Jupiter Neurosciences (JUNS) 10-Q 23 Dec 24 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2024	Dec. 23, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	001-41265
Entity Registrant Name	JUPITER NEUROSCIENCES, INC.
Entity Central Index Key	0001679628
Entity Tax Identification Number	47-4828381
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	1001 North US HWY 1
Entity Address, Address Line Two	Suite 504
Entity Address, City or Town	Jupiter
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33477
City Area Code	(561)
Local Phone Number	406-6154
Title of 12(b) Security	Common Stock, $0.0001 par value
Trading Symbol	JUNS
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	true
Entity Common Stock, Shares Outstanding		33,103,860

Balance Sheets

Balance Sheets - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Current Assets:
Cash	$ 253	$ 28,478
Other current assets	261	261
Total current assets	514	28,739
Operating lease right of use asset, net	81,249	116,070
Other asset	3,783	3,783
Total assets	85,546	148,592
Current Liabilities:
Accounts payable and accrued expenses	663,569	546,014
Accrued compensation	2,003,176	1,562,041
Accrued interest	198,475	88,000
Current portion of operating lease liability	49,609	48,213
Convertible notes payable, net of discount of $0	527,650	1,638,760
Derivative liability	606,787	1,505,398
Total current liabilities	5,680,856	5,771,905
Convertible notes payable, net of discount of $28,275 and $43,288	121,725	106,712
Operating lease liability, net of current portion	33,961	71,329
Total liabilities	5,836,542	5,949,946
Commitments and Contingencies (Note 8)
Stockholders’ Deficit:
Common stock, par value $0.0001; 125,000,000 shares authorized; 30,126,413 and 26,526,405 issued and outstanding	3,012	2,652
Additional paid in capital	18,815,494	17,778,498
Receivables for sale of common stock	(75,000)
Accumulated deficit	(24,494,502)	(23,582,504)
Total stockholders’ deficit	(5,750,996)	(5,801,354)
Total liabilities and stockholders’ deficit	85,546	148,592
Series A Preferred Stock [Member]
Stockholders’ Deficit:
Series A preferred stock, par value $0.0001; 5,000,000 shares authorized, nil shares issued and outstanding
Nonrelated Party [Member]
Current Liabilities:
Note payable	1,377,778
Related Party [Member]
Current Liabilities:
Note payable	$ 253,812	$ 383,479

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Debt Instrument, Unamortized Discount, Current	$ 0	$ 0
Convertible notes payable, debt discount non current	$ 28,275	$ 43,288
Series A preferred stock, par value	$ 0.0001	$ 0.0001
Series A preferred stock, shares authorized	5,000,000	5,000,000
Series A preferred stock, shares issued
Series A preferred stock, shares outstanding
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	125,000,000	125,000,000
Common stock, shares issued	30,126,413	26,526,405
Common stock, shares outstanding	30,126,413	26,526,405

Statements of Operations (Unaud

Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Federal contract revenue
Expenses:
Research and development	91,911	239,458	291,655	710,063
General and administrative	401,636	1,202,669	1,341,271	2,625,066
Total operating expenses	493,547	1,442,127	1,632,926	3,335,129
Operating loss	(493,547)	(1,442,127)	(1,632,926)	(3,335,129)
Other Income (Expenses):
Interest income	23	161	138	44,811
(Loss) gain on change in fair value of derivative liability	9,885	(34,086)	(53,257)	(15,458)
Interest expense	(107,382)	(80,610)	(217,821)	(160,322)
Gain (Loss) on extinguishment of debt		(217,527)	951,868	(887,946)
Gain on forgiveness of accrued compensation			40,000
Total other income (expenses), net	(97,474)	(332,062)	720,928	(1,018,915)
Net loss	$ (591,021)	$ (1,774,189)	$ (911,998)	$ (4,354,044)
Net loss per common share:
Basic	$ (0.02)	$ (0.07)	$ (0.03)	$ (0.16)
Diluted	$ (0.02)	$ (0.07)	$ (0.03)	$ (0.16)
Weighted average number of common stock outstanding:
Basic	31,065,688	26,402,153	27,829,820	26,396,183
Diluted	31,065,688	26,402,153	27,829,820	26,396,183

Statements of Changes in Stockh

Statements of Changes in Stockholders' Deficit (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Receivables for Sale of Stock [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2022	$ 2,637	$ 11,652,094		$ (18,798,815)	$ (7,144,084)
Balance, shares at Dec. 31, 2022	26,371,519
Stock-based compensation		381,501			381,501
Net operating income (loss)				(1,747,250)	(1,747,250)
Purchase of common stock	$ 2	24,998			25,000
Purchase of common stock, shares	18,750
Balance at Mar. 31, 2023	$ 2,639	12,058,593		(20,546,065)	(8,484,833)
Balance, shares at Mar. 31, 2023	26,390,269
Balance at Dec. 31, 2022	$ 2,637	11,652,094		(18,798,815)	(7,144,084)
Balance, shares at Dec. 31, 2022	26,371,519
Net operating income (loss)					(4,354,044)
Balance at Sep. 30, 2023	$ 2,641	16,882,092		(23,152,859)	(6,268,126)
Balance, shares at Sep. 30, 2023	26,412,769
Balance at Mar. 31, 2023	$ 2,639	12,058,593		(20,546,065)	(8,484,833)
Balance, shares at Mar. 31, 2023	26,390,269
Stock-based compensation		350,862			350,862
Net operating income (loss)				(832,605)	(832,605)
Purchase of common stock	$ 2	29,998			30,000
Purchase of common stock, shares	22,500
Balance at Jun. 30, 2023	$ 2,641	12,439,453		(21,378,670)	(8,936,576)
Balance, shares at Jun. 30, 2023	26,412,769
Stock-based compensation		253,013			253,013
Net operating income (loss)				(1,774,189)	(1,774,189)
Issuance of restricted stock for forgiveness of accrued salary		1,866,445			1,866,445
Stock issued for amendment to convertible note		2,323,181			2,323,181
Balance at Sep. 30, 2023	$ 2,641	16,882,092		(23,152,859)	(6,268,126)
Balance, shares at Sep. 30, 2023	26,412,769
Balance at Dec. 31, 2023	$ 2,652	17,778,498		(23,582,504)	(5,801,354)
Balance, shares at Dec. 31, 2023	26,526,405
Stock-based compensation		355,317			355,317
Issuance of restricted stock units for forgiveness of accrued salary		10,000			10,000
Issuance of stock options for forgiveness of accrued salary		50,000			50,000
Net operating income (loss)				(634,100)	(634,100)
Balance at Mar. 31, 2024	$ 2,652	18,193,815		(24,216,604)	(6,020,137)
Balance, shares at Mar. 31, 2024	26,526,405
Balance at Dec. 31, 2023	$ 2,652	17,778,498		(23,582,504)	(5,801,354)
Balance, shares at Dec. 31, 2023	26,526,405
Stock-based compensation					827,356
Net operating income (loss)					(911,998)
Balance at Sep. 30, 2024	$ 3,012	18,815,494	(75,000)	(24,494,502)	(5,750,996)
Balance, shares at Sep. 30, 2024	30,126,413
Balance at Mar. 31, 2024	$ 2,652	18,193,815		(24,216,604)	(6,020,137)
Balance, shares at Mar. 31, 2024	26,526,405
Stock-based compensation		276,983			276,983
Net operating income (loss)				313,123	313,123
Restricted stock issued for consulting agreements	$ 349	(349)
Restricted stock issued for consulting agreements, shares	3,487,500
Sale of common stock, net of receivables of $75,000	$ 11	149,989	(75,000)		75,000
Sale of common stock, net of receivables, shares	112,500
Reconciling shares due to forward stock split
Reconciling shares due to forward stock split, shares	8
Balance at Jun. 30, 2024	$ 3,012	18,620,438	(75,000)	(23,903,481)	(5,355,031)
Balance, shares at Jun. 30, 2024	30,126,413
Stock-based compensation		195,056			195,056
Net operating income (loss)				(591,021)	(591,021)
Balance at Sep. 30, 2024	$ 3,012	$ 18,815,494	$ (75,000)	$ (24,494,502)	$ (5,750,996)
Balance, shares at Sep. 30, 2024	30,126,413

Statements of Changes in Stoc_2

Statements of Changes in Stockholders' Deficit (Unaudited) (Parenthetical)	3 Months Ended
	Jun. 30, 2024 USD ($)
Statement of Stockholders' Equity [Abstract]
Sale of common stock, net of receivables	$ 75,000

Statements of Cash Flows (Unaud

Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended				9 Months Ended		12 Months Ended
	Sep. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Cash Flows from Operating Activities:
Net Loss	$ (591,021)	$ (634,100)	$ (1,774,189)	$ (1,747,250)	$ (911,998)	$ (4,354,044)
Adjustments to reconcile net loss to net cash used in operating activities:
Loss on change in fair value of derivative liability	(9,885)		34,086		53,257	15,458
Amortization of debt discounts					15,013	11,671
(Gain) Loss on extinguishment of debt			217,527		(951,868)	887,946
Gain on forgiveness of accrued compensation					(40,000)
Stock based compensation					827,357	985,376
Changes in operating assets and liabilities:
Decrease in other current assets					25,000	4,971
(Decrease) increase in operating lease right of use asset					(1,151)	199
Increase in accounts payable and accrued expenses					117,555	203,939
Increase in accrued compensation					541,135	1,898,095
Increase in accrued interest					110,475	26,573
Net cash used in operating activities					(215,225)	(319,816)
Cash Flows from Financing Activities:
Proceeds from note payable, related parties					137,000	260,000
Proceeds from sale of common stock					50,000	55,000
Net cash provided by financing activities					187,000	315,000
Net Change in Cash					(28,225)	(4,816)
Beginning of period		$ 28,478		$ 64,431	28,478	64,431	$ 64,431
End of period	$ 253		$ 59,615		253	59,615	$ 28,478
Supplemental disclosure of cash flow information:
Cash paid for interest					56,891	28,128
Cash paid for income taxes
Schedule of Non-Cash Investing and Financing Activities:
Convertible note issued as a settlement of a previously accrued liability						150,000
Restricted stock issued for forgiveness of salary					10,000	1,866,445
Stock options issued for forgiveness of salary					50,000	2,323,181
Note payable, related party assigned to Note payable					266,667
Receivables from Sale of Common Stock					$ 75,000

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (591,021)	$ 313,123	$ (634,100)	$ (1,774,189)	$ (832,605)	$ (1,747,250)	$ (911,998)	$ (4,354,044)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2024
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Organization and Description of

