Shuttle Pharmaceuticals (SHPH) 10-K 15 Mar 23 2022 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2022	Mar. 14, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	001-41488
Entity Registrant Name	Shuttle Pharmaceuticals Holdings, Inc.
Entity Central Index Key	0001757499
Entity Tax Identification Number	82-5089826
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	One Research Court
Entity Address, Address Line Two	Suite 450
Entity Address, City or Town	Rockville
Entity Address, State or Province	MD
Entity Address, Postal Zip Code	20850
City Area Code	(240)
Local Phone Number	403-4212
Title of 12(b) Security	Common Stock
Trading Symbol	SHPH
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Public Float			$ 0
Entity Common Stock, Shares Outstanding		13,654,127
ICFR Auditor Attestation Flag	false
Auditor Firm ID	5041
Auditor Name	BF Borgers CPA PC
Auditor Location	Lakewood, CO

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current assets
Cash	$ 8,417,203	$ 504,749
Prepaid expenses	161,148	4,866
Total current assets	8,578,351	509,615
Property and equipment, net	12,592	18,564
Other assets	6,480	6,480
Operating lease right-of-use asset	56,122	116,982
Total Assets	8,653,545	651,641
Current Liabilities
Accounts payable and accrued expenses	116,745	828,313
Accrued expenses – related party	12,500
Accrued interest payable		552
Accrued interest payable - related parties	98,135	46,947
Dividends Payable		331,059
Notes payable to related parties	685,473	685,473
Notes payable		91,021
Paycheck Protection Program note payable		73,007
Warrant liability		94,025
Operating lease liability current portion	62,823	66,934
Total Current Liabilities	975,676	2,217,331
Operating lease liability non-current		62,442
Total Liabilities	975,676	2,279,773
Stockholders’ Equity (Deficit)
Series A convertible preferred stock, $0.00001 par value; $1,000 per share liquidation value or aggregate of $1,212,500; 20,000,000 shares authorized; no shares outstanding at December 31, 2022 and 1,213 at December 31, 2021
Common stock, $0.00001 par value; 100,000,000 shares authorized; 13,603,129 and 9,312,152 shares issued and outstanding at December 31, 2022 and 2021, respectively	136	93
Additional paid in capital	16,572,622	4,150,867
Common stock to be issued		16,340
Accumulated deficit	(8,894,889)	(5,795,432)
Total Stockholders’ Equity (Deficit)	7,677,869	(1,628,132)
Total Liabilities and Stockholders’ Equity (Deficit)	$ 8,653,545	$ 651,641

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, liquidation preference per share	$ 1,000	$ 1,000
Preferred stock, liquidationPreference	$ 1,212,500	$ 1,212,500
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares outstanding	0	1,213
Common stock, par value	$ 0.00001	$ 0.00001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	13,603,129	9,312,152
Common stock, shares outstanding	13,603,129	9,312,152

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Revenue
Operating expenses
Research and development, net of contract expense reimbursements	1,488,530	1,021,808
General and administrative	198,978	36,500
Legal and professional	866,770	684,684
Total operating expenses	2,554,278	1,742,992
Net loss from operations	(2,554,278)	(1,742,992)
Other income (expense)
Interest expense - related parties	(52,010)	(46,947)
Interest expense	(917,879)	(3,841)
Change in fair value of warrant liability	94,025	579,146
Gain on settlement of accounts payable	328,687
Gain on forgiveness of Paycheck Protection Program note payable	73,007	62,500
Total other income (expense)	(474,170)	590,858
Loss before income taxes	(3,028,448)	(1,152,134)
Provision for income taxes
Net loss	(3,028,448)	(1,152,134)
Dividend on Series A Preferred Stock	(71,009)	(103,062)
Net loss attributable to common stockholders	$ (3,099,457)	$ (1,255,196)
Weighted average common shares outstanding - basic and diluted	10,351,046	9,301,750
Net loss per shares - basic and diluted	$ (0.29)	$ (0.12)

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Deficit) - USD ($)	Preferred Stock [Member] Series A Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Common Stock To Be Issued [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2020		$ 93	$ 2,833,507	$ 16,340	$ (4,540,236)	$ (1,690,296)
Beginning balance, shares at Dec. 31, 2020	1,213	9,291,526
Stock based compensation			420,000			420,000
Warrants issued for financing costs			407,293			407,293
Common stock issued for restricted stock units			490,067			490,067
Common stock issued for restricted stock units, shares		20,626
Dividends on Series A preferred stock					(103,062)	(103,062)
Net loss					(1,152,134)	(1,152,134)
Ending balance, value at Dec. 31, 2021		$ 93	4,150,867	16,340	(5,795,432)	(1,628,132)
Ending balance, shares at Dec. 31, 2021	1,213	9,312,152
Warrants issued for financing costs			412,241			412,241
Common stock issued for restricted stock units			403,956			403,956
Common stock issued for restricted stock units, shares		27,989
Dividends on Series A preferred stock					(71,009)	(71,009)
Net loss					(3,028,448)	(3,028,448)
Common stock issued for cash		$ 14	10,008,081			$ 10,008,095
Common stock issued for cash, shares		1,409,771				1,607,044
Warrants exercised for cash		$ 14	14,084			$ 14,098
Warrants exercised for cash, shares		1,409,771
Common stock issued for conversion of convertible debt and accrued interest		$ 1	604,863	(16,340)		588,524
Common stock issued for conversion of convertible debt and accrued interest, shares		148,339
Common stock issued for exercise of warrants with settlement of notes payable		$ 9	576,467			576,476
Common stock issued for exercise of warrants with settlement of notes payable, shares		857,780
Common shares issued for dividends on and conversion of Series A preferred stock		$ 5	402,063			402,068
Common shares issued for dividends on and conversion of Series A preferred stock, shares	(1,213)	437,327
Ending balance, value at Dec. 31, 2022		$ 136	$ 16,572,622		$ (8,894,889)	$ 7,677,869
Ending balance, shares at Dec. 31, 2022		13,603,129

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (3,028,448)	$ (1,152,134)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	5,972	6,218
Change in fair value of derivative liability	(94,025)	(579,146)
Amortization of right-of-use asset	60,860	54,616
Amortization of debt discount	885,505	3,389
Gain on settlement of accounts payable	(328,687)
Gain on forgiveness of Paycheck Protection Program note payable	(73,007)	(62,500)
Gain on interest relief on conversion of notes payable	12,625
Stock-based compensation	403,956	910,067
Changes in operating assets and liabilities:
Contracts receivable		211,455
Prepaid expenses	(156,282)	7,713
Accounts payable and accrued expenses	(382,881)	311,347
Accrued expenses – related parties	12,500
Accrued interest payable	(13,177)	160
Accrued interest payable - related parties	51,188	46,947
Operating lease liability	(66,553)	(58,468)
Net Cash used in Operating Activities	(2,710,454)	(300,336)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of common shares	10,022,193
Repayment of note payable-related party	(50,000)
Proceeds from notes payable-related parties	50,000	120,000
Proceeds from PPP note payable		73,007
Proceeds from notes payable	600,715	494,925
Net Cash provided by Financing Activities	10,622,908	687,932
Net change in cash	7,912,454	387,596
Cash, beginning of period	504,749	117,153
Cash, end of period	8,417,203	504,749
Cash paid for:
Interest	39,201	293
Income taxes
Supplemental non-cash financing activities:
Shares issued for conversion of accrued interest	16,340
Common stock issued for conversion of convertible debt	588,524
Common stock issued for exercise of warrants with settlement of notes payable	576,476
Common stock issued for dividend payable	$ 402,068

Organization

Organization	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization	Note 1 – Organization Organization and Line of Business The Company was formed as Shuttle Pharmaceuticals, LLC, in the State of Maryland on December 18, 2012. On August 12, 2016, the Company filed articles of conversion with the state of Maryland to convert from an LLC to a C corporation, at which time the Company changed its name to Shuttle Pharmaceuticals, Inc. (“Shuttle”). In connection with the conversion the Company issued 45,000,000 100 The Company’s primary purpose is to develop and commercialize unique drugs for the sensitization of cancers and protection of normal tissues, with the goal of improving outcomes for cancer patients receiving radiation therapy. Shuttle has deployed its proprietary technology to develop novel cancer immunotherapies, producing a pipeline of selective HDAC inhibitors for cancer and immunotherapy applications. The Company’s HDAC platform is designed to target candidate molecules with potential roles in therapeutics beyond cancer, including autoimmune, inflammatory, metabolic, neurological and infectious diseases. The Company’s Ropidoxuridine product, which is used with radiation therapy to sensitize cancer cells, was funded by a Small Business Innovation Research (“SBIR”) contract provided by the National Cancer Institute (“NCI”), a unit of the National Institutes of Health (“NIH”). Ropidoxuridine has been further developed though the Company’s collaborations with scientists at the University of Virginia for use in combination with proton therapy to improve patient survival. Historically, the Company has been working on developing products through NIH grants, including a product to predict late effects of radiation with metabolite biomarkers and develop prostate cancer cell lines in health disparities research. The production and marketing of the Company’s products and its ongoing research and development activities will be subject to extensive regulation by numerous governmental authorities in the United States. Prior to marketing in the United States, any combination product developed by the Company must undergo rigorous preclinical (animal) and clinical (human) testing and an extensive regulatory approval process implemented by the Food and Drug Administration (“FDA”) under the Food, Drug and Cosmetic Act. There can be no assurance that the Company will not encounter problems in clinical trials that will cause the Company or the FDA to delay or suspend clinical trials. The Company’s success will depend in part on its ability to obtain patents and product license rights, maintain trade secrets, and operate without infringing on the proprietary rights of others, both in the United States and other countries. There can be no assurance that patents issued to or licensed by the Company will not be challenged, invalidated or circumvented, or that the rights granted thereunder will provide proprietary protection or competitive advantages to the Company now or in the future. Reverse Stock Split Effective April 1, 2022, we effected a 2-for-1 reverse stock split

