Stock compensation				8,150				8,150
Shares to be issued for services				85,616				85,616
Stock issued for services		$ 382		4,463,417				4,463,799
Stock issued for services (in Shares)		3,818,028
Net loss					(5,524,488)		(19,644)	(5,544,132)
Balance at Jun. 30, 2023	$ 1	$ 14,619		10,681,488	(10,470,562)	899,917	(9,367)	1,116,096
Balance (in Shares) at Jun. 30, 2023	5,000	146,172,443
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
Balance at Dec. 31, 2023	$ 1	$ 17,072	$ 50,000	43,457,937	(24,511,350)	899,917	(195,499)	19,718,078
Balance (in Shares) at Dec. 31, 2023	5,000	170,711,880	12,500
Stock compensation				6,842,002				6,842,002
Common stock issued against exercise of warrants		$ 1	$ (50,000)	49,999
Common stock issued against exercise of warrants (in Shares)		12,500	(12,500)
Stock issued for services		$ 2		101,249				101,250
Stock issued for services (in Shares)		15,000
Net loss					(9,841,753)		(70,807)	(9,912,560)
Balance at Mar. 31, 2024	$ 1	$ 17,075		50,451,187	(34,353,103)	899,917	(266,306)	16,748,770
Balance (in Shares) at Mar. 31, 2024	5,000	170,739,380
Balance at Dec. 31, 2023	$ 1	$ 17,072	$ 50,000	43,457,937	(24,511,350)	899,917	(195,499)	19,718,078
Balance (in Shares) at Dec. 31, 2023	5,000	170,711,880	12,500
Net loss								(14,065,962)
Balance at Jun. 30, 2024	$ 1	$ 17,075		52,628,232	(38,493,673)	899,917	(279,138)	14,772,414
Balance (in Shares) at Jun. 30, 2024	5,000	170,739,380
Balance at Mar. 31, 2024	$ 1	$ 17,075		50,451,187	(34,353,103)	899,917	(266,306)	16,748,770
Balance (in Shares) at Mar. 31, 2024	5,000	170,739,380
Stock compensation				2,177,045				2,177,045
Net loss					(4,140,570)		(12,832)	(4,153,402)
Balance at Jun. 30, 2024	$ 1	$ 17,075		$ 52,628,232	$ (38,493,673)	$ 899,917	$ (279,138)	$ 14,772,414
Balance (in Shares) at Jun. 30, 2024	5,000	170,739,380

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Cash flows from operating activities:
Net loss	$ (13,982,323)	$ (6,837,504)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	170,577	67,057
Operating lease liability	15,331	13,777
Interest expense (net)	49,815	575,740
Credit loss reserve	573,048
Shares issued to investors and advisors		4,463,799
Stock compensation expense	9,552,542	8,150
Changes in operating assets and liabilities:
Accounts receivable, net	(3,475,878)	(1,040,193)
Inventory, net	(199,750)	(3,061,647)
Receivables from / payable to related parties	280,579	226,228
Deferred revenue	3,032,484	342,706
Prepaids and other current assets	(488,235)	(962,286)
Accounts payable	224,821	560,346
Prepaids and other non current assets	(6,180)	(73,700)
Other accrued liabilities	558,683	341,021
Net cash used in operating activities	(3,694,486)	(5,376,506)
Cash flows from investing activities:
Purchase of property, plant and equipment	(2,239,139)	(105,536)
Net cash used in investing activities	(2,239,139)	(105,536)
Cash flows from financing activities:
Proceeds from bank overdraft facility (net)	842,610	1,677,577
Proceeds from issuance of convertible notes to principal shareholder	3,000,000	1,225,000
Proceeds from issuance of convertible notes to other investors	1,450,000	3,000,000
Repayment of term loan		(142,895)
Net cash provided by financing activities	5,292,610	5,759,682
Net change in cash	(641,015)	277,640
Effect of exchange rate on cash	108,572	(25,326)
Cash and cash equivalents at the beginning of the period	7,087,845	274,625
Cash and cash equivalents at end of the period	$ 6,555,402	$ 526,939

Financial Statements

Financial Statements	6 Months Ended
	Jun. 30, 2024
Financial Statements [Abstract]
FINANCIAL STATEMENTS	NOTE 1 – FINANCIAL STATEMENTS Organization SS Innovations International, Inc. (the “ Company SSII AVRA On April 14, 2023, a wholly owned subsidiary of the Company, AVRA-SSI Merger Corporation (“ Merger Sub 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 Accounting Acquiree Basis of Presentation Unaudited Interim Condensed Consolidated Financial Statements The interim condensed consolidated balance sheet as of June 30, 2024, and the interim condensed consolidated statements of operations, comprehensive loss and stockholders’ equity for the six months and three months and cash flows for the six months ended June 30, 2024 and June 30, 2023 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 presentation of our financial position as of June 30, 2024 and our results of operations for the six months and three months and cash flows for the six months ended June 30, 2024 and June 30, 2023. The financial data and other financial information disclosed in these notes to the interim condensed consolidated financial statements related to the six months and three months are also unaudited. The interim condensed consolidated results of operations for the six months and three months ended June 30, 2024 are not necessarily indicative of the results to be expected for the year ending December 31, 2024 or for any future annual or interim period. The condensed consolidated balance sheet as of December 31, 2023 included herein was produced 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 Group The standalone financial statements of subsidiaries are fully consolidated on a line-by-line basis. Intra-group balances and transactions, and gains and losses arising from intra-group transactions, are eliminated while preparing 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 GAAP. Restatement of Previously Issued Financial Statements for Correction of Errors The Company restated the accompanying condensed consolidated balance sheet as at June 30, 2024 as well as the condensed consolidated statement of operations and comprehensive loss and the condensed consolidated statements of cash flows for the quarter and three-months ended June 30, 2024, and June 30, 2023, respectively, as previously reported in its Form 10-Q, to reflect the correction of errors arising out of: i. Functional / other reclassification ii. Errors / Adjustments Restatement in June 2024 Summary of restatements made in condensed consolidated balance sheet, as at June 30, 2024, is as follows: Particulars As Previously As Restated Changes Functional / Other Errors / ASSETS Current Assets: Cash and cash equivalents 1,454,675 608,215 (846,460 ) (846,460 ) - Restricted cash 5,619,490 5,620,153 663 - 663 Accounts receivable, net 4,603,800 4,280,188 (323,612 ) 2,219,125 (2,542,737 ) Receivable from related party - 1,286,980 1,286,980 1,297,410 (10,430 ) Inventory, net 6,443,067 7,217,663 774,596 - 774,596 Prepaids and other current assets 4,501,398 4,255,897 (245,501 ) - (245,501 ) Total Current Assets 22,622,430 23,269,096 646,666 2,670,075 (2,023,409 ) Non- Current Assets: Property, plant, and equipment, net 2,023,645 2,774,967 751,322 - 751,322 Right of use asset 2,448,918 2,448,965 47 - 47 Accounts receivable, net 5,265,908 3,046,783 (2,219,125 ) (2,219,125 ) - Restricted cash 327,012 327,034 22 - 22 Receivable from related party 1,297,410 - (1,297,410 ) (1,297,410 ) - Prepaids and other non current assets 4,332,081 3,800,258 (531,823 ) (531,823 ) Total Non-Current Assets 15,694,975 12,398,007 (3,296,968 ) (3,516,535 ) 219,567 Total Assets 38,317,405 35,667,103 (2,650,302 ) (846,460 ) (1,803,842 ) LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities: Bank overdraft facility 7,707,534 6,861,536 (845,998 ) (846,460 ) 463 Notes payable 4,450,000 4,450,000 - - - Current maturities of long-term debt - 533,854 533,854 510,189 23,665 Current portion of operating lease liabilities 428,705 428,713 8 - 8 Accounts payable 1,295,003 1,126,373 (168,630 ) - (168,630 ) Deferred revenue - 395,565 395,565 395,565 - Other accrued liabilities 3,844,064 1,181,912 (2,662,152 ) (2,335,601 ) (326,551 ) Total Current Liabilities 17,725,305 14,977,953 (2,747,352 ) (2,276,307 ) (471,045 ) Non-Current Liabilities: Operating lease liabilities, less current portion 2,125,906 2,125,946 40 - 40 Deferred revenue - 3,732,399 3,732,399 2,879,186 853,213 Other accrued liabilities 939,150 58,391 (880,759 ) (905,217 ) 24,458 Long-term borrowings, less current portion 544,122 - (544,122 ) (544,122 ) - Total Non-Current Liabilities 3,609,178 5,916,736 2,307,558 1,429,847 877,711 Total Liabilities 21,334,483 20,894,689 (439,794 ) (846,460 ) 406,666 Stockholders’ 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 - - - Common stock, 250,000,000 shares authorized, $0.0001 par value, 170,739,380 shares and 170,711,880 shares issued and outstanding as of June 30, 2024 and December 31, 2023 respectively 17,073 17,075 2 - 2 Accumulated other comprehensive income (loss) (378,165 ) (279,138 ) 99,027 - 99,027 Additional paid in capital 48,455,054 52,628,232 4,173,178 - 4,173,178 Capital reserve 899,917 899,917 - - - Accumulated deficit (32,010,958 ) (38,493,673 ) (6,482,715 ) (6,482,715 ) Total stockholders’ equity 16,982,922 14,772,414 (2,210,508 ) - (2,210,508 ) Total liabilities and stockholders’ equity 38,317,405 35,667,103 (2,650,302 ) (846,460 ) (1,803,842 ) Condensed consolidated statement of operations and comprehensive loss for the six-months ended June 30, 2024: Particulars As Previously As Restated Changes Functional / Other Errors / REVENUE: System sales 11,312,947 7,752,957 (3,559,990 ) (27,725 ) (3,532,266 ) Instruments sale 266,785 322,636 55,851 27,725 28,126 Warranty sale 37,278 38,202 924 - 924 Lease income - 33,024 33,024 - 33,024 Total revenue 11,617,011 8,146,819 (3,470,192 ) - (3,470,192 ) Cost of revenue (7,499,849 ) (5,980,851 ) 1,518,998 (389,932 ) 1,908,930 GROSS PROFIT 4,117,163 2,165,968 (1,951,195 ) (389,932 ) (1,561,263 ) OPERATING EXPENSES: Research & development expense 426,118 1,286,995 860,877 830,919 29,958 Stock compensation expense - 9,552,542 9,552,542 3,248,916 6,303,626 Salaries & Payroll Expenses - - - - - Depreciation and amortization expense - 170,577 170,577 169,919 658 Selling, general and administrative expense 9,102,278 5,088,362 (4,013,916 ) (4,436,679 ) 422,763 TOTAL OPERATING EXPENSES 9,528,396 16,098,476 6,570,080 (186,925 ) 6,757,005 Loss from operations (5,411,234 ) (13,932,508 ) (8,521,275 ) (203,007 ) (8,318,267 ) OTHER INCOME (EXPENSE): Interest expense (399,004 ) (432,665 ) (33,662 ) - (33,662 ) Interest and other income, net 230,542 382,850 152,308 - 152,308 TOTAL OTHER INCOME (EXPENSE), NET (168,462 ) (49,815 ) 118,647 - 118,647 LOSS BEFORE INCOME TAXES (5,579,695 ) (13,982,323 ) (8,402,628 ) (203,007 ) (8,199,621 ) Income tax expense - - - - - NET LOSS (5,579,695 ) (13,982,323 ) (8,402,628 ) (203,007 ) (8,199,621 ) Consolidated statements of other comprehensive loss NET LOSS (5,579,695 ) (13,982,323 ) (8,402,628 ) (203,007 ) (8,199,621 ) Foreign currency translation loss (4,078 ) (95,445 ) (91,367 ) - (91,367 ) Retirement benefit (net of tax) - 11,806 11,806 - 11,806 TOTAL COMPREHENSIVE LOSS (5,583,773 ) (14,065,962 ) (8,482,189 ) (203,007 ) (8,279,182 ) Condensed consolidated statement of operations and comprehensive loss for the three-months ended June 30, 2024: Particulars As Previously As Restated Changes Functional / Other Errors / REVENUE: System sales 4,175,755 4,258,198 82,443 (22,033 ) 104,476 Instruments sale 182,088 204,121 22,033 22,033 - Warranty sale 28,207 28,795 588 - 588 Lease income - 18,012 18,012 - 18,012 Total revenue 4,386,050 4,509,126 123,076 - 123,076 Cost of revenue (3,345,560 ) (3,071,340 ) 274,220 1,930 272,290 GROSS PROFIT 1,040,491 1,437,786 397,296 1,930 395,366 OPERATING EXPENSES: Research & development expense 30,068 759,004 728,937 698,979 29,958 Stock compensation expense - 2,443,792 2,443,792 1,311,714 1,132,078 Depreciation and amortization expense - 90,476 90,476 90,476 - Selling, general and administrative expense 3,777,479 2,244,703 (1,532,776 ) (1,776,275 ) 243,499 TOTAL OPERATING EXPENSES 3,807,546 5,537,975 1,730,429 324,894 1,405,535 Loss from operations (2,767,056 ) (4,100,189 ) (1,333,134 ) (322,965 ) (1,010,169 ) OTHER INCOME (EXPENSE): Interest expense (229,521 ) (242,577 ) (13,057 ) - (13,057 ) Interest and other income, net 64,742 202,196 137,454 - 137,454 TOTAL OTHER INCOME (EXPENSE), NET (164,779 ) (40,381 ) 124,398 - 124,398 LOSS BEFORE INCOME TAXES (2,931,834 ) (4,140,570 ) (1,208,736 ) (322,965 ) (885,772 ) Income tax expense - - - - - NET LOSS (2,931,834 ) (4,140,570 ) (1,208,736 ) (322,965 ) (885,772 ) Consolidated statements of other comprehensive loss NET LOSS (2,931,834 ) (4,140,570 ) (1,208,736 ) (322,965 ) (885,772 ) Foreign currency translation loss (1,689 ) (16,131 ) (14,442 ) - (14,442 ) Retirement benefit (net of tax) - 3,299 3,299 - 3,299 TOTAL COMPREHENSIVE LOSS (2,933,523 ) (4,153,402 ) (1,219,879 ) (322,965 ) (896,915 ) Condensed consolidated statement of cashflows for the six-months ended June 30, 2024: Particular As Previously As Restated Changes Functional / Other Errors / Cash flows from operating activities: Net loss (5,579,695 ) (13,982,323 ) (8,402,628 ) (203,007 ) (8,199,621 ) Adjustments to reconcile net loss to net cash used in operating activities: - - Depreciation and amortization 379,608 170,577 (209,031 ) 169,919 (378,950 ) Operating lease liability 149,215 15,331 (133,884 ) - (133,884 ) Stock compensation expense 3,248,916 9,552,542 6,303,626 - 6,303,626 Interest expense (net) - 49,815 49,815 - 49,815 Credit loss reserve - 573,048 573,048 - 573,048 Changes in operating assets and liabilities: - - Accounts receivable, net (2,702,556 ) (3,475,878 ) (773,322 ) 2,219,125 (2,992,447 ) Inventory, net 4,064 (199,750 ) (203,814 ) - (203,814 ) Receivables from / payable to related parties 280,579 280,579 270,149 10,430 Deffered revenue 3,032,484 3,032,484 - 3,032,484 Prepaids and other current assets (902,474 ) (488,235 ) 414,239 - 414,239 Accounts payable 3,660,476 224,821 (3,435,655 ) - (3,435,655 ) Prepaids and other non current assets (9,637 ) (6,180 ) 3,457 - 3,457 Other accrued liabilities 558,683 558,683 - 558,683 Lease payments (342,501 ) - 342,501 - 342,501 Net cash used in operating activities (2,094,584 ) (3,694,486 ) (1,599,902 ) 2,456,186 (4,056,088 ) Cash flows from investing activities: Accounts receivable, net (2,900,895 ) - 2,900,895 2,900,895 - Purchase of property, plant and equipment (1,488,212 ) (2,239,139 ) (750,927 ) - (750,927 ) Receivables from / payable to related parties 270,149 - (270,149 ) (270,149 ) - Net cash used in investing activities (4,118,959 ) (2,239,139 ) 1,879,819 2,630,746 (750,927 ) Cash flows from financing activities: Proceeds from issuance of convertible notes to other investors 1,450,000 1,450,000 - - - Proceeds from issuance of convertible notes to principal shareholder 3,000,000 3,000,000 - - - Proceeds from bank overdraft facility (net) 1,688,608 842,610 (845,998 ) - (845,998 ) Proceeds from securities offering 101,252 - (101,252 ) - (101,252 ) Net cash provided by financing activities 6,239,860 5,292,610 (947,250 ) - (947,250 ) Net change in cash 26,318 (641,015 ) (667,333 ) 5,086,932 (5,754,265 ) Effect of exchange rate on cash (4,080 ) 108,572 112,652 - - Cash and cash equivalents at the beginning of the period 7,051,927 7,087,845 35,918 - - Cash and cash equivalents at end of the period 7,074,165 6,555,402 (518,763 ) 5,086,932 (5,754,265 ) (1) Functional / Other reclassifications In 2024, 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 loss. Following further evaluation, these expenses have been reclassified between COGS, R&D and SG&A. Salaries and benefits for production staff are now included under COGS, aligning them more accurately with the Company’s production costs. This enhances the calculation of gross profit margins and ensures the expenses are matched with the corresponding revenue. Salaries for R&D personnel have been classified exclusively in R&D expenses, properly attributing costs to the development of new products and technologies and reflecting the Company’s ongoing investment in innovation. These changes improve the functional categorization of expenses and provide a more accurate depiction of the Company’s operating performance. 3. Other reclassifications in 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 June 30, 2024 (A) Impact on restated Condensed Consolidated Balance Sheet Reclassifications were of below nature: 1. Cash & cash equivalents: The company identified that previously cash & cash equivalents includes bank overdraft balance of $ 846,460 which are now correctly reclassified to bank overdraft facility. 2. Accounts receivable of $2,219,215 are reclassified from non-current to current based on their due date of collection as per contract with customers. 3. Receivables from related party (net) of $1,297,410 reclassified from non-current to current based on their due date of collection. 4. Other accrued liabilities: Deferred revenue was previously recorded under other accrued liability (current) amounting to $2,335,601 and other accrued liability (non-current) amounting to $ 939,150. This has now been classified separately as defer revenue current amounting to $ 395,565 and non-current amounting to $2,879,186. 5. Long term borrowings: As at June 30, 2024, long term borrowings amounting to $510,189 are now reclassified to current maturities of long-term debt. Additionally, actuarial liability amounting $33,933 which were previously classified under long term borrowing (non-current) has now been reclassified to other accrued liabilities (non-current). Differential impact of above adjustments have been corrected in the condensed consolidated statement of cash flows for the six months ended June 30, 2024. (B) Reclassifications Condensed Consolidated Statement of Operations and comprehensive loss Reclassifications were of below nature: (i) Functional classification Operating expenses are now reclassified functionally, encompassing Selling, general and administrative expense, research and development expense and stock compensation expense. This reclassification has resulted in increase in the Cost of revenue by $389,932, Research and development expense by $830,919, Stock compensation expense by $3,248,916, Depreciation and amortization expense by $169,919 and a decrease in Selling, general and administrative expense by $4,436,679 for the six months ended June 30, 2024. Similarly, this reclassification has resulted in decrease in the Cost of revenue by $1,930, Research and development expense by $698,979, Stock compensation expense by $1,311,714, Depreciation and amortization expense by $90,476 and a decrease in Selling, general and administrative expense by $1,776,275 for the three months ended June 30, 2024. (ii) Other reclassifications Sales of instruments amounting to $ 27,725 and $22,033 for the six months and three months period ended June 30, 2024 respectively, was previously recorded under System sales and has now been correctly classified to Instrument sales. 2. Correction of other errors in measurement of income/expense/asset/liabilities. We also noted errors in measurement of income/expense/assets/liabilities throughout different financial statements captions which were corrected in the restated financial statements. Below are major error corrections made in condensed consolidated financial statements for the period ended June 30, 2024: (i) Errors relating to sales cut-off: The Company identified that sale of systems amounting to $2,542,737 were recorded in previously filed financial statements as System sales that were not related to current period. Correspondingly, a reversal entry was made in current period resulting in decrease of accounts receivable and System sale. (ii) Deferred Revenue: The Company identified that sale of system amounting to $887,237 and $104,476 for six months and three months period ended June 30, 2024 respectively, were recorded in previously filed financial statements which relates to unsatisfied performance obligations. Accordingly, the same was rectified in current period that results in increase of deferred revenue and decrease in System sales. (iii) Lease income: Lease payments relating to the fixed payments arising out of the systems installed on Pay per use basis was recorded as lease income amounting to $33,024 and $18,012 for six months and three months period ended June 30, 2024 respectively. (iv) Incorrect recognition of prepaid and other current asset: The Company identified that recovery of security deposits/advances amounting to $316,947 is doubtful and hence a credit loss reserve for the same was created. This was not accounted for in the previously filled financial statements. Additionally, prepaid assets amounting to $ 47,804 were expensed off as services were already availed. Further the Company accrued interest on fixed deposits amounting to $ 119,250 which was not recorded in the previously filed financial statements. As a result of these adjustments, prepaid and other current assets decreased by $245,501. (v) Incorrect capitalization of PPE: The Company identified that it has leased one system on “pay per use basis” to a customer and one system was used for “demo”. However, in the previous financial statements these systems were classified as inventory, which are now capitalized in property, plant and equipment and depreciation is recomputed accordingly. As a result of this adjustment property, plant and equipment was increased by $540,040 (net of depreciation) as at June 30, 2024. Incorrect useful life of PPE: The Company identified that property, plant, and equipment were previously recorded incorrectly, with depreciation charged based on estimated useful life determined by management. Following a thorough analysis, the asset life were corrected, and depreciation was recalculated accordingly. As a result of this adjustment property, plant, and equipment was increased by $211,282 for the six months ended June 30, 2024. (vi) The Company identified that the inventory was previously recorded at incorrect valuation. As a result of this adjustment, inventory is increased by $774,596 (net off amount capitalized in property, plant and equipment relating to system leased on “pay per use basis” to a customer and one system was used for “demo” amounting to $542,040 as at June 30, 2024. Consequent to this adjustment, cost of revenue has decreased by $1,908,930 and $272,290 for six months and three months period ended June 30, 2024 respectively. (vii) Incorrect accrual of expenses: The company has identified some payable balances which was previously recorded incorrectly in books of accounts, as a result amount of $326,551 and $168,830 was reduced from other accrued liability and accounts payable respectively. (viii) Discounting of Security deposits: The Company identified that discounting of security deposits was not initially performed. As a result, the discounting of security deposits has now been recorded, along with the corresponding prepaid security deposit. (ix) Stock compensation expenses: The Company had issued stocks to advisors upfront for services to be received in the future. However the Company had recorded complete expense upfront in the previously filed financial statements. This was corrected by reversing the stock compensation expense and recording prepaid and non current assets amounting to $533,495. Further, the stock compensation expense was incorrectly recorded and requires correction in grant date fair value. Consequently, an amount of $6,837,121 and $1,665,573 has additionally recognized in condensed consolidated statements of operations and comprehensive loss for six months and three months ended June 30, 2024 respectively. (x) The Company identified that certain traveling and lodging expenses amounting to $10,430 were not recorded as business expense of the Company, and this has now been correctly recorded and corresponding receivables from related party (Dr. Sudhir Prem Srivastava) have been decreased. (xi) Unrecognized Gratuity provision: The Company identified that the expense and provision for gratuity were not recorded for the period ended June 30, 2024. These were subsequently recorded for the in the current period, with balances reconciled against the actuarial report. Accordingly, gratuity liability is recorded in other accrued liabilities (non-current) by $24,458. (xii) Unrecognized Research & development expenses: The Company identified that there are certain expenses relating to research and development expense which was not recorded in the previously filed financial statements amounting to $29,958 for six and three months ended June 30, 2024 and this has now been recognized. (xiii) Unrecognized Interest expense: The Company identified that interest expense relating to unwinding of interest on Letter of Credit availed on recourse basis was not recorded in the previously filed financial statements amounting to $23,665 and $13,057 for six and three months ended June 30, 2024 and this has now been recognized. (xiv) Foreign currency translation loss amounting to $91,367 and $14,442 for the six months and three months for the period ended June 30, 2024 are primarily due to translation difference in foreign exchange on account of errors / adjustments as mentioned above. Differential impact of above adjustments has been corrected in the condensed consolidated statement of cash flows for the six months ended June 30, 2024. Going Concern The accompanying condensed consolidated financial statements have been prepared on a going concern basis which implies the Company will continue to meet its obligations for the next 12 months as of the date these financial statements are issued. The Company had a working capital surplus of $8,291,143 and an accumulated deficit of $38,493,673 as of June 30, 2024. The Company also had a net loss of $13,982,323 for the six months ended June 30, 2024 and $4,140,570 for the three months ended June 30, 2024 which was mainly on account of non-cash items like Stock Compensation expense of $9,552,542 for six months and $2,443,792 for three months, Depreciation of $170,577 for six months and $90,476 for three months. In addition, the Company has been dependent on related parties to fund operations. These conditions raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the condensed consolidated financial statements are issued. Between February 1, 2024 and February 14, 2024, the Company raised $2,450,000 through a private offering of 7% One-Year Convertible Promissory Notes (“Notes”) from two affiliates of $1,000,000 each and $450,000 from three 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. In April 2024, the Company has further raised $2,000,000 from its affiliate by issuance of two One-Year 7% Promissory Notes of $ 1,000,000 each, to meet certain working capital needs. However, the Company’s existing cash resources and income from operations, are not expected to provide sufficient funds to carry out the Company’s operations and business development through the next twelve (12) months. The management of the Company is making efforts to raise further funding to scale up operations and meet its longer-term capital needs. While management of the Company believes that it will be successful in its capital formation and planned expansion of its operating activities, there can be no assurance that the Company will be able to raise additional equity capital or be successful in generating additional revenues and ultimately achieving profitability. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the possible inability of the Company to continue as a going concern.