Organization and Description of Business	9 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Description of Business	Note 1 – Organization and Description of Business Jupiter Neurosciences, Inc. (the “Company”) is a clinical stage research and development pharmaceutical company located in Jupiter, Florida. The Company incorporated in Delaware in January 2016. The Company has developed a unique resveratrol platform product primarily targeting treatment of neuro-inflammation. The product candidate, called JOTROL, has many potential indications of use for rare diseases, which of we primarily are targeting Mucopolysaccharidoses Type 1, Friedreich’s Ataxia, and MELAS. In the larger disease areas, we are primarily targeting Parkinson’s Disease and Mild Cognitive Impairment/early Alzheimer’s disease On August 30, 2021, the Company filed a Certificate of Amendment to the Certificate of Incorporation with the State of Delaware to change its name from Jupiter Orphan Therapeutics, Inc. to Jupiter Neurosciences, Inc. JOTROL has the potential to deliver a therapeutically effective dose of resveratrol in the blood stream, using a unique patented micellar formulation, without causing gastrointestinal side effects. We expect JOTROL, based on the results of our Phase I study, will resolve the major obstacle of resveratrol’s poor bioavailability, which has been documented in various scientific articles describing previously conducted human trials with resveratrol as well as preclinical trial results in mice and rats The Company’s activities and operations include a project funded by the U.S. National Institute on Aging, an institute of the U.S. National Institutes of Health (“NIH”): Safety and Pharmacokinetics of JOTROL for Alzheimer’s Disease, Federal Award Identification Number R44AG067907-01A1 (the “Award”). The project encompassed a Phase 1 dose finding pharmacokinetics (“PK”) study which was completed before December 31, 2021. The award end date was May 31, 2022. This Phase 1 PK study will be homogeneous for all indications where JOTROL will be used in Phase II and Phase III clinical trials. On January 9, 2020, the Company effected a three-for-one (3:1) forward stock split 0.0001 25,000,000 5,000,000 On November 11, 2021, the Company increased the number of authorized shares of common stock, $ 0.0001 45,000,000 25,000,000 On January 25, 2022, the Company effected a one-for-two (1:2) reverse stock split 0.0001 13,076,608 6,538,304 On June 14, 2024, the Company increased the number of authorized shares of common stock, $ 0.0001 125,000,000 45,000,000 On June 14, 2024, the Company effected a fifteen-for-four (15:4) forward stock split 0.0001 8,033,706 30,126,413 Jupiter Neurosciences, Inc. Notes to Financial Statements September 30, 2024

Significant Accounting Policies

Significant Accounting Policies	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Significant Accounting Policies	Note 2 – Significant Accounting Policies Basis of presentation The accompanying unaudited interim condensed financial statements reflect all adjustments (which are normal and recurring) that are necessary for a fair presentation of the financial position of the Company and its results of operations and cash flows for the periods presented. The unaudited interim condensed financial statements should be read in conjunction with the audited financial statements and the notes thereto for the year ended December 31, 2023, included in the Company’s registration Statement filed with the SEC on September 13, 2024. The results disclosed in the statements of operations for the three and nine months ended September 30, 2024 are not necessarily indicative of the results to be expected for the full fiscal year 2024. The financial statements of the Company have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”). For the nine months ended September 30, 2024 and 2023, the Company had no 911,998 4,354,044 215,225 319,816 5,680,342 24,494,502 Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from such estimates. Federal Contract Revenue The Company recognizes federal contract revenue from the NIH Award in the period in which the allowable research and development expenses are incurred, and receivables associated with this revenue are included within federal contract revenue receivable on our balance sheets. This revenue is not within the scope of Accounting Standards Codification (ASC) 606 – Revenue from contracts with customers. Federal Contract Receivable Federal contract receivable represents amounts due to us under the NIH Award for valid expenditures expected to be reimbursed to us under the terms of the NIH contract. Cash The Company considers all highly liquid investments that have maturities of three months or less when acquired to be cash equivalents. As of September 30, 2024 and December 31, 2023, the Company invested a portion of cash balances in a high yield savings account, which are included as cash equivalents on the balance sheets. As of September 30, 2024 and December 31, 2023, the cash balances did not exceed the FDIC limit of $ 250,000 Other Current Assets and Prepaid Expenses Other current assets and prepaid expenses generally represent payments made for goods or services to be received within one year and are expensed as the related benefit is received. Jupiter Neurosciences, Inc. Notes to Financial Statements September 30, 2024 Note 2 – Significant Accounting Policies, continued Research and Development Research and development costs are expensed as incurred. Costs for certain development activities, such as clinical trials, are recognized based on an evaluation of the progress to completion of specific tasks using data such as subject enrollment, monitoring visits, clinical site activations, or information provided to us by our vendors with respect to their actual costs incurred. Payments for these activities are based on the terms of the individual arrangements, which may differ from the pattern of costs incurred, and are reflected in the financial statements as prepaid or accrued research and development expense, as the case may be. Total research and development costs for the three months ended September 30, 2024, and 2023 were $ 91,911 239,458 291,655 710,063 Income Taxes The Company recognizes deferred tax assets and liabilities for temporary differences between the financial reporting basis and the tax basis of our assets and liabilities and the expected benefits of net operating loss carryforwards. The impact of changes in tax rates and laws on deferred taxes, if any, applied during the years in which temporary differences are expected to be settled, is reflected in the financial statements in the period of enactment. The measurement of deferred tax assets is reduced, if necessary, if, based on weight of the evidence, it is more likely than not that some, or all, of the deferred tax assets will not be realized. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the period that such tax rate changes are enacted. As of September 30, 2024 and December 31, 2023, the Company concluded that a full valuation allowance is necessary for the net deferred tax assets. The Company had no material amounts recorded for uncertain tax positions, interest or penalties in the accompanying financial statements. The Company is subject to taxation in the U.S. Our tax years for 2021 and forward are subject to examination by tax authorities. The Company is not currently under examination by any tax authority. Loss Per Share of Common Stock Basic loss per share is computed by dividing net loss applicable to common stockholders by the weighted average number of shares of common stock outstanding during each period. Diluted loss per share includes the effect, if any, from the potential exercise or conversion of securities, such as convertible preferred stock, convertible notes payable, warrants, stock options, and unvested restricted stock, which would result in the issuance of incremental shares of common stock, as calculated using the treasury method. In computing the basic and diluted net loss per share applicable to common stockholders, the weighted average number of shares remains the same for both calculations due to the fact that when a net loss exists, dilutive shares are not included in the calculation. As of September 30, 2024, there were 1,359,375 1,626,037 10,633,988 13 70 As of December 31, 2023, there were 1,359,375 1,618,537 10,336,882 14 70 Jupiter Neurosciences, Inc. Notes to Financial Statements September 30, 2024 Note 2 – Significant Accounting Policies, continued Stock-Based Compensation The Company accounts for stock-based compensation in accordance with the provisions of Accounting Standards Codification (“ASC”) Topic 718, Compensation—Stock Compensation, or ASC 718, which requires the recognition of expense related to the fair value of stock-based awards in the statements of operations. For stock options issued to employees, non-employees and members of our board of directors, the Company estimates the grant-date fair value of options using the Black-Scholes option pricing model. The use of the Black-Scholes option pricing model requires management to make assumptions with respect to the expected term of the option, the expected volatility of the common stock consistent with the expected life of the option, risk-free interest rates, and, for grants prior to our initial public offering, the value of the common stock. For awards subject to time-based vesting, the Company recognized stock-based compensation expense, on a straight-line basis over the requisite service period, which is generally the vesting term of the award. Clinical Trial Expenses As part of the process of preparing our financial statements, the Company is required to estimate expenses resulting from obligations under contracts with vendors, clinical research organizations and consultants and under clinical site agreements in connection with conducting clinical trials. The financial terms of these contracts are subject to negotiations, which vary from contract to contract and may result in payment flows that do not match the periods over which materials or services are provided under such contracts. The Company’s objective is to reflect the appropriate trial expenses in the financial statements by matching those expenses with the period in which services are performed and efforts are expended. The Company accounts for these expenses according to the progress of the trial as measured by patient progression and the timing of various aspects of the trial. The Company determines accrual estimates based on estimates of services received and efforts expended that take into account discussion with applicable personnel and outside service providers as to the progress or state of consummation of trials. During the course of a clinical trial, the Company adjusts the clinical expense recognition if actual results differ from its estimates. The Company makes estimates of the accrued expenses as of each balance sheet date based on the facts and circumstances known at that time. The clinical trial accruals are dependent upon the timely and accurate reporting of contract research organizations and other third-party vendors. Although the Company does not expect the estimates to be materially different from amounts actually incurred, understanding of the status and timing of services performed relative to the actual status and timing of services performed may vary and may result in reporting amounts that are too high or too low for any particular period. Fair Value of Financial Instruments and Fair Value Measurements The Company measures its financial assets and liabilities in accordance with US GAAP. For certain financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities, the carrying amounts approximate fair value due to their short maturities. Amounts recorded for notes payable, net of discount, and loans payable also approximate fair value because current interest rates available for debt with similar terms and maturities are substantially the same. The Company follows accounting guidance for financial assets and liabilities. This standard defines fair value, provides guidance for measuring fair value and requires certain disclosures. This standard does not require any new fair value measurements, but rather applies to all other accounting pronouncements that require or permit fair value measurements. This guidance does not apply to measurements related to share-based payments. This guidance discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost). Jupiter Neurosciences, Inc. Notes to Financial Statements September 30, 2024 Note 2 – Significant Accounting Policies, continued Fair Value of Financial Instruments and Fair Value Measurements, continued The guidance utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into six broad levels. The following is a brief description of those three levels: Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: Inputs, other than quoted prices that are observable, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. Level 3: Unobservable inputs in which little or no market data exists, therefore developed using estimates and assumptions developed by us, which reflect those that a market participant would use. The following table represents the Company’s financial instruments that are measured at fair value on a recurring basis at each reporting period for each fair value hierarchy level: Schedule of Fair Value Hierarchy Level Financial Instruments Derivative Liability 09/30/2024 Derivative Liability 12/31/2023 Level I $ - $ - Level II $ - $ - Level III $ 606,787 $ 1,505,398 Total $ 606,787 $ 1,505,398 Also see Note 5 - Convertible Debt and Derivative Liability. Derivative Instruments ASC Topic 815, Derivatives and Hedging (“ASC Topic 815”), establishes accounting and reporting standards for derivative instruments and for hedging activities by requiring that all derivatives be recognized in the balance sheet and measured at fair value. Gains or losses resulting from changes in the fair value of derivatives are recognized in earnings. On the date of conversion or payoff of debt, the Company records the fair value of the conversion shares, removes the fair value of the related derivative liability, removes any discounts and records a net gain or loss on debt extinguishment. On January 1, 2020 the Company adopted ASU 2017-11 under which down-round Features in Financial Instruments will no longer cause derivative treatment. The Company applies the modified prospective method of adoption. There were no cumulative effects on adoption. Jupiter Neurosciences, Inc. Notes to Financial Statements September 30, 2024 Note 2 – Significant Accounting Policies, continued Convertible Notes with Embedded Derivative Liabilities The Company has entered into convertible notes, some of which contain variable conversion options, whereby the outstanding principle and accrued interest may be converted, by the holder, into shares of common stock at a fixed discount to the price of the common stock at or around the time of conversion upon certain trigger events. The Company evaluates all its financial instruments to determine if those contracts or any potential embedded components of those contracts qualify as derivatives to be separately accounted for in accordance with ASC 815-10 – Derivative and Hedging – Contract in Entity’s Own Equity Leases In February 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-02, Leases (Topic 842). The updated guidance requires lessees to recognize lease assets and lease liabilities for most operating leases. In addition, the updated guidance requires that lessors separate lease and non-lease components in a contract in accordance with the new revenue guidance in ASC 606. Operating lease ROU assets represents the right to use the leased asset for the lease term and operating lease liabilities are recognized based on the present value of future minimum lease payments over the lease term at commencement date. As most leases do not provide an implicit rate, the Company use an incremental borrowing rate based on the information available at the adoption date in determining the present value of future payments. Lease expense for minimum lease payments is amortized on a straight-line basis over the lease term and is included in general and administrative expenses in the statements of operations. Recent Accounting Pronouncements The Company has reviewed the FASB issued ASU accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. The Company has carefully considered the new pronouncements that alter previous generally accepted accounting principles and do not believe that any new or modified principles will have a material impact on the Company’s reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of the Company’s financial management. In August 2020, the FASB issued ASU 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40) – Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. The ASU simplifies accounting for convertible instruments by removing major separation models required under current GAAP. Consequently, more convertible debt instruments will be reported as a single liability instrument with no separate accounting for embedded conversion features. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for the exceptions. The ASU also simplifies the diluted net income per share calculation in certain areas. The new guidance is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years, and early adoption is permitted. The Company’s adoption of this standard did not have a material impact on the Company’s financial statements. All other newly issued accounting pronouncements that are not yet effective have been deemed immaterial or nonapplicable. Jupiter Neurosciences, Inc. Notes to Financial Statements September 30, 2024

