Shuttle Pharmaceuticals (SHPH) 10-K/A 3 Sep 24 2023 FY Annual report (amended) Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2023	Sep. 03, 2024	Jun. 30, 2023
Cover [Abstract]
Document Type	10-K/A
Amendment Flag	true
Amendment Description	This Amendment No.1 on Form 10-K/A (“Amendment No. 1”) of Shuttle Pharmaceuticals Holdings, Inc. (the “Company,” “we,” “our,” or “us”) amends our Annual Report on Form 10-K for the fiscal year ended December 31, 2023, originally filed on March 21, 2024 (the “Form 10-K”), and is being amended in order to replace the Report of Independent Registered Public Accounting Firm of B.F. Borgers CPA PC (“BF Borgers”), included in the Form 10-K, with the Report of Independent Registered Public Accounting Firm from Forvis Mazars, LLP, included in this Amendment No.1, and to make certain other changes as described herein.
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
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	401 Professional Drive
Entity Address, Address Line Two	Suite 260
Entity Address, City or Town	Gaithersburg
Entity Address, State or Province	MD
Entity Address, Postal Zip Code	20879
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			$ 11,712,797
Entity Common Stock, Shares Outstanding		2,226,951
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	true
Document Financial Statement Restatement Recovery Analysis [Flag]	false
Auditor Firm ID	686
Auditor Name	Forvis Mazars, LLP
Auditor Location	Atlanta, Georgia

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current assets
Cash and cash equivalents	$ 2,576,416	$ 8,417,203
Prepaid expenses	114,473	161,148
Marketable securities	2,887,215
Accrued interest income	14,901
Total current assets	5,593,005	8,578,351
Property and equipment, net of accumulated depreciation of $121,685 and $114,875 respectively	24,827	12,592
Other assets		6,480
Operating lease right-of-use asset	333,904	56,122
Total Assets	5,951,736	8,653,545
Current Liabilities
Convertible notes payable, net	595,999
Operating lease liability	52,479	62,823
Total Current Liabilities	1,042,237	975,676
Convertible notes payable non-current, net	135,089
Derivative liabilities	414,512
Operating lease liability non-current	304,127
Total Liabilities	1,895,965	975,676
Stockholders’ Equity
Series A Convertible Preferred Stock, $0.00001 par value; $1,000 per share liquidation value; 20,000,000 shares authorized; no shares outstanding
Common stock, $0.00001 par value; 100,000,000 shares authorized; 2,008,689 and 1,700,414 shares issued and outstanding, respectively	20	17
Additional paid in capital, as restated	29,489,055	26,518,433
Accumulated deficit, as restated	(25,433,304)	(18,840,581)
Total Stockholders’ Equity	4,055,771	7,677,869
Total Liabilities and Stockholders’ Equity	5,951,736	8,653,545
Nonrelated Party [Member]
Current Liabilities
Accounts payable and accrued expenses related party	282,860	116,745
Accrued interest payable - related parties	110,453
Related Party [Member]
Current Liabilities
Accounts payable and accrued expenses related party	446	12,500
Accrued interest payable - related parties		98,135
Notes payable to related parties		$ 685,473

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Property and equipment, accumulated depreciation	$ 121,685	$ 114,875
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, liquidation preference per share	$ 1,000	$ 1,000
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.00001	$ 0.00001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	2,008,689	1,700,414
Common stock, shares outstanding	2,008,689	1,700,414

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Revenue
Operating expenses
Research and development, net of contract expense reimbursements, as restated	3,517,093	1,047,385
General and administrative, as restated	1,046,854	473,714
Legal and professional, as restated	1,328,435	822,727
Total operating expenses, as restated	5,892,382	2,343,826
Net loss from operations	(5,892,382)	(2,343,826)
Other income (expense)
Interest income	79,117
Finance fee, as restated	(104,245)	(189,912)
Change in fair value of derivative liabilities, as restated	2,216,488	(189,000)
Change in fair value of warrant liabilities, as restated		(398,675)
Gain on sale of marketable securities	4,970
Change in fair value of marketable securities	71,568
Loss on settlement of convertible debt, as restated	(477,221)	(1,795,652)
Gain on settlement of accounts payable		328,687
Gain on forgiveness of Paycheck Protection Program note payable		73,007
Total other expense, as restated	(700,341)	(2,652,243)
Net loss, as restated	(6,592,723)	(4,996,069)
Dividend on Series A Convertible Preferred Stock, as restated		(402,064)
Deemed dividend on extinguishment of Series A Convertible Preferred Stock, as restated		(439,427)
Deemed dividend on modification of equity-classified warrants, as restated		(941,000)
Deemed contribution on conversion of preferred stock and settlement of preferred stock dividends, as restated		31,423
Net loss attributable to common stockholders	$ (6,592,723)	$ (6,747,137)
Weighted average common shares outstanding basic	1,866,275	1,337,742
Weighted average common shares outstanding diluted	1,866,275	1,337,742
Net loss per share - basic	$ (3.53)	$ (5.04)
Net loss per share - diluted	$ (3.53)	$ (5.04)
Related Party [Member]
Other income (expense)
Interest expense, as restated	$ (6,825)	$ (52,010)
Nonrelated Party [Member]
Other income (expense)
Interest expense, as restated	$ (2,484,193)	$ (428,688)

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - 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
Balance at Dec. 31, 2021		$ 12	$ 12,063,940	$ 16,340	$ (13,844,512)	$ (1,764,220)
Balance, shares at Dec. 31, 2021	1,213	1,164,039
Common stock issued for cash upon initial public offering and exercise of warrants, net of issuance costs, as restated		$ 4	9,951,352			$ 9,951,356
Common stock issued for cash upon initial public offering and exercise of warrants, net of issuance costs, as restated, shares		352,443				3,750
Warrants issued for financing costs, net of issuance fees of $8,727			14,662			$ 14,662
Common stock issued for conversion of accrued interest, as restated			16,340	(16,340)
Common stock issued for conversion of accrued interest, as restated, shares		105
Common stock issued upon conversion of convertible debt and exercise of related warrants, as restated			1,199,916			$ 1,199,916
Common stock issued upon conversion of convertible debt and exercise of related warrants, as restated, shares		36,876				105
Common stock issued for exercise of warrants with settlement of notes payable, as restated		$ 1	2,153,123			$ 2,153,124
Common stock issued for exercise of warrants with settlement of notes payable, as restated, shares		66,250
Common stock issued upon exercise of warrants, as restated
Common stock issued upon exercise of warrants, as restated, shares		22,535
Common stock issued for restricted stock units
Common stock issued for restricted stock units, shares		3,500
Stock-based compensation			237,547			237,547
Dividends on Series A convertible preferred stock, as restated			(402,064)			(402,064)
Deemed dividend on extinguishment of Series A Preferred Stock
Deemed dividend on modification of equity-classified warrants
Deemed contribution on conversion of preferred stock and settlement of preferred stock dividend
Common shares issued for dividends on and conversion of Series A convertible preferred stock, as restated			402,064			402,064
Common shares issued for dividends on and conversion of Series A convertible preferred stock, as restated, shares	(1,213)	54,666
Reclassification of fair value of warrant liabilities to equity, as restated			881,553			881,553
Net loss					(4,996,069)	(4,996,069)
Balance at Dec. 31, 2022		$ 17	26,518,433		(18,840,581)	7,677,869
Balance, shares at Dec. 31, 2022		1,700,414
Common stock issued for cash upon initial public offering and exercise of warrants, net of issuance costs, as restated, shares		297,625
Warrants issued for financing costs, net of issuance fees of $8,727			90,816			$ 90,816
Common stock issued upon conversion of convertible debt and exercise of related warrants, as restated, shares						297,625
Common stock issued for restricted stock units
Common stock issued for restricted stock units, shares		10,650
Stock-based compensation			181,960			181,960
Net loss					(6,592,723)	(6,592,723)
Common stock issued for conversion of accrued interest and principal		$ 3	2,697,846			2,697,849
Common stock issued for conversion of accrued interest and principal, shares		297,625
Balance at Dec. 31, 2023		$ 20	$ 29,489,055		$ (25,433,304)	$ 4,055,771
Balance, shares at Dec. 31, 2023		2,008,689

