Qrons (QRON) 10-Q 14 May 24 2024 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2024	May 13, 2024
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	Mar. 31, 2024
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
Entity Common Stock Shares Outstanding		13,649,789
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
Security 12g Title	Common Stock, $0.0001 par value
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes

CONDENSED BALANCE SHEETS

CONDENSED BALANCE SHEETS - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Current assets
Cash and cash equivalents	$ 3,637	$ 420
Total current assets	3,637	420
TOTAL ASSETS	3,637	420
Current liabilities
Accounts payable and accrued liabilities	148,062	155,355
Accounts payable and accrued liabilities - related party	105,002	83,291
Demand loans, related party	85,873	85,873
Advances from related party	447,000	424,500
Unsecured short-term advances	100,000	100,000
Convertible notes, net of debt discount	193,492	185,974
Derivative liabilities	267,202	288,720
Total current liabilities	1,346,631	1,323,715
Long term liabilities
Convertible notes, net of discount	80,000	80,000
Derivative liabilities	48,134	84,998
Total long-term liabilities	128,134	164,998
Total liabilities	1,474,765	1,488,713
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; 13,649,789 shares issued and outstanding as at March 31, 2024 and December 31, 2023	1,365	1,365
Additional paid-in capital	8,894,412	8,834,631
Accumulated deficit	(10,366,907)	(10,324,291)
Total stockholders' deficit	(1,471,128)	(1,488,293)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 3,637	$ 420

CONDENSED BALANCE SHEETS (Paren

CONDENSED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2024	Dec. 31, 2023
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	13,649,789	13,649,789
Common stock, shares outstanding	13,649,789	13,649,789

CONDENSED STATEMENTS OF OPERATI

CONDENSED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
CONDENSED STATEMENTS OF OPERATIONS (Unaudited)
Net sales	$ 0	$ 0
Operating expenses:
Research and development expenses	55,824	6,820
Professional fees	17,143	22,345
General and administrative expenses	13,407	7,777
Total operating expenses	86,374	36,942
Loss from operations	(86,374)	(36,942)
Other income (expense)
Interest expense	(14,624)	(17,477)
Change in derivative liabilities	58,382	(14,039)
Total other income (expense)	43,758	(31,516)
Net loss	$ (42,616)	$ (68,458)
Net loss per common shares (basic and diluted)	$ 0	$ (0.01)
Weighted average shares outstanding
(basic and diluted)	13,649,789	13,439,789

CONDENSED STATEMENTS OF CHANGES

CONDENSED STATEMENTS OF CHANGES IN STOCKHOLDERS DEFICIT (Unaudited) - USD ($)	Total	Series A, Preferreds Stock	Common Stock	Additional Paid-In Capital	Retained Earnings (Accumulated Deficit)
Balance, shares at Dec. 31, 2022		2,000	13,439,789
Balance, amount at Dec. 31, 2022	$ (1,279,282)	$ 2	$ 1,344	$ 8,254,316	$ (9,534,944)
Net loss for the period	(68,458)	$ 0	$ 0	0	(68,458)
Balance, shares at Mar. 31, 2023		2,000	13,439,789
Balance, amount at Mar. 31, 2023	(1,347,740)	$ 2	$ 1,344	8,254,316	(9,603,402)
Balance, shares at Dec. 31, 2023		2,000	13,649,789
Balance, amount at Dec. 31, 2023	(1,488,293)	$ 2	$ 1,365	8,834,631	(10,324,291)
Net loss for the period	(42,616)				(42,616)
Stock options granted to non-employees as consulting fees	4,647	0	0	4,647	0
Stock options granted to non-employees as research and development costs	55,134	$ 0	$ 0	55,134	0
Balance, shares at Mar. 31, 2024		2,000	13,649,789
Balance, amount at Mar. 31, 2024	$ (1,471,128)	$ 2	$ 1,365	$ 8,894,412	$ (10,366,907)

CONDENSED STATEMENTS OF CASH FL

CONDENSED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Cash Flows From Operating Activities
Net loss	$ (42,616)	$ (68,458)
Adjustments to reconcile net loss to net cash used by operating activities:
Stock options issued for research and development expense	55,134	0
Stock options issued for consulting services	4,647	0
Accretion of debt discount	7,516	11,377
Change in derivative liabilities	(58,382)	14,039
Changes in operating assets and liabilities:
Increase (Decrease) accounts payable and accrued liabilities	(7,293)	17,856
Increase accounts payable and accrued liabilities - related party	21,711	11,605
Net cash used by operating activities	(19,283)	(13,581)
Cash Flows From Investing Activities
Net cash provided from (used by) investing activities	0	0
Cash Flows From Financing Activities
Proceeds from related party advances	22,500	15,000
Net cash provided from financing activities	22,500	15,000
Decrease in cash and cash equivalents	3,217	1,419
Cash at beginning of year	420	3,069
Cash at end of period	3,637	4,488
SUPPLEMENTAL DISCLOSURES
Interest paid	0	0
Income taxes paid	$ 0	$ 0

Description of Business and Bas

Description of Business and Basis of Presentation	3 Months Ended
	Mar. 31, 2024
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 biotech products, treatments and technologies to combat neuronal and infectious diseases with a focus on antibiotic resistant bacteria, which is becoming the most prominent and rapidly growing worldwide cause of illness and death. Our approach is to seek to engage in strategic arrangements with companies, universities and, scientists that are developing unique know how and intellectual properties in the fields of, stem cells, antibiotic resistant drug development and tissue engineering, for deployment in the fight against neuronal and infectious diseases. Our search is focused on researchers based in Israel, a country which is world-renowned for biotech innovations and where our researchers are based. 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	3 Months Ended
	Mar. 31, 2024
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-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 March 31, 2024, and December 31, 2023: Fair value measurements on a recurring basis Level 1 Level 2 Level 3 As of March 31, 2024: Liabilities Derivative liabilities $ - $ - $ 315,336 As of December 31, 2023: Liabilities Derivative liabilities $ - $ - $ 373,718 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: March 31, 2024 December 31, 2023 Research warrants at 3% of issued and outstanding shares 409,494 409,494 Convertible notes 831,313 775,586 Series A preferred shares 700 700 Stock options vested 3,883,336 3,883,336 Stock options not yet vested 899,997 899,997 Stock purchase warrants 295,000 295,000 Total 6,319,840 6,264,113 Recently Issued Accounting Pronouncements In November 2023, the FASB issued Accounting Standards Update 2023-07, Segment Reporting—Improvements to Reportable Segment Disclosures In December 2023, the FASB issued Accounting Standards Update 2023-09, Improvements to Income Tax Disclosures In March 2024, the SEC adopted the final rule under SEC Release No. 33-11275, The Enhancement and Standardization of Climate Related Disclosures for Investors

Going Concern

Going Concern	3 Months Ended
	Mar. 31, 2024
Going Concern
Going Concern	Note 3 – Going Concern The Company has experienced net losses to date and has not generated revenues from operations. The Company raised proceeds totaling $66,000 in unsecured advances from related parties during the year ended December 31, 2023. In the most recent 3 months ended March 31, 2024 the Company has received additional related party advances totaling $22,500. Currently, the Company does not have significant cash or other material assets, nor does it have operations or a source of revenue sufficient to cover its operating costs and allow it to continue as a going concern. The Company’s officers or principal shareholders are committed to making advances or loans to pay for ongoing operational costs. The Company expects it will require additional capital to fully implement the scope of its proposed business operations, which also 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.