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2024
Related Party Transactions [Abstract]
Related Party Transactions	Note 3 – Related Party Transactions During the nine months ended September 30, 2024, the Company’s CEO loaned the Company an additional $ 137,000 3% The Company’s Chief Executive Officer (CEO) has loaned the Company working capital since inception. The balance of the loans to the CEO as of September 30, 2024 and December 31, 2023 was $ 228,812 358,479 3% 17,644 11,308 During the year ended December 31, 2023, an employee loaned the Company $ 25,000 25,000 3 1,288 723 Accrued compensation includes partially accrued salaries to executives since inception. Since inception, executive salaries have been paid in cash when the Company’s cash flow has permitted such payment. During 2020, the Company began consistently paying salaries at 50% 100% On September 29, 2023, various employees and board members agreed to forgive accrued compensation in the amount of $ 4,189,626 2,353,661 1.33 1,399,834 1.33 4,189,626 513,013 70,200 On December 18, 2023, various employees and board members agreed to amend the accrued compensation debt forgiveness dated September 29, 2023. Pursuant to the amendment the cash bonuses of $ 513,013 70,200 1,399,834 289,294 1.33 218,703 1.33 583,213 On March 15, 2024, a former executive agreed to forgive $ 100,000 49,605 7,500 1.33 50,000 40,000 Jupiter Neurosciences, Inc. Notes to Financial Statements September 30, 2024 Note 3 – Related Party Transactions, continued On April 29, 2024, the Company, the Holder of the Note II and the CEO entered into an amendment in which the CEO agrees to exchange 685,867 3% 266,667 1,377,778

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	9 Months Ended
	Sep. 30, 2024
Payables and Accruals [Abstract]
Accounts Payable and Accrued Expenses	Note 4 – Accounts Payable and Accrued Expenses Accounts payable and accrued expenses consisted of the following: Schedule of Accounts Payable and Accrued Expenses September 30, 2024 December 31, 2023 Accounts payable $ 205,795 $ 189,495 Professional fees 219,927 174,053 License fee 206,250 150,000 Credit cards 31,597 32,466 Total accounts payable and accrued expenses $ 663,569 $ 546,014 As of September 30, 2024 and December 31, 2023, $ 153,900 67,750 Accrued compensation of $ 2,003,176 1,562,041 50% 100%

Convertible Debt and Derivative

Convertible Debt and Derivative Liability	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Convertible Debt and Derivative Liability	Note 5 – Convertible Debt and Derivative Liability Convertible Debt I Between August and December 2021, the Company executed twelve convertible promissory notes (“Notes I”) for $ 527,650 July 31, 2022 1% 70% Jupiter Neurosciences, Inc. Notes to Financial Statements September 30, 2024 Note 5 – Convertible Debt and Derivative Liability, continued Convertible Debt I, continued At the time of execution, the Company recorded a debt discount of $ 257,650 July 31, 2022 January 31, 2023 5% 23,072 December 31, 2023 10% See Note 9 – Subsequent events – Convertible Debt I for the subsequent conversion of the Note I upon the closing of the offering. Senior Secured Note – Formerly Known as the Convertible Debt I The Note - 1,000,000 22,667 10% 1,111,111 514,403 The Company will have the right at any time to redeem in cash all or a portion of Note II at 120% (or 125% on or after the first six months from the closing) of the principal amount thereof plus any unpaid accrued interest to the date of repayment. Pursuant to the terms of the securities purchase agreement, the Company received aggregate gross proceeds of $ 1,000,000 22,667 10 1,111,111 514,403 Upon an Event of Default (as defined therein) interest shall accrue at 1 1/2% per month and the 125% of principal and interest through maturity shall be due and payable. On October 10, 2022, Note II was amended to postpone the commencement of the principal payments from October 11, 2022 to November 11, 2022. As consideration for the amendment, an additional 42,867 th 514,403 On November 10, 2022, Note II was amended to postpone the commencement of the principle from November 11, 2022 to February 11, 2023 and payable in three monthly installments. An additional 128,599 th 514,403 Jupiter Neurosciences, Inc. Notes to Financial Statements September 30, 2024 Note 5 – Convertible Debt and Derivative Liability, continued Senior Secured Note – Formerly Known as the Convertible Debt II, continued On February 6, 2023, Note II was amended to postpone the commencement of the principle to February 28, 2023. On March 6, 2023, Note II was amended to postpone the commencement of the principal from February 11, 2023 to May 31, 2023. The Company and the noteholder agreed to a repayment plan on past due interest. In addition, the Company agreed to prepay in cash the aggregate principal amount of the Note II of 120% (or 137.5% on or after the first six months from closing) plus any accrued interest on the sale of all the assets of the Company and its subsidiaries, upon the Change of Control, or on a Qualified Offering. Upon default of Note II, the Company agrees to pay 137.5% of the outstanding note principal, and accrued interest through maturity and all liquidation damages. As a result of the material modification, the incremental fair value of the modified derivative was classified as a debt extinguishment. 670,419 On September 22, 2023, Note II was amended to postpone the commencement of the principle to December 31, 2023. The Company and the noteholder agreed to a repayment plan on past due interest. In addition, the Company agreed to prepay in cash the aggregate principal amount of the Note II of 120% (or 150% on or after the first six months from closing) plus any accrued interest on the sale of all the assets of the Company and its subsidiaries, upon the Change of Control, or on a Qualified Offering. Upon default of Note II, the Company agrees to pay 150% of the outstanding note principal and accrued interest through maturity and all liquidation damages. In addition, upon closing the Note Holder will receive 175% stock coverage. As a result of the material modification, the incremental fair value of the modified derivative was classified as a debt extinguishment. 217,527 On April 29, 2024, the Company, the Holder of the Note II and the CEO entered into an amendment in which the CEO agrees to exchange 685,867 3% 266,667 1,377,778 10% 951,868 407,494 On August 8, 2024, the Company, and the Holder of the Senior Secured Note entered into an amendment to extend the maturity date of the Senior Secured Note to October 11, 2024. See Note 9 – Subsequent Events – Senior Secured Note – Formerly Known as the Convertible Debt II for the subsequent extension and repayment of the Senior Secured Note. Ancillary Agreements Jupiter Neurosciences, Inc. Notes to Financial Statements September 30, 2024 Note 5 – Convertible Debt and Derivative Liability, continued Convertible Debt III On March 1, 2023, the Company issued a convertible promissory note (the “Note III”) with a principal amount of $ 150,000 February 28, 2026 5% 5,000,000 70% 70% During the three months ended September 30, 2024 and 2023, $ 96,924 36,546 186,906 107,214 649,375 1,745,472 28,275 43,288 1,377,778 See Note 9 – Subsequent Events – Convertible Debt III for the subsequent repayment of the Note III. Derivative Liability Pursuant to Convertible Debt In connection with the issuance of the Notes, the Company determined that the terms of Notes contain an embedded conversion option to be accounted for as a derivative liability due to the Holder having the potential to gain value upon IPO. Accordingly, under the provisions of ASC 815-40 – Derivatives and Hedging – Contracts in an Entity’s Own Stock In connection with the issuance of Notes I, on the initial measurement date of September 2021, the fair value of the embedded conversion option of $ 257,650 In connection with the issuance of Note II, on the initial measurement date of April 2022, the fair value of the embedded conversion option of $ 346,000 34,000 421,111 10% 111,111 514,403 310,000 Jupiter Neurosciences, Inc. Notes to Financial Statements September 30, 2024 Note 5 – Convertible Debt and Derivative Liability, continued Derivative Liability Pursuant to Convertible Debt, continued During the three and nine months ended September 30, 2023, the derivative liabilities were revalued, and a $ 217,527 887,946 During the three and six months ended September 30, 2024, the derivative liability was revalued, and a $ 0 951,868 The Company also recorded a $ 9,885 (34,086) (53,257) 15,458 The fair value of the derivative liability of Notes I, Note II and Note III was estimated using the Monte Carlo Valuation model at issuance and each reporting period with the following assumptions: Schedule of Fair Value Derivative Liability NOTE III NOTES I, II & III NOTES I, II & III March 1, 2023 (Issuance) December 31, 2023 September 30, 2024 Dividend Rate - - - Term 0.25 0.25 0.13 Volatility 90 % 90 % 90 % Risk-free rate N/A 4.70 % 5.00 % Probability of IPO 60 % 60 % 60 % Derivative liability, measurement input 60 % 60 % 60 % A summary of activity of the derivative liability pertaining to the Notes is presented below: Schedule of Derivative Liability Derivative Liability Balance at December 31, 2022 $ 710,599 Fair value at issuance March 1, 2023 55,604 Fair value on date of amendment, net 887,946 Fair value change (148,751 ) Balance at December 31, 2023 $ 1,505,398 Derivative liability Beginning Balance $ 1,505,398 Fair value change 53,257 Extinguishment of derivative liability - Note II (1,359,362 ) Fair value at issuance on April 29, 2024 - Senior Secured Note 407,494 Fair value at issuance 407,494 Balance at September 30, 2024 $ 606,787 Derivative liability Ending Balance $ 606,787 Jupiter Neurosciences, Inc. Notes to Financial Statements September 30, 2024