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Stockholders' Equity (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Statement of Stockholders' Equity [Abstract]
Warranst of issuance fees	$ 8,727	$ 0

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (6,592,723)	$ (4,996,069)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	6,811	5,972
Change in fair value of derivative liability, as restated	(2,216,488)	189,000
Change in fair value of warrant liabilities, as restated		398,675
Amortization of debt discount and finance fees, as restated	2,123,049	377,384
Gain on marketable securities	(4,970)
Change in fair value of marketable securities	(71,568)
Accrued interest settled with common stock	294,927
Loss on settlement of notes payable and convertible notes payable, as restated	477,221	1,795,652
Fair value of freestanding instruments in excess of proceeds, as restated		189,912
Gain on settlement on accounts payable		(328,687)
Gain on forgiveness of Paycheck Protection Program		(73,007)
Stock-based compensation, as restated	181,960	237,547
Changes in operating assets and liabilities:
Accrued interest income	(14,901)
Prepaid expenses	46,675	(156,282)
Accounts payable and accrued expenses	166,115	(382,881)
Accounts payable and accrued expenses - related parties	(12,054)	12,500
Accrued interest payable, as restated	110,453	18,378
Accrued interest payable - related parties	(98,135)	51,188
Other assets	6,480
Change in operating lease asset and liabilities	16,001	(5,693)
Net cash used in operating activities	(5,581,147)	(2,666,411)
CASH FLOWS FROM INVESTING ACTIVITIES:
Investment in marketable securities	(2,998,572)
Proceeds from disposition of marketable securities	187,895
Purchase of equipment	(19,046)
Net cash used in investing activities	(2,829,723)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of common shares and exercise of warrants, as restated		9,995,513
Proceeds from note payable-related party		50,000
Repayment of note payable-related party	(685,473)	(50,000)
Proceeds from convertible notes payable, as restated	3,935,000	550,715
Proceeds from notes payable and warrants, as restated		50,000
Payment for finance costs related to convertible note payable, as restated	(345,000)	(17,363)
Payment of convertible note payable	(334,444)
Net cash provided by financing activities	2,570,083	10,578,865
Net change in cash and cash equivalents	(5,840,787)	7,912,454
Cash and cash equivalents, beginning of period	8,417,203	504,749
Cash and cash equivalents, end of period	2,576,416	8,417,203
Cash paid for:
Interest	164,807	39,201
Supplemental non-cash financing activities:
Common stock issued for conversion of accrued interest, as restated		16,340
Common stock issued upon conversion of convertible debt and exercise of related warrants, as restated	2,697,849	1,199,916
Common stock issued for exercise of warrants with settlement of notes payable, as restated		$ 2,153,124
Common shares issued for dividends on and conversion of Series A convertible preferred stock, as restated		402,064
Warrants issued for financing fees, net of issuance fees of $8,727 and $0, respectively, as restated	$ 90,816	$ 14,662
Reclassification of fair value of warrant liabilities to equity, as restated		881,553
Initial recognition of right of use asset and liability	$ 365,556

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Statement of Cash Flows [Abstract]
Warranst of issuance fees	$ 8,727	$ 0

Organization and Liquidity

Organization and Liquidity	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Liquidity	Note 1 – Organization and Liquidity 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 5,625,000 100 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, and prior to the Company’s initial public offering, the Company has obtained funding to develop 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 and are subject to extensive regulation by numerous governmental authorities in the United States. Prior to marketing in the United States, any products or combination of products 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 in 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. Liquidity and Going Concern Our consolidated financial statements are prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. The Company has incurred losses since inception and has a net loss of approximately $ 6.6 4.6 0.6 In January 2023, the Company entered into a securities purchase agreement with an institutional investor through which the Company sold a convertible note with a principal value of $ 4.3 million, along with a four-year warrant to purchase 127,260 shares of common stock, exercisable at $ 18.80 per share, providing the Company with approximately $ 3.6 million in net proceeds. To date, the warrant has not yet been exercised. However, the Company’s existing cash resources, marketable securities and the cash received from the equity offering and convertible note are not expected to provide sufficient funds to carry out the Company’s operations and clinical trials through the next twelve months. The IPO and subsequent capital raise have supported operations, the manufacture of drug product and FDA approval of the IND for the Phase II clinical trial of Ropidoxuridine and radiation therapy in glioblastoma. The FDA recommended and the company agreed to an expansion of the clinical trial, necessitating additional capital to complete the trial, as well as fund ongoing operations. As a result, management had initiated a $ 4.5 The accompanying consolidated financial statements do not include any adjustments to reflect the future effects on the recoverability and classification of assets or the amounts and classification of liabilities if the Company is unable to continue as a going concern. Reverse Stock Split On August 13, 2024, in order to meet Nasdaq’s minimum bid price requirement of $ 1.00 1-for-8 reverse stock split 2,111,235 2,008,689 141 119 81