Convertible Note and Derivative

Convertible Note and Derivative Liabilities	3 Months Ended
	Mar. 31, 2024
Convertible Note and Derivative Liabilities
Convertible Note and Derivative Liabilities	Note 4 – 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 and subsequently, December 2025 under the same terms and conditions. The balance owing on the note is reflected on the Company’s balance sheets as a long term liability as at March 31, 2024. 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 and subsequently, February 2026 under the same terms and conditions. The balance owing on the note is reflected on the Company’s balance sheets as a long term liability as at March 31, 2024. The carrying value of these convertible notes is as follows: March 31, 2024 December 31, 2023 Face value of certain convertible notes, long-term $ 80,000 $ 80,000 Carrying value, long-term $ 80,000 $ 80,000 Interest expenses associated with the convertible notes are as follows: Three Months Ended March 31, 2024 2023 Interest on the convertible notes 1,596 1,613 Total $ 1,596 $ 1,613 As of March 31, 2024, and December 31, 2023, the unpaid interest balance on the convertible notes under accounts payable and accrued liabilities was $27,265 and $25,669, respectively. The convertible notes qualify for derivative accounting and bifurcation under ASC 815. As of March 31, 2024, and December 31, 2023, the fair value of the derivative liability associated with the conversion feature is summarized as follows: Balance at December 31, 2023 $ 84,998 Change in fair value (36,864 ) Balance at March 31, 2024 $ 48,134 The convertible notes qualify for derivative accounting and bifurcation under ASC 815. As of March 31, 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 38,089 Balance at March 31, 2023 $ 95,122 At December 31, 2023, as a result of the extension to the maturity dates the derivative liability is reflected in long-term liabilities. 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 March 31, 2024, and December 31, 2023 and the commitment date: Commitment Date March 31, 2024 December 31, 2023 Expected dividends 0 0 0 Expected volatility 154% ~ 173 % 117.54 ~ 119.57 % 170.40 ~ 224.62 % Expected term 2.10 years 1.83 ~ 1.97 years 2.08 ~ 2.22 years Risk free interest rate 1.42 ~ 1.65 % 4.59 ~ 4.81 % 4.23 % 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 March 31, 2023, and December 31, 2022, and the commitment date: Commitment Date March 31, 2023 December 31, 2022 Expected dividends 0 0 0 Expected volatility 154% ~ 173 % 96.37% ~ 98.24 % 194.20 ~ 201.98 % Expected term 2.10 years 0.83 ~ 0.97 years 1.08 ~ 1.22 years Risk free interest rate 1.42 ~ 1.65% 4.64 % 4.41 % (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 Quick Note and accrued interest totaling $124,200 was not repaid on maturity, constituting an event of default increasing the repayment value of the Quick 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 Quick 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 Quick 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. As of June 15, 2023, the Quick 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 Quick 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 Quick 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 Quick 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 March 31, 2024, and December 31, 2023. The carrying value of the Quick Note is as follows: March 31, 2024 December 31, 2023 Face value of Quick Note $ 200,000 $ 200,000 Less: unamortized discount (6,508 ) (14,024 ) Carrying value $ 193,492 $ 185,976 Interest expenses associated with the conversion feature are as follows: Three Months Ended March 31, 2024 2023 Amortization of debt discount $ 7,516 $ 11,377 Interest on the convertible notes 3,989 2,959 Total $ 11,505 $ 14,336 As of March 31, 2024, and December 31, 2023, the unpaid interest balance of the Quick Note under accounts payable and accrued liabilities was $12,712 and $8,723, respectively. As a result of the application of ASC 815 as of March 31, 2024, the fair value of the derivative liability associated with the conversion feature is summarized as follows: Balance at December 31, 2023 $ 288,720 Change in fair value – convertible note (19,665 ) Change in fair value – warrants (1,853 ) Balance at March 31, 2024 $ 267,202 As a result of the application of ASC 815 as of March 31, 2023, the fair value of the derivative liability associated with the conversion feature is summarized as follows: Balance at December 31, 2022 $ 301,742 Change in fair value – convertible note (10,740 ) Change in fair value – warrants (13,310 ) Balance at March 31, 2023 $ 277,692 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 March 31, 2024, December 31, 2023, the remeasurement date of June 15, 2023, and the commitment date: Convertible note: Commitment Date Re-measurement Date (June 15, 2023) December 31, 2023 March 31, 2024 Expected dividends 0 0 0 0 Expected volatility 307.10 % 95.60 % 176.9 % 98.20 % Expected term 1 year 1 years 0.46 year 0.21 year Risk free interest rate 0.18 % 4.83 % 4.78 % 4.98 % Warrants: Commitment Date Re-measurement Date (June 15, 2023) December 31, 2023 March 31, 2024 Expected dividends 0 0 0 0 Expected volatility 201.70 % 207.50 % 210.80 % 211.30 % Expected term 5 years 5 years 4.46 years 4.21 years Risk free interest rate 0.65 % 4.53 % 4.53 % 4.78 % 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 March 31, 2023, and December 31, 2022, and the commitment date: Convertible note: Commitment Date December 31, 2022 March 31, 2023 Expected dividends 0 0 0 Expected volatility 307.10 % 119.70 % 119.70 % Expected term 1 years 0.45 years 0.21 years Risk free interest rate 0.18 % 4.37 % 4.37 % Warrants: Commitment Date December 31, 2022 March 31, 2023 Expected dividends 0 0 0 Expected volatility 201.70 % 219.10 % 222.20 % Expected term 5 years 4.45 years 4.21 years Risk free interest rate 0.65 % 4.27 % 4.19 %

Unsecured ShortTerm Advance fro

Unsecured ShortTerm Advance from Third Party	3 Months Ended
	Mar. 31, 2024
Unsecured ShortTerm Advance from Third Party
Unsecured Short-Term Advance from Third Party	Note 5 – 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 March 31, 2024 and December 31, 2023.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2024
Related Party Transactions
Related Party Transactions	Note 6 – 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 $986 and $997 for the three months ended March 31, 2024, and 2023, respectively. 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 $531 for the three months ended March 31, 2024, and 2023, respectively. As of March 31, 2024, and December 31, 2023, the unpaid interest balance under accounts payable and accrued liabilities – related party in respect of the aforementioned notes was $22,920 and $21,397, respectively. (2) Advances from Related Parties A summary of the activity for the funds advanced from related parties help meet the Company’s operating needs at March 31, 2024: Jonah Meer Ido Merfeld CubeSquare December 31, 2023 $ 338,500 $ 76,000 $ 10,000 Additions in period 15,000 7,500 - March 31, 2024 $ 353,500 $ 83,500 $ 10,000 (3) Others Jonah Meer, the Company’s Chief Executive Officer, made payments of $20,188 to various vendors during the three months ended March 31, 2024 ($33,860 – December 31, 2023). The balance payable to Mr. Meer of $80,316 and $60,128 is reflected in accounts payable, related party as of March 31, 2024, and December 31, 2023, respectively. Ido Merfeld, the Company’s President, made $0 payments to various vendors during the three months ended March 31, 2024 ($596 – December 31, 2023). The balance payable to Mr. Merfeld of $1,765 is reflected in accounts payable, related party as of March 31, 2024, and December 31, 2023.