Stockholders_ Deficit

Stockholders’ Deficit	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
Stockholders’ Deficit	Note 6 – Stockholders’ Deficit Common Stock The Company is authorized to issue 125,000,000 5,000,000 30,126,413 no On June 3, 2024, the Company entered into a three 36-month service agreement with three different entities. The Company issued an aggregate of 3,487,500 1,162,500 37,500 1.33 37,500 75,000 10 4,638,375 3,487,500 504,077 See Note 8 – Commitment and Contingencies – Service agreements for details related to sale of common stock per the service agreements. Stock Options The Company grants stock awards to officers, employees, directors, and other key persons pursuant to its 2021 Equity Incentive Plan (“the Plan”). During the three and nine months ended September 30, 2024 the Company recognized stock-based compensation of $ 195,056 827,356 466,416 On January 1, 2023, the Company granted a non-qualified stock option to purchase 562,500 1.33 589,500 On April 1, 2023, the Company granted non-qualified stock option to purchase an aggregate of 562,500 1.33 577,500 On January 24, 2024, the Company granted 180,000 1.33 190,560 On April 17, 2024, the Company granted 67,500 1.33 73,459 Jupiter Neurosciences, Inc. Notes to Financial Statements September 30, 2024 Note 6 – Stockholders’ Deficit, continued Stock Options, continued See Note 3 – Related Party Transactions above for details related to options issued for forgiveness of accrued salaries. A summary of activity for the nine months ended September 30, 2024 is presented below: Schedule of Stock Option Activity Number of Options Weighted Average Exercise Price Weighted Average Contractual Term (Years) Aggregate Intrinsic Value Outstanding as of December 31, 2023 10,336,883 $ 1.00 7.41 $ 3,316,119 Granted 297,105 1.33 Exercised - - Forfeited - - Outstanding as of September 30, 2024 10,633,988 $ 1.02 6.25 $ 3,316,141 Exercisable as of September 30, 2024 10,186,012 $ 1.01 6.15 $ 3,316,141 The following table summarized information about employee stock options outstanding as of September 30, 2024: Schedule of Employee Stock Options Outstanding Outstanding Options Vested Options Exercise Price Number Outstanding at September 30, 2024 Weighted Average Remaining Life Number Exercisable at September 30, 2024 Weighted Average Remaining Life $ 0.01 675,000 1.25 675,000 1.25 $ 0.74 1,657,560 4.32 1,657,562 4.32 $ 0.80 2,783,243 4.54 2,783,238 4.54 $ 1.33 5,461,935 8.33 5,013,962 8.31 $ 2.16 56,250 6.71 56,250 6.71 10,633,988 6.25 10,186,012 6.15 Warrants The following is a summary of the Company’s warrant activity for the nine months ended September 30, 2024: Schedule of Warrant Activity Number of Shares Weighted Average Exercise Price per Share Weighted Average Remaining Life (Years) Outstanding as of December 31, 2022 1,359,375 $ 0.80 2.93 Granted - - - Forfeited - - - Outstanding as of December 31, 2023 1,359,375 $ 0.80 1.93 Granted - - - Forfeited - - - Outstanding as of September 30, 2024 1,359,375 $ 0.80 1.18 Jupiter Neurosciences, Inc. Notes to Financial Statements September 30, 2024 Note 6 – Stockholders’ Deficit, continued Restricted Stock Units On September 29, 2023, the Company issued an aggregate of 1,399,834 1.33 1,866,445 On December 18, 2023, the Company terminated 1,399,384 1,618,537 1.33 2,158,050 On March 15, 2024, the Company issued 7,500 1.33 As of September 30, 2024, the Company had an aggregate of 1,626,037 2,195,550

Concentrations

Concentrations	9 Months Ended
	Sep. 30, 2024
Risks and Uncertainties [Abstract]
Concentrations	Note 7 – Concentrations The Company’s grant revenues and grant receivables are from the NIH Award. The Company expects to maintain the relationship with the NIH.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 8 – Commitments and Contingencies Legal Matters From time to time, claims are made against the Company in the ordinary course of business, which could result in litigation. Claims and associated litigation are subject to inherent uncertainties and unfavorable outcomes could occur, such as monetary damages, fines, penalties or injunctions prohibiting the Company from selling one or more products or engaging in other activities. The occurrence of an unfavorable outcome in any specific period could have a material adverse effect on the Company’s results of operations for that period or future periods. On July 19, 2022, Tiberend Strategic Advisors (“Tiberend”), an entity that the Company had previously engaged as a communications and investor relations firm, filed a summons for civil action in the District Court of Southern Florida against the Company alleging non-payment by the Company under a services agreement (the “Services Agreement”) with Tiberend in the amount of $ 130,400 150,000 Office Lease On May 1, 2021 the Company entered into an 61 3,783 81,249 83,570 0.81 116,070 119,542 0.81 Jupiter Neurosciences, Inc. Notes to Financial Statements September 30, 2024 Note 8 – Commitments and Contingencies, continued Office Lease, continued Schedule of Operating Lease Right-of-use Asset and Liability September 30, December 31, 2024 2023 Operating lease right-of-use asset (“ROU”) is summarized below: Office lease ROU $ 236,009 $ 236,009 Less accumulated reduction (154,760 ) (119,939 ) Balance of ROU, net $ 81,249 $ 116,070 Operating lease liability related to the ROU asset is summarized below: Office lease liability $ 236,009 $ 236,009 Reduction of lease liability (152,439 ) (116,467 ) Total $ 83,570 $ 119,542 Future minimum lease liability payments under non-cancelable operating lease at September 30, 2024 and December 31, 2023 are as follows: Schedule of Future Minimum Lease Liability Payments Under Non-cancelable Operating Lease 2024 12,402 49,004 2025 50,476 50,476 2026 21,290 21,290 Total lease payments 84,168 120,770 Less: imputed interest (598 ) (1,228 ) Total lease liabilities $ 83,570 $ 119,542 Current operating lease liabilities 49,609 48,213 Non-current operating lease liabilities 33,961 71,329 Total lease liabilities $ 83,570 $ 119,542 On October 1, 2021, the Company entered into a month-to-month lease for office space in Charlestown, MA. Rental expenses of $ 2,332 4,295 15,407 15,121 Consulting Agreements The Company utilizes various consultants and advisors for clinical research, scientific advisory services and business strategies. Each consultant has an executed agreement in place defining term, compensation, duties, confidentiality, intellectual property. The majority of the agreements have a 2 Jupiter Neurosciences, Inc. Notes to Financial Statements September 30, 2024 Note 8 – Commitments and Contingencies, continued Executive Employment Agreements The Company’s standard executive employment agreements have a stated term of six years. Per the agreements, employees are eligible for a discretionary annual performance bonus, determined by the Board of Directors. If the Company terminates an employee without cause, the employee is entitled to a pro-rated pay out of the annual performance bonus based on days worked in the fiscal year, severance of twelve months of the base salary, and automatic vesting of unvested equity grants. If the employee terminates with good reason, as defined in the employment contract, the employee is entitled to automatic vesting of unvested equity grants. During 2020, the Company began consistently paying salaries at 50% of the salaries reflected in the respective employment agreements. As of September 2021, the Company began paying full salaries. Throughout 2022, the Company returned to paying partial salaries and by October 2023 the company stopped paying 100% in an effort to conserve cash On December 18, 2023, various employees agreed to reduce their annual base salary to 20% of their original base salary effective October 1, 2023 until the time the Company raises additional capital from securities in the amount of $1,500,000 (the “Reduction Period”). Upon the expiration of the Reduction Period, the bases salaries shall adjust to be 105% of their original base salary as set forth in their original agreements Licensing and Royalty Agreements - On September 15, 2016 the Company entered into a Development, Collaboration and License Agreement (“License Agreement”) with Aquanova AG, a German company in the field of development, manufacturing and selling of colloidal formulas. The License Agreement resulted in the creation of the pharmaceutic product, JOTROL. The License Agreement is in effect until product launch, which is undeterminable at this time. The Chief Scientific Officer of the Company and the CEO of Aquanova are the joint inventors of JOTROL. Aquanova is assignee on the patents in the United States, the European Union, China and Japan whereas the Company is obligated to maintain the patents. The agreement grants ownership to the Company for regulatory approvals and the sole and exclusive worldwide right to develop, manufacture and commercialize all products, including JOTROL. Aquanova is granted the exclusive license to conduct formulation development and manufacturing. The agreement also defines fees owed to Aquanova for product and formulation development and licensing of the products. The Company is required to pay Aquanova an annual license fee of $ 75,000 206,250 150,000 200,000 600,000 5 Upon mutual agreement, the Company can pay a one-time royalty of $ 3,000,000 1.25 Murdoch Children’s Research Institute On September 1, 2015 the Company entered into a Global Development and License Agreement (“License Agreement II”) with Murdoch Children’s Research Institute (“MCRI”), an Australian Institute at the Royal Children’s Hospital in Australia, with the know-how in the process of using pharmaceutical grade Resveratrol for the treatment of Freidreich’s ataxia. The License Agreement II is for both parties to work jointly to develop an appropriate delivery system and conduct clinical trials for the purpose of product approval in the treatment of Friedreich’s ataxia and worldwide commercialization by the Company. The License Agreement II grants an exclusive worldwide license to the Company to use the MCRI know-how for developing, manufacturing and commercializing the product for proposed treatment for Friedreich’s ataxia. MCRI is granted an irrevocable, royalty free, worldwide license to use the product inventions and patent rights for internal research and development. Upon receipt of approval of the MMA in each territory (e.g United States, European Union, China, Japan), the Company will pay $ 100,000 300,000 1.5 Jupiter Neurosciences, Inc. Notes to Financial Statements September 30, 2024 Note 8 – Commitments and Contingencies, continued Research and Development Service Providers In addition to the services received under the licensing agreements noted above, a substantial portion of the research and development (“R&D”) expense included in the statement of operations is incurred pursuant to short term service and consulting agreements with third party providers for research, development, testing and manufacturing services. The agreements generally provide termination, at any time by either party without cause, upon a 30-day written notice, unless otherwise disclosed below. There are no pending milestone payments due as of September 30, 2024. Service Agreements On June 3, 2024, the Company entered into a three 36 3,487,500 1,162,500 37,500 1.33 37,500 50,000 10 4,638,375 3,487,500 36 504,077

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
Subsequent Events	Note 9 – Subsequent Events The Company evaluated events that have occurred after the balance sheet date but before the financial statements are issued. Based upon the evaluation and transactions, the Company did not identify any subsequent events that would have required adjustment or disclosure in the Financial Statements. Subsequent to September 30, 2024, the Company’s CEO loaned the Company an additional $ 1,500 3 Subsequent to the September 30, 2024, the Company received the remaining balance related to the sale of the Company’s common stock per the service agreements. Closing Offering On December 2, 2024, the Company entered into an Underwriting Agreement (the “Underwriting Agreement”) with Dominari Securities LLC relating to the Company’s firm commitment underwritten initial public offering (the “Offering”) of common stock, par value $ 0.0001 2,750,000 4.00 Jupiter Neurosciences, Inc. Notes to Financial Statements September 30, 2024 Note 9 – Subsequent Events, continued The Company intends to use the proceeds primarily to fund the Phase II clinical trial of its product candidate JOTROL™ in patients with Parkinson’s Disease, Strategic Service Agreements to accelerate business activities in South-East Asia, research and development activities regarding evaluation of new product opportunities, payment of the outstanding annual license fees due to Aquanova AG, the repayment of debt, working capital and other general corporate purposes. The Underwriting Agreement includes customary representations, warranties and covenants by the Company. It also provides that the Company will indemnify the underwriters against certain liabilities, including liabilities under the Securities Act, or contribute to payments the underwriters may be required to make because of any of those liabilities. In exchange for the underwriters’ services, the Company agreed to (i) sell the Common Stock to the underwriters at a purchase price of $3.72 per share representing a 7% underwriting discount, (ii) pay a non-accountable expense allowance to the underwriter equal to 1% of the gross proceeds received at the closing of the offering, and (iii) pay the underwriter’s actual out-of-pocket expenses relating to the offering, not to exceed $175,000. The Offering closed on December 4, 2024, and the Company sold 2,750,000 11,000,000 9.5 Convertible Debt I Upon the closing of the offering on December 4, 2024, the outstanding principle and all unpaid accrued interest, totaling $ 109,216 227,447 2.80 70 4.00 Senior Secured Note – Formerly Known as the Convertible Debt I On November 15, 2024, the Company, and the Holder of the Senior Secured Note entered into an amendment to extend the maturity date of the Senior Secured Note to December 10, 2024 2,102,797 Convertible Debt III During December 2024, the Company fully repaid the Convertible Debt III pursuant to the terms in the amount of $ 178,386

