Qrons (QRON) 10-Q 11 Aug 23 2023 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2023	Aug. 10, 2023
Cover [Abstract]
Entity Registrant Name	QRONS INC.
Entity Central Index Key	0001689084
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Jun. 30, 2023
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
Entity Common Stock Shares Outstanding		13,589,789
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-55800
Entity Incorporation State Country Code	WY
Entity Tax Identification Number	81-3623646
Entity Address Address Line 1	28-10 Jackson Avenue #26N
Entity Address City Or Town	Long Island City
Entity Address State Or Province	NY
Entity Address Postal Zip Code	11101
City Area Code	212
Local Phone Number	945-2080
Entity Interactive Data Current	Yes

CONDENSED BALANCE SHEETS

CONDENSED BALANCE SHEETS - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Current assets
Cash and cash equivalents	$ 6,645	$ 3,069
Total current assets	6,645	3,069
TOTAL ASSETS	6,645	3,069
Current liabilities
Accounts payable and accrued liabilities	135,043	128,285
Accounts payable and accrued liabilities - related party	73,453	42,671
Demand loans, related party	85,873	85,873
Advances from related party	391,000	358,500
Unsecured short-term advances	100,000	100,000
Convertible notes, net of debt discount	251,659	208,247
Derivative liabilities	277,603	358,775
Total current liabilities	1,314,631	1,282,351
Total liabilities	1,314,631	1,282,351
Stockholders' deficit
Series A Preferred stock: $0.001 par value; 10,000 shares authorized; 2,000 shares issued and outstanding	2	2
Common stock, $0.0001 par value: 100,000,000 shares authorized; 13,589,789 and 13,439,789 shares issued and outstanding as of June 30, 2023 and December 31, 2022, respectively	1,359	1,344
Additional paid-in capital	8,306,801	8,254,316
Accumulated deficit	(9,616,148)	(9,534,944)
Total stockholders' deficit	(1,307,986)	(1,279,282)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 6,645	$ 3,069

CONDENSED BALANCE SHEETS (Paren

CONDENSED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2023	Dec. 31, 2022
CONDENSED BALANCE SHEETS
Series A Preferred Shares, par value	$ 0.001	$ 0.001
Series A Preferred Shares, authorized	10,000	10,000
Series A Preferred Shares, shares issued	2,000	2,000
Series A Preferred Shares, shares outstanding	2,000	2,000
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	13,589,789	13,439,789
Common stock, shares outstanding	13,589,789	13,439,789

CONDENSED STATEMENTS OF OPERATI

CONDENSED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
CONDENSED STATEMENTS OF OPERATIONS (Unaudited)
Net sales	$ 0	$ 0	$ 0	$ 0
Operating expenses:
Research and development expenses	(9,706)	8,414	(2,886)	17,346
Professional fees	18,875	9,039	41,220	53,905
General and administrative expenses	14,249	13,611	22,026	23,369
Total operating expenses	23,418	31,064	60,360	94,620
Income (loss) from operations	(23,418)	(31,064)	(60,360)	(94,620)
Other income (expense)
Loss on extinguish debt	(33,932)	0	(33,932)	0
Interest expense	(59,401)	(27,914)	(76,878)	(62,531)
Change in fair market value of derivative liabilities	104,005	130,650	89,966	(35,305)
Total other income (expense)	10,672	102,736	(20,844)	(97,836)
Net income (loss)	$ (12,746)	$ 71,672	$ (81,204)	$ (192,456)
Net income (loss) per common share - basic	$ 0	$ 0.01	$ (0.01)	$ (0.01)
Net income (loss) per common share - diluted	$ 0	$ 0	$ 0	$ (0.01)
Weighted average shares outstanding
Basic	13,464,514	13,289,789	13,452,220	13,289,789
Diluted	19,266,106	18,761,704	19,253,812	18,761,704

CONDENSED STATEMENTS OF CHANGES

CONDENSED STATEMENTS OF CHANGES IN STOCKHOLDERS DEFICIT (Unaudited) - USD ($)	Total	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Series A, Preferreds Stock
Balance, shares at Dec. 31, 2021		13,289,789			2,000
Balance, amount at Dec. 31, 2021	$ (1,102,745)	$ 1,329	$ 7,697,351	$ (8,801,427)	$ 2
Net loss for the period	(264,128)	$ 0	0	(264,128)	$ 0
Balance, shares at Mar. 31, 2022		13,289,789			2,000
Balance, amount at Mar. 31, 2022	(1,366,873)	$ 1,329	7,697,351	(9,065,555)	$ 2
Balance, shares at Dec. 31, 2021		13,289,789			2,000
Balance, amount at Dec. 31, 2021	(1,102,745)	$ 1,329	7,697,351	(8,801,427)	$ 2
Net loss for the period	(192,456)
Balance, shares at Jun. 30, 2022		13,289,789			2,000
Balance, amount at Jun. 30, 2022	(1,295,201)	$ 1,329	7,697,351	(8,993,883)	$ 2
Balance, shares at Mar. 31, 2022		13,289,789			2,000
Balance, amount at Mar. 31, 2022	(1,366,873)	$ 1,329	7,697,351	(9,065,555)	$ 2
Net loss for the period	71,672	$ 0	0	71,672	$ 0
Balance, shares at Jun. 30, 2022		13,289,789			2,000
Balance, amount at Jun. 30, 2022	(1,295,201)	$ 1,329	7,697,351	(8,993,883)	$ 2
Balance, shares at Dec. 31, 2022		13,439,789			2,000
Balance, amount at Dec. 31, 2022	(1,279,282)	$ 1,344	8,254,316	(9,534,944)	$ 2
Net loss for the period	(68,458)			(68,458)
Balance, shares at Mar. 31, 2023		13,439,789			2,000
Balance, amount at Mar. 31, 2023	(1,347,740)	$ 1,344	8,254,316	(9,603,402)	$ 2
Balance, shares at Dec. 31, 2022		13,439,789			2,000
Balance, amount at Dec. 31, 2022	(1,279,282)	$ 1,344	8,254,316	(9,534,944)	$ 2
Net loss for the period	(81,204)
Balance, shares at Jun. 30, 2023		13,589,789			2,000
Balance, amount at Jun. 30, 2023	(1,307,986)	$ 1,359	8,306,801	(9,616,148)	$ 2
Balance, shares at Mar. 31, 2023		13,439,789			2,000
Balance, amount at Mar. 31, 2023	(1,347,740)	$ 1,344	8,254,316	(9,603,402)	$ 2
Net loss for the period	(12,746)			(12,746)
Issuance of common stock for note amendment, shares		150,000
Issuance of common stock for note amendment, amount	52,500	$ 15	52,485
Balance, shares at Jun. 30, 2023		13,589,789			2,000
Balance, amount at Jun. 30, 2023	$ (1,307,986)	$ 1,359	$ 8,306,801	$ (9,616,148)	$ 2

CONDENSED STATEMENTS OF CASH FL

CONDENSED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Cash Flows From Operating Activities
Net loss	$ (81,204)	$ (192,456)
Adjustments to reconcile net loss to net cash used by operating activities:
Noncash interest	38,000	0
Accretion of debt discount	20,774	53,315
Loss on debt extinguishment	(33,932)	0
Change in fair market value of derivative liabilities	(89,966)	35,305
Changes in operating assets and liabilities:
Increase in accounts payable and accrued liabilities	18,758	26,545
Increase in accounts payable and accrued liabilities, related party	30,782	580
Net cash used by operating activities	(28,924)	(76,711)
Cash Flows From Investing Activities
Net cash provided from (used by) investing activities	0	0
Cash Flows From Financing Activities
Advances from related party	32,500	50,000
Net cash provided from financing activities	32,500	50,000
Increase (decrease) in cash and cash equivalents	3,576	(26,711)
Cash at beginning of year	3,069	35,065
Cash at end of period	6,645	8,354
SUPPLEMENTAL DISCLOSURES
Interest paid	0	0
Income taxes paid	0	0
SUPPLEMENTAL NON-CASH FINANCING ACTIVITIES
Common stock issued under Note amendment	52,500	0
Accrued interest payable modified upon Note amendment	12,000	0
Derivative liability associated with debt discount under Note amendment	29,461	0
Derivative liability associated with warrants under Note amendment	$ 2,012	$ 0

Description of Business and Bas

Description of Business and Basis of Presentation	6 Months Ended
	Jun. 30, 2023
Description of Business and Basis of Presentation
Description of Business and Basis of Presentation	Note 1 – Description of Business and Basis of Presentation Organization and Nature of Business: Qrons Inc. (“Qrons” or the “Company”) was incorporated under the laws of the State of Wyoming on August 22, 2016 under the name BioLabMart Inc. and changed its name to Qrons Inc., effective August 8, 2017. The Company’s common stock was approved by the Financial Industry Regulatory Authority (“FINRA”) for quotation on the OTC pink sheets under the symbol “BLMB” as of July 3, 2017. FINRA announced the Company’s name change to Qrons Inc. on August 9, 2017. The new name and symbol change to “QRON” for the OTC Market was effective August 10, 2017. The Company’s common stock commenced trading on the OTCQB Venture Market on August 12, 2019. The Company is an innovative biotechnology company dedicated to developing products, treatments and technologies to combat neuronal and infectious diseases, which are an enormous social and economic burden on society. The Company seeks to engage in strategic arrangements with companies and institutions that are developing unique know how and intellectual properties in the fields of molecular biology, stem cells, drug development and tissue engineering, for deployment in the fight against neuronal and infectious diseases and other related indications. The Company’s search is focused on researchers based in Israel, a country which is world-renowned for biotech innovations and where its President is located and where its research to date has been conducted. The Company’s principal executive office is located at 28-10 Jackson Avenue, Long Island City, #26N, New York 11101.

