Inhibikase Therapeutics (IKT) S-1 1 Feb 23 IPO registration Financial data

Cover Page

Cover Page	9 Months Ended
	Sep. 30, 2022
Cover [Abstract]
Document Type	S-1
Amendment Flag	false
Entity Registrant Name	INHIBIKASE THERAPEUTICS, INC.
Entity Central Index Key	0001750149
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false

Condensed Balance Sheets

Condensed Balance Sheets - USD ($)	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 5,781,918	$ 40,750,133	$ 13,953,513
Marketable securities	20,752,290
Accounts receivable	13,842	110,141	0
Prepaid research and development	932,419	107,000	774,356
Prepaid expenses and other current assets	505,924	1,502,725	54,837
Total current assets	27,986,393	42,469,999
Equipment and improvements	241,574
Right-of-use asset	353,250
Total assets	28,581,217	42,469,999	14,782,706
Current liabilities:
Accounts payable	781,223	1,089,778	1,720,680
Lease obligation, current	142,048
Accrued expenses and other current liabilities	2,289,726	2,715,761	632,934
Deferred revenue		0	2,325,741
Notes payable	0	248,911	42,534
Total current liabilities	3,212,997	4,054,450	4,721,889
Notes payable, net of current portion		0	276,461
Lease obligations	232,020
Total liabilities	3,445,017	4,054,450	4,998,350
Commitments and contingencies (see Note 15)
Stockholders' equity:
Preferred stock	0	0	0
Common stock	25,227	25,155	10,051
Additional paid-in capital	68,676,935	68,208,081	24,805,929
Accumulated other comprehensive income	26,828	0
Accumulated deficit	(43,592,790)	(29,817,687)	(15,031,624)
Total stockholders' equity	25,136,200	38,415,549	9,784,356
Total liabilities and stockholders' equity	$ 28,581,217	$ 42,469,999	$ 14,782,706

Condensed Balance Sheets (Paren

Condensed Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement Of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000	10,000,000
Preferred stock, shares issued	0	0	0
Preferred stock, shares outstanding	0	0	0
Common stock, par value	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000	100,000,000
Common stock, shares issued	25,227,051	25,155,198	10,050,849
Common stock, shares outstanding	25,227,051	25,155,198	10,050,849

Condensed Statements of Operati

Condensed Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Revenue:
Total revenue	$ 7,291	$ 328,459	$ 59,874	$ 3,098,661	$ 3,100,605	$ 698,468
Revenue From Contract With Customer Product And Service Extensible List	Grant [Member]	Grant [Member]	Grant [Member]	Grant [Member]	Grant [Member]	Grant [Member]
Costs and expenses:
Research and development	$ 2,981,653	$ 3,154,553	$ 8,980,827	$ 7,968,846	$ 11,359,104	$ 893,802
Selling, general and administrative	1,538,737	1,644,946	4,872,681	4,854,494	6,507,641	2,623,158
Total costs and expenses	4,520,390	4,799,499	13,853,508	12,823,340	17,866,745	3,516,960
Loss from operations	(4,513,099)	(4,471,040)	(13,793,634)	(9,724,679)	(14,766,140)	(2,818,492)
Interest income	18,536	0	18,536	0
Interest expense	0	(157)	(5)	(19,765)	(19,923)	(29,402)
Net loss	(4,494,563)	(4,471,197)	(13,775,103)	(9,744,444)	$ (14,786,063)	$ (2,847,894)
Unrealized gains on marketable securities	26,828	0	26,828	0
Comprehensive loss	$ (4,467,735)	$ (4,471,197)	$ (13,748,275)	$ (9,744,444)
Net loss per share — basic	$ (0.18)	$ (0.18)	$ (0.55)	$ (0.61)	$ (0.81)	$ (0.35)
Net loss per share — diluted	$ (0.18)	$ (0.18)	$ (0.55)	$ (0.61)	$ (0.81)	$ (0.35)
Weighted average number of common share basic	25,227,051	25,143,559	25,219,931	15,868,421	18,209,198	8,212,581
Weighted Average Number of Shares Outstanding, Diluted	25,227,051	25,143,559	25,219,931	15,868,421	18,209,198	8,212,581

Condensed Statements of Stockho

Condensed Statements of Stockholders' Equity (Unaudited) - USD ($)	Total	Offering	IPO	Common Stock	Common Stock Offering	Common Stock IPO	Additional Paid-In Capital	Additional Paid-In Capital Offering	Additional Paid-In Capital IPO	Accumulated Other Comprehensive Income	Accumulated Deficit
Beginning balance at Dec. 31, 2019	$ (4,490,016)			$ 8,181			$ 7,685,533				$ (12,183,730)
Beginning balance, Shares at Dec. 31, 2019				8,180,937
Stock-based compensation expense	573,695						573,695
Warrant expense	1,443,426						1,443,426
Issuance of common stock	4,870		$ 14,595,045	$ 15		$ 1,800	4,855		$ 14,593,245
Issuance of common stock, Shares				14,175		1,800,000
Conversion of notes	505,230			$ 55			505,175
Conversion of notes, Shares				55,737
Net loss	(2,847,894)										(2,847,894)
Ending balance at Dec. 31, 2020	$ 9,784,356			$ 10,051			24,805,929				(15,031,624)
Ending balance, Shares at Dec. 31, 2020	10,050,849			10,050,849
Stock-based compensation expense	$ 591,124						591,124
Warrant expense	237,768						237,768
Issuance of common stock	60,391			$ 9			60,382
Issuance of common stock, Shares				9,000
Net loss	(2,637,068)										(2,637,068)
Ending balance at Mar. 31, 2021	8,036,571			$ 10,060			25,695,203				(17,668,692)
Ending balance, Shares at Mar. 31, 2021				10,059,849
Beginning balance at Dec. 31, 2020	$ 9,784,356			$ 10,051			24,805,929				(15,031,624)
Beginning balance, Shares at Dec. 31, 2020	10,050,849			10,050,849
Warrant expense	$ 658,945
Net loss	(9,744,444)
Ending balance at Sep. 30, 2021	43,161,479			$ 25,155			67,912,392				(24,776,068)
Ending balance, Shares at Sep. 30, 2021				25,155,198
Beginning balance at Dec. 31, 2020	$ 9,784,356			$ 10,051			24,805,929				(15,031,624)
Beginning balance, Shares at Dec. 31, 2020	10,050,849			10,050,849
Stock-based compensation expense	$ 1,531,876						1,531,876
Warrant expense	688,784						688,784
Issuance of common stock	60,391		$ 41,135,357	$ 9		$ 15,000	60,382		$ 41,120,357
Issuance of common stock, Shares				9,000		15,000,000
Issuance of common stock, stock options exercised	848			$ 95			753
Issuance of common stock, stock options exercised, Shares				95,349
Net loss	(14,786,063)										(14,786,063)
Ending balance at Dec. 31, 2021	$ 38,415,549			$ 25,155			68,208,081			$ 0	(29,817,687)
Ending balance, Shares at Dec. 31, 2021	25,155,198			25,155,198
Beginning balance at Mar. 31, 2021	$ 8,036,571			$ 10,060			25,695,203				(17,668,692)
Beginning balance, Shares at Mar. 31, 2021				10,059,849
Stock-based compensation expense	322,483						322,483
Warrant expense	239,415						239,415
Issuance of common stock		$ 41,135,357			$ 15,000			$ 41,120,357
Issuance of common stock, Shares					15,000,000
Issuance of common stock, stock options exercised	(43,295)			$ 74			(43,369)
Issuance of common stock, stock options exercised, Shares				73,496
Net loss	(2,636,179)										(2,636,179)
Ending balance at Jun. 30, 2021	47,054,352			$ 25,134			67,334,089				(20,304,871)
Ending balance, Shares at Jun. 30, 2021				25,133,345
Stock-based compensation expense	352,419						352,419
Warrant expense	181,762						181,762
Issuance of common stock, cashless warrant exercise Shares				21,853
Issuance of common stock, cashless warrant exercise	44,143			$ 21			44,122
Net loss	(4,471,197)										(4,471,197)
Ending balance at Sep. 30, 2021	43,161,479			$ 25,155			67,912,392				(24,776,068)
Ending balance, Shares at Sep. 30, 2021				25,155,198
Beginning balance at Dec. 31, 2021	$ 38,415,549			$ 25,155			68,208,081			0	(29,817,687)
Beginning balance, Shares at Dec. 31, 2021	25,155,198			25,155,198
Stock-based compensation expense	$ 123,229						123,229
Issuance of common stock	67,000			$ 50			66,950
Issuance of common stock, Shares				50,000
Issuance of common stock, stock options exercised	44,142			$ 22			44,120
Issuance of common stock, stock options exercised, Shares				21,853
Net loss	(4,640,601)										(4,640,601)
Ending balance at Mar. 31, 2022	34,009,319			$ 25,227			68,442,380			0	(34,458,288)
Ending balance, Shares at Mar. 31, 2022				25,227,051
Beginning balance at Dec. 31, 2021	$ 38,415,549			$ 25,155			68,208,081			0	(29,817,687)
Beginning balance, Shares at Dec. 31, 2021	25,155,198			25,155,198
Warrant expense	$ 0
Net loss	(13,775,103)
Ending balance at Sep. 30, 2022	$ 25,136,200			$ 25,227			68,676,935			26,828	(43,592,790)
Ending balance, Shares at Sep. 30, 2022	25,227,051			25,227,051
Beginning balance at Mar. 31, 2022	$ 34,009,319			$ 25,227			68,442,380			0	(34,458,288)
Beginning balance, Shares at Mar. 31, 2022				25,227,051
Stock-based compensation expense	132,767						132,767
Net loss	(4,639,939)										(4,639,939)
Ending balance at Jun. 30, 2022	29,502,147			$ 25,227			68,575,147			0	(39,098,227)
Ending balance, Shares at Jun. 30, 2022				25,227,051
Stock-based compensation expense	101,788						101,788
Other comprehensive income	26,828									26,828
Net loss	(4,494,563)										(4,494,563)
Ending balance at Sep. 30, 2022	$ 25,136,200			$ 25,227			$ 68,676,935			$ 26,828	$ (43,592,790)
Ending balance, Shares at Sep. 30, 2022	25,227,051			25,227,051

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Operating activities
Net loss	$ (13,775,103)	$ (9,744,444)	$ (14,786,063)	$ (2,847,894)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	1,681	0
Stock-based compensation expense	357,784	1,266,026	1,531,876	573,695
Noncash lease expense	20,818	0
Noncash consulting fees	67,000	60,391	60,391	148,795
Non-cash interest			0	17,260
Noncash PPP loan forgiveness	0	(27,550)	(27,550)	0
Warrant expense	0	658,945	688,784	1,443,426
Changes in operating assets and liabilities:
Accounts receivable	96,299	(217,482)	(110,141)
Prepaid expenses and other current assets	996,801	(486,551)	(1,447,888)	(37,913)
Prepaid research and development	(825,419)	509,975	667,356	0
Accounts payable	(308,555)	(1,166,879)	(630,902)	(247,071)
Accrued expenses and other current liabilities	(449,718)	1,272,076	2,082,827	(1,076,758)
Deferred revenue	23,683	(2,325,741)	(2,325,741)	897,105
Net cash used in operating activities	(13,794,729)	(10,201,234)	(14,297,051)	(1,129,355)
Investing activities
Purchases of investments - marketable securities	(20,725,462)	0
Purchases of equipment and improvements	(243,255)	0
Net cash used in investing activities	(20,968,717)	0
Financing activities
Proceeds from notes payable			0	272,800
Proceeds from issuance of common stock	0	41,135,357	0	4,870
Issuance of common stock from exercise of stock options	44,142	78,500	78,500	0
Payment of employee taxes in connection with stock option exercise	0	(77,652)	(77,652)	0
Proceeds from issuance of common stock upon initial public offering, net of issuance costs			41,135,357	14,786,741
Repayments of notes payable	(248,911)	(42,534)	(42,534)	0
Net cash (used in) provided by financing activities	(204,769)	41,093,671	41,093,671	15,064,411
Net (decrease) increase in cash and cash equivalents	(34,968,215)	30,892,437	26,796,620	13,935,056
Cash and cash equivalents at beginning of period	40,750,133	13,953,513	13,953,513	18,457
Cash and cash equivalents at end of period	5,781,918	44,845,950	40,750,133	13,953,513
Supplemental disclosures of cash flow information
Cash paid for interest	973	19,608	1,148	6,249
Non-cash financing activities
Notes payable settled with common stock			0	505,230
Notes payable settled with new notes payable			$ 0	$ 42,534
PPP loan forgiveness	$ 0	$ 27,550

Nature of Business

Nature of Business	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Business	1. Nature of Business Inhibikase Therapeutics, Inc. (the “Company,” “we” or “our”) is a clinical-stage pharmaceutical company developing therapeutics for Parkinson’s disease, or PD, and related disorders. The Company’s multi-therapeutic pipeline has a primary focus on neurodegeneration and its lead program IkT-148009, IkT-148009, IkT-148009 Parkinson’s-related IkT-148009 IkT-148009 The Company is also developing platform technologies for alternate ways to deliver protein kinase inhibitors in patients. Our first example of this technology is IkT-001Pro, IkT-001Pro two-part IkT-001Pro IkT-001Pro standard-of-care SP-CML. IkT-001Pro IkT-001Pro standard-of-care SP-CML two-period-wait-list-crossover-switching	1. Nature of Business Inhibikase Therapeutics, Inc. (the “Company”), incorporated on June 3, 2010 as a Delaware corporation with its headquarters in Atlanta, Georgia, is developing therapeutics for neurodegenerative disease inside and outside of the brain. The Company filed two Investigational New Drug Applications, or INDs, for its lead programs in neurodegenerative disease with the U.S. Food and Drug Administration, or FDA, in the first quarter of 2019. The Company’s registration statement on Form S-1 non-assessable The Company utilizes small molecule, oral protein kinase inhibitors to treat Parkinson’s Disease, or PD, and its GI complications. The Company has shown in animal models of progressive PD that its lead clinical candidate, IkT-148009, c-Abl, Historically, the multi-decade failures in the treatment of neurodegenerative diseases such as PD result from a lack of understanding of the biochemistry of the disease processes involved. Neurodegeneration is marked by a progressive degeneration and loss of function of neurons which send and receive signals from the brain. Historically, the cause of a neurodegenerative disease was thought to be a “plaque” made up of a misfolded and/or aggregated protein(s). The Company has taken a different approach, by identifying the proteins that become dysfunctional in a disease pathway and seeking to understand how a dysfunctional protein causes disease. Using this strategy, the Company believes it has discovered at least one enzyme, c-Abl, c-Abl. c-Abl, In addition to programs in PD, our platform drug discovery and delivery technologies have identified additional opportunities, including a potential treatment for bacterial or viral infections in the brain using a single agent at fixed dose, and an oncology opportunity in stable-phase Chronic Myelogenous Leukemia, or CML. Our product for CML, IkT-001Pro, standard-of-care user-fee IkT-001Pro IkT-001Pro regarding the safety and effectiveness of an approved compound. Consistent with FDA guidance on the 505(b)(2) pathway, we will seek input from the FDA as to what should be included in the application prior to submission of the 505(b)(2) application. Pursuit of this oncology opportunity will seek to validate the pharmacology advantage of our prodrug technology in a well understood patient population with an approved drug substance. If we are able to validate IkT-001Pro IkT-001Pro IkT-148009. Liquidity The Company has recognized recurring losses. At December 31, 2021, the Company had working capital of $38,415,549, an accumulated deficit of $29,817,687, cash of $40,750,133 and accounts payable and accrued expenses of $3,805,539. At December 31, 2021, the Company had active grants in the amount of $385,888, all of which remained available in accounts held by the U.S. Treasury as of March 14, 2022. The future success of the Company is dependent on its ability to successfully obtain additional working capital, obtain regulatory approval for and successfully launch and commercialize its product candidates and to ultimately attain profitable operations. Historically, the Company has funded its operations primarily through cash received in connection with revenue from its various grant programs. In addition, in June 2021 and December 2020, the Company raised approximately $41.1 million and $14.6 million in working capital from its underwritten public offering (the “June 2021 Offering”) and its initial public offering (“IPO”), respectively. The Company is subject to a variety of risks similar to other early-stage life science companies including, but not limited to, the successful development, regulatory approval, and market acceptance of the Company’s product candidates, development by its competitors of new technological innovations, protection of proprietary technology, and raising additional working capital. The Company has incurred significant research and development expenses and general and administrative expenses related to its product candidate programs. The Company anticipates costs and expenses to increase in the future as the Company continues to develop its product candidates. The Company may seek to fund its operations through additional public equity, private equity, or debt financings, as well as other sources. However, the Company may be unable to raise additional working capital, or if it is able to raise additional capital, it may be unable to do so on commercially favorable terms. The Company’s failure to raise capital or enter into such other arrangements if and when needed would have a negative impact on the Company’s business, results of operations and financial condition and the Company’s ability to continue to develop its product candidates. The Company estimates that its working capital at December 31, 2021 is sufficient to fund its normal operations into the third quarter of 2023. The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the ordinary course of business. The consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might result from the outcome of the uncertainties described above.