Restatement of Previously Issue

Restatement of Previously Issued Financial Statements	12 Months Ended
	Dec. 31, 2023
Accounting Changes and Error Corrections [Abstract]
Restatement of Previously Issued Financial Statements	Note 2 – Restatement of Previously Issued Financial Statements As previously disclosed in the Company’s Quarterly Report on Form 10-Q for the period ended March 31, 2024, filed with the Securities and Exchange Commission (“SEC”) on May 13, 2024, following the entry of a cease-and-desist order by the SEC against our former auditor, B.F. Borgers CPA PC (“BF Borgers”), we commenced the re-audit (the “Re-audit”) of our consolidated financial statements for the year ended December 31, 2022, which had been audited by BF Borgers. Since that time and as a result of the Re-audit, and as initially disclosed on Form 8-K dated July 10, 2024, the Company and the Audit Committee have concluded and informed our current auditor, Forvis Mazars, LLP, that our audited consolidated financial statements for the year ended December 31, 2022 (the “2022 Financial Statements”), our audited consolidated financial statements for the year ended December 31, 2023 (the “2023 Financial Statements”), and the quarterly periods included in the Company’s Annual Report for the year ended December 31, 2023, and the quarterly report for the period ended March 31, 2024 require restatement and are not reliable. The accounting errors impacting our 2022 Financial Statements include: Stock Compensation ● Application of the incorrect grant date fair values in determining the value of certain equity awards granted during the years ended December 31, 2019 and 2020; ● Miscalculation of the pattern of recognition of stock-based compensation over the requisite service periods for certain equity awards granted during the years ended December 31, 2019 and 2020; Series A Convertible Preferred Stock ● Utilization of incorrect inputs to the fair value estimates for the warrant obligation related to the Series A Convertible Preferred Stock; incorrectly recording the reclassification of the warrant obligation upon issuance as a gain and not as a reclassification to stockholders’ equity; ● Recording of accrued dividends on the Series A Convertible Preferred Stock as a liability prior to the dividends being declared; ● Failure to recognize the accounting impact for the amendment to the terms of the Series A Convertible Preferred Stock in April 2022, which the Company subsequently concluded should have been recognized as an extinguishment; ● Failure to recognize deemed contribution related to the settlement of the Series A Convertible Preferred Stock and accrued dividends; Notes Payable ● Misidentification of certain debt and equity issuance costs and incorrect association with certain of the Company’s financings during the years ended December 31, 2022 and 2021; ● Application of the incorrect amortization period and pattern of recognition for debt discounts recorded in relation to the Company’s debt financings during the years ended December 31, 2022 and 2021; ● Incorrect recognition of bifurcated derivative liabilities, as well as incorrect initial and subsequent fair value measurements, in relation to the December 2021 Notes, 2022 Convertible Notes and August 2022 Notes; ● Misclassification of certain warrants issued with debt transactions during the year ended December 31, 2022; ● Failure to recognize certain liability-classified warrants issued in exchange for services provided related to the Company’s financing activities during the year ended December 31, 2022; ● Incorrect application of extinguishment or conversion models in accounting for certain debt instruments upon their settlement; and Initial Public Offering ● Incorrect identification of deferred issuance costs incurred in relation to the initial public offering; Incorrect identification and classification of issuance costs incurred in relation to the initial public offering. In addition to the restatement of the consolidated financial statements, the Company has also restated the following notes to reflect the errors described above: ● Note 2 - Summary of Significant Accounting Policies (now Note 3) ● Note 5 – Notes Payable-Related Party ● Note 6 – Convertible Notes (now labeled Notes Payable) ● Note 7 – Stockholders’ Equity ● Note 8 – Derivative Liabilities ● Note 10 – Income Taxes The impact of the errors described above also impact the Company’s Annual Report on Form 10-K for the years ended December 31, 2023 and December 31, 2022 within additional paid in capital and accumulated deficit, resulting in the preparation and filing of this Annual Report on Form 10-K/A. Schedule of Error Corrections And Prior Period Adjustments Consolidated Balance Sheet as of December 31, 2023 As Reported Adjustment As Restated Additional paid in capital 19,543,363 9,945,692 29,489,055 Accumulated deficit (15,487,612 ) (9,945,692 ) (25,433,304 ) Additionally, the Company has provided Note 11 – Quarterly Financial Data (unaudited and restated) to present the impact of the above restatements on the unaudited quarterly financial information for the period ended September 30, 2023. The Company’s prior and updated accounting for the errors described above do not have any effect on the Company’s previously reported cash or cash flows. The following tables summarize the effect of the restatement on each financial statement line item as of the dates indicated: Consolidated Balance Sheet as of December 31, 2022 As Reported Adjustment As Restated Additional paid in capital 16,572,741 9,945,692 (1) 26,518,433 Accumulated deficit (8,894,889 ) (9,945,692 )(2) (18,840,581 ) (1) Adjustments include corrections for stock compensation errors (increase of $ 7,843,052 402,064 174,082 416,266 881,554 2,213,498 (2) Adjustments include corrections for stock compensation errors (increase of $ 8,009,461 240,930 402,064 296,151 166,407 1,967,621 Consolidated Statement of Operations for the year ended December 31, 2022 As Reported Adjustment As Restated Research and development, net of contract expense reimbursements $ 1,148,712 $ (101,327 ) $ 1,047,385 General and administrative 538,796 (65,082 ) 473,714 Legal and professional 866,770 (44,043 ) 822,727 Net loss from operations (2,554,278 ) 210,452 (2,343,826 ) Interest expenses (917,879 ) 489,191 (428,688 ) Financing fee — (189,912 ) (189,912 ) Change in fair value of derivative liabilities — (189,000 ) (189,000 ) Change in fair value of warrant liabilities 94,025 (492,700 ) (398,675 ) Loss on extinguishment of debt — (1,795,652 ) (1,795,652 ) Net loss (3,028,448 ) (1,967,621 ) (4,996,069 ) Dividend on Series A Preferred Stock (71,009 ) (331,055 ) (402,064 ) Deemed dividend on extinguishment of Series A Preferred Stock — (439,427 ) (439,427 ) Deemed dividend on modification of equity-classified warrants, as restated — (941,000 ) (941,000 ) Deemed contribution on conversion of preferred stock and settlement of preferred stock dividends, as restated — 31,423 31,423 Net loss attributable to common stockholders (3,099,457 ) (3,647,680 ) (6,747,137 ) Net loss per shares - basic and diluted $ (2.32 ) $ (2.72 ) $ (5.04 ) Consolidated Statement of Stockholders’ Equity as of December 31, 2022 As Reported Adjustment As Restated Common stock issued for cash upon initial public offering and exercise of warrants, net of issuance costs $ — $ 9,951,356 $ 9,951,356 Common stock issued for cash 10,008,095 (10,008,095 ) — Warrants exercised for cash 14,098 (14,098 ) — Warrants issued for financing costs 412,241 (397,579 ) 14,662 Common stock issued for conversion of accrued interest 588,524 (588,524 ) — Common stock issued upon conversion of convertible debt and exercise of related warrants — 1,199,916 1,199,916 Common stock issued for exercise of warrants with settlement of notes payable 576,476 1,576,648 2,153,124 Stock-based compensation 403,956 (166,409 ) 237,547 Dividends on Series A preferred stock (71,009 ) (331,055 ) (402,064 ) Common shares issued for dividends on and conversion of Series A preferred stock 402,068 (4 ) 402,064 Reclassification of fair value of warrant liability to equity upon initial public offering — 881,553 881,553 Net loss (3,028,448 ) (1,967,621 ) (4,996,069 ) Consolidated Statement of Cash Flows for the year ended December 31, 2022 As Reported Adjustment As Restated Net loss $ (3,028,448 ) $ (1,967,621 ) $ (4,996,069 ) Change in fair value of derivative liabilities — 189,000 189,000 Change in fair value of warrant liabilities (94,025 ) 492,700 398,675 Amortization of debt discount and finance fees 885,505 (508,121 ) 377,384 Loss on settlement of convertible debt — 1,795,652 1,795,652 Fair value of freestanding instruments in excess of proceeds — 189,912 189,912 Gain on interest relief on conversion of notes payable 12,625 (12,625 ) - Stock-based compensation 403,956 (166,409 ) 237,547 Accrued interest payable (13,177 ) 31,555 18,378 Net cash used in operating activities (2,710,454 ) 44,043 (2,666,411 ) Proceeds from issuance of common shares and warrants 10,022,193 (26,680 ) 9,995,513 Proceeds from convertible notes payable 600,715 (50,000 ) 550,715 Proceeds from notes payable and warrants — 50,000 50,000 Payment for finance costs related to convertible notes payable — (17,363 ) (17,363 ) Net cash provided by financing activities 10,622,908 (44,043 ) 10,578,865 Supplemental non-cash financing activities: Common stock issued upon conversion of convertible debt $ 588,524 $ 611,392 $ 1,199,916 Common stock issued for exercise of warrants with settlement of notes payable $ 576,476 $ 1,576,648 $ 2,153,124 Common shares issued for dividends on and conversion of Series A preferred stock $ 402,068 $ (4 ) $ 402,064 Warrants issued for financing fees, net of issuance fees of $ 8,727 0 $ 412,241 $ (397,579 ) $ 14,662 Reclassification of fair value of warrant liability to equity upon initial public offering $ — $ 881,553 $ 881,553 Consolidated Balance Sheet as of December 31, 2021 As Reported Adjustment As Restated Additional paid in capital 4,150,948 7,912,992 (1) 12,063,940 Accumulated Deficit (5,795,432 ) (8,049,080 )(2) (13,844,512 ) (1) Adjustments include adjustment to the carrying value of notes payable, including recognition of day 1 loss (decrease of $ 7,351 89,118 8,009,461 (2) Adjustments include reversal of dividend liability recorded (decrease of $ 331,059 55,182 89,118 240,930 274,048 8,009,461