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2024
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 June 30, 2024, and December 31, 2023 amounted to $255,536 and $ 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 six months ended June 30, 2024 closing rate at 83.35 US$: INR, average rate at 83.27 US$:INR. The relevant translation rates are as follows: for the six months ended June 30, 2023 closing rate at 82.07 US$: INR, average rate at 82.37 US$:INR. The relevant translation rates are as follows: for the year ended December 31, 2023 closing rate at 83.19 US$: INR, average rate at 82.96 US$: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 June 30, 2024 and December 31, 2023 the Company valued the inventory at $7,217,663 and $7,017,913 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: The Company also sells 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. iv. Lease Income: Under ASC 842, in case where the systems are installed under a pay-per-use arrangement, the fixed component of income arising from the contract shall be recognized as lease income over the lease term on a straight-line basis. Further this arrangement doesn’t involves any transfer of title to the counterparty, hence the Company has capitalized the cost of production relating to those systems under property, plant and equipment and accordingly charges the depreciation over its period of useful life. 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 life of the assets. The estimated useful lives used in calculating depreciation are as follows: Years Computer & peripherals 3 Furniture 5 Leasehold improvement 4-9 Office equipment 5 Plant and machinery 4-8 Research & Development equipment 5 Server & networking 3 Vehicles 5 Pay per use systems 10 Demo system 10 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 Six Months ended June 30, June 30, Net Loss (a) (13,982,323 ) (6,837,504 ) Basic weighted average common shares outstanding (b) 170,734,435 135,965,966 Dilutive effect of convertible note (1) 438,696 - Dilutive effect of stock-based awards 10,553,371 137,000 Diluted weighted average common shares outstanding 181,726,502 136,102,966 Earnings per share attributable to SS INNOVATIONS INTERNATIONAL INC. stockholders: Basic and Diluted (a)/(b) (0.08 ) (0.05 ) For the Three Months ended June 30, June 30, Net Loss (a) (4,140,570 ) (5,524,488 ) Basic weighted average common shares outstanding (b) 170,739,380 143,599,382 Dilutive effect of convertible note (1) 550,562 - Dilutive effect of stock-based awards 10,553,371 137,000 Diluted weighted average common shares outstanding 181,843,313 143,736,382 Earnings per share attributable to SS INNOVATIONS INTERNATIONAL INC. stockholders: Basic and Diluted (a)/(b) (0.02 ) (0.04 ) 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. (1) Represents dilution effect related to the interest on convertible notes in the calculation of diluted weighted average shares outstanding for the portion of the period. Refer Note 9– Notes Payable to the condensed consolidated financial statements for further details. 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 June 30, 2024 and December 31, 2023 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 On November 27, 2023, the FASB issued Accounting Standards Update (ASU) No. 2023- 07, “Improvements to Reportable Segment Disclosures” (“ASU 2023-07”). The effective date of ASU 2023-07 is for fiscal years beginning after December 15, 2023 and interim periods within fiscal years beginning after December 15, 2024. The adoption of ASU 2023-07 will enhance expense disclosures in segment reporting and other qualitative disclosures and allows for disclosing multiple measures of segment profit or loss. The Company does not expect any significant impact from the adoption of this standard. On December 14, 2023, the FASB issued ASU No. 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” (“ASU 2023-09”). The effective date of ASU 2023-09 is for fiscal years beginning after December 15, 2024. The adoption of ASU 2023-09 will enhance quantitative and qualitative disclosures related to rate reconciliation of significant components and income tax paid. The Company does not expect any significant impact from the adoption of this standard.

Property, Plant and Equipment,

Property, Plant and Equipment, Net	6 Months Ended
	Jun. 30, 2024
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: - June 30, December 31, Gross Amount Computer & peripheral 261,585 180,009 Furniture 212,173 175,707 Leasehold improvement 200,686 154,651 Office equipment 136,361 103,371 Pay Per Use Systems 1,694,813 - Plant and machinery 220,128 128,498 Research & Development equipment - 90,434 Server & networking 34,098 21,999 Vehicles 183,216 183,577 Demo system 271,933 - Accumulated depreciation (440,026 ) (331,841 ) Total 2,774,967 706,405 Depreciation expenses for the six months ended June 30, 2024, and 2023 amounted to $170,577 and $67,057 respectively. Depreciation expenses for the three months ended June 30, 2024, and 2023 amounted to $90,476 and $34,466 respectively. Further 1 system has been installed for demonstration purposes which was initially recorded as inventory. Hence, from the date of installation it has been recorded under “Property, plant and equipment” in accordance with ASC 360.

Reverse Recapitalization

Reverse Recapitalization	6 Months Ended
	Jun. 30, 2024
Reverse Recapitalization [Abstract]
REVERSE RECAPITALIZATION	NOTE 4 – REVERSE RECAPITALIZATION The Transaction On April 14, 2023 (“ Closing CardioVentures Merger Agreement Merger Sub At Closing, Merger Sub merged with and into CardioVentures (the “ Merger ● 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 shares 5,000 of newly designated Series A Non-Convertible Preferred Stock (the “ Series A Preferred 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. ● 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:

Accounts Receivable, Net

Accounts Receivable, Net	6 Months Ended
	Jun. 30, 2024
Accounts Receivable, Net [Abstract]
ACCOUNTS RECEIVABLE, NET	NOTE 5 – ACCOUNTS RECEIVABLE, NET Accounts receivable consisted of the following as of June 30, 2024 and December 31, 2023: June 30, December 31, Accounts receivable, net 4,280,188 1,901,244 Accounts receivable, net (non-current) 3,046,783 2,365,013 7,326,971 4,266,257 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 $3,046,783 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 six months and three months period ended June 30, 2024, and June 30, 2023 and 10% or more of total accounts receivables as at June 30, 2024, and December 31, 2023. Percentage of revenue Percentage of revenue Percentage of Accounts June 30, June 30, June 30, June 30, June 30, December 31, Customer A 0 % - 0 % - 6 % 10 % Customer B 0 % 17 % 0 % 20 % 5 % 10 % Customer C 0 % 19 % 0 % 22 % 6 % 12 % Customer D 1 % 1 % 1 % 1 % 8 % 13 % Customer E 18 % - - - - - Customer F 6 % - 11 % - - - Customer G 6 % - 11 % - - - Customer H 8 % - 14 % - 9 % - Customer I 5 % - 10 % - 4 % - Customer J 6 % - 11 % - 6 % - Customer K 7 % - 12 % - 6 % -

Cash, Cash Equivalents and Rest

Cash, Cash Equivalents and Restricted Cash	6 Months Ended
	Jun. 30, 2024
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 June 30, 2024, and December 31, 2023. June 30, December 31, (As Restated) 2023 Cash and cash equivalents 608,215 2,022,276 Fixed deposit Lien against overdraft facility 5,552,579 4,962,515 Lien against letter of credit 24,565 24,041 Lien against bank guarantee 43,009 43,094 Restricted cash (Current) 5,620,153 5,029,650 Fixed deposit Lien against bank guarantee 310,381 19,233 Lien against credit card facility 16,653 16,686 Restricted cash (Non- current) 327,034 35,919 Total cash, cash equivalents and restricted cash 6,555,402 7,087,845 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	6 Months Ended
	Jun. 30, 2024
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 June 30, 2024, and December 31, 2023: June 30, December 31, 2023 Receivables from statutory authorities 1,852,166 1,904,859 Prepaid expense- stock compensation current 1,066,991 1,066,991 Security deposits 205,238 299,540 Other prepaid- current assets 1,131,502 618,627 Prepaid and other current assets 4,255,897 3,890,017 Prepaid expense- stock compensation non current 3,556,636 4,090,131 Security deposits 176,245 225,488 Other prepaid- non current assets 67,377 6,825 Prepaid and other non current assets 3,800,258 4,322,444 Total prepaid, current and non current assets 8,056,155 8,212,461 Prepaid expenses – stock compensation represents unamortized portion of common stock granted to advisors for services to be rendered by them in future. (Refer Note 19 – Stock Compensation Expenses)

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	6 Months Ended
	Jun. 30, 2024
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 June 30, 2024, and December 31, 2023: June 30, December 31, Accounts payable 1,126,373 901,552 Payable to statutory authorities 4,974 35,149 Salary payable 492,651 310,789 Other accrued liabilities 684,287 144,001 Other accrued liabilities 1,181,912 489,939 Provision for Gratuity Long term 58,391 33,933 Other accrued liabilities- Non Current 58,391 33,933 Total accounts payable, accrued current and non current expenses 2,366,676 1,425,424 Accounts payable $1,126,373 as of June 30, 2024, reflect the amounts due to various vendors of supplies and services in the normal course of business operations. Other accrued liabilities of $579,986 as of June 30, 2024, mainly include $333,348 advance from customers and expenses payable of $327,812.

Notes Payable

Notes Payable	6 Months Ended
	Jun. 30, 2024
Notes Payable [Abstract]
NOTES PAYABLE	NOTE 9 – NOTES PAYABLE In the month of February 2024, the Company raised $2,450,000 through 7% One-Year Convertible Promissory Notes (“Notes”) from two affiliates of $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. In month of April 2024, the Company raised $2,000,000 from its affiliate by issuance of two One-Year 7% Promissory Notes of $1,000,000 each, to meet certain working capital requirements. These Notes are payable in full after 12 months from the respective date of issuance of these Notes.

Bank Overdraft Facility

Bank Overdraft Facility	6 Months Ended
	Jun. 30, 2024
Bank Overdraft Facility [Abstract]
BANK OVERDRAFT FACILITY	NOTE 10 – BANK OVERDRAFT FACILITY Bank overdraft facility consisted of the following as of June 30, 2024, and December 31, 2023. June 30, December 31, HDFC Bank Ltd overdraft (with lien against fixed deposits) (OD1) (602,581 ) 4,756,389 HDFC Bank Ltd overdraft (OD2) (243,944 ) 1,262,537 HDFC Bank working capital demand loan (1) - 8.65% 599,849 - HDFC Bank working capital demand loan (2) - 9.07% 239,940 - HDFC Bank working capital demand loan (3) - 9 23% 599,849 - HDFC Bank working capital demand loan (4) - 9.11% 1,319,668 - HDFC Bank working capital demand loan (5) - 8.50% 4,948,755 - Bank overdraft 6,861,536 6,018,926 HDFC bank has sanctioned the facilities for the Company which include overdraft and working capital demand loan (WCDL). The facility of HDFC Bank overdraft (OD1) is availed on the basis of lien on the fixed deposits of $5,549,118 provided by the Company while (OD2) is secured by all the current assets, plant and machinery of the Company and additionally secured by personal security of Dr. Sudhir Srivastava for this facility. As of June 30, 2024 and December 31, 2023, 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 Dr. Sudhir Srivastava. The cash credit facility is sanctioned at an interest rate of 9.50% (linked with 3-month T-Bill) 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 of 1.25% over and above prevailing rate of interest on fixed deposits, payable at monthly intervals on the first day of the following month. During the current period, the Company has availed the facility of working capital demand loan (WCDL) against the conversion of Bank overdraft which is availed on basis of lien on the fixed deposits provided by the Company, all the current assets, plant and machinery of the Company and additionally on personal guarantee of Dr. Sudhir Srivastava for this facility as set forth above. This facility of WCDL carries a fixed interest rate (as mentioned above) and is repayable in the month of July, August and November 2024 amounting to $1,319,668, $5,548,604 and $839,789 respectively.