Liquidity

Liquidity	9 Months Ended
	Sep. 30, 2022
Disclosure Of Liquidity And Going Concern [Abstract]
Liquidity	2. Liquidity The Company has recognized recurring losses. At September 30, 2022, the Company had working capital of $24,773,396, an accumulated deficit of $43,592,790, cash of $5,781,918, marketable securities of $20,752,290 and accounts payable, accrued expenses and other current liabilities of $3,070,949. The Company had active grants in the amount of $385,888, of which $300,386 remained available in accounts held by the U.S. Treasury as of November 1, 2022. The future success of the Company is dependent on its ability to have the FDA lift the clinical hold on the Company’s IkT-148009 The Company is subject to a variety of risks similar to other early-stage life science companies including, but not limited to, the successful development, regulatory approval, and market acceptance of the Company’s product candidates, development by its competitors of new technological innovations, protection of proprietary technology, and raising additional working capital. The Company has incurred significant research and development expenses and general and administrative expenses related to its product candidate programs. The Company anticipates costs and expenses to increase in the future as the Company continues to develop its product candidates. The Company may seek to fund its operations through additional public equity, private equity, or debt financings, as well as other sources. However, the Company may be unable to raise additional working capital, or if it is able to raise additional capital, it may be unable to do so on commercially favorable terms. The Company’s failure to raise capital or enter into such other arrangements if and when needed would have a negative impact on the Company’s business, results of operations and financial condition and the Company’s ability to continue to develop its product candidates. The Company estimates that its working capital at September 30, 2022 is sufficient to fund its normal operations through February 2024. However, until the Company receives and evaluates the official clinical hold letter from the FDA, it is unable to fully evaluate the effect of the clinical hold on the Company’s liquidity. For example, if or when the clinical hold is lifted by the FDA, it is likely that the Company will have to recommence its IkT-148009 The accompanying unaudited condensed consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the ordinary course of business. The condensed consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might result from the outcome of the uncertainties described above.

Basis of Presentation and Signi

Basis of Presentation and Significant Accounting Policies	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation and Significant Accounting Policies	3. Basis of Presentation and Significant Accounting Policies Basis of Presentation of Interim Financial Statements The accompanying unaudited condensed consolidated financial statements were prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) for interim financial statements and, in the opinion of management, include all normal and recurring adjustments necessary to present fairly the results of the interim periods shown. The December 31, 2021 balance sheet was derived from December 31, 2021 audited financial statements. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles (“US GAAP”) have been condensed or omitted pursuant to such SEC rules and regulations. Management believes that the disclosures made are adequate to make the information presented not misleading. The results for the interim periods are not necessarily indicative of results to be expected for the fiscal year ending December 31, 2022. The condensed unaudited consolidated financial statements contained herein should be read in conjunction with the Company’s annual audited financial statements and notes thereto for the year ended December 31, 2021 included in the Company’s Annual Report on Form 10-K The unaudited condensed consolidated financial statements have been prepared in conformity with US GAAP, which prescribes elimination of all significant intercompany accounts and transactions in the accounts of the Company and its wholly-owned subsidiary, IKT Securities Corporation, Inc., which was incorporated in the Commonwealth of Massachusetts in December 2021. Any reference in these notes to applicable guidance is meant to refer to the authoritative US GAAP as found in the Accounting Standards Codification (“ASC”) and Accounting Standards Updates (“ASU”) of the Financial Accounting Standards Board (“FASB”). From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies and are generally adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the impact of recently issued standards that are not yet effective will not have a material impact on its financial position or results of operations upon adoption. The Company qualifies as an “emerging growth company” as defined in the Jumpstart Our Business Startups Act of 2012, as amended, or the JOBS Act. The JOBS Act permits an emerging growth company such as the Company to take advantage of an extended transition period to comply with new or revised accounting standards applicable to public companies until those standards would otherwise apply to private companies. The Company has elected not to “opt out” of such extended transition period, which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company will adopt the new or revised standard at the time private companies adopt the new or revised standard and will do so until such time that it either (i) irrevocably elects to “opt out” of such extended transition period or (ii) no longer qualifies as an emerging growth company. Use of Estimates The preparation of the Company’s financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. The Company utilizes certain estimates in the determination of its assertions made in connection with its assessment of liquidity and working capital adequacy, of the fair value of its stock options and warrants, deferred tax valuation allowances and revenue recognition, to record expenses relating to research and development contracts and accrued expenses. The Company bases its estimates on historical experience and other market-specific or other relevant assumptions that it believes to be reasonable under the circumstances. Actual results could differ from such estimates. Concentrations of Credit Risk For the three and nine months ended September 30, 2022 and 2021, the Company derived more than 90% of its total revenue from a single source, the United States Government, in the form of federal research grants. Revenue Recognition The Company generates revenue from research and development grants under contracts with third parties that do not create customer-vendor relationships. The Company’s research and development grants are non-exchange Revenue from Contracts with Customers Leases The Company accounts for its leases under ASU 2021-09, 2018-10, Leases right-of-use Leases are classified as either finance leases or operating leases. A lease is classified as a finance lease if any one of the following criteria are met: the lease transfers ownership of the asset by the end of the lease term, the lease contains an option to purchase the asset that is reasonably certain to be exercised, the lease term is for a major part of the remaining useful life of the asset or the present value of the lease payments equals or exceeds substantially all of the fair value of the asset. A lease is classified as an operating lease if it does not meet any of these criteria. For all leases at the lease commencement date, a right-of-use right-of-use The right-of-use right-of-use Lease payments included in the measurement of the lease liability comprise the following: the fixed noncancelable lease payments, payments for optional renewal periods where it is reasonably certain the renewal period will be exercised, and payments for early termination options unless it is reasonably certain the lease will not be terminated early. Lease cost for operating leases consists of the lease payments plus any initial direct costs, primarily brokerage commissions, and is recognized on a straight-line basis over the lease term. Included in lease cost are any variable lease payments incurred in the period that are not included in the initial lease liability and lease payments incurred in the period for any leases with an initial term of 12 months or less. Lease cost for finance leases consists of the amortization of the right-of-use The Company has made an accounting policy election to not recognize leases with an initial term of 12 months or less within our condensed consolidated balance sheets and to recognize those lease payments on a straight-line basis in our condensed consolidated statements of operations and comprehensive loss over the lease term. Equipment and Improvements Equipment and improvements ar r th re e fi ve yea Estimated Useful Economic Life Leasehold property improvements, right of use assets Lesser of lease term or useful life Furniture and office equipment 5 years Lab equipment 3 Years IT equipment 3 years Fair Value Measurement The Company has certain financial assets and liabilities recorded at fair value which have been classified as Level 1, 2 or 3 within the fair value hierarchy as described in the accounting standards for fair value measurements. • Level 1 — Fair values are determined utilizing quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access; • Level 2 — Fair values are determined by utilizing quoted prices for identical or similar assets and liabilities in active markets or other market observable inputs such as interest rates, yield curves and foreign currency spot rates; and • Level 3 — inputs are unobservable inputs that reflect the Company’s own assumptions about the assumptions market participants would use in pricing the asset or liability. Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The Company’s financial assets, which include cash equivalents and marketable securities, have been initially valued at the transaction price, and subsequently revalued at the end of each reporting period, utilizing third-party pricing services. The pricing services utilize industry standard valuation models, including both income and market based approaches, to determine value and improvements are stated at cost, less accumulated depreciation. Marketable Securities The Company’s marketable securities consist of U.S. Treasury securities with maturities of less than one year which are classified as available-for-sale Available-for-sale Available-for-sale	2. Summary of Significant Accounting Policies Basis of Presentation The accompanying consolidated financial statements for the years ended December 31, 2021 and 2020, have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission (the “SEC”) and Generally Accepted Accounting Principles in the United States (“U.S. GAAP”) for financial information, which prescribes elimination of all significant inter-company accounts and transactions in the accounts of the Company and its wholly owned subsidiary, IKT Securities Corporation, which was incorporated in the Commonwealth of Massachusetts in December 2021. In the opinion of management, these consolidated financial statements reflect all adjustments wh On August 21, 2020, the Company filed a Certificate of Amendment of its Certificate of Incorporation with the Secretary of State of the State of Delaware that effected a one-for- 1.14396 .001 one-for -1.14396 Consolidation The accompanying consolidated financial statements include the Company and its wholly owned subsidiary, IKT Securities Corporation. The Company has eliminated all inter-company transactions for the years presented. Use of Estimates The preparation of the Company’s financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. The Company utilizes certain estimates in the determination of the fair value of its stock options and warrants, deferred tax valuation allowances and revenue recognition, to record expenses relating to research and development contracts and accrued expenses. The Company bases its estimates on historical experience and other market-specific or other relevant assumptions that it believes to be reasonable under the circumstances. Actual results could differ from such estimates. Off-Balance The Company has no significant off-balance The Company has not experienced any losses in such accounts and management believes that the Company does not have significant credit risk with respect to such cash. For the years ended December 31, 2021 and 2020, the Company derived more than 90 Fair Value Measurements For certain financial instruments, including cash and accounts payable, the carrying amounts approximate their fair values as of December 31, 2021 and 2020 because of their short-term nature. Revenue Recognition The Company generates revenue from research and development grants under contracts with third parties that do not create customer-vendor relationships. The Company’s research and development grants are non-exchange Research and Development Costs Costs incurred in the research and development of the Company’s product candidates are expensed as incurred. Research and development expenses consist of costs incurred in performing research and development activities, including activities associated with performing services under grant revenue contracts and include salaries and benefits, stock compensation, research-related subcontractors and consultants, supplies and overhead costs. Advance payments made to suppliers and contract research organizations are classified as prepaid research and development and are expensed as research and development as the supplies are consumed and the contract services are provided. Stock-Based Compensation The Company has a stock-based compensation plan which is more fully described in Note 6. The Company records stock-based compensation for options granted to employees and to members of the board of directors for their services on the board of directors, based on the grant date fair value of awards issued, and the expense is recorded on a straight-line basis over the applicable service period, which is generally one to two years. The Company accounts for non-employee non-employee The Company uses the Black-Scholes-Merton option-pricing model to determine the fair value of stock options. The use of the Black-Scholes-Merton option-pricing model requires management to make assumptions with respect to the expected term of the option, the expected volatility of the common stock consistent with the expected life of the option, risk-free interest rates and expected dividend yields of the common stock. The Company has concluded that the historical share option exercise experience does not provide a reasonable basis upon which to estimate expected term. Therefore, the expected term was determined according to the simplified method, which is the average of the vesting tranche dates and the contractual term. Due to the lack of Company specific historical and implied volatility data, we have based our estimate of expected volatility primarily on the historical volatility of a group of similar companies that are publicly traded. For these analyses, companies with comparable characteristics are selected, including enterprise value and position within the industry, and with historical share price information sufficient to meet the expected life of the stock-based awards. The Company computes the historical volatility data using the daily closing prices for the selected companies’ shares during the equivalent period of the calculated expected term of its stock-based awards. The risk-free interest rate is determined by reference to U.S. Treasury zero-coupon Income Taxes The Company provides for income taxes using the asset and liability method. The Company provides deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the Company’s financial statement carrying amounts and the tax bases of assets and liabilities using enacted tax rates expected to be in effect in the years in which the differences are expected to reverse. A valuation allowance is provided to reduce the deferred tax assets to the amount that will more likely than not be realized. The Company does not have any material uncertain tax positions for which reserves would be required. The Company will recognize interest and penalties related to uncertain tax positions, if any, in income tax expense. Net Loss Per Share Basic net loss per share is calculated by dividing net loss applicable to common stockholders by the weighted-average number of shares outstanding during the period, without consideration for common stock equivalents. Diluted net loss per share is calculated by adjusting the weighted-average number of shares outstanding for the dilutive effect of common stock equivalents outstanding for the period, determined using the treasury-stock method. For purposes of the diluted net loss per share calculation, warrants to purchase common stock and stock options are considered to be common stock equivalents, but have been excluded from the calculation of diluted net loss per share, as their effect would be anti-dilutive for all periods presented. Therefore, basic and diluted net loss per share applicable to common stockholders were the same for all periods presented. Recent Accounting Standards From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies and are generally adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the impact of recently issued standards that are not yet effective will not have a material impact on its financial position or results of operations upon adoption. The Company qualifies as an “emerging growth company” as defined in the Jumpstart Our Business Startups Act of 2012, as amended, or the JOBS Act. The JOBS Act permits an emerging growth company such as the Company to take advantage of an extended transition period to comply with new or revised accounting standards applicable to public companies until those standards would otherwise apply to private companies. The Company has elected not to “opt out” of such extended transition period, which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company will adopt the new or revised standard at the time private companies adopt the new or revised standard and will do so until such time that it either (i) irrevocably elects to “opt out” of such extended transition period or (ii) no longer qualifies as an emerging growth company. Accounting Standards Adopted On January 1, 2020, the Company adopted ASU No. 2018-07, Non-employee 2018-07”), non-employees. non-employee In February 2016, the FASB issued ASU No. 2016-02, 2016-02”), 2016-02, right-of-use 2016-02 years beginning after December 15, 2018 and interim periods within those years, and after December 15, 2021 and interim periods beginning after December 15, 2021 for all other entities. Early adoption is permitted. Entities are required to use a modified retrospective approach of adoption for leases that exist or are entered into after the beginning of the earliest comparative period in the financial statements. Full retrospective application is prohibited. The adoption of this ASU did not have a material impact on the Company’s consolidated financial statements. In December 2019, the FASB issued ASU 2019-12 2019-12 Accounting Standards Issued, Not Yet Adopted In August 2020, the FASB issued ASU No. 2020-06, 470-20) 815-40) (“ASU 2020-06”). 2020-06 2020-06 if-converted 2020-06

Fair Value of Financial Instrum

Fair Value of Financial Instruments	9 Months Ended
	Sep. 30, 2022
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	4. Fair Value of Financial Instruments The following table summarizes cash equivalents and marketable securities measured at their fair value on a recurring basis as of September 30, 2022: Fair Value Measurements as of September 30, 2022 Using: Level 1 Level 2 Level 3 Total Assets U.S. Treasury obligations $ 20,752,290 $ — $ — $ 20,752,290 Total $ 20,752,290 $ — $ — $ 20,752,290 There were no marketable securities as of December 31, 2021.

Marketable Securities

Marketable Securities	9 Months Ended
	Sep. 30, 2022
Investments, Debt and Equity Securities [Abstract]
Marketable Securities	5. Marketable Securities Marketable securities consisted of the following at September 30, 2022: September 30, 2022 Amortized Unrealized Unrealized Fair Marketable securities, available-for-sale: U.S. Treasury obligations $ 20,725,462 $ 50,836 $ (24,008 ) $ 20,752,290 Total $ 20,725,462 $ 50,836 $ (24,008 ) $ 20,752,290 As of September 30, 2022, the Company held two U.S. Treasury debt securities that were in an unrealized gain position totaling $50,836 and two U.S. Treasury debt securities that were in an unrealized loss position totaling $24,008. There were no marketable securities as of December 31, 2021.