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 3 – Summary of Significant Accounting Policies Basis of Presentation These consolidated financial statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The consolidated financial statements and disclosures have been prepared using the accrual basis of accounting in accordance with U.S. generally accepted accounting principles (“GAAP”). Basis of Consolidation The consolidated financial statements have been prepared on a consolidated basis with those of the Company’s wholly-owned subsidiaries, Shuttle Pharmaceuticals, Inc. and Shuttle Diagnostics, Inc. All intercompany transactions and balances have been eliminated. Reclassifications Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported results of operations. 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 are contained in the accompanying consolidated financial statements for the recognition of research and development expenses, valuation of warrants and valuation of bifurcated derivative liabilities and other financial instruments. Cash and Cash Equivalents Cash and cash equivalents include cash in bank accounts and money market funds with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. As of December 31, 2023 and 2022, cash and cash equivalents consisted of the following: Schedule of Cash and Cash Equivalents December 31, December 31, 2023 2022 Cash $ 1,550,098 $ 5,411,378 Money market funds 1,026,318 3,005,825 Total cash and cash equivalents $ 2,576,416 $ 8,417,203 Periodically, the Company may carry cash balances at financial institutions in excess of the federally insured limit of $ 250,000 1,849,000 Marketable Securities Our investments in debt securities are carried at fair value. Investments in debt securities that are not classified as held-to-maturity are carried at fair value and classified as either trading or available-for-sale. Realized and unrealized gains and losses on trading of debt securities are charged to income. As of December 31, 2023, the marketable securities held by the Company, which are classified as trading marketable securities, consisted of an outstanding balance of $ 2,887,215 52,855 4,970 71,568 no Fair Value of Financial Instruments The Company follows accounting guidelines on fair value measurements for financial instruments measured on a recurring basis, as well as for certain assets and liabilities that are initially recorded at their estimated fair values. Fair value is defined as the exit price, or the amount that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants as of the measurement date. The Company uses the following three-level hierarchy that maximizes the use of observable inputs and minimizes the use of unobservable inputs to value its financial instruments: ● Level 1: Observable inputs such as unadjusted quoted prices in active markets for identical instruments. ● Level 2: Quoted prices for similar instruments that are directly or indirectly observable in the marketplace. ● Level 3: Significant unobservable inputs which are supported by little or no market activity and that are financial instruments whose values are determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires a significant judgment or estimation. Financial instruments measured at fair value are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires the Company to make judgments and consider factors specific to the asset or liability. The use of different assumptions and/or estimation methodologies may have a material effect on estimated fair values. Accordingly, the fair value estimates disclosed, or initial amounts recorded, may not be indicative of the amount that the Company or holders of the instruments could realize in a current market exchange. The carrying amounts of the Company’s financial instruments including cash and cash equivalents, prepaid expenses, accounts payable and accrued liabilities approximate fair value due to the short-term maturities of these instruments. Set out below are the Company’s financial instruments that are required to be remeasured at fair value on a recurring basis and their fair value hierarchy as of December 31, 2023: Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis December 31, 2023 Level 1 Level 2 Level 3 Carrying Value Assets Marketable Securities: United States Treasury Bonds $ 2,887,215 $ — $ — $ 2,887,215 Total Assets $ 2,887,215 $ — $ — $ 2,887,215 Liabilities Derivative Liability - Warrants $ — $ — $ 410,660 $ 410,660 Derivative Liability - Accelerated feature — — 3,852 3,852 Total Liabilities $ — $ — $ 414,512 $ 414,512 During the year ended December 31, 2022, the Company had non-derivative warrant liabilities that were measured at fair value on a recurring basis. Each of these fair value measurements was considered to be a Level 3 measurement by the Company as they used significant unobservable inputs, such as the Company’s pre-IPO stock price, probability of event occurrence and other management estimates. The key inputs for each of these warrant liabilities were as follows: Schedule of Key Inputs of Warrant Liabilities Warrant Liability – Series A Preferred Stock Obligation December 31, 2021 Reclassification Date Estimated fair value of Company’s stock $ 40.00 $ 32.50 Exercise price (based on estimated IPO or Listing terms at issuance) $ 40.00 166.56 $ 32.00 Number of warrants (based on estimated Series A Preferred Stock conversion shares upon IPO or Listing at issuance) 12,135 33,681 42,101 Annualized volatility 86.3 % 82.5 % Risk-free interest rate 1.08 % 3.44 % Estimated IPO date 9/30/2022 — Estimated Term 3.75 3.00 Probability of IPO or Listing Occurring 90 % — Probability of IPO as “Qualified IPO” 33 % — Probability of IPO as “Listing” 67 % — Estimated fair value $ 334,955 $ 756,723 Warrant Liability – August 2022 Warrants Issuance Dates Reclassification/Settlement Date Estimated fair value of Company’s stock $ 32.00 $ 32.50 Exercise price $ 20.00 $ 20.00 Number of warrants 6,250 6,250 Remaining term 5.0 4.9 Volatility 80.0 % 82.5 % Risk-free interest rate 2.7 % 3.3 % Estimated fair value $ 146,624 $ 151,726 Warrant Liability – Boustead Placement Agent Warrants Issuance Dates Reclassification Date Estimated fair value of Company’s stock $ 32.00 $ 32.50 Exercise price (based on estimated Convertible Note conversion terms at issuance) $ 16.00 $ 16.00 Number of warrants (based on estimated Convertible Note conversion terms at issuance) 3,688 2,581 Remaining term 5.0 4.4 4.5 Volatility 86.1 % 82.5 % Risk-free interest rate 1.8 2.0 3.4 % Estimated fair value $ 92,336 $ 64,140 A rollforward of these warrant liabilities for the year ended December 31, 2022 is as follows: Schedule of Warrant Liabilities Warrant Liability – Series A Preferred Stock Obligation Balance, December 31, 2021 (as restated) 334,955 Issued - Exercised (settled) - Loss on change in fair value 421,768 Reclassifications to stockholders’ equity (756,723 ) Balance, December 31, 2022 — Warrant Liability – August 2022 Warrants Balance, December 31, 2021 (as restated) - Issued 146,624 Exercised (settled) (91,036 ) Loss on change in fair value 5,102 Reclassifications to stockholders’ equity (60,690 ) Balance, December 31, 2022 — Warrant Liability – Boustead Placement Agent Warrants Balance, December 31, 2021 (as restated) - Issued 92,336 Exercised (settled) - Gain on change in fair value (28,196 ) Reclassification to stockholders’ equity (64,140 ) Balance, December 31, 2022 — Refer to Note 7 for additional background on the reclassification of warrant liabilities to equity. See Note 8 for additional disclosures related to the fair value of the Company’s derivative liabilities. Leases We determine if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use asset (“ROU”), operating lease liability - current, and operating lease liability - noncurrent on the consolidated balance sheets. Finance leases are included in property and equipment, other current liabilities, and other long-term liabilities in our consolidated balance sheets. The Company did not utilize any financing that required recognition of finance leases during the years ended December 31, 2023 and 2022. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As our leases do not provide an implicit rate, we use our incremental borrowing rate based on the estimated rate of interest for collateralized borrowing, over a similar term of the lease payments at commencement date. The operating lease ROU asset also includes any lease payments made and excludes lease incentives. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. Leases with a lease term of 12 months or less at inception are not recorded on our consolidated balance and are expensed on a straight-line basis over the lease term in our statement of operations. The Company determines the present value of minimum future lease payments for operating leases by estimating a rate of interest that it would have to pay to borrow on a collateralized basis over a similar term, an amount equal to the lease payments and a similar economic environment (the “incremental borrowing rate” or “IBR”). The Company determines the appropriate IBR by identifying a reference rate and making adjustments that take into consideration financing options and certain lease-specific circumstances. For the reference rate, the Company used an equity built up, risk adjusted rate, as the implicit interest rate. Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Expenditures for maintenance and repairs are charged to expense 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 Derivative Financial Instruments The Company does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risks. We evaluate all of our financial instruments to determine if such instruments are 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 consolidated statements of operations. For our derivative financial instruments, the Company utilizes the most appropriate valuation model (such as Monte Carlo simulations or probability-weighted expected return models, based on the nature of the terms of the instrument) 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 liabilities are classified in the consolidated balance sheet sheets as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within twelve (12) months of the balance sheet date. Convertible Notes The Company evaluates its convertible notes for embedded features and bifurcates these features (such as conversion options and redemption options) from their host instruments and accounts for them as free standing derivative financial instruments if certain criteria are met. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Warrants The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in FASB ASC 480, Distinguishing Liabilities from Equity (“ASC 480”) and ASC 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own ordinary shares and whether the warrant holders could potentially require “net cash settlement” in a circumstance outside of the Company’s control, among other conditions for equity classification. Finally, the Company determines if the warrants meet the definition of a derivative based on their contractual terms. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly period end date while the warrants are outstanding. For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded at their initial fair value on the date of issuance, and at each balance sheet date thereafter. Changes in the estimated fair value of the warrants are recognized as a non-cash gain or loss on the consolidated statements of operations. The fair value of the warrants is estimated using a Black-Scholes pricing model or a Monte Carlo simulation. 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. Stock-Based Compensation Compensation cost for stock awards, which include restricted stock units (“RSUs”), is measured at the fair value on the grant date and recognized as expense, over the related service or performance period. The fair value of stock awards is based on the quoted price of our common stock on the grant date. Compensation expense related to the RSUs is reduced by the fair value of the units that are forfeited by employees that leave the Company prior to vesting as they occur. Compensation cost for RSUs are recognized using the straight-line method over the requisite service period. 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, which include a certain portion of our chief executive officer, chief operating officer, chief financial officer and directors’ compensation. For the year ended December 31, 2023 and 2022, a portion of personnel-related expenses and stock-based compensation expense for these individuals totaling $ 0.8 0.5 Regarding the accounting treatment for reimbursements, GAAP provides limited guidance on the accounting for government grants received by for-profit companies. In accordance with ASC Topic 832, Government Assistance 3.5 1.0 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. Segment Information Operating segments are defined as components of an enterprise about which separate and discrete information is available for evaluation by the chief operating decision-maker (“CODM”) in deciding how to allocate resources and assess performance. The Company and the Company’s CODM, the Company’s chief executive officer, evaluates the Company’s operations and manages its business as a single Net Loss Per Common Stock Net loss per share of common stock requires presentation of basic earnings per common share on the face of the statements of operations for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic earnings per share computation. In the accompanying consolidated financial statements, basic loss per common share is computed by dividing net loss attributable to common stockholders by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per share is computed by dividing net income attributable to common stockholders by the weighted average number of shares of common stock outstanding and potentially dilutive shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through convertible securities, contingent share arrangements, stock options and warrants unless the result would be antidilutive. The dilutive effect of restricted stock units and other stock-based payment awards subject to vesting and common stock warrants is calculated using the “treasury stock method,” which assumes that the “proceeds” from the exercise of these instruments are used to purchase common shares at the average market price for the period. The dilutive effect of convertible securities is calculated using the “if-converted method.” Under the if-converted method, securities are assumed to be converted at the beginning of the period, and the resulting shares of common stock are included in the denominator of the diluted calculation for the entire period being presented. For the years ended December 31, 2023 and 2022, 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, 2023 2022 (as restated) Convertible notes (Note 6) 119,939 — Warrants (Note 7) 184,000 47,831 Restricted stock units (Note 7) 24,731 2,966 328,670 50,797 Recent Accounting Pronouncements In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures,” which requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. The guidance is effective for the Company’s fiscal years beginning after February 1, 2025, with early adoption permitted. The Company does not expect the adoption of this standard to have any material impact on its financial statements. There have been no other recent accounting pronouncements, changes in accounting pronouncements or recently adopted accounting guidance during the year ended December 31, 2023 that are of significance or potential significance to the Company.