Borrowings

Borrowings	6 Months Ended
	Jun. 30, 2024
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 short-term liability (including interest) for the year ended December 31, 2023, and for the period ended June 30, 2024. June 30, December 31, Current maturities of long-term debt 533,854 510,189

Deferred Revenue

Deferred Revenue	6 Months Ended
	Jun. 30, 2024
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 six months and three months ended June 30, 2024, the company had sold fourteen and ten 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 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 $159,376 and $41,136 as interest income on account of deferred financing component during the period ended June 30, 2024 and 2023 respectively. 30 June December 31, (As restated) 2023 Deferred revenue- beginning of period 1,095,480 43,917 Additions 3,100,972 1,053,334 Net changes in liability for pre-existing contracts 4,196,452 1,097,251 Revenue recognized for warranty sales 38,202 1,771 Revenue recognized for instrument sales 30,286 - Deferred revenue- end of period 4,127,964 1,095,480 Deferred revenue expected to be recognized in: One year or less 395,565 156,330 More than one year 3,732,399 939,150 4,127,964 1,095,480 For the six-months ended June 30, 2024, and 2023: The following table disaggregates our revenue by major source: June 30, June 30, (As restated) 2023 System sales 7,752,957 1,780,197 Instruments sale 322,636 481,736 Warranty sale 38,202 - Lease income 33,024 - Total revenue 8,146,819 2,261,933 Revenues for six months ended June 30, 2024 and 2023 by geographic region (determined based upon customer domicile), were as follows: June 30, June 30, India 7,638,754 2,261,933 Nepal 508,065 - 8,146,819 2,261,933 For the three-months ended June 30, 2024, and 2023: The following table disaggregates our revenue by major source: June 30, June 30, System sales 4,258,198 1,424,783 Instruments sale 204,121 467,030 Warranty sale 28,795 - Lease income 18,012 - Total revenue 4,509,126 1,891,813 Revenues for three months ended June 30, 2024 and 2023 by geographic region (determined based upon customer domicile), were as follows: June 30, June 30, India 4,001,061 1,891,813 Nepal 508,065 - 4,509,126 1,891,813

Stockholders_ Equity

Stockholders’ Equity	6 Months Ended
	Jun. 30, 2024
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. As of June 30, 2024, there were 170,739,380 issued and outstanding common shares. Holders of common stock are entitled to one vote for each share of common stock. Preference shares The Company had outstanding 5,000 shares of preferred stock, par value $0.0001 as at June 30, 2024 and December 31, 2023.

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 14 – RELATED PARTY TRANSACTIONS As of June 30, 2024, and December 31, 2023, there were amounts due from related parties, respectively. The advances are unsecured, non-interest bearing and due on demand. June 30, December 31, Receivable from related party 1,286,980 1,567,559 Total 1,286,980 1,567,559 The receivable balances from related parties are across the Company and its related entities in the normal course of business. All such receivable balances are non-interest bearing and are receivable on demand. Receivable from related party amounting to $1,286,980 and $1,567,559 as at June 30, 2024 and December 31, 2023 respectively, majorly consists proceeds of convertible promissory notes raised by the Company from the investors during the respective years, but collected by related entities on its behalf.

Leases

Leases	6 Months Ended
	Jun. 30, 2024
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: June 30, Operating leases 2024 December 31, Assets Right of use operating lease assets 2,448,965 2,657,554 Liabilities Current portion of operating lease liability 428,713 396,784 Non Current portion of operating lease liability 2,125,946 2,351,113 Total lease liabilities 2,554,659 2,747,897 June 30, Operating leases 2024 December 31, Weighted average remaining lease term (years) Ilabs Info Technology 3rd Floor 5.69 6.19 Ilabs Info Technology Ground Floor 7.92 8.42 Village Chhatarpur-1849-1852-Farm 1.08 1.58 Weighted average discount rate Ilabs Info Technology 3rd Floor 12 % 12 % Ilabs Info Technology Ground Floor 12 % 12 % Village Chhatarpur-1849-1852-Farm 10 % 10 % Supplemental cash flow and other information related to leases are as follows: Period ended June 30 2024 2023 Cash payments for amounts included in the measurement of lease liabilities: Operating cash outflows for operating leases 342,202 193,046 Maturities of lease liabilities as of June 30, 2024 were as follows: Operating Fiscal Year Amount 2024 351,144 2025 616,692 2026 498,452 2027 506,567 2028 515,088 2029 and thereafter 1,170,498 Total Lease Payment 3,658,441 Less: Imputed Interest 1,103,782 Present value of lease liabilities 2,554,659

Income Tax

Income Tax	6 Months Ended
	Jun. 30, 2024
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 June 30, 2024, and 2023 nor for other deferred tax assets generated, due to its uncertainty of realizing a benefit from those items . The components of loss before income taxes consist of the following: For the Six months ended June 30, June 30, (As Restated) Domestic - - Foreign (13,982,323 ) (6,837,504 ) Total (13,982,323 ) (6,837,504 ) The Company does not have federal and state net operating losses for the period ended June 30, 2024, and June 30, 2023. The Company has not recorded any amounts for unrecognized tax benefits as of June 30, 2024, and June 30, 2023. 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 June 30, 2024, and June 30, 2023. 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 June 30, June 30, (As Restated) Accounting loss before income tax (13,982,323 ) (6,837,504 ) Income tax expense (benefit) at federal statutory rate at 21% (2,936,288 ) (1,435,876 ) Foreign tax rate differential (582,783 ) (341,875 ) Non-deductible expenses 135,434 6,631 Excess tax expense/(benefit) on depreciation (38,755 ) 4,618 Excess tax expense/(benefit) on security deposit 152 70 Impact of unrecognized deferred tax asset on the loss of the year 3,422,240 1,424,557 Income tax expense/(benefit) - - The Company recorded nil The components of the deferred tax balances were as follows: June 30, December 31, Deferred tax assets: Net operating loss carry forwards 5,123,862 763,591 Net operating loss 2,839,581 4,360,270 Lease payments 22,196 18,976 Others 110,865 23,754 8,096,504 5,166,591 Valuation allowance (8,060,150 ) (5,145,040 ) Deferred tax assets 36,354 21,551 Deferred tax liabilities: Depreciation and amortization 36,354 16,763 Others - 4,788 Deferred tax liabilities 36,354 21,551 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 June 30, 2024, and December 31, 2023, and recorded a valuation allowance of $8,060,150 and $5,145,040, respectively.

Employee Benefit Plan

Employee Benefit Plan	6 Months Ended
	Jun. 30, 2024
Employee Benefit Plan [Abstract]
EMPLOYEE BENEFIT PLAN	NOTE 17 – EMPLOYEE BENEFIT PLAN The Company’s Gratuity Plan in India provides for a lump sum payment to employees on retirement or upon termination of employment in an amount based on the respective employee’s salary and years of employment with the Company. Liabilities under this plan are determined by actuarial valuation using the projected unit credit method. Current service costs for these plans are accrued in the year to which they relate. Actuarial gains or losses or prior service costs, if any, resulting from amendments to the plans, are recognized and amortized over the remaining period of service of the employees. The Gratuity Plan is unfunded, and the company does not make contributions to the plan assets. The benefit obligation has been measured as of June 30, 2024, and December 31, 2023. The following table sets forth the activity and the amounts recognized in the Company’s consolidated financial statements at the end of the relevant periods: June 30, December 31, Change in projected benefit obligation Projected benefit obligation as on beginning 34,005 10,655 Service cost 12,531 15,707 Interest cost 1,203 759 Benefits paid - - Actuarial loss ^ 11,806 7,009 Effect of exchange rate changes (26 ) (125 ) Projected benefit obligation at end 59,519 34,005 Unfunded status in the end 59,519 34,005 Unfunded amount recognized in consolidated balance sheets Non-current liability (included under other non-current liabilities 58,391 33,933 Current liability (included under accrued employee costs) 1,128 72 Total accrued liability 59,519 34,005 Accumulated benefit obligation at end 29,968 15,508 ^ During the period ended June 30, 2024, and December 31, 2023, actuarial loss was driven by changes in actuarial assumptions, offset by experience adjustments on present value of benefit obligations. Components of net periodic benefit costs recognized in condensed consolidated statements of operations and comprehensive loss and actuarial loss reclassified from AOCI, were as follows: June 30, December 31, Service cost 12,531 15,707 Interest cost 1,203 759 Expected return on plan assets - - Amortization of actuarial loss, gross of tax - - Net gratuity cost 13,734 16,466 The components of retirement benefits included in AOCI, excluding tax effects, were as follows: June 30, June 30, Net actuarial loss 11,806 5,546 Amount recognized in AOCI, excluding tax effects 11,806 5,546 The weighted average actuarial assumptions used to determine benefit obligations and net gratuity cost were: June 30, December 31, Discount rate 7.18 % 7.08 % Rate of increase in compensation levels 12.50 % 15.00 % Expected long-term rate of return on plan assets per annum - - The Company evaluates these assumptions annually based on its long-term plans of growth and industry standards. The discount rates are either based on current market yields on government securities or yields on government securities adjusted for a suitable risk premium, if available. Expected benefit payments as of June 30, 2024 June 30, 2024 1,128 2025 9,659 2026 10,741 2027 9,716 2028 8,080 2029-2033 51,699

Fair Value Measurement _ Financ

Fair Value Measurement – Financial Instruments	6 Months Ended
	Jun. 30, 2024
Fair Value Measurement – Financial Instruments [Abstract]
FAIR VALUE MEASUREMENT – FINANCIAL INSTRUMENTS	NOTE 18 – FAIR VALUE MEASUREMENT – FINANCIAL INSTRUMENTS Assets and liabilities recorded at fair value are measured using the fair value hierarchy, which prioritizes the inputs used in measuring fair value. The levels of the fair value hierarchy are: ● Level 1: observable inputs such as quoted prices in active markets. ● Level 2: inputs other than quoted prices in active markets that are either directly or indirectly observable; and ● Level 3: unobservable inputs for which little or no market data exists, therefore requiring the Company to develop its own assumptions. The company’s financial assets which are set out below in the table is measured at fair value by considering the level III inputs. The company does not have financial assets which are measured using Level I or Level II inputs. Carrying value and fair value of Level III Financial assets and liabilities: Carrying Value Fair Value June 30, December 31, June 30, December 31, Financial Assets Account receivables, net (1) 3,046,783 2,365,013 3,046,783 2,365,013 Other non-current financial assets (2) 183,713 171,146 183,713 171,146 Total 3,230,496 2,536,159 3,230,496 2,536,159 Financial Liabilities Lease liabilities (3) 2,125,946 2,351,113 2,125,946 2,351,113 Total 2,125,946 2,351,113 2,125,946 2,351,113 (1) Account receivable net of allowance for credit losses 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) The Company has long term lease liabilities in relation to office properties which is carried at cost using the discount rate (Refer Note 15 Leases). 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 and account payable for which fair values approximate their carrying amounts due to the short-term maturities of these instruments.

Stock Compensation Expenses

Stock Compensation Expenses	6 Months Ended
	Jun. 30, 2024
Stock Compensation Expenses [Abstract]
STOCK COMPENSATION EXPENSES	NOTE 19 – STOCK COMPENSATION EXPENSES Stock options to Employees Restricted Stock Award to Employees: Company grants restricted share of the company’s common stock, $ 0.0001 per value under the company’s 2016 stock incentive plan. The grant of restricted share is made in consideration of services to be rendered by the Grantee to the company. The Restricted Stock Award shall vest as to twenty percent (20%) of the Restricted Shares covered thereunder as of the Grant Date, with the balance of the Restricted Shares covered thereunder vesting in four equal annual installments on the first, second, third and fourth anniversaries of the Grant Date, subject to the Grantee’s continued employment by the Company, as provided for in the Plan. Unvested portions of the Restricted Stock Award may not be transferred at any time, except to the extent provided for in the Plan. Until the Restricted Stock Award granted under this Agreement vests in accordance with the terms hereof, the Grantee shall have no rights as a shareholder (including, without limitation, voting and dividend rights) with respect to any of the Restricted Shares covered by the Restricted Stock Award. Stock Options issued to Doctors/Proctors as Advisors Stock options: Stock options activity for the period ended June 30, 2024, was as follows: Number of Weighted Unvested balance as of December 31, 2023 3,303,601 $ 3.41 Granted 3,350,221 $ 1.39 Vested 3,350,221 $ 1.39 Forfeited - - Unvested balance as of June 30, 2024 3,303,601 $ 3.41 The aggregate fair value of the stock options vested was $ 4,656,807 and $ 3,152,066 during the period ended June 30, 2024 and year ended December 31, 2023 respectively. The options vested during the year were not exercised at the end of the June 30, 2024. Restricted Stock Awards (RSA) Restricted Stock Awards activity for the period ended June 30, 2024, was as follows: Number of Weighted Unvested balance as of December 31, 2023 2,807,289 $ 7.76 Granted - - Vested - - Forfeited - - Unvested balance as of June 30, 2024 2,807,289 $ 7.76 During the period ended June 30, 2024, 358,294 RSA are vested. The aggregate vesting date fair value of RSAs vested was $ nil Advisory shares: Common stock issued to consultants as advisory shares during the period as follows: Grant dates Fair value on Unvested options Option Unvested option 01-Jun-23 8.15 5,000 5,000 - 31-Oct-23 8.99 52,963 6,908 46,055 31-Oct-23 8.99 7,130 930 6,200 31-Oct 23 8.99 5,673 740 4,933 31-Oct 23 8.99 22,368 2,918 19,450 01-Mar-24 6.75 - 15,000 - 93,134 31,496 76,638 The aggregate vesting date fair value of Advisory shares vested was $244,147 and $5,633,147 during the period ended June 30, 2024 and year ended December 31, 2023 respectively. Stock compensation expenses During the period ended June 30, 2024 and June 30, 2023, the Company has recorded share compensation expense of $ 9,552,542 and $8,150 respectively in relation to stock options, RSAs and Advisory shares as follows: For the period For the period June 30, ended Stock options 6,094,592 - Restricted stock award (RSA) 2,780,358 - Advisory shares 677,592 8,150 Total stock compensation expenses 9,552,542 8,150 Stock option model & assumptions The Black-Scholes-Merton option pricing model is used to estimate the fair value of stock options and RSU granted under the Company’s share based compensation plans and the rights to acquire stock granted under the stock options plans. The weighted-average estimated fair values of stock options and the rights to acquire stock as well as the weighted-average assumptions used in calculating the fair values of stock options and the rights to acquire stock that were granted during June 30, 2024 is as follows: Period ended June 30, 2024 Stock Stock Restricted Grant date February 13, November 27, November 27, Fair value on grant date $ 1.39 $ 3.41 $ 7.76 Risk free interest rate 4.40 % 4.40 % 4.40 % Expected volatility 24.96 % 18.50 % 18.50 % Exercise prices $ 5.00 $ 5.00 $ 0.0001 Share price on the grant date $ 5.50 $ 7.76 $ 7.76 Expected term of vesting 2.5 years 4 years 4 years As share-based compensation expense recognized in the Condensed Consolidated Statements of operations and comprehensive loss during the period ended June 30, 2024, and 2023, is based on awards ultimately expected to vest, it has been reduced for estimated forfeitures, if any. As of June 30, 2024, there was $9,827,493, $19,004,208 of total unrecognized compensation expense related to unvested stock options and restricted stock units to acquire common stock under the 2016 Inventive Stock plan respectively. The unrecognized compensation expense is expected to be recognized over a weighted-average period of 3.41 years for unvested stock options and restricted stock units for rights granted to acquire common stock under 2016 Incentive Stock Plan.

Commitments

Commitments	6 Months Ended
	Jun. 30, 2024
Commitments [Abstract]
COMMITMENTS	NOTE 20 – COMMITMENTS The Company, through its SSI-India subsidiary, occupies office, manufacturing, and assembly space in Gurugram, Haryana (India) under a lease agreement entered into in March 2021, with monthly payments of $24,384 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 in Gurugram, to further expand its manufacturing and assembly capacity. This lease provides for a monthly payment of $16,144 plus taxes and expires on May 31, 2032, subject to further renewal on mutually acceptable terms. In August 2023, SSI India had leased a house pursuant to the terms of employment agreement to provide residential accommodation to Dr Sudhir Srivastava. This lease provides for a monthly payment of $ 17,995 plus taxes.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 21 – SUBSEQUENT EVENTS 1. 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. 2. In August 2024, the Company issued 125,000 shares to certain doctors/proctors for providing their proctoring/mentoring services. 3. The Company borrowed $250,000 each in the months of October and November 2024 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. 4. 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. 5. In January 2025, the Company borrowed $20,000,000 from Sushruta Pvt. Ltd. to meet certain working capital needs evidenced by an additional 7% One-Year Convertible Promissory Note.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ (4,140,570)	$ (5,524,488)	$ (13,982,323)	$ (6,837,504)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Jun. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	6 Months Ended
	Jun. 30, 2024
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 June 30, 2024, and December 31, 2023 amounted to $255,536 and $ 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 six months ended June 30, 2024 closing rate at 83.35 US$: INR, average rate at 83.27 US$:INR. The relevant translation rates are as follows: for the six months ended June 30, 2023 closing rate at 82.07 US$: INR, average rate at 82.37 US$:INR. The relevant translation rates are as follows: for the year ended December 31, 2023 closing rate at 83.19 US$: INR, average rate at 82.96 US$: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 June 30, 2024 and December 31, 2023 the Company valued the inventory at $7,217,663 and $7,017,913 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: The Company also sells 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. iv. Lease Income: Under ASC 842, in case where the systems are installed under a pay-per-use arrangement, the fixed component of income arising from the contract shall be recognized as lease income over the lease term on a straight-line basis. Further this arrangement doesn’t involves any transfer of title to the counterparty, hence the Company has capitalized the cost of production relating to those systems under property, plant and equipment and accordingly charges the depreciation over its period of useful life.
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 life of the assets. The estimated useful lives used in calculating depreciation are as follows: Years Computer & peripherals 3 Furniture 5 Leasehold improvement 4-9 Office equipment 5 Plant and machinery 4-8 Research & Development equipment 5 Server & networking 3 Vehicles 5 Pay per use systems 10 Demo system 10
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 Six Months ended June 30, June 30, Net Loss (a) (13,982,323 ) (6,837,504 ) Basic weighted average common shares outstanding (b) 170,734,435 135,965,966 Dilutive effect of convertible note (1) 438,696 - Dilutive effect of stock-based awards 10,553,371 137,000 Diluted weighted average common shares outstanding 181,726,502 136,102,966 Earnings per share attributable to SS INNOVATIONS INTERNATIONAL INC. stockholders: Basic and Diluted (a)/(b) (0.08 ) (0.05 ) For the Three Months ended June 30, June 30, Net Loss (a) (4,140,570 ) (5,524,488 ) Basic weighted average common shares outstanding (b) 170,739,380 143,599,382 Dilutive effect of convertible note (1) 550,562 - Dilutive effect of stock-based awards 10,553,371 137,000 Diluted weighted average common shares outstanding 181,843,313 143,736,382 Earnings per share attributable to SS INNOVATIONS INTERNATIONAL INC. stockholders: Basic and Diluted (a)/(b) (0.02 ) (0.04 ) 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. (1) Represents dilution effect related to the interest on convertible notes in the calculation of diluted weighted average shares outstanding for the portion of the period. Refer Note 9– Notes Payable to the condensed consolidated financial statements for further details.
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 June 30, 2024 and December 31, 2023 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

Financial Statements (Tables)