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2023
Summary of Significant Accounting Policies
Summary of Significant Accounting Policies	Note 2 – Summary of Significant Accounting Policies Financial Statements: In the opinion of the management of the Company, all adjustments, which are of a normal recurring nature, necessary for a fair statement of the results for the three and six-month periods have been made. Results for the interim periods presented are not necessarily indicative of the results that might be expected for the entire fiscal year. Fiscal year end: Use of Estimates: Cash Equivalents: Research and Development Costs: Research and Development Advertising and Marketing Costs: Related Parties: Stock Based Compensation and Other Share-Based Payments: Compensation - Stock Compensation Fair Value of Financial Instruments ASC 820, Fair Value Measurements Level 1 Level 2 Level 3 If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level of input that is significant to the fair value measurement of the instrument. The following table provides a summary of the fair value of the Company’s derivative liabilities as of June 30, 2023 and December 31, 2022: Fair value measurements on a recurring basis Level 1 Level 2 Level 3 As of June 30, 2023: Liabilities Derivative liabilities $ - $ - $ 277,603 As of December 31, 2022: Liabilities Derivative liabilities $ - $ - $ 358,775 Warrants: Derivatives and Hedging Income taxes: Income Taxes Basic and Diluted Loss Per Share Earnings Per Share Potential common stock consists of the incremental common stock issuable upon the exercise of common stock warrants (using the if-converted method), convertible notes, classes of shares with conversion features, and stock awards and stock options. The table below reflects the potentially dilutive securities outstanding during each reporting period: June 30, 2023 June 30, 2022 Research warrants at 3% of issued and outstanding shares 407,694 398,694 Convertible notes 779,866 689,189 Series A preferred shares 700 700 Stock options vested 4,318,332 4,088,332 Stock purchase warrants 295,000 295,000 Total 5,801,592 5,471,915 Recently Issued Accounting Pronouncements Adopted In August 2020, the FASB issued Accounting Standards Update (“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 There were various accounting standards and interpretations issued recently, none of which are expected to have a material effect on the Company’s operations, financial position or cash flows.

Going Concern

Going Concern	6 Months Ended
	Jun. 30, 2023
Going Concern
Going Concern	Note 3 – Going Concern The Company has experienced net losses to date and has not generated revenues from operations. While the Company raised proceeds totaling $72,500 in unsecured advances from related parties in the year ended December 31, 2022 and a further $32,500 in unsecured advances from related parties during the current six months ended June 30, 2023, it does not believe its resources will be sufficient to meet its operating and capital needs beyond the third quarter of 2023. The Company expects it will require additional capital to fully implement the scope of its proposed business operations, which raises substantial doubt about its ability to continue as a going concern. The Company will have to continue to rely on equity and debt financing, and continued support from its officers and directors. There can be no assurance that financing, whether debt or equity, will be available to the Company in the amount required at any particular time or for any particular period or, if available, that it can be obtained on favorable terms. In addition, if the Company is unable to obtain adequate financing from the capital markets, the Company may be required to reduce the scope, delay, or eliminate some or all of its planned operations. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amount and classification of liabilities that might cause results from this uncertainty. Covid-19 Pandemic and Other Factors While the World Health Organization has declared that the COVID-19 pandemic is no longer a public health emergency of international concern and the global economy is focused on recovery, the impact of COVID-19 could continue to have an adverse impact on the Company going forward. COVID-19 caused significant disruptions to the global financial markets, which may continue to impact the Company’s ability to raise additional capital and ongoing research and development of our product candidates. Additional factors which may impact the Company’s ongoing operations include, but are not limited to, inflation, potential supply chain issues as a result of the aforementioned recovery from the COVID-19 pandemic, the recent war in the Ukraine and climate change. These events may have serious adverse impact on domestic and foreign economies which may impact the Company’s operations as a result of a variety of factors including the potential for difficulties obtaining additional capital. The Company is unable to predict the ongoing impact of these factors on the Company’s financial operations. There are no assurances that the Company will be able to meet its obligations, raise funds or conclude the acquisition of identified businesses.

Convertible Note Related Party

Convertible Note Related Party and Derivative Liabilities	6 Months Ended
	Jun. 30, 2023
Convertible Note Related Party and Derivative Liabilities
Convertible Note Related Party and Derivative Liabilities	Note 4 – Convertible Note – Related Party and Derivative Liabilities On September 1, 2016, the Company entered into a convertible debenture agreement with Decagon LLC, doing business as CubeSquare, LLC (“CubeSquare”), of which the Company’s Chief Executive Officer is the managing partner and its President is a 25% owner of CubeSquare. The Company received proceeds of $10,000 during fiscal 2016 (“Note 1”). Note 1 bears interest at 8% per annum and was due on September 1, 2017. Interest accrues from September 1, 2016 and is payable on maturity. Interest is payable, at the lender’s option, in cash or common stock. Any portion of the loan and unpaid interest is convertible at any time at the option of CubeSquare into shares of common stock of the Company at a conversion price of the greater of (i) $0.0625 per share if the Company’s shares are not trading on a public market and; (ii) in the event the Company’s shares are listed for trading on a public market, the conversion price shall be equal to a 50% discount to the average of the five lowest trading prices during the previous twenty trading days prior to the date of the notice of conversion from the lender. On September 29, 2017, the Company and CubeSquare amended Note 1 to extend the maturity date from September 1, 2017 to September 1, 2018; on September 9, 2018, the Company further amended Note 1 to extend the maturity date to September 1, 2019; on November 6, 2019, the Company further amended Note 1 to extend the maturity date to September 1, 2020; on October 30, 2020, the Company further amended Note 1 to extend the maturity date to September 1, 2021; and on October 7, 2021, the Company further amended Note 1 to extend the maturity date to September 1, 2022 under the same terms and conditions. On September 27, 2017, the Company entered into a second convertible debenture agreement with CubeSquare under which the Company received proceeds of $15,000 (Note 2). Note 2 bears interest at 8% per annum and was due on September 27, 2018. Interest accrues from September 27, 2017 and is payable on maturity. Any portion of the principal and unpaid interest under the note is convertible at any time at the option of CubeSquare into shares of common stock of the Company at a conversion price equal to a 50% discount to the average of the five lowest trading prices during the previous twenty trading days prior to the date of the notice of conversion from CubeSquare. On September 9, 2018, Note 2 was amended to extend the maturity date to September 27, 2019. On November 6, 2019, Note 2 was amended to extend the maturity date to September 27, 2020; on October 30, 2020 Note 2 was amended to extend the maturity date to September 27, 2021; and further on October 7, 2021 Note 2 was amended to extend the maturity date to September 27, 2022. On September 27, 2022 the Board and the noteholder agreed to cancel the two convertible notes and in full satisfaction of such outstanding debt to issue a new 6% non-convertible promissory note to CubeSquare in the principal amount of $35,873 (the “New Note”), representing the aggregate principal amount of $25,000 and the aggregate amount of any and all accrued interest in the amount of $10,873 as of September 27, 2022. The Company analyzed the amendment to Note 1 and Note 2 under ASC 815-10-15-83 and concluded that the conversion feature within these two convertible Notes meet the definition of a derivative. The Company estimated the fair value of the derivative at each report date using the Black-Scholes valuation model to value the derivative liability related to the variable conversion rate. There is no derivative liability associated with the New Note given the absence of a conversion feature. The carrying value of these convertible notes is as follows: June 30, 2023 December 31, 2022 Face value of certain convertible notes $ - $ 25,000 Convertible notes extinguished - (25,000 ) Carrying value $ - $ - Interest expenses associated with the convertible notes are as follows: For Three Months Ended June 30, For Six Months Ended June 30, 2023 2022 2023 2022 Interest on the convertible notes $ - $ 499 $ - $ 992 As of June 30, 2023 and December 31, 2022, the unpaid interest balance under accounts payable and accrued liabilities – related party was $0. As a result of the application of ASC 815, the fair value of the derivative liability associated with the conversion feature is summarized as follows: Balance at December 31, 2021 $ 73,099 Change in fair value for the six-month period (38,190 ) Balance at June 30, 2022 $ 34,909 The fair value at the commitment and re-measurement dates for the Company’s derivative liabilities were based upon the following management assumptions as of June 30, 2022 and December 31, 2021 and the commitment date: Commitment Date December 31, 2021 June 30, 2022 Expected dividends 0 0 0 Expected volatility 101%-103 % 181%-182 % 75%~202 % Expected term 0.92 - 1 year 0.67 - 0.74 year 0.17~0.24 year Risk free interest rate 1.33 % 1.06 % 1.28 %