Leases

Leases	12 Months Ended
	Dec. 31, 2023
Leases
Leases	Note 4 - Leases The Company had two lease agreements during the year which allowed for the use of laboratory facilities. The first was for a monthly payment of $ 6,480 6,480 October 31, 2023 On February 16, 2023, the Company entered into a new lease agreement for new office and laboratory space, with base rent of $ 7,206 3 commenced June 1, 2023 3,300 43,234 3,891 3,315 The following summarizes the right-of use asset and lease information for the Company’s operating leases: Schedule of Right-of Use Asset and Lease Information About Operating Lease 2023 2022 Years Ended December 31, 2023 2022 Operating lease cost 112,022 70,175 Variable lease cost 24,222 — Sublease income (7,819 ) (7,070 ) Total lease cost 128,425 63,105 Other information Operating cash flows from operating leases 95,641 76,248 Right-of-use assets obtained in exchange for new operating lease liabilities 365,556 — Weighted-average remaining lease term - operating leases (year) 4.67 0.80 Weighted-average discount rate - operating leases 10.48 % 10 % Future non-cancelable minimum lease payments under the operating lease liability as of December 31, 2023, are as follows: Schedule of Future Non-cancelable Minimum Lease Payments Under the Operating Lease Liability Years ended December 31, 2024 $ 91,502 2025 94,247 2026 97,074 2027 99,986 2028 68,235 Total future minimum lease payments 451,044 Less: imputed interest (94,438 ) Present value of payments $ 356,606