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 – Summary of Significant Accounting Policies Basis of Presentation These financial statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The financial statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles of the United States (“GAAP”). Basis of Consolidation The financial statements have been prepared on a consolidated basis with those of the Company’s wholly-owned subsidiary, Shuttle Pharmaceuticals, Inc. All intercompany transactions and balances have been eliminated. Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions. The Company bases its estimates and assumptions on current facts, historical experience, and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Significant estimates in the accompanying financial statements include useful lives of property and equipment, valuation of derivatives, valuation of warrants, and the valuation allowance on deferred tax assets. Property and Equipment Property and equipment are stated at cost. Expenditures for maintenance and repairs are charged to earnings as incurred; additions, renewals and betterments are capitalized. When property and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts, and any gain or loss is included in operations. Depreciation of property and equipment is provided using the straight-line method for substantially all assets with estimated lives as follows: Schedule of Useful Lives for Property Plant Equipment Furniture 5 Computers and equipment 5 Research Equipment 10 Research and Development Expenses Research and development expenses are charged to expense as incurred. Research and development expenses include, but are not limited to, product development, clinical and regulatory expenses, payroll and other personnel expenses, materials, supplies, related subcontract expenses, and consulting costs. The expenses assigned to NIH SBIR sponsored research are related to: (1) “Topic 352: Cell-Based Models for Prostate Cancer Health Disparity Research – Moonshot Project” and (2) “Topic 345: Predictive Biomarkers of Prostate Cancer Patient Sensitivity for Radiation Late Effects.” The research expenses are assigned to the research projects to demonstrate proof of principle in patients with prostate cancer that may support development and commercialization of biomarker products and to gather prostate cancer cell lines in African American men to serve as the product for use in health disparities research. Costs that are not covered by the SBIR contract for performing the Phase I contract to determine commercialization feasibility included partial salary support of personnel and a consultant to develop a commercialization plan. Costs that are not covered in the Phase II contract include business development and partial salary support. Research expenses related to new drug discovery include partial support of personnel, space, supplies and legal costs. During fiscal year 2022, the Company completed two SBIR contracts from the NIH to support research projects with potential for commercialization. The SBIR contract awards are fixed payments made by the NIH in response to quarterly Shuttle invoices and provide non-dilutive funds that do not include a repayment obligation. Details on the three contracts follow: 1. Contract #HHSN261201600027C/75N91018C00016 supported “Topic 345: Predictive Biomarkers of Prostate Cancer Patient Sensitivity for Radiation Late Effects.” This $ 299,502 1,903,095 211,455 845,820 422,910 211,455 On December 6, 2019, the Company engaged Georgetown to perform the $ 795,248 795,248 791,017 4,231 791,017 282,643 2. The Phase II contract #HHSN261201800016C supports the discovery work following a Phase I contract # HHSN261600038C “Topic 352 – SBIR Phase II Cell-based Models for Prostate Cancer Health Disparity Research” and was awarded to provide $ 1,484,350 1,411,883 10,000 742,002 On December 5, 2018, the Company engaged Georgetown University to perform the $ 742,002 305,866 The Company recognizes the amounts received from the contract at fair value when there is reasonable assurance that the contract amount will be received, and it is probable that all attaching conditions will be complied with. The Company recognizes the amounts received in accordance with the contract as a reduction of research and development expenses over the periods necessary to match the contract on a systematic basis to the costs that it is intended to compensate. The Company records reimbursements on the balance sheet as contract receivables upon meeting the criteria discussed above until cash is received. During the year ended December 31, 2022, the Company recorded a net deficit of $ 83,868 211,455 In September of 2022, TCG GreenChem, Inc. (“TCG GreenChem”) was contracted for process research, development and cGMP compliant manufacture of IPdR. The total project cost is $ 1,500,000 450,000 Regarding the accounting treatment for reimbursements, GAAP provides limited guidance on the accounting for government grants received by for-profit companies. We understand there is more than one acceptable alternative for the accounting treatment – a reduction of costs, a deferred credit to be amortized, revenue or other income. Due to the terms of the contracts we have entered into, the Company concluded that the reimbursements were more akin to a reduction of costs rather than any of the other alternatives that would match the contract reimbursements on a systematic basis to the costs that the contract is intended to compensate. Derivative Financial Instruments The Company evaluates all of its agreements to determine if such instruments have derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. For stock-based derivative financial instruments, the Company uses a Binomial Simulation model to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement of the derivative instrument could be required within 12 months of the balance sheet date. As of December 31, 2022, the Company had no derivative instruments. As of December 31, 2021 the Company’s only derivative financial instrument was an embedded warrant feature associated with its Series A Convertible Preferred Stock due to certain provisions that allow for a change in the warrant value based on fluctuations of the Company’s fair value of common stock at the date of issuance of the warrant based on certain contingent call features. Fair Value of Financial Instruments For certain of the Company’s financial instruments, including cash, accounts receivable, accounts payable, accrued liabilities and short-term debt, the carrying amounts approximate their fair values due to their short maturities. FASB ASC Topic 820, Fair Value Measurements and Disclosures Financial Instruments ● Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets. ● Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets in inactive markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. ● Level 3 inputs to the valuation methodology use one or more unobservable inputs which are significant to the fair value measurement. The Company analyzes all financial instruments with features of both liabilities and equity under FASB ASC Topic 480, Distinguishing Liabilities from Equity Derivatives and Hedging For certain financial instruments, the carrying amounts reported in the balance sheets for cash and current liabilities, including convertible notes payable, each qualify as a financial instrument, and are a reasonable estimate of their fair values because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest. An established trading market for the Company’s common stock does not exist. The fair value of the shares was determined based on the then most recent price per share at which we sold preferred stock to unrelated parties in a private placement during the six months then ended. During the year ended December 31, 2020, the Company utilized $ 25.22 5.00 4.00 6.00 At December 31, 2022, the Company identified no At December 31, 2021, the Company identified the following liabilities that are required to be presented on the balance sheet at fair value: Schedule of Fair Value by Liabilities on Balance Sheet December 31, 2021 Level 1 Level 2 Level 3 Total Liabilities Warrant Liabilities $ - $ - $ 94,025 $ 94,025 Revenue Recognition Revenue from providing research and development is recognized under Topic 606 ● executed contracts with the Company’s customers that it believes are legally enforceable; ● identification of performance obligations in the respective contract; ● determination of the transaction price for each performance obligation in the respective contract; ● allocation the transaction price to each performance obligation; and ● recognition of revenue only when the Company satisfies each performance obligation. To satisfy these five elements, the Company records revenue for research and development services on a quarterly basis as services are provided. Revenue received from NIH contracts is received in accordance with Federal grants and contracts policies. Research and development expenses are posted against revenue and recorded on the statement of operations as “Research and development, net of contract expense reimbursements.” Impairment of Long-Lived Assets The Company reviews its long-lived assets for impairment whenever events or changes in business circumstances indicate that the carrying amount of the asset may not be fully recoverable. Recoverability of assets is measured by a comparison of the carrying amount of an asset to the estimated undiscounted cash flows expected to be generated by the asset. If the carrying amount of the asset exceeds its estimated future cash flows, an impairment charge will be recognized in the amount by which the carrying amount of the asset exceeds the fair value of the asset. There were no impairments of long-lived assets during the periods presented. Income Taxes The Company accounts for income taxes in accordance with ASC Topic 740, Income Taxes Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The Company has no material uncertain tax positions for any of the reporting periods presented. Basic and Diluted Earnings Per Share Basic earnings per share (“EPS”) is computed based on the weighted average number of shares of common stock outstanding during the period. Diluted EPS is computed based on the weighted average number of shares of common stock plus the effect of dilutive potential shares of common stock outstanding during the period using the treasury stock method and as if converted method. Dilutive potential shares of common stock include outstanding warrants and Series A preferred stock. For the year ended December 31, 2022 and year ended December 31, 2021, the following common stock equivalents were excluded from the computation of diluted net loss per share as the result of the computation was anti-dilutive. Schedule of Anti-dilutive Securities Excluded from Computation of Earnings Per Share December 31, December 31, 2022 2021 Series A preferred stock - 97,062 Warrants 356,810 48,531 Total 356,810 145,593 Recent Accounting Pronouncements In August 2020, the FASB issued ASU 2020-06, ASC Subtopic 470-20 “Debt—Debt with “Conversion and Other Options” and ASC subtopic 815-40 “Hedging—Contracts in Entity’s Own Equity.” The standard reduced the number of accounting models for convertible debt instruments and convertible preferred stock. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for a scope exception from derivative accounting; and (2) convertible debt instruments issued with substantial premiums for which the premiums are recorded as paid-in capital. The amendments in this update are effective for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. Early adoption is permitted. The Company adopted this standard on January 1, 2021. Management does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	Note 3 – Property and Equipment, Net Property and equipment consisted of the following: Schedule of Property and Equipment Net December 31, December 31, 2022 2021 Office Furniture and equipment $ 8,861 $ 8,861 Laboratory equipment 118,605 118,605 Property and equipment, gross 127,466 127,466 Less accumulated depreciation (114,874 ) (108,902 ) Property and equipment, net $ 12,592 $ 18,564 Depreciation expense for the year ended December 31, 2022 and 2021, was $ 5,972 6,218