Equipment and Improvements

Equipment and Improvements	9 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Equipment and Improvements	6. Equipment and Improvements Equipment and Improvements, net September 30, Furniture and office equipment $ 72,692 Lab equipment 153,668 IT equipment 16,895 243,255 Less: Accumulated Depreciation 1,681 Total $ 241,574

Supplemental Balance Sheet Info

Supplemental Balance Sheet Information	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Supplemental Balance Sheet Information	7. Supplemental Balance Sheet Information Accrued expenses and other current liabilities consist of the following: September 30, December 31, Accrued consulting $ 229,661 $ 210,000 Accrued compensation 417,573 421,734 Deferred revenue 23,683 — Accrued research and development 1,586,138 2,077,932 Accrued interest — 968 Accrued other 32,671 5,127 Total accrued expenses and other current liabilities $ 2,289,726 $ 2,715,761	3. Supplemental Balance Sheet Information Accrued expenses and other current liabilities consist of the following: December 31, December 31, Accrued consulting $ 210,000 $ 115,405 Accrued compensation 421,734 — Accrued legal and professional fees — 383,286 Accrued research and development 2,077,932 83,491 Accrued interest 968 1,673 Accrued other 5,127 49,079 Total accrued expenses and other current liabilities $ 2,715,761 $ 632,934

Notes Payable

Notes Payable	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
Notes Payable	8. Notes Payable Notes payable outstanding were $0 and $248,911 at September 30, 2022 and December 31, 2021, respectively. Note Payable to CEO On February 5, 2020 (the “Issue Date”), the Company issued a note payable to its CEO (the “CEO Note”) in the face amount of $245,250 bearing 1.59% APR simple interest in exchange for cash. The net proceeds of $245,250 were used as working capital by the Company. The note carried an original maturity of the earlier of the sixth month following the Issue Date or the date the Company has sufficient funds to repay the CEO Note 4.87 On June 13, 2020, the holder of the CEO Note and the Company entered into a restated agreement (the “CEO Restated Note”). The CEO Restated Note in the amount of $248,911 extended the stated maturity date of the CEO Note from the earlier of the sixth month following the (original) Issue Date or the date the Company has sufficient funds to repay the note to the earlier of the 30th month following the (original) Issue Date or the date the Company has sufficient funds to repay the CEO Restated Note. The Issue Date, February 5, 2020, remained unchanged. In addition, the interest rate was reduced, effective as of the Issue Date, from 1.59% APR to 0.25%. The CEO Restated Note also changed the exercise price of the warrant from $4.87 to $4.81 per share in the case of any default. The other provisions of the CEO Restated Note remained the same, in all material respects, to the CEO Note. The Company and its CEO agreed that the CEO Restated Note would not be repaid for a minimum of 12 months following the closing of its initial public offering. The principal balance of the CEO Note was $248,911 at December 31, 2021. The principal balance plus accrued and unpaid interest on the CEO Note were settled in full, without adjustment, in cash on January 3, 2022.	4. Notes Payable Notes payable outstanding were $248,911 and $318,995 at December 31, 2021 and 2020, respectively. 12/31/2021 12/31/2020 2019 Note $ — $ — Fifth Restated Note — 42,534 2019 CFO Note — — PPP Note — 27,550 CEO Restated Note 248,911 248,911 Total notes payable $ 248,911 $ 318,995 Future principal payments on the notes payable as of December 31, 2021 are as follows: Year ended December 31, 2022 $ 248,911 2023 — 2024 — 2025 — 2026 — Total notes payable $ 248,911 Revolving Demand Promissory Note On January 1, 2019, the Company issued a note (the “2019 Note”) in the face amount of $98,419 bearing 5.25% APR simple interest as payment for the balance due on a 2018 note that matured on January 1, 2019 January 1, 2020 re-measured On January 1, 2020, the Company issued a note (the “2020 Note”) in the face amount of $103,586 bearing 5.25% APR simple interest as settlement in full on the 2019 Note that matured on January 1, 2020. The 2020 Note had a January 1, 2021 maturity date. Upon occurrence of certain conditions including the sale of a division of the Company or upon the date on which the Company closes on certain financings, the due date for some or all of the unpaid principal and accrued and unpaid interest may have become accelerated. The Company assessed the terms and features of the 2020 Note and determined that none of the terms and features represented embedded derivatives that require bifurcation. On June 30, 2020, the holder of the 2020 Note and the Company entered into an agreement to settle the 2020 Note early. As full consideration and settlement of the 2020 Note’s June 30 principal balance plus accrued and unpaid interest in the amount of $106,334, the Company issued a new promissory note to the holder in the amount of $42,534 (the “Fifth Restated Note”) with substantially similar terms as the 2020 Note and it matures on the earlier of a significant transaction, including an initial public offering, sale of substantially all assets or change of control, and January 1, 2021. In addition, the holder subscribed for the purchase of 11,594 unregistered shares of the Company’s common stock at a subscription price of $63,800, or $5.50 per share. The issuance of shares under the subscription agreement and the issuance of the Fifth Restated Note satisfied the payoff of the 2020 Note without premium or discount. The Company consummated its IPO on December 28, 2020 and the principal balance of the Fifth Restated Note plus accrued and unpaid interest was settled in full, without adjustment, in cash on January 1, 2021. Note Payable to CEO On February 5, 2020 (the “Issue Date”), the Company issued a note payable to its CEO (the “CEO Note”) in the face amount of $245,250 bearing 1.59% APR simple interest in exchange for cash. The net proceeds of $245,250 were used as working capital by the Company. The note carried an original maturity of the earlier of the sixth month following the Issue Date or the date the Company has sufficient funds to repay the CEO Note. If an event of default occurred and continued the Company agreed to issue a warrant to the holder with a strike price of $4.87 per share for a number of shares equal to 150% of the value of the loan. The Company assessed the terms and features of the CEO Note and determined that none of the terms and features represented embedded derivatives that require bifurcation. On June 13, 2020, the holder of the CEO Note and the Company entered into a restated agreement (the “CEO Restated Note”). The CEO Restated Note in the amount of $248,911 extended the stated maturity date of the CEO Note from the earlier of the sixth month following the (original) Issue Date or the date the Company has sufficient funds to repay the note to the earlier of the 30th month following the (original) Issue Date or the date the Company had sufficient funds to repay the CEO Restated Note. The Issue Date, February 5, 2020, is unchanged. In addition, the interest rate was reduced, effective as of the Issue Date, from 1.59% APR to 0.25%. The CEO Restated Note also changed the exercise price of the warrant from $4.87 to $4.81 per share in the case of any default. The other provisions of the CEO Restated Note remained the same, in all material respects, to the CEO Note. The Company and its CEO have agreed that the CEO Restated Note will not be repaid for a minimum of 12 months following the closing of its initial public offering. The principal balance of the CEO note was $248,911 at December 31, 2021. The principal balance plus accrued and unpaid interest on the CEO Note were settled in full, without adjustment, in cash on January 3, 2022. The Paycheck Protection Program Loan (the “PPP Loan”) On May 4, 2020, the Company received $27,550 in loan proceeds as part of the Federal CARES Act Paycheck Protection Program (the “PPP Act” or “PPP”) with a 1% annual interest rate. The loan carried certain provisions to provide that if the Company expended not less than 60% of the loan proceeds on qualified payroll costs that the principal and accrued interest on the loan would be forgiven. The lender and the Small Business Administration determined that the Company met the contractual conditions for forgiveness of the entire PPP Loan plus accrued interest and it was forgiven in 2021. Note Payable to CFO In December 2019, the Company issued a revolving demand promissory note (the “2019 CFO Note”) to its CFO (the owner of Flagship Consulting, Inc. “Flagship”) in the amount of $275,375 plus up to $300,000 for future CFO services to be rendered to the Company. The 2019 CFO Note replaced a note issued in 2018 (the “2018 Flagship Note”) which matured on December 31, 2019. The $275,375 due to its CFO in December 2019 included the amounts due on the 2018 Flagship Note, plus accrued and unpaid interest, plus the additional amounts due under the 2018 Flagship Agreement (which agreement provided for CFO services to be rendered to the Company). The 2019 CFO Note plus accrued and unpaid interest at 5% APR matured on the earlier of a significant transaction, including an initial public offering, sale of substantially all assets or change of control, or December 31, 2021. The Company assessed the terms and features of the 2019 CFO Note, including the contingent acceleration of obligations under an event of default and the contingent prepayment features in order to identify any potential embedded features that would require bifurcation. The Company concluded that these features are not clearly and closely related to the host instrument, and represent derivative instruments required to be re-measured The principal plus accrued and unpaid interest on the 2019 CFO Note was $386,013 when it was settled early on August 31, 2020. On August 31, 2020, the Company issued an amended and restated second convertible demand promissory note to Flagship (the “2020 Flagship Note”) in the face amount of $386,013 as full consideration of the 2019 CFO Note plus an additional sum of up to $300,000 as is accrued for unpaid fees for services rendered after December 31, 2019. The 2020 Flagship Note matured on the earlier of a significant transaction, including an initial public offering, sale of substantially all assets or change of control, or December 31, 2021, and bears an annual simple interest rate of 5%. The 2020 Flagship Note included an automatic conversion provision which provided that if, on or before October 31, 2020, the Company consummated an initial public offering, the then unpaid principal plus accrued interest of the 2020 Flagship Note would automatically be converted into shares of the Company’s common stock. The conversion price per share would be the IPO price. The 2020 Flagship Note was amended on October 30, 2020 to extend the automatic conversion provision to provide that if, on or before December 31, 2020, the Company consummates an initial public offering, the then unpaid principal plus accrued interest of the 2020 Flagship Note shall automatically convert into shares of the Company’s common stock. The conversion price per share shall be the initial public offering price. Upon the December 28, 2020 consummation of the Company’s IPO, the principal balance plus accrued and unpaid interest on the 2020 Flagship Note, totaling $441,432, was converted into 44,143 shares of common stock at the IPO price of $10.00 per share.

Stockholders' Equity

Stockholders' Equity	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Stockholders Equity Note [Abstract]
Stockholders' Deficit	9. Stockholders’ Equity Each share of common stock is entitled to one vote. The holders of common stock are also entitled to receive dividends whenever funds are legally available and when declared by the board of directors, subject to the prior rights of holders of all classes of stock outstanding. As of September 30, 2022, a total of 5,589,991 shares of common stock were reserved for issuance upon the exercise of outstanding stock options and warrants under the 2020 Equity Incentive Plan (the “2020 Plan”) and the 2011 Equity Incentive Plan. Share Issuances In March 2021, a corporate accredited investor subscribed for, and the Company issued, 9,000 shares of its common stock in exchange for consulting services. The fair value of the common stock was $60,391 based upon the closing price of the shares on the date of the transaction. Issuance costs were not material. No additional rights or options were granted to this accredited investor in connection with this issuance. The $60,391 fair value was a component of selling, general and administrative costs for the nine months ended September 30, 2021. In connection with the June 2021 Offering, the Company issued and sold 15,000,000 fully paid non-assessable In January 2022, the Company issued 21,853 shares of its common stock in connection with the exercise of non-qualified In February 2022, a corporate accredited investor subscribed for, and the Company issued, 50,000 shares of its common stock in exchange for consulting services. The fair value of the common stock was $67,000 based upon the closing price of the shares on the date of the transaction. Issuance costs were not material. No additional rights or options were granted to this accredited investor in connection with this issuance. This issuance was exempt from registration pursuant to Section 4(a)(2) of the Securities Act as transactions by an issuer not involving any public offering.	5. Stockholders’ Deficit Each share of common stock is entitled to one vote. The holders of common stock are also entitled to receive dividends whenever funds are legally available and when declared by the board of directors, subject to the prior rights of holders of all classes of stock outstanding. As of December 31, 2021, a total 5,221,279 shares of common stock were reserved for issuance upon the exercise of outstanding stock options and warrants under the 2020 Equity Incentive Plan and the 2011 Equity Incentive Plan. Reverse Stock Split On August 20, 2020, the board of directors adopted resolutions proposing that each 1.14396 shares of the Company’s issued and outstanding common stock, par value $ 0.001 Share Issuances In January 2020, an accredited investor subscribed for, and the Company issued, 874 shares of its stock in a private placement transaction at a per share price of $5.57. Net proceeds were approximately $4,870. Issuance costs were not material. No additional rights or options were granted to this accredited investor in connection with this issuance. On June 30, 2020, the Company accepted a fully paid-up On August 25, 2020, the Company issued 13,301 fully paid non-assessable On December 28, 2020, the Company issued 44,143 fully paid non-assessable On December 28, 2020, the Company issued 1,800,000 fully paid non-assessable In March 2021, an accredited investor subscribed for, and the Company issued, 9,000 shares of its stock in exchange for consulting services. The fair value of the stock was $60,391 based upon the closing price of the shares on the date of the transaction. Issuance costs were not material. No additional rights or options were granted to this accredited investor in connection with this issuance. In May 2021, the Company issued 73,496 shares of its common stock in connection with the exercise of 90,415 non-qualified In August 2021, the Company issued 21,853 shares of its common stock in connection with the exercise of non-qualified In connection with the June 2021 Offering, the Company issued and sold 15,000,000 fully paid non-assessable

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
Stock-Based Compensation	10. Stock-Based Compensation 2020 Equity Incentive Plan The Company’s 2020 Plan was established for granting stock incentive awards to directors, officers, employees and consultants to the Company. Stock Options During the nine months ended September 30, 2022, the Company granted 160,000 options to purchase its common stock to each of the members of its board of directors with a strike price of $0.81 per share and an aggregate grant date fair value of $82,492. The options will cliff vest on the sooner to occur of one year from the June 24, 2022 grant date or the day prior to the 2023 annual meeting. On September 1, 2022, 40,000 of the 160,000 options were forfeited in connection with the resignation of a board member. The Company reversed prior stock compensation expense of $339 in connection with the forfeiture. During the nine months ended September 30, 2022, the Company granted 239,887 options to purchase its common stock to certain employees. The employee grants will vest on each anniversary in equal parts over three years. The weighted average strike price and the aggregate grant date fair value of these options is $1.07 and $165,563, respectively. During the nine months ended September 30, 2022, 29,322 employee options were forfeited in connection with termination of employment. The Company reversed $8,399 of prior stock compensation expense in connection with this forfeiture. In addition, on September 1, 2022, the Company awarded an initial grant of 60,000 options to purchase common stock to a new member of the board of directors. This award will vest 50% on each of the first two anniversaries of the award. The strike price and fair value of this award is $0.95 and $37,225, respectively. During the nine months ended September 30, 2021, the Company granted 68,628 options to purchase common stock to its scientific advisory board members with a strike price of $6.82 per share, vesting immediately, with an aggregate grant date fair value of $259,674. On June 25, 2021, the Company granted a total of 90,708 options to members of its board of directors with a strike price of $2.92 per share, vesting one year from the date of the grant, with an aggregate grant date fair value of $160,000. On August 16, 2021, the Company granted 27,240 employee stock options with a strike price of $1.79 per share, vesting in three equal annual installments commencing on the first anniversary of the grant date, with a grant date fair value of $50,000. Stock-Based Compensation Expense The following table summarizes the stock-based compensation expense for stock options granted to employees and non-employees: Nine Months Ended 2022 2021 Research and development $ 98,722 $ 592,966 Selling, general and administrative 259,062 673,060 Total stock-based compensation expense $ 357,784 $ 1,266,026	6. Stock-Based Compensation 2020 Equity Incentive Plan On July 21, 2020, the Company’s board of directors and its stockholders approved the 2020 Equity Incentive Plan (the “2020 Plan”). The 2020 Plan became effective immediately prior to the closing of the Company’s December 2020 IPO. The 2020 Plan provides for the granting of incentive stock options, nonqualified stock options, stock appreciation rights, restricted stock or restricted stock units to any of its employees, directors, consultants and other service providers or those of its affiliates. The board of directors has initially designated the compensation committee to administer the 2020 Plan. The compensation committee has broad authority to administer the plan and to determine the vesting conditions for awards. Neither the compensation committee nor the board of directors are authorized to reprice outstanding options or stock appreciation rights without shareholder consent. In addition, any amendments to increase the total number of shares reserved for issuance under the 2020 Plan or modification of the classes of participants eligible to awards requires ratification by the stockholders. Subject to certain adjustments, the maximum number of shares of common stock that may be issued under the 2020 Plan in connection with awards is limited to 8,650,000 shares. Following the effectiveness of the 2020 Plan, the Company ceased making grants under the 2011 Plan. However, the 2011 Plan continues to govern the terms and conditions of the outstanding awards granted under the 2011 Plan. Shares of common stock subject to awards granted under the 2011 Plan that cease to be subject to such awards by forfeiture or otherwise after the effective date of the 2020 Plan will become available for issuance under the 2020 Plan. 2011 Equity Incentive Plan Prior to the closing of its IPO, the Company maintained the 2011 Plan, pursuant to which the Company made grants of non-qualified Stock Options During the years ended December 31, 2021 and 2020, the Company granted options with an aggregate fair value of $484,669 and $1,466,644, respectively, which are being amortized to expense over the vesting period of the options as the services are being provided. The following is a summary of option activity under the 2011 Plan and the 2020 Plan: Number of Weighted- Weighted- Outstanding at December 31, 2019 3,369,144 $ 1.75 7.78 Granted 227,300 10.00 6.98 Exercised — — — Forfeited — — — Cancelled — — — Outstanding at December 31, 2020 3,596,444 2.27 7.73 Granted 215,898 3.88 6.40 Exercised (112,268 ) 0.70 — Forfeited (40,708 ) 0.38 — Cancelled — — — Outstanding at December 31, 2021 3,659,366 2.43 6.99 Exercisable at December 31, 2021 3,378,761 2.13 7.05 As of December 31, 2021, the intrinsic value of options outstanding was $2.0 million and 100% of the intrinsic value of options was exercisable. Intrinsic value is calculated based on the aggregate difference between the closing price of the Company’s common stock on the last trading day of 2021 and the exercise price of each in the money stock option award. There were no options to purchase stock that vest upon the achievement of performance conditions at December 31, 2021. The weighted-average fair values of options granted in the years ended December 31, 2021 and 2020 were $2.24 and $6.45, per share, respectively, and were calculated using the following estimated assumptions: Year ended December 31, 2021 2020 Weighted-average risk-free interest rate 0.59 % 0.32 % Expected dividend yield 0.00 % 0.00 % Expected volatility 82.22 % 87.63 % Expected terms 3.97 years 4.44 years The total fair values of stock options that vested during the years ended December 31, 2021 and 2020 were $1,150,320 and $573,695, respectively. As of December 31, 2021, there was $1,141,314 of total unrecognized compensation cost related to non-vested Restricted Stock Units During the years ended December 31, 2021 and 2020, there were no Stock-Based Compensation Expense The following table summarizes the stock-based compensation expense for stock options granted to employees and non-employees: Year ended December 31, 2021 2020 Research and development $ 665,834 $ 261,492 Selling, general and administrative 866,042 312,203 Total stock-based compensation expense $ 1,531,876 $ 573,695