Notes Payable-Related Party

Notes Payable-Related Party	12 Months Ended
	Dec. 31, 2023
Notes Payable-related Party
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 In December of 2021, the maturity dates of these loans were further extended to June 30, 2022. In July of 2022, the notes were extended to June 30, 2023. 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 The Company accounted for these loan extensions during the year ended December 31, 2022, as a troubled debt restructuring as the Company was experiencing financial difficulties and the extensions represented a concession by the lenders. As the future undiscounted cash flows of these related party notes exceeded their carrying value, no gain or loss was recognized upon the extensions. As of June 30, 2023 principal payments of $ 685,473 104,968 no On August 1, 2022, in conjunction with a private placement of notes and warrants (as detailed in Note 6 below), in exchange for a $ 50,000 50,000 6 2,500 822

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Notes Payable	Note 6 - Notes Payable Alto Opportunity Master Fund, SPC On January 11, 2023, the Company entered into a securities purchase agreement (the “SPA”) with Alto Opportunity Master Fund, SPC – Segregated Master Portfolio B, a Cayman entity (the “Investor”), pursuant to which the Company sold to the Investor a $ 4,300,000 127,260 18.80 3,935,000 346 the Alto Convertible Note is convertible into shares of common stock at a price per share equal to the lower of (i) $18.80, (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. The noteholder may convert at any time at a fixed price of $ 18.80 1,442,000 5 In conjunction with entry into the SPA, the Company entered into a series of related agreements, including a security agreement (the “Security Agreement”), an intellectual property security agreement (the “IP Security Agreement”) and a subsidiary guaranty (the “Subsidiary Guaranty”). The security agreements and guaranty allow, among other things, for the Investor to have a security interest in and place a lien on all of the Company’s assets and intellectual property until such time as the Alto Convertible Note is paid off. In addition, the SPA called for the Company to enter into a springing deposit account control agreement (the “Springing DACA”), which, in the event the Company defaults on its repayment of the Alto Convertible Note, would allow the Investor to assume control of the Company’s bank account only with regard to any funds remaining outstanding under the Alto Convertible Note. As such, in conjunction with entry into the SPA, the Company established a separate bank account in which it deposited the Investment Amount and pursuant to which the Company, the Investor and the bank holding the Investment Amount, First Republic Bank, entered into the Springing DACA agreement. As the Investment Amount had been held at First Republic Bank, in light of certain banking crises then affecting smaller banks, on March 12, 2023, the Company and the Investor moved the Investment Amount from First Republic Bank, after which time the Springing DACA was no longer in effect. Further, pursuant to amendments to the SPA entered into in May and June of 2023, the Company and the Investor agreed that all of the Investment Amount would be released to the Company and the relevant provision of the SPA which required the Springing DACA would no longer be deemed applicable. In addition, the Company granted the Investor the option to purchase up to an additional $ 10 Boustead Securities, LLC (“Boustead”) served as a placement agent for the Alto Convertible Note and Warrant offering and received $ 345,000 8,909 18.80 five years 110 3.53 99,543 The Company allocated the finance costs related to the Boustead placement agent fee of $ 345,000 232,027 104,245 8,727 The Company allocated to the debt component of the note an original discount of $ 300,000 65,000 215,000 1,442,000 1,288,543 3,310,543 During the year ended December 31, 2023, the Company recorded interest expense of $ 2,484,193 2,123,049 1,925,700 294,927 297,625 As of December 31, 2023, the outstanding principal for the convertible note was $ 2,254,856 1,523,768 731,088 Subsequent to December 31, 2023, the Company and the Investor agreed to certain changes in terms of the Alto Convertible Note as well as the waiver of certain covenant violations. See Subsequent Events for further details. Paycheck Protection Program Term Notes On March 9, 2021, the Company obtained a $ 73,007 1 no more than 25% of the amount forgiven to be attributable to non-payroll costs 73,007 December 2021 Promissory Notes On December 28, 2021, the Company issued promissory note units, consisting of an aggregate $ 500,000 10 December 28, 2022 62,500 8.00 494,925 21,890 367,000 The Company determined that the warrants issued with the December 2021 Promissory Notes should be classified as equity. The Company measured the fair value of these warrants using a Black-Scholes model and allocated fair value to these warrants on a relative fair value basis. The proceeds from the December 2021 Promissory Notes allocated to the warrants at issuance was $ 418,449 40.00 8.00 86.3% 1.27% The discount on the December 2021 Promissory Notes was being amortized using the straight-line method as the initial proceeds received were fully allocated to the warrants and bifurcated derivative, through the maturity date of the notes. The Company recognized amortization expense of $ 331,978 related to the discount on the December 2021 Promissory Notes as interest expense in its statement of operations for the year ended December 31, 2022. In April 2022, the warrants were modified by the Company to nullify the effect of the April 2022 reverse stock split, allowing the warrant to remain outstanding and exercisable for 62,500 8.00 941,000 32.00 16.00 8.00 4.75 83.6 2.55 In September 2022, the warrants were exercised by the lenders in exchange for tendering the outstanding principal balance ($ 500,000 ) on the December 2021 Promissory Notes. The Company treated the settlement as a debt extinguishment for accounting purposes. The Company recognized a loss on extinguishment of $ 1,531,852 62,500 shares of common stock upon exercise, based on the difference between the estimated fair value of the common stock issued ($ 2,031,250 2022 Convertible Bridge Notes On February 8, 2022 and March 11, 2022, the Company sold $ 365,000 225,000 6 6 50 10 525,715 64,285 92,336 17,363 The Company assessed the embedded features of the 2022 Convertible Notes and determined that the automatic conversion feature with a 50 10 221,000 173,984 108,858 65,126 37,745 For services provided in the offering, Boustead Securities LLC also received warrants to purchase 10% 2,582 16.00 92,336 32.00 16.00 86.1% 1.81% 1.96% During the year ended December 31, 2022, the 2022 Convertible Notes were automatically converted into the securities issued by the Company to the investors in the initial public offering, at a discounted price of $ 32.00 18,438 18,438 0.08 310,621 1,198,438 August 2022 Notes On August 1, 2022, the Company issued promissory note units, consisting of an aggregate $ 50,000 10 2,500 20.00 50 75,000 6 3,750 20.00 50 50,000 25,000 50,000 The Company assessed the embedded features of the August 2022 Promissory Notes and determined that the accelerated repayment upon an initial public offering represented a derivative feature requiring bifurcation. The Company estimated the fair value of the derivative to be $ 45,000 50% 10% 31,000 The Company determined that the warrants issued with the August 2022 Notes should be classified as liabilities under ASC 815, as the settlement amount could vary based on the occurrence of the initial public offering. The Company measured the fair value of these warrants using a Black-Scholes model with inputs that included an estimated fair value of the Company’s common stock of $ 32.00 20.00 80.0% 2.66% 146,624 The fair value of these warrants, the fair value of the bifurcated derivative liabilities and the other debt issuance costs incurred (totaling $ 27,162 124,786 , in finance fee (as restated) in the statement of operations. The discount on the August 2022 Notes was being amortized under the straight-line method, as the initial carrying value was $ 0 , through the maturity date of the respective notes. The Company recognized amortization expense of $ 7,661 related to the discount on the August 2022 Notes as interest expense in its statement of operations for the year ended December 31, 2022. Boustead Securities LLC acted as placement agent for the August 2022 Notes and received warrants to purchase 625 20.00 14,662 32.00 20.00 80.0% 2.66% During the year ended December 31, 2022, the lender under the August 2022 Promissory Notes and one lender under the August 2022 Convertible Notes exercised warrants to purchase 3,750 75,000 3,750 121,875 44,614 50,000 2,206