Operating Lease Right-of-use As

Operating Lease Right-of-use Asset and Operating Lease Liability	12 Months Ended
	Dec. 31, 2022
Operating Lease Right-of-use Asset And Operating Lease Liability
Operating Lease Right-of-use Asset and Operating Lease Liability	Note 4 – Operating Lease Right-of-use Asset and Operating Lease Liability Operating lease right-of-use assets and liabilities are recognized at the present value of the future lease payments at the lease commencement date. The interest rate used to determine the present value is our incremental borrowing rate, estimated to be 10%, as the interest rate implicit in most of our leases is not readily determinable. 70,175 74,028 The Company currently has a lease agreement which allows for the use of a laboratory facility for a monthly payment of $ 6,480 3 October 31, 2023 6,480 In adopting ASC Topic 842, Leases (Topic 842), the Company has elected the ‘package of practical expedients,’ which permits the Company to avoid reassessing its prior conclusions about lease identification, lease classification and initial direct costs under the new standard. The Company did not elect the use-of-hindsight or the practical expedient pertaining to land easements, as the latter is not applicable to the Company. In addition, the Company elected not to apply ASC Topic 842 to arrangements with lease terms of 12 The Right-of-use assets are summarized below: Schedule of Operating Lease Right of Use Assets December 31, December 31, 2022 2021 Office Lease $ 265,207 $ 265,207 Less accumulated amortization (209,085 ) (148,225 ) Right-of-use asset, net $ 56,122 $ 116,982 Amortization on the right-of-use asset is included in rent expense on the statements of operations. Operating lease liabilities are summarized below: Schedule of Operating Lease Liabilities December 31, December 31, 2022 2021 Office Lease $ 62,823 $ 129,376 Less: current portion (62,823 ) (66,934 ) Long term portion $ - $ 62,442 The Maturities of lease liabilities are summarized below: Schedule Of Operating Lease Maturity As of December 31, 2022 2023 $ 64,800 Total future minimum lease payments 64,800 Less imputed interest (1,977 ) PV of Payments $ 62,823

Notes Payable-Related Party

Notes Payable-Related Party	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
Notes Payable-Related Party	Note 5 – Notes Payable-Related Party On December 1, 2020, the Company consolidated all of the outstanding loans owed to an officer of the Company and to his spouse, resulting in the following two loans: (i) a single loan from the spouse of an officer of the Company, dated December 1, 2020, with a principal balance of $ 426,243 7.5 December 31, 2021 139,229 7.5 December 31, 2021 In December of 2021 the maturity dates of these loans were extended to June 30, 2022. In July of 2022 the notes were extended to June 30, 2023. 63,608 20,768 489,851 159,997 426,243 On June 21, 2021, the Company entered into a loan from the spouse of an officer of the Company in the amount of $ 120,000 7.5 June 21, 2022 In July of 2022 the notes were extended to June 30, 2023. 13,759 133,759 On August 1, 2022, in conjunction with a private placement of 10% notes and warrants (as detailed in Note 7 below), in exchange for a $ 50,000 50,000 10 August 31, 2022 20,000 2.50 101 0 4.25 822

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Notes Payable	Note 6 - Notes Payable On March 9, 2021, the Company obtained a $ 73,007 1 No more than 25% of the amount forgiven can be attributable to non-payroll costs. On May 15, 2020, the Company obtained a $ 62,500 1 No more than 25% of the amount forgiven can be attributable to non-payroll costs. Schedule of Notes Payable December 31, December 31, 2022 2021 PPP Note payable PPP Note May 15, 2020 $ - $ 62,500 PPP Note March 9, 2021 73,007 73,007 Loan Forgiveness (73,007 ) (62,500 ) Notes payable $ - $ 73,007 On December 28, 2021, the Company issued $ 500,000 250,000 500,000 10 December 28, 2022 500,000 1.00 5,075 85.5 0 1.27 16,667 21,712 On February 8, 2022 and March 11, 2022, the Company sold $ 365,000 224,985 6 6 50 36,500 22,250 10 83.4 0 1.27 85.5 0 1.96 12,625 On August 1, 2022, the Company issued $ 125,000 10 50,000 50,000 2.50 101 0 4.25 30,000 75,000 75,000 50,000 Schedule of Promissory Notes December 31, December 31, 2022 2021 Promissory note issued on December 28, 2021 - 500,000 Promissory note issued on February 8, 2022 - - Promissory note issued on March 11, 2022 - - Promissory note issued on August 1, 2022 $ - - Debt gross - 500,000 Less debt discount - (408,979 ) Total outstanding notes payable $ - $ 91,021 During the year ending December 31, 2022, the Company fully amortized the debt discount and included $ 408,979

Stockholders_ Equity

Stockholders’ Equity	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Stockholders’ Equity	Note 7 – Stockholders’ Equity Pursuant to the Company’s amended and restated articles of incorporation, the Company is authorized to issue 100,000,000 0.00001 20,000,000 0.00001 Series A Preferred Shares The Series A Preferred Stock, in accordance with its terms, is automatically convertible into a number of shares of the Company’s common stock upon the closing of the sale of shares of common stock to the public in a qualified offering (as set forth in the Series A certificate of designation) or upon listing of the Company’s common stock on a national securities exchange. During the year ended December 31, 2022, the Company converted 1,213 336,810 336,810 90 4.00 3.60 4.00 three years For the year ended December 31, 2022, the Company accrued $ 71,009 8.5 103,062 402,068 331,059 For the year ended December 31, 2022, the Company paid the dividend payable balance of $ 402,068 100,517 As of December 31, 2022, the Company had no 1,213 Common Stock As of December 31, 2022 and December 31, 2021, the Company had 13,603,129 9,312,152 27,989 20,626 21,530 839 During the year ended December 31, 2022, the Company issued: Schedule of Sale of Equity or Issued Issuance Shares Value $ Public offering (1) 1,409,771 10,008,095 Notes payable 147,500 588,524 Warrant exercises (2) 2,267,551 590,574 Common stock payable 839 16,340 Preferred Share and Dividends Payable (3) 437,327 402,068 (1) Value is net of $ 1,430,582 (2) Includes 197,273 180,280 1,409,771 (3) Includes 336,810 1,213 100,517 Common Stock to be Issued On June 4, 2018, $ 120,250 6,182 19.44 16,340 839 16,340 Warrants The Series A Preferred Stock sold in the Company’s 2018 and 2019 private placement offerings included warrants to be issued upon the earlier of a closing of the sale of shares of common stock to the public at a prices per share of at least $ 13.88 15,000,000 13.88 13.88 20.82 12.49 13.88 13.88 13.88 20.82 Effective April 6, 2022, the Company amended its certificate of designation for the Series A Preferred Stock (the “Amended Series A Preferred Certificate of Designation”) in order to modify the conditions pursuant to which the Series A Preferred Stock would automatically convert. Under the Amended Series A Certificate of Designation, the automatic conversion feature was amended so as to allow for conversion upon completion of a $ 10,000,000 5.00 Current accounting principles that are provided in ASC 815 - Derivatives and Hedging require derivative financial instruments to be classified in liabilities and carried at fair value with changes recorded in income. The Company has selected the Binomial Option Pricing valuation technique to fair value the compound embedded derivative. Inherent in a binomial options pricing model are assumptions related to expected stock-price volatility, expected life, risk-free interest rate, and dividend yield. The Company estimates the volatility of its ordinary shares based on historical volatility of comparable companies that matches the expected remaining life of the warrants. The risk-free interest rate is based on the U.S. Treasury zero-coupon yield curve on the grant date for a maturity similar to the expected remaining life of the warrants. The derivative warrant liability linked to the Series A Preferred Stock as of December 31, 2022 and December 31, 2021 was $ 0 94,025 94,025 30,971 The estimated fair values of the liability measured on a recurring basis are as follows: Schedule of Stock Options, Valuation Assumptions December 31, December 31, 2022 2021 Expected average volatility 84.87 % 85.50 % Dividend yield - - Expected life 2.08 2.33 Risk-free interest rate 2.45 % 0.73 % A continuity schedule of the Series A Preferred Stock warrants is set forth below: Schedule of Warrants Activity Number of Warrants Weighted Average Exercise Price Weighted Average Life (years) Outstanding, December 31, 2020 48,532 $ 24.98 3.33 Granted - - - Forfeited - - - Exercised - - - Outstanding and Exercisable, December 31, 2021 48,532 $ 24.98 2.33 Granted - - - Forfeited - - - Exercised (48,532 ) 24.98 - Outstanding and Exercisable, December 31, 2022 - $ - - A continuity schedule of the common stock warrants is set forth below: Number of Warrants Weighted Average Exercise Price Weighted Average Life (years) Outstanding, December 31, 2021 - $ - - Issued (1) 2,641,354 0.75 4.75 Forfeited - - - Exercised (2) (2,284,544 ) 0.26 - Outstanding and Exercisable, December 31, 2022 356,810 $ 3.92 2.79 (1) Issued warrants include those issued on conversion of Notes Payable - 677,500 20,000 336,810 1,607,044 (2) Includes 197,273 180,280 Equity Incentive Plan Our 2018 Equity Incentive Plan provides for equity incentives to be granted to our employees, executive officers or directors and to key advisers and consultants. Equity incentives may be in the form of stock options with an exercise price of not less than the fair market value of the underlying shares as determined pursuant to the 2018 Equity Incentive Plan, restricted stock awards, other stock-based awards, or any combination of the foregoing. The 2018 Equity Incentive Plan is administered by the Company’s compensation committee. We have reserved 3,000,000 419,754 Restricted Stock Units On August 16, 2019, five individuals were appointed to the Board of Directors of the Company to serve as directors. Each individual entered into an agreement outlining the terms of their service as a director and pursuant to which they would each receive a grant of $ 75,000 25,000 During the year ended December 31, 2022 and 2021, pursuant to the agreements with directors and officers, compensation expense for the RSUs of $ 403,956 910,067 As of December 31, 2022, there was $ 61,111 A continuity schedule of the Restricted Stock Units (RSUs) is set forth as follows: Schedule of Restricted Stock Units (RSUs) Number of RSU Weighted Average Exercise Price Outstanding, December 31, 2020 64,586 $ 22.76 Granted - Forfeited (900 ) 27.76 Outstanding, December 31, 2021 63,686 $ 23.87 Granted 35,588 2.81 Forfeited - Outstanding, December 31, 2022 99,274 $ 15.06 Vested, December 31, 2022 75,549 $ 20.56