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation The accompanying unaudited interim condensed financial statements reflect all adjustments (which are normal and recurring) that are necessary for a fair presentation of the financial position of the Company and its results of operations and cash flows for the periods presented. The unaudited interim condensed financial statements should be read in conjunction with the audited financial statements and the notes thereto for the year ended December 31, 2023, included in the Company’s registration Statement filed with the SEC on September 13, 2024. The results disclosed in the statements of operations for the three and nine months ended September 30, 2024 are not necessarily indicative of the results to be expected for the full fiscal year 2024. The financial statements of the Company have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”). For the nine months ended September 30, 2024 and 2023, the Company had no 911,998 4,354,044 215,225 319,816 5,680,342 24,494,502
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from such estimates.
Federal Contract Revenue	Federal Contract Revenue The Company recognizes federal contract revenue from the NIH Award in the period in which the allowable research and development expenses are incurred, and receivables associated with this revenue are included within federal contract revenue receivable on our balance sheets. This revenue is not within the scope of Accounting Standards Codification (ASC) 606 – Revenue from contracts with customers.
Federal Contract Receivable	Federal Contract Receivable Federal contract receivable represents amounts due to us under the NIH Award for valid expenditures expected to be reimbursed to us under the terms of the NIH contract.
Cash	Cash The Company considers all highly liquid investments that have maturities of three months or less when acquired to be cash equivalents. As of September 30, 2024 and December 31, 2023, the Company invested a portion of cash balances in a high yield savings account, which are included as cash equivalents on the balance sheets. As of September 30, 2024 and December 31, 2023, the cash balances did not exceed the FDIC limit of $ 250,000
Other Current Assets and Prepaid Expenses	Other Current Assets and Prepaid Expenses Other current assets and prepaid expenses generally represent payments made for goods or services to be received within one year and are expensed as the related benefit is received. Jupiter Neurosciences, Inc. Notes to Financial Statements September 30, 2024 Note 2 – Significant Accounting Policies, continued
Research and Development	Research and Development Research and development costs are expensed as incurred. Costs for certain development activities, such as clinical trials, are recognized based on an evaluation of the progress to completion of specific tasks using data such as subject enrollment, monitoring visits, clinical site activations, or information provided to us by our vendors with respect to their actual costs incurred. Payments for these activities are based on the terms of the individual arrangements, which may differ from the pattern of costs incurred, and are reflected in the financial statements as prepaid or accrued research and development expense, as the case may be. Total research and development costs for the three months ended September 30, 2024, and 2023 were $ 91,911 239,458 291,655 710,063
Income Taxes	Income Taxes The Company recognizes deferred tax assets and liabilities for temporary differences between the financial reporting basis and the tax basis of our assets and liabilities and the expected benefits of net operating loss carryforwards. The impact of changes in tax rates and laws on deferred taxes, if any, applied during the years in which temporary differences are expected to be settled, is reflected in the financial statements in the period of enactment. The measurement of deferred tax assets is reduced, if necessary, if, based on weight of the evidence, it is more likely than not that some, or all, of the deferred tax assets will not be realized. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the period that such tax rate changes are enacted. As of September 30, 2024 and December 31, 2023, the Company concluded that a full valuation allowance is necessary for the net deferred tax assets. The Company had no material amounts recorded for uncertain tax positions, interest or penalties in the accompanying financial statements. The Company is subject to taxation in the U.S. Our tax years for 2021 and forward are subject to examination by tax authorities. The Company is not currently under examination by any tax authority.
Loss Per Share of Common Stock	Loss Per Share of Common Stock Basic loss per share is computed by dividing net loss applicable to common stockholders by the weighted average number of shares of common stock outstanding during each period. Diluted loss per share includes the effect, if any, from the potential exercise or conversion of securities, such as convertible preferred stock, convertible notes payable, warrants, stock options, and unvested restricted stock, which would result in the issuance of incremental shares of common stock, as calculated using the treasury method. In computing the basic and diluted net loss per share applicable to common stockholders, the weighted average number of shares remains the same for both calculations due to the fact that when a net loss exists, dilutive shares are not included in the calculation. As of September 30, 2024, there were 1,359,375 1,626,037 10,633,988 13 70 As of December 31, 2023, there were 1,359,375 1,618,537 10,336,882 14 70 Jupiter Neurosciences, Inc. Notes to Financial Statements September 30, 2024 Note 2 – Significant Accounting Policies, continued
Stock-Based Compensation	Stock-Based Compensation The Company accounts for stock-based compensation in accordance with the provisions of Accounting Standards Codification (“ASC”) Topic 718, Compensation—Stock Compensation, or ASC 718, which requires the recognition of expense related to the fair value of stock-based awards in the statements of operations. For stock options issued to employees, non-employees and members of our board of directors, the Company estimates the grant-date fair value of options using the Black-Scholes option pricing model. The use of the Black-Scholes option pricing model requires management to make assumptions with respect to the expected term of the option, the expected volatility of the common stock consistent with the expected life of the option, risk-free interest rates, and, for grants prior to our initial public offering, the value of the common stock. For awards subject to time-based vesting, the Company recognized stock-based compensation expense, on a straight-line basis over the requisite service period, which is generally the vesting term of the award.
Clinical Trial Expenses	Clinical Trial Expenses As part of the process of preparing our financial statements, the Company is required to estimate expenses resulting from obligations under contracts with vendors, clinical research organizations and consultants and under clinical site agreements in connection with conducting clinical trials. The financial terms of these contracts are subject to negotiations, which vary from contract to contract and may result in payment flows that do not match the periods over which materials or services are provided under such contracts. The Company’s objective is to reflect the appropriate trial expenses in the financial statements by matching those expenses with the period in which services are performed and efforts are expended. The Company accounts for these expenses according to the progress of the trial as measured by patient progression and the timing of various aspects of the trial. The Company determines accrual estimates based on estimates of services received and efforts expended that take into account discussion with applicable personnel and outside service providers as to the progress or state of consummation of trials. During the course of a clinical trial, the Company adjusts the clinical expense recognition if actual results differ from its estimates. The Company makes estimates of the accrued expenses as of each balance sheet date based on the facts and circumstances known at that time. The clinical trial accruals are dependent upon the timely and accurate reporting of contract research organizations and other third-party vendors. Although the Company does not expect the estimates to be materially different from amounts actually incurred, understanding of the status and timing of services performed relative to the actual status and timing of services performed may vary and may result in reporting amounts that are too high or too low for any particular period.
Fair Value of Financial Instruments and Fair Value Measurements	Fair Value of Financial Instruments and Fair Value Measurements The Company measures its financial assets and liabilities in accordance with US GAAP. For certain financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities, the carrying amounts approximate fair value due to their short maturities. Amounts recorded for notes payable, net of discount, and loans payable also approximate fair value because current interest rates available for debt with similar terms and maturities are substantially the same. The Company follows accounting guidance for financial assets and liabilities. This standard defines fair value, provides guidance for measuring fair value and requires certain disclosures. This standard does not require any new fair value measurements, but rather applies to all other accounting pronouncements that require or permit fair value measurements. This guidance does not apply to measurements related to share-based payments. This guidance discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost). Jupiter Neurosciences, Inc. Notes to Financial Statements September 30, 2024 Note 2 – Significant Accounting Policies, continued Fair Value of Financial Instruments and Fair Value Measurements, continued The guidance utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into six broad levels. The following is a brief description of those three levels: Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: Inputs, other than quoted prices that are observable, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. Level 3: Unobservable inputs in which little or no market data exists, therefore developed using estimates and assumptions developed by us, which reflect those that a market participant would use. The following table represents the Company’s financial instruments that are measured at fair value on a recurring basis at each reporting period for each fair value hierarchy level: Schedule of Fair Value Hierarchy Level Financial Instruments Derivative Liability 09/30/2024 Derivative Liability 12/31/2023 Level I $ - $ - Level II $ - $ - Level III $ 606,787 $ 1,505,398 Total $ 606,787 $ 1,505,398 Also see Note 5 - Convertible Debt and Derivative Liability.
Derivative Instruments	Derivative Instruments ASC Topic 815, Derivatives and Hedging (“ASC Topic 815”), establishes accounting and reporting standards for derivative instruments and for hedging activities by requiring that all derivatives be recognized in the balance sheet and measured at fair value. Gains or losses resulting from changes in the fair value of derivatives are recognized in earnings. On the date of conversion or payoff of debt, the Company records the fair value of the conversion shares, removes the fair value of the related derivative liability, removes any discounts and records a net gain or loss on debt extinguishment. On January 1, 2020 the Company adopted ASU 2017-11 under which down-round Features in Financial Instruments will no longer cause derivative treatment. The Company applies the modified prospective method of adoption. There were no cumulative effects on adoption. Jupiter Neurosciences, Inc. Notes to Financial Statements September 30, 2024 Note 2 – Significant Accounting Policies, continued
Convertible Notes with Embedded Derivative Liabilities	Convertible Notes with Embedded Derivative Liabilities The Company has entered into convertible notes, some of which contain variable conversion options, whereby the outstanding principle and accrued interest may be converted, by the holder, into shares of common stock at a fixed discount to the price of the common stock at or around the time of conversion upon certain trigger events. The Company evaluates all its financial instruments to determine if those contracts or any potential embedded components of those contracts qualify as derivatives to be separately accounted for in accordance with ASC 815-10 – Derivative and Hedging – Contract in Entity’s Own Equity
Leases	Leases In February 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-02, Leases (Topic 842). The updated guidance requires lessees to recognize lease assets and lease liabilities for most operating leases. In addition, the updated guidance requires that lessors separate lease and non-lease components in a contract in accordance with the new revenue guidance in ASC 606. Operating lease ROU assets represents the right to use the leased asset for the lease term and operating lease liabilities are recognized based on the present value of future minimum lease payments over the lease term at commencement date. As most leases do not provide an implicit rate, the Company use an incremental borrowing rate based on the information available at the adoption date in determining the present value of future payments. Lease expense for minimum lease payments is amortized on a straight-line basis over the lease term and is included in general and administrative expenses in the statements of operations.
Recent Accounting Pronouncements	Recent Accounting Pronouncements The Company has reviewed the FASB issued ASU accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. The Company has carefully considered the new pronouncements that alter previous generally accepted accounting principles and do not believe that any new or modified principles will have a material impact on the Company’s reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of the Company’s financial management. In August 2020, the FASB issued ASU 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40) – Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. The ASU simplifies accounting for convertible instruments by removing major separation models required under current GAAP. Consequently, more convertible debt instruments will be reported as a single liability instrument with no separate accounting for embedded conversion features. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for the exceptions. The ASU also simplifies the diluted net income per share calculation in certain areas. The new guidance is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years, and early adoption is permitted. The Company’s adoption of this standard did not have a material impact on the Company’s financial statements. All other newly issued accounting pronouncements that are not yet effective have been deemed immaterial or nonapplicable.