Warrants

Warrants	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Warrants And Rights Note Disclosure [Abstract]
Warrants	11. Warrants The Company recognized $181,762 and $658,945 in warrant expense for the three and nine months ended September 30, 2021, respectively, included in selling, general and administration expense.	7. Warrants On January 1, 2019, the Company issued a seven-year warrant to a service provider to purchase 20,533 shares of the Company’s common stock with an exercise price of $4.79 per share. The warrants vested immediately. The Company received legal services, as needed, during 2019 under an unwritten agreement with the service provider. The warrants are classified within stockholders’ equity at their fair value and were treated as a standalone instrument. The fair value of the warrant was determined to be $82,141 utilizing the Black-Scholes-Merton option-pricing model at the time of issuance and is recorded in selling, general and administrative expenses for the year ended December 31, 2019. On March 31, 2020, the Company issued a warrant to purchase up to 26,225 shares of its stock to one of its consultants in exchange for legal services, as needed, during 2020. The warrant contains a strike price of $5.67 per share and has a seven-yea From February to June 2019, the Company issued a series of seven-year warrants to purchase a total of 31,470 shares of the Company’s common stock to the six members of its scientific advisory board (“SAB”) in consideration of their service as SAB members. Each member received a warrant to purchase 5,245 shares under the same form of warrant. The exercise price is $5.57 per share and the warrants vested immediately upon issuance. The warrants are classified within stockholders’ equity at their fair value and were treated as a standalone instrument. The fair value of the 31,470 warrants was determined to be $114,631 utilizing the Black-Scholes-Merton option-pricing model at the time of issuance. These warrants contained a provision that they would expire on the earlier of seven years from the issuance date or the date of consummation of the sale of the Company’s stock under an SEC registration statement. The warrants expired early upon consummation of the December 2020 initial public offering. On August 25, 2020, the Company granted a fully vested warrant to purchase up to 21,854 shares of its common stock to Flagship Consulting, Inc. in connection with consulting services provided to the Company. The warrant is exercisable at a strike price of $5.90 per share and has a contractual term of seven years. The warrant is classified within stockholders’ equity at its fair value as a standalone instrument. The grant date fair value of the warrant was determined to be $87,597 utilizing the Black-Scholes-Merton option-pricing model at the time of issuance and is included in selling, general and administrative expenses for the year ended December 31, 2020. On August 25, 2020, the Company granted a warrant to purchase up to 150,000 shares of its common stock to Flagship Consulting, Inc. in connection with consulting services to be provided to the Company. The warrant is exercisable at a strike price of $5.90 per share and has a contractual term of seven years 12-month On August 25, 2020, a warrant holder exercised a warrant for 21,854 shares in a net settlement transaction. The Company issued 13,301 fully paid non-assessable No On December 28, 2020, the Company issued a seven-year The Company issued and sold to its underwriters warrants to purchase up to 90,000 shares of its co mmo five-year June 20, 2021 June 15, 2022

ATM Program

ATM Program	9 Months Ended
	Sep. 30, 2022
Investments, Debt and Equity Securities [Abstract]
ATM Program	12. ATM Program On May 16, 2022, the Company entered into an Equity Distribution Agreement (the “Agreement”) with Piper Sandler & Co. as sales agent (the “Agent”), pursuant to which the Company may, from time to time, issue and sell shares of its Common Stock, at an aggregate offering price of up to $9.8 million (the “Shares”) through the Agent. Under the terms of the Agreement, the Agent may sell the Shares at market prices by any method that is deemed to be an “at the market offering” as defined in Rule 415 under the Securities Act, as amended. Subject to the terms and conditions of the Agreement, the Agent will use its commercially reasonable efforts to sell the Shares from time to time, based upon the Company’s instructions. The Company has no obligation to sell any of the Shares, and may at any time suspend sales under the Agreement or terminate the Agreement in accordance with its terms. The Company has provided the Agent with customary indemnification rights, and the Agent will be entitled to a fixed commission of 3.0% of the aggregate gross proceeds from the Shares sold. The Agreement contains customary representations and warranties, and the Company is required to deliver customary closing documents and certificates in connection with sales of the Shares. As of September 30, 2022, no Shares have been sold under the Agreement.

Net Loss Per Share

Net Loss Per Share	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Earnings Per Share [Abstract]
Net Loss Per Share	13. Net Loss Per Share The following table presents the calculation of basic and diluted net loss per share applicable to common stockholders: Nine Months Ended 2022 2021 Numerator: Net loss $ (13,775,103 ) $ (9,744,444 ) Denominator: Weighted-average number of common shares 25,219,931 15,868,421 Net loss per share applicable to common $ (0.55 ) $ (0.61 ) The following shares were excluded from the calculation of diluted net loss per share applicable to common stockholders, prior to the application of the treasury stock method, because their effect would have been anti-dilutive for the periods presented: Nine Months Ended 2022 2021 Options to purchase shares of stock 4,028,078 3,630,044 Warrants to purchase shares of stock 1,561,913 1,561,913 Total 5,589,991 5,191,957	8. Net Loss Per Share The following table presents the calculation of basic and diluted net loss per share applicable to common stockholders: Year ended December 31, 2021 2020 Numerator: Net loss $ (14,786,063 ) $ (2,847,894 ) Denominator: Weighted-average number of common shares 18,209,198 8,212,581 Net loss per share applicable to common $ (0.81 ) $ (0.35 ) The following shares were excluded from the calculation of diluted net loss per share applicable to common stockholders, prior to the application of the treasury stock method, because their effect would have been anti-dilutive for the periods presented: Year ended December 31, 2021 2020 Options to purchase shares of stock 3,659,366 3,596,444 Warrants to purchase shares of stock 1,561,913 721,913 Total 5,221,279 4,318,357

Income Taxes

Income Taxes	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Income Taxes	14. Income Taxes During the nine months ended September 30, 2022 and 2021, there was no	9. Income Taxes No At December 31, 2021, the Company had federal net operating loss carryforwards of approximately $19,981,000, which will begin to expire in varying amounts annually beginning in 2030. At December 31, 2021, the Company had state net operating loss carryforwards of approximately $20,978,000, which will begin to expire in varying amounts annually beginning in 2030. Utilization of net operating losses may be subject to substantial annual limitations due to the “change in ownership” provisions of the Internal Revenue Code, and similar state provisions. The annual limitations may result in the expiration of net operating losses before utilization. The Company has not yet conducted a study to determine if any such changes, including its 2020 IPO or 2021 underwritten public offering, have occurred that could limit the Company’s ability to use the net operating losses and tax credit carryforwards. The reconciliation of the U.S. federal statutory rate to the Company’s effective tax rate is as follows: Year Ended 2021 2020 Tax at statutory rate 21.00 % 21.00 % State income taxes 4.89 % 5.00 % Stock-based compensation (0.13 )% — Other 0.02 % (0.03 )% Change in valuation allowance (25.78 )% (25.97 )% Effective tax rate 0.00 % 0.00 % The significant components of the Company’s deferred tax asset consist of the following at December 31, 2021 and 2020: December 31, 2021 2020 Deferred tax assets: Net operating loss carryforwards $ 5,202,047 $ 1,826,692 Stock-based compensation 2,272,970 1,836,905 Total deferred tax assets 7,475,017 3,663,597 Deferred tax asset valuation allowance (7,475,017 ) (3,663,597 ) Net deferred tax asset $ — $ — The Company has maintained a full valuation allowance against its deferred tax assets in all periods presented. A valuation allowance is required to be recorded when it is not more likely than not that some portion or all of the net deferred tax assets will be realized. Since the Company cannot determine that it is more likely than not that it will generate taxable income, and thereby realize the net deferred tax assets, a full valuation allowance has been provided. The valuation allowance increased $3,811,420 and $739,510 for the years ended December 31, 2021 and 2020, respectively. The increases in 2021 and 2020 are primarily related to each year’s taxable loss. The Company has no

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	15. Commitments and Contingencies Impact of the COVID-19 There continues to be widespread impact from the COVID-19 COVID-19, COVID-19 In addition, we have experienced and are experiencing varying levels of inflation resulting in part from various supply chain disruptions, increased shipping and transportation costs, increased raw material and labor costs and other disruptions caused by the COVID-19 The COVID-19 COVID-19, shelter-in-place COVID-19 COVID-19 As a result of the COVID-19 COVID-19 shelter-in-place follow-up COVID-19 COVID-19 COVID-19 Although the Company did not experience a material impact on its operations during the nine months ended September 30, 2022 and 2021, the Company notes the high level of difficulty in determining the future potential adverse financial impact and other effects of COVID-19 Litigation From time to time, the Company may become involved in various lawsuits and legal proceedings which arise in the ordinary course of business. When the Company is aware of a claim or potential claim, it assesses the likelihood of any loss or exposure. If it is probable that a loss will result and the amount of the loss can be reasonably estimated, the Company will record a liability for the loss. In addition to the estimated loss, the recorded liability would include probable and estimable legal costs associated with the claim or potential claim. Litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm the Company’s business. Lease On April 18, 2022, the Company entered into an operating lease agreement for office space at its new location in Lexington, Massachusetts (the “Office Lease”). On August 8, 2022, the Company commenced occupancy of the leased space. The lease runs through July 31, 2025. The Company accounts for the Office Lease under the provisions of ASU No. 2021-09, 2018-10, right-of-use right-of-use non-current The Office Lease contains escalating payments during the lease period. Upon execution of the Office Lease, the Company prepaid one month of rent and a security deposit, one of which will be held in escrow and credited at the termination of the lease and the other of which will be applied to the first month’s rent. As of September 30, 2022, a security deposit of approximately $25,000 was included in prepaid expenses and other current assets on the Company’s condensed consolidated balance sheet related to the Office Lease. Future minimum lease payments under these leases at September 30, 2022, are presented by calendar year as follows: Year 2022 $ 33,469 2023 145,836 2024 150,095 2025 114,966 Total lease payments 444,366 Less: imputed interest 70,298 Present value of operating lease liabilities $ 374,068	10. Commitments and Contingencies Impact of the COVID-19 The COVID-19 COVID-19, shelter-in-place COVID-19 COVID-19 As a result of the COVID-19 COVID-19 shelter-in-place follow-up COVID-19 COVID-19 COVID-19 Although the Company did not experience a material impact on its operations during the year ended December 31, 2021, the Company notes the high level of difficulty in determining the future potential adverse financial impact and other effects of COVID-19 Operating Leases In June 2018, the Company entered into a one-year non-cancelable 54,000 one-year month-to-month Employment Agreements 2020 CEO Employment Agreement The Company entered into a written employment agreement with its CEO which became effective upon the closing of the Company’s December 2020 IPO (the “2020 CEO Agreement”). The 2020 CEO Agreement supersedes the 2014 CEO employment agreement in all respects. Under the 2020 CEO Agreement, the CEO serves as the President and Chief Executive Officer of the Company. He receives an annual base salary of $455,000 and is eligible to receive an annual performance cash bonus with a target amount equal to 35% of his annual base salary, based upon achievement of performance goals established by the compensation committee of the board of directors. In addition, upon the completion of the IPO, the CEO was granted a stock option to purchase 100,000 shares of Company common stock under the 2020 Plan, which will vest over a three-year period subject to continued employment through each vesting date with an exercise price of $10.00 per share. In March 2022, the 2020 CEO Agreement was amended to provide an increase of the target bonus to 50%. In addition the CEO base salary was increased to $510,000 effective March 1, 2022 to better align his salary with executives at other similar public companies. Refer to Note 12 “Subsequent Events”. Frattaroli Employment Agreement The Company entered into a written employment agreement with its CFO which became effective upon the closing of the Company’s December 2020 IPO (the “Frattaroli Employment Agreement”). The Frattaroli Employment Agreement supersedes the 2018 Flagship Agreement in all respects. Under the Frattaroli Employment Agreement, the CFO receives an annual base salary of $375,000 and is eligible to receive a discretionary annual target cash bonus of 30% of the annual base salary. In addition, upon the completion of the IPO, the CFO was granted a stock option to purchase 100,000 shares of Company common stock under the 2020 Plan which will vest over a three-year In March 2022, the 2020 Frattaroli Employment Agreement was amended to provide for an increase of the target bonus to 40% and to provide for increases in base salary at the discretion of the board. The CFO base salary was increased to $400,000 effective March 1, 2022. Refer to Note 12 “Subsequent Events”. 2014 CEO Agreement On April 1, 2014, the Company entered into a written employment agreement (the “2014 CEO Agreement”) with the Company’s CEO at an initial base annual salary of $224,000, subject to adjustment by the board of directors. His base salary for 2020 was $292,800. The CEO Agreement provided an initial 10-year 12 months 2018 CFO Consulting Agreement In April 2018, the Company entered into a consulting agreement with Flagship Consulting, Inc. (the “2018 Flagship Agreement”) in connection with CFO consulting services to be rendered to the Company. The agreement provided for $12,500 per month to be paid in cash, with an additional $12,500 per month accruing on a convertible revolving demand promissory note. The 2018 Flagship Agreement ended on December 31, 2020 and the Frattaroli Employment Agreement superseded the 2018 Flagship Agreement in all respects on January 1, 2021. Guarantees As permitted under Delaware law, the Company indemnifies its officers and directors for certain events or occurrences while the officer or director is, or was, serving at the Company’s request in such capacity. The term of the indemnification is for the officer’s or director’s lifetime. The maximum potential amount of future payments the Company could be required to make is unlimited; however, the Company has directors’ and officers’ insurance coverage that limits its exposure and enables it to recover a portion of any future amounts paid. The Company leases office space on a month-to-month In the ordinary course of business, the Company enters into indemnification agreements with certain suppliers and business partners where the Company has certain indemnification obligations limited to the costs, expenses, fines, suits, claims, demands, liabilities and actions directly resulting from the Company’s gross negligence or willful misconduct, and in certain instances, breaches, violations or nonperformance of covenants or conditions under the agreements. As of December 31, 2021, and 2020, the Company had not experienced any material losses related to these indemnification obligations, and no material claims with respect thereto were outstanding. The Company does not expect significant claims related to these indemnification obligations and, consequently, concluded that the fair value of these obligations is negligible, and no related reserves were established. License Agreements Emory University License Agreements On June 8, 2010, the Company entered into two license agreements with Emory University, the first for which the Company granted to Emory 393,370 shares of its common stock (“License A”), and the second for which the Company granted to Emory 437,078 shares of its common stock (“License B”). The Company recorded $313,500 which represented the fair value of the shares issued as part of the total consideration to Emory for the licenses. The fair value of the shares was determined to be more reliably measurable than the fair value of the consideration received. In exchange, Emory granted the Company and its affiliates an exclusive worldwide sublicensable right and license to practice under certain patent rights and technology to make, have, develop, promote, market, import, export, distribute, offer for sale, sell and otherwise use the licensed products in the field of use anywhere in the world. Unless sooner terminated as provided elsewhere in the agreement, the License A term is the later of 10 years or until the expiration of the patent rights. License B was terminated in May 2013 under the normal course of business. The Company is required to pay royalties on net sale of products and processes that are covered by the patent rights licensed under the agreement at a percentage in the low single digits, subject to reductions and offsets in certain circumstances, as well as a royalty on net sales of products that the Company sublicenses ranging from low single digit to low double digit percentages based upon stage of development. The Company is obligated to pay potential total milestone payments of $280,000 based upon achievement of certain stages of development. During the years ended December 31, 2021 and 2020, the Company did not incur any milestone fees. Duke University License Agreement On June 18, 2010, the Company entered into a license agreement with Duke University (the “Duke License”) pursuant to which Duke granted the Company and its affiliates an exclusive worldwide license to practice under certain patent rights and technology to develop, invent, characterize, make, have made, import, export, distribute, offer for sale, sell and otherwise use the licensed patent rights and technology. Unless sooner terminated as provided elsewhere in the agreement, the Duke License term is the later of 10 years or until the expiration of the patent rights (see below). As part of the total consideration for the Duke License, in 2010 the Company issued 611,909 shares of its stock to Duke, which the Company recorded at the fair value of the shares in the amount of $247,500. The fair value of the shares was determined to be more reliably measurable than the fair value of the consideration received. The Company is required to pay royalties on net sales of products and processes that are covered by patent rights licensed under the agreement at a percentage in the low single digits, subject to reductions and offsets in certain circumstances, as well as a royalty on net sales of products that the Company sublicenses ranging from low single digit to mid-single The Duke License was terminated on April 16, 2020 with no termination cost to the Company. Sphaera Pharma Pte. Ltd. On March 2, 2012, the Company entered into a collaborative research and development agreement, or the Sphaera Agreement with Sphaera Pharma Pte. Ltd., or Sphaera, to collaborate on the development of the prodrug technology to be applied to protein kinase inhibitors for oncology and non-oncology pre-existing non-filing The prosecution of patents related to the Company Compounds, which includes the prodrug technology, is the responsibility of the Company. As consideration for its services, Sphaera has received a fixed fee of $160,000 and is entitled to the following milestone payments upon achievement of specified milestones: Milestone Event Payment First dosing of patient in US Phase 1 trial $ 250,000 US Phase 1 trial completion with endpoints met 500,000 US Phase 2 trial completion with endpoints met 875,000 FDA Approval 4,000,000 Total potential milestone payments $ 5,625,000 No milestones have been achieved and, as such, no milestone payments have been made to Sphaera, and the Company does not consider probable that any milestones will be achieved within the next twelve months. Sphaera is also entitled to royalty payments of a percentage of annual net sales and sublicenses ranging in the mid-single The prosecution of patents related to the Company Compounds, which includes the prodrug technology, is the responsibility of the Company. The parties did not contemplate the development of IkT-001Pro re-negotiating Litigation From time to time, the Company may become involved in various lawsuits and legal proceedings which arise in the ordinary course of business. When the Company is aware of a claim or potential claim, it assesses the likelihood of any loss or exposure. If it is probable that a loss will result and the amount of the loss can be reasonably estimated, the Company will record a liability for the loss. In addition to the estimated loss, the recorded liability would include probable and estimable legal costs associated with the claim or potential claim. Litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm the Company’s business. There is no pending litigation involving the Company at this time.