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Note 8 – Income Taxes The Company has not made provision for income taxes for the years ended December 31, 2022, since the Company has the benefit of net operating losses in these periods. The reconciliation of income tax benefit at the U.S. statutory rate of 21 Schedule of Reconciliation of Income Tax Benefit December 31, December 31, 2022 2021 Federal tax benefit at statutory rate (635,974 ) $ (153,748 ) State income tax benefit, net of federal tax effect (249,847 ) (60,401 ) Rate change 0 R & D Tax Credits (83,975 ) Return to Provision Adjustments 66,214 Permanent differences (21,355 ) 19,381 Change in valuation allowance 924,936 194,768 Income tax expense (benefit) $ - $ - The principal components of deferred tax assets consist of the following: Schedule of Components of Deferred Tax Assets December 31, December 31, 2022 2021 Deferred income tax asset: Net operation loss carryforwards $ 1,173,451 $ 768,120 Fixed assets 7,801 7,479 Intangibles (includes Section 174 Capitalization) 399,644 7,788 Interest 45,574 45,574 R&D tax credits 215,229 87,801 Total deferred income tax asset 1,841,698 916,762 Less: valuation allowance (1,841,698 ) (916,762 ) Total deferred income tax asset $ - $ - The Company has approximately $ 4,011,180