Convertible Note and Derivative

Convertible Note and Derivative Liabilities	6 Months Ended
	Jun. 30, 2023
Convertible Note and Derivative Liabilities
Convertible Note and Derivative Liabilities	Note 5 – Convertible Note and Derivative Liabilities (1) 8% Convertible notes with warrants issued in December 2019 and February 2020 In December 2019, we issued and sold in a private offering 8% convertible notes in the aggregate principal amount of $70,000. Such notes were due on December 31, 2021 and are convertible into shares of our common stock at a conversion price for each share of common stock equal to the lesser of: (a) $0.50; (b) the lowest price at which the Company has converted any convertible security of the Company (to the holder or to any third party) within 30 trading days prior to the date of delivery of the applicable notice of conversion; and (c) so long as lower than (a) or (b), such other price as the Company and the holder may agree. In connection with the 8% convertible note issuance, we issued warrants to purchase an aggregate of 70,000 shares of common stock at an exercise price of $1.00. The Company extended the maturity date of the notes to December 2022 upon initial maturity, and further extended the maturity date to December 2023 under the same terms and conditions during the year ended December 31, 2022. On February 19, 2020 we issued and sold in a private offering an 8% convertible note in the principal amount of $10,000. The note is due on February 19, 2022 and is convertible into shares of common stock at a conversion price per share equal to the lesser of: (a) $0.50; (b) the lowest price at which the Company has converted any convertible security of the Company within 30 trading days prior to the date of delivery of the applicable notice of conversion; or (c) such other price as the Company and the holder may agree. In connection with the 8% convertible note issuance, we issued warrants to purchase an aggregate of 10,000 shares of common stock at an exercise price of $1.00. The Company extended the maturity date to February 2023 upon initial maturity, and further extended the maturity date to February 2024 under the same terms and conditions during the year ended December 31, 2022. The carrying value of these convertible notes is as follows: June 30, 2023 December 31, 2022 Face value of certain convertible notes $ 80,000 $ 80,000 Carrying value $ 80,000 $ 80,000 Interest expenses associated with the convertible notes are as follows: For Three Months Ended June 30, For Six Months Ended June 30, 2023 2022 2023 2022 Interest on the convertible notes $ 1,561 $ 1,596 $ 3,174 $ 3,174 Amortization of debt discount - - - 541 Total $ 1,561 $ 1,591 $ 3,174 $ 3,715 As of June 30, 2023 and December 31, 2022, the unpaid interest balance under accounts payable and accrued liabilities was $22,443 and $19,269, respectively. The convertible notes qualify for derivative accounting and bifurcation under ASC 815. As of June 30, 2023 and December 31, 2022, the fair value of the derivative liability associated with the conversion feature is summarized as follows: Balance at December 31, 2022 $ 57,033 Change in fair value 22,738 Balance at June 30, 2023 79,771 The convertible notes qualify for derivative accounting and bifurcation under ASC 815. As of June 30, 2022 and December 31, 2021, the fair value of the derivative liability associated with the conversion feature is summarized as follows: Balance at December 31, 2021 $ 157,490 Change in fair value (69,796 ) Balance at June 30, 2022 $ 87,694 The fair value at the commitment and re-measurement dates for the Company’s derivative liabilities were based upon the following management assumptions as of June 30, 2023 and December 31, 2022 and the commitment date: Commitment Date December 31, 2022 June 30, 2023 Expected dividends 0 0 0 Expected volatility 154%-173 % 194.20%-201.98 % 55.75%-61.78 % Expected term 2.10 years 1.08 - 1.22 years 0.58 ~ 0.72 years Risk free interest rate 1.42-1.65 % 4.41 % 5.47 % The fair value at the commitment and re-measurement dates for the Company’s derivative liabilities were based upon the following management assumptions as of June 30, 2022 and December 31, 2021 and the commitment date: Commitment Date December 31, 2021 June 30, 2022 Expected dividends 0 0 0 Expected volatility 154% ~173 % 203%~301 % 262%~237 % Expected term 2.10 years 1.08 ~ 1.22 years 0.58 ~ 0.72 years Risk free interest rate 1.42 ~ 1.65 % 0.39 % 1.72 % (2) 8% Convertible note with warrants issued on June 15, 2021 On June 15, 2021, the Company entered into a note purchase agreement with Quick Capital, LLC (“Quick Capital”) pursuant to which the Company issued a twelve-month convertible promissory note in the principal amount of $115,000 for a $100,000 investment (the “Quick Note”), which included an original issuance discount of 10% and a $3,500 credit for legal and transaction costs. In connection with the Quick Note issuance, Quick Capital was also issued a five-year warrant (the “Quick Warrant”) to purchase up to an aggregate of 115,000 shares of the Company’s common stock at an exercise price of $1.00 per share (the “Quick Warrant Shares”) subject to adjustments for dilutive issuances at lower prices. The Quick Note is convertible into shares of common stock at a conversion price of $0.50 per share. If delivery of the conversion shares is not timely made, the Company is obligated to pay Quick Capital $2,000 for each day that the delivery is late as liquidated damages. The conversion price of the Quick Note will be reduced if the Company issues common stock or grants derivative securities for consideration at a price less than the conversion price to the amount of the consideration of such dilutive issuance. The Quick Note may not be prepaid. The Company is subject to significant cash penalties if the Company defaults on the Quick Note or in the event shares are not issued in a timely manner when a notice of conversion is provided. If an event of default occurs, the Quick Note will become immediately due and payable in an amount equal to 150% of the then outstanding principal amount of the Quick Note plus any interest or amounts owing to Quick Capital. The default provisions are based on the type of default and include a penalty of 50% of the principal plus accrued interest due (the “Default Sum”) and a parity value of the Default Sum based on the effective conversion of the Quick Note on the date of payment of the default and the maximum stock value during the period between the default date and the payment date. As of June 15, 2022, the Note and accrued interest totaling $124,200 was not repaid on maturity, constituting an event of default increasing the repayment value of the note to an amount equal to 150% of the principal balance and accrued interest outstanding, or $186,300. On December 7, 2022, the Company and Quick Capital amended the Note to extend the maturity date thereof to June 15, 2023, and amended the Warrant maturity date to June 15, 2027. Further Quick Capital agreed to reduce the outstanding balance of the Note from $186,300 to $150,000 in consideration for the issuance of 150,000 shares of unregistered, restricted common stock valued at $76,350. (2) 8% Convertible note with warrants issued on June 15, 2021 (Cont’d) As of June 15, 2023, the Note and accrued interest totaling $162,000 was not repaid on maturity, constituting an event of default increasing the repayment value of the note to an amount equal to 150% of the principal balance and accrued interest outstanding, or $243,000. On June 15, 2023, the Company and Quick Capital amended the Note to extend the maturity date thereof to June 15, 2024, and amended the Warrant maturity date to June 15, 2028. Further Quick Capital agreed to reduce the outstanding balance of the Note from $243,000 to $200,000 in consideration for the issuance of 150,000 shares of unregistered, restricted common stock valued at $52,500. The unpaid balance of the Note continues to accrue interest at 8% per annum. The Company valued the embedded default derivative liability of the Quick Note and the Quick Warrant liability, including the full ratchet reset feature, using Monte Carlo models. The fair value of the Quick Note and Quick Warrant embedded default derivatives liability has been valued as of June 30, 2023 and December 31, 2022. The carrying value of the Quick Note is as follows: June 30, 2023 December 31, 2022 Face value of Quick Note $ 200,000 $ 150,000 Less: unamortized discount (28,341 ) (21,753 ) Carrying value $ 171,659 $ 128,247 Interest expenses associated with the conversion feature are as follows: For Three Months Ended June 30, For Six Months Ended June 30, 2023 2022 2023 2022 Interest on Quick Note $ 8,909 $ 2,294 $ 11,868 $ 4,562 Default interest 38,000 - 38,000 - Amortization of debt discount 9,397 24,024 20,774 52,774 Total $ 56,306 $ 26,318 $ 70,642 $ 57,336 As of June 30, 2023 and December 31, 2022, the unpaid interest balance under accounts payable and accrued liabilities was $657 and $789, respectively. The loss related to extinguishment on June 15, 2023 is as follows: 150,000 common stock issued $ 52,500 Extinguish derivative liability – convertible note (22,679 ) Unamortized debt discount 2,099 Derivative Liability associated with warrants 2,012 Loss on extinguishment of debt upon amended $ 33,932 (2) 8% Convertible note with warrants issued on June 15, 2021 (Cont’d) As a result of the application of ASC 815 as of June 30, 2023 and December 31, 2022, the fair value of the derivative liability associated with the conversion feature is summarized as follows: Balance at December 31, 2022 $ 301,742 Extinguish – convertible note associated with amended (22,679 ) Debt discount, day one, amended convertible note payable 29,461 Derivative Liability associated with warrants 2,012 Change in fair value – convertible note (1,314 ) Change in fair value – warrants (111,390 ) Balance at June 30, 2023 $ 197,832 The fair value at the commitment and re-measurement dates for the Company’s derivative liabilities were based upon the following management assumptions as of June 30, 2023 and December 31, 2022 and the commitment date: Convertible note: Commitment Date December 31, 2022 June 30, 2023 June 15, 2023 Expected dividends 0 0 0 0 Expected volatility 307.10 % 119.70 % 93.80 % 95.60 % Expected term 1 year 0.45 years 1 year 1 year Risk free interest rate 0.18 % 4.37 % 5.00 % 4.83 % Warrants: Commitment Date December 31, 2022 June 30, 2023 June 15, 2023 Expected dividends 0 0 0 0 Expected volatility 201.70 % 219.10 % 208.60 % 207.50 % Expected term 5 years 4.45 years 4.96 years 5.00 years Risk free interest rate 0.65 % 4.27 % 4.68 % 4.53 % As a result of the application of ASC 815 as of June 30, 2022 and December 31, 2021, the fair value of the derivative liability associated with the conversion feature is summarized as follows: Balance at December 31, 2021 $ 175,368 Change in fair value – convertible note 50,282 Change in fair value – warrants 93,009 Balance at June 30, 2022 $ 318,659 The fair value at the commitment and re-measurement dates for the Company’s derivative liabilities were based upon the following management assumptions as of June 30, 2022 and December 31, 2021 and the commitment date: Convertible note: Commitment Date December 31, 2021 June 30, 2022 Expected dividends 0 0 0 Expected volatility 307.10 % 215.70 % 196.50 % Expected term 1 years 0.45 years 0.01 years Risk free interest rate 0.18 % 0.43 % 1.28 % (2) 8% Convertible note with warrants issued on June 15, 2021 (Cont’d) Warrants: Commitment Date December 31, 2021 June 30, 2022 Expected dividends 0 0 0 Expected volatility 201.70 % 200.90 % 229.40 % Expected term 5 years 4.45 years 3.9 years Risk free interest rate 0.65 % 0.82 % 2.43 %

Unsecured ShortTerm Advance fro

Unsecured ShortTerm Advance from Third Party	6 Months Ended
	Jun. 30, 2023
Unsecured ShortTerm Advance from Third Party
Unsecured Short-Term Advance from Third Party	Note 6 – Unsecured Short-Term Advance from Third Party On June 20, 2019, the Company received $100,000 from a third party in the form of an unsecured, demand, non-interest-bearing, short-term advance to meet its operating needs. The advance remains outstanding at June 30, 2023 and December 31, 2022.