Financial Statements (Tables)	6 Months Ended
	Jun. 30, 2024
Financial Statements [Abstract]
Schedule of Consolidated Statements of Balance Sheet	Summary of restatements made in condensed consolidated balance sheet, as at June 30, 2024, is as follows: Particulars As Previously As Restated Changes Functional / Other Errors / ASSETS Current Assets: Cash and cash equivalents 1,454,675 608,215 (846,460 ) (846,460 ) - Restricted cash 5,619,490 5,620,153 663 - 663 Accounts receivable, net 4,603,800 4,280,188 (323,612 ) 2,219,125 (2,542,737 ) Receivable from related party - 1,286,980 1,286,980 1,297,410 (10,430 ) Inventory, net 6,443,067 7,217,663 774,596 - 774,596 Prepaids and other current assets 4,501,398 4,255,897 (245,501 ) - (245,501 ) Total Current Assets 22,622,430 23,269,096 646,666 2,670,075 (2,023,409 ) Non- Current Assets: Property, plant, and equipment, net 2,023,645 2,774,967 751,322 - 751,322 Right of use asset 2,448,918 2,448,965 47 - 47 Accounts receivable, net 5,265,908 3,046,783 (2,219,125 ) (2,219,125 ) - Restricted cash 327,012 327,034 22 - 22 Receivable from related party 1,297,410 - (1,297,410 ) (1,297,410 ) - Prepaids and other non current assets 4,332,081 3,800,258 (531,823 ) (531,823 ) Total Non-Current Assets 15,694,975 12,398,007 (3,296,968 ) (3,516,535 ) 219,567 Total Assets 38,317,405 35,667,103 (2,650,302 ) (846,460 ) (1,803,842 ) LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities: Bank overdraft facility 7,707,534 6,861,536 (845,998 ) (846,460 ) 463 Notes payable 4,450,000 4,450,000 - - - Current maturities of long-term debt - 533,854 533,854 510,189 23,665 Current portion of operating lease liabilities 428,705 428,713 8 - 8 Accounts payable 1,295,003 1,126,373 (168,630 ) - (168,630 ) Deferred revenue - 395,565 395,565 395,565 - Other accrued liabilities 3,844,064 1,181,912 (2,662,152 ) (2,335,601 ) (326,551 ) Total Current Liabilities 17,725,305 14,977,953 (2,747,352 ) (2,276,307 ) (471,045 ) Non-Current Liabilities: Operating lease liabilities, less current portion 2,125,906 2,125,946 40 - 40 Deferred revenue - 3,732,399 3,732,399 2,879,186 853,213 Other accrued liabilities 939,150 58,391 (880,759 ) (905,217 ) 24,458 Long-term borrowings, less current portion 544,122 - (544,122 ) (544,122 ) - Total Non-Current Liabilities 3,609,178 5,916,736 2,307,558 1,429,847 877,711 Total Liabilities 21,334,483 20,894,689 (439,794 ) (846,460 ) 406,666 Stockholders’ 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 - - - Common stock, 250,000,000 shares authorized, $0.0001 par value, 170,739,380 shares and 170,711,880 shares issued and outstanding as of June 30, 2024 and December 31, 2023 respectively 17,073 17,075 2 - 2 Accumulated other comprehensive income (loss) (378,165 ) (279,138 ) 99,027 - 99,027 Additional paid in capital 48,455,054 52,628,232 4,173,178 - 4,173,178 Capital reserve 899,917 899,917 - - - Accumulated deficit (32,010,958 ) (38,493,673 ) (6,482,715 ) (6,482,715 ) Total stockholders’ equity 16,982,922 14,772,414 (2,210,508 ) - (2,210,508 ) Total liabilities and stockholders’ equity 38,317,405 35,667,103 (2,650,302 ) (846,460 ) (1,803,842 )
Schedule of Condensed Consolidated Statement of Operations and Comprehensive Loss	Condensed consolidated statement of operations and comprehensive loss for the six-months ended June 30, 2024: Particulars As Previously As Restated Changes Functional / Other Errors / REVENUE: System sales 11,312,947 7,752,957 (3,559,990 ) (27,725 ) (3,532,266 ) Instruments sale 266,785 322,636 55,851 27,725 28,126 Warranty sale 37,278 38,202 924 - 924 Lease income - 33,024 33,024 - 33,024 Total revenue 11,617,011 8,146,819 (3,470,192 ) - (3,470,192 ) Cost of revenue (7,499,849 ) (5,980,851 ) 1,518,998 (389,932 ) 1,908,930 GROSS PROFIT 4,117,163 2,165,968 (1,951,195 ) (389,932 ) (1,561,263 ) OPERATING EXPENSES: Research & development expense 426,118 1,286,995 860,877 830,919 29,958 Stock compensation expense - 9,552,542 9,552,542 3,248,916 6,303,626 Salaries & Payroll Expenses - - - - - Depreciation and amortization expense - 170,577 170,577 169,919 658 Selling, general and administrative expense 9,102,278 5,088,362 (4,013,916 ) (4,436,679 ) 422,763 TOTAL OPERATING EXPENSES 9,528,396 16,098,476 6,570,080 (186,925 ) 6,757,005 Loss from operations (5,411,234 ) (13,932,508 ) (8,521,275 ) (203,007 ) (8,318,267 ) OTHER INCOME (EXPENSE): Interest expense (399,004 ) (432,665 ) (33,662 ) - (33,662 ) Interest and other income, net 230,542 382,850 152,308 - 152,308 TOTAL OTHER INCOME (EXPENSE), NET (168,462 ) (49,815 ) 118,647 - 118,647 LOSS BEFORE INCOME TAXES (5,579,695 ) (13,982,323 ) (8,402,628 ) (203,007 ) (8,199,621 ) Income tax expense - - - - - NET LOSS (5,579,695 ) (13,982,323 ) (8,402,628 ) (203,007 ) (8,199,621 ) Consolidated statements of other comprehensive loss NET LOSS (5,579,695 ) (13,982,323 ) (8,402,628 ) (203,007 ) (8,199,621 ) Foreign currency translation loss (4,078 ) (95,445 ) (91,367 ) - (91,367 ) Retirement benefit (net of tax) - 11,806 11,806 - 11,806 TOTAL COMPREHENSIVE LOSS (5,583,773 ) (14,065,962 ) (8,482,189 ) (203,007 ) (8,279,182 ) Condensed consolidated statement of operations and comprehensive loss for the three-months ended June 30, 2024: Particulars As Previously As Restated Changes Functional / Other Errors / REVENUE: System sales 4,175,755 4,258,198 82,443 (22,033 ) 104,476 Instruments sale 182,088 204,121 22,033 22,033 - Warranty sale 28,207 28,795 588 - 588 Lease income - 18,012 18,012 - 18,012 Total revenue 4,386,050 4,509,126 123,076 - 123,076 Cost of revenue (3,345,560 ) (3,071,340 ) 274,220 1,930 272,290 GROSS PROFIT 1,040,491 1,437,786 397,296 1,930 395,366 OPERATING EXPENSES: Research & development expense 30,068 759,004 728,937 698,979 29,958 Stock compensation expense - 2,443,792 2,443,792 1,311,714 1,132,078 Depreciation and amortization expense - 90,476 90,476 90,476 - Selling, general and administrative expense 3,777,479 2,244,703 (1,532,776 ) (1,776,275 ) 243,499 TOTAL OPERATING EXPENSES 3,807,546 5,537,975 1,730,429 324,894 1,405,535 Loss from operations (2,767,056 ) (4,100,189 ) (1,333,134 ) (322,965 ) (1,010,169 ) OTHER INCOME (EXPENSE): Interest expense (229,521 ) (242,577 ) (13,057 ) - (13,057 ) Interest and other income, net 64,742 202,196 137,454 - 137,454 TOTAL OTHER INCOME (EXPENSE), NET (164,779 ) (40,381 ) 124,398 - 124,398 LOSS BEFORE INCOME TAXES (2,931,834 ) (4,140,570 ) (1,208,736 ) (322,965 ) (885,772 ) Income tax expense - - - - - NET LOSS (2,931,834 ) (4,140,570 ) (1,208,736 ) (322,965 ) (885,772 ) Consolidated statements of other comprehensive loss NET LOSS (2,931,834 ) (4,140,570 ) (1,208,736 ) (322,965 ) (885,772 ) Foreign currency translation loss (1,689 ) (16,131 ) (14,442 ) - (14,442 ) Retirement benefit (net of tax) - 3,299 3,299 - 3,299 TOTAL COMPREHENSIVE LOSS (2,933,523 ) (4,153,402 ) (1,219,879 ) (322,965 ) (896,915 )
Schedule of Condensed Consolidated Statement of Cashflows	Condensed consolidated statement of cashflows for the six-months ended June 30, 2024: Particular As Previously As Restated Changes Functional / Other Errors / Cash flows from operating activities: Net loss (5,579,695 ) (13,982,323 ) (8,402,628 ) (203,007 ) (8,199,621 ) Adjustments to reconcile net loss to net cash used in operating activities: - - Depreciation and amortization 379,608 170,577 (209,031 ) 169,919 (378,950 ) Operating lease liability 149,215 15,331 (133,884 ) - (133,884 ) Stock compensation expense 3,248,916 9,552,542 6,303,626 - 6,303,626 Interest expense (net) - 49,815 49,815 - 49,815 Credit loss reserve - 573,048 573,048 - 573,048 Changes in operating assets and liabilities: - - Accounts receivable, net (2,702,556 ) (3,475,878 ) (773,322 ) 2,219,125 (2,992,447 ) Inventory, net 4,064 (199,750 ) (203,814 ) - (203,814 ) Receivables from / payable to related parties 280,579 280,579 270,149 10,430 Deffered revenue 3,032,484 3,032,484 - 3,032,484 Prepaids and other current assets (902,474 ) (488,235 ) 414,239 - 414,239 Accounts payable 3,660,476 224,821 (3,435,655 ) - (3,435,655 ) Prepaids and other non current assets (9,637 ) (6,180 ) 3,457 - 3,457 Other accrued liabilities 558,683 558,683 - 558,683 Lease payments (342,501 ) - 342,501 - 342,501 Net cash used in operating activities (2,094,584 ) (3,694,486 ) (1,599,902 ) 2,456,186 (4,056,088 ) Cash flows from investing activities: Accounts receivable, net (2,900,895 ) - 2,900,895 2,900,895 - Purchase of property, plant and equipment (1,488,212 ) (2,239,139 ) (750,927 ) - (750,927 ) Receivables from / payable to related parties 270,149 - (270,149 ) (270,149 ) - Net cash used in investing activities (4,118,959 ) (2,239,139 ) 1,879,819 2,630,746 (750,927 ) Cash flows from financing activities: Proceeds from issuance of convertible notes to other investors 1,450,000 1,450,000 - - - Proceeds from issuance of convertible notes to principal shareholder 3,000,000 3,000,000 - - - Proceeds from bank overdraft facility (net) 1,688,608 842,610 (845,998 ) - (845,998 ) Proceeds from securities offering 101,252 - (101,252 ) - (101,252 ) Net cash provided by financing activities 6,239,860 5,292,610 (947,250 ) - (947,250 ) Net change in cash 26,318 (641,015 ) (667,333 ) 5,086,932 (5,754,265 ) Effect of exchange rate on cash (4,080 ) 108,572 112,652 - - Cash and cash equivalents at the beginning of the period 7,051,927 7,087,845 35,918 - - Cash and cash equivalents at end of the period 7,074,165 6,555,402 (518,763 ) 5,086,932 (5,754,265 )

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2024
Summary of Significant Accounting Policies [Abstract]
Schedule of Property Plant and Equipment	Property Plant & Equipment depreciated using the straight-line method at rates determined as per estimated useful life of the assets. The estimated useful lives used in calculating depreciation are as follows: Years Computer & peripherals 3 Furniture 5 Leasehold improvement 4-9 Office equipment 5 Plant and machinery 4-8 Research & Development equipment 5 Server & networking 3 Vehicles 5 Pay per use systems 10 Demo system 10
Schedule of Basic and Diluted Earnings Per Share	The following table sets forth the computation of basic and diluted earnings per share: For the Six Months ended June 30, June 30, Net Loss (a) (13,982,323 ) (6,837,504 ) Basic weighted average common shares outstanding (b) 170,734,435 135,965,966 Dilutive effect of convertible note (1) 438,696 - Dilutive effect of stock-based awards 10,553,371 137,000 Diluted weighted average common shares outstanding 181,726,502 136,102,966 Earnings per share attributable to SS INNOVATIONS INTERNATIONAL INC. stockholders: Basic and Diluted (a)/(b) (0.08 ) (0.05 ) For the Three Months ended June 30, June 30, Net Loss (a) (4,140,570 ) (5,524,488 ) Basic weighted average common shares outstanding (b) 170,739,380 143,599,382 Dilutive effect of convertible note (1) 550,562 - Dilutive effect of stock-based awards 10,553,371 137,000 Diluted weighted average common shares outstanding 181,843,313 143,736,382 Earnings per share attributable to SS INNOVATIONS INTERNATIONAL INC. stockholders: Basic and Diluted (a)/(b) (0.02 ) (0.04 ) (1) Represents dilution effect related to the interest on convertible notes in the calculation of diluted weighted average shares outstanding for the portion of the period. Refer Note 9– Notes Payable to the condensed consolidated financial statements for further details.

Property, Plant and Equipment_2

Property, Plant and Equipment, Net (Tables)	6 Months Ended
	Jun. 30, 2024
Property, Plant and Equipment, Net [Abstract]
Schedule of Property and Equipment	The Company’s property and equipment consisted of the following: - June 30, December 31, Gross Amount Computer & peripheral 261,585 180,009 Furniture 212,173 175,707 Leasehold improvement 200,686 154,651 Office equipment 136,361 103,371 Pay Per Use Systems 1,694,813 - Plant and machinery 220,128 128,498 Research & Development equipment - 90,434 Server & networking 34,098 21,999 Vehicles 183,216 183,577 Demo system 271,933 - Accumulated depreciation (440,026 ) (331,841 ) Total 2,774,967 706,405

Accounts Receivable, Net (Table

Accounts Receivable, Net (Tables)	6 Months Ended
	Jun. 30, 2024
Accounts Receivable, Net [Abstract]
Schedule of Accounts Receivable	Accounts receivable consisted of the following as of June 30, 2024 and December 31, 2023: June 30, December 31, Accounts receivable, net 4,280,188 1,901,244 Accounts receivable, net (non-current) 3,046,783 2,365,013 7,326,971 4,266,257
Schedule of Details of Customers	Details of customers which accounted for 10% or more of total revenues during the six months and three months period ended June 30, 2024, and June 30, 2023 and 10% or more of total accounts receivables as at June 30, 2024, and December 31, 2023. Percentage of revenue Percentage of revenue Percentage of Accounts June 30, June 30, June 30, June 30, June 30, December 31, Customer A 0 % - 0 % - 6 % 10 % Customer B 0 % 17 % 0 % 20 % 5 % 10 % Customer C 0 % 19 % 0 % 22 % 6 % 12 % Customer D 1 % 1 % 1 % 1 % 8 % 13 % Customer E 18 % - - - - - Customer F 6 % - 11 % - - - Customer G 6 % - 11 % - - - Customer H 8 % - 14 % - 9 % - Customer I 5 % - 10 % - 4 % - Customer J 6 % - 11 % - 6 % - Customer K 7 % - 12 % - 6 % -

Cash, Cash Equivalents and Re_2

Cash, Cash Equivalents and Restricted Cash (Tables)	6 Months Ended
	Jun. 30, 2024
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 June 30, 2024, and December 31, 2023. June 30, December 31, (As Restated) 2023 Cash and cash equivalents 608,215 2,022,276 Fixed deposit Lien against overdraft facility 5,552,579 4,962,515 Lien against letter of credit 24,565 24,041 Lien against bank guarantee 43,009 43,094 Restricted cash (Current) 5,620,153 5,029,650 Fixed deposit Lien against bank guarantee 310,381 19,233 Lien against credit card facility 16,653 16,686 Restricted cash (Non- current) 327,034 35,919 Total cash, cash equivalents and restricted cash 6,555,402 7,087,845

Prepaid, Current and Non- Cur_2

Prepaid, Current and Non- Current Assets (Tables)	6 Months Ended
	Jun. 30, 2024
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 June 30, 2024, and December 31, 2023: June 30, December 31, 2023 Receivables from statutory authorities 1,852,166 1,904,859 Prepaid expense- stock compensation current 1,066,991 1,066,991 Security deposits 205,238 299,540 Other prepaid- current assets 1,131,502 618,627 Prepaid and other current assets 4,255,897 3,890,017 Prepaid expense- stock compensation non current 3,556,636 4,090,131 Security deposits 176,245 225,488 Other prepaid- non current assets 67,377 6,825 Prepaid and other non current assets 3,800,258 4,322,444 Total prepaid, current and non current assets 8,056,155 8,212,461

Accounts Payable and Accrued _2

Accounts Payable and Accrued Expenses (Tables)	6 Months Ended
	Jun. 30, 2024
Accounts Payable and Accrued Expenses [Abstract]
Schedule of Accounts Payable and Accrued Expenses	Accounts payable and accrued current and non-current expenses consisted of the following as of June 30, 2024, and December 31, 2023: June 30, December 31, Accounts payable 1,126,373 901,552 Payable to statutory authorities 4,974 35,149 Salary payable 492,651 310,789 Other accrued liabilities 684,287 144,001 Other accrued liabilities 1,181,912 489,939 Provision for Gratuity Long term 58,391 33,933 Other accrued liabilities- Non Current 58,391 33,933 Total accounts payable, accrued current and non current expenses 2,366,676 1,425,424

Bank Overdraft Facility (Tables

Bank Overdraft Facility (Tables)	6 Months Ended
	Jun. 30, 2024
Bank Overdraft Facility [Abstract]
Schedule of Bank Overdraft Facility	Bank overdraft facility consisted of the following as of June 30, 2024, and December 31, 2023. June 30, December 31, HDFC Bank Ltd overdraft (with lien against fixed deposits) (OD1) (602,581 ) 4,756,389 HDFC Bank Ltd overdraft (OD2) (243,944 ) 1,262,537 HDFC Bank working capital demand loan (1) - 8.65% 599,849 - HDFC Bank working capital demand loan (2) - 9.07% 239,940 - HDFC Bank working capital demand loan (3) - 9 23% 599,849 - HDFC Bank working capital demand loan (4) - 9.11% 1,319,668 - HDFC Bank working capital demand loan (5) - 8.50% 4,948,755 - Bank overdraft 6,861,536 6,018,926

Borrowings (Tables)

Borrowings (Tables)	6 Months Ended
	Jun. 30, 2024
Borrowings [Abstract]
Schedule of Loan Structure	It is classified as a short-term liability (including interest) for the year ended December 31, 2023, and for the period ended June 30, 2024. June 30, December 31, Current maturities of long-term debt 533,854 510,189

Deferred Revenue (Tables)

Deferred Revenue (Tables)	6 Months Ended
	Jun. 30, 2024
Deferred Revenue [Abstract]
Schedule of Corresponding Impact on Accounts Receivable	30 June December 31, (As restated) 2023 Deferred revenue- beginning of period 1,095,480 43,917 Additions 3,100,972 1,053,334 Net changes in liability for pre-existing contracts 4,196,452 1,097,251 Revenue recognized for warranty sales 38,202 1,771 Revenue recognized for instrument sales 30,286 - Deferred revenue- end of period 4,127,964 1,095,480 Deferred revenue expected to be recognized in: One year or less 395,565 156,330 More than one year 3,732,399 939,150 4,127,964 1,095,480
Schedule of Disaggregates Our Revenue	The following table disaggregates our revenue by major source: June 30, June 30, (As restated) 2023 System sales 7,752,957 1,780,197 Instruments sale 322,636 481,736 Warranty sale 38,202 - Lease income 33,024 - Total revenue 8,146,819 2,261,933 The following table disaggregates our revenue by major source: June 30, June 30, System sales 4,258,198 1,424,783 Instruments sale 204,121 467,030 Warranty sale 28,795 - Lease income 18,012 - Total revenue 4,509,126 1,891,813
Schedule of Revenues by Geographic Region	Revenues for six months ended June 30, 2024 and 2023 by geographic region (determined based upon customer domicile), were as follows: June 30, June 30, India 7,638,754 2,261,933 Nepal 508,065 - 8,146,819 2,261,933 Revenues for three months ended June 30, 2024 and 2023 by geographic region (determined based upon customer domicile), were as follows: June 30, June 30, India 4,001,061 1,891,813 Nepal 508,065 - 4,509,126 1,891,813