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
Subsequent Events	Note 9 – Subsequent Events Management evaluated all additional events subsequent to the balance sheet date through March 14, 2023, the date the financial statements were available to be issued, and determined the following items: On January 11, 2023, the Company entered into a securities purchase agreement (“Securities Purchase Agreement”) with Alto Opportunity Master Fund, SPC – Segregated Master Portfolio B (the “Alto Opportunity Master Fund”), for a 26 month $ 4.3 million convertible note with 5 % annual interest rate (the “Note”) and a four year warrant to purchase 1,018,079 shares of common stock exercisable at $ 2.35 per common share, for gross proceeds of $ 4.0 million in cash (the “Funds”). The Note is convertible into Common Stock at the lower of (i) $2.35 (ii) 90% of the three lowest daily VWAPs of the 15 trading days prior to the payment date or (iii) 90% of the VWAP of the trading day prior to payment date. On February 2, 2023 50,998 shares of Common Stock were issued at a conversion price of $ 1.6921 , converting $ 66,150 of outstanding principal and $ 20,142 of unpaid interest, for a total of $ 86,292 . On January 15, 2023, the Company repaid two related party notes payable from the spouse of an officer of the Company entered on June 21, 2021 with a principal balance of $ 120,000 426,243 79,044 625,287 On February 16, 2023, the Company entered into a lease agreement with ARE-QRS Corp, for purposes of renting 2,109 5.25 7,206 63,154 On March 11, 2023, the Company entered into a letter agreement with Alto Opportunity Master Fund, as collateral agent (the “Collateral Agent”), pursuant to which the Company and the Collateral Agent agreed to amend Section 15(q) of the Note so as to allow for the transfer of the Funds held by First Republic Bank into the Collateral Agent’s account at HSBC. The Funds had been held at First Republic Bank under a springing deposit account control agreement (or DACA). Under the terms of the Letter Agreement, the parties agreed that the Funds would be held in trust in the Collateral Agent’s account pending the Company’s location of a new bank, acceptable to the Collateral Agent, at which the Funds could be held subject to a similar DACA. All other terms and conditions related to the Securities Purchase Agreement, Note and related documents remain the same.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation These financial statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The financial statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles of the United States (“GAAP”).
Basis of Consolidation	Basis of Consolidation The financial statements have been prepared on a consolidated basis with those of the Company’s wholly-owned subsidiary, Shuttle Pharmaceuticals, Inc. All intercompany transactions and balances have been eliminated.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions. The Company bases its estimates and assumptions on current facts, historical experience, and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Significant estimates in the accompanying financial statements include useful lives of property and equipment, valuation of derivatives, valuation of warrants, and the valuation allowance on deferred tax assets.
Property and Equipment	Property and Equipment Property and equipment are stated at cost. Expenditures for maintenance and repairs are charged to earnings as incurred; additions, renewals and betterments are capitalized. When property and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts, and any gain or loss is included in operations. Depreciation of property and equipment is provided using the straight-line method for substantially all assets with estimated lives as follows: Schedule of Useful Lives for Property Plant Equipment Furniture 5 Computers and equipment 5 Research Equipment 10
Research and Development Expenses	Research and Development Expenses Research and development expenses are charged to expense as incurred. Research and development expenses include, but are not limited to, product development, clinical and regulatory expenses, payroll and other personnel expenses, materials, supplies, related subcontract expenses, and consulting costs. The expenses assigned to NIH SBIR sponsored research are related to: (1) “Topic 352: Cell-Based Models for Prostate Cancer Health Disparity Research – Moonshot Project” and (2) “Topic 345: Predictive Biomarkers of Prostate Cancer Patient Sensitivity for Radiation Late Effects.” The research expenses are assigned to the research projects to demonstrate proof of principle in patients with prostate cancer that may support development and commercialization of biomarker products and to gather prostate cancer cell lines in African American men to serve as the product for use in health disparities research. Costs that are not covered by the SBIR contract for performing the Phase I contract to determine commercialization feasibility included partial salary support of personnel and a consultant to develop a commercialization plan. Costs that are not covered in the Phase II contract include business development and partial salary support. Research expenses related to new drug discovery include partial support of personnel, space, supplies and legal costs. During fiscal year 2022, the Company completed two SBIR contracts from the NIH to support research projects with potential for commercialization. The SBIR contract awards are fixed payments made by the NIH in response to quarterly Shuttle invoices and provide non-dilutive funds that do not include a repayment obligation. Details on the three contracts follow: 1. Contract #HHSN261201600027C/75N91018C00016 supported “Topic 345: Predictive Biomarkers of Prostate Cancer Patient Sensitivity for Radiation Late Effects.” This $ 299,502 1,903,095 211,455 845,820 422,910 211,455 On December 6, 2019, the Company engaged Georgetown to perform the $ 795,248 795,248 791,017 4,231 791,017 282,643 2. The Phase II contract #HHSN261201800016C supports the discovery work following a Phase I contract # HHSN261600038C “Topic 352 – SBIR Phase II Cell-based Models for Prostate Cancer Health Disparity Research” and was awarded to provide $ 1,484,350 1,411,883 10,000 742,002 On December 5, 2018, the Company engaged Georgetown University to perform the $ 742,002 305,866 The Company recognizes the amounts received from the contract at fair value when there is reasonable assurance that the contract amount will be received, and it is probable that all attaching conditions will be complied with. The Company recognizes the amounts received in accordance with the contract as a reduction of research and development expenses over the periods necessary to match the contract on a systematic basis to the costs that it is intended to compensate. The Company records reimbursements on the balance sheet as contract receivables upon meeting the criteria discussed above until cash is received. During the year ended December 31, 2022, the Company recorded a net deficit of $ 83,868 211,455 In September of 2022, TCG GreenChem, Inc. (“TCG GreenChem”) was contracted for process research, development and cGMP compliant manufacture of IPdR. The total project cost is $ 1,500,000 450,000 Regarding the accounting treatment for reimbursements, GAAP provides limited guidance on the accounting for government grants received by for-profit companies. We understand there is more than one acceptable alternative for the accounting treatment – a reduction of costs, a deferred credit to be amortized, revenue or other income. Due to the terms of the contracts we have entered into, the Company concluded that the reimbursements were more akin to a reduction of costs rather than any of the other alternatives that would match the contract reimbursements on a systematic basis to the costs that the contract is intended to compensate.
Derivative Financial Instruments	Derivative Financial Instruments The Company evaluates all of its agreements to determine if such instruments have derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. For stock-based derivative financial instruments, the Company uses a Binomial Simulation model to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement of the derivative instrument could be required within 12 months of the balance sheet date. As of December 31, 2022, the Company had no derivative instruments. As of December 31, 2021 the Company’s only derivative financial instrument was an embedded warrant feature associated with its Series A Convertible Preferred Stock due to certain provisions that allow for a change in the warrant value based on fluctuations of the Company’s fair value of common stock at the date of issuance of the warrant based on certain contingent call features.
Fair Value of Financial Instruments	Fair Value of Financial Instruments For certain of the Company’s financial instruments, including cash, accounts receivable, accounts payable, accrued liabilities and short-term debt, the carrying amounts approximate their fair values due to their short maturities. FASB ASC Topic 820, Fair Value Measurements and Disclosures Financial Instruments ● Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets. ● Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets in inactive markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. ● Level 3 inputs to the valuation methodology use one or more unobservable inputs which are significant to the fair value measurement. The Company analyzes all financial instruments with features of both liabilities and equity under FASB ASC Topic 480, Distinguishing Liabilities from Equity Derivatives and Hedging For certain financial instruments, the carrying amounts reported in the balance sheets for cash and current liabilities, including convertible notes payable, each qualify as a financial instrument, and are a reasonable estimate of their fair values because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest. An established trading market for the Company’s common stock does not exist. The fair value of the shares was determined based on the then most recent price per share at which we sold preferred stock to unrelated parties in a private placement during the six months then ended. During the year ended December 31, 2020, the Company utilized $ 25.22 5.00 4.00 6.00 At December 31, 2022, the Company identified no At December 31, 2021, the Company identified the following liabilities that are required to be presented on the balance sheet at fair value: Schedule of Fair Value by Liabilities on Balance Sheet December 31, 2021 Level 1 Level 2 Level 3 Total Liabilities Warrant Liabilities $ - $ - $ 94,025 $ 94,025
Revenue Recognition	Revenue Recognition Revenue from providing research and development is recognized under Topic 606 ● executed contracts with the Company’s customers that it believes are legally enforceable; ● identification of performance obligations in the respective contract; ● determination of the transaction price for each performance obligation in the respective contract; ● allocation the transaction price to each performance obligation; and ● recognition of revenue only when the Company satisfies each performance obligation. To satisfy these five elements, the Company records revenue for research and development services on a quarterly basis as services are provided. Revenue received from NIH contracts is received in accordance with Federal grants and contracts policies. Research and development expenses are posted against revenue and recorded on the statement of operations as “Research and development, net of contract expense reimbursements.”
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company reviews its long-lived assets for impairment whenever events or changes in business circumstances indicate that the carrying amount of the asset may not be fully recoverable. Recoverability of assets is measured by a comparison of the carrying amount of an asset to the estimated undiscounted cash flows expected to be generated by the asset. If the carrying amount of the asset exceeds its estimated future cash flows, an impairment charge will be recognized in the amount by which the carrying amount of the asset exceeds the fair value of the asset. There were no impairments of long-lived assets during the periods presented.
Income Taxes	Income Taxes The Company accounts for income taxes in accordance with ASC Topic 740, Income Taxes Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The Company has no material uncertain tax positions for any of the reporting periods presented.
Basic and Diluted Earnings Per Share	Basic and Diluted Earnings Per Share Basic earnings per share (“EPS”) is computed based on the weighted average number of shares of common stock outstanding during the period. Diluted EPS is computed based on the weighted average number of shares of common stock plus the effect of dilutive potential shares of common stock outstanding during the period using the treasury stock method and as if converted method. Dilutive potential shares of common stock include outstanding warrants and Series A preferred stock. For the year ended December 31, 2022 and year ended December 31, 2021, the following common stock equivalents were excluded from the computation of diluted net loss per share as the result of the computation was anti-dilutive. Schedule of Anti-dilutive Securities Excluded from Computation of Earnings Per Share December 31, December 31, 2022 2021 Series A preferred stock - 97,062 Warrants 356,810 48,531 Total 356,810 145,593
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2020, the FASB issued ASU 2020-06, ASC Subtopic 470-20 “Debt—Debt with “Conversion and Other Options” and ASC subtopic 815-40 “Hedging—Contracts in Entity’s Own Equity.” The standard reduced the number of accounting models for convertible debt instruments and convertible preferred stock. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for a scope exception from derivative accounting; and (2) convertible debt instruments issued with substantial premiums for which the premiums are recorded as paid-in capital. The amendments in this update are effective for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. Early adoption is permitted. The Company adopted this standard on January 1, 2021. Management does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Schedule of Useful Lives for Property Plant Equipment	Schedule of Useful Lives for Property Plant Equipment Furniture 5 Computers and equipment 5 Research Equipment 10
Schedule of Fair Value by Liabilities on Balance Sheet	At December 31, 2021, the Company identified the following liabilities that are required to be presented on the balance sheet at fair value: Schedule of Fair Value by Liabilities on Balance Sheet December 31, 2021 Level 1 Level 2 Level 3 Total Liabilities Warrant Liabilities $ - $ - $ 94,025 $ 94,025
Schedule of Anti-dilutive Securities Excluded from Computation of Earnings Per Share	For the year ended December 31, 2022 and year ended December 31, 2021, the following common stock equivalents were excluded from the computation of diluted net loss per share as the result of the computation was anti-dilutive. Schedule of Anti-dilutive Securities Excluded from Computation of Earnings Per Share December 31, December 31, 2022 2021 Series A preferred stock - 97,062 Warrants 356,810 48,531 Total 356,810 145,593

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment Net	Property and equipment consisted of the following: Schedule of Property and Equipment Net December 31, December 31, 2022 2021 Office Furniture and equipment $ 8,861 $ 8,861 Laboratory equipment 118,605 118,605 Property and equipment, gross 127,466 127,466 Less accumulated depreciation (114,874 ) (108,902 ) Property and equipment, net $ 12,592 $ 18,564

Operating Lease Right-of-use _2

Operating Lease Right-of-use Asset and Operating Lease Liability (Tables)	12 Months Ended
	Dec. 31, 2022
Operating Lease Right-of-use Asset And Operating Lease Liability
Schedule of Operating Lease Right of Use Assets	The Right-of-use assets are summarized below: Schedule of Operating Lease Right of Use Assets December 31, December 31, 2022 2021 Office Lease $ 265,207 $ 265,207 Less accumulated amortization (209,085 ) (148,225 ) Right-of-use asset, net $ 56,122 $ 116,982
Schedule of Operating Lease Liabilities	Operating lease liabilities are summarized below: Schedule of Operating Lease Liabilities December 31, December 31, 2022 2021 Office Lease $ 62,823 $ 129,376 Less: current portion (62,823 ) (66,934 ) Long term portion $ - $ 62,442
Schedule Of Operating Lease Maturity	The Maturities of lease liabilities are summarized below: Schedule Of Operating Lease Maturity As of December 31, 2022 2023 $ 64,800 Total future minimum lease payments 64,800 Less imputed interest (1,977 ) PV of Payments $ 62,823

Notes Payable (Tables)

Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of Notes Payable	Schedule of Notes Payable December 31, December 31, 2022 2021 PPP Note payable PPP Note May 15, 2020 $ - $ 62,500 PPP Note March 9, 2021 73,007 73,007 Loan Forgiveness (73,007 ) (62,500 ) Notes payable $ - $ 73,007
Schedule of Promissory Notes	Schedule of Promissory Notes December 31, December 31, 2022 2021 Promissory note issued on December 28, 2021 - 500,000 Promissory note issued on February 8, 2022 - - Promissory note issued on March 11, 2022 - - Promissory note issued on August 1, 2022 $ - - Debt gross - 500,000 Less debt discount - (408,979 ) Total outstanding notes payable $ - $ 91,021

Stockholders_ Equity (Tables)