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2023
Related Party Transactions
Related Party Transactions	Note 7 – Related Party Transactions (1) Demand Loan from related party On May 1, 2019, the Company issued a promissory note (the “Note”) to CubeSquare in the principal amount of $50,000. The Company’s Chief Executive Officer is the managing partner and the Company’s President is a 25% owner of CubeSquare. The Note bears interest at the rate of 8% per annum and is due and payable by the Company upon demand from CubeSquare. The Company recorded interest expenses of $997 and $1,995 for the three and six months ended June 30, 2023. The Company recorded interest expenses of $997 and $1,983 for the three and six months ended June 30, 2022. On September 27, 2022 the Board and the related party noteholder agreed to cancel two convertible notes issued to Cubesquare and in full satisfaction of such outstanding debt to issue a new 6% promissory note (Ref: Note 4) in the principal amount of $35,873, representing the aggregate principal amount of $25,000 and the aggregate amount of any and all accrued interest in the amount of $10,873 as of September 27, 2022. The Company recorded interest expenses of $537 and $1,067 for the three and six months ended June 30, 2023. As of June 30, 2023 and December 31, 2022, the unpaid interest balance under accounts payable and accrued liabilities – related party in respect of the aforementioned notes was $18,296 and $15,234, respectively. (2) Advances from Related Parties During the year ended December 31, 2019, the Company received $135,000 from Jonah Meer, its Chief Executive Officer, in the form of an unsecured, demand, non-interest-bearing, short-term advance to help meet its operating needs. During the year ended December 31, 2020, the Company received an additional $70,000 from Jonah Meer. An additional $72,500 in advances was received from Mr. Meer during the year ended December 31, 2022. An additional $32,500 in advances was received from Mr. Meer during the six months ended June 30, 2023. Mr. Meer is owed $310,000 and $277,500 in respect to these advances at June 30, 2023 and December 31, 2022, respectively. On August 20, 2019, the Company received $50,000 from Ido Merfeld, its President, in the form of an unsecured, demand, non-interest-bearing, short-term advance to help meet its operating needs. During the year ended December 31, 2020, the Company received an additional $21,000 from Ido Merfeld. There were no additional advances from Mr. Merfeld during the years ended December 31, 2022 and 2021. Mr. Merfeld is owed $71,000 in respect to these advances at June 30, 2023 and December 31, 2022. During the year ended December 31, 2020, the Company received $10,000 from CubeSquare in the form of an unsecured, demand, non-interest-bearing, short-term advance to help meet its operating needs which amount is outstanding as of June 30, 2023 and December 31, 2022. (3) Others Jonah Meer, the Company’s Chief Executive Officer, made payments of $27,720 to various vendors during the six months ended June 30, 2023. The balance payable to Mr. Meer of $53,988 and $26,268 is reflected in accounts payable, related party as of June 30, 2023 and December 31, 2022, respectively. During the year ended December 31, 2019, Ido Merfeld, the Company’s President, made payments to various vendors in the aggregate amount of $1,169. The balance payable to Mr. Merfeld of $1,169 is reflected in accounts payable, related party as of June 30, 2023 and December 31, 2022.

Intellectual Property License A

Intellectual Property License Agreement and Sponsored Research Agreement	6 Months Ended
	Jun. 30, 2023
Intellectual Property License Agreement and Sponsored Research Agreement
Intellectual Property License Agreement and Sponsored Research Agreement	Note 8 – Intellectual Property License Agreement and Sponsored Research Agreement Dartmouth College – Intellectual Property License Agreement On October 2, 2019, the Company entered into an intellectual property license agreement (the “Intellectual Property License Agreement”) pursuant to which Dartmouth granted the Company an exclusive world-wide license under the patent application entitled “Mechanically Interlocked Molecules-based Materials for 3D Printing” in the field of human and animal health and certain additional patent rights to use and commercialize licensed products and services. The license grant includes the right of the Company to sublicense to third parties subject to the terms of the Agreement. The Agreement provided for: (i) a $25,000 license issue fee; (ii) an annual license maintenance fee of $25,000, until the first commercial sale of a licensed product or service; (iii) an earned royalty of 2% of net sales of licensed products and services by the Company or a sublicensee; (iv) 15% of consideration received by the Company under a sublicense; and (v) beginning in the first calendar year after the first commercial sale, an annual minimum royalty payment of $500,000, $1,000,000 in the second calendar year, and $2,000,000 in the third calendar year and each year thereafter. The Company will also reimburse Dartmouth for all patent preparation, filing, maintenance and defense costs. Failure to timely make any payment due under the Agreement will result in interest charges to the Company of the lower of 10% per year or the maximum amount of interest allowable by applicable law. The Agreement may be terminated by Dartmouth if the Company is in material breach of the Agreement which is not cured after 30 days of notice thereof or if the Company becomes insolvent. Dartmouth may terminate the Agreement if the Company challenges a Dartmouth patent or does not terminate a sublicensee that challenges a Dartmouth patent, except in response to a valid court or governmental order. The Company may terminate the Agreement at any time upon six months written notice to Dartmouth. If the Company or any sublicensee or affiliate institutes or participates in a licensed patent challenge, the then current earned royalty rate for licensed products covered by Dartmouth patents will automatically be increased to three times the then current earned royalty rate. On March 23, 2021, the United States Patent and Trademark Office issued U.S. Patent No. 10,954,315 to the Trustees of Dartmouth College, which is directed to mechanically interlocked, molecules-based materials for 3-D printing. The patent’s inventors are Professor Chenfeng Ke, a member of the Company’s Scientific Advisory Board and Qianming Lin, Professor Ke’s assistant. The patent grant is the culmination of the Intellectual Property License Agreement between the Company and Dartmouth with respect to an exclusive world-wide license of intellectual property related to 3D printable materials in the fields of human and animal health. On May 30, 2023, Dartmouth issued the Company a Notice of Default that the Company had materially breached its license obligations, for (i) failing to provide progress reports every six months (ii) for failing to pay Dartmouth an annual license fee of $25,000 (iii) for owing $4,877 for patent costs attributable to the Dartmouth patent (iv) for not funding no less than $1,000,000 of research towards development of licensed products in each calendar year beginning in calendar year 2019. The notice further provided that should the Company fail to pay the invoices by June 13, 2023, and fail to provide the required reports and cure all defaults under the license within thirty days Dartmouth will provide a notice of termination. To date Qrons has not cured the defaults, nor has Dartmouth issued a notice of termination. In light of the Company’s decision to advance its research with tellurium-based compounds, as more fully set forth in a License Agreement Term Sheet dated July 17, 2023, it and Dartmouth have had ongoing discussions as to the terms of terminating the Dartmouth license. The parties hope to terminate the license agreement on mutually agreeable terms, although there can be no such guarantee that such an agreement can be reached. During the three- and six-month periods ended June 30, 2023, the Company recorded a gain of $14,583 and $8,333, respectively in order to reverse previously accrued license fee expenses for fiscal 2023. Further, the Company expensed $4,877 during the three and six months ended June 30, 2023 with respect to reimbursements to Dartmouth for certain patent costs. During the three and six months ended June 30, 2022, the Company expensed $6,250 and $12,500, respectively, as license fees under the terms of the aforementioned agreement. As of June 30, 2023, the Company owed $54,877 to Dartmouth.

Stock Plan

Stock Plan	6 Months Ended
	Jun. 30, 2023
Stock Plan
Stock Plan	Note 9 – Stock Plan 2016 Stock Option and Stock Award On December 14, 2016, the Board adopted the Company’s 2016 Stock Option and Stock Award Plan (the “Plan”). The Plan provides for the award of stock options (incentive and non-qualified), stock awards and stock appreciation rights to officers, directors, employees and consultants who provide services to the Company. The terms of awards under the Plan are made by the Board. The Company has reserved 10 million shares for issuance under the Plan. (a) Stock Options granted to Science Advisors and employees On December 22, 2022, the Board granted a five-year option to purchase 325,000 shares of common stock to a scientific advisor. The options have an exercise price of $2.00 per share, are immediately exercisable and were expensed on issue date. During the year ended December 31, 2022, various fully vested three-year stock options to purchase 145,000 shares of common stock of the Company previously granted to science advisors and employees expired unexercised. During the six months ended June 30, 2023, 10,000 fully vested three-year stock options to purchase 10,000 shares of common stock of the Company previously granted to an employee expired unexercised. Details of outstanding options for employees and scientific advisors at June 30, 2023 are below: Grant date Vested Unvested Exercise price Expiry Scientific Advisor 12/10/18 145,000 - $ 2.00 12/10/23 12/17/19 33,333 - $ 2.00 12/17/23 12/17/19 33,333 - $ 2.00 12/17/24 12/10/20 100,000 - $ 2.00 12/10/25 12//22/21 325,000 - $ 2.00 12/22/26 12/22/22 325,000 - $ 2.00 12/22/27 Employees 08/15/18 6,667 - $ 2.00 08/15/23 12/10/18 33,333 - $ 2.00 12/10/23 07/01/19 33,333 - $ 2.00 07/01/23 07/01/19 33,333 - $ 2.00 07/01/24 As of June 30, 2023 and 2022 there was no unrecognized compensation with respect to the aforementioned stock options remaining to be recognized in future periods. (b) Stock Options granted to Officers: On December 4, 2022, a five-year stock option to purchase 600,000 shares of common stock of the Company previously granted to officers expired unexercised. On December 22, 2022, the Board granted five-year options to purchase 325,000 shares of common stock to each of its two officers. The options have an exercise price of $2.00 per share, are immediately exercisable and were expensed on issue date. Following are the details of stock options granted to our officers at June 30, 2023: Name Grant date Exercisable Exercise price Expiry Jonah Meer 12/10/18 325,000 $ 2.00 12/10/23 12/17/19 325,000 $ 2.00 12/17/24 12/10/20 325,000 $ 2.00 12/10/25 12/22/21 325,000 $ 2.00 12/22/26 12/22/22 325,000 $ 2.00 12/22/27 Ido Merfeld 12/10/18 325,000 $ 2.00 12/10/23 12/17/19 325,000 $ 2.00 12/17/24 12/10/20 325,000 $ 2.00 12/10/25 12/22/21 325,000 $ 2.00 12/22/26 12/22/22 325,000 $ 2.00 12/22/27 As of June 30, 2023 and 2022 there was no unrecognized compensation with respect to the aforementioned stock options remaining to be recognized in future periods. A summary of the activity for the Company’s stock options at June 30, 2023 and December 31, 2022, is as follows: June 30, 2023 December 31, 2022 Weighted Average Exercise Weighted Average Remaining Contractual Life Weighted Average Exercise Weighted Average Remaining Contractual Life Shares Price (in years) Shares Price (in years) Outstanding, beginning of period 4,328,332 $ 2 3.03 4,098,332 $ 2 3.08 Granted - $ 2 - 975,000 $ 2 - Exercised - $ - - - $ - - Canceled/forfeited (10,000 ) $ 2 - (745,000 ) $ 2 - Outstanding, end of period 4,318,332 $ 2 2.54 4,328,332 $ 2 3.03 Options exercisable, end of period 4,318,332 $ 2 2.54 4,328,332 $ 2 3.03 Weighted average fair value of options granted $ 2 $ 2