Related Party Transactions (Tab

Related Party Transactions (Tables)	6 Months Ended
	Jun. 30, 2024
Related Party Transactions [Abstract]
Schedule of Amounts Due from Related Parties	As of June 30, 2024, and December 31, 2023, there were amounts due from related parties, respectively. The advances are unsecured, non-interest bearing and due on demand. June 30, December 31, Receivable from related party 1,286,980 1,567,559 Total 1,286,980 1,567,559

Leases (Tables)

Leases (Tables)	6 Months Ended
	Jun. 30, 2024
Leases [Abstract]
Schedule of Operating Lease Assets and Liabilities	The following is a summary of operating lease assets and liabilities: June 30, Operating leases 2024 December 31, Assets Right of use operating lease assets 2,448,965 2,657,554 Liabilities Current portion of operating lease liability 428,713 396,784 Non Current portion of operating lease liability 2,125,946 2,351,113 Total lease liabilities 2,554,659 2,747,897 June 30, Operating leases 2024 December 31, Weighted average remaining lease term (years) Ilabs Info Technology 3rd Floor 5.69 6.19 Ilabs Info Technology Ground Floor 7.92 8.42 Village Chhatarpur-1849-1852-Farm 1.08 1.58 Weighted average discount rate Ilabs Info Technology 3rd Floor 12 % 12 % Ilabs Info Technology Ground Floor 12 % 12 % Village Chhatarpur-1849-1852-Farm 10 % 10 % Period ended June 30 2024 2023 Cash payments for amounts included in the measurement of lease liabilities: Operating cash outflows for operating leases 342,202 193,046
Schedule of Maturities of Lease Liabilities	Maturities of lease liabilities as of June 30, 2024 were as follows: Operating Fiscal Year Amount 2024 351,144 2025 616,692 2026 498,452 2027 506,567 2028 515,088 2029 and thereafter 1,170,498 Total Lease Payment 3,658,441 Less: Imputed Interest 1,103,782 Present value of lease liabilities 2,554,659

Income Tax (Tables)

Income Tax (Tables)	6 Months Ended
	Jun. 30, 2024
Income Tax [Abstract]
Schedule of Components of Income/ (Loss) Before Taxes	The components of loss before income taxes consist of the following: For the Six months ended June 30, June 30, (As Restated) Domestic - - Foreign (13,982,323 ) (6,837,504 ) Total (13,982,323 ) (6,837,504 )
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 June 30, June 30, (As Restated) Accounting loss before income tax (13,982,323 ) (6,837,504 ) Income tax expense (benefit) at federal statutory rate at 21% (2,936,288 ) (1,435,876 ) Foreign tax rate differential (582,783 ) (341,875 ) Non-deductible expenses 135,434 6,631 Excess tax expense/(benefit) on depreciation (38,755 ) 4,618 Excess tax expense/(benefit) on security deposit 152 70 Impact of unrecognized deferred tax asset on the loss of the year 3,422,240 1,424,557 Income tax expense/(benefit) - -
Schedule of Components of Deferred Tax Balances	The components of the deferred tax balances were as follows: June 30, December 31, Deferred tax assets: Net operating loss carry forwards 5,123,862 763,591 Net operating loss 2,839,581 4,360,270 Lease payments 22,196 18,976 Others 110,865 23,754 8,096,504 5,166,591 Valuation allowance (8,060,150 ) (5,145,040 ) Deferred tax assets 36,354 21,551 Deferred tax liabilities: Depreciation and amortization 36,354 16,763 Others - 4,788 Deferred tax liabilities 36,354 21,551 Net deferred tax assets/liability - -

Employee Benefit Plan (Tables)

Employee Benefit Plan (Tables)	6 Months Ended
	Jun. 30, 2024
Employee Benefit Plan [Abstract]
Schedule of Benefit Obligation has been Measured	The benefit obligation has been measured as of June 30, 2024, and December 31, 2023. The following table sets forth the activity and the amounts recognized in the Company’s consolidated financial statements at the end of the relevant periods: June 30, December 31, Change in projected benefit obligation Projected benefit obligation as on beginning 34,005 10,655 Service cost 12,531 15,707 Interest cost 1,203 759 Benefits paid - - Actuarial loss ^ 11,806 7,009 Effect of exchange rate changes (26 ) (125 ) Projected benefit obligation at end 59,519 34,005 Unfunded status in the end 59,519 34,005 Unfunded amount recognized in consolidated balance sheets Non-current liability (included under other non-current liabilities 58,391 33,933 Current liability (included under accrued employee costs) 1,128 72 Total accrued liability 59,519 34,005 Accumulated benefit obligation at end 29,968 15,508 ^ During the period ended June 30, 2024, and December 31, 2023, actuarial loss was driven by changes in actuarial assumptions, offset by experience adjustments on present value of benefit obligations.
Schedule of Components of Net Periodic Benefit Costs	Components of net periodic benefit costs recognized in condensed consolidated statements of operations and comprehensive loss and actuarial loss reclassified from AOCI, were as follows: June 30, December 31, Service cost 12,531 15,707 Interest cost 1,203 759 Expected return on plan assets - - Amortization of actuarial loss, gross of tax - - Net gratuity cost 13,734 16,466
Schedule of Components of Retirement Benefits Included in AOCI, Excluding Tax Effects	The components of retirement benefits included in AOCI, excluding tax effects, were as follows: June 30, June 30, Net actuarial loss 11,806 5,546 Amount recognized in AOCI, excluding tax effects 11,806 5,546
Schedule of Weighted Average Actuarial Assumptions used to Determine Benefit Obligations	The weighted average actuarial assumptions used to determine benefit obligations and net gratuity cost were: June 30, December 31, Discount rate 7.18 % 7.08 % Rate of increase in compensation levels 12.50 % 15.00 % Expected long-term rate of return on plan assets per annum - -
Schedule of Expected Benefit Payments	Expected benefit payments as of June 30, 2024 June 30, 2024 1,128 2025 9,659 2026 10,741 2027 9,716 2028 8,080 2029-2033 51,699

Fair Value Measurement _ Fina_2

Fair Value Measurement – Financial Instruments (Tables)	6 Months Ended
	Jun. 30, 2024
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 June 30, December 31, June 30, December 31, Financial Assets Account receivables, net (1) 3,046,783 2,365,013 3,046,783 2,365,013 Other non-current financial assets (2) 183,713 171,146 183,713 171,146 Total 3,230,496 2,536,159 3,230,496 2,536,159 Financial Liabilities Lease liabilities (3) 2,125,946 2,351,113 2,125,946 2,351,113 Total 2,125,946 2,351,113 2,125,946 2,351,113 (1) Account receivable net of allowance for credit losses 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) The Company has long term lease liabilities in relation to office properties which is carried at cost using the discount rate (Refer Note 15 Leases).

Stock Compensation Expenses (Ta

Stock Compensation Expenses (Tables)	6 Months Ended
	Jun. 30, 2024
Stock Compensation Expenses [Abstract]
Schedule of Stock Options Activity	Stock options activity for the period ended June 30, 2024, was as follows: Number of Weighted Unvested balance as of December 31, 2023 3,303,601 $ 3.41 Granted 3,350,221 $ 1.39 Vested 3,350,221 $ 1.39 Forfeited - - Unvested balance as of June 30, 2024 3,303,601 $ 3.41
Schedule of Restricted Stock Awards Activity	Restricted Stock Awards activity for the period ended June 30, 2024, was as follows: Number of Weighted Unvested balance as of December 31, 2023 2,807,289 $ 7.76 Granted - - Vested - - Forfeited - - Unvested balance as of June 30, 2024 2,807,289 $ 7.76
Schedule of Common Stock Issued to Consultants as Advisory Shares	Common stock issued to consultants as advisory shares during the period as follows: Grant dates Fair value on Unvested options Option Unvested option 01-Jun-23 8.15 5,000 5,000 - 31-Oct-23 8.99 52,963 6,908 46,055 31-Oct-23 8.99 7,130 930 6,200 31-Oct 23 8.99 5,673 740 4,933 31-Oct 23 8.99 22,368 2,918 19,450 01-Mar-24 6.75 - 15,000 - 93,134 31,496 76,638
Schedule of Share Compensation Expense	During the period ended June 30, 2024 and June 30, 2023, the Company has recorded share compensation expense of $ 9,552,542 and $8,150 respectively in relation to stock options, RSAs and Advisory shares as follows: For the period For the period June 30, ended Stock options 6,094,592 - Restricted stock award (RSA) 2,780,358 - Advisory shares 677,592 8,150 Total stock compensation expenses 9,552,542 8,150
Schedule of Weighted Average Estimated Fair Values of Stock Options	The Black-Scholes-Merton option pricing model is used to estimate the fair value of stock options and RSU granted under the Company’s share based compensation plans and the rights to acquire stock granted under the stock options plans. The weighted-average estimated fair values of stock options and the rights to acquire stock as well as the weighted-average assumptions used in calculating the fair values of stock options and the rights to acquire stock that were granted during June 30, 2024 is as follows: Period ended June 30, 2024 Stock Stock Restricted Grant date February 13, November 27, November 27, Fair value on grant date $ 1.39 $ 3.41 $ 7.76 Risk free interest rate 4.40 % 4.40 % 4.40 % Expected volatility 24.96 % 18.50 % 18.50 % Exercise prices $ 5.00 $ 5.00 $ 0.0001 Share price on the grant date $ 5.50 $ 7.76 $ 7.76 Expected term of vesting 2.5 years 4 years 4 years

Financial Statements (Details)

Financial Statements (Details) - USD ($)			1 Months Ended	2 Months Ended	3 Months Ended		6 Months Ended
	Apr. 30, 2024	Feb. 29, 2024	Feb. 29, 2024	Feb. 14, 2024	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Financial Statements [Line Items]
Cash & cash equivalents					$ 608,215		$ 608,215		$ 2,022,276
Accounts receivable					2,219,215		2,219,215
Other accrued liabilities current					1,181,912		1,181,912		489,939
Other accrued liability non-current					58,391		58,391		33,933
Defer revenue current					395,565		395,565		156,330
Defer revenue non-current					3,732,399		3,732,399		939,150
Maturities of long-term debt					533,854		533,854		510,189
Cost of revenue					3,071,340	$ 1,124,116	5,980,851	$ 1,416,289
Research and development expense					759,004	246,426	1,286,995	488,553
Stock compensation expense					2,443,792		9,552,542	8,150
Depreciation					90,476	34,466	170,577	67,057
Selling, general and administrative expenses					2,244,703	5,669,790	5,088,362	6,543,648
Revenue					4,509,126	1,891,813	8,146,819	2,261,933
Trade receivable					4,280,188		4,280,188		1,901,244
Credit loss reserve					316,947		316,947
Expensed off					47,804		47,804
Accrued interest on fixed deposits					119,250		119,250
Prepaid and other current assets					4,255,897		4,255,897		3,890,017
Inventory					7,217,663		7,217,663		7,017,913
Property, plant and equipment was increased					2,774,967		2,774,967		706,405
Other accrued liability and accounts payable					168,830		168,830
Prepaid expense for stock compensation					533,495		533,495
Stock compensation expense					1,665,573		6,837,121
Legal expenses							29,958
Interest expense					242,577	365,205	432,665	621,875
Foreign currency translation loss					(16,131)	(20,890)	(95,445)	(69,513)
Accumulated deficit					(38,493,673)		(38,493,673)		(24,511,350)
Net loss					(4,140,570)	(5,524,488)	(13,982,323)	(6,837,504)
Depreciation					90,476	34,466	170,577	67,057
Raised amount	$ 2,000,000			$ 2,450,000
Share price (in Dollars per share)				$ 4.45
Functional / Other reclassification [Member]
Financial Statements [Line Items]
Cash & cash equivalents					846,460		846,460
Functional / Other reclassification [Member]
Financial Statements [Line Items]
Other accrued liabilities current					2,335,601		2,335,601
Other accrued liability non-current					939,150		939,150
Defer revenue current					395,565		395,565
Defer revenue non-current					2,879,186		2,879,186
Previously Reported [Member]
Financial Statements [Line Items]
Other accrued liability non-current					33,933		33,933
Functional Classification [Member]
Financial Statements [Line Items]
Cost of revenue					1,930		389,932
Research and development expense					698,979		830,919
Stock compensation expense					1,311,714		3,248,916
Depreciation					90,476		169,919
Selling, general and administrative expenses					1,776,275		4,436,679
Convertible Promissory Notes [Member]
Financial Statements [Line Items]
Raised amount			$ 2,450,000
Convertible promissory notes percent				7%
Convertible promissory notes amount		$1,000,000		$1,000,000
Aggregate amount of working capital purposes				$ 450,000
Sushruta Pvt Ltd [Member]
Financial Statements [Line Items]
Convertible promissory notes percent	7%
Aggregate amount of working capital purposes	$ 1,000,000
Raised amount	$2,000,000
Functional / Other reclassification [Member]
Financial Statements [Line Items]
Cash & cash equivalents					(846,460)		(846,460)
Other accrued liabilities current					(2,335,601)		(2,335,601)
Other accrued liability non-current					(905,217)		(905,217)
Defer revenue current					395,565		395,565
Defer revenue non-current					2,879,186		2,879,186
Maturities of long-term debt					510,189		510,189
Cost of revenue					(1,930)		389,932
Stock compensation expense					1,311,714		3,248,916
Depreciation					90,476		169,919
Trade receivable					2,219,125		2,219,125
Prepaid and other current assets
Inventory
Property, plant and equipment was increased
Net loss					(322,965)		(203,007)
Depreciation							169,919
Errors / Adjustments [Member]
Financial Statements [Line Items]
Cash & cash equivalents
Other accrued liabilities current					(326,551)		(326,551)
Other accrued liability non-current					24,458		24,458
Defer revenue current
Defer revenue non-current					853,213		853,213
Cost of revenue					(272,290)		(1,908,930)
Stock compensation expense					1,132,078		6,303,626
Depreciation							658
Revenue					123,076		(3,470,192)
Trade receivable					(2,542,737)		(2,542,737)
Prepaid and other current assets					(245,501)		(245,501)
Property, Plant and Equipment, Other, Accumulated Depreciation					540,040		540,040
Adjustment property, plant and equipment							211,282
Inventory					774,596		774,596
Property, plant and equipment was increased					751,322		751,322
Unrecognised interest expense							23,665
Interest expense					13,057		33,662
Foreign currency translation loss					(14,442)		(91,367)
Accumulated deficit					(6,482,715)		(6,482,715)
Net loss					(885,772)		(8,199,621)
Depreciation							(378,950)
Revision of Prior Period, Change in Accounting Principle, Adjustment [Member]
Financial Statements [Line Items]
Cash & cash equivalents					(846,460)		(846,460)
Other accrued liabilities current					(2,662,152)		(2,662,152)
Other accrued liability non-current					(880,759)		(880,759)
Defer revenue current					395,565		395,565
Defer revenue non-current					3,732,399		3,732,399
Cost of revenue					(274,220)		(1,518,998)
Stock compensation expense					2,443,792		9,552,542
Depreciation					90,476		170,577
Revenue					123,076		(3,470,192)
Trade receivable					(323,612)		(323,612)
Prepaid and other current assets					(245,501)		(245,501)
Inventory					774,596		774,596
Property, plant and equipment was increased					751,322		751,322
Interest expense					13,057		33,662
Foreign currency translation loss					(14,442)		(91,367)
Accumulated deficit					(6,482,715)		(6,482,715)
Net loss					(1,208,736)		(8,402,628)
Depreciation							(209,031)
Equity Option [Member]
Financial Statements [Line Items]
Stock compensation expense					2,443,792		9,552,542
System Sales [Member]
Financial Statements [Line Items]
Revenue					4,258,198	1,424,783	7,752,957	1,780,197
System Sales [Member] | Functional / Other reclassification [Member]
Financial Statements [Line Items]
Revenue							27,725
System Sales [Member] | Functional / Other reclassification [Member]
Financial Statements [Line Items]
Revenue					(22,033)		(27,725)
System Sales [Member] | Errors / Adjustments [Member]
Financial Statements [Line Items]
Revenue					104,476		(3,532,266)
System Sales [Member] | Revision of Prior Period, Change in Accounting Principle, Adjustment [Member]
Financial Statements [Line Items]
Revenue					82,443		(3,559,990)
Sale of System [Member] | Errors / Adjustments [Member]
Financial Statements [Line Items]
Revenue					104,476		887,237
Lease income [Member]
Financial Statements [Line Items]
Revenue					18,012		33,024
Lease income [Member] | Errors / Adjustments [Member]
Financial Statements [Line Items]
Revenue					18,012		33,024
Lease income [Member] | Revision of Prior Period, Change in Accounting Principle, Adjustment [Member]
Financial Statements [Line Items]
Revenue					18,012		33,024
Demo [Member]
Financial Statements [Line Items]
Property, plant and equipment was increased					542,040		542,040
Related Party [Member]
Financial Statements [Line Items]
Receivables from related party					1,286,980		1,286,980		$ 1,567,559
Related Party [Member] | Functional / Other reclassification [Member]
Financial Statements [Line Items]
Receivables from related party					1,297,410		1,297,410
Related Party [Member] | Functional / Other reclassification [Member]
Financial Statements [Line Items]
Receivables from related party					1,297,410		1,297,410
Related Party [Member] | Errors / Adjustments [Member]
Financial Statements [Line Items]
Receivables from related party					(10,430)		(10,430)
Related Party [Member] | Revision of Prior Period, Change in Accounting Principle, Adjustment [Member]
Financial Statements [Line Items]
Receivables from related party					1,286,980		1,286,980
Dr. Moll [Member]
Financial Statements [Line Items]
Working capital surplus					8,291,143		8,291,143
Unrecognized Gratuity Provision [Member]
Financial Statements [Line Items]
Other accrued liability non-current					$ 24,458		$ 24,458