Stockholders’ Equity (Tables)	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Schedule of Sale of Equity or Issued	During the year ended December 31, 2022, the Company issued: Schedule of Sale of Equity or Issued Issuance Shares Value $ Public offering (1) 1,409,771 10,008,095 Notes payable 147,500 588,524 Warrant exercises (2) 2,267,551 590,574 Common stock payable 839 16,340 Preferred Share and Dividends Payable (3) 437,327 402,068 (1) Value is net of $ 1,430,582 (2) Includes 197,273 180,280 1,409,771 (3) Includes 336,810 1,213 100,517
Schedule of Stock Options, Valuation Assumptions	The estimated fair values of the liability measured on a recurring basis are as follows: Schedule of Stock Options, Valuation Assumptions December 31, December 31, 2022 2021 Expected average volatility 84.87 % 85.50 % Dividend yield - - Expected life 2.08 2.33 Risk-free interest rate 2.45 % 0.73 %
Schedule of Warrants Activity	A continuity schedule of the Series A Preferred Stock warrants is set forth below: Schedule of Warrants Activity Number of Warrants Weighted Average Exercise Price Weighted Average Life (years) Outstanding, December 31, 2020 48,532 $ 24.98 3.33 Granted - - - Forfeited - - - Exercised - - - Outstanding and Exercisable, December 31, 2021 48,532 $ 24.98 2.33 Granted - - - Forfeited - - - Exercised (48,532 ) 24.98 - Outstanding and Exercisable, December 31, 2022 - $ - - A continuity schedule of the common stock warrants is set forth below: Number of Warrants Weighted Average Exercise Price Weighted Average Life (years) Outstanding, December 31, 2021 - $ - - Issued (1) 2,641,354 0.75 4.75 Forfeited - - - Exercised (2) (2,284,544 ) 0.26 - Outstanding and Exercisable, December 31, 2022 356,810 $ 3.92 2.79 (1) Issued warrants include those issued on conversion of Notes Payable - 677,500 20,000 336,810 1,607,044 (2) Includes 197,273 180,280
Schedule of Restricted Stock Units (RSUs)	A continuity schedule of the Restricted Stock Units (RSUs) is set forth as follows: Schedule of Restricted Stock Units (RSUs) Number of RSU Weighted Average Exercise Price Outstanding, December 31, 2020 64,586 $ 22.76 Granted - Forfeited (900 ) 27.76 Outstanding, December 31, 2021 63,686 $ 23.87 Granted 35,588 2.81 Forfeited - Outstanding, December 31, 2022 99,274 $ 15.06 Vested, December 31, 2022 75,549 $ 20.56

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of Reconciliation of Income Tax Benefit	The reconciliation of income tax benefit at the U.S. statutory rate of 21 Schedule of Reconciliation of Income Tax Benefit December 31, December 31, 2022 2021 Federal tax benefit at statutory rate (635,974 ) $ (153,748 ) State income tax benefit, net of federal tax effect (249,847 ) (60,401 ) Rate change 0 R & D Tax Credits (83,975 ) Return to Provision Adjustments 66,214 Permanent differences (21,355 ) 19,381 Change in valuation allowance 924,936 194,768 Income tax expense (benefit) $ - $ -
Schedule of Components of Deferred Tax Assets	The principal components of deferred tax assets consist of the following: Schedule of Components of Deferred Tax Assets December 31, December 31, 2022 2021 Deferred income tax asset: Net operation loss carryforwards $ 1,173,451 $ 768,120 Fixed assets 7,801 7,479 Intangibles (includes Section 174 Capitalization) 399,644 7,788 Interest 45,574 45,574 R&D tax credits 215,229 87,801 Total deferred income tax asset 1,841,698 916,762 Less: valuation allowance (1,841,698 ) (916,762 ) Total deferred income tax asset $ - $ -

Organization (Details Narrative

Organization (Details Narrative) - shares			12 Months Ended
	Apr. 02, 2022	Apr. 12, 2016	Dec. 31, 2022
Number of convertible shares issued			336,810
Reverse stock split	2-for-1 reverse stock split
Common Stock [Member]
Number of convertible shares issued		45,000,000
Sale of stock membership percentage		100%

Schedule of Useful Lives for Pr

Schedule of Useful Lives for Property Plant Equipment (Details)	12 Months Ended
	Dec. 31, 2022
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment useful life	5 years
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment useful life	5 years
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment useful life	10 years

Schedule of Fair Value by Liabi

Schedule of Fair Value by Liabilities on Balance Sheet (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Warrant Liabilities		$ 94,025
Fair Value, Inputs, Level 1 [Member] | Warrant [Member]
Defined Benefit Plan Disclosure [Line Items]
Warrant Liabilities
Fair Value, Inputs, Level 2 [Member] | Warrant [Member]
Defined Benefit Plan Disclosure [Line Items]
Warrant Liabilities
Fair Value, Inputs, Level 3 [Member] | Warrant [Member]
Defined Benefit Plan Disclosure [Line Items]
Warrant Liabilities		$ 94,025

Schedule of Anti-dilutive Secur

Schedule of Anti-dilutive Securities Excluded from Computation of Earnings Per Share (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	356,810	145,593
Series A Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total		97,062
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	356,810	48,531

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)

1 Months Ended

12 Months Ended

24 Months Ended

Apr. 26, 2022

Dec. 03, 2021

Nov. 16, 2021

Dec. 06, 2019

Dec. 05, 2018

Apr. 30, 2022

Dec. 31, 2022

Dec. 31, 2021

Dec. 31, 2020

Sep. 18, 2017

Sep. 16, 2020

Sep. 30, 2022

Jun. 30, 2022

Mar. 31, 2022

Proceeds from contract awards for research and development

$ 845,820

Payments to invoices in research and development

$ 791,017

$ 282,643

Net deficit on research and development

83,868

Financial liabilities fair value

0

Common Stock [Member]

Share price

$ 5

$ 25.22

$ 6

$ 4

TCG Green Chem Inc [Member]

Payments to invoices in research and development

450,000

Project cost

$ 1,500,000

Research and Development Expense [Member]

Payments to invoices in research and development

$ 10,000

$ 1,411,883

Phase II [Member]

Proceeds for research and development from collaborators

$ 1,484,350

Payments to invoices in research and development

211,455

Business development new establishment

742,002

Subcontract Phase II [Member]

Payments to invoices in research and development

305,866

1 Quarterly Payments [Member]

Proceeds from contract awards for research and development

$ 211,455

2 Quarterly Payments [Member]

Proceeds from contract awards for research and development

$ 422,910

Additional Funding Agreement Terms [Member]

Proceeds for research and development from collaborators

$ 795,248

$ 742,002

$ 299,502

$ 1,903,095

Payments to invoices in research and development

$ 211,455

$ 791,017

Research and development invoice receivable, outstanding

$ 4,231

Schedule of Property and Equipm

Schedule of Property and Equipment Net (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 127,466	$ 127,466
Less accumulated depreciation	(114,874)	(108,902)
Property and equipment, net	12,592	18,564
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	8,861	8,861
Laboratory Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 118,605	$ 118,605

Property and Equipment, Net (De

Property and Equipment, Net (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 5,972	$ 6,218

Schedule of Operating Lease Rig

Schedule of Operating Lease Right of Use Assets (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Operating Lease Right-of-use Asset And Operating Lease Liability
Office Lease	$ 265,207	$ 265,207
Less accumulated amortization	(209,085)	(148,225)
Right-of-use asset, net	$ 56,122	$ 116,982

Schedule of Operating Lease Lia

Schedule of Operating Lease Liabilities (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Operating Lease Right-of-use Asset And Operating Lease Liability
Office Lease	$ 62,823	$ 129,376
Less: current portion	(62,823)	(66,934)
Long term portion		$ 62,442

Schedule Of Operating Lease Mat

Schedule Of Operating Lease Maturity (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Operating Lease Right-of-use Asset And Operating Lease Liability
2023	$ 64,800
Total future minimum lease payments	64,800
Less imputed interest	(1,977)
PV of Payments	$ 62,823	$ 129,376

Operating Lease Right-of-use _3

Operating Lease Right-of-use Asset and Operating Lease Liability (Details Narrative) - USD ($)		12 Months Ended
	Oct. 01, 2018	Dec. 31, 2022	Dec. 31, 2021
Operating Lease Right-of-use Asset And Operating Lease Liability
Interest rate used to lease, description		The interest rate used to determine the present value is our incremental borrowing rate, estimated to be 10%, as the interest rate implicit in most of our leases is not readily determinable.
Operating lease expense		$ 70,175	$ 74,028
Lease payment	$ 6,480
Monthly lease payment increases percentage	3%
Operating lease expiration date	Oct. 31, 2023
Security deposit	$ 6,480
Lease term		12 months

Notes Payable-Related Party (De

Notes Payable-Related Party (Details Narrative) - USD ($)

1 Months Ended

12 Months Ended

Aug. 01, 2022

Mar. 11, 2022

Feb. 08, 2022

Dec. 28, 2021

Jun. 21, 2021

Dec. 01, 2020

Sep. 30, 2022

Dec. 30, 2021

Dec. 31, 2022

Dec. 31, 2021

Feb. 02, 2023

Jan. 15, 2023

Jan. 11, 2023

Related Party Transaction [Line Items]

Debt maturity, description

In July of 2022 the notes were extended to June 30, 2023.

In December of 2021 the maturity dates of these loans were extended to June 30, 2022. In July of 2022 the notes were extended to June 30, 2023.