Capital Stock

Capital Stock	6 Months Ended
	Jun. 30, 2023
Capital Stock
Capital Stock	Note 10 – Capital Stock Authorized: The Company has authorized 100,000,000 shares of common stock, par value $0.0001, and 10,000 shares of preferred stock which is designated as Series A Preferred Stock, par value $0.001. Series A Preferred Stock: The Series A Preferred Stock is redeemable at the option of the Company at any time, in whole or in part, upon 10 trading days prior notice, at a price of $1.00 per share plus 4% per annum from the date of issuance (the “Stated Value”). The holders of the Series A Preferred Stock are entitled to a liquidation preference equal to the Stated Value, prior to the holders of other preferred stock or common stock. The holders of the Series A Preferred Stock have the right to convert such stock into common stock at a conversion rate equal to the Stated Value as of the conversion date divided by the average closing price of the common stock for the five previous trading days. The Company is required to reserve sufficient number of shares for the conversion of the Series A Preferred Stock. The holders of Class A Preferred Stock shall vote together as a single class with the holders of the Company’s common stock and the holders of any other class or series of shares entitled to vote with the common stock, with the holders of Class A Preferred Stock being entitled to 66 2/3% of the total votes on all such matters, regardless of the actual number of shares of Class A Preferred Stock then outstanding. There were 2,000 shares of Series A Preferred Stock issued and outstanding as of June 30, 2023 and December 31, 2022. Common Stock In June 2023, the Company issued 150,000 shares of its common stock to Quick Capital LLC with a value of $52,500 related to a loan amendment (Note 5). There were 13,589,789 and 13,439,789 shares of common stock issued and outstanding as of June 30, 2023 and December 31, 2022, respectively. Common Stock Purchase Warrants As of June 30, 2023 and December 31, 2022, the following common stock purchase warrants were outstanding: Warrants Weighted Average Exercise Price Outstanding – December 31, 2021 295,000 $ 1.00 Granted - - Canceled/forfeited - - Exercised - - Outstanding – December 31, 2022 295,000 1.00 Granted - - Canceled/forfeited - - Exercised - - Outstanding – June 30, 2023 295,000 $ 1.00 On June 15, 2021, the Company granted a convertible noteholder a warrant to purchase 115,000 shares of common stock at an exercise price of $1.00, subject to adjustments for full ratchet resets for dilutive issuances at lower prices. (See Note 5(2) above.)

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2023
Subsequent Events
Subsequent Events	Note 11 – Subsequent Events On July 17, 2023 the Company entered into a License Agreement Term Sheet (the “Agreement”) with Professors Benjamin Sredni and Michael Albeck (the "Professors”) and Dr. Ido Merfeld (“Merfeld), the Company’s President and co-Founder. Under the Agreement the Professors, inventors of certain patents, applications, processes and who possess certain related know-how particularly as to AS101 Tellurium based compounds, (the “Background IP”) agreed to license the Background IP to Qrons. Merfeld is the inventor of certain patents and possesses certain related know-how particularly as to Pseudopolyrotaxanes and Cyclodextrins, all owned by the Company (“Qrons IP”). The Professors granted Qrons an exclusive world-wide, perpetual license to the Background IP, unless the Background IP is returned should Qrons fail to meet certain fundraising and prosecution milestones. The Background IP, independently or together with the Qrons IP will be used as part of a new research program allowing for the use of all Background IP by Qrons to experiment and commercialize the therapeutic effect of certain Tellurium based compounds on antibiotic resistance bacterial infections, Sepsis and Traumatic brain injuries (“Tellurium Research”). The Tellurium Research will be allowed to expand to include other indications as progress warrants and agreed by the parties. The Professors and Merfeld as co-inventors will enter into a new patent filing for treating sepsis with certain Tellurium based compounds independently and in combination with Cyclodextrins, to be known as the “New Patent”. The New Patent will be assigned to Qrons, subject to Qrons rights under the Agreement. As part of the Tellurium Research program the Professors will join Qrons’ Scientific Advisory Board. All new intellectual properties and/or Know-how discovered and/or generated by The Tellurium Research (“Forward IP”) will be the sole property of Qrons. All the Background IP will remain to be the sole property of the Professors until an Exit Event occurs. All additional patents developed, invented or otherwise during the course of the Tellurium Research will be filed, prosecuted, and maintained by Qrons. Qrons and the Professors will share the expenses relating to the filing, prosecution and maintenance of the provisional period of the New Patent. Thereafter, all expenses related to the New Patent shall be the sole responsibility of Qrons. Qrons is tasked with raising $2 million funds to support Tellurium Research. If within a year after the commencement of the Agreement, Qrons fails to raise at least $2 million, the license will be terminated unless agreed otherwise by the parties. If Qrons shall (i) fail to prosecute and maintain in due order the New Patent or (ii) fail to launch a Phase 1 program with the FDA or a comparable European regulatory agency for at least one Tellurium based treatment on or before the three-year (3) anniversary of the date of the Agreement, then the Professors may terminate the license. In the case of termination of the Agreement, Qrons shall at the request of the Professors transfer to the Professors & Merfeld ownership of the New Patent as well as the files, documents, research and new know how, in relation to the sepsis research. As consideration for joining the Scientific Advisory Board, The Professors shall each receive a grant of 150,000 common stock options exercisable at $0.50 (half dollar) with one-third (1/3) being immediately exercisable, and an additional one-third (1/3) exercisable on each of the first- and second-year anniversary dates of the Agreement. Each option shall have a 3-year term for which to exercise the option. Adv. Avichai Isaschar and Hananel Levy will join the Company’s Business Advisory Board and as consideration shall each receive a grant of 50,000 common stock options exercisable at $1.00 (One dollar) each with one-third (1/3) being immediately exercisable, and an additional one-third (1/3) exercisable on each of the first- and second-year anniversary dates of the Agreement. Each option shall have a 3-year term for which to exercise the option. In consideration of the Background IP, Qrons will issue to the Professors, to be held as directed by them In consideration of licensing the Background IP, Qrons shall pay the Professors an earned Royalty of 2% (1% each) Net Sales of any Tellurium based transactions, anywhere in the World and pay to the Professors fifteen percent (15%) of all Sublicense Consideration received by Qrons and each Affiliate under a Sublicense. In the case of a Qrons Exit Event (as defined in the Agreement) the Professors shall transfer full ownership of the Background IP to Qrons and in exchange receive two percent (2%) (1% each) of any consideration received by Qrons as part of such Exit Event. The Company has evaluated events for the period through the date of the issuance of these financial statements and determined that there are no additional events requiring disclosure.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2023
Summary of Significant Accounting Policies
Financial Statement Presentation:	Financial Statements: In the opinion of the management of the Company, all adjustments, which are of a normal recurring nature, necessary for a fair statement of the results for the three and six-month periods have been made. Results for the interim periods presented are not necessarily indicative of the results that might be expected for the entire fiscal year.
Fiscal Year End:	Fiscal year end:
Use of Estimates:	Use of Estimates:
Cash Equivalents:	Cash Equivalents:
Research and Development Costs:	Research and Development Costs: Research and Development
Advertising and Marketing Costs:	Advertising and Marketing Costs:
Related Parties:	Related Parties:
Stock Based Compensation and Other Share-Based Payments:	Stock Based Compensation and Other Share-Based Payments: Compensation - Stock Compensation
Fair Value of Financial Instruments	Fair Value of Financial Instruments ASC 820, Fair Value Measurements Level 1 Level 2 Level 3 If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level of input that is significant to the fair value measurement of the instrument. The following table provides a summary of the fair value of the Company’s derivative liabilities as of June 30, 2023 and December 31, 2022: Fair value measurements on a recurring basis Level 1 Level 2 Level 3 As of June 30, 2023: Liabilities Derivative liabilities $ - $ - $ 277,603 As of December 31, 2022: Liabilities Derivative liabilities $ - $ - $ 358,775
Warrants:	Warrants: Derivatives and Hedging
Income taxes:	Income taxes: Income Taxes
Basic and Diluted Loss Per Share	Basic and Diluted Loss Per Share Earnings Per Share Potential common stock consists of the incremental common stock issuable upon the exercise of common stock warrants (using the if-converted method), convertible notes, classes of shares with conversion features, and stock awards and stock options. The table below reflects the potentially dilutive securities outstanding during each reporting period: June 30, 2023 June 30, 2022 Research warrants at 3% of issued and outstanding shares 407,694 398,694 Convertible notes 779,866 689,189 Series A preferred shares 700 700 Stock options vested 4,318,332 4,088,332 Stock purchase warrants 295,000 295,000 Total 5,801,592 5,471,915
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements Adopted In August 2020, the FASB issued Accounting Standards Update (“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 There were various accounting standards and interpretations issued recently, none of which are expected to have a material effect on the Company’s operations, financial position or cash flows.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2023
Summary of Significant Accounting Policies
Table below reflects the potentially dilutive securities at each reporting period	June 30, 2023 June 30, 2022 Research warrants at 3% of issued and outstanding shares 407,694 398,694 Convertible notes 779,866 689,189 Series A preferred shares 700 700 Stock options vested 4,318,332 4,088,332 Stock purchase warrants 295,000 295,000 Total 5,801,592 5,471,915

Convertible Note Related Part_2

Convertible Note Related Party and Derivative Liabilities (Tables)	6 Months Ended
	Jun. 30, 2023
Convertible Note Related Party and Derivative Liabilities
The carrying value of these convertible notes is as follows	June 30, 2023 December 31, 2022 Face value of certain convertible notes $ - $ 25,000 Convertible notes extinguished - (25,000 ) Carrying value $ - $ -
Schedule of intrest on the convertible note	For Three Months Ended June 30, For Six Months Ended June 30, 2023 2022 2023 2022 Interest on the convertible notes $ - $ 499 $ - $ 992
Schedule of derivative liability associated with the conversion	Balance at December 31, 2021 $ 73,099 Change in fair value for the six-month period (38,190 ) Balance at June 30, 2022 $ 34,909
Schedule of derivative liability based upon management assumptions	Commitment Date December 31, 2021 June 30, 2022 Expected dividends 0 0 0 Expected volatility 101%-103 % 181%-182 % 75%~202 % Expected term 0.92 - 1 year 0.67 - 0.74 year 0.17~0.24 year Risk free interest rate 1.33 % 1.06 % 1.28 %