Intellectual Property License A

Intellectual Property License Agreement and Sponsored Research Agreement	3 Months Ended
	Mar. 31, 2024
Intellectual Property License Agreement and Sponsored Research Agreement
Intellectual Property License Agreement and Sponsored Research Agreement	Note 7 – 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. Under the Agreement, the Company was required to diligently proceed with the development, manufacture and sale of licensed products and licensed services, including funding at least $1,000,000 of research in each calendar year beginning in 2019 and ending with the first commercial sale of a licensed product; filing an IND/BLA (or equivalent) with the FDA or a comparable European regulatory agency before the four-year anniversary and make the first commercial sale of a licensed product before the twelve-year anniversary of the effective date of the Agreement and achieve annual net sales of at least $50,000,000 by 2033. If the Company failed to perform any of these obligations, Dartmouth has the option to terminate the Agreement or change the exclusive license to a nonexclusive license. As the Company failed to fulfill its requirements under the Agreement Dartmouth declared the Company in default in August 2023, and terminated the license. The Company and Dartmouth also agreed in February 2024 to add Professor Chenfeng Ke and Qianming Lin, both formerly of Dartmouth as co-inventors of the patent entitled Techniques for Promoting Neuronal Recovery and to add Dartmouth as co-owner of the patent together with Qrons. As of March 31, 2024, and December 31, 2023, the Company is indebted to Dartmouth for $50,000 of unpaid annual license fees and $4,877 of unpaid reimbursable patent maintenance costs. The Company’s sponsored research agreement, pursuant to which the Company funded research conducted by Dartmouth of mutual interest to the parties terminated by its terms in July 2020.

License Agreement Term Sheet an

License Agreement Term Sheet and Advisory Board Member Consulting Agreement	3 Months Ended
	Mar. 31, 2024
License Agreement Term Sheet and Advisory Board Member Consulting Agreement
License Agreement Term Sheet and Advisory Board Member Consulting Agreement	Note 8 – License Agreement Term Sheet and Advisory Board Member Consulting Agreement 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 each received a grant of 150,000 common stock options exercisable at $0.50 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 each received a grant of 50,000 common stock options exercisable at $1.00 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 issued to the Professors, to be held as directed by them a total of 800,000 common stock options to purchase shares of Qrons common stock at an exercise price of $1.00 per share, fifty percent (50%) which shall be exercisable on the date of execution of the Agreement and the balance exercisable 1 year from the date of the Agreement. Should the Professors request to receive back the rights to the New Patent “all un-exercised options immediately expire.” 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. On October 1, 2023, the Company entered into an Advisory Board Member Consulting Agreement (the “Agreement”) with Shiri Navon-Venezia (“Venezia”) whereunder Venezia shall provide advisory and consulting services to the Company as part of the Company’s Scientific Advisory Board. As consideration for the services, Venezia has been granted 100,000 three-year stock options at an exercise price of $0.50 per share of which 33,334 stock options shall vest immediately, 33,333 stock options vest on the one-year anniversary date of the Agreement and the remaining 33,333 stock options vest on the two-year anniversary date of the Agreement, provided Venezia is still providing services to the Company. On October 1, 2023, the Company entered into an Advisory Board Member Consulting Agreement (the “Agreement”) with Dr. Motti Ratmansky (“Ratmansky”) whereunder Ratmansky shall continue to provide advisory and consulting services to the Company as part of the Company’s Scientific Advisory Board. As consideration for the services Ratmansky has been granted a five (5) year fully vested stock option to purchase 50,000 shares of the Company’s common stock at an exercise price of $2.00 per share. On November 1, 2023, the Company entered into an Advisory Board Member Consulting Agreement (the “Agreement”) with Dr. Paul Kaye (“Kaye”) whereunder Kaye shall provide advisory and consulting services to the Company as part of the Company’s Scientific Advisory Board. As consideration for the services Kaye has been granted 50,000 three-year stock options at an exercise price of $2.00 per share of which 16,666 vest immediately, 16,667 stock options vest on the one-year anniversary date of the Agreement and the remaining 16,667 stock options vest on the two-year anniversary date of the Agreement, provided Kaye is still providing services to the Company.