Principal balance amount

$ 120,000

$ 426,243

$ 500,000

Warrants to purchase of common stock

500,000

Exercise price of warrants

$ 1

Volatility rate

84.87%

85.50%

Dividend rate

Risk free interest rate

2.45%

0.73%

Warrant [Member]

Related Party Transaction [Line Items]

Volatility rate

85.50%

83.40%

85.50%

Dividend rate

0%

0%

0%

Risk free interest rate

1.96%

1.27%

1.27%

Subsequent Event [Member]

Related Party Transaction [Line Items]

Principal balance amount

$ 66,150

Warrants to purchase of common stock

1,018,079

Exercise price of warrants

$ 2.35

Officers Spouse [Member]

Related Party Transaction [Line Items]

Notes payable related party debt principal balance

$ 50,000

$ 120,000

$ 426,243

Notes payable related party transaction rate

10%

7.50%

7.50%

Notes payable related party maturity date

Aug. 31, 2022

Jun. 21, 2022

Dec. 31, 2021

Accrued interest

$ 63,608

Notes payable related party debt plus accrued interest

$ 489,851

Notes issued

$ 50,000

Warrants to purchase of common stock

20,000

Exercise price of warrants

$ 2.50

Repayments of accrued interest

$ 822

Officers Spouse [Member] | Warrant [Member]

Related Party Transaction [Line Items]

Volatility rate

101%

Dividend rate

0%

Risk free interest rate

4.25%

Officers Spouse [Member] | Notes Payable, Other Payables [Member]

Related Party Transaction [Line Items]

Accrued interest

$ 13,759

Notes payable related party debt plus accrued interest

133,759

Officers Spouse [Member] | Subsequent Event [Member]

Related Party Transaction [Line Items]

Principal balance amount

$ 426,243

Related Party Officer [Member]

Related Party Transaction [Line Items]

Notes payable related party debt principal balance

$ 139,229

Notes payable related party transaction rate

7.50%

Notes payable related party maturity date

Dec. 31, 2021

Accrued interest

20,768

Notes payable related party debt plus accrued interest

$ 159,997

Schedule of Notes Payable (Deta

Schedule of Notes Payable (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 28, 2021
Debt Instrument [Line Items]
Notes payable		$ 73,007	$ 500,000
Loan Forgiveness	(73,007)	(62,500)
PPP Note Payable One [Member]
Debt Instrument [Line Items]
Notes payable		62,500
PPP Note Payable Two [Member]
Debt Instrument [Line Items]
Notes payable	$ 73,007	$ 73,007

Schedule of Notes Payable (De_2

Schedule of Notes Payable (Details) (Parenthetical)		12 Months Ended
	Dec. 28, 2021	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Debt maturity date	Dec. 28, 2022
PPP Note Payable One [Member]
Debt Instrument [Line Items]
Debt maturity date		May 15, 2020	May 15, 2020
PPP Note Payable Two [Member]
Debt Instrument [Line Items]
Debt maturity date		Mar. 09, 2021	Mar. 09, 2021

Schedule of Promissory Notes (D

Schedule of Promissory Notes (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Jun. 21, 2021	Dec. 01, 2020
Debt Instrument [Line Items]
Debt gross		$ 500,000	$ 120,000	$ 426,243
Less debt discount		(408,979)
Total outstanding notes payable		91,021
Promissory Note One [Member]
Debt Instrument [Line Items]
Debt gross		500,000
Promissory Note Two [Member]
Debt Instrument [Line Items]
Debt gross
Promissory Note Three [Member]
Debt Instrument [Line Items]
Debt gross
Promissory Note Four [Member]
Debt Instrument [Line Items]
Debt gross

Schedule of Promissory Notes _2

Schedule of Promissory Notes (Details) (Parenthetical)		12 Months Ended
	Dec. 28, 2021	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Debt maturity date	Dec. 28, 2022
Promissory Note One [Member]
Debt Instrument [Line Items]
Debt maturity date		Dec. 28, 2021	Dec. 28, 2021
Promissory Note Two [Member]
Debt Instrument [Line Items]
Debt maturity date		Feb. 08, 2022	Feb. 08, 2022
Promissory Note Three [Member]
Debt Instrument [Line Items]
Debt maturity date		Mar. 11, 2022	Mar. 11, 2022
Promissory Note Four [Member]
Debt Instrument [Line Items]
Debt maturity date		Aug. 01, 2022	Aug. 01, 2022

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)							1 Months Ended			12 Months Ended
	Aug. 01, 2022	Mar. 11, 2022	Feb. 08, 2022	Dec. 28, 2021	Mar. 09, 2021	May 15, 2020	Dec. 31, 2022	Nov. 30, 2022	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Jun. 21, 2021	Dec. 01, 2020
Debt Instrument [Line Items]
Term notes issued					$ 73,007	$ 62,500
Interest rate	10%	6%	6%	10%	1%	1%
Term note description					No more than 25% of the amount forgiven can be attributable to non-payroll costs.	No more than 25% of the amount forgiven can be attributable to non-payroll costs.
Notes payable				$ 500,000							$ 73,007
Debt maturity date				Dec. 28, 2022
Warrants to purchase of common stock				500,000
Exercise price				$ 1
Debt fee amount				$ 5,075
Volatility rate										84.87%	85.50%
Dividend rate
Risk free interest rate										2.45%	0.73%
Interest paid in cash								$ 21,712	$ 16,667
Convertible notes payable	$ 125,000	$ 224,985	$ 365,000
Debt instrument conversion rate		50%
Compensation related fees		$ 22,250	$ 36,500
Gain on interest relief on conversion of notes payable							12,625			$ 12,625
Debt remaining amount											$ 500,000	$ 120,000	$ 426,243
Amortized debt discount										$ 408,979
Accredited Investor [Member]
Debt Instrument [Line Items]
Warrants to purchase of common stock	50,000
Exercise price	$ 2.50
Notes issued	$ 50,000
Warrant [Member]
Debt Instrument [Line Items]
Interest rate			10%
Volatility rate		85.50%	83.40%	85.50%
Dividend rate		0%	0%	0%
Risk free interest rate		1.96%	1.27%	1.27%
Warrants exercised to payment of debt							30,000
Warrant [Member] | Accredited Investor [Member]
Debt Instrument [Line Items]
Volatility rate										101%
Dividend rate										0%
Risk free interest rate										4.25%
Notes Payable, Other Payables [Member]
Debt Instrument [Line Items]
Notes payable				$ 250,000
Unsecured Promissory Notes [Member]
Debt Instrument [Line Items]
Notes payable				$ 500,000
Convertible Debt [Member]
Debt Instrument [Line Items]
Debt forgiveness							$ 75,000
Repayments of notes payable							75,000
Debt remaining amount							$ 50,000			$ 50,000

Schedule of Sale of Equity or I

Schedule of Sale of Equity or Issued (Details)	12 Months Ended
	Dec. 31, 2022 USD ($) shares
Subsidiary, Sale of Stock [Line Items]
Stock issued during period, shares | shares	1,607,044
Stock issued during period, value | $	$ 10,008,095
IPO [Member]
Subsidiary, Sale of Stock [Line Items]
Stock issued during period, shares | shares	1,409,771	[1]
Stock issued during period, value | $	$ 10,008,095	[1]
Notes Payable [Member]
Subsidiary, Sale of Stock [Line Items]
Stock issued during period, shares | shares	147,500
Stock issued during period, value | $	$ 588,524
Note Warrant [Member]
Subsidiary, Sale of Stock [Line Items]
Stock issued during period, shares | shares	2,267,551	[2]
Stock issued during period, value | $	$ 590,574	[2]
Common Stock Payable [Member]
Subsidiary, Sale of Stock [Line Items]
Stock issued during period, shares | shares	839
Stock issued during period, value | $	$ 16,340
Preferred Stock Dividend Payable [Member]
Subsidiary, Sale of Stock [Line Items]
Stock issued during period, shares | shares	437,327	[3]
Stock issued during period, value | $	$ 402,068	[3]
[1]Value is net of $ 1,430,582 197,273 180,280 1,409,771 336,810 1,213 100,517

Schedule of Sale of Equity or_2

Schedule of Sale of Equity or Issued (Details) (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock issuance fees	$ 1,430,582
Warrants, share	197,273
Warrants issued for common stock, share	180,280
Conversion of common stock	336,810
Preferred Stock, shares outstanding	0	1,213
Preferred Stock Dividend Payable [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Conversion of common stock	100,517
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares exercise	1,409,771
Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred Stock, shares outstanding	1,213

Schedule of Stock Options, Valu

Schedule of Stock Options, Valuation Assumptions (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Equity [Abstract]
Expected volatility	84.87%	85.50%
Dividend yield
Expected life	2 years 29 days	2 years 3 months 29 days
Risk-free interest rate	2.45%	0.73%