Convertible Note and Derivati_2

Convertible Note and Derivative Liabilities (Tables)	6 Months Ended
	Jun. 30, 2023
Convertible Note and Derivative Liabilities
carrying value of these convertible notes	June 30, 2023 December 31, 2022 Face value of certain convertible notes $ 80,000 $ 80,000 Carrying value $ 80,000 $ 80,000
Interest expenses associated with the convertible notes	For Three Months Ended June 30, For Six Months Ended June 30, 2023 2022 2023 2022 Interest on the convertible notes $ 1,561 $ 1,596 $ 3,174 $ 3,174 Amortization of debt discount - - - 541 Total $ 1,561 $ 1,591 $ 3,174 $ 3,715
the fair value of the derivative liability associated with the conversion feature	Balance at December 31, 2022 $ 57,033 Change in fair value 22,738 Balance at June 30, 2023 79,771 Balance at December 31, 2021 $ 157,490 Change in fair value (69,796 ) Balance at June 30, 2022 $ 87,694
the commitment and re-measurement dates	Commitment Date December 31, 2022 June 30, 2023 Expected dividends 0 0 0 Expected volatility 154%-173 % 194.20%-201.98 % 55.75%-61.78 % Expected term 2.10 years 1.08 - 1.22 years 0.58 ~ 0.72 years Risk free interest rate 1.42-1.65 % 4.41 % 5.47 % Commitment Date December 31, 2021 June 30, 2022 Expected dividends 0 0 0 Expected volatility 154% ~173 % 203%~301 % 262%~237 % Expected term 2.10 years 1.08 ~ 1.22 years 0.58 ~ 0.72 years Risk free interest rate 1.42 ~ 1.65 % 0.39 % 1.72 %
The carrying value of the Quick Note is as follows	June 30, 2023 December 31, 2022 Face value of Quick Note $ 200,000 $ 150,000 Less: unamortized discount (28,341 ) (21,753 ) Carrying value $ 171,659 $ 128,247
Details of the valuation shares of common stock	150,000 common stock issued $ 52,500 Extinguish derivative liability – convertible note (22,679 ) Unamortized debt discount 2,099 Derivative Liability associated with warrants 2,012 Loss on extinguishment of debt upon amended $ 33,932
Interest expenses associated with the conversion	For Three Months Ended June 30, For Six Months Ended June 30, 2023 2022 2023 2022 Interest on Quick Note $ 8,909 $ 2,294 $ 11,868 $ 4,562 Default interest 38,000 - 38,000 - Amortization of debt discount 9,397 24,024 20,774 52,774 Total $ 56,306 $ 26,318 $ 70,642 $ 57,336
the fair value of the derivative liability associated with the conversion feature is summarized as follows	Balance at December 31, 2022 $ 301,742 Extinguish – convertible note associated with amended (22,679 ) Debt discount, day one, amended convertible note payable 29,461 Derivative Liability associated with warrants 2,012 Change in fair value – convertible note (1,314 ) Change in fair value – warrants (111,390 ) Balance at June 30, 2023 $ 197,832 Balance at December 31, 2021 $ 175,368 Change in fair value – convertible note 50,282 Change in fair value – warrants 93,009 Balance at June 30, 2022 $ 318,659
fair value at the commitment and re-measurement dates for the Company's derivative liabilities	Convertible note: Commitment Date December 31, 2022 June 30, 2023 June 15, 2023 Expected dividends 0 0 0 0 Expected volatility 307.10 % 119.70 % 93.80 % 95.60 % Expected term 1 year 0.45 years 1 year 1 year Risk free interest rate 0.18 % 4.37 % 5.00 % 4.83 % Warrants: Commitment Date December 31, 2022 June 30, 2023 June 15, 2023 Expected dividends 0 0 0 0 Expected volatility 201.70 % 219.10 % 208.60 % 207.50 % Expected term 5 years 4.45 years 4.96 years 5.00 years Risk free interest rate 0.65 % 4.27 % 4.68 % 4.53 % Convertible note: Commitment Date December 31, 2021 June 30, 2022 Expected dividends 0 0 0 Expected volatility 307.10 % 215.70 % 196.50 % Expected term 1 years 0.45 years 0.01 years Risk free interest rate 0.18 % 0.43 % 1.28 % Warrants: Commitment Date December 31, 2021 June 30, 2022 Expected dividends 0 0 0 Expected volatility 201.70 % 200.90 % 229.40 % Expected term 5 years 4.45 years 3.9 years Risk free interest rate 0.65 % 0.82 % 2.43 %

Stock Plan (Tables)

Stock Plan (Tables)	6 Months Ended
	Jun. 30, 2023
Stock Plan
Summary of the activity for the Company's stock options	Grant date Vested Unvested Exercise price Expiry Scientific Advisor 12/10/18 145,000 - $ 2.00 12/10/23 12/17/19 33,333 - $ 2.00 12/17/23 12/17/19 33,333 - $ 2.00 12/17/24 12/10/20 100,000 - $ 2.00 12/10/25 12//22/21 325,000 - $ 2.00 12/22/26 12/22/22 325,000 - $ 2.00 12/22/27 Employees 08/15/18 6,667 - $ 2.00 08/15/23 12/10/18 33,333 - $ 2.00 12/10/23 07/01/19 33,333 - $ 2.00 07/01/23 07/01/19 33,333 - $ 2.00 07/01/24
Following are the details of stock options granted to our officers	Name Grant date Exercisable Exercise price Expiry Jonah Meer 12/10/18 325,000 $ 2.00 12/10/23 12/17/19 325,000 $ 2.00 12/17/24 12/10/20 325,000 $ 2.00 12/10/25 12/22/21 325,000 $ 2.00 12/22/26 12/22/22 325,000 $ 2.00 12/22/27 Ido Merfeld 12/10/18 325,000 $ 2.00 12/10/23 12/17/19 325,000 $ 2.00 12/17/24 12/10/20 325,000 $ 2.00 12/10/25 12/22/21 325,000 $ 2.00 12/22/26 12/22/22 325,000 $ 2.00 12/22/27
Details of outstanding options for employees and scientific advisors	June 30, 2023 December 31, 2022 Weighted Average Exercise Weighted Average Remaining Contractual Life Weighted Average Exercise Weighted Average Remaining Contractual Life Shares Price (in years) Shares Price (in years) Outstanding, beginning of period 4,328,332 $ 2 3.03 4,098,332 $ 2 3.08 Granted - $ 2 - 975,000 $ 2 - Exercised - $ - - - $ - - Canceled/forfeited (10,000 ) $ 2 - (745,000 ) $ 2 - Outstanding, end of period 4,318,332 $ 2 2.54 4,328,332 $ 2 3.03 Options exercisable, end of period 4,318,332 $ 2 2.54 4,328,332 $ 2 3.03 Weighted average fair value of options granted $ 2 $ 2

Capital Stock (Tables)

Capital Stock (Tables)	6 Months Ended
	Jun. 30, 2023
Capital Stock
the following common stock purchase warrants were outstanding	Warrants Weighted Average Exercise Price Outstanding – December 31, 2021 295,000 $ 1.00 Granted - - Canceled/forfeited - - Exercised - - Outstanding – December 31, 2022 295,000 1.00 Granted - - Canceled/forfeited - - Exercised - - Outstanding – June 30, 2023 295,000 $ 1.00

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Level 1 [Member]
Liabilities
Derivative liabilities	$ 0	$ 0
Level 2 [Member]
Liabilities
Derivative liabilities	0	0
Level 3 [Member]
Liabilities
Derivative liabilities	$ 277,603	$ 358,775

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details 1) - shares	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Potentially dilutive securities net loss per share	5,801,592	5,471,915
Series A Preferred Shares [Member]
Potentially dilutive securities net loss per share	700	700
Research Warrants at 3% of issued and outstanding shares [Member]
Potentially dilutive securities net loss per share	407,694	398,694
Convertible Note [Member]
Potentially dilutive securities net loss per share	779,866	689,189
Stock options vested [Member]
Potentially dilutive securities net loss per share	4,318,332	4,318,332
Stock purchase warrants [Member]
Potentially dilutive securities net loss per share	295,000	295,000

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Summary of Significant Accounting Policies
Research and development costs	$ (9,706)	$ 8,414	$ (2,886)	$ 17,346
Advertising or marketing costs			$ 0	$ 0

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Going Concern
Advances from related party	$ 32,500	$ 50,000
Proceeds from unsecured advances			$ 72,500

Convertible Note Related Part_3

Convertible Note Related Party and Derivative Liabilities (Details) - Related Party Debt [Member] - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Carrying value	$ 0	$ 0
Face value of certain convertible notes	0	25,000
Convertible notes extinguish	$ 0	$ (25,000)

Convertible Note Related Part_4

Convertible Note Related Party and Derivative Liabilities (Details 1) - USD ($)	3 Months Ended			6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Interest on the convertible notes	$ 8,909		$ 2,294	$ 11,868	$ 4,562
Related Party Debt [Member]
Interest on the convertible notes		$ 0	$ 499	$ 0	$ 992

Convertible Note Related Part_5

Convertible Note Related Party and Derivative Liabilities (Details 2) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Beganing balance	$ 358,775
Changes in Fair Value	22,738	$ (69,796)
Ending balance	$ 277,603
Derivative Liabilities [Member]
Beganing balance		73,099
Changes in Fair Value		(38,190)
Ending balance		$ 34,909

Convertible Note Related Part_6

Convertible Note Related Party and Derivative Liabilities (Details 3)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Minimum [Member]
Expected term	6 months 29 days	6 months 29 days	1 year 29 days	1 year 29 days
Maximum [Member]
Expected term	8 months 19 days	8 months 19 days	1 year 2 months 19 days	1 year 2 months 19 days
Related Party Debt [Member]
Expected dividends		0%		0%
Risk free interest rate		1.28%		1.06%
Related Party Debt [Member] | Minimum [Member]
Expected volatility		75%		181%
Expected term		2 months 1 day		8 months 1 day
Related Party Debt [Member] | Maximum [Member]
Expected volatility		202%		182%
Expected term		2 months 26 days		8 months 26 days
Related Party Debt [Member] | Commitment Date [Member]
Expected dividends		0%
Risk free interest rate		1.33%
Related Party Debt [Member] | Commitment Date [Member] | Minimum [Member]
Expected volatility		101%
Expected term		11 months 1 day
Related Party Debt [Member] | Commitment Date [Member] | Maximum [Member]
Expected volatility		103%
Expected term		1 year