Simple Retirement Account for E

Simple Retirement Account for Employees (the "Simple IRA")	12 Months Ended
	Dec. 31, 2021
Compensation And Retirement Disclosure [Abstract]
Simple Retirement Account for Employees (the "Simple IRA")	11. Simple Retirement Account for Employees (the “Simple IRA”) The Company established an individual retirement plan for employees effective January 1, 2013 under Section 408(p) of the Internal Revenue Code. The Simple IRA covers substantially all employees of the Company who received at least $5,000 in compensation from the Company during any two preceding years and are reasonably expected to receive at least $5,000 in compensation from the Company in the current year of participation. Subject to certain overall statutory limitations, the Company must match employee contributions up to 3% of employees’ qualified compensation for the year. Company contributions under the Simple IRA were $28,938 and $6,580 for the years ended December 31, 2021 and 2020, respectively.

Subsequent Events

Subsequent Events	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Subsequent Events [Abstract]
Subsequent Events	16. Subsequent Events Minimum Bid Price of Common Stock On July 25, 2022, the Company received a letter from the Listing Qualifications Staff of The Nasdaq Stock Market LLC (“Nasdaq”) indicating that, based upon the closing bid price of the Company’s common stock for the last 30 consecutive business days, the Company was not in compliance with the requirement to maintain a minimum bid price of $1.00 per share for continued listing on The Nasdaq Capital Market (the “Minimum Bid Price Requirement”), as set forth in Nasdaq Listing Rule 5550(a)(2) (the “Minimum Bid Price Notice”). The Minimum Bid Price Notice has no immediate effect on the continued listing status of the Company’s Common Stock on The Nasdaq Capital Market and, therefore, our listing remains fully effective. The Company is provided a compliance period of 180 calendar days from the date of the Minimum Bid Price Notice, or until January 23, 2023, to regain compliance with the Minimum Bid Price Requirement, pursuant to Nasdaq Listing Rule 5810(c)(3)(A) (the “Minimum Bid Price Compliance Period”). If at any time before January 23, 2023 the closing bid price of the Company’s Common Stock closes at or above $1.00 per share for a minimum of 10 consecutive business days, Nasdaq will provide written notification that the Company has achieved compliance with the Minimum Bid Price Requirement, and the matter would be resolved. If the Company does not regain compliance during the Minimum Bid Price Compliance Period, then Nasdaq may grant the Company a second 180 calendar day period to regain compliance, provided the Company (i) meets the continued listing requirement for market value of publicly-held shares and all other initial listing standards for The Nasdaq Capital Market, other than the minimum closing bid price requirement, and (ii) notifies Nasdaq of its intent to cure the deficiency. As of November 14, 2022, the Company had not regained compliance with the Minimum Bid Price Requirement.	12. Subsequent Events The CEO Note The principal balance of $248,911 and accrued interest on the CEO Note were settled in full in cash on January 3, 2022. 2020 CEO Agreement In March 2022, the 2020 CEO Agreement was amended to provide an increase of the target bonus to 50% of his annual base salary. In addition, the CEO base salary was increased to $510,000 effective March 1, 2022 to better align his salary with executives at other similar public companies. Dr. Werner was granted 125,000 options to purchase common stock that will vest over 3 years subject to continued employment and 250,000 performance based options also subject to continued employment and achievement of milestones. Frattaroli Employment Agreement In March 2022, the Frattaroli Employment Agreement was amended to provide an increase of the target bonus to 40 % and to allow for salary adjustments at the discretion by the board of directors. The CFO base salary was increased to $ years subject to continued employment and 125,000 performance based options also subject to continued employment and achievement of milestones. Recent Sales of Unregistered Securities In January 2022, the Company issued 21,853 shares of its common stock in connection with the exercise of non-qualified In February 2022, an accredited investor subscribed for, and the Company issued 50,000 shares of its stock in exchange for consulting services. The fair value of the stock was $67,000 based upon the closing price of the shares on the date of the transaction. Issuance costs were not material. No additional rights or options were granted to this accredited investor in connection with this issuance. This issuance is exempt from registration pursuant to Section 4(a)(2) of the Securities Act as transactions by an issuer not involving any public offering.

Basis of Presentation and Sig_2

Basis of Presentation and Significant Accounting Policies (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation of Interim Financial Statements	Basis of Presentation of Interim Financial Statements The accompanying unaudited condensed consolidated financial statements were prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) for interim financial statements and, in the opinion of management, include all normal and recurring adjustments necessary to present fairly the results of the interim periods shown. The December 31, 2021 balance sheet was derived from December 31, 2021 audited financial statements. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles (“US GAAP”) have been condensed or omitted pursuant to such SEC rules and regulations. Management believes that the disclosures made are adequate to make the information presented not misleading. The results for the interim periods are not necessarily indicative of results to be expected for the fiscal year ending December 31, 2022. The condensed unaudited consolidated financial statements contained herein should be read in conjunction with the Company’s annual audited financial statements and notes thereto for the year ended December 31, 2021 included in the Company’s Annual Report on Form 10-K The unaudited condensed consolidated financial statements have been prepared in conformity with US GAAP, which prescribes elimination of all significant intercompany accounts and transactions in the accounts of the Company and its wholly-owned subsidiary, IKT Securities Corporation, Inc., which was incorporated in the Commonwealth of Massachusetts in December 2021. Any reference in these notes to applicable guidance is meant to refer to the authoritative US GAAP as found in the Accounting Standards Codification (“ASC”) and Accounting Standards Updates (“ASU”) of the Financial Accounting Standards Board (“FASB”). From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies and are generally adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the impact of recently issued standards that are not yet effective will not have a material impact on its financial position or results of operations upon adoption. The Company qualifies as an “emerging growth company” as defined in the Jumpstart Our Business Startups Act of 2012, as amended, or the JOBS Act. The JOBS Act permits an emerging growth company such as the Company to take advantage of an extended transition period to comply with new or revised accounting standards applicable to public companies until those standards would otherwise apply to private companies. The Company has elected not to “opt out” of such extended transition period, which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company will adopt the new or revised standard at the time private companies adopt the new or revised standard and will do so until such time that it either (i) irrevocably elects to “opt out” of such extended transition period or (ii) no longer qualifies as an emerging growth company.	Basis of Presentation The accompanying consolidated financial statements for the years ended December 31, 2021 and 2020, have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission (the “SEC”) and Generally Accepted Accounting Principles in the United States (“U.S. GAAP”) for financial information, which prescribes elimination of all significant inter-company accounts and transactions in the accounts of the Company and its wholly owned subsidiary, IKT Securities Corporation, which was incorporated in the Commonwealth of Massachusetts in December 2021. In the opinion of management, these consolidated financial statements reflect all adjustments wh On August 21, 2020, the Company filed a Certificate of Amendment of its Certificate of Incorporation with the Secretary of State of the State of Delaware that effected a one-for- 1.14396 .001 one-for -1.14396
Use of Estimates	Use of Estimates The preparation of the Company’s financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. The Company utilizes certain estimates in the determination of its assertions made in connection with its assessment of liquidity and working capital adequacy, of the fair value of its stock options and warrants, deferred tax valuation allowances and revenue recognition, to record expenses relating to research and development contracts and accrued expenses. The Company bases its estimates on historical experience and other market-specific or other relevant assumptions that it believes to be reasonable under the circumstances. Actual results could differ from such estimates.	Use of Estimates The preparation of the Company’s financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. The Company utilizes certain estimates in the determination of the fair value of its stock options and warrants, deferred tax valuation allowances and revenue recognition, to record expenses relating to research and development contracts and accrued expenses. The Company bases its estimates on historical experience and other market-specific or other relevant assumptions that it believes to be reasonable under the circumstances. Actual results could differ from such estimates.
Concentrations of Credit Risk	Concentrations of Credit Risk For the three and nine months ended September 30, 2022 and 2021, the Company derived more than 90% of its total revenue from a single source, the United States Government, in the form of federal research grants.
Revenue Recognition	Revenue Recognition The Company generates revenue from research and development grants under contracts with third parties that do not create customer-vendor relationships. The Company’s research and development grants are non-exchange Revenue from Contracts with Customers	Revenue Recognition The Company generates revenue from research and development grants under contracts with third parties that do not create customer-vendor relationships. The Company’s research and development grants are non-exchange
Leases	Leases The Company accounts for its leases under ASU 2021-09, 2018-10, Leases right-of-use Leases are classified as either finance leases or operating leases. A lease is classified as a finance lease if any one of the following criteria are met: the lease transfers ownership of the asset by the end of the lease term, the lease contains an option to purchase the asset that is reasonably certain to be exercised, the lease term is for a major part of the remaining useful life of the asset or the present value of the lease payments equals or exceeds substantially all of the fair value of the asset. A lease is classified as an operating lease if it does not meet any of these criteria. For all leases at the lease commencement date, a right-of-use right-of-use The right-of-use right-of-use Lease payments included in the measurement of the lease liability comprise the following: the fixed noncancelable lease payments, payments for optional renewal periods where it is reasonably certain the renewal period will be exercised, and payments for early termination options unless it is reasonably certain the lease will not be terminated early. Lease cost for operating leases consists of the lease payments plus any initial direct costs, primarily brokerage commissions, and is recognized on a straight-line basis over the lease term. Included in lease cost are any variable lease payments incurred in the period that are not included in the initial lease liability and lease payments incurred in the period for any leases with an initial term of 12 months or less. Lease cost for finance leases consists of the amortization of the right-of-use The Company has made an accounting policy election to not recognize leases with an initial term of 12 months or less within our condensed consolidated balance sheets and to recognize those lease payments on a straight-line basis in our condensed consolidated statements of operations and comprehensive loss over the lease term.
Equipment and Improvements	Equipment and Improvements Equipment and improvements ar r th re e fi ve yea Estimated Useful Economic Life Leasehold property improvements, right of use assets Lesser of lease term or useful life Furniture and office equipment 5 years Lab equipment 3 Years IT equipment 3 years
Marketable Securities	Marketable Securities The Company’s marketable securities consist of U.S. Treasury securities with maturities of less than one year which are classified as available-for-sale Available-for-sale Available-for-sale
Consolidation		Consolidation The accompanying consolidated financial statements include the Company and its wholly owned subsidiary, IKT Securities Corporation. The Company has eliminated all inter-company transactions for the years presented.
Off-Balance Sheet Risk and Concentrations of Credit Risk		Off-Balance The Company has no significant off-balance The Company has not experienced any losses in such accounts and management believes that the Company does not have significant credit risk with respect to such cash. For the years ended December 31, 2021 and 2020, the Company derived more than 90
Fair Value Measurements	Fair Value Measurement The Company has certain financial assets and liabilities recorded at fair value which have been classified as Level 1, 2 or 3 within the fair value hierarchy as described in the accounting standards for fair value measurements. • Level 1 — Fair values are determined utilizing quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access; • Level 2 — Fair values are determined by utilizing quoted prices for identical or similar assets and liabilities in active markets or other market observable inputs such as interest rates, yield curves and foreign currency spot rates; and • Level 3 — inputs are unobservable inputs that reflect the Company’s own assumptions about the assumptions market participants would use in pricing the asset or liability. Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The Company’s financial assets, which include cash equivalents and marketable securities, have been initially valued at the transaction price, and subsequently revalued at the end of each reporting period, utilizing third-party pricing services. The pricing services utilize industry standard valuation models, including both income and market based approaches, to determine value and improvements are stated at cost, less accumulated depreciation. Marketable Securities The Company’s marketable securities consist of U.S. Treasury securities with maturities of less than one year which are classified as available-for-sale Available-for-sale Available-for-sale	Fair Value Measurements For certain financial instruments, including cash and accounts payable, the carrying amounts approximate their fair values as of December 31, 2021 and 2020 because of their short-term nature.
Research and Development Costs		Research and Development Costs Costs incurred in the research and development of the Company’s product candidates are expensed as incurred. Research and development expenses consist of costs incurred in performing research and development activities, including activities associated with performing services under grant revenue contracts and include salaries and benefits, stock compensation, research-related subcontractors and consultants, supplies and overhead costs. Advance payments made to suppliers and contract research organizations are classified as prepaid research and development and are expensed as research and development as the supplies are consumed and the contract services are provided.
Stock-Based Compensation		Stock-Based Compensation The Company has a stock-based compensation plan which is more fully described in Note 6. The Company records stock-based compensation for options granted to employees and to members of the board of directors for their services on the board of directors, based on the grant date fair value of awards issued, and the expense is recorded on a straight-line basis over the applicable service period, which is generally one to two years. The Company accounts for non-employee non-employee The Company uses the Black-Scholes-Merton option-pricing model to determine the fair value of stock options. The use of the Black-Scholes-Merton option-pricing model requires management to make assumptions with respect to the expected term of the option, the expected volatility of the common stock consistent with the expected life of the option, risk-free interest rates and expected dividend yields of the common stock. The Company has concluded that the historical share option exercise experience does not provide a reasonable basis upon which to estimate expected term. Therefore, the expected term was determined according to the simplified method, which is the average of the vesting tranche dates and the contractual term. Due to the lack of Company specific historical and implied volatility data, we have based our estimate of expected volatility primarily on the historical volatility of a group of similar companies that are publicly traded. For these analyses, companies with comparable characteristics are selected, including enterprise value and position within the industry, and with historical share price information sufficient to meet the expected life of the stock-based awards. The Company computes the historical volatility data using the daily closing prices for the selected companies’ shares during the equivalent period of the calculated expected term of its stock-based awards. The risk-free interest rate is determined by reference to U.S. Treasury zero-coupon
Income Taxes		Income Taxes The Company provides for income taxes using the asset and liability method. The Company provides deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the Company’s financial statement carrying amounts and the tax bases of assets and liabilities using enacted tax rates expected to be in effect in the years in which the differences are expected to reverse. A valuation allowance is provided to reduce the deferred tax assets to the amount that will more likely than not be realized. The Company does not have any material uncertain tax positions for which reserves would be required. The Company will recognize interest and penalties related to uncertain tax positions, if any, in income tax expense.
Net Loss Per Share		Net Loss Per Share Basic net loss per share is calculated by dividing net loss applicable to common stockholders by the weighted-average number of shares outstanding during the period, without consideration for common stock equivalents. Diluted net loss per share is calculated by adjusting the weighted-average number of shares outstanding for the dilutive effect of common stock equivalents outstanding for the period, determined using the treasury-stock method. For purposes of the diluted net loss per share calculation, warrants to purchase common stock and stock options are considered to be common stock equivalents, but have been excluded from the calculation of diluted net loss per share, as their effect would be anti-dilutive for all periods presented. Therefore, basic and diluted net loss per share applicable to common stockholders were the same for all periods presented.
Recent Accounting Standards		Recent Accounting Standards From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies and are generally adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the impact of recently issued standards that are not yet effective will not have a material impact on its financial position or results of operations upon adoption. The Company qualifies as an “emerging growth company” as defined in the Jumpstart Our Business Startups Act of 2012, as amended, or the JOBS Act. The JOBS Act permits an emerging growth company such as the Company to take advantage of an extended transition period to comply with new or revised accounting standards applicable to public companies until those standards would otherwise apply to private companies. The Company has elected not to “opt out” of such extended transition period, which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company will adopt the new or revised standard at the time private companies adopt the new or revised standard and will do so until such time that it either (i) irrevocably elects to “opt out” of such extended transition period or (ii) no longer qualifies as an emerging growth company. Accounting Standards Adopted On January 1, 2020, the Company adopted ASU No. 2018-07, Non-employee 2018-07”), non-employees. non-employee In February 2016, the FASB issued ASU No. 2016-02, 2016-02”), 2016-02, right-of-use 2016-02 years beginning after December 15, 2018 and interim periods within those years, and after December 15, 2021 and interim periods beginning after December 15, 2021 for all other entities. Early adoption is permitted. Entities are required to use a modified retrospective approach of adoption for leases that exist or are entered into after the beginning of the earliest comparative period in the financial statements. Full retrospective application is prohibited. The adoption of this ASU did not have a material impact on the Company’s consolidated financial statements. In December 2019, the FASB issued ASU 2019-12 2019-12 Accounting Standards Issued, Not Yet Adopted In August 2020, the FASB issued ASU No. 2020-06, 470-20) 815-40) (“ASU 2020-06”). 2020-06 2020-06 if-converted 2020-06