Stock Plan

Stock Plan	3 Months Ended
	Mar. 31, 2024
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, Business Advisors, Professors 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. On July 17, 2023, under the License Agreement Term Sheet (ref: Note 9) the Board awarded Professors the following three-year stock options: (i) an immediately exercisable option to purchase 266,668 shares of common stock at an exercise price of $1.00 per share, (ii) an option to purchase 266,666 shares of common stock exercisable on July 15, 2024 at an exercise price of $1.00 per share and (iii) an option to purchase 266,666 shares of common stock exercisable on July 15, 2025 at an exercise price of $1.00 per share, provided the advisors are still providing services to the Company. On July 17, 2023, under the License Agreement Term Sheet (ref: Note 9) the Board awarded its Science Advisors the following three-year stock options: (i) an immediately exercisable option to purchase 100,000 shares of common stock at an exercise price of $0.50 per share, (ii) an option to purchase 100,000 shares of common stock exercisable on July 15, 2024 at an exercise price of $0.50 per share and (iii) an option to purchase 100,000 shares of common stock exercisable on July 15, 2025 at an exercise price of $0.50 per share, provided the advisors are still providing services to the Company. On July 17, 2023, under the License Agreement Term Sheet (ref: Note 9) the Board awarded its Businesses Advisors the following three-year stock options: (i) an immediately exercisable option to purchase 33,334 shares of common stock at an exercise price of $1.00 per share, (ii) an option to purchase 33,334 shares of common stock exercisable on July 15, 2024 at an exercise price of $1.00 per share and (iii) an option to purchase 33,332 shares of common stock exercisable on July 15, 2025 at an exercise price of $1.00 per share, provided the advisors are still providing services to the Company. On October 1, 2023, the Company entered into an Advisory Board Member Consulting Agreement (the “Agreement”) with Shiri Navon-Venezia (“Venezia”) whereunder Venezia shall provide advisory and consulting services to the Company as part of the Company’s Scientific Advisory Board. As consideration for the services, Venezia has been granted 100,000 three-year stock options at an exercise price of $0.50 per share of which 33,334 stock options shall vest immediately, 33,333 stock options vest on the one-year anniversary date of the Agreement and the remaining 33,333 stock options vest on the two-year anniversary date of the Agreement, provided Venezia is still providing services to the Company. On October 1, 2023, the Company entered into an Advisory Board Member Consulting Agreement (the “Agreement”) with Dr. Motti Ratmansky (“Ratmansky”) whereunder Ratmansky shall continue to provide advisory and consulting services to the Company as part of the Company’s Scientific Advisory Board. As consideration for the services Ratmansky has been granted a five (5) year fully vested stock option to purchase 50,000 shares of the Company’s common stock at an exercise price of $2.00 per share. On November 1, 2023, the Company entered into an Advisory Board Member Consulting Agreement (the “Agreement”) with Dr. Paul Kaye (“Kaye”) whereunder Kaye shall provide advisory and consulting services to the Company as part of the Company’s Scientific Advisory Board. As consideration for the services Kaye has been granted 50,000 three-year stock options at an exercise price of $2.00 per share of which 16,666 vest immediately, 16,667 stock options vest on the one-year anniversary date of the Agreement and the remaining 16,667 stock options vest on the two-year anniversary date of the Agreement, provided Kaye is still providing services to the Company. During the year ended December 31, 2023, various fully vested three-year stock options to purchase 294,999 shares of common stock of the Company previously granted to science advisors and employees expired unexercised. The fair value of new option award during the year ended December 31, 2023, above is estimated on the date of grant using the Black-Scholes option-pricing model with the following assumptions at the measurement date(s): Measurement date Dividend yield 0 % Expected volatility 229.85%~231 % Risk-free interest rate 4.34 % Expected life (years) 3 Stock Price $ 0.298 ~ 0.40 Exercise Price $ 0.50 ~ 2.00 The following table is the recognized compensation in respect of the above stock option compensation, which amounts have been allocated as below: Three Months Ended March 31, 2024 2023 Research and development expenses $ 55,134 $ - General and administrative expenses 4,647 - Total $ 59,781 $ - As of March 31, 2024, and December 31, 2023, total unrecognized compensation remaining to be recognized in future periods totaled $161,135 and $220,916, respectively. Details of outstanding options for employees, professors, scientific advisors and business advisors at March 31, 2024 are below: Grant date Vested Unvested Exercise price Expiry Scientific Advisors 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 07/17/23 50,000 - $ 0.50 07/17/26 07/17/23 50,000 50,000 $ 0.50 07/17/27 07/17/23 50,000 50,000 $ 0.50 07/17/28 07/17/23 50,000 - $ 0.50 07/17/26 07/17/23 50,000 50,000 $ 0.50 07/17/27 07/17/23 50,000 50,000 $ 0.50 07/17/28 Business Advisors 07/17/23 16,667 - $ 1.00 07/17/26 07/17/23 16,667 16,667 $ 1.00 07/17/27 07/17/23 16,666 16,666 $ 1.00 07/17/28 07/17/23 16,667 - $ 1.00 07/17/26 07/17/23 16,667 16,667 $ 1.00 07/17/27 07/17/23 16,666 16,666 $ 1.00 07/17/28 Professors 07/17/23 133,334 - $ 1.00 07/17/26 07/17/23 133,333 133,333 $ 1.00 07/17/27 07/17/23 133,333 133,333 $ 1.00 07/17/28 07/17/23 133,334 - $ 1.00 07/17/26 07/17/23 133,333 133,333 $ 1.00 07/17/27 07/17/23 133,333 133,333 $ 1.00 07/17/28 Professors 10/01/23 50,000 - $ 2.00 10/01/28 Professors 10/01/23 33,334 - $ 0.50 10/01/26 10/01/23 33,333 33,333 $ 0.50 10/01/27 10/01/23 33,333 33,333 $ 0.50 10/01/28 Professors 11/01/23 16,667 - $ 2.00 11/01/26 11/01/23 16,667 16,667 $ 2.00 11/01/27 11/01/23 16,666 16,666 $ 2.00 11/01/28 On December 4, 2022, certain five-year stock options 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. During the year ended December 31, 2023, certain five-year stock options to purchase 650,000 shares of common stock of the Company previously granted to officers expired unexercised. Following are the details of stock options granted to our officers at March 31, 2024: Name Grant date Exercisable Exercise price Expiry Jonah Meer 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 12/17/19 325,000 $ 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 March 31, 2024, and December 31, 2023 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 March 31, 2024 and March 31, 2023, is as follows: March 31, 2024 March 31, 2023 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 4,783,333 $ 1.69 2.91 4,328,332 $ 2 2.78 Granted - $ - - - $ 2 - Exercised - $ - - - $ - - Canceled/forfeited - $ - - - $ 2 - Outstanding, end of period 4,783,333 $ 1.44 2.66 4,328,332 $ 2 2.78 Options exercisable, end of period 3,883,336 $ 1.87 2.39 4,328,332 $ 2 2.78 Weighted average fair value of options granted $ 1.75 $ 2

Capital Stock

Capital Stock	3 Months Ended
	Mar. 31, 2024
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 March 31, 2024, and December 31, 2023. Common Stock There were 13,649,789 shares of common stock issued and outstanding as of March 31, 2024, and December 31, 2023. Common Stock Purchase Warrants As of March 31, 2024, and December 31, 2023, the following common stock purchase warrants were outstanding: Warrants Weighted Average Exercise Price Outstanding – December 31, 2022 295,000 $ 1.00 Granted - - Canceled/forfeited - - Exercised - - Outstanding – December 31, 2023 295,000 1.00 Granted - - Canceled/forfeited - - Exercised - - Outstanding – March 31, 2024 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 4(2) above.)

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2024
Subsequent Events
Subsequent Events	Note 11 – Subsequent Events 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)	3 Months Ended
	Mar. 31, 2024
Summary of Significant Accounting Policies
Financial Statement	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-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	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 March 31, 2024, and December 31, 2023: Fair value measurements on a recurring basis Level 1 Level 2 Level 3 As of March 31, 2024: Liabilities Derivative liabilities $ - $ - $ 315,336 As of December 31, 2023: Liabilities Derivative liabilities $ - $ - $ 373,718
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: March 31, 2024 December 31, 2023 Research warrants at 3% of issued and outstanding shares 409,494 409,494 Convertible notes 831,313 775,586 Series A preferred shares 700 700 Stock options vested 3,883,336 3,883,336 Stock options not yet vested 899,997 899,997 Stock purchase warrants 295,000 295,000 Total 6,319,840 6,264,113
Recently Issued Accounting Pronouncements	In November 2023, the FASB issued Accounting Standards Update 2023-07, Segment Reporting—Improvements to Reportable Segment Disclosures In December 2023, the FASB issued Accounting Standards Update 2023-09, Improvements to Income Tax Disclosures In March 2024, the SEC adopted the final rule under SEC Release No. 33-11275, The Enhancement and Standardization of Climate Related Disclosures for Investors