Financial Statements - Schedule

Financial Statements - Schedule of Consolidated Statements of Balance Sheet (Details)	Jun. 30, 2024 USD ($)
As Previously Reported {Member]
Current Assets:
Cash and cash equivalents	$ 1,454,675
Restricted cash	5,619,490
Accounts receivable, net	4,603,800
Inventory, net	6,443,067
Prepaids and other current assets	4,501,398
Total Current Assets	22,622,430
Non- Current Assets:
Property, plant, and equipment, net	2,023,645
Right of use asset	2,448,918
Accounts receivable, net	5,265,908
Restricted cash	327,012
Receivable from related party	1,297,410
Prepaids and other non current assets	4,332,081
Total Non-Current Assets	15,694,975
Total Assets	38,317,405
Current liabilities:
Bank overdraft facility	7,707,534
Notes payable	4,450,000
Current maturities of long-term debt
Current portion of operating lease liabilities	428,705
Accounts payable	1,295,003
Deferred revenue
Other accrued liabilities	3,844,064
Total Current Liabilities	17,725,305
Non-Current Liabilities:
Operating lease liabilities, less current portion	2,125,906
Deferred revenue
Other accrued liabilities	939,150
Long-term borrowings, less current portion	544,122
Total Non-Current Liabilities	3,609,178
Total Liabilities	21,334,483
Stockholders’ 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 June 30, 2024 and December 31, 2023	1
Common stock, 250,000,000 shares authorized, $0.0001 par value, 170,739,380 shares and 170,711,880 shares issued and outstanding as of June 30, 2024 and December 31, 2023 respectively	17,073
Accumulated other comprehensive income (loss)	(378,165)
Additional paid in capital	48,455,054
Capital reserve	899,917
Accumulated deficit	(32,010,958)
Total stockholders’ equity	16,982,922
Total liabilities and stockholders’ equity	38,317,405
As Previously Reported {Member] | Related Party [Member]
Current Assets:
Receivable from related party
As Restated [Member]
Current Assets:
Cash and cash equivalents	608,215
Restricted cash	5,620,153
Accounts receivable, net	4,280,188
Inventory, net	7,217,663
Prepaids and other current assets	4,255,897
Total Current Assets	23,269,096
Non- Current Assets:
Property, plant, and equipment, net	2,774,967
Right of use asset	2,448,965
Accounts receivable, net	3,046,783
Restricted cash	327,034
Receivable from related party
Prepaids and other non current assets	3,800,258
Total Non-Current Assets	12,398,007
Total Assets	35,667,103
Current liabilities:
Bank overdraft facility	6,861,536
Notes payable	4,450,000
Current maturities of long-term debt	533,854
Current portion of operating lease liabilities	428,713
Accounts payable	1,126,373
Deferred revenue	395,565
Other accrued liabilities	1,181,912
Total Current Liabilities	14,977,953
Non-Current Liabilities:
Operating lease liabilities, less current portion	2,125,946
Deferred revenue	3,732,399
Other accrued liabilities	58,391
Long-term borrowings, less current portion
Total Non-Current Liabilities	5,916,736
Total Liabilities	20,894,689
Stockholders’ 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 June 30, 2024 and December 31, 2023	1
Common stock, 250,000,000 shares authorized, $0.0001 par value, 170,739,380 shares and 170,711,880 shares issued and outstanding as of June 30, 2024 and December 31, 2023 respectively	17,075
Accumulated other comprehensive income (loss)	(279,138)
Additional paid in capital	52,628,232
Capital reserve	899,917
Accumulated deficit	(38,493,673)
Total stockholders’ equity	14,772,414
Total liabilities and stockholders’ equity	35,667,103
As Restated [Member] | Related Party [Member]
Current Assets:
Receivable from related party	1,286,980
Changes [Member]
Current Assets:
Cash and cash equivalents	(846,460)
Restricted cash	663
Accounts receivable, net	(323,612)
Inventory, net	774,596
Prepaids and other current assets	(245,501)
Total Current Assets	646,666
Non- Current Assets:
Property, plant, and equipment, net	751,322
Right of use asset	47
Accounts receivable, net	(2,219,125)
Restricted cash	22
Receivable from related party	(1,297,410)
Prepaids and other non current assets	(531,823)
Total Non-Current Assets	(3,296,968)
Total Assets	(2,650,302)
Current liabilities:
Bank overdraft facility	(845,998)
Notes payable
Current maturities of long-term debt	533,854
Current portion of operating lease liabilities	8
Accounts payable	(168,630)
Deferred revenue	395,565
Other accrued liabilities	(2,662,152)
Total Current Liabilities	(2,747,352)
Non-Current Liabilities:
Operating lease liabilities, less current portion	40
Deferred revenue	3,732,399
Other accrued liabilities	(880,759)
Long-term borrowings, less current portion	(544,122)
Total Non-Current Liabilities	2,307,558
Total Liabilities	(439,794)
Stockholders’ 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 June 30, 2024 and December 31, 2023
Common stock, 250,000,000 shares authorized, $0.0001 par value, 170,739,380 shares and 170,711,880 shares issued and outstanding as of June 30, 2024 and December 31, 2023 respectively	2
Accumulated other comprehensive income (loss)	99,027
Additional paid in capital	4,173,178
Capital reserve
Accumulated deficit	(6,482,715)
Total stockholders’ equity	(2,210,508)
Total liabilities and stockholders’ equity	(2,650,302)
Changes [Member] | Related Party [Member]
Current Assets:
Receivable from related party	1,286,980
Functional / Other reclassification [Member]
Current Assets:
Cash and cash equivalents	(846,460)
Restricted cash
Accounts receivable, net	2,219,125
Inventory, net
Prepaids and other current assets
Total Current Assets	2,670,075
Non- Current Assets:
Property, plant, and equipment, net
Right of use asset
Accounts receivable, net	(2,219,125)
Restricted cash
Receivable from related party	(1,297,410)
Total Non-Current Assets	(3,516,535)
Total Assets	(846,460)
Current liabilities:
Bank overdraft facility	(846,460)
Notes payable
Current maturities of long-term debt	510,189
Current portion of operating lease liabilities
Accounts payable
Deferred revenue	395,565
Other accrued liabilities	(2,335,601)
Total Current Liabilities	(2,276,307)
Non-Current Liabilities:
Operating lease liabilities, less current portion
Deferred revenue	2,879,186
Other accrued liabilities	(905,217)
Long-term borrowings, less current portion	(544,122)
Total Non-Current Liabilities	1,429,847
Total Liabilities	(846,460)
Stockholders’ 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 June 30, 2024 and December 31, 2023
Common stock, 250,000,000 shares authorized, $0.0001 par value, 170,739,380 shares and 170,711,880 shares issued and outstanding as of June 30, 2024 and December 31, 2023 respectively
Accumulated other comprehensive income (loss)
Additional paid in capital
Capital reserve
Total stockholders’ equity
Total liabilities and stockholders’ equity	(846,460)
Functional / Other reclassification [Member] | Related Party [Member]
Current Assets:
Receivable from related party	1,297,410
Errors / Adjustments [Member]
Current Assets:
Cash and cash equivalents
Restricted cash	663
Accounts receivable, net	(2,542,737)
Inventory, net	774,596
Prepaids and other current assets	(245,501)
Total Current Assets	(2,023,409)
Non- Current Assets:
Property, plant, and equipment, net	751,322
Right of use asset	47
Accounts receivable, net
Restricted cash	22
Receivable from related party
Prepaids and other non current assets	(531,823)
Total Non-Current Assets	219,567
Total Assets	(1,803,842)
Current liabilities:
Bank overdraft facility	463
Notes payable
Current maturities of long-term debt	23,665
Current portion of operating lease liabilities	8
Accounts payable	(168,630)
Deferred revenue
Other accrued liabilities	(326,551)
Total Current Liabilities	(471,045)
Non-Current Liabilities:
Operating lease liabilities, less current portion	40
Deferred revenue	853,213
Other accrued liabilities	24,458
Long-term borrowings, less current portion
Total Non-Current Liabilities	877,711
Total Liabilities	406,666
Stockholders’ 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 June 30, 2024 and December 31, 2023
Common stock, 250,000,000 shares authorized, $0.0001 par value, 170,739,380 shares and 170,711,880 shares issued and outstanding as of June 30, 2024 and December 31, 2023 respectively	2
Accumulated other comprehensive income (loss)	99,027
Additional paid in capital	4,173,178
Capital reserve
Accumulated deficit	(6,482,715)
Total stockholders’ equity	(2,210,508)
Total liabilities and stockholders’ equity	(1,803,842)
Errors / Adjustments [Member] | Related Party [Member]
Current Assets:
Receivable from related party	$ (10,430)

Financial Statements - Schedu_2

Financial Statements - Schedule of Consolidated Statements of Balance Sheet (Parentheticals) (Details) - $ / shares	Jun. 30, 2024	Dec. 31, 2023
As Previously Reported {Member]
Condensed Financial Statements, Captions [Line Items]
Preferred stock, authorized	5,000,000
Preferred stock, par value (in Dollars per share)	$ 0.0001
Preferred stock, shares issued	5,000
Preferred stock, shares outstanding	5,000
Common stock, shares authorized	250,000,000
Common stock, par value (in Dollars per share)	$ 0.0001
Common stock, shares issued	170,739,380
Common stock, shares outstanding	170,739,380
As Restated [Member]
Condensed Financial Statements, Captions [Line Items]
Preferred stock, authorized		5,000,000
Preferred stock, par value (in Dollars per share)		$ 0.0001
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, shares authorized		250,000,000
Common stock, par value (in Dollars per share)		$ 0.0001
Common stock, shares issued		170,711,880
Common stock, shares outstanding		170,711,880

Financial Statements - Schedu_3

Financial Statements - Schedule of Consolidated Statement of Operations and Comprehensive Loss (Details) - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023
REVENUE:
Total revenue	$ 4,509,126		$ 1,891,813		$ 8,146,819	$ 2,261,933
Cost of revenue	(3,071,340)		(1,124,116)		(5,980,851)	(1,416,289)
GROSS PROFIT	1,437,786		767,697		2,165,968	845,644
OPERATING EXPENSES:
Research & development expense	759,004				1,286,995
Stock compensation expense	2,443,792				9,552,542	8,150
Depreciation and amortization expense	90,476		34,466		170,577	67,057
Selling, general and administrative expense	2,244,703				5,088,362
TOTAL OPERATING EXPENSES	5,537,975		5,958,832		16,098,476	7,107,408
Loss from operations	(4,100,189)		(5,191,135)		(13,932,508)	(6,261,764)
OTHER INCOME (EXPENSE):
Interest expense	(242,577)		(365,205)		(432,665)	(621,875)
Interest and other income, net	202,196		31,852		382,850	46,135
TOTAL OTHER INCOME (EXPENSE), NET	(40,381)		(333,353)		(49,815)	(575,740)
LOSS BEFORE INCOME TAXES	(4,140,570)		(5,524,488)		(13,982,323)	(6,837,504)
NET LOSS	(4,140,570)		(5,524,488)		(13,982,323)	(6,837,504)
Foreign currency translation loss	(16,131)		(20,890)		(95,445)	(69,513)
Retirement benefit (net of tax)	3,299		1,246		11,806	5,546
TOTAL COMPREHENSIVE LOSS	(4,153,402)	$ (9,912,560)	(5,544,132)	$ (1,357,338)	(14,065,962)	(6,901,471)
System Sales [Member]
REVENUE:
Total revenue	4,258,198		1,424,783		7,752,957	1,780,197
Instrument Sales [Member]
REVENUE:
Total revenue	204,121				322,636
Warranty Sales [Member]
REVENUE:
Total revenue	28,795				38,202
Lease income [Member]
REVENUE:
Total revenue	18,012				33,024
As Previously Reported [Member]
REVENUE:
Total revenue	4,386,050				11,617,011
Cost of revenue	(3,345,560)				(7,499,849)
GROSS PROFIT	1,040,491				4,117,163
OPERATING EXPENSES:
Research & development expense	30,068				426,118
Selling, general and administrative expense	3,777,479				9,102,278
TOTAL OPERATING EXPENSES	3,807,546				9,528,396
Loss from operations	(2,767,056)				(5,411,234)
OTHER INCOME (EXPENSE):
Interest expense	(229,521)				(399,004)
Interest and other income, net	64,742				230,542
TOTAL OTHER INCOME (EXPENSE), NET	(164,779)				(168,462)
LOSS BEFORE INCOME TAXES	(2,931,834)				(5,579,695)
NET LOSS	(2,931,834)				(5,579,695)
Foreign currency translation loss	(1,689)				(4,078)
TOTAL COMPREHENSIVE LOSS	(2,933,523)				(5,583,773)
As Previously Reported [Member] | System Sales [Member]
REVENUE:
Total revenue	4,175,755				11,312,947
As Previously Reported [Member] | Instrument Sales [Member]
REVENUE:
Total revenue	182,088				266,785
As Previously Reported [Member] | Warranty Sales [Member]
REVENUE:
Total revenue	28,207				37,278
Changes [Member]
REVENUE:
Total revenue	123,076				(3,470,192)
Cost of revenue	274,220				1,518,998
GROSS PROFIT	397,296				(1,951,195)
OPERATING EXPENSES:
Research & development expense	728,937				860,877
Stock compensation expense	2,443,792				9,552,542
Depreciation and amortization expense	90,476				170,577
Selling, general and administrative expense	(1,532,776)				(4,013,916)
TOTAL OPERATING EXPENSES	1,730,429				6,570,080
Loss from operations	(1,333,134)				(8,521,275)
OTHER INCOME (EXPENSE):
Interest expense	(13,057)				(33,662)
Interest and other income, net	137,454				152,308
TOTAL OTHER INCOME (EXPENSE), NET	124,398				118,647
LOSS BEFORE INCOME TAXES	(1,208,736)				(8,402,628)
NET LOSS	(1,208,736)				(8,402,628)
Foreign currency translation loss	(14,442)				(91,367)
Retirement benefit (net of tax)	3,299				11,806
TOTAL COMPREHENSIVE LOSS	(1,219,879)				(8,482,189)
Changes [Member] | System Sales [Member]
REVENUE:
Total revenue	82,443				(3,559,990)
Changes [Member] | Instrument Sales [Member]
REVENUE:
Total revenue	22,033				55,851
Changes [Member] | Warranty Sales [Member]
REVENUE:
Total revenue	588				924
Changes [Member] | Lease income [Member]
REVENUE:
Total revenue	18,012				33,024
Functional / Other reclassification [Member]
REVENUE:
Cost of revenue	1,930				(389,932)
GROSS PROFIT	1,930				(389,932)
OPERATING EXPENSES:
Research & development expense	698,979				830,919
Stock compensation expense	1,311,714				3,248,916
Depreciation and amortization expense	90,476				169,919
Selling, general and administrative expense	(1,776,275)				(4,436,679)
TOTAL OPERATING EXPENSES	324,894				(186,925)
Loss from operations	(322,965)				(203,007)
OTHER INCOME (EXPENSE):
LOSS BEFORE INCOME TAXES	(322,965)				(203,007)
NET LOSS	(322,965)				(203,007)
TOTAL COMPREHENSIVE LOSS	(322,965)				(203,007)
Functional / Other reclassification [Member] | System Sales [Member]
REVENUE:
Total revenue	(22,033)				(27,725)
Functional / Other reclassification [Member] | Instrument Sales [Member]
REVENUE:
Total revenue	22,033				27,725
Errors / Adjustments [Member]
REVENUE:
Total revenue	123,076				(3,470,192)
Cost of revenue	272,290				1,908,930
GROSS PROFIT	395,366				(1,561,263)
OPERATING EXPENSES:
Research & development expense	29,958				29,958
Stock compensation expense	1,132,078				6,303,626
Depreciation and amortization expense					658
Selling, general and administrative expense	243,499				422,763
TOTAL OPERATING EXPENSES	1,405,535				6,757,005
Loss from operations	(1,010,169)				(8,318,267)
OTHER INCOME (EXPENSE):
Interest expense	(13,057)				(33,662)
Interest and other income, net	137,454				152,308
TOTAL OTHER INCOME (EXPENSE), NET	124,398				118,647
LOSS BEFORE INCOME TAXES	(885,772)				(8,199,621)
NET LOSS	(885,772)				(8,199,621)
Foreign currency translation loss	(14,442)				(91,367)
Retirement benefit (net of tax)	3,299				11,806
TOTAL COMPREHENSIVE LOSS	(896,915)				(8,279,182)
Errors / Adjustments [Member] | System Sales [Member]
REVENUE:
Total revenue	104,476				(3,532,266)
Errors / Adjustments [Member] | Instrument Sales [Member]
REVENUE:
Total revenue					28,126
Errors / Adjustments [Member] | Warranty Sales [Member]
REVENUE:
Total revenue	588				924
Errors / Adjustments [Member] | Lease income [Member]
REVENUE:
Total revenue	$ 18,012				$ 33,024

Financial Statements - Schedu_4

Financial Statements - Schedule of Consolidated Statement of Cashflows (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Cash flows from operating activities:
Net loss	$ (4,140,570)	$ (5,524,488)	$ (13,982,323)	$ (6,837,504)
Depreciation and amortization	90,476	34,466	170,577	67,057
Operating lease liability			15,331
Stock compensation expense	2,443,792	$ 8,150	9,552,542	8,150
Interest expense (net)			49,815	575,740
Credit loss reserve			573,048
Changes in operating assets and liabilities:
Accounts receivable, net			(3,475,878)	(1,040,193)
Inventory, net			(199,750)	(3,061,647)
Receivables from / payable to related parties			280,579	226,228
Deffered revenue			3,032,484	342,706
Prepaids and other current assets			(488,235)	(962,286)
Accounts payable			224,821	560,346
Prepaids and other non current assets			(6,180)	(73,700)
Other accrued liabilities			558,683	341,021
Lease payments
Net cash used in operating activities			(3,694,486)	(5,376,506)
Accounts receivable, net
Purchase of property, plant and equipment			(2,239,139)	(105,536)
Receivables from / payable to related parties
Net cash used in investing activities			(2,239,139)	(105,536)
Proceeds from issuance of convertible notes to other investors			1,450,000
Proceeds from issuance of convertible notes to principal shareholder			3,000,000	1,225,000
Proceeds from bank overdraft facility (net)			842,610	1,677,577
Proceeds from securities offering
Net cash provided by financing activities			5,292,610	5,759,682
Net change in cash			(641,015)	277,640
Effect of exchange rate on cash			108,572	$ (25,326)
Cash and cash equivalents at the beginning of the period			7,087,845
Cash and cash equivalents at end of the period	6,555,402		6,555,402
As Previously Reported [Member]
Cash flows from operating activities:
Net loss	(2,931,834)		(5,579,695)
Depreciation and amortization			379,608
Operating lease liability			149,215
Stock compensation expense			3,248,916
Interest expense (net)
Credit loss reserve
Changes in operating assets and liabilities:
Accounts receivable, net			(2,702,556)
Inventory, net			4,064
Prepaids and other current assets			(902,474)
Accounts payable			3,660,476
Prepaids and other non current assets			(9,637)
Lease payments			(342,501)
Net cash used in operating activities			(2,094,584)
Accounts receivable, net			(2,900,895)
Purchase of property, plant and equipment			(1,488,212)
Receivables from / payable to related parties			270,149
Net cash used in investing activities			(4,118,959)
Proceeds from issuance of convertible notes to other investors			1,450,000
Proceeds from issuance of convertible notes to principal shareholder			3,000,000
Proceeds from bank overdraft facility (net)			1,688,608
Proceeds from securities offering			101,252
Net cash provided by financing activities			6,239,860
Net change in cash			26,318
Effect of exchange rate on cash			(4,080)
Cash and cash equivalents at the beginning of the period			7,051,927
Cash and cash equivalents at end of the period	7,074,165		7,074,165
Changes [Member]
Cash flows from operating activities:
Net loss	(1,208,736)		(8,402,628)
Depreciation and amortization			(209,031)
Operating lease liability			(133,884)
Stock compensation expense			6,303,626
Interest expense (net)			49,815
Credit loss reserve			573,048
Changes in operating assets and liabilities:
Accounts receivable, net			(773,322)
Inventory, net			(203,814)
Receivables from / payable to related parties			280,579
Deffered revenue			3,032,484
Prepaids and other current assets			414,239
Accounts payable			(3,435,655)
Prepaids and other non current assets			3,457
Other accrued liabilities			558,683
Lease payments			342,501
Net cash used in operating activities			(1,599,902)
Accounts receivable, net			2,900,895
Purchase of property, plant and equipment			(750,927)
Receivables from / payable to related parties			(270,149)
Net cash used in investing activities			1,879,819
Proceeds from issuance of convertible notes to other investors
Proceeds from issuance of convertible notes to principal shareholder
Proceeds from bank overdraft facility (net)			(845,998)
Proceeds from securities offering			(101,252)
Net cash provided by financing activities			(947,250)
Net change in cash			(667,333)
Effect of exchange rate on cash			112,652
Cash and cash equivalents at the beginning of the period			35,918
Cash and cash equivalents at end of the period	(518,763)		(518,763)
Functional / Other reclassification [Member]
Cash flows from operating activities:
Net loss	(322,965)		(203,007)
Depreciation and amortization			169,919
Operating lease liability
Stock compensation expense
Interest expense (net)
Credit loss reserve
Changes in operating assets and liabilities:
Accounts receivable, net			2,219,125
Inventory, net
Receivables from / payable to related parties			270,149
Deffered revenue
Prepaids and other current assets
Accounts payable
Prepaids and other non current assets
Other accrued liabilities
Lease payments
Net cash used in operating activities			2,456,186
Accounts receivable, net			2,900,895
Purchase of property, plant and equipment
Receivables from / payable to related parties			(270,149)
Net cash used in investing activities			2,630,746
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 securities offering
Net cash provided by financing activities
Net change in cash			5,086,932
Effect of exchange rate on cash
Cash and cash equivalents at the beginning of the period
Cash and cash equivalents at end of the period	5,086,932		5,086,932
Errors / Adjustments [Member]
Cash flows from operating activities:
Net loss	(885,772)		(8,199,621)
Depreciation and amortization			(378,950)
Operating lease liability			(133,884)
Stock compensation expense			6,303,626
Interest expense (net)			49,815
Credit loss reserve			573,048
Changes in operating assets and liabilities:
Accounts receivable, net			(2,992,447)
Inventory, net			(203,814)
Receivables from / payable to related parties			10,430
Deffered revenue			3,032,484
Prepaids and other current assets			414,239
Accounts payable			(3,435,655)
Prepaids and other non current assets			3,457
Other accrued liabilities			558,683
Lease payments			342,501
Net cash used in operating activities			(4,056,088)
Accounts receivable, net
Purchase of property, plant and equipment			(750,927)
Receivables from / payable to related parties
Net cash used in investing activities			(750,927)
Proceeds from issuance of convertible notes to other investors
Proceeds from issuance of convertible notes to principal shareholder
Proceeds from bank overdraft facility (net)			(845,998)
Proceeds from securities offering			(101,252)
Net cash provided by financing activities			(947,250)
Net change in cash			(5,754,265)
Effect of exchange rate on cash
Cash and cash equivalents at the beginning of the period
Cash and cash equivalents at end of the period	$ (5,754,265)		$ (5,754,265)