Convertible Note Related Part_7

Convertible Note Related Party and Derivative Liabilities (Details Narrative) - USD ($)	1 Months Ended
	Sep. 27, 2022	Sep. 27, 2017	Sep. 01, 2016	Jun. 30, 2023	Dec. 31, 2022	May 01, 2019
Interest rate per annum				8%
Principal amount - related party convertible note modified to 6% promissory note	$ 35,873
Aggregate principal amount - related party convertible note modified to 6% promissory note	25,000
Accrued interest payable - related party convertible note modified to 6% promissory note	10,873
Cubesquare Llc [Member]
Convertible debenture agreement		$ 15,000	$ 10,000
Ownership percentage			25%
Interest rate per annum		8%	8%			8%
Conversion, description		any time at the option of CubeSquare into shares of common stock of the Company at a conversion price equal to a 50% discount to the average of the five lowest trading prices during the previous twenty trading days prior to the date of the notice of conversion from CubeSquare	$0.0625 per share if the Company’s shares are not trading on a public market and; (ii) in the event the Company’s shares are listed for trading on a public market, the conversion price shall be equal to a 50% discount to the average of the five lowest trading prices during the previous twenty trading days prior to the date of the notice of conversion from the lender
Accounts payable and accrued liabilities related party				$ 0	$ 0
Principal amount - related party convertible note modified to 6% promissory note	35,873
Aggregate principal amount - related party convertible note modified to 6% promissory note	25,000
Accrued interest payable - related party convertible note modified to 6% promissory note	$ 10,873

Convertible Note and Derivati_3

Convertible Note and Derivative Liabilities (Details) - Derivative Liabilities [Member] - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Face value of certain convertible notes	$ 80,000	$ 80,000
Carrying value	$ 80,000	$ 80,000

Convertible Note and Derivati_4

Convertible Note and Derivative Liabilities (Details 1) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Total	$ 56,306	$ 26,318	$ 70,642	$ 57,336
Warrants [Member]
Interest on the convertible notes	1,561	1,596	3,174	3,174
Amortization on debt discount	0	0	0	541
Total	$ 1,561	$ 1,591	$ 3,174	$ 3,715

Convertible Note and Derivati_5

Convertible Note and Derivative Liabilities (Details 2) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Convertible Note and Derivative Liabilities
Balance at beginnings	$ 57,033	$ 157,490
Change in fair value	22,738	(69,796)
Balance at ending	$ 79,771	$ 87,694

Convertible Note and Derivati_6

Convertible Note and Derivative Liabilities (Details 3)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Expected dividend	0%	0%	0%	0%
Risk free interest	5.47%	1.72%	4.41%	0.39%
Commitment Dates Minimum [Member]
Risk free interest	1.42%	1.42%
Expected volatility	154%	154%
Commitment Date [Member]
Expected dividend	0%	0%
Expected term	2 years 1 month 6 days	2 years 1 month 6 days
Commitment Dates Maximum [Member]
Risk free interest	1.65%	1.65%
Expected volatility	173%	173%
Minimum [Member]
Expected volatility	55.75%	262%	194.20%	203%
Expected term	6 months 29 days	6 months 29 days	1 year 29 days	1 year 29 days
Maximum [Member]
Expected volatility	61.78%	237%	201.98%	301%
Expected term	8 months 19 days	8 months 19 days	1 year 2 months 19 days	1 year 2 months 19 days

Convertible Note and Derivati_7

Convertible Note and Derivative Liabilities (Details 4) - Quick Note [Member] - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Face value of Quick Note	$ 200,000	$ 150,000
Less: unamortized discount	(28,341)	(21,753)
Carrying value	$ 171,659	$ 128,247

Convertible Note and Derivati_8

Convertible Note and Derivative Liabilities (Details 5) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended
	Jun. 15, 2023	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Convertible Note and Derivative Liabilities
Interest on Quick Note		$ 8,909	$ 2,294	$ 11,868	$ 4,562
Default interest		38,000	0	38,000	0
Amortization of debt discount	$ 2,099	9,397	24,024	20,774	52,774
Total		$ 56,306	$ 26,318	$ 70,642	$ 57,336

Convertible Note and Derivati_9

Convertible Note and Derivative Liabilities (Details 6) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended
	Jun. 15, 2023	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Convertible Note and Derivative Liabilities
150,000 common stock issued amount	$ 52,500
Extinguish derivative liability - convertible note	(22,679)
Unamortized debt discount	2,099	$ 9,397	$ 24,024	$ 20,774	$ 52,774
Derivative Liability associated with warrants	2,012
Loss on extinguishment of debt upon amended	$ 33,932

Convertible Note and Derivat_10

Convertible Note and Derivative Liabilities (Details 7) - Warrants [Member] - Convertible Note June [Member] - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Balance at beginnings	$ 301,742	$ 175,368
Extinguish - convertible note associated with amended	(22,679)
Debt discount, day one, amended convertible note payable	29,461
Derivative Liability associated with warrants	2,012
Change in fair value - convertible note	(1,314)	50,282
Change in fair value - warrants	(111,390)	93,009
Balance at ending	$ 197,832	$ 318,659

Convertible Note and Derivat_11

Convertible Note and Derivative Liabilities (Details 8)	6 Months Ended			12 Months Ended
	Jun. 30, 2023	Jun. 15, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Expected dividend	0%		0%	0%	0%
Risk free interest	5.47%		1.72%	4.41%	0.39%
Commitment DateConvertible Note [Member]
Expected dividend	0%		0%
Risk free interest	0.18%		0.18%
Expected volatility	307.10%		307.10%
Expected term	1 year		1 year
Convertible Note [Member]
Expected dividend	0%	0%	0%	0%	0%
Risk free interest	5%	4.83%	1.28%	4.37%	0.43%
Expected volatility	93.80%	95.60%	196.50%	119.70%	215.70%
Expected term	1 year	1 year	3 days	5 months 12 days	5 months 12 days
Warrants [Member]
Expected dividend	0%	0%	0%	0%	0%
Risk free interest	4.68%	4.53%	2.43%	4.27%	0.82%
Expected volatility	208.60%	207.50%	229.40%	219.10%	200.90%
Expected term	4 years 11 months 15 days	5 years	3 years 10 months 24 days	4 years 5 months 12 days	4 years 5 months 12 days
Commitment And Warrants [Member]
Expected dividend	0%		0%
Risk free interest	0.65%		0.65%
Expected volatility	201.70%		201.70%
Expected term	5 years		5 years

Convertible Note and Derivat_12

Convertible Note and Derivative Liabilities (Details Narrative) - USD ($)	1 Months Ended				6 Months Ended	12 Months Ended
	Jun. 15, 2023	Jun. 15, 2022	Jun. 15, 2021	Feb. 19, 2020	Jun. 30, 2023	Dec. 31, 2019	Dec. 31, 2022
Accounts payable and accrued liabilities					$ 657		$ 789
Accrued interest	$ 162,000	$ 124,200
Accrued interest outstanding	$ 243,000	$ 186,300
Warrant maturity date	Jun. 15, 2028	Jun. 15, 2027
Restricted common stock valued	$ 52,500	$ 76,350
Issuance of common stock shares	$ 150,000	$ 150,000
Interest rate per annum					8%
Purchase shares of common stock					800,000
Derivative Liabilities [Member]
Interest rate per annum				8%		8%
Accounts payable and accrued liabilities related party					$ 22,443		$ 19,269
Purchase shares of common stock				10,000
Conversion, description				we issued and sold in a private offering an 8% convertible note in the principal amount of $10,000. The note is due on February 19, 2022 and is convertible into shares of common stock at a conversion price per share equal to the lesser of: (a) $0.50; (b) the lowest price at which the Company has converted any convertible security of the Company within 30 trading days prior to the date of delivery of the applicable notice of conversion; or (c) such other price as the Company and the holder may agree. In connection with the 8% convertible note issuance		are convertible into shares of our common stock at a conversion price for each share of common stock equal to the lesser of: (a) $0.50; (b) the lowest price at which the Company has converted any convertible security of the Company (to the holder or to any third party) within 30 trading days prior to the date of delivery of the applicable notice of conversion; and (c) so long as lower than (a) or (b), such other price as the Company and the holder may agree. In connection with the 8% convertible note issuance, we issued warrants to purchase an aggregate of 70,000 shares of common stock at an exercise price of $1.00
Investment			$ 100,000
Legal and transaction expences			3,500
Principal amount			$ 115,000			$ 70,000
Discount rate			10%
Aggregate purchase of common stock			115,000
Exercise price			$ 1	$ 1
Conversion price of common stock			$ 0.50
Liquidated damages payment, daily			$ 2,000
Interest due penalty			50%

Unsecured ShortTerm Advance f_2

Unsecured ShortTerm Advance from Third Party (Details Narrative)	Jun. 20, 2019 USD ($)
Unsecured ShortTerm Advance from Third Party
Unsecured short-term advances	$ 100,000

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)		1 Months Ended	3 Months Ended	6 Months Ended	12 Months Ended
	May 02, 2019	Sep. 27, 2022	Jun. 30, 2023	Jun. 30, 2023	Dec. 31, 2022	May 30, 2023	Dec. 31, 2020	Dec. 31, 2019	Aug. 20, 2019	May 01, 2019	Sep. 27, 2017	Sep. 01, 2016
Unpaid interest			$ 18,296	$ 18,296	$ 15,234
Principal amount - related party convertible note modified to 6% promissory note		$ 35,873
Aggregate principal amount - related party convertible note modified to 6% promissory note		25,000
Accrued interest payable - related party convertible note modified to 6% promissory note		10,873
Due to related party			$ 54,877	$ 54,877		$ 4,877
Interest percentage			8%	8%
Interest expense			$ 537	$ 1,067
Jonah Meer [Member]
Due to related party			32,500	32,500	72,500		$ 70,000	$ 135,000
Accounts payable and accrued liabilities			53,988	53,988	26,268
Additional advances received				27,720
Advances amount				310,000	277,500
Ido Merfeld [Member]
Due to related party							21,000	$ 1,169	$ 50,000
Accounts payable and accrued liabilities			1,169	1,169	1,169
Advances amount				71,000
Cubesquare Llc [Member]
Principal amount - related party convertible note modified to 6% promissory note		35,873
Aggregate principal amount - related party convertible note modified to 6% promissory note		25,000
Accrued interest payable - related party convertible note modified to 6% promissory note		$ 10,873
Ownership percentage	25%
Due to related party			$ 10,000	10,000	$ 10,000		$ 10,000			$ 50,000
Interest percentage										8%	8%	8%
Interest expense				$ 1,995