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2024
Summary of Significant Accounting Policies
Schedule of fair value of derivative liabilities	Fair value measurements on a recurring basis Level 1 Level 2 Level 3 As of March 31, 2024: Liabilities Derivative liabilities $ - $ - $ 315,336 As of December 31, 2023: Liabilities Derivative liabilities $ - $ - $ 373,718
Schedule of potentially dilutive securities	March 31, 2024 December 31, 2023 Research warrants at 3% of issued and outstanding shares 409,494 409,494 Convertible notes 831,313 775,586 Series A preferred shares 700 700 Stock options vested 3,883,336 3,883,336 Stock options not yet vested 899,997 899,997 Stock purchase warrants 295,000 295,000 Total 6,319,840 6,264,113

Convertible Note and Derivati_2

Convertible Note and Derivative Liabilities (Tables)	3 Months Ended
	Mar. 31, 2024
Convertible Note and Derivative Liabilities
Carrying value of convertible notes	March 31, 2024 December 31, 2023 Face value of certain convertible notes, long-term $ 80,000 $ 80,000 Carrying value, long-term $ 80,000 $ 80,000
Interest expenses associated with the convertible notes	Three Months Ended March 31, 2024 2023 Interest on the convertible notes 1,596 1,613 Total $ 1,596 $ 1,613
Fair value of the derivative liability associated with the conversion feature	Balance at December 31, 2023 $ 84,998 Change in fair value (36,864 ) Balance at March 31, 2024 $ 48,134 Balance at December 31, 2022 $ 57,033 Change in fair value 38,089 Balance at March 31, 2023 $ 95,122
Commitment and re-measurement dates	Commitment Date March 31, 2024 December 31, 2023 Expected dividends 0 0 0 Expected volatility 154% ~ 173 % 117.54 ~ 119.57 % 170.40 ~ 224.62 % Expected term 2.10 years 1.83 ~ 1.97 years 2.08 ~ 2.22 years Risk free interest rate 1.42 ~ 1.65 % 4.59 ~ 4.81 % 4.23 % Commitment Date March 31, 2023 December 31, 2022 Expected dividends 0 0 0 Expected volatility 154% ~ 173 % 96.37% ~ 98.24 % 194.20 ~ 201.98 % Expected term 2.10 years 0.83 ~ 0.97 years 1.08 ~ 1.22 years Risk free interest rate 1.42 ~ 1.65% 4.64 % 4.41 %
Schedule of Carrying value of the Quick Note	March 31, 2024 December 31, 2023 Face value of Quick Note $ 200,000 $ 200,000 Less: unamortized discount (6,508 ) (14,024 ) Carrying value $ 193,492 $ 185,976
Interest expenses associated with the conversion	Three Months Ended March 31, 2024 2023 Amortization of debt discount $ 7,516 $ 11,377 Interest on the convertible notes 3,989 2,959 Total $ 11,505 $ 14,336
Fair value of the derivative liability associated with the conversion feature is summarized as follows	Balance at December 31, 2023 $ 288,720 Change in fair value – convertible note (19,665 ) Change in fair value – warrants (1,853 ) Balance at March 31, 2024 $ 267,202 Balance at December 31, 2022 $ 301,742 Change in fair value – convertible note (10,740 ) Change in fair value – warrants (13,310 ) Balance at March 31, 2023 $ 277,692
Fair value at the commitment and re-measurement dates for the Company's derivative liabilities	Convertible note: Commitment Date Re-measurement Date (June 15, 2023) December 31, 2023 March 31, 2024 Expected dividends 0 0 0 0 Expected volatility 307.10 % 95.60 % 176.9 % 98.20 % Expected term 1 year 1 years 0.46 year 0.21 year Risk free interest rate 0.18 % 4.83 % 4.78 % 4.98 % Warrants: Commitment Date Re-measurement Date (June 15, 2023) December 31, 2023 March 31, 2024 Expected dividends 0 0 0 0 Expected volatility 201.70 % 207.50 % 210.80 % 211.30 % Expected term 5 years 5 years 4.46 years 4.21 years Risk free interest rate 0.65 % 4.53 % 4.53 % 4.78 % Convertible note: Commitment Date December 31, 2022 March 31, 2023 Expected dividends 0 0 0 Expected volatility 307.10 % 119.70 % 119.70 % Expected term 1 years 0.45 years 0.21 years Risk free interest rate 0.18 % 4.37 % 4.37 % Warrants: Commitment Date December 31, 2022 March 31, 2023 Expected dividends 0 0 0 Expected volatility 201.70 % 219.10 % 222.20 % Expected term 5 years 4.45 years 4.21 years Risk free interest rate 0.65 % 4.27 % 4.19 %

Related Party Transactions (Tab

Related Party Transactions (Tables)	3 Months Ended
	Mar. 31, 2024
Related Party Transactions
Activity for the fund advanced from related parties	Jonah Meer Ido Merfeld CubeSquare December 31, 2023 $ 338,500 $ 76,000 $ 10,000 Additions in period 15,000 7,500 - March 31, 2024 $ 353,500 $ 83,500 $ 10,000

Stock Plan (Tables)

Stock Plan (Tables)	3 Months Ended
	Mar. 31, 2024
Stock Plan
Summary of assumptions at the measurement date	Measurement date Dividend yield 0 % Expected volatility 229.85%~231 % Risk-free interest rate 4.34 % Expected life (years) 3 Stock Price $ 0.298 ~ 0.40 Exercise Price $ 0.50 ~ 2.00
Summary of the activity for recognized compensation in respect of the above stock option compensation	Three Months Ended March 31, 2024 2023 Research and development expenses $ 55,134 $ - General and administrative expenses 4,647 - Total $ 59,781 $ -
Summary of the activity for unrecognized compensation in respect of the above stock option compensation	Grant date Vested Unvested Exercise price Expiry Scientific Advisors 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 07/17/23 50,000 - $ 0.50 07/17/26 07/17/23 50,000 50,000 $ 0.50 07/17/27 07/17/23 50,000 50,000 $ 0.50 07/17/28 07/17/23 50,000 - $ 0.50 07/17/26 07/17/23 50,000 50,000 $ 0.50 07/17/27 07/17/23 50,000 50,000 $ 0.50 07/17/28 Business Advisors 07/17/23 16,667 - $ 1.00 07/17/26 07/17/23 16,667 16,667 $ 1.00 07/17/27 07/17/23 16,666 16,666 $ 1.00 07/17/28 07/17/23 16,667 - $ 1.00 07/17/26 07/17/23 16,667 16,667 $ 1.00 07/17/27 07/17/23 16,666 16,666 $ 1.00 07/17/28 Professors 07/17/23 133,334 - $ 1.00 07/17/26 07/17/23 133,333 133,333 $ 1.00 07/17/27 07/17/23 133,333 133,333 $ 1.00 07/17/28 07/17/23 133,334 - $ 1.00 07/17/26 07/17/23 133,333 133,333 $ 1.00 07/17/27 07/17/23 133,333 133,333 $ 1.00 07/17/28 Professors 10/01/23 50,000 - $ 2.00 10/01/28 Professors 10/01/23 33,334 - $ 0.50 10/01/26 10/01/23 33,333 33,333 $ 0.50 10/01/27 10/01/23 33,333 33,333 $ 0.50 10/01/28 Professors 11/01/23 16,667 - $ 2.00 11/01/26 11/01/23 16,667 16,667 $ 2.00 11/01/27 11/01/23 16,666 16,666 $ 2.00 11/01/28
Schedule of stock options granted to our officers	Name Grant date Exercisable Exercise price Expiry Jonah Meer 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 12/17/19 325,000 $ 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
Schedule of stock option activity	March 31, 2024 March 31, 2023 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 4,783,333 $ 1.69 2.91 4,328,332 $ 2 2.78 Granted - $ - - - $ 2 - Exercised - $ - - - $ - - Canceled/forfeited - $ - - - $ 2 - Outstanding, end of period 4,783,333 $ 1.44 2.66 4,328,332 $ 2 2.78 Options exercisable, end of period 3,883,336 $ 1.87 2.39 4,328,332 $ 2 2.78 Weighted average fair value of options granted $ 1.75 $ 2