Schedule of Warrants Activity (

Schedule of Warrants Activity (Details) - $ / shares		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 28, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights					500,000
Stock Issued During Period, Shares, New Issues		1,607,044
Notes Payable [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		677,500
Notes Payable Related Parties [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		20,000
Series A Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Converted shares issued		1,213
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of Warrants Outstanding, Beginning Balance
Weighted Average Exercise Price, Outstanding Beginning Balance
Weighted Average Remaining Life in Years Outstanding		2 years 9 months 14 days
Number of Warrants, granted	[1]	2,641,354
Weighted Average Exercise Price, granted	[1]	$ 0.75
Number of Warrants, Forfeited
Weighted Average Exercise Price, Forfeited
Number of Warrants, Exercised	[2]	(2,284,544)
Weighted Average Exercise Price, Exercised	[2]	$ 0.26
Number of Warrants Outstanding, Ending Balance		356,810
Weighted Average Exercise Price, Outstanding Ending Balance		$ 3.92
Weighted Average Remaining Life in Years Outstanding	[1]	4 years 9 months
Warrant [Member] | Series A Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of Warrants Outstanding, Beginning Balance		48,532	48,532
Weighted Average Exercise Price, Outstanding Beginning Balance		$ 24.98	$ 24.98
Weighted Average Remaining Life in Years Outstanding			2 years 3 months 29 days	3 years 3 months 29 days
Number of Warrants, granted
Weighted Average Exercise Price, granted
Number of Warrants, Forfeited
Weighted Average Exercise Price, Forfeited
Number of Warrants, Exercised		(48,532)
Weighted Average Exercise Price, Exercised		$ 24.98
Number of Warrants Outstanding, Ending Balance			48,532	48,532
Weighted Average Exercise Price, Outstanding Ending Balance			$ 24.98	$ 24.98
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock Issued During Period, Shares, New Issues		1,409,771
Common Stock [Member] | Series A Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Converted shares issued		336,810
[1]Issued warrants include those issued on conversion of Notes Payable - 677,500 20,000 336,810 1,607,044 197,273 180,280

Schedule of Warrants Activity_2

Schedule of Warrants Activity (Details) (Parenthetical)	12 Months Ended
	Dec. 31, 2022 shares
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued for cash, shares	1,607,044
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued for cash, shares	1,409,771
Common Stock [Member] | Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants exercised	197,273
Common stock issued for cash, shares	180,280

Schedule of Restricted Stock Un

Schedule of Restricted Stock Units (RSUs) (Details) - Restricted Stock Units (RSUs) [Member] - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Stock Option Outstanding, Beginning Balance	63,686	64,586
Weighted Average Exercise Price, Beginning Balance	$ 23.87	$ 22.76
Number of Stock Option Outstanding, Granted	35,588
Number of Stock Option Outstanding, Forfeited		(900)
Weighted Average Exercise Price, Forfeited		$ 27.76
Weighted Average Exercise Price, Granted	$ 2.81
Number of Stock Option Outstanding, Ending Balance	99,274	63,686
Weighted Average Exercise Price, Ending Balance	$ 15.06	$ 23.87
Number of Stock Option Outstanding, Vested	75,549
Weighted Average Exercise Price, Vested	$ 20.56

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative) - USD ($)					12 Months Ended
		Apr. 06, 2022	Aug. 16, 2019	Jun. 04, 2018	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 28, 2021	Dec. 31, 2018
Class of Stock [Line Items]
Common stock, shares authorized					100,000,000	100,000,000
Common stock, par value (in dollars per share)					$ 0.00001	$ 0.00001
Preferred stock, shares authorized					20,000,000	20,000,000
Preferred stock, par value					$ 0.00001	$ 0.00001
Conversion shares					180,280
Exercisable price per share								$ 1
Preferred Stock, shares outstanding					0	1,213
Common Stock, shares outstanding					13,603,129	9,312,152
Convertible notes				$ 120,250
Stock issued during period, shares					1,607,044
Stock issued during period, Value					$ 10,008,095
Share price					$ 13.88
Warrant exercise low price					13.88
Warrant exercise price increase					20.82
Common stock, conversion price					12.49
Increase in common stock conversion price					$ 13.88
Derivative warrant liabilities						$ 94,025
Fair value of warrants liability					(94,025)	(579,146)
Share based compensation					403,956	910,067
Restricted Stock Units (RSUs) [Member]
Class of Stock [Line Items]
Restricted stock value			$ 75,000
Share based compensation					403,956	$ 910,067
Unrecognized compensation cost					$ 61,111
2018 Equity Incentive Plan [Member]
Class of Stock [Line Items]
Common stock reserved for future issuance									3,000,000
Share granted under equity incentive plan					419,754
IPO [Member]
Class of Stock [Line Items]
Stock issued during period, shares	[1]				1,409,771
Stock issued during period, Value	[1]				$ 10,008,095
Share price					$ 13.88
Increase in common stock conversion price					$ 13.88
Membership Interest Holders [Member]
Class of Stock [Line Items]
Stock issued during period, shares					839
Stock issued during period, Value					$ 16,340
Director [Member]
Class of Stock [Line Items]
Restricted stock value			$ 25,000
Common Stock [Member]
Class of Stock [Line Items]
Shares of restricted stock issued					27,989	20,626	21,530
Sale of stock number of shares issued in transaction					839
Stock issued during period, shares					1,409,771
Stock issued during period, Value					$ 14
Proceeds from initial public offerings					$ 15,000,000
Warrant exercise price increase					$ 20.82
Common Stock To Be Issued [Member]
Class of Stock [Line Items]
Debt converted into common stock				6,182
Conversion price				$ 19.44
Debt converted into common stock, value				$ 16,340
Stock issued during period, Value
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Converted shares issued					1,213
Discounted conversion price, per share					$ 3.60
Exercisable price per share					$ 4
Warrants term					3 years
Dividends on preferred stock					$ 71,009	$ 103,062
Preferred stock dividend rate					8.50%
Dividends total					$ 402,068	$ 331,059
Preferred Stock, shares outstanding					0	1,213
Proceeds from initial public offerings		$ 10,000,000
Common stock, conversion price		$ 5
Derivative warrant liabilities						$ 94,025
Fair value of warrants liability					$ 94,025	$ 30,971
Series A Preferred Stock [Member] | Common Stock [Member]
Class of Stock [Line Items]
Converted shares issued					336,810
Commons stock dividend					$ 402,068
Common stock issued for cash, shares					100,517
Series A Preferred Stock [Member] | Warrant [Member]
Class of Stock [Line Items]
Conversion shares					336,810
Conversion price percentage					90%
IPO price per share					$ 4
[1]Value is net of $ 1,430,582

Schedule of Reconciliation of I

Schedule of Reconciliation of Income Tax Benefit (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
U.S. statutory rate	21%
Federal tax benefit at statutory rate	$ (635,974)	$ (153,748)
State income tax benefit, net of federal tax effect	(249,847)	(60,401)
Rate change	0
R & D Tax Credits	(83,975)
Return to Provision Adjustments	66,214
Permanent differences	(21,355)	19,381
Change in valuation allowance	924,936	194,768
Income tax expense (benefit)

Schedule of Components of Defer

Schedule of Components of Deferred Tax Assets (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Net operation loss carryforwards	$ 1,173,451	$ 768,120
Fixed assets	7,801	7,479
Intangibles (includes Section 174 Capitalization)	399,644	7,788
Interest	45,574	45,574
R&D tax credits	215,229	87,801
Total deferred income tax asset	1,841,698	916,762
Less: valuation allowance	(1,841,698)	(916,762)
Total deferred income tax asset

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	Dec. 31, 2022 USD ($)
Income Tax Disclosure [Abstract]
Operating loss carryforwards	$ 4,011,180

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)

12 Months Ended

Feb. 16, 2023 USD ($) ft²

Feb. 02, 2023 USD ($) $ / shares shares

Jan. 11, 2023 USD ($) $ / shares shares

Dec. 31, 2022 USD ($) shares

Jan. 15, 2023 USD ($)

Aug. 01, 2022

Mar. 11, 2022

Feb. 08, 2022

Dec. 31, 2021 USD ($)

Dec. 28, 2021 $ / shares shares

Jun. 21, 2021 USD ($)

Mar. 09, 2021

Dec. 01, 2020 USD ($)

May 15, 2020

Subsequent Event [Line Items]

Debt Instrument, Interest Rate, Stated Percentage

10%

6%

6%

10%

1%

1%

Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares

500,000

Exercise price of warrants | $ / shares

$ 1

Principal balance amount

$ 500,000

$ 120,000

$ 426,243

Common Stock [Member]

Subsequent Event [Line Items]

Stock Issued During Period, Shares, Conversion of Convertible Securities | shares

148,339

Subsequent Event [Member]

Subsequent Event [Line Items]

Convertible Debt

$ 4,300,000

Debt Instrument, Interest Rate, Stated Percentage

5%

Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares

1,018,079

Exercise price of warrants | $ / shares

$ 2.35

Proceeds from Warrant Exercises

$ 4,000,000

Debt Instrument, Description

The Note is convertible into Common Stock at the lower of (i) $2.35 (ii) 90% of the three lowest daily VWAPs of the 15 trading days prior to the payment date or (iii) 90% of the VWAP of the trading day prior to payment date.

Principal balance amount

$ 66,150

Interest amount

20,142

$ 79,044

Debt instrument, face amount

$ 86,292

$ 625,287

Lease, term

5 years 3 months

Payment for rent, per month

$ 7,206

Subsequent Event [Member] | Office and Laboratory [Member]

Subsequent Event [Line Items]

Area of land | ft²

2,109

Subsequent Event [Member] | New Office and Laboratory [Member]

Subsequent Event [Line Items]

Area of land | ft²

63,154

Subsequent Event [Member] | Common Stock [Member]

Subsequent Event [Line Items]

Stock Issued During Period, Shares, Conversion of Convertible Securities | shares

50,998

Debt Instrument, Convertible, Conversion Price | $ / shares

$ 1.6921