Intellectual Property License_2

Intellectual Property License Agreement and Sponsored Research Agreement (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended
	May 30, 2023	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Intellectual Property License Agreement and Sponsored Research Agreement
Due to related party	$ 4,877	$ 54,877		$ 54,877
Research and development expences	$ 1,000,000
Net profit		14,583		8,333
Other expences		$ 4,877		4,877
Notice of Default, description	for (i) failing to provide progress reports every six months (ii) for failing to pay Dartmouth an annual license fee of $25,000 (iii) for owing $4,877 for patent costs attributable to the Dartmouth patent (iv) for not funding no less than $1,000,000 of research towards development of licensed products in each calendar year beginning in calendar year 2019.
License fees	$ 25,000		$ 6,250		$ 12,500
Royalty expense				500,000
Licence expense				$ 25,000
Annual minimum royalty payment, description				beginning in the first calendar year after the first commercial sale, an annual minimum royalty payment of $500,000, $1,000,000 in the second calendar year, and $2,000,000 in the third calendar year and each year thereafter.
Royalty percentage of net sales				2%

Stock Plan (Details)

Stock Plan (Details)	6 Months Ended
	Jun. 30, 2023 $ / shares shares
Grant | Scientific Advisor
Expiry	Dec. 10, 2023
Exercise price | $ / shares	$ 2
Vested | shares	145,000
Grant date	Dec. 10, 2018
Grant | Employees
Expiry	Aug. 15, 2023
Exercise price | $ / shares	$ 2
Vested | shares	6,667
Grant date	Aug. 15, 2018
Grant 1 | Scientific Advisor
Expiry	Dec. 17, 2023
Exercise price | $ / shares	$ 2
Vested | shares	33,333
Grant date	Dec. 17, 2019
Grant 1 | Employees
Expiry	Dec. 10, 2023
Exercise price | $ / shares	$ 2
Vested | shares	33,333
Grant date	Dec. 10, 2018
Grant 2 | Scientific Advisor
Expiry	Dec. 17, 2024
Exercise price | $ / shares	$ 2
Vested | shares	33,333
Grant date	Dec. 17, 2019
Grant 2 | Employees
Expiry	Jul. 01, 2023
Exercise price | $ / shares	$ 2
Vested | shares	33,333
Grant date	Jul. 01, 2019
Grant 3 | Scientific Advisor
Expiry	Dec. 10, 2025
Exercise price | $ / shares	$ 2
Vested | shares	100,000
Grant date	Dec. 10, 2020
Grant 3 | Employees
Expiry	Jul. 01, 2024
Exercise price | $ / shares	$ 2
Vested | shares	33,333
Grant date	Jul. 01, 2019
Grant 4 | Scientific Advisor
Expiry	Dec. 22, 2026
Exercise price | $ / shares	$ 2
Vested | shares	325,000
Grant date	Dec. 22, 2021
Grant 5 | Scientific Advisor
Expiry	Dec. 22, 2027
Exercise price | $ / shares	$ 2
Vested | shares	325,000
Grant date	Dec. 22, 2022

Stock Plan (Details 1)

Stock Plan (Details 1)	6 Months Ended
	Jun. 30, 2023 $ / shares shares
Grant | Jonah Meer [Member]
Expiry	Dec. 10, 2023
Exercise price | $ / shares	$ 2
Exercisable | shares	325,000
Grant date	Dec. 10, 2018
Grant | Ido Merfeld [Member]
Expiry	Dec. 10, 2023
Exercise price | $ / shares	$ 2
Exercisable | shares	325,000
Grant date	Dec. 10, 2018
Grant 1 | Jonah Meer [Member]
Expiry	Dec. 17, 2024
Exercise price | $ / shares	$ 2
Exercisable | shares	325,000
Grant date	Dec. 17, 2019
Grant 1 | Ido Merfeld [Member]
Expiry	Dec. 17, 2024
Exercise price | $ / shares	$ 2
Exercisable | shares	325,000
Grant date	Dec. 17, 2019
Grant 2 | Jonah Meer [Member]
Expiry	Dec. 10, 2025
Exercise price | $ / shares	$ 2
Exercisable | shares	325,000
Grant date	Dec. 10, 2020
Grant 2 | Ido Merfeld [Member]
Expiry	Dec. 10, 2025
Exercise price | $ / shares	$ 2
Exercisable | shares	325,000
Grant date	Dec. 10, 2020
Grant 3 | Jonah Meer [Member]
Expiry	Dec. 22, 2026
Exercise price | $ / shares	$ 2
Exercisable | shares	325,000
Grant date	Dec. 22, 2021
Grant 3 | Ido Merfeld [Member]
Expiry	Dec. 22, 2026
Exercise price | $ / shares	$ 2
Exercisable | shares	325,000
Grant date	Dec. 22, 2021
Grant 4 | Jonah Meer [Member]
Expiry	Dec. 22, 2027
Exercise price | $ / shares	$ 2
Exercisable | shares	325,000
Grant date	Dec. 22, 2022
Grant 4 | Ido Merfeld [Member]
Expiry	Dec. 22, 2027
Exercise price | $ / shares	$ 2
Exercisable | shares	325,000
Grant date	Dec. 22, 2022

Stock Plan (Details 2)

Stock Plan (Details 2) - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Stock Plan
Number of Options begining balance	4,328,332	4,098,332
Number of Options Granted	0	975,000
Number of Options Canceled, forfeited, or expired	(10,000)	(745,000)
Number of Options ending balance	4,318,332	4,328,332
Numbeer of Options exercisable	4,318,332	4,328,332
Weighted Average Exercise Price begining	$ 2	$ 2
Weighted Average Exercise Price Granted	2	2
Weighted Average Exercise Price Exercised	0	0
Weighted Average Exercise Price Canceled, forfeited, or expired	2	2
Weighted Average Exercise Price ending balance	2	2
Weighted Average Exercise Price exercisable	2	2
Weighted average fair value of options granted	$ 2	$ 2
Remaining Contract term begining	3 years 10 days	3 years 29 days
Remaining Contract term Ending	2 years 6 months 14 days	3 years 10 days
Remaining Contract term exercisable	2 years 6 months 14 days	3 years 10 days

Stock Plan (Details Narrative)

Stock Plan (Details Narrative) - $ / shares		1 Months Ended	6 Months Ended	12 Months Ended
	Dec. 04, 2022	Dec. 22, 2022	Jun. 30, 2023	Dec. 31, 2022
Stock Options Granted To Science Advisor And Business Advisors [Member]
Granted an option to purchase of common stock		325,000	10,000	145,000
Fully vested			10,000
Weighted average excercise price		$ 2
Stock Options Granted To Officers [Member]
Granted an option to purchase of common stock	600,000	325,000
Weighted average excercise price		$ 2

Capital Stock (Details)

Capital Stock (Details) - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Capital Stock
Warrants Outstanding beganing	295,000	295,000
Warrants Outstanding Ending	295,000	295,000
Weighted Average Exercise Price Outstanding beganing	$ 1	$ 1
Weighted Average Exercise Price Granted	0	0
Weighted Average Exercise Price Canceled/Forfeited	0	0
Weighted Average Exercise Price Exercised	0	0
Weighted Average Exercise Price Outstanding Ending	$ 1	$ 1

Capital Stock (Details Narrativ

Capital Stock (Details Narrative) - USD ($)	1 Months Ended	6 Months Ended
	Jun. 15, 2021	Jun. 30, 2023	Dec. 31, 2022
Common Stock, Shares Authorized		100,000,000	100,000,000
Common Stock, Par or Stated Value Per Share		$ 0.0001	$ 0.0001
Common stock exercise price per share	$ 1	$ 1
Common Stock, Shares Issued		13,589,789	13,439,789
Common Stock, value		$ 1,359	$ 1,344
Common Stock, Shares, Outstanding		13,589,789	13,439,789
Number of common shares issued for warrants	115,000
Preferred Stock, Shares Authorized		10,000	10,000
Preferred Stock, Par or Stated Value Per Share		$ 0.001	$ 0.001
Preferred Stock, Shares Issued		2,000	2,000
Series A, Preferred Stocks
Common Stock, Shares Authorized		100,000,000
Common Stock, Par or Stated Value Per Share		$ 0.0001
Preferred Stock, Shares Authorized		10,000	10,000
Preferred Stock, Par or Stated Value Per Share		$ 0.001	$ 0.001
Redemption description		The Series A Preferred Stock is redeemable at the option of the Company at any time, in whole or in part, upon 10 trading days prior notice, at a price of $1.00 per share plus 4% per annum from the date of issuance (the “Stated Value”
Preferred Stock, Shares Issued		2,000	2,000
Quick Capital LLC [Member]
Common Stock, Shares Issued		150,000
Common Stock, value		$ 52,500

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - $ / shares	6 Months Ended
	Jun. 30, 2023	Jun. 15, 2021
Common stock exercise price per share	$ 1	$ 1
Purchase shares of common stock	800,000
Funds description	$2 million funds to support Tellurium Research. If within a year after the commencement of the Agreement, Qrons fails to raise at least $2 million, the license will be terminated unless agreed otherwise by the parties
Avichai Isaschar [Member]
Shares granted	50,000
Option exercise price per share	$ 1
Term of option	3 years
Hananel Levy [Member]
Shares granted	50,000
Option exercise price per share	$ 1
Term of option	3 years
Scientific Advisor
Shares granted	150,000
Term of option	3 years
Option exercise price per share	$ 0.50