Capital Stock (Tables)

Capital Stock (Tables)	3 Months Ended
	Mar. 31, 2024
Capital Stock
Schedule of common stock purchase warrants outstanding	Warrants Weighted Average Exercise Price Outstanding – December 31, 2022 295,000 $ 1.00 Granted - - Canceled/forfeited - - Exercised - - Outstanding – December 31, 2023 295,000 1.00 Granted - - Canceled/forfeited - - Exercised - - Outstanding – March 31, 2024 295,000 $ 1.00

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Level 2 [Member]
Derivative liabilities	$ 0	$ 0
Level 3 [Member]
Derivative liabilities	315,336	373,718
Level 1 [Member]
Derivative liabilities	$ 0	$ 0

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details 1) - shares	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Potentially dilutive securities net loss per share	6,319,840	6,264,113
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	409,494	409,494
Convertible Note [Member]
Potentially dilutive securities net loss per share	831,313	775,586
Stock options vested [Member]
Potentially dilutive securities net loss per share	3,883,336	3,883,336
Stock options not yet vested [Member]
Potentially dilutive securities net loss per share	899,997	899,997
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
	Mar. 31, 2024	Mar. 31, 2023
Summary of Significant Accounting Policies
Research and development costs	$ 55,824	$ 6,820
Advertising or marketing costs	$ 0	$ 0

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Going Concern
Advances from related party	$ 22,500	$ 15,000
Proceeds from unsecured advances			$ 66,000

Convertible Note and Derivati_3

Convertible Note and Derivative Liabilities (Details) - Derivative Liabilities [Member] - USD ($)	Mar. 31, 2024	Dec. 31, 2023
ace value of certain convertible notes, long-term	$ 80,000	$ 80,000
Carrying value, long-term	$ 80,000	$ 80,000

Convertible Note and Derivati_4

Convertible Note and Derivative Liabilities (Details 1) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Total	$ 11,505	$ 14,336
Warrants [Member]
Interest on the convertible notes	1,596	1,613
Total	$ 1,596	$ 1,613

Convertible Note and Derivati_5

Convertible Note and Derivative Liabilities (Details 2) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Convertible Note and Derivative Liabilities
Balance at beginnings	$ 84,998	$ 57,033
Change in fair value	(36,864)	38,089
Balance at ending	$ 48,134	$ 95,122

Convertible Note and Derivati_6

Convertible Note and Derivative Liabilities (Details 3)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Expected dividend	0%	0%	0%	0%
Risk free interest		4.64%	4.23%	4.41%
Minimum [Member]
Risk free interest	4.59%
Expected volatility	117.54%	96.37%	170.40%	194.20%
Expected term	1 year 9 months 29 days	9 months 29 days	2 years 29 days	1 year 29 days
Maximum [Member]
Risk free interest	4.81%
Expected volatility	119.57%	98.24%	224.62%	201.98%
Expected term	1 year 11 months 19 days	11 months 19 days	2 years 2 months 19 days	1 year 2 months 19 days
Commitment Date [Member]
Expected dividend	0%	0%
Expected term	2 years 1 month 6 days	2 years 1 month 6 days
Commitment Dates Minimum [Member]
Risk free interest	1.42%	1.42%
Expected volatility	154%	154%
Commitment Dates Maximum [Member]
Risk free interest	1.65%	1.65%
Expected volatility	173%	173%

Convertible Note and Derivati_7

Convertible Note and Derivative Liabilities (Details 4) - Quick Note [Member] - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Face value of Quick Note	$ 200,000	$ 200,000
Less: unamortized discount	(6,508)	(14,024)
Carrying value	$ 193,492	$ 185,976

Convertible Note and Derivati_8

Convertible Note and Derivative Liabilities (Details 5) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Convertible Note and Derivative Liabilities
Amortization of debt discount	$ 7,516	$ 11,377
Interest on the convertible notes	3,989	2,959
Total	$ 11,505	$ 14,336

Convertible Note and Derivati_9

Convertible Note and Derivative Liabilities (Details 6) - Warrants [Member] - Convertible Note June [Member] - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Balance at beginnings	$ 288,720	$ 301,742
Change in fair value - convertible note	(19,665)	(10,740)
Change in fair value - warrants	(1,853)	(13,310)
Balance at ending	$ 267,202	$ 277,692

Convertible Note and Derivat_10

Convertible Note and Derivative Liabilities (Details 7)	3 Months Ended		6 Months Ended	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Jun. 15, 2023	Dec. 31, 2023	Dec. 31, 2022
Commitment Date Convertible 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
Commitment Date 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
Warrants [Member]
Expected dividend	0%	0%	0%	0%	0%
Risk free interest	4.78%	4.19%	4.53%	4.53%	4.27%
Expected volatility	211.30%	222.20%	207.50%	210.80%	219.10%
Expected term	4 years 2 months 15 days	4 years 2 months 15 days	5 years	4 years 5 months 15 days	4 years 5 months 12 days
Convertible Note [Member]
Expected dividend	0%	0%	0%	0%	0%
Risk free interest	4.98%	4.37%	4.83%	4.78%	4.37%
Expected volatility	98.20%	119.70%	95.60%	176.90%	119.70%
Expected term	2 months 15 days	2 months 15 days	1 year	5 months 15 days	5 months 12 days