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Schedule of Fair Value Hierarchy Level Financial Instruments	The following table represents the Company’s financial instruments that are measured at fair value on a recurring basis at each reporting period for each fair value hierarchy level: Schedule of Fair Value Hierarchy Level Financial Instruments Derivative Liability 09/30/2024 Derivative Liability 12/31/2023 Level I $ - $ - Level II $ - $ - Level III $ 606,787 $ 1,505,398 Total $ 606,787 $ 1,505,398

Accounts Payable and Accrued _2

Accounts Payable and Accrued Expenses (Tables)	9 Months Ended
	Sep. 30, 2024
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Expenses	Accounts payable and accrued expenses consisted of the following: Schedule of Accounts Payable and Accrued Expenses September 30, 2024 December 31, 2023 Accounts payable $ 205,795 $ 189,495 Professional fees 219,927 174,053 License fee 206,250 150,000 Credit cards 31,597 32,466 Total accounts payable and accrued expenses $ 663,569 $ 546,014

Convertible Debt and Derivati_2

Convertible Debt and Derivative Liability (Tables)	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Schedule of Fair Value Derivative Liability	The fair value of the derivative liability of Notes I, Note II and Note III was estimated using the Monte Carlo Valuation model at issuance and each reporting period with the following assumptions: Schedule of Fair Value Derivative Liability NOTE III NOTES I, II & III NOTES I, II & III March 1, 2023 (Issuance) December 31, 2023 September 30, 2024 Dividend Rate - - - Term 0.25 0.25 0.13 Volatility 90 % 90 % 90 % Risk-free rate N/A 4.70 % 5.00 % Probability of IPO 60 % 60 % 60 % Derivative liability, measurement input 60 % 60 % 60 %
Schedule of Derivative Liability	A summary of activity of the derivative liability pertaining to the Notes is presented below: Schedule of Derivative Liability Derivative Liability Balance at December 31, 2022 $ 710,599 Fair value at issuance March 1, 2023 55,604 Fair value on date of amendment, net 887,946 Fair value change (148,751 ) Balance at December 31, 2023 $ 1,505,398 Derivative liability Beginning Balance $ 1,505,398 Fair value change 53,257 Extinguishment of derivative liability - Note II (1,359,362 ) Fair value at issuance on April 29, 2024 - Senior Secured Note 407,494 Fair value at issuance 407,494 Balance at September 30, 2024 $ 606,787 Derivative liability Ending Balance $ 606,787

Stockholders_ Deficit (Tables)

Stockholders’ Deficit (Tables)	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
Schedule of Stock Option Activity	A summary of activity for the nine months ended September 30, 2024 is presented below: Schedule of Stock Option Activity Number of Options Weighted Average Exercise Price Weighted Average Contractual Term (Years) Aggregate Intrinsic Value Outstanding as of December 31, 2023 10,336,883 $ 1.00 7.41 $ 3,316,119 Granted 297,105 1.33 Exercised - - Forfeited - - Outstanding as of September 30, 2024 10,633,988 $ 1.02 6.25 $ 3,316,141 Exercisable as of September 30, 2024 10,186,012 $ 1.01 6.15 $ 3,316,141
Schedule of Employee Stock Options Outstanding	The following table summarized information about employee stock options outstanding as of September 30, 2024: Schedule of Employee Stock Options Outstanding Outstanding Options Vested Options Exercise Price Number Outstanding at September 30, 2024 Weighted Average Remaining Life Number Exercisable at September 30, 2024 Weighted Average Remaining Life $ 0.01 675,000 1.25 675,000 1.25 $ 0.74 1,657,560 4.32 1,657,562 4.32 $ 0.80 2,783,243 4.54 2,783,238 4.54 $ 1.33 5,461,935 8.33 5,013,962 8.31 $ 2.16 56,250 6.71 56,250 6.71 10,633,988 6.25 10,186,012 6.15
Schedule of Warrant Activity	The following is a summary of the Company’s warrant activity for the nine months ended September 30, 2024: Schedule of Warrant Activity Number of Shares Weighted Average Exercise Price per Share Weighted Average Remaining Life (Years) Outstanding as of December 31, 2022 1,359,375 $ 0.80 2.93 Granted - - - Forfeited - - - Outstanding as of December 31, 2023 1,359,375 $ 0.80 1.93 Granted - - - Forfeited - - - Outstanding as of September 30, 2024 1,359,375 $ 0.80 1.18

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Schedule of Operating Lease Right-of-use Asset and Liability	Schedule of Operating Lease Right-of-use Asset and Liability September 30, December 31, 2024 2023 Operating lease right-of-use asset (“ROU”) is summarized below: Office lease ROU $ 236,009 $ 236,009 Less accumulated reduction (154,760 ) (119,939 ) Balance of ROU, net $ 81,249 $ 116,070 Operating lease liability related to the ROU asset is summarized below: Office lease liability $ 236,009 $ 236,009 Reduction of lease liability (152,439 ) (116,467 ) Total $ 83,570 $ 119,542
Schedule of Future Minimum Lease Liability Payments Under Non-cancelable Operating Lease	Future minimum lease liability payments under non-cancelable operating lease at September 30, 2024 and December 31, 2023 are as follows: Schedule of Future Minimum Lease Liability Payments Under Non-cancelable Operating Lease 2024 12,402 49,004 2025 50,476 50,476 2026 21,290 21,290 Total lease payments 84,168 120,770 Less: imputed interest (598 ) (1,228 ) Total lease liabilities $ 83,570 $ 119,542 Current operating lease liabilities 49,609 48,213 Non-current operating lease liabilities 33,961 71,329 Total lease liabilities $ 83,570 $ 119,542

Organization and Description _2

Organization and Description of Business (Details Narrative) - $ / shares	Jun. 14, 2024	Jan. 25, 2022	Jan. 09, 2020	Sep. 30, 2024	Jun. 13, 2024	Dec. 31, 2023	Jan. 24, 2022	Nov. 11, 2021	Dec. 31, 2019
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock par value	$ 0.0001		$ 0.0001	$ 0.0001		$ 0.0001		$ 0.0001
Common stock shares authorized	125,000,000		25,000,000	125,000,000		125,000,000		45,000,000	5,000,000
Three for One Forward Stock Split [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock split			three-for-one (3:1) forward stock split
One for Two Reverse Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock split		one-for-two (1:2) reverse stock split
Common stock par value		$ 0.0001
Common stock shares authorized		6,538,304					13,076,608
Fifteen for Four Forward Stock Split [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock split	fifteen-for-four (15:4) forward stock split
Common stock par value	$ 0.0001
Common stock shares authorized	30,126,413				8,033,706

Schedule of Fair Value Hierarch

Schedule of Fair Value Hierarchy Level Financial Instruments (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Platform Operator, Crypto Asset [Line Items]
Total	$ 606,787	$ 1,505,398
Fair Value, Inputs, Level 1 [Member]
Platform Operator, Crypto Asset [Line Items]
Total
Fair Value, Inputs, Level 2 [Member]
Platform Operator, Crypto Asset [Line Items]
Total
Fair Value, Inputs, Level 3 [Member]
Platform Operator, Crypto Asset [Line Items]
Total	$ 606,787	$ 1,505,398

Significant Accounting Polici_4

Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended						9 Months Ended		12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Revenues from product sales
Net loss	591,021	$ (313,123)	$ 634,100	1,774,189	$ 832,605	$ 1,747,250	911,998	4,354,044
Net cash used in operations							215,225	319,816
Working capital	5,680,342						5,680,342
Working capital	24,494,502						24,494,502		$ 23,582,504
Cash FDIC insured amount	250,000						250,000		$ 250,000
Research and development costs	$ 91,911			$ 239,458			$ 291,655	$ 710,063
Divided percentage							70%		70%
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti dilutive securities							1,359,375		1,359,375
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti dilutive securities							1,626,037		1,618,537
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti dilutive securities							10,633,988		10,336,882
Convertible Debt Securities [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti dilutive securities							13		14

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)					9 Months Ended		12 Months Ended
	Apr. 29, 2024	Mar. 15, 2024	Dec. 18, 2023	Sep. 29, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2020
Related Party Transaction [Line Items]
Restricted stock shares					10,633,988		10,336,883
Stock option exercise price					$ 1.02		$ 1
Share based compensation		$ 50,000			$ 827,357	$ 985,376
Strike price		$ 1.33
Share based compensation					$ 504,077
Restricted Stock Units (RSUs) [Member]
Related Party Transaction [Line Items]
Share based compensation		7,500
Strike price		$ 1.33	$ 1.33	$ 1.33
Share based compensation		$ 40,000
Restricted Stock [Member] | Board of Directors Chairman [Member]
Related Party Transaction [Line Items]
Share based compensation			$ 583,213
Share-Based Payment Arrangement, Option [Member]
Related Party Transaction [Line Items]
Share based compensation		$ 100,000
Share based compensation		49,605
Executive Employment Agreements [Member]
Related Party Transaction [Line Items]
Salaries paid percentage								50%
Employment Agreements [Member]
Related Party Transaction [Line Items]
Conserve cash percentage					100%
Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Additional loans					$ 137,000
Loan interest percentage					3%
Loan payable					$ 228,812		$ 358,479
Accrued interest					17,644		11,308
Convertible debt	$ 1,377,778
Chief Executive Officer [Member] | Note II Holder [Member]
Related Party Transaction [Line Items]
Loan interest percentage	3%
Shares issued	685,867
Aggregate principal amount	$ 266,667
Related Party [Member]
Related Party Transaction [Line Items]
Loan payable					25,000		25,000
Accrued interest					$ 1,288		723
Employee loans							$ 25,000
Related Party [Member] | Employee Stock [Member]
Related Party Transaction [Line Items]
Loan interest percentage							3%
Board of Directors Chairman [Member]
Related Party Transaction [Line Items]
Accrued compensation				4,189,626
Restricted stock shares			289,294	2,353,661
Stock option exercise price			$ 1.33	$ 1.33
Employee benefits				$ 70,200
Board of Directors Chairman [Member] | Restricted Stock Units (RSUs) [Member]
Related Party Transaction [Line Items]
Restricted stock shares				1,399,834
Stock option exercise price				$ 1.33
Restricted stock shares				1,399,834
Board of Directors Chairman [Member] | Restricted Stock [Member]
Related Party Transaction [Line Items]
Restricted stock shares			218,703
Stock option exercise price			$ 1.33
Share based compensation				$ 4,189,626
Employees [Member]
Related Party Transaction [Line Items]
Employee benefits			$ 513,013	$ 513,013

Schedule of Accounts Payable an

Schedule of Accounts Payable and Accrued Expenses (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Payables and Accruals [Abstract]
Accounts payable	$ 205,795	$ 189,495
Professional fees	219,927	174,053
License fee	206,250	150,000
Credit cards	31,597	32,466
Total accounts payable and accrued expenses	$ 663,569	$ 546,014

Accounts Payable and Accrued _3

Accounts Payable and Accrued Expenses (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Sep. 30, 2024	Dec. 31, 2023
Accounts payable		$ 663,569	$ 546,014
Accrued compensation		2,003,176	1,562,041
Employment Agreements [Member]
Accrued compensation		$ 2,003,176	1,562,041
Conserve cash percentage		100%
Executive Employment Agreements [Member]
Salaries paid percentage	50%
Chief Financial Officer [Member]
Accounts payable		$ 153,900	$ 67,750