Stockholders_ Equity

Stockholders’ Equity	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
Stockholders’ Equity	Note 7 - Stockholders’ Equity Common Stock During the year ended December 31, 2023, the Company issued: ● 297,625 1,925,700 294,927 477,221 ● 10,650 During the year ended December 31, 2022, the Company issued: ● 105 shares of common stock for conversion of $ 16,340 of accrued interest ● 3,500 ● 352,443 9,951,356 ● 42,113 12,553 402,064 ● A total of 36,876 18,438 1,198,438 18,438 1,475 ● A total of 66,250 62,500 2,031,249 3,750 121,875 ● 22,535 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 (at a 10% discount to the initial public offering price, as set forth in the Series A certificate of designation) or upon listing of the Company’s common stock on a national securities exchange at a fixed price. The Series A Preferred Stock, while outstanding, accrued cumulative dividends at a rate of 8.5 1,000 In April 2022, the Company and holders of the Series A Preferred Stock agreed to modifications of the Series A certificate of designation which changed the definition of a “Qualified IPO” by lowering the minimum required proceeds to $ 10,000,000 and removing the minimum per share IPO price, and changed the conversion price upon the listing of the Company’s common stock from $ 99.92 per share to $ 40.00 per share. The Company determined that these changes represented a substantial change in the terms of the Series A Preferred Stock and accounted for the changes as an extinguishment. The Company recognized the excess of the post-amendment fair value of the Series A Preferred Stock over its carrying value as a deemed dividend of $ 439,427 , which increases net loss attributable to common stockholders during the year ended December 31, 2022. During the year ended December 31, 2022 and upon completion of its initial public offering, the Company converted 1,213 42,113 90 32.00 28.80 31,423 During the year ended December 31, 2022, the Company accrued $ 71,009 8.5 402,064 12,553 As of December 31, 2023 and 2022, the Company had no shares of Series A Preferred Stock outstanding. 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 or upon a listing of the Company’s common stock. The warrants will be exercisable for a period of three years after the date of issuance at an exercise price contingent on the terms of the public offering. The initial form of the warrants were expected to include contingent call features based on the terms of the public offering. As originally drafted, if an initial public offering occurs at a price at or above $ 111.04 111.04 166.56 In April 2022, the Company modified the terms of the Series A Preferred Stock as discussed above. These modifications impacted the potential terms of these contingently issuable warrants (potential warrant shares and exercise price). The impact of this modification was reflected in the fair value of the warrant obligation recorded during the interim periods within the year ended December 31, 2022. Upon completion of our initial public offering, the Series A Preferred Stock was converted, and warrants were issued in relation to the conversion, with each warrant then exercisable at the equivalent of the per share initial public offering price. In total, the Company issued warrants to purchase 42,113 32.00 756,723 The warrant liability related to the Series A Preferred Stock was $ 0 421,768 Warrants Issued to Boustead as Placement Agent or Underwriter For services provided in relation to the 2022 Convertible Notes and August 2022 Notes offerings, Boustead received warrants to purchase 10% 2,582 16.00 64,140 32.50 16.00 4.5 82.5% 3.43% Boustead acted as placement agent for the August 2022 Notes and received warrants to purchase 625 20.00 Boustead additionally received a warrant to purchase 21,453 97.52 3,218 97.52 426,752 32.50 97.52 five-year 101.8 3.27 111,296 50.88 97.52 five-year 101.4 3.74 Alto Opportunity Master Fund, SPC In connection with the January 2023 Alto Convertible Note, Boustead was granted warrants to purchase 8,909 18.80 127,260 18.80 A summary of activity regarding all warrants issued for the year ended December 31, 2023 and 2022 were as follows: Schedule of Warrants Activity Number of Weighted Average Weighted Average Warrants Exercise Price Life (years) (as restated) (as restated) (as restated) Outstanding, December 31, 2021 62,500 $ 8.00 4.99 Granted (1) 270,910 14.57 4.68 Exercised (2) (285,579 ) 9.58 — Outstanding, December 31, 2022 47,831 35.77 2.78 Granted - Boustead 8,909 18.80 5.00 Granted - Ayrton 127,260 18.80 4.00 Outstanding, December 31, 2023 184,000 23.21 2.77 (1) Granted warrants include those granted on the issuance of the August 2022 Promissory Notes 3,750 2,500 42,114 18,447 176,222 27,877 (2) Exercised warrants include the exercise of the warrants issued with the December 2021 Notes ( 62,500 3,750 18,447 176,222 24,660 The intrinsic value of the warrants as of December 31, 2023 is $ 0 Equity Incentive Plan Our 2018 Equity Incentive Plan (the “2018 Plan”) provides for equity incentives to be granted to our employees, executive officers, directors and key advisers and consultants. Equity incentive grants may be made 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 84,779 60,048 Restricted Stock Units We may grant restricted stock units (“RSU”) under our 2018 Plan. RSUs are bookkeeping entries representing an amount equal to the fair market value of one share of our common stock. Subject to the provisions of our 2018 Plan, the administrator determines the terms and conditions of RSUs, including the vesting criteria and the form and timing of payment. Notwithstanding the foregoing, the administrator, in its sole discretion, may accelerate the time at which any restrictions will lapse or be removed. RSUs granted typically vest annually in one third increments from the date of appointment. During the years ended December 31, 2023 and 2022, pursuant to agreements with directors, officers and consultants, 32,415 4,449 352,400 100,000 Schedule of Restricted Stock Units 2023 2022 Year ended December 31, 2023 2022 (as restated) Recognized in general and administrative expense $ 115,000 $ 105,582 Recognized in research and development expense 66,960 131,965 Total $ 181,960 $ 237,547 As of December 31, 2023 and 2022, there was $ 231,550 61,111 1.06 1.83 A summary of activity regarding the Restricted Stock Units issued follows: Schedule of Restricted Stock Units (RSUs) Number of Shares Weighted Average Grant Date Fair Value Per Share Outstanding, December 31, 2021 (as restated) 2,017 $ 185.60 Granted 4,449 22.48 Vested (as restated) (3,500 ) 116.48 Outstanding, December 31, 2022 (as restated) 2,966 $ 22.48 Granted 32,415 10.88 Vested (as restated) (10,650 ) 12.00 Outstanding, December 31, 2023 24,731 $ 11.76