Convertible Note and Derivat_11

Convertible Note and Derivative Liabilities (Details Narrative) - USD ($)	1 Months Ended					3 Months Ended
	Jun. 15, 2023	Jun. 15, 2022	Jun. 15, 2021	Feb. 19, 2020	Dec. 31, 2019	Mar. 31, 2024	Dec. 31, 2023
Accounts payable and accrued liabilities						$ 12,712	$ 8,723
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
Purchase shares of common stock						800,000
Derivative Liabilities [Member]
Interest rate per annum				8%	8%
Accounts payable and accrued liabilities related party						$ 27,265	$ 25,669
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
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)	3 Months Ended
	Mar. 31, 2024 USD ($)
Jonah Meer [Member]
Opening balance	$ 338,500
Additional	15,000
Ending balance	353,500
Ido Merfeld [Member]
Opening balance	76,000
Additional	7,500
Ending balance	83,500
Cubesquare Llc [Member]
Opening balance	10,000
Additional	0
Ending balance	$ 10,000

Related Party Transactions (D_2

Related Party Transactions (Details Narrative) - USD ($)		1 Months Ended	3 Months Ended
	May 01, 2019	Sep. 27, 2022	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Unpaid interest			$ 22,920		$ 21,397
Principal amount		$ 35,873
Aggregate principal amount related party		25,000
Accrued interest payable		$ 10,873
Interest expense			537	$ 531
Jonah Meer [Member]
Accounts payable and accrued liabilities			20,188		33,860
Ido Merfeld [Member]
Accounts payable and accrued liabilities			0		$ 596
Cubesquare Llc [Member]
Due to related party	$ 50,000
Interest expense			$ 986	$ 997
Ownership Percentage	25%

Intellectual Property License_2

Intellectual Property License Agreement and Sponsored Research Agreement (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended
	May 30, 2023	Mar. 31, 2024	Dec. 31, 2023
Intellectual Property License Agreement and Sponsored Research Agreement
Unpaid annual license fee		$ 50,000
Unpaid reimbursable patent maintenance costs			$ 4,877
Research and development expences		1,000,000
Annual net sales		50,000,000
License fees	$ 25,000
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%

License Agreement Term Sheet _2

License Agreement Term Sheet and Advisory Board Member Consulting Agreement (Details Narrative) - $ / shares	3 Months Ended
	Mar. 31, 2024	Nov. 01, 2023	Oct. 01, 2023	Jun. 15, 2021
Common stock exercise price per share	$ 1			$ 1
Purchase shares of common stock	800,000
Funds description	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
Licensing Agreements [Member]
Stock options at an exercise price		$ 2	$ 0.50
Stock options vest on one-year		16,667	33,333
Stock options vest on two-year		16,667	33,333
Vested stock option to purchase			50,000
Common stock at an exercise price			$ 2
Stock options		50,000	100,000
Stock options vest immediately		16,666	33,334
Scientific Advisor
Shares granted	150,000
Term of option	3 years
Option exercise price per share	$ 0.50
Hananel Levy [Member]
Shares granted	50,000
Option exercise price per share	$ 1
Term of option	3 years

Stock Plan (Details)

Stock Plan (Details) - $ / shares	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Dividend yield	0%	0%	0%	0%
Risk-free interest rate		4.64%	4.23%	4.41%
Measurement Date [Member] | Stock Option [Member]
Dividend yield	0%
Expected volatility, Minimum	229.85%
Expected volatility, Maximum	231%
Risk-free interest rate	4.34%
Expected life (years)	3 years
Stock Price, Minimum	$ 0.298
Stock Price, Maximum	0.40
Exercise Price, Minimum	0.50
Exercise Price, Maximum	$ 2

Stock Plan (Details 1)

Stock Plan (Details 1) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Stock option compensation allocated expenses	$ 59,781	$ 0
Research and Development Expense [Member]
Stock option compensation allocated expenses	55,134	0
General and Administrative Expense [Member]
Stock option compensation allocated expenses	$ 4,647	$ 0

Stock Plan (Details 2)

Stock Plan (Details 2)	3 Months Ended
	Mar. 31, 2024 $ / shares shares
Grant 1 | Scientific Advisor
Expiry	Dec. 17, 2024
Exercise price | $ / shares	$ 2
Vested	33,333
Grant date	Dec. 17, 2019
Grant 1 | Professors [Member]
Expiry	Jul. 17, 2027
Exercise price | $ / shares	$ 1
Vested	133,333
Grant date	Jul. 17, 2023
Unvested	133,333
Grant 1 | Business Advisor [Member]
Expiry	Jul. 17, 2027
Exercise price | $ / shares	$ 1
Vested	16,667
Grant date	Jul. 17, 2023
Unvested	16,667
Grant 1 | Professors 3 [Member]
Expiry	Nov. 01, 2027
Exercise price | $ / shares	$ 2
Vested	16,667
Grant date	Nov. 01, 2023
Unvested	16,667
Grant 2 | Scientific Advisor
Expiry	Dec. 10, 2025
Exercise price | $ / shares	$ 2
Vested	100,000
Grant date	Dec. 10, 2020
Grant 2 | Professors [Member]
Expiry	Jul. 17, 2028
Exercise price | $ / shares	$ 1
Vested	133,333
Grant date	Jul. 17, 2023
Unvested	133,333
Grant 2 | Professors 2 [Member]
Expiry	Oct. 01, 2027
Exercise price | $ / shares	$ 0.50
Vested	33,333
Grant date	Oct. 01, 2023
Unvested	33,333
Grant 2 | Business Advisor [Member]
Expiry	Jul. 17, 2028
Exercise price | $ / shares	$ 1
Vested	16,666
Grant date	Jul. 17, 2023
Unvested	16,666
Grant 2 | Professors 3 [Member]
Expiry	Nov. 01, 2028
Exercise price | $ / shares	$ 2
Vested	16,666
Grant date	Nov. 01, 2023
Unvested	16,666
Grant 3 | Scientific Advisor
Expiry	Dec. 22, 2026
Exercise price | $ / shares	$ 2
Vested	325,000
Grant date	Dec. 22, 2021
Grant 3 | Professors [Member]
Expiry	Jul. 17, 2027
Exercise price | $ / shares	$ 1
Vested	133,333
Grant date	Jul. 17, 2023
Unvested	133,333
Grant 3 | Professors 2 [Member]
Expiry	Oct. 01, 2028
Exercise price | $ / shares	$ 0.50
Vested	33,333
Grant date	Oct. 01, 2023
Unvested	33,333
Grant 3 | Business Advisor [Member]
Expiry	Jul. 17, 2026
Exercise price | $ / shares	$ 1
Vested	16,667
Grant date	Jul. 17, 2023
Grant 4 | Scientific Advisor
Expiry	Dec. 22, 2027
Exercise price | $ / shares	$ 2
Vested	325,000
Grant date	Dec. 22, 2022
Grant 4 | Business Advisor [Member]
Expiry	Jul. 17, 2027
Exercise price | $ / shares	$ 1
Vested	16,667
Grant date	Jul. 17, 2023
Unvested	16,667
Grant 5 | Scientific Advisor
Expiry	Jul. 17, 2026
Exercise price | $ / shares	$ 0.50
Vested	50,000
Grant date	Jul. 17, 2023
Grant 5 | Professors [Member]
Expiry	Jul. 17, 2028
Exercise price | $ / shares	$ 1
Vested	133,333
Grant date	Jul. 17, 2023
Unvested	133,333
Grant 5 | Business Advisor [Member]
Expiry	Jul. 17, 2028
Exercise price | $ / shares	$ 1
Vested	16,666
Grant date	Jul. 17, 2023
Unvested	16,666
Grant | Professors 1
Expiry	Oct. 01, 2028
Exercise price | $ / shares	$ 2
Vested	50,000
Grant date	Oct. 01, 2023
Grant | Professors [Member]
Expiry	Jul. 17, 2026
Exercise price | $ / shares	$ 1
Vested	133,334
Grant date	Jul. 17, 2023
Grant | Professors 2 [Member]
Expiry	Oct. 01, 2026
Exercise price | $ / shares	$ 0.50
Vested	33,334
Grant date	Oct. 01, 2023
Grant | Professors 3 [Member]
Expiry	Nov. 01, 2026
Exercise price | $ / shares	$ 2
Vested	16,667
Grant date	Nov. 01, 2023
Grant 6 | Scientific Advisor
Expiry	Jul. 17, 2027
Exercise price | $ / shares	$ 0.50
Vested	50,000
Grant date	Jul. 17, 2023
Unvested	50,000
Grant 8 | Scientific Advisor
Expiry	Jul. 17, 2026
Exercise price | $ / shares	$ 0.50
Vested	50,000
Grant date	Jul. 17, 2023
Grant 9 | Scientific Advisor
Expiry	Jul. 17, 2027
Exercise price | $ / shares	$ 0.50
Vested	50,000
Grant date	Jul. 17, 2023
Unvested	50,000
Grant 10 | Scientific Advisor
Expiry	Jul. 17, 2028
Exercise price | $ / shares	$ 0.50
Vested	50,000
Grant date	Jul. 17, 2023
Unvested	50,000
Grant | Business Advisor [Member]
Expiry	Jul. 17, 2026
Exercise price | $ / shares	$ 1
Vested	16,667
Grant date	Jul. 17, 2023
Grant 7 | Scientific Advisor
Expiry	Jul. 17, 2028
Exercise price | $ / shares	$ 0.50
Vested	50,000
Grant date	Jul. 17, 2023
Unvested	50,000