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details)	6 Months Ended
	Jun. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)	Jun. 30, 2023
Summary of Significant Accounting Policies [Line Items]
Allowance for doubtful accounts (in Dollars)	$ 255,536
Inventory (in Dollars)	$ 7,217,663	$ 7,017,913
Percentage of long-lived assets	100%	100%
USD [Member]
Summary of Significant Accounting Policies [Line Items]
Translation average rate	83.35	83.19	82.07
INR [Member]
Summary of Significant Accounting Policies [Line Items]
Translation average rate	83.27	82.96	82.37
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 - Schedule of Property Plant and Equipment (Details)	Jun. 30, 2024
Computer & peripherals [Member]
Schedule of Property Plant and Equipment [Line Items]
Estimated useful lives	3 years
Furniture [Member]
Schedule of Property Plant and Equipment [Line Items]
Estimated useful lives	5 years
Office equipment [Member]
Schedule of Property Plant and Equipment [Line Items]
Estimated useful lives	5 years
Research & Development equipment [Member]
Schedule of Property Plant and Equipment [Line Items]
Estimated useful lives	5 years
Server & networking [Member]
Schedule of Property Plant and Equipment [Line Items]
Estimated useful lives	3 years
Vehicles [Member]
Schedule of Property Plant and Equipment [Line Items]
Estimated useful lives	5 years
Pay per use systems [Member]
Schedule of Property Plant and Equipment [Line Items]
Estimated useful lives	10 years
Demo system [Member]
Schedule of Property Plant and Equipment [Line Items]
Estimated useful lives	10 years
Minimum [Member] | Leasehold improvement [Member]
Schedule of Property Plant and Equipment [Line Items]
Estimated useful lives	4 years
Minimum [Member] | Plant and machinery [Member]
Schedule of Property Plant and Equipment [Line Items]
Estimated useful lives	4 years
Maximum [Member] | Leasehold improvement [Member]
Schedule of Property Plant and Equipment [Line Items]
Estimated useful lives	9 years
Maximum [Member] | Plant and machinery [Member]
Schedule of Property Plant and Equipment [Line Items]
Estimated useful lives	8 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Basic and Diluted Earnings Per Share (Details) - USD ($)		3 Months Ended		6 Months Ended
		Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Schedule of Basic and Diluted Earnings Per Share [Abstract]
Net Loss (in Dollars)		$ (4,140,570)	$ (5,524,488)	$ (13,982,323)	$ (6,837,504)
Basic weighted average common shares outstanding		170,739,380	143,599,382	170,734,435	135,965,966
Dilutive effect of convertible note	[1]	550,562		438,696
Dilutive effect of stock-based awards		10,553,371	137,000	10,553,371	137,000
Diluted weighted average common shares outstanding		181,843,313	143,736,382	181,726,502	136,102,966
Basic (in Dollars per share)		$ (0.02)	$ (0.04)	$ (0.08)	$ (0.05)
Diluted (in Dollars per share)		$ (0.02)	$ (0.04)	$ (0.08)	$ (0.05)
[1]Represents dilution effect related to the interest on convertible notes in the calculation of diluted weighted average shares outstanding for the portion of the period. Refer Note 9– Notes Payable to the condensed consolidated financial statements for further details.

Property, Plant and Equipment_3

Property, Plant and Equipment, Net (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Property, Plant and Equipment, Net [Abstract]
Depreciation expenses	$ 90,476	$ 34,466	$ 170,577	$ 67,057

Property, Plant and Equipment_4

Property, Plant and Equipment, Net - Schedule of Property and Equipment (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Schedule of Property and Equipment [Line Items]
Accumulated depreciation	$ (440,026)	$ (331,841)
Property and equipment, net	2,774,967	706,405
Computer & peripherals [Member]
Schedule of Property and Equipment [Line Items]
Property and Equipment, Gross	261,585	180,009
Furniture [Member]
Schedule of Property and Equipment [Line Items]
Property and Equipment, Gross	212,173	175,707
Leasehold improvements [Member]
Schedule of Property and Equipment [Line Items]
Property and Equipment, Gross	200,686	154,651
Office equipment [Member]
Schedule of Property and Equipment [Line Items]
Property and Equipment, Gross	136,361	103,371
Pay Per Use Systems [Member]
Schedule of Property and Equipment [Line Items]
Property and Equipment, Gross	1,694,813
Plant and Machinery [Member]
Schedule of Property and Equipment [Line Items]
Property and Equipment, Gross	220,128	128,498
Research & Development equipment [Member]
Schedule of Property and Equipment [Line Items]
Property and Equipment, Gross		90,434
Server & Networking [Member]
Schedule of Property and Equipment [Line Items]
Property and Equipment, Gross	34,098	21,999
Motor Vehicle [Member]
Schedule of Property and Equipment [Line Items]
Property and Equipment, Gross	183,216	183,577
Demo System [Member]
Schedule of Property and Equipment [Line Items]
Property and Equipment, Gross	$ 271,933

Reverse Recapitalization (Detai

Reverse Recapitalization (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2022	Dec. 31, 2023
Reverse Recapitalization [Line Items]
Percentage of issued and outstanding shares	5%
Common stock, shares authorized (in Shares)	250,000,000		250,000,000
Percentage of compensation expenses		4%
Additional paid-in capital (in Dollars)	$ 52,628,232		$ 43,457,937
Dr. Frederic Moll [Member]
Reverse Recapitalization [Line Items]
Contribution received (in Dollars)		$ 3,000,000
AVRA [Member]
Reverse Recapitalization [Line Items]
Net assets (in Dollars)	0
Additional paid-in capital (in Dollars)	$ 5,000,000
SSII [Member]
Reverse Recapitalization [Line Items]
Percentage of voting shares	51%
SS Innovations International, Inc. [Member]
Reverse Recapitalization [Line Items]
Issuance of shares (in Shares)	6,545,531
Shareholders retained percentage	5%
Reverse stock split	one-for-ten
Common stock, shares authorized (in Shares)	250,000,000
Andrew Economos [Member]
Reverse Recapitalization [Line Items]
Percentage of issued and outstanding shares		2.86%
Contribution received (in Dollars)		$ 3,000,000
Dr. Moll [Member]
Reverse Recapitalization [Line Items]
Percentage of issued and outstanding shares		7%
Merger Agreement [Member] | SS Innovations International, Inc. [Member]
Reverse Recapitalization [Line Items]
Issuance of shares (in Shares)	135,808,884
Percentage of issued and outstanding shares	95%
Series A Non-Convertible Preferred Stock [Member]
Reverse Recapitalization [Line Items]
Newly designated (in Shares)	5,000

Accounts Receivable, Net (Detai

Accounts Receivable, Net (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Account Receivable, Net [Abstract]
Accounts receivable, net (non-current)	$ 3,046,783	$ 2,365,013

Accounts Receivable, Net - Sche

Accounts Receivable, Net - Schedule of Accounts Receivable (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Schedule of Accounts Receivable [Abstract]
Accounts receivable, net	$ 4,280,188	$ 1,901,244
Accounts receivable, net (non-current)	3,046,783	2,365,013
Total account receivable, net	$ 7,326,971	$ 4,266,257

Accounts Receivable, Net - Sc_2

Accounts Receivable, Net - Schedule of Details of Customers (Details) - Customer Concentration Risk [Member]	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023
Customer A [Member] | Revenue [Member]
Schedule of Details of Customers [Line Items]
Customer concentration risk percentage	0%		0%
Customer A [Member] | Accounts Receivables [Member]
Schedule of Details of Customers [Line Items]
Customer concentration risk percentage			6%	10%
Customer B [Member] | Revenue [Member]
Schedule of Details of Customers [Line Items]
Customer concentration risk percentage	0%	20%	0%		17%
Customer B [Member] | Accounts Receivables [Member]
Schedule of Details of Customers [Line Items]
Customer concentration risk percentage			5%	10%
Customer C [Member] | Revenue [Member]
Schedule of Details of Customers [Line Items]
Customer concentration risk percentage	0%	22%	0%		19%
Customer C [Member] | Accounts Receivables [Member]
Schedule of Details of Customers [Line Items]
Customer concentration risk percentage			6%	12%
Customer D [Member] | Revenue [Member]
Schedule of Details of Customers [Line Items]
Customer concentration risk percentage	1%	1%	1%		1%
Customer D [Member] | Accounts Receivables [Member]
Schedule of Details of Customers [Line Items]
Customer concentration risk percentage			8%	13%
Customer E [Member] | Revenue [Member]
Schedule of Details of Customers [Line Items]
Customer concentration risk percentage			18%
Customer E [Member] | Accounts Receivables [Member]
Schedule of Details of Customers [Line Items]
Customer concentration risk percentage
Customer F [Member] | Revenue [Member]
Schedule of Details of Customers [Line Items]
Customer concentration risk percentage	11%		6%
Customer F [Member] | Accounts Receivables [Member]
Schedule of Details of Customers [Line Items]
Customer concentration risk percentage
Customer G [Member] | Revenue [Member]
Schedule of Details of Customers [Line Items]
Customer concentration risk percentage	11%		6%
Customer G [Member] | Accounts Receivables [Member]
Schedule of Details of Customers [Line Items]
Customer concentration risk percentage
Customer H [Member] | Revenue [Member]
Schedule of Details of Customers [Line Items]
Customer concentration risk percentage	14%		8%
Customer H [Member] | Accounts Receivables [Member]
Schedule of Details of Customers [Line Items]
Customer concentration risk percentage			9%
Customer I [Member] | Revenue [Member]
Schedule of Details of Customers [Line Items]
Customer concentration risk percentage	10%		5%
Customer I [Member] | Accounts Receivables [Member]
Schedule of Details of Customers [Line Items]
Customer concentration risk percentage			4%
Customer J [Member] | Revenue [Member]
Schedule of Details of Customers [Line Items]
Customer concentration risk percentage	11%		6%
Customer J [Member] | Accounts Receivables [Member]
Schedule of Details of Customers [Line Items]
Customer concentration risk percentage			6%
Customer K [Member] | Revenue [Member]
Schedule of Details of Customers [Line Items]
Customer concentration risk percentage	12%		7%
Customer K [Member] | Accounts Receivables [Member]
Schedule of Details of Customers [Line Items]
Customer concentration risk percentage			6%

Cash, Cash Equivalents and Re_3

Cash, Cash Equivalents and Restricted Cash - Schedule of Cash, Cash Equivalents and Restricted Cash (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Schedule of Cash, Cash Equivalents and Restricted Cash [Line Items]
Cash and cash equivalents	$ 608,215	$ 2,022,276
Restricted cash (Current)	5,620,153	5,029,650
Fixed deposit	205,238	299,540
Restricted cash (Non- current)	327,034	35,919
Total cash, cash equivalents and restricted cash	6,555,402	7,087,845	$ 526,939	$ 274,625
Lien Against Overdraft Facility [Member]
Schedule of Cash, Cash Equivalents and Restricted Cash [Line Items]
Fixed deposit	5,552,579	4,962,515
Lien Against Letter of Credit [Member]
Schedule of Cash, Cash Equivalents and Restricted Cash [Line Items]
Fixed deposit	24,565	24,041
Lien Against Bank Guarantee [Member]
Schedule of Cash, Cash Equivalents and Restricted Cash [Line Items]
Fixed deposit	43,009	43,094
Fixed deposit	310,381	19,233
Lien against Credit card facility [Member]
Schedule of Cash, Cash Equivalents and Restricted Cash [Line Items]
Fixed deposit	$ 16,653	$ 16,686

Prepaid, Current and Non- Cur_3

Prepaid, Current and Non- Current Assets - Schedule of Prepaid, Current and Non-Current Assets (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Prepaid Expense and Other Assets, Noncurrent [Abstract]
Receivables from statutory authorities	$ 1,852,166	$ 1,904,859
Prepaid expense- stock compensation current	1,066,991	1,066,991
Security deposits	205,238	299,540
Other prepaid- current assets	1,131,502	618,627
Prepaid and other current assets	4,255,897	3,890,017
Prepaid expense- stock compensation non current	3,556,636	4,090,131
Security deposits	176,245	225,488
Other prepaid- non current assets	67,377	6,825
Prepaid and other non current assets	3,800,258	4,322,444
Total prepaid, current and non current assets	$ 8,056,155	$ 8,212,461

Accounts Payable and Accrued _3

Accounts Payable and Accrued Expenses (Details) - Vendors of Supplies [Member]	6 Months Ended
	Jun. 30, 2024 USD ($)
Accounts Payable and Accrued Expenses (Details) [Line Items]
Accounts payable	$ 1,126,373
Other accrued liabilities	579,986
Advance from customers	333,348
Expenses payable	$ 327,812

Accounts Payable and Accrued _4

Accounts Payable and Accrued Expenses - Schedule of Accounts Payable and Accrued Expenses (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Schedule of Accounts Payable and Accrued Expenses [Abstract]
Accounts payable	$ 1,126,373	$ 901,552
Payable to statutory authorities	4,974	35,149
Salary payable	492,651	310,789
Other accrued liabilities	684,287	144,001
Other accrued liabilities	1,181,912	489,939
Provision for Gratuity Long term	58,391	33,933
Other accrued liabilities- Non Current	58,391	33,933
Total accounts payable, accrued current and non current expenses	$ 2,366,676	$ 1,425,424

Notes Payable (Details)

Notes Payable (Details) - USD ($)			1 Months Ended	2 Months Ended
	Apr. 30, 2024	Feb. 29, 2024	Feb. 29, 2024	Feb. 14, 2024
Notes Payable [Line Items]
Raised amount	$ 2,000,000			$ 2,450,000
Convertible promissory notes issued percentage	7%
Working capital requirements	$ 1,000,000
Other Investor [Member]
Notes Payable [Line Items]
Affiliates amount		$450,000
Convertible Promissory Notes [Member]
Notes Payable [Line Items]
Raised amount			$ 2,450,000
Convertible promissory notes issued percentage		7%	7%
Affiliates amount		$1,000,000		$1,000,000
Price per share (in Dollars per share)		$ 4.45	$ 4.45

Bank Overdraft Facility (Detail

Bank Overdraft Facility (Details) - USD ($)	1 Months Ended			6 Months Ended
	Nov. 30, 2024	Aug. 31, 2024	Jul. 31, 2024	Jun. 30, 2024
Bank Overdraft [Line Items]
Interest rate				9.50%
HDFC Bank Ltd overdraft (with lien against fixed deposits)(OD1) [Member]
Bank Overdraft [Line Items]
Fixed deposits				$ 5,549,118
Bank Overdrafts [Member]
Bank Overdraft [Line Items]
Interest rate				1.25%
Subsequent Event [Member]
Bank Overdraft [Line Items]
Repayble			$ 1,319,668
Forecast [Member]
Bank Overdraft [Line Items]
Repayble	$ 839,789	$ 5,548,604

Bank Overdraft Facility - Sched

Bank Overdraft Facility - Schedule of Bank Overdraft Facility (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Schedule of Bank Overdraft [Line Items]
Bank overdraft	$ 6,861,536	$ 6,018,926
HDFC Bank Ltd overdraft (with lien against fixed deposits)(OD1) [Member]
Schedule of Bank Overdraft [Line Items]
Bank overdraft	(602,581)	4,756,389
HDFC Bank Ltd overdraft (OD2) [Member]
Schedule of Bank Overdraft [Line Items]
Bank overdraft	(243,944)	1,262,537
HDFC Bank working capital demand loan [Member]
Schedule of Bank Overdraft [Line Items]
Bank overdraft	599,849
HDFC Bank working capital demand loan (2) [Member]
Schedule of Bank Overdraft [Line Items]
Bank overdraft	239,940
HDFC Bank working capital demand loan (3) [Member]
Schedule of Bank Overdraft [Line Items]
Bank overdraft	599,849
HDFC Bank working capital demand loan (4) [Member]
Schedule of Bank Overdraft [Line Items]
Bank overdraft	1,319,668
HDFC Bank working capital demand loan (5) [Member]
Schedule of Bank Overdraft [Line Items]
Bank overdraft	$ 4,948,755