Basis of Presentation and Sig_3

Basis of Presentation and Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Property plant estimate useful life	For financial reporting purposes, dep r th re e fi ve yea Estimated Useful Economic Life Leasehold property improvements, right of use assets Lesser of lease term or useful life Furniture and office equipment 5 years Lab equipment 3 Years IT equipment 3 years

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2022
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments [Table Text Block]	The following table summarizes cash equivalents and marketable securities measured at their fair value on a recurring basis as of September 30, 2022: Fair Value Measurements as of September 30, 2022 Using: Level 1 Level 2 Level 3 Total Assets U.S. Treasury obligations $ 20,752,290 $ — $ — $ 20,752,290 Total $ 20,752,290 $ — $ — $ 20,752,290

Marketable Securities (Tables)

Marketable Securities (Tables)	9 Months Ended
	Sep. 30, 2022
Investments, Debt and Equity Securities [Abstract]
Marketable Securities [Table Text Block]	Marketable securities consisted of the following at September 30, 2022: September 30, 2022 Amortized Unrealized Unrealized Fair Marketable securities, available-for-sale: U.S. Treasury obligations $ 20,725,462 $ 50,836 $ (24,008 ) $ 20,752,290 Total $ 20,725,462 $ 50,836 $ (24,008 ) $ 20,752,290

Equipment and Improvements (Tab

Equipment and Improvements (Tables)	9 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Schedule Of Equipment and Improvements	Equipment and Improvements, net September 30, Furniture and office equipment $ 72,692 Lab equipment 153,668 IT equipment 16,895 243,255 Less: Accumulated Depreciation 1,681 Total $ 241,574

Supplemental Balance Sheet In_2

Supplemental Balance Sheet Information (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of accrued expenses and other current liabilitiies	Accrued expenses and other current liabilities consist of the following: September 30, December 31, Accrued consulting $ 229,661 $ 210,000 Accrued compensation 417,573 421,734 Deferred revenue 23,683 — Accrued research and development 1,586,138 2,077,932 Accrued interest — 968 Accrued other 32,671 5,127 Total accrued expenses and other current liabilities $ 2,289,726 $ 2,715,761	Accrued expenses and other current liabilities consist of the following: December 31, December 31, Accrued consulting $ 210,000 $ 115,405 Accrued compensation 421,734 — Accrued legal and professional fees — 383,286 Accrued research and development 2,077,932 83,491 Accrued interest 968 1,673 Accrued other 5,127 49,079 Total accrued expenses and other current liabilities $ 2,715,761 $ 632,934

Notes Payable (Tables)

Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
Summary of Notes Payable	Notes payable outstanding were $248,911 and $318,995 at December 31, 2021 and 2020, respectively. 12/31/2021 12/31/2020 2019 Note $ — $ — Fifth Restated Note — 42,534 2019 CFO Note — — PPP Note — 27,550 CEO Restated Note 248,911 248,911 Total notes payable $ 248,911 $ 318,995
Summary of Future Principal Payments on Notes Payable	Future principal payments on the notes payable as of December 31, 2021 are as follows: Year ended December 31, 2022 $ 248,911 2023 — 2024 — 2025 — 2026 — Total notes payable $ 248,911

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
Summary of Option Activity Under 2011 Plan and 2020 Plan		The following is a summary of option activity under the 2011 Plan and the 2020 Plan: Number of Weighted- Weighted- Outstanding at December 31, 2019 3,369,144 $ 1.75 7.78 Granted 227,300 10.00 6.98 Exercised — — — Forfeited — — — Cancelled — — — Outstanding at December 31, 2020 3,596,444 2.27 7.73 Granted 215,898 3.88 6.40 Exercised (112,268 ) 0.70 — Forfeited (40,708 ) 0.38 — Cancelled — — — Outstanding at December 31, 2021 3,659,366 2.43 6.99 Exercisable at December 31, 2021 3,378,761 2.13 7.05
Schedule of Estimated Assumptions of Weighted-Average Fair Values of Options Granted		The weighted-average fair values of options granted in the years ended December 31, 2021 and 2020 were $2.24 and $6.45, per share, respectively, and were calculated using the following estimated assumptions: Year ended December 31, 2021 2020 Weighted-average risk-free interest rate 0.59 % 0.32 % Expected dividend yield 0.00 % 0.00 % Expected volatility 82.22 % 87.63 % Expected terms 3.97 years 4.44 years
Summary of Stock-Based Compensation Expense for Stock Options Granted to Employees and Non-Employees	The following table summarizes the stock-based compensation expense for stock options granted to employees and non-employees: Nine Months Ended 2022 2021 Research and development $ 98,722 $ 592,966 Selling, general and administrative 259,062 673,060 Total stock-based compensation expense $ 357,784 $ 1,266,026	The following table summarizes the stock-based compensation expense for stock options granted to employees and non-employees: Year ended December 31, 2021 2020 Research and development $ 665,834 $ 261,492 Selling, general and administrative 866,042 312,203 Total stock-based compensation expense $ 1,531,876 $ 573,695

Net Loss Per Share (Tables)

Net Loss Per Share (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Earnings Per Share [Abstract]
Summary of Calculation of Basic and Diluted Net Loss Per Share applicable to Common Stockholders	The following table presents the calculation of basic and diluted net loss per share applicable to common stockholders: Nine Months Ended 2022 2021 Numerator: Net loss $ (13,775,103 ) $ (9,744,444 ) Denominator: Weighted-average number of common shares 25,219,931 15,868,421 Net loss per share applicable to common $ (0.55 ) $ (0.61 )	The following table presents the calculation of basic and diluted net loss per share applicable to common stockholders: Year ended December 31, 2021 2020 Numerator: Net loss $ (14,786,063 ) $ (2,847,894 ) Denominator: Weighted-average number of common shares 18,209,198 8,212,581 Net loss per share applicable to common $ (0.81 ) $ (0.35 )
Summary of Shares Excluded from Calculation of Diluted Net Loss per Share Applicable to Common Stockholders	The following shares were excluded from the calculation of diluted net loss per share applicable to common stockholders, prior to the application of the treasury stock method, because their effect would have been anti-dilutive for the periods presented: Nine Months Ended 2022 2021 Options to purchase shares of stock 4,028,078 3,630,044 Warrants to purchase shares of stock 1,561,913 1,561,913 Total 5,589,991 5,191,957	The following shares were excluded from the calculation of diluted net loss per share applicable to common stockholders, prior to the application of the treasury stock method, because their effect would have been anti-dilutive for the periods presented: Year ended December 31, 2021 2020 Options to purchase shares of stock 3,659,366 3,596,444 Warrants to purchase shares of stock 1,561,913 721,913 Total 5,221,279 4,318,357

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of Reconciliation of Effective Income Tax Rate	The reconciliation of the U.S. federal statutory rate to the Company’s effective tax rate is as follows: Year Ended 2021 2020 Tax at statutory rate 21.00 % 21.00 % State income taxes 4.89 % 5.00 % Stock-based compensation (0.13 )% — Other 0.02 % (0.03 )% Change in valuation allowance (25.78 )% (25.97 )% Effective tax rate 0.00 % 0.00 %
Components of Deferred Tax Assets and Liabilities	The significant components of the Company’s deferred tax asset consist of the following at December 31, 2021 and 2020: December 31, 2021 2020 Deferred tax assets: Net operating loss carryforwards $ 5,202,047 $ 1,826,692 Stock-based compensation 2,272,970 1,836,905 Total deferred tax assets 7,475,017 3,663,597 Deferred tax asset valuation allowance (7,475,017 ) (3,663,597 ) Net deferred tax asset $ — $ —

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Commitments And Contingencies Disclosure [Abstract]
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Future minimum lease payments under these leases at September 30, 2022, are presented by calendar year as follows: Year 2022 $ 33,469 2023 145,836 2024 150,095 2025 114,966 Total lease payments 444,366 Less: imputed interest 70,298 Present value of operating lease liabilities $ 374,068
Schedule of Milestone Payment		As consideration for its services, Sphaera has received a fixed fee of $160,000 and is entitled to the following milestone payments upon achievement of specified milestones: Milestone Event Payment First dosing of patient in US Phase 1 trial $ 250,000 US Phase 1 trial completion with endpoints met 500,000 US Phase 2 trial completion with endpoints met 875,000 FDA Approval 4,000,000 Total potential milestone payments $ 5,625,000

Nature of Business - Additional

Nature of Business - Additional Information (Details) - USD ($)			6 Months Ended	9 Months Ended		12 Months Ended
	Jun. 18, 2021	Dec. 28, 2020	Jun. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Nov. 01, 2022	Mar. 14, 2022
Organization Consolidation And Presentation [Line Items]
Issuance of common stock, Shares		44,143
Proceeds from issuance of common stock upon initial public offering, net of issuance costs						$ 41,135,357	$ 14,786,741
Proceeds from issuance of common stock				$ 0	$ 41,135,357	0	4,870
Working capital				24,773,396		38,415,549
Accumulated deficit				(43,592,790)		(29,817,687)	(15,031,624)
Cash				5,781,918		40,750,133	13,953,513
Accounts payable and accrued expenses				$ 20,752,290		$ 3,805,539
Treasury share held								$ 300,386	$ 385,888
IPO
Organization Consolidation And Presentation [Line Items]
Issuance of common stock, Shares		1,800,000
Common stock price to public		$ 10
Proceeds from issuance of common stock upon initial public offering, net of issuance costs		$ 14,600,000
Offering costs, underwriting discounts and commissions		3,400,000
Proceeds from issuance of common stock		14,600,000
Offering costs, underwriting discounts and commissions		$ 3,400,000
Working capital							$ 14,600,000
June 2021 Offering
Organization Consolidation And Presentation [Line Items]
Issued and sold fully paid non-assessable shares of common stock	15,000,000		15,000,000			15,000,000
Shares issued price per share	$ 3		$ 3			$ 3
Proceeds from issuance of common stock	$ 41,100,000		$ 41,100,000			$ 41,100,000
Offering costs, underwriting discounts and commissions	$ 3,900,000		3,900,000			$ 3,900,000
Working capital			$ 41,100,000

Liquidity - Additional Informat

Liquidity - Additional Information (Details) - USD ($)		3 Months Ended			12 Months Ended
	Nov. 01, 2022	Mar. 31, 2022	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Sep. 30, 2022	Mar. 14, 2022
Disclosure Of Liquidity And Going Concern [Line Items]
Working capital					$ 38,415,549		$ 24,773,396
Accumulated deficit					(29,817,687)	$ (15,031,624)	(43,592,790)
Cash and cash equivalents					40,750,133	13,953,513	5,781,918
Accounts payable and accrued expenses					3,805,539		20,752,290
other current liabilities							$ 3,070,949
Issuance of common stock	$ 385,888	$ 67,000		$ 60,391	60,391	4,870
Treasury share held	$ 300,386							$ 385,888
June 2021 Offering
Disclosure Of Liquidity And Going Concern [Line Items]
Working capital			$ 41,100,000
Issuance of common stock			$ 41,135,357
IPO
Disclosure Of Liquidity And Going Concern [Line Items]
Working capital						14,600,000
Issuance of common stock					$ 41,135,357	$ 14,595,045

Basis of Presentation and Sig_4

Basis of Presentation and Significant Accounting Policies - Additional Information (Details)			3 Months Ended		9 Months Ended		12 Months Ended
	Aug. 24, 2020 $ / shares	Aug. 20, 2020 $ / shares	Sep. 30, 2022 $ / shares	Sep. 30, 2021	Sep. 30, 2022 $ / shares	Sep. 30, 2021	Dec. 31, 2021 $ / shares	Dec. 31, 2020 $ / shares	Jun. 30, 2020 $ / shares
Summary Of Significant Accounting Policies [Line Items]
Reverse stock split ratio	0.8741	1.14396
Common stock, par value	$ 0.001	$ 0.001	$ 0.001		$ 0.001		$ 0.001	$ 0.001	$ 5.5
Minimum | Network Equipment
Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives					P3Y
Minimum | Office Equipment
Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives					P3Y
Minimum | Furniture
Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives					P3Y
Maximum | Network Equipment
Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives					P5Y
Maximum | Office Equipment
Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives					P5Y
Maximum | Furniture
Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives					P5Y
Customer Concentration Risk | Sales Revenue | Minimum
Summary Of Significant Accounting Policies [Line Items]
Concentration risk, percentage			90%	90%	90%	90%	90%
Customer Concentration Risk | Sales Revenue | Maximum
Summary Of Significant Accounting Policies [Line Items]
Concentration risk, percentage								90%