Stock Plan (Details 3)

Stock Plan (Details 3)	3 Months Ended
	Mar. 31, 2024 $ / shares shares
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 4)

Stock Plan (Details 4) - Stock Options [Member] - $ / shares	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Number of Options Outstanding, Beginning balance	4,783,333	4,328,332	4,328,332
Number of Options, Granted	0
Number of Options Canceled, forfeited, or expired	0
Number of Options Outstanding, Ending balance	4,783,333	4,328,332	4,783,333
Numbeer of Options exercisable, Ending balance	3,883,336	4,328,332
Weighted Average Exercise Price, Beginning balance	$ 1.69	$ 2	$ 2
Weighted Average Exercise Price Granted	0	2
Weighted Average Exercise Price Exercised	0	0
Weighted Average Exercise Price Canceled, forfeited, or expired	0	2
Weighted Average Exercise Price, Ending balance	1.44	2	$ 1.69
Weighted Average Exercise Price Exercisable, Ending balance	1.87	2
Weighted average fair value of options, granted	$ 1.75	$ 2
Remaining Contract term, Beginning balance	2 years 10 months 28 days	2 years 9 months 10 days
Remaining Contract term, Ending balance	2 years 7 months 28 days	2 years 9 months 10 days
Remaining Contract term, Exercisable	2 years 4 months 20 days	2 years 9 months 10 days

Stock Plan (Details Narrative)

Stock Plan (Details Narrative) - USD ($)		1 Months Ended		3 Months Ended	12 Months Ended
	Dec. 04, 2022	Jul. 17, 2023	Dec. 22, 2022	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Nov. 01, 2023	Oct. 01, 2023
Unrecognized compensation				$ 161,135	$ 220,916
Licensing Agreements [Member]
Stock options at an exercise price							$ 2	$ 0.50
Stock options vest on one-year							16,667	33,333
Stock options vest on two-year							16,667	33,333
Vested stock option to purchase								50,000
Common stock at an exercise price								$ 2
Stock options							50,000	100,000
Stock options vest immediately							16,666	33,334
Three Year Stock Option [Member]
Exercisable option to purchase		266,668
Exercise price		$ 1
Three Year Stock Option One [Member]
Exercisable option to purchase		100,000
Exercise price		$ 0.50
Three Year Stock Option Two [Member]
Exercisable option to purchase		33,334
Exercise price		$ 1
Stock Options Granted To Officers [Member]
Granted an option to purchase of common stock					650,000
July 15, 2024 [Member] | Three Year Stock Option [Member]
Exercisable option to purchase				266,666
Exercise price				$ 1
July 15, 2025 [Member] | Three Year Stock Option [Member]
Exercisable option to purchase				266,666
Exercise price				$ 1
July 15, 2024 One [Member] | Three Year Stock Option [Member]
Exercisable option to purchase				100,000
Exercise price				$ 0.50
July 15, 2025 One [Member] | Three Year Stock Option [Member]
Exercisable option to purchase				100,000
Exercise price				$ 0.50
July 15, 2024 Two [Member] | Three Year Stock Option [Member]
Exercisable option to purchase				33,334
Exercise price				$ 1
July 15, 2025 Two [Member] | Three Year Stock Option [Member]
Exercisable option to purchase				33,332
Exercise price				$ 1
Stock Options Granted To Science Advisors and Employees [Member]
Granted an option to purchase of common stock	600,000		325,000		294,999	145,000
Weighted average excercise price			$ 2
Stock Options Granted To Science Advisors and Employees [Member] | Licensing Agreements [Member]
Stock options at an exercise price							$ 2	$ 0.50
Stock options vest on one-year							16,667	33,333
Stock options vest on two-year							16,667	33,333
Vested stock option to purchase								50,000
Common stock at an exercise price								$ 2
Stock options							50,000	100,000
Stock options vest immediately							16,666	33,334

Capital Stock (Details)

Capital Stock (Details) - Common Stock Purchase Warrants [Member] - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Warrants Outstanding, Beginning balance	295,000	295,000
Warrants Outstanding, Ending balance	295,000	295,000
Weighted Average Exercise Price, Beginning balance	$ 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, Ending balance	$ 1	$ 1

Capital Stock (Details Narrativ

Capital Stock (Details Narrative) - $ / shares	1 Months Ended	3 Months Ended
	Jun. 15, 2021	Mar. 31, 2024	Dec. 31, 2023
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		13,649,789	13,649,789
Common Stock, Shares Outstanding		13,649,789	13,649,789
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
Preferred Shares, shares outstanding		2,000	2,000
Series A Preferred Stock [Member]
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
Preferred Shares, shares outstanding		2,000	2,000