Bank Overdraft Facility - Sch_2

Bank Overdraft Facility - Schedule of Bank Overdraft Facility (Parentheticals) (Details)	Jun. 30, 2024	Dec. 31, 2023
HDFC Bank working capital demand loan [Member]
Schedule of Bank Overdraft [Line Items]
HDFC Bank working capital demand loan	8.65%	8.65%
HDFC Bank working capital demand loan (2) [Member]
Schedule of Bank Overdraft [Line Items]
HDFC Bank working capital demand loan	9.07%	9.07%
HDFC Bank working capital demand loan (3) [Member]
Schedule of Bank Overdraft [Line Items]
HDFC Bank working capital demand loan	923%	923%
HDFC Bank working capital demand loan (4) [Member]
Schedule of Bank Overdraft [Line Items]
HDFC Bank working capital demand loan	9.11%	9.11%
HDFC Bank working capital demand loan (5) [Member]
Schedule of Bank Overdraft [Line Items]
HDFC Bank working capital demand loan	8.50%	8.50%

Borrowings (Details)

Borrowings (Details)	6 Months Ended
	Jun. 30, 2024 USD ($)
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

Borrowings - Schedule of Loan S

Borrowings - Schedule of Loan Structure (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Schedule of Loan Structure [Abstract]
Current maturities of long-term debt	$ 533,854	$ 510,189

Deferred Revenue (Details)

Deferred Revenue (Details) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Deferred Revenue [Abstract]
Interest income	$ 159,376	$ 41,136

Deferred Revenue - Schedule of

Deferred Revenue - Schedule of Corresponding Impact on Accounts Receivable (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Schedule of Corresponding Impact on Accounts Receivable [Line Items]
Deferred revenue- beginning of period	$ 1,095,480	$ 43,917
Additions	3,100,972	1,053,334
Net changes in liability for pre-existing contracts	4,196,452	1,097,251
Revenue recognized for warranty sales	38,202	1,771
Revenue recognized for instrument sales	30,286
Deferred revenue- end of period	4,127,964	1,095,480
Deferred revenue expected to be recognized in:
Deferred revenue expected to be recognized	4,127,964	1,095,480
One year or less [Member]
Schedule of Corresponding Impact on Accounts Receivable [Line Items]
Deferred revenue- beginning of period	156,330
Deferred revenue- end of period	395,565	156,330
Deferred revenue expected to be recognized in:
Deferred revenue expected to be recognized	395,565	156,330
More than one year [Member]
Schedule of Corresponding Impact on Accounts Receivable [Line Items]
Deferred revenue- beginning of period	939,150
Deferred revenue- end of period	3,732,399	939,150
Deferred revenue expected to be recognized in:
Deferred revenue expected to be recognized	$ 3,732,399	$ 939,150

Deferred Revenue - Schedule o_2

Deferred Revenue - Schedule of Disaggregates Our Revenue (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Schedule of Disaggregates Our Revenue [Line Items]
Total revenue	$ 4,509,126	$ 1,891,813	$ 8,146,819	$ 2,261,933
System sales [Member]
Schedule of Disaggregates Our Revenue [Line Items]
Total revenue	4,258,198	1,424,783	7,752,957	1,780,197
Instruments sale [Member]
Schedule of Disaggregates Our Revenue [Line Items]
Total revenue	204,121	467,030	322,636	481,736
Warranty sale [Member]
Schedule of Disaggregates Our Revenue [Line Items]
Total revenue	28,795		38,202
Lease income [Member]
Schedule of Disaggregates Our Revenue [Line Items]
Total revenue	$ 18,012		$ 33,024

Deferred Revenue - Schedule o_3

Deferred Revenue - Schedule of Revenues by Geographic Region (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Schedule of Revenues by Geographic Region [Line Items]
Revenues	$ 4,509,126	$ 1,891,813	$ 8,146,819	$ 2,261,933
India [Member]
Schedule of Revenues by Geographic Region [Line Items]
Revenues	4,001,061	1,891,813	7,638,754	2,261,933
Nepal [Member]
Schedule of Revenues by Geographic Region [Line Items]
Revenues	$ 508,065		$ 508,065

Stockholders_ Equity (Details)

Stockholders’ Equity (Details) - $ / shares	6 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Stockholders’ Equity [Line Items]
Common stock, shares authorized	250,000,000	250,000,000
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock vote	one
Common stock, shares issued	170,739,380	170,711,880
Common stock, shares outstanding	170,739,380	170,711,880
Preferred stock share outstanding	5,000	5,000
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Related Party [Member]
Related Party Transactions [Line Items]
Receivable from related party	$ 1,286,980	$ 1,567,559

Related Party Transactions - Sc

Related Party Transactions - Schedule of Amounts Due from Related Parties (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Receivable from related party [Member]
Schedule of Amounts due from Related Parties [Line Items]
Receivable from related party	$ 1,286,980	$ 1,567,559
Total	1,286,980	1,567,559
Related Party [Member]
Schedule of Amounts due from Related Parties [Line Items]
Receivable from related party	1,286,980	1,567,559
Total	$ 1,286,980	$ 1,567,559

Leases - Schedule of Operating

Leases - Schedule of Operating Lease Assets and Liabilities (Details) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Schedule of Operating Lease Assets and Liabilities [Line Items]
Right of use operating lease assets	$ 2,448,965		$ 2,657,554
Current portion of operating lease liability	428,713		396,784
Non Current portion of operating lease liability	2,125,946		2,351,113
Total lease liabilities	2,554,659		$ 2,747,897
Weighted average discount rate
Operating cash outflows for operating leases	$ 342,202	$ 193,046
Ilabs Info Technology 3rd Floor [Member]
Weighted average remaining lease term (years)
Weighted average remaining lease term (years)	5 years 8 months 8 days		6 years 2 months 8 days
Weighted average discount rate
Weighted average discount rate	12%		12%
Ilabs Info Technology Ground Floor [Member]
Weighted average remaining lease term (years)
Weighted average remaining lease term (years)	7 years 11 months 1 day		8 years 5 months 1 day
Weighted average discount rate
Weighted average discount rate	12%		12%
Village Chhatarpur-1849-1852-Farm [Member]
Weighted average remaining lease term (years)
Weighted average remaining lease term (years)	1 year 29 days		1 year 6 months 29 days
Weighted average discount rate
Weighted average discount rate	10%		10%

Leases - Schedule of Maturities

Leases - Schedule of Maturities of Lease Liabilities (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Schedule of Maturities of Lease Liabilities [Abstract]
2024	$ 351,144
2025	616,692
2026	498,452
2027	506,567
2028	515,088
2029 and thereafter	1,170,498
Total Lease Payment	3,658,441
Less: Imputed Interest	1,103,782
Present value of lease liabilities	$ 2,554,659	$ 2,747,897

Income Tax (Details)

Income Tax (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Income Taxes [Abstract]
Income tax expense
Valuation allowance	$ 8,060,150		$ 8,060,150		$ 5,145,040

Income Tax - Schedule of Compon

Income Tax - Schedule of Components of Income/ (Loss) Before Taxes (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Schedule of Components of Income/ (Loss) Before Taxes [Abstract]
Domestic
Foreign	(13,982,323)	(6,837,504)
Total	$ (13,982,323)	$ (6,837,504)

Income Tax - Schedule of Effect

Income Tax - Schedule of Effective Income Tax Rate Differs to Income/ (Loss) Before Income Taxes (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Schedule of Effective Income Tax Rate Differs to Income/ (Loss) Before Income Taxes [Abstract]
Accounting loss before income tax	$ (4,140,570)	$ (5,524,488)	$ (13,982,323)	$ (6,837,504)
Income tax expense (benefit) at federal statutory rate			(2,936,288)	(1,435,876)
Foreign tax rate differential			(582,783)	(341,875)
Non-deductible expenses			135,434	6,631
Excess tax expense/(benefit) on depreciation			(38,755)	4,618
Excess tax expense/(benefit) on security deposit			152	70
Impact of unrecognized deferred tax asset on the loss of the year			3,422,240	1,424,557
Income tax expense/(benefit)

Income Tax - Schedule of Effe_2

Income Tax - Schedule of Effective Income Tax Rate Differs to Income/ (Loss) Before Income Taxes (Parentheticals) (Details)	6 Months Ended
	Jun. 30, 2024
Schedule of Effective Income Tax Rate Differs to Income/ (Loss) Before Income Taxes [Abstract]
Federal statutory rate	21%

Income Tax - Schedule of Comp_2

Income Tax - Schedule of Components of Deferred Tax Balances (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Deferred tax assets:
Net operating loss carry forwards	$ 5,123,862	$ 763,591
Net operating loss	2,839,581	4,360,270
Lease payments	22,196	18,976
Others	110,865	23,754
Total	8,096,504	5,166,591
Valuation allowance	(8,060,150)	(5,145,040)
Deferred tax assets	36,354	21,551
Deferred tax liabilities:
Depreciation and amortization	36,354	16,763
Others		4,788
Deferred tax liabilities	36,354	21,551
Net deferred tax assets/liability

Employee Benefit Plan - Schedul

Employee Benefit Plan - Schedule of Benefit Obligation has been Measured (Details) - USD ($)		6 Months Ended	12 Months Ended
		Jun. 30, 2024	Dec. 31, 2023
Schedule of Benefit Obligation has been Measured [Abstract]
Projected benefit obligation as on beginning		$ 34,005	$ 10,655
Non-current liability (included under other non-current liabilities		58,391	33,933
Current liability (included under accrued employee costs)		1,128	72
Service cost		12,531	15,707
Interest cost		1,203	759
Benefits paid
Actuarial loss	[1]	11,806	7,009
Effect of exchange rate changes		(26)	(125)
Projected benefit obligation at end		59,519	34,005
Non-current liability (included under other non-current liabilities		58,391	33,933
Current liability (included under accrued employee costs)		1,128	72
Unfunded status in the end		59,519	34,005
Non-current liability (included under other non-current liabilities		58,391	33,933
Current liability (included under accrued employee costs)		1,128	72
Total accrued liability		59,519	34,005
Accumulated benefit obligation at end		$ 29,968	$ 15,508
[1]During the period ended June 30, 2024, and December 31, 2023, actuarial loss was driven by changes in actuarial assumptions, offset by experience adjustments on present value of benefit obligations.

Employee Benefit Plan - Sched_2

Employee Benefit Plan - Schedule of Components of Net Periodic Benefit Costs (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Schedule of Components of Net Periodic Benefit Costs [Abstract]
Service cost	$ 12,531	$ 15,707
Interest cost	1,203	759
Expected return on plan assets
Amortization of actuarial loss, gross of tax
Net gratuity cost	$ 13,734	$ 16,466

Employee Benefit Plan - Sched_3

Employee Benefit Plan - Schedule of Components of Retirement Benefits Included in AOCI, Excluding Tax Effects (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Schedule of Components of Retirement Benefits Included in AOCI, Excluding Tax Effects [Abstract]
Net prior service cost	$ 11,806	$ 5,546
Amount recognized in AOCI, excluding tax effects	$ 11,806	$ 5,546

Employee Benefit Plan - Sched_4

Employee Benefit Plan - Schedule of Weighted Average Actuarial Assumptions used to Determine Benefit Obligations (Details)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Schedule of Weighted Average Actuarial Assumptions used to Determine Benefit Obligations [Abstract]
Discount rate	7.18%	7.08%
Rate of increase in compensation levels	12.50%	15%
Expected long-term rate of return on plan assets per annum

Employee Benefit Plan - Sched_5

Employee Benefit Plan - Schedule of Expected Benefit Payments (Details)	Jun. 30, 2024 USD ($)
Schedule of Expected Benefit Payments [Abstract]
June 30, 2024	$ 1,128
2025	9,659
2026	10,741
2027	9,716
2028	8,080
2029-2033	$ 51,699

Fair Value Measurement _ Fina_3

Fair Value Measurement – Financial Instruments (Details)	6 Months Ended
	Jun. 30, 2024
Long-Term Debtor [Member]
Fair Value Measurement – Financial Instruments [Line Items]
Discount rate	10%
Security Deposit [Member]
Fair Value Measurement – Financial Instruments [Line Items]
Longterm fixed deposit	10%

Fair Value Measurement _ Fina_4

Fair Value Measurement – Financial Instruments - Schedule of Carrying Value and Fair Value of Level III Financial Assets and Liabilities (Details) - Fair Value, Inputs, Level 3 [Member] - USD ($)		Jun. 30, 2024	Dec. 31, 2023
Carrying Value [Member]
Financial Assets
Account receivables net	[1]	$ 3,046,783	$ 2,365,013
Other non-current financial assets	[2]	183,713	171,146
Total		3,230,496	2,536,159
Financial Liabilities
Lease liabilities	[3]	2,125,946	2,351,113
Total		2,125,946	2,351,113
Fair Value [Member]
Financial Assets
Account receivables net	[1]	3,046,783	2,365,013
Other non-current financial assets	[2]	183,713	171,146
Total		3,230,496	2,536,159
Financial Liabilities
Lease liabilities	[3]	2,125,946	2,351,113
Total		$ 2,125,946	$ 2,351,113
[1] Account receivable net of allowance for credit losses 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. The Company has long term lease liabilities in relation to office properties which is carried at cost using the discount rate (Refer Note 15 Leases).

Stock Compensation Expenses (De

Stock Compensation Expenses (Details) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Stock Options to Employees [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Granted share of common stock, par value (in Dollars per share)	$ 0.0001
Exercise of option per share (in Dollars per share)	$ 5
Percentage of shares vest	20%
Options expired period	5 years
Recognized over a weighted-average period	3 years 4 months 28 days
Restricted Stock Award to Employees [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Percentage of shares vest	20%
Restricted grants shares (in Dollars per share)	$ 0.0001
Stock Options [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value of the stock options vested	$ 4,656,807		$ 3,152,066
Share compensation expense	$ 6,094,592
Restricted Stock Awards [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted grants shares (in Dollars per share)
Fair value of the other than options vested			6,095,401
Share compensation expense	2,780,358
Advisory shares vested [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share compensation expense	244,147		$ 5,633,147
Unvested stock option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total unrecognized compensation expense	9,827,493
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total unrecognized compensation expense	19,004,208
Equity Option [Member] | Restricted Stock Awards [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share compensation expense	$ 9,552,542	$ 8,150

Stock Compensation Expenses - S

Stock Compensation Expenses - Schedule of Stock Options Activity (Details) - Stock Options [Member]	6 Months Ended
	Jun. 30, 2024 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Shares Options, balance | shares	3,303,601
Weighted average grant date fair value per share, balance | $ / shares	$ 3.41
Number of Shares Options, Granted | shares	3,350,221
Weighted average grant date fair value per share, Granted | $ / shares	$ 1.39
Number of Shares Options, Vested | shares	3,350,221
Weighted average grant date fair value per share, Vested | $ / shares	$ 1.39
Number of Shares Options, Forfeited | shares
Weighted average grant date fair value per share, Forfeited | $ / shares
Number of Shares Options, balance | shares	3,303,601
Weighted average grant date fair value per share, balance | $ / shares	$ 3.41

Stock Compensation Expenses -_2

Stock Compensation Expenses - Schedule of Restricted Stock Awards Activity (Details) - RSA s [Member]	6 Months Ended
	Jun. 30, 2024 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Shares RSAs, Unvested balance, beginning | shares	2,807,289
Weighted average grant date fair value per share, Unvested balance, beginning | $ / shares	$ 7.76
Number of Shares RSAs, Granted | shares
Weighted average grant date fair value per share Granted | $ / shares
Number of Shares RSAs, Vested | shares
Weighted average grant date fair value per share Vested | $ / shares
Number of Shares RSAs, Forfeited | shares
Weighted average grant date fair value per share Forfeited | $ / shares
Number of Shares RSAs, Unvested balance, ending | shares	2,807,289
Weighted average grant date fair value per share, Unvested balance, ending | $ / shares	$ 7.76

Stock Compensation Expenses -_3

Stock Compensation Expenses - Schedule of Common Stock Issued to Consultants as Advisory Shares (Details)	6 Months Ended
	Jun. 30, 2024 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Shares Options, balance	93,134
Option vested	31,496
Number of Shares Options, balance	76,638
01-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
Number of Shares Options, balance	5,000
Option vested	5,000
Number of Shares Options, balance
31-Oct-23 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value on grant date (in Dollars per share) | $ / shares	$ 8.99
Number of Shares Options, balance	52,963
Option vested	6,908
Number of Shares Options, balance	46,055
31-Oct-23 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value on grant date (in Dollars per share) | $ / shares	$ 8.99
Number of Shares Options, balance	7,130
Option vested	930
Number of Shares Options, balance	6,200
31-Oct 23 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value on grant date (in Dollars per share) | $ / shares	$ 8.99
Number of Shares Options, balance	5,673
Option vested	740
Number of Shares Options, balance	4,933
31-Oct 23 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value on grant date (in Dollars per share) | $ / shares	$ 8.99
Number of Shares Options, balance	22,368
Option vested	2,918
Number of Shares Options, balance	19,450
01-Mar-24 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value on grant date (in Dollars per share) | $ / shares	$ 6.75
Number of Shares Options, balance
Option vested	15,000
Number of Shares Options, balance

Stock Compensation Expenses -_4

Stock Compensation Expenses - Schedule of Share Compensation Expense (Details) - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2024	Jun. 30, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total stock compensation expenses	$ 2,443,792	$ 9,552,542	$ 8,150
Stock Options [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total stock compensation expenses		6,094,592
Restricted stock units (RSU) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total stock compensation expenses		2,780,358
Advisory shares [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total stock compensation expenses		$ 677,592	$ 8,150

Stock Compensation Expenses -_5

Stock Compensation Expenses - Schedule of Weighted Average Estimated Fair Values of Stock Options (Details) - $ / shares	Nov. 27, 2023	Feb. 13, 2023
Equity Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value on grant date	$ 3.41	$ 1.39
Risk free interest rate	4.40%	4.40%
Expected volatility	18.50%	24.96%
Exercise prices	$ 5	$ 5
Share price on the grant date	$ 7.76	$ 5.5
Expected term of vesting	4 years	2 years 6 months
Restricted Stock Awards [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value on grant date	$ 7.76
Risk free interest rate	4.40%
Expected volatility	18.50%
Exercise prices	$ 0.0001
Share price on the grant date	$ 7.76
Expected term of vesting	4 years

Commitments (Details)

Commitments (Details) - USD ($)	1 Months Ended		6 Months Ended
	Aug. 31, 2023	Mar. 31, 2021	Jun. 30, 2024
Commitments [Line Items]
Lease payments		$ 24,384	$ 16,144
Expire date			March 2030
Expires term period			May 31, 2032
Dr Sudhir Srivastava [Member]
Commitments [Line Items]
Lease payments	$ 17,995

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	Oct. 31, 2024	Aug. 31, 2024	Jul. 31, 2024	Jan. 31, 2025	Dec. 31, 2024	Apr. 30, 2024
Subsequent Events [Line Items]
Convertible promissory notes issued percentage						7%
Convertible Promissory Note [Member]
Subsequent Events [Line Items]
Borrowed amount						$ 250,000
Forecast [Member]
Subsequent Events [Line Items]
Issuance of promissory note percentage			7%
Shares issued services		125,000
Borrowed amount				$ 20,000,000	$ 2,000,000
Convertible promissory notes issued percentage				7%	7%
Subsidiary working capital	$ 1,093,881
Forecast [Member] | Convertible Promissory Note [Member]
Subsequent Events [Line Items]
Raised amount			$500,000