Schedule of Fair Value Derivati

Schedule of Fair Value Derivative Liability (Details)	Sep. 30, 2024	Dec. 31, 2023	Mar. 01, 2023
Notes One [Member] | Measurement Input, Expected Dividend Rate [Member]
Short-Term Debt [Line Items]
Derivative liability, measurement input
Notes One [Member] | Measurement Input, Expected Term [Member]
Short-Term Debt [Line Items]
Derivative liability, measurement input			0.25
Notes One [Member] | Measurement Input, Price Volatility [Member]
Short-Term Debt [Line Items]
Derivative liability, measurement input			90
Notes One [Member] | Measurement Input Probability of IPO [Member]
Short-Term Debt [Line Items]
Derivative liability, measurement input			60
Notes One, Two and Three [Member] | Measurement Input, Expected Dividend Rate [Member]
Short-Term Debt [Line Items]
Derivative liability, measurement input
Notes One, Two and Three [Member] | Measurement Input, Expected Term [Member]
Short-Term Debt [Line Items]
Derivative liability, measurement input	0.13	0.25
Notes One, Two and Three [Member] | Measurement Input, Price Volatility [Member]
Short-Term Debt [Line Items]
Derivative liability, measurement input	90	90
Notes One, Two and Three [Member] | Measurement Input, Risk Free Interest Rate [Member]
Short-Term Debt [Line Items]
Derivative liability, measurement input	5	4.70
Notes One, Two and Three [Member] | Measurement Input Probability of IPO [Member]
Short-Term Debt [Line Items]
Derivative liability, measurement input	60	60

Schedule of Derivative Liabilit

Schedule of Derivative Liability (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Fair value change	$ 9,885	$ (34,086)	$ (53,257)	$ (15,458)
Extinguishment of derivative liability - Note II		$ (217,527)	951,868	(887,946)
Derivative [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Derivative liability Beginning Balance			1,505,398	$ 710,599	$ 710,599
Fair value at issuance			407,494		55,604
Fair value on date of amendment, net					887,946
Fair value change			53,257		(148,751)
Extinguishment of derivative liability - Note II			(1,359,362)
Derivative liability Ending Balance	$ 606,787		$ 606,787		$ 1,505,398

Convertible Debt and Derivati_3

Convertible Debt and Derivative Liability (Details Narrative) - USD ($)								1 Months Ended		3 Months Ended		5 Months Ended	9 Months Ended
	Apr. 29, 2024	Sep. 22, 2023	Mar. 01, 2023	Feb. 06, 2023	Feb. 02, 2023	Aug. 06, 2022	Apr. 11, 2022	Apr. 30, 2022	Sep. 30, 2021	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2021	Sep. 30, 2024	Sep. 30, 2023	Jan. 01, 2024	Dec. 31, 2023	Nov. 10, 2022	Oct. 10, 2022	Apr. 01, 2022
Short-Term Debt [Line Items]
Principal amount											$ 2,323,181
Shares issued										30,126,413			30,126,413			26,526,405
Extinguishment of debt											(217,527)		$ 951,868	$ (887,946)
Convertible notes payable										527,650			527,650			$ 1,638,760
Convertible notes payable, debt discount										28,275			28,275			43,288
Fair value of share													15,013	11,671
Common stock value issued													50,000	55,000
Gain (loss) on change in fair value of derivative liability										(9,885)	34,086		53,257	15,458
Convertible Debt [Member]
Short-Term Debt [Line Items]
Extinguishment of debt										0	217,527		951,868	887,946
Gain loss on derivative net										9,885	(34,086)			15,458
Gain (loss) on change in fair value of derivative liability													$ (53,257)
Twelve Convertible Promissory Notes [Member]
Short-Term Debt [Line Items]
Gross proceeds												$ 527,650
Maturity date					Dec. 31, 2023	Jan. 31, 2023						Jul. 31, 2022	Jul. 31, 2022
Original issue discount						5%						1%			10%
Convertible Debt										257,650			$ 257,650
Maturity date						$ 23,072
Twelve Convertible Promissory Notes [Member] | Convertible Debt [Member]
Short-Term Debt [Line Items]
Conversion price									$ 257,650
Twelve Convertible Promissory Notes [Member] | IPO [Member]
Short-Term Debt [Line Items]
Offering price												70%
Senior Secured Note Convertible Debt I [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Gross proceeds							$ 1,000,000
Original issue discount							10%
Origination cost							$ 22,667
Principal amount							$ 1,111,111
Principal amount shares							514,403
Debt instrument description							The Company will have the right at any time to redeem in cash all or a portion of Note II at 120% (or 125% on or after the first six months from the closing) of the principal amount thereof plus any unpaid accrued interest to the date of repayment.
Debt instrument interest description							Upon an Event of Default (as defined therein) interest shall accrue at 1 1/2% per month and the 125% of principal and interest through maturity shall be due and payable.
Shares issued																		514,403
Senior Secured Note Convertible Debt I [Member] | Securities Purchase Agreement [Member] | Note II Holder [Member]
Short-Term Debt [Line Items]
Shares issued																		42,867
Senior Secured Note [Member] | Convertible Debt [Member]
Short-Term Debt [Line Items]
Debt stated percentage																			10%
Conversion price								$ 346,000
Fair value of share								34,000
Fair value of share								421,111
Original issue discount								$ 111,111
Shares issued								514,403
Common stock value issued								$ 310,000
Senior Secured Note [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Debt instrument description		In addition, the Company agreed to prepay in cash the aggregate principal amount of the Note II of 120% (or 150% on or after the first six months from closing) plus any accrued interest on the sale of all the assets of the Company and its subsidiaries, upon the Change of Control, or on a Qualified Offering. Upon default of Note II, the Company agrees to pay 150% of the outstanding note principal and accrued interest through maturity and all liquidation damages. In addition, upon closing the Note Holder will receive 175% stock coverage. As a result of the material modification, the incremental fair value of the modified derivative was classified as a debt extinguishment.		The Company and the noteholder agreed to a repayment plan on past due interest. In addition, the Company agreed to prepay in cash the aggregate principal amount of the Note II of 120% (or 137.5% on or after the first six months from closing) plus any accrued interest on the sale of all the assets of the Company and its subsidiaries, upon the Change of Control, or on a Qualified Offering. Upon default of Note II, the Company agrees to pay 137.5% of the outstanding note principal, and accrued interest through maturity and all liquidation damages. As a result of the material modification, the incremental fair value of the modified derivative was classified as a debt extinguishment.
Shares issued																	514,403
Extinguishment of debt		$ 217,527		$ 670,419
Senior Secured Note [Member] | Securities Purchase Agreement [Member] | Chief Executive Officer [Member]
Short-Term Debt [Line Items]
Original issue discount	10%
Shares issued	685,867
Debt stated percentage	3%
Shares issued value	$ 266,667
Convertible debt	1,377,778
Modification debt	951,868
Derivative liabilities	$ 407,494
Senior Secured Note [Member] | Securities Purchase Agreement [Member] | Note II Holder [Member]
Short-Term Debt [Line Items]
Shares issued																	128,599
Convertible Promissory Note [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Maturity date			Feb. 28, 2026
Debt stated percentage			5%
Principal amount			$ 150,000
Convertible amount into shares of common stock			$ 5,000,000
Common stock percentage			70%
Interest expense										96,924	$ 36,546		186,906	$ 107,214
Convertible notes payable										649,375			649,375			1,745,472
Convertible notes payable, debt discount										28,275			28,275			$ 43,288
Secured debt										$ 1,377,778			$ 1,377,778

Schedule of Stock Option Activi

Schedule of Stock Option Activity (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Equity [Abstract]
Number of options, outstanding, beginning balance	10,336,883
Weighted average exercise price, outstanding, beginning balance	$ 1
Weighted average contractual term (years), outstanding	6 years 3 months	7 years 4 months 28 days
Aggregate intrinsic value, outstanding, beginning balance	$ 3,316,119
Number of options, granted	297,105
Weighted average exercise price, granted	$ 1.33
Number of options, exercised
Weighted average exercise price, exercised
Number of options, forfeited
Weighted average exercise price, forfeited
Number of options, outstanding, ending balance	10,633,988	10,336,883
Weighted average exercise price, outstanding, ending balance	$ 1.02	$ 1
Aggregate intrinsic value, outstanding, ending balance	$ 3,316,141	$ 3,316,119
Number of options, exercisable	10,186,012
Weighted average exercise price, exercisable	$ 1.01
Weighted average contractual term (years), exercisable	6 years 1 month 24 days
Aggregate intrinsic value, exercisable	$ 3,316,141

Schedule of Employee Stock Opti

Schedule of Employee Stock Options Outstanding (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of options, outstanding	10,633,988	10,336,883
Outstanding options, weighted average remaining life	6 years 3 months	7 years 4 months 28 days
Vested options, number exercisable	10,186,012
Vested options, weighted average remaining life	6 years 1 month 24 days
Range One [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 0.01
Number of options, outstanding	675,000
Outstanding options, weighted average remaining life	1 year 3 months
Vested options, number exercisable	675,000
Vested options, weighted average remaining life	1 year 3 months
Range Two [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 0.74
Number of options, outstanding	1,657,560
Outstanding options, weighted average remaining life	4 years 3 months 25 days
Vested options, number exercisable	1,657,562
Vested options, weighted average remaining life	4 years 3 months 25 days
Range Three [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 0.80
Number of options, outstanding	2,783,243
Outstanding options, weighted average remaining life	4 years 6 months 14 days
Vested options, number exercisable	2,783,238
Vested options, weighted average remaining life	4 years 6 months 14 days
Range Four [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 1.33
Number of options, outstanding	5,461,935
Outstanding options, weighted average remaining life	8 years 3 months 29 days
Vested options, number exercisable	5,013,962
Vested options, weighted average remaining life	8 years 3 months 21 days
Range Five [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise price	$ 2.16
Number of options, outstanding	56,250
Outstanding options, weighted average remaining life	6 years 8 months 15 days
Vested options, number exercisable	56,250
Vested options, weighted average remaining life	6 years 8 months 15 days

Schedule of Warrant Activity (D

Schedule of Warrant Activity (Details) - Warrant [Member] - shares	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares, outstanding, beginning balance	1,359,375	1,359,375
Weighted average exercise price per share, outstanding, beginning balance	0.80	0.80
Weighted average remaining life (years), outstanding	1 year 2 months 4 days	1 year 11 months 4 days	2 years 11 months 4 days
Number of shares, granted
Weighted average exercise price per share, granted
Number of shares, forfeited
Weighted average exercise price per share, forfeited
Number of shares, outstanding, ending balance	1,359,375	1,359,375	1,359,375
Weighted average exercise price per share, outstanding, ending balance	0.80	0.80	0.80