Basis of Presentation and Sig_5

Basis of Presentation and Significant Accounting Policies - classified as fixed assets useful life (Details)	9 Months Ended
	Sep. 30, 2022
Leasehold property improvements, right of use asset
Property, Plant and Equipment [Line Items]
Estimated useful lives	Lesser of lease term or useful life
Furniture and office equipment
Property, Plant and Equipment [Line Items]
Estimated Useful Economic Life	5 years
Lab equipment
Property, Plant and Equipment [Line Items]
Estimated Useful Economic Life	3 years
IT equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Economic Life	3 years

Fair Value of Financial Instr_3

Fair Value of Financial Instruments - Summary of cash equivalents and marketable securities measured at their fair value (Details) - Fair Value, Recurring [Member]	Sep. 30, 2022 USD ($)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash equivalents and marketable securities measured at their fair value on a recurring basis	$ 20,752,290
U.S. Treasury obligations [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash equivalents and marketable securities measured at their fair value on a recurring basis	20,752,290
Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash equivalents and marketable securities measured at their fair value on a recurring basis	20,752,290
Fair Value, Inputs, Level 1 [Member] | U.S. Treasury obligations [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash equivalents and marketable securities measured at their fair value on a recurring basis	20,752,290
Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash equivalents and marketable securities measured at their fair value on a recurring basis	0
Fair Value, Inputs, Level 3 [Member] | U.S. Treasury obligations [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash equivalents and marketable securities measured at their fair value on a recurring basis	0
Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash equivalents and marketable securities measured at their fair value on a recurring basis	0
Fair Value, Inputs, Level 2 [Member] | U.S. Treasury obligations [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash equivalents and marketable securities measured at their fair value on a recurring basis	$ 0

Fair Value of Financial Instr_4

Fair Value of Financial Instruments (Additional Information) (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Marketable securities	$ 20,752,290	$ 0

Marketable Securities - Summary

Marketable Securities - Summary of Marketable Securities (Details) - USD ($)	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Marketable Securities [Line Items]
Marketable securities, Amortized cost	$ 20,725,462
Marketable securities, Unrealized Gain	50,836
Marketable securities, Unrealized Loss	(24,008)
Marketable securities, Fair Value	20,752,290	$ 0
U.S. Treasury obligations
Marketable Securities [Line Items]
Marketable securities, Amortized cost	20,725,462
Marketable securities, Unrealized Gain	50,836
Marketable securities, Unrealized Loss	(24,008)
Marketable securities, Fair Value	$ 20,752,290

Marketable securities (Addition

Marketable securities (Additional Information) (Details)	9 Months Ended
	Sep. 30, 2022 USD ($)
Gain (Loss) on Securities [Line Items]
Unrealized gain	$ 50,836
Marketable securities, Unrealized Loss	(24,008)
U.S. treasury debt securities
Gain (Loss) on Securities [Line Items]
Unrealized gain	50,836
Marketable securities, Unrealized Loss	(24,008)
U.S. treasury debt securities | One Debt
Gain (Loss) on Securities [Line Items]
Unrealized gain	50,836
U.S. treasury debt securities | Two Debt
Gain (Loss) on Securities [Line Items]
Marketable securities, Unrealized Loss	$ (24,008)

Equipment and Improvements - Sc

Equipment and Improvements - Schedule of Equipment and Improvements (Details)	Sep. 30, 2022 USD ($)
Property, Plant and Equipment, Gross	$ 243,255
Less: Accumulated Depreciation	1,681
Total	241,574
Furniture and Fixtures [Member]
Property, Plant and Equipment, Gross	72,692
Lab equipment [Member]
Property, Plant and Equipment, Gross	153,668
IT equipment [Member]
Property, Plant and Equipment, Gross	$ 16,895

Supplemental Balance Sheet In_3

Supplemental Balance Sheet Information - Schedule of Accrued Expenses and Other Current Liabilities (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accrued consulting	$ 229,661	$ 210,000	$ 115,405
Accrued compensation	417,573	421,734	0
Deferred revenue	23,683	0
Accrued legal and professional fees		0	383,286
Accrued research and development	1,586,138	2,077,932	83,491
Accrued interest	0	968	1,673
Accrued other	32,671	5,127	49,079
Total accrued expenses and other current liabilities	$ 2,289,726	$ 2,715,761	$ 632,934

Notes Payable - Summary of Note

Notes Payable - Summary of Notes Payable (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Notes Payable	$ 248,911	$ 318,995
2019 Note
Debt Instrument [Line Items]
Notes Payable	0	0
Fifth Restated Note
Debt Instrument [Line Items]
Notes Payable	0	42,534
2019 CFO Note
Debt Instrument [Line Items]
Notes Payable	0	0
Paycheck Protection Program
Debt Instrument [Line Items]
Notes Payable	0	27,550
CEO Restated Note
Debt Instrument [Line Items]
Notes Payable	$ 248,911	$ 248,911

Notes Payable - Summary of Futu

Notes Payable - Summary of Future Principal Payments on Notes Payable (Details)	Dec. 31, 2021 USD ($)
Debt Disclosure [Abstract]
2022	$ 248,911
2023	0
2024	0
2025	0
2026	0
Total notes payable	$ 248,911

Notes Payable - Additional Info

Notes Payable - Additional Information (Details) - USD ($)

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

Dec. 28, 2020

Aug. 31, 2020

May 04, 2020

Feb. 05, 2020

Jan. 01, 2020

Jan. 01, 2019

Jun. 30, 2020

Mar. 31, 2022

Sep. 30, 2022

Dec. 31, 2021

Dec. 31, 2019

Jun. 15, 2022

Dec. 31, 2020

Aug. 25, 2020

Aug. 24, 2020

Aug. 20, 2020

Jun. 13, 2020

Mar. 31, 2020

Jun. 30, 2019

Debt Instrument [Line Items]

Notes payable outstanding

$ 248,911

$ 318,995

Annual interest rate

1.59%

Extinguishment of Debt, Amount

$ 441,432

Shares subscribed for purchase

11,594

Share subscription price

$ 63,800

Common stock, par value

$ 5.5

$ 0.001

$ 0.001

$ 0.001

$ 0.001

$ 0.001

Strike price

$ 10

$ 4.87

$ 4.79

$ 12.5

$ 3.75

$ 5.9

$ 4.81

$ 5.67

$ 5.57

Issue date

Feb. 05, 2020

Notes payable, net of current portion

$ 0

$ 276,461

Conversion of common stock

44,143

Share Price

$ 10

Notes payable outstanding balance

$ 0

248,911

42,534

Principal Balance

Debt Instrument [Line Items]

Notes payable, net of current portion

248,911

2020 Note

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 103,586

Annual interest rate

5.25%

Maturity date

Jan. 01, 2021

Extinguishment of Debt, Amount

$ 106,334

2019 Note

Debt Instrument [Line Items]

Notes payable outstanding

0

0

Debt Instrument, Face Amount

$ 98,419

Annual interest rate

5.25%

Maturity date

Jan. 01, 2020

Jan. 01, 2020

Fifth Restated Note

Debt Instrument [Line Items]

Notes payable outstanding

$ 0

42,534

Debt Instrument, Face Amount

$ 42,534

CEO Note

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 245,250

Annual interest rate

1.59%

Net proceeds

$ 245,250

Maturity description

The note carried an original maturity of the earlier of the sixth month following the Issue Date or the date the Company has sufficient funds to repay the CEO Note.

The note carried an original maturity of the earlier of the sixth month following the Issue Date or the date the Company has sufficient funds to repay the CEO Note.

On event of default

If an event of default occurred and continued, the Company agreed to issue a warrant to the holder with a strike price of $4.87 per share for a number of shares equal to 150% of the value of the loan.

If an event of default occurred and continued the Company agreed to issue a warrant to the holder with a strike price of $4.87 per share for a number of shares equal to 150% of the value of the loan.

Strike price

$ 4.87

Percentage of number of shares to value of loan

150%

CEO Restated Note

Debt Instrument [Line Items]

Notes payable outstanding

$ 248,911

248,911

Debt Instrument, Face Amount

$ 248,911

Annual interest rate

0.25%

Strike price

$ 4.81

CFO Note

Debt Instrument [Line Items]

Debt Instrument, Face Amount

$ 275,375

Annual interest rate

5%

Unpaid fees for services rendered

$ 275,375

Paycheck Protection Program

Debt Instrument [Line Items]

Notes payable outstanding

$ 0

27,550

Annual interest rate

1%

Net proceeds

$ 27,550

Loan forgiveness terms

if the Company expended not less than 60% of the loan proceeds on qualified payroll costs that the principal and accrued interest on the loan would be forgiven.

Paycheck Protection Program | Minimum

Debt Instrument [Line Items]

Percentage of loan proceeds expended on qualified payroll costs

60%

2019 CFO Note

Debt Instrument [Line Items]

Notes payable outstanding

$ 0

$ 0

Debt Instrument, Face Amount

$ 386,013

Extinguishment of Debt, Amount

386,013

Unpaid fees for services rendered

$ 300,000

$ 300,000

Simple interest rate

5%

2018 Flagship Note

Debt Instrument [Line Items]

Maturity date

Jan. 01, 2019

Dec. 31, 2019

Stockholders' Equity - Addition

Stockholders' Equity - Additional Information (Details)							1 Months Ended						6 Months Ended	9 Months Ended		12 Months Ended
	Jun. 18, 2021 USD ($) $ / shares shares	Dec. 28, 2020 USD ($) shares	Aug. 25, 2020 $ / shares shares	Aug. 24, 2020 $ / shares	Aug. 20, 2020 $ / shares	Jun. 30, 2020 USD ($) $ / shares shares	Feb. 28, 2022 USD ($) shares	Jan. 31, 2022 $ / shares shares	Aug. 31, 2021 $ / shares shares	May 31, 2021 $ / shares shares	Mar. 31, 2021 USD ($) shares	Jan. 31, 2020 USD ($) $ / shares shares	Jun. 30, 2021 USD ($) $ / shares shares	Sep. 30, 2022 USD ($) Vote $ / shares shares	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($) Vote $ / shares shares	Dec. 31, 2020 USD ($) $ / shares
Class Of Stock [Line Items]
Votes per each common stock share | Vote														1		1
Common stock shares reserved for issuance														5,589,991		5,221,279
Reverse stock split ratio				0.8741	1.14396
Common stock, par value | $ / shares				$ 0.001	$ 0.001	$ 5.5								$ 0.001		$ 0.001	$ 0.001
Reverse stock split description																On August 20, 2020, the board of directors adopted resolutions proposing that each 1.14396 shares of the Company’s issued and outstanding common stock, par value $0.001 per share, be automatically converted into one fully paid and nonassessable share of common stock, par value $0.001 (the “Reverse Stock Split”) with cash in lieu of fractional shares.
Issuance of common stock, Shares		44,143
Proceeds from issuance of common stock | $														$ 0	$ 41,135,357	$ 0	$ 4,870
Additional rights or options granted		0	0					0
Stock issued in consideration for early settlement of note | $		$ 441,432
Common stock in connection with exercise of non-qualified stock options, Shares								21,853	21,853	73,496
Common Stock In Connection With Exercise of Non Qualified Stock Options Shares Withheld for taxes										16,919
Stock option strike price | $ / shares								$ 2.02	$ 2.02	$ 0.38
Stock issued during period, warrant exercised			13,301							90,415
Number of warrant exercised			21,854
Strike price of warrant exercised | $ / shares			$ 2.31
Consulting Services
Class Of Stock [Line Items]
Additional rights or options granted							0				0
Shares issued in exchange for consulting services							50,000				9,000
Fair value of stock issued in exchange for consulting services | $							$ 67,000				$ 60,391
Consulting Services | Selling, General and Administrative
Class Of Stock [Line Items]
Fair value of stock issued in exchange for consulting services | $											$ 60,391
Private Placement
Class Of Stock [Line Items]
Issuance of common stock, Shares						11,594						874
Shares issued price per share | $ / shares						$ 5.5						$ 5.57
Proceeds from issuance of common stock | $												$ 4,870
Additional rights or options granted						0						0
Stock issued in consideration for early settlement of note | $						$ 63,800
IPO
Class Of Stock [Line Items]
Issuance of common stock, Shares		1,800,000
Proceeds from issuance of common stock | $		$ 14,600,000
Offering costs, underwriting discounts and commissions | $		$ 3,400,000
June 2021 Offering
Class Of Stock [Line Items]
Shares issued price per share | $ / shares	$ 3												$ 3			$ 3
Proceeds from issuance of common stock | $	$ 41,100,000												$ 41,100,000			$ 41,100,000
Offering costs, underwriting discounts and commissions | $	$ 3,900,000												$ 3,900,000			$ 3,900,000
Issued and sold fully paid non-assessable shares of common stock	15,000,000												15,000,000			15,000,000

Stock-based Compensation - Addi

Stock-based Compensation - Additional Information (Details)				6 Months Ended	9 Months Ended		12 Months Ended
	Sep. 01, 2022 USD ($) $ / shares shares	Aug. 16, 2021 USD ($) $ / shares shares	Jun. 25, 2021 USD ($) $ / shares shares	Jun. 30, 2021 USD ($) $ / shares shares	Sep. 30, 2022 USD ($) $ / shares shares	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($) $ / shares shares	Dec. 31, 2020 USD ($) $ / shares shares
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Number of stock options granted | shares				68,628	160,000
Number of stock issued | shares					239,887
Stock option, strike price | $ / shares				$ 6.82
Stock option, aggregate grant date fair value				$ 259,674
Stock compensation expense					$ 357,784	$ 1,266,026	$ 1,531,876	$ 573,695
Stock option granted for forfeited shares | shares	40,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value							$ 2,000,000
Percentage of stock option exercised							100
Options, Grants in Period, Weighted Average Fair Value | $ / shares							$ 2.24	$ 6.45
Fair Values of Stock Options, Vested, Total							$ 1,150,320	$ 573,695
2011 Plan and 2020 Plan
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Number of stock options granted | shares							215,898	227,300
Unrecognized stock-based compensation of unvested options							$ 1,141,314
Expected to Recognize, Remaining Weighted-Average Period							1 year 7 months 20 days
2011 Equity Incentive Plan [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock option, aggregate grant date fair value							$ 484,669	$ 1,466,644
Restricted Stock Units
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Restricted stock units outstanding | shares							0	0
2020 Equity Incentive Plan [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Number of shares available for grant | shares							8,650,000
Employee stock plan
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Number of stock options granted | shares		27,240
Stock option, strike price | $ / shares		$ 1.79
Stock option, aggregate grant date fair value		$ 50,000
Stock option granted for forfeited shares | shares					29,322
Board of Director Member
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Number of stock options granted | shares			90,708
Stock option, strike price | $ / shares			$ 2.92		$ 0.81
Stock option, aggregate grant date fair value			$ 160,000		$ 82,492
Stock compensation expense					$ 339
Stock option granted for forfeited shares | shares	160,000
Employee
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock option, strike price | $ / shares					$ 1.07
Stock option, aggregate grant date fair value					$ 165,563
Stock compensation expense					$ 8,399
New board of Director | Employee stock plan
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Number of stock options granted | shares	60,000
Stock option, strike price | $ / shares	$ 0.95
Stock option, aggregate grant date fair value	$ 37,225

Stock-based Compensation - Summ

Stock-based Compensation - Summary of Option Activity Under 2011 Plan and 2020 Plan (Details) - $ / shares		1 Months Ended	6 Months Ended	9 Months Ended	12 Months Ended
	Aug. 25, 2020	May 31, 2021	Jun. 30, 2021	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Shares, Granted			68,628	160,000
Number of Shares, Exercised	(13,301)	(90,415)
2011 Plan and 2020 Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Shares Outstanding, Beginning Balance			3,596,444	3,659,366	3,596,444		3,369,144
Number of Shares, Granted					215,898	227,300
Number of Shares, Exercised					(112,268)
Number of Shares, Forfeited					(40,708)
Number of Shares Outstanding, Ending Balance					3,659,366	3,596,444
Number of Shares, Exercisable					3,378,761
Weighted Average Exercise Price, Outstanding Beginning Balance			$ 2.27	$ 2.43	$ 2.27		$ 1.75
Weighted Average Exercise Price ,Granted					3.88	$ 10
Exercised, weighted average exercise price (in dollars per share)					0.7
Forfeited, weighted average exercise price (in dollars per share)					0.38
Weighted Average Exercise Price, Outstanding Ending Balance					2.43	$ 2.27
Weighted Average Exercise Price, Exercisable					$ 2.13
Weighted Average Remaining Contractual Term (In Years), Outstanding Beginning Balance					6 years 11 months 26 days	7 years 8 months 23 days	7 years 9 months 10 days
Weighted Average Remaining Contractual Term (In Years), Granted					6 years 4 months 24 days	6 years 11 months 23 days
Weighted Average Remaining Contractual Term (In Years), Outstanding Ending Balance					6 years 11 months 26 days	7 years 8 months 23 days	7 years 9 months 10 days
Weighted Average Remaining Contractual Term (In Years), Exercisable					7 years 18 days