Derivative Liabilities

Derivative Liabilities	12 Months Ended
	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Derivative Liabilities	Note 8 – Derivative Liabilities Fair Value Assumptions Used in Accounting for Derivative Liabilities ASC 815 requires us to assess the fair market value of derivative liabilities at the end of each reporting period and recognize any change in the fair market value as other income or expense. Alto Opportunity Master Fund, SPC In January 2023, in connection with the Alto Convertible Note, the Company issued warrants to purchase 127,260 18.80 1,189,000 410,660 The Company determined our derivative liability from the noteholder’s Acceleration Option for the Alto Convertible Note is not clearly and closely related to the host and should be thus accounted for as a bifurcated derivative liability. We classified these derivative liabilities as a Level 3 fair value measurement and used the Monte Carlo pricing model to calculate the fair value as of January 11, 2023, and for each reporting period. Key inputs for the simulation are summarized below. The Monte Carlo simulation uses an implied VWAP for each valuation date. The implied VWAP was backsolved by setting the summation of the parts (e.g., derivatives and debt without derivatives) equal to the cash proceeds. The simulation was then iterated and manipulated to solve for the implied share price, which was approximately $ 12.64 per share (or an approximate 14 % discount to the quoted market VWAP on January 11, 2023). Additionally, the Company estimates probability for various specific scenarios impacting the warrant valuation. The range of key inputs for the Monte Carlo simulation for the year ended December 31, 2023, were as follows: Schedule of Monte Carlo Simulation Assumption Net cash settlement and down round key valuation inputs – Alto Warrants* Annualized volatility 77.51 92.33 % Risk-free interest rate 4.01 5.23 % Quoted VWAP* $ 4.72 Exercise price $ 18.80 Probability assessment 5 25 % Illiquidity discount ( 17 )% Time period (years) 0.53 3.03 Estimated fair value (issuance) $ 1,189,000 Estimated fair value (December 31, 2023) $ 410,660 * Based on a Monte Carlo simulation analysis of 50,000 iterations Alto Acceleration Option key valuation inputs* Annualized volatility 34.23 59.15 % Risk-free interest rate 4.68 5.60 % Quoted VWAP* $ 4.72 Illiquidity discount ( 17 )% Time period (years) 0 1.2 Estimated fair value (issuance) $ 1,442,000 Estimated fair value (December 31, 2023) $ 3,852 * Based on a Monte Carlo simulation analysis of 50,000 iterations December 2021 Notes In connection with the issuance of the December 2021 Notes, the Company identified an accelerated repayment upon IPO feature that required bifurcation. We classified this derivative liability as a Level 3 fair value measurement and used a probability weighted scenario model to estimate the fair value of the derivative just prior to the settlement of the December 2021 Notes. Key inputs for this valuation model are summarized below. Schedule of Derivative Liability Valuation December 2021 Notes derivative key valuation inputs Issuance Date Settlement Date Amount due upon acceleration $ 533,699 $ 533,973 Carrying value of December 2021 Notes at measurement date $ — 337,398 IPO date 8/31/2022 9/2/2022 Probability of IPO acceleration 90 % 100 % Probability of maturity 10 % — % Time period to maturity (years) 1.00 0.32 Discount rate 50.0 % 50.0 % Estimated fair value $ 367,000 162,000 2022 Convertible Bridge Notes In connection with the issuance of the 2022 Convertible Notes in February and March 2022, the Company identified certain embedded features that required bifurcation as a combined derivative liability, including the share-settled redemption of the 2022 Convertible Notes at a 50% discount and the automatic increase in principal of 10% if conversion does not occur within 12 months. We classified this derivative liability as a Level 3 fair value measurement and used the a with and without probability weighted scenario model to estimate the fair value as of each issuance date of the 2022 Convertible Notes, as well as just prior to their settlement upon the initial public offering. Key inputs for this valuation model are summarized below. Schedule of Derivative Key Valuation Inputs 2022 Convertible Notes derivative key valuation inputs* Issuance Dates Settlement Date Annualized volatility 75.0 82.0 — Risk-free interest rate 0.6 1.2 — Exercise price (implied) $ 45.52 85.92 — Estimated IPO date 8/31/2022 9/2/2022 Probability of default 50 — Probability of IPO or Alternative Liquidity Event 45 100 Probability of Maturity 5 — Time period (years) 0.47 1.00 0.00 Estimated fair value $ 221,000 $ 571,000 August 2022 Notes In connection with the issuance of the August 2022 Promissory Note, the Company identified an accelerated repayment upon IPO feature that required bifurcation. We classified this derivative liability as a Level 3 fair value measurement and used a probability weighted scenario model to estimate the fair value of the derivative just prior to the settlement of the August 2022 Promissory Notes. Key inputs for this valuation model are summarized below. Schedule of Derivative Issuance Valuation Inputs August 2022 Promissory Notes derivative key valuation inputs Issuance Dates Settlement Date Amount due upon acceleration (estimated at issuance) $ 50,411 $ 50,438 Carrying value of August 2022 Promissory Notes at measurement date $ 0 $ 4,521 IPO date 8/31/2022 9/2/2022 Probability of IPO acceleration 90% 100% Probability of maturity 10% — Time period to maturity (years) 1.00 0.91 Discount rate 16.03% 18.81% Estimated fair value $ 45,000 $ 45,000 In connection with the issuance of the August 2022 Convertible Notes, the Company identified certain embedded features that required bifurcation as a combined derivative liability, including the share-settled redemption of the 2022 Convertible Notes at a 50% discount and the automatic increase in principal of 10% if conversion does not occur within 12 months. Key inputs for this valuation model are summarized below: Schedule of Derivative Key Valuation Inputs 2022 Convertible Notes derivative key valuation inputs* Issuance Dates Settlement Date Estimated IPO date 8/31/2022 9/2/2022 Probability of default 50 % — % Probability of IPO or Alternative Liquidity Event 45 % 100 % Probability of Maturity 5 % — % Time period (years) 1.00 0.00 Estimated fair value $ 31,000 $ 75,000 The following table summarizes the changes in the derivative liabilities: Schedule of Derivative Liabilities Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Alto Warrants Alto Acceleration Option Balance - December 31, 2021 $ — $ — Addition of new derivative — Loss on change in fair value — — Settlements — Balance - December 31, 2022 — — Addition of new derivatives 1,189,000 1,442,000 Gain on change in fair value (778,340 ) (1,438,148 ) Balance - December 31, 2023 $ 410,660 $ 3,852 Fair Value Measurements Using Significant Unobservable Inputs (Level 3) December 2021 Notes Derivative August 2022 Notes Derivative 2022 Convertible Notes Derivative Balance - December 31, 2021 $ 367,000 — — Addition of new derivative — 76,000 221,000 Loss (gain) on change in fair value (205,000 ) 44,000 350,000 Settlements (162,000 ) (120,000 ) (571,000 ) Balance - December 31, 2022 — — — Addition of new derivatives — — — Gain on change in fair value — — — Balance - December 31, 2023 — $ — $ —

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Related Party Transactions	Note 9 – Related Party Transactions On September 14, 2022, we entered into a manufacturing agreement with TCG GreenChem, Inc. (“TCG GreenChem”), the U.S. subsidiary of TCG Lifesciences Pvt Ltd., a global contract research and manufacturing services company located in India