Stockholders_ Deficit (Details

Stockholders’ Deficit (Details Narrative) - USD ($)									3 Months Ended						9 Months Ended
	Jun. 03, 2024	Apr. 17, 2024	Mar. 15, 2024	Jan. 24, 2024	Dec. 18, 2023	Sep. 29, 2023	Apr. 01, 2023	Jan. 01, 2023	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Jun. 14, 2024	Dec. 31, 2023	Nov. 11, 2021	Jan. 09, 2020	Dec. 31, 2019
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized									125,000,000						125,000,000	125,000,000	125,000,000	45,000,000	25,000,000	5,000,000
Preferred stock, shares authorized									5,000,000						5,000,000		5,000,000
Common stock, shares issued									30,126,413						30,126,413		26,526,405
Common stock, shares outstanding									30,126,413						30,126,413		26,526,405
Preferred stock, shares issued
Preferred stock, shares outstanding
Share price			$ 1.33
Aggregate sale of common stock, value										$ 75,000
Restricted stock fair value
Compensation expense for services															$ 504,077
Stock based compensation									$ 195,056	$ 276,983	$ 355,317	$ 253,013	$ 350,862	$ 381,501	827,356
Unvested stock options expense															$ 466,416
Granted stock option purchase shares															297,105
Stock option exercise price															$ 1.33
Grant date fair value									3,316,141						$ 3,316,141		$ 3,316,119
Restricted Stock Units (RSUs) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of restricted shares issued, shares			7,500		1,618,537	1,399,834									1,626,037
Share price			$ 1.33		$ 1.33	$ 1.33
Restricted stock fair value					$ 2,158,050	$ 1,866,445									$ 2,195,550
Compensation expense for services			$ 40,000
Number of restricted shares terminated					1,399,384
Chief Financial Officer [Member] | Share-Based Payment Arrangement, Option [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Granted stock option purchase shares								562,500
Stock option exercise price								$ 1.33
Grant date fair value								$ 589,500
Employee and Consultants [Member] | Share-Based Payment Arrangement, Option [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Granted stock option purchase shares							562,500
Stock option exercise price							$ 1.33
Grant date fair value							$ 577,500
Consultant [Member] | Share-Based Payment Arrangement, Option [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Granted stock option purchase shares		67,500		180,000
Stock option exercise price		$ 1.33		$ 1.33
Grant date fair value		$ 73,459		$ 190,560
IPO [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Gross proceeds	$ 10,000,000
Restricted stock fair value	$ 4,638,375
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of restricted shares issued, shares										3,487,500
Sale of common stock, net of receivables, shares										112,500
Aggregate sale of common stock, value															$ 75,000
Restricted stock fair value										$ 349
Stock based compensation
Common Stock [Member] | IPO [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of restricted shares issued, shares	3,487,500
Sale of common stock, net of receivables, shares	37,500
Share price	$ 1.33
Aggregate sale of common stock, shares															37,500
Common Stock [Member] | IPO [Member] | Entity One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of restricted shares issued, shares	1,162,500
Common Stock [Member] | IPO [Member] | Entity Two [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of restricted shares issued, shares	1,162,500
Common Stock [Member] | IPO [Member] | Entity Three [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of restricted shares issued, shares	1,162,500

Schedule of Operating Lease Rig

Schedule of Operating Lease Right-of-use Asset and Liability (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Office lease ROU	$ 236,009	$ 236,009
Less accumulated reduction	(154,760)	(119,939)
Balance of ROU, net	81,249	116,070
Office lease liability	236,009	236,009
Reduction of lease liability	(152,439)	(116,467)
Total	$ 83,570	$ 119,542

Schedule of Future Minimum Leas

Schedule of Future Minimum Lease Liability Payments Under Non-cancelable Operating Lease (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
2024	$ 12,402	$ 49,004
2025	50,476	50,476
2026	21,290	21,290
Total lease payments	84,168	120,770
Less: imputed interest	(598)	(1,228)
Total lease liabilities	83,570	119,542
Current operating lease liabilities	49,609	48,213
Non-current operating lease liabilities	33,961	71,329
Total	$ 83,570	$ 119,542

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative) - USD ($)

3 Months Ended

9 Months Ended

12 Months Ended

Jun. 03, 2024

Dec. 18, 2023

May 01, 2021

Sep. 15, 2016

Sep. 01, 2015

Sep. 30, 2024

Jun. 30, 2024

Sep. 30, 2023

Sep. 30, 2024

Sep. 30, 2023

Dec. 31, 2020

Dec. 31, 2023

Mar. 31, 2023

Jul. 19, 2022

Loss Contingencies [Line Items]

Convertible promissory note

$ 527,650

$ 527,650

$ 1,638,760

Operating lease term

61 months

Base rent

$ 3,783

Operating lease right-of-use asset, net

81,249

81,249

116,070

Operating lease liability

$ 83,570

$ 83,570

$ 119,542

Incremental borrowing rate

0.81%

0.81%

0.81%

Proceeds from issuance of shares

$ 75,000

Value of restricted shares issued

Compensation expense

$ 504,077

Common Stock [Member]

Loss Contingencies [Line Items]

Number of restricted shares issued

3,487,500

Sale of common stock, net of receivables, shares

112,500

Proceeds from issuance of shares

75,000

Value of restricted shares issued

$ 349

General and Administrative Expense [Member]

Loss Contingencies [Line Items]

Operating leases rent expenses

$ 2,332

$ 4,295

15,407

$ 15,121

Service Agreements [Member]

Loss Contingencies [Line Items]

Agreements term

36 months

Compensation expense

$ 504,077

Service Agreements [Member] | Common Stock [Member]

Loss Contingencies [Line Items]

Number of restricted shares issued

3,487,500

Sale of common stock, net of receivables, shares

37,500

Share price

$ 1.33

Number of shares issued

37,500

Proceeds from issuance of shares

$ 50,000

Value of restricted shares issued

$ 4,638,375

Service Agreements [Member] | Minimum [Member]

Loss Contingencies [Line Items]

Gross proceeds need to be raised from IPO

$ 10,000,000

Service Agreements [Member] | Entity One [Member] | Common Stock [Member]

Loss Contingencies [Line Items]

Number of restricted shares issued

1,162,500

Service Agreements [Member] | Entity Two [Member] | Common Stock [Member]

Loss Contingencies [Line Items]

Number of restricted shares issued

1,162,500

Service Agreements [Member] | Entity Three [Member] | Common Stock [Member]

Loss Contingencies [Line Items]

Number of restricted shares issued

1,162,500

Service Agreements [Member] | Tiberend Strategic Advisors [Member]

Loss Contingencies [Line Items]

Non-payment amount

$ 130,400

Convertible promissory note

$ 150,000

Consulting Agreements [Member]

Loss Contingencies [Line Items]

Agreements term

2 years

Executive Employment Agreements [Member]

Loss Contingencies [Line Items]

Salary payment description

On December 18, 2023, various employees agreed to reduce their annual base salary to 20% of their original base salary effective October 1, 2023 until the time the Company raises additional capital from securities in the amount of $1,500,000 (the “Reduction Period”). Upon the expiration of the Reduction Period, the bases salaries shall adjust to be 105% of their original base salary as set forth in their original agreements

the Company began consistently paying salaries at 50% of the salaries reflected in the respective employment agreements. As of September 2021, the Company began paying full salaries. Throughout 2022, the Company returned to paying partial salaries and by October 2023 the company stopped paying 100% in an effort to conserve cash

License Agreements [Member] | Aquanova AG [Member]

Loss Contingencies [Line Items]

Annual license fee

$ 75,000

Accrued license fees

$ 206,250

$ 206,250

$ 150,000

Royalty percentage

1.25%

Royalty amount

$ 3,000,000

License Agreements [Member] | Aquanova AG [Member] | UNITED STATES | Minimum [Member]

Loss Contingencies [Line Items]

License fee payable

200,000

License Agreements [Member] | Aquanova AG [Member] | UNITED STATES | Maximum [Member]

Loss Contingencies [Line Items]

License fee payable

600,000

License Agreements [Member] | Aquanova AG [Member] | European Union [Member] | Minimum [Member]

Loss Contingencies [Line Items]

License fee payable

200,000

License Agreements [Member] | Aquanova AG [Member] | European Union [Member] | Maximum [Member]

Loss Contingencies [Line Items]

License fee payable

600,000

License Agreements [Member] | Aquanova AG [Member] | CHINA | Minimum [Member]

Loss Contingencies [Line Items]

License fee payable

200,000

License Agreements [Member] | Aquanova AG [Member] | CHINA | Maximum [Member]

Loss Contingencies [Line Items]

License fee payable

600,000

License Agreements [Member] | Aquanova AG [Member] | JAPAN | Minimum [Member]

Loss Contingencies [Line Items]

License fee payable

200,000

License Agreements [Member] | Aquanova AG [Member] | JAPAN | Maximum [Member]

Loss Contingencies [Line Items]

License fee payable

$ 600,000

Licensing And Royalty Agreements [Member]

Loss Contingencies [Line Items]

Royalty percentage

5%

License Agreements II [Member] | Murdoch Childrens Research Institute [Member]

Loss Contingencies [Line Items]

Royalty percentage

1.50%

License Agreements II [Member] | Murdoch Childrens Research Institute [Member] | UNITED STATES | Minimum [Member]

Loss Contingencies [Line Items]

License fee payable

$ 100,000

License Agreements II [Member] | Murdoch Childrens Research Institute [Member] | UNITED STATES | Maximum [Member]

Loss Contingencies [Line Items]

License fee payable

300,000

License Agreements II [Member] | Murdoch Childrens Research Institute [Member] | European Union [Member] | Minimum [Member]

Loss Contingencies [Line Items]

License fee payable

100,000

License Agreements II [Member] | Murdoch Childrens Research Institute [Member] | European Union [Member] | Maximum [Member]

Loss Contingencies [Line Items]

License fee payable

300,000

License Agreements II [Member] | Murdoch Childrens Research Institute [Member] | CHINA | Minimum [Member]

Loss Contingencies [Line Items]

License fee payable

100,000

License Agreements II [Member] | Murdoch Childrens Research Institute [Member] | CHINA | Maximum [Member]

Loss Contingencies [Line Items]

License fee payable

300,000

License Agreements II [Member] | Murdoch Childrens Research Institute [Member] | JAPAN | Minimum [Member]

Loss Contingencies [Line Items]

License fee payable

100,000

License Agreements II [Member] | Murdoch Childrens Research Institute [Member] | JAPAN | Maximum [Member]

Loss Contingencies [Line Items]

License fee payable

$ 300,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)

1 Months Ended

3 Months Ended

9 Months Ended

Dec. 04, 2024

Dec. 02, 2024

Nov. 15, 2024

Dec. 31, 2024

Jun. 30, 2024

Sep. 30, 2024

Sep. 30, 2023

Oct. 01, 2024

Jun. 14, 2024

Dec. 31, 2023

Nov. 11, 2021

Jan. 09, 2020

Subsequent Event [Line Items]

Common stock, par value

$ 0.0001

$ 0.0001

$ 0.0001

$ 0.0001

$ 0.0001

Sale of common stock, net of receivables

$ 75,000

Net proceeds from offering

$ 50,000

$ 55,000

Common Stock [Member]

Subsequent Event [Line Items]

Sale of common stock, net of receivables

$ 75,000

Subsequent Event [Member] | Convertible Debt I [Member]

Subsequent Event [Line Items]

Accrued interest

$ 109,216

Converted shares of common stock

227,447

Conversion price per share

$ 2.80

Percentage of offering price

70%

Offering price

$ 4

Subsequent Event [Member] | Senior Secured Note [Member]

Subsequent Event [Line Items]

Maturity date

Dec. 10, 2024

Repayments of secured debt

$ 2,102,797

Subsequent Event [Member] | Convertible Debt III [Member]

Subsequent Event [Line Items]

Repayments of convertible debt

$ 178,386

Subsequent Event [Member] | Underwriting Agreement [Member]

Subsequent Event [Line Items]

Underwriting agreement description

the Company agreed to (i) sell the Common Stock to the underwriters at a purchase price of $3.72 per share representing a 7% underwriting discount, (ii) pay a non-accountable expense allowance to the underwriter equal to 1% of the gross proceeds received at the closing of the offering, and (iii) pay the underwriter’s actual out-of-pocket expenses relating to the offering, not to exceed $175,000.

Subsequent Event [Member] | Underwriting Agreement [Member] | Common Stock [Member]

Subsequent Event [Line Items]

Common stock, par value

$ 0.0001

Sale of shares of common stock

2,750,000

2,750,000

Stock price per share

$ 4

Sale of common stock, net of receivables

$ 11,000,000

Net proceeds from offering

$ 9,500,000

Subsequent Event [Member] | Chief Executive Officer [Member]

Subsequent Event [Line Items]

Loan amount

$ 1,500

Loan interest rate

3%