Stock-based Compensation - Su_2

Stock-based Compensation - Summary of Estimated Assumptions of Weighted-Average Fair Values of Options Granted (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Share-Based Payment Arrangement [Abstract]
Weighted-average risk-free interest rate	0.59%	0.32%
Expected dividend yield	0%	0%
Expected volatility	82.22%	87.63%
Expected terms	3 years 11 months 19 days	4 years 5 months 8 days

Stock-based Compensation - Su_3

Stock-based Compensation - Summary of Stock-Based Compensation Expense for Stock Options Granted to Employees and Non-Employees (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Total stock-based compensation expense	$ 357,784	$ 1,266,026	$ 1,531,876	$ 573,695
Research and Development
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Total stock-based compensation expense	98,722	592,966	665,834	261,492
Selling, General and Administrative
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Total stock-based compensation expense	$ 259,062	$ 673,060	$ 866,042	$ 312,203

Warrants - Additional Informati

Warrants - Additional Information (Details) - USD ($)					1 Months Ended		3 Months Ended				5 Months Ended	9 Months Ended		12 Months Ended
	Dec. 28, 2020	Aug. 25, 2020	Mar. 31, 2020	Jan. 01, 2019	Jun. 30, 2021	Dec. 31, 2020	Sep. 30, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2019	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Jun. 15, 2022	Jun. 13, 2020	Feb. 05, 2020
Class Of Warrant Or Right [Line Items]
Class of warrant or right issued	102,435	150,000	26,225	20,533							31,470
Contractual term	7 years	7 years	7 years	7 years										5 years
Strike price	$ 10	$ 5.9	$ 5.67	$ 4.79							$ 5.57			$ 12.5		$ 3.75	$ 4.81	$ 4.87
Fair value of warrant			$ 101,478	$ 82,141		$ 685,441					$ 114,631			$ 100	$ 685,441
Warrant received											$ 5,245
Class of warrant or right vested		21,854
Warrant expense								$ 181,762	$ 239,415	$ 237,768		$ 0	$ 658,945	$ 688,784	$ 1,443,426
Settlement transaction		21,854
Non-assessable shares of common stock		13,301				10,050,849	25,227,051					25,227,051		25,155,198	10,050,849
Class of warrant or right exercised in period											31,470			0
Selling, general and administrative							$ 1,538,737	1,644,946				$ 4,872,681	4,854,494	$ 6,507,641	$ 2,623,158
First Anniversary Date Of Grant
Class Of Warrant Or Right [Line Items]
Fair value of warrant		$ 601,245
IPO
Class Of Warrant Or Right [Line Items]
Class of warrant or right, date from which warrants or rights exercisable														Jun. 20, 2021
Underwriters
Class Of Warrant Or Right [Line Items]
Class of warrant or right issued						90,000
Offering
Class Of Warrant Or Right [Line Items]
Class of warrant or right issued					750,000
Class of warrant or right, date from which warrants or rights exercisable					Jun. 15, 2022
Selling, General and Administrative
Class Of Warrant Or Right [Line Items]
Warrant expense		$ 87,597						$ 181,762					$ 658,945		210,848
Selling, general and administrative															$ 685,441

ATM Program (Additional Informa

ATM Program (Additional Information) (Details) - Equity Distribution Agreement - USD ($) $ in Millions	May 16, 2022	Sep. 30, 2022
Marketable Securities [Line Items]
Common stock Aggregate offering price	$ 9.8
Fixed commission percentage		3%

Net Loss Per Share - Summary of

Net Loss Per Share - Summary of Calculation of Basic and Diluted Net Loss Per Share applicable to Common Stockholders (Details) - USD ($)	3 Months Ended						9 Months Ended		12 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Numerator:
Net loss	$ (4,494,563)	$ (4,639,939)	$ (4,640,601)	$ (4,471,197)	$ (2,636,179)	$ (2,637,068)	$ (13,775,103)	$ (9,744,444)	$ (14,786,063)	$ (2,847,894)
Denominator:
Weighted average number of common share basic	25,227,051			25,143,559			25,219,931	15,868,421	18,209,198	8,212,581
Weighted average number of common share Diluted	25,227,051			25,143,559			25,219,931	15,868,421	18,209,198	8,212,581
Net loss per share applicable to common stockholders - basic	$ (0.18)			$ (0.18)			$ (0.55)	$ (0.61)	$ (0.81)	$ (0.35)
Net loss per share applicable to common stockholders - diluted	$ (0.18)			$ (0.18)			$ (0.55)	$ (0.61)	$ (0.81)	$ (0.35)

Net Loss Per Share - Summary _2

Net Loss Per Share - Summary of Shares Excluded from Calculation of Diluted Net Loss per Share Applicable to Common Stockholders (Details) - shares	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive shares excluded from calculation of diluted net loss per share	5,589,991	5,191,957	5,221,279	4,318,357
Options to Purchase Shares of Stock
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive shares excluded from calculation of diluted net loss per share	4,028,078	3,630,044	3,659,366	3,596,444
Warrants to Purchase Shares of Stock
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive shares excluded from calculation of diluted net loss per share	1,561,913	1,561,913	1,561,913	721,913

Income Taxes - Schedule of Reco

Income Taxes - Schedule of Reconciliation of Effective Income Tax Rate (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Tax at statutory rate	21%	21%
State income taxes	4.89%	5%
Stock-based compensation	(0.13%)	0%
Other	0.02%	(0.03%)
Change in valuation allowance	(25.78%)	(25.97%)
Effective tax rate	0%	0%

Income Taxes - Components of De

Income Taxes - Components of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 5,202,047	$ 1,826,692
Stock-based compensation	2,272,970	1,836,905
Total deferred tax assets	7,475,017	3,663,597
Deferred tax asset valuation allowance	(7,475,017)	(3,663,597)
Net deferred tax asset	$ 0	$ 0

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Income Taxes [Line Items]
Provision or benefit for income tax	$ 0	$ 0
Deferred tax asset, increase in valuation allowance			$ 3,811,420	$ 739,510
Uncertain tax position impact effective tax rate			0	$ 0
Domestic Country [Member]
Income Taxes [Line Items]
Net operating loss carryforwards			$ 19,981,000
Operating Loss Carryforwards Expiration Year			2030
State [Member]
Income Taxes [Line Items]
Provision or benefit for income tax			$ 0
Net operating loss carryforwards			$ 20,978,000
Operating Loss Carryforwards Expiration Year			2030

Commitments and Contingencies_2

Commitments and Contingencies (Additional Information) (Details)

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

Apr. 18, 2022

Mar. 31, 2022 USD ($) shares

Dec. 31, 2020 USD ($)

Aug. 01, 2018 USD ($)

Apr. 01, 2014 USD ($) $ / shares shares

Jun. 18, 2010 USD ($) shares

Jun. 08, 2010 USD ($) Agreements shares

Apr. 30, 2018 USD ($)

Sep. 30, 2022 USD ($)

Sep. 30, 2022 USD ($)

Dec. 31, 2021 USD ($)

Dec. 31, 2020 USD ($) $ / shares shares

Dec. 31, 2019 shares

Jun. 30, 2018

Loss Contingencies [Line Items]

Right-of-use asset

$ 353,250

$ 353,250

Operating Lease, Liability, Current

142,048

142,048

Operating Lease, Liability, Noncurrent

232,020

232,020

Lease Expense

20,818

20,818

Operating lease Obligation

374,068

374,068

Stock option granted, exercise price | $ / shares

$ 0.38

$ 10

Total potential milestone payments

$ 5,625,000

Operating lease, term of contract

1 year

Lease obligation

$ 54,000

Operating leases description

The total lease obligation was $54,000, payable in 12 equal monthly installments commencing August 1, 2018. Since the end of the one-year initial term on July 31, 2019, the lease continues on a month-to-month basis.

Lease obligation payable monthly installments

12 equal monthly installments

2020 CEO Agreement

Loss Contingencies [Line Items]

Annual base salary

$ 455,000

Stock option granted | shares

100,000

Percentage of annual base salary

35%

Stock option granted, vesting period

3 years

2014 CEO Agreement

Loss Contingencies [Line Items]

Annual base salary

$ 224,000

$ 292,800

Stock option granted | shares

43,708

21,854

196,685

Stock option granted, vesting period

10 years

12 months

2018 Flagship Agreement

Loss Contingencies [Line Items]

Consulting services fee per month

$ 12,500

Consulting services fee accrued

$ 12,500

Maturity description

The 2018 Flagship Agreement ended on December 31, 2020 and the Frattaroli Employment Agreement superseded the 2018 Flagship Agreement in all respects on January 1, 2021.

Emory University License Agreements

Loss Contingencies [Line Items]

License agreements, fair value of shares issued

$ 313,500

Total potential milestone payments

$ 280,000

Number of license agreements | Agreements

2

License agreement description

the License A term is the later of 10 years or until the expiration of the patent rights. License B was terminated in May 2013 under the normal course of business.

Emory University License Agreements | License A [Member]

Loss Contingencies [Line Items]

License agreements, shares issued | shares

393,370

License agreement, term

10 years

Emory University License Agreements | License B [Member]

Loss Contingencies [Line Items]

License agreements, fair value of shares issued

$ 437,078

Duke University License Agreement

Loss Contingencies [Line Items]

License agreements, shares issued | shares

611,909

License agreements, fair value of shares issued

$ 247,500

Total potential milestone payments

$ 0

$ 280,000

$ 0

License agreement, term

10 years

License termination date

April 16, 2020

License termination cost

$ 0

Sphaera Agreement

Loss Contingencies [Line Items]

License agreement, fixed fee paid

$ 160,000

Frattaroli Employment Agreement

Loss Contingencies [Line Items]

Annual base salary

$ 375,000

Stock option granted | shares

100,000

Percentage of annual base salary

30%

Stock option granted, vesting period

3 years

Prepaid Expenses and Other Current Assets [Member]

Loss Contingencies [Line Items]

Security deposit

$ 25,000

$ 25,000

Subsequent Event [Member] | 2020 CEO Agreement

Loss Contingencies [Line Items]

Annual base salary

$ 510,000

Stock option granted | shares

125,000

Percentage of annual base salary

50%

Stock option granted, vesting period

3 years

Subsequent Event [Member] | Frattaroli Employment Agreement

Loss Contingencies [Line Items]

Annual base salary

$ 400,000

Percentage of annual base salary

40%

Lexington [Member]

Loss Contingencies [Line Items]

Lessee, Operating Lease, Discount Rate

12%

12%

Right-of-use asset

$ 353,350

$ 353,350

Lease Expiration Date

Jul. 31, 2025

Lessor, Operating Lease, Description

The Office Lease contains escalating payments during the lease period. Upon execution of the Office Lease, the Company prepaid one month of rent and a security deposit, one of which will be held in escrow and credited at the termination of the lease and the other of which will be applied to the first month’s rent.

Commitments and Contingencies -

Commitments and Contingencies - Summary of Future minimum lease payments (Details)	Sep. 30, 2022 USD ($)
Commitments And Contingencies Disclosure [Abstract]
2022	$ 33,469
2023	145,836
2024	150,095
2025	114,966
Total lease payment	444,366
Less: imputed interest	70,298
Present value of operating lease liabilities	$ 374,068

Commitments and Contingencies_3

Commitments and Contingencies - Schedule of Milestone Payment (Details)	Dec. 31, 2021 USD ($)
Revenue Recognition Milestone Method [Line Items]
Total potential milestone payments	$ 5,625,000
First Dosing of Patient In U S Phase1 Trial
Revenue Recognition Milestone Method [Line Items]
Total potential milestone payments	250,000
US Phase 1 Trial Completion with Endpoints Met
Revenue Recognition Milestone Method [Line Items]
Total potential milestone payments	500,000
US Phase 2 Trial Completion with Endpoints Met
Revenue Recognition Milestone Method [Line Items]
Total potential milestone payments	875,000
FDA Approval
Revenue Recognition Milestone Method [Line Items]
Total potential milestone payments	$ 4,000,000

Simple Retirement Account for_2

Simple Retirement Account for Employees (the "Simple IRA") - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Compensation And Retirement Disclosure [Abstract]
Individual retirement plan, coverage requirement, minimum compensation amount received during two preceding years	$ 5,000
Individual retirement plan, coverage requirement, minimum compensation amount reasonably expected to received	$ 5,000
Individual retirement plan, percentage of qualified compensation match	3%
Compensation contributions under simple IRA	$ 28,938	$ 6,580

Subsequent Events - Additional

Subsequent Events - Additional Information (Details) - USD ($)

1 Months Ended

9 Months Ended

12 Months Ended

Mar. 31, 2022

Dec. 28, 2020

Aug. 25, 2020

Jul. 25, 2022

Feb. 28, 2022

Jan. 31, 2022

Aug. 31, 2021

May 31, 2021

Mar. 31, 2021

Sep. 30, 2022

Dec. 31, 2020

Jan. 03, 2022

Dec. 31, 2021

Subsequent Event [Line Items]

Common stock in connection with exercise of non-qualified stock options, Shares

21,853

21,853

73,496

Stock option strike price

$ 2.02

$ 2.02

$ 0.38

Additional rights or options granted

0

0

0

Principal balance

$ 276,461

$ 0

Subsequent Event, Description

On July 25, 2022, the Company received a letter from the Listing Qualifications Staff of The Nasdaq Stock Market LLC (“Nasdaq”) indicating that, based upon the closing bid price of the Company’s common stock for the last 30 consecutive business days, the Company was not in compliance with the requirement to maintain a minimum bid price of $1.00 per share for continued listing on The Nasdaq Capital Market (the “Minimum Bid Price Requirement”), as set forth in Nasdaq Listing Rule 5550(a)(2) (the “Minimum Bid Price Notice”).

The Company is provided a compliance period of 180 calendar days from the date of the Minimum Bid Price Notice, or until January 23, 2023, to regain compliance with the Minimum Bid Price Requirement, pursuant to Nasdaq Listing Rule 5810(c)(3)(A) (the “Minimum Bid Price Compliance Period”). If at any time before January 23, 2023 the closing bid price of the Company’s Common Stock closes at or above $1.00 per share for a minimum of 10 consecutive business days, Nasdaq will provide written notification that the Company hasachieved compliance with the Minimum Bid Price Requirement, and the matter would be resolved.

Closing Price of Common Stock

$ 1

$ 1

Consulting Services

Subsequent Event [Line Items]

Additional rights or options granted

0

0

Shares issued in exchange for consulting services

50,000

9,000

Fair value of stock issued in exchange for consulting services

$ 67,000

$ 60,391

2020 CEO Agreement

Subsequent Event [Line Items]

Increase in target bonus, percentage

35%

Increased in base salary

$ 455,000

Stock option granted

100,000

Stock option granted, vesting period

3 years

Subsequent Event [Member]

Subsequent Event [Line Items]

Common stock in connection with exercise of non-qualified stock options, Shares

21,853

Stock option strike price

$ 2.02

Additional rights or options granted

0

0

Principal balance

$ 248,911

Subsequent Event [Member] | Consulting Services

Subsequent Event [Line Items]

Shares issued in exchange for consulting services

50,000

Fair value of stock issued in exchange for consulting services

$ 67,000

Subsequent Event [Member] | 2020 CEO Agreement

Subsequent Event [Line Items]

Increase in target bonus, percentage

50%

Increased in base salary

$ 510,000

Stock option granted

125,000

Stock option granted, vesting period

3 years

Performance based options also subject to continued employment

250,000

Subsequent Event [Member] | 2020 CFO Agreement

Subsequent Event [Line Items]

Increase in target bonus, percentage

40%

Increased in base salary

$ 400,000

Stock option granted

62,500

Stock option granted, vesting period

3 years

Performance based options also subject to continued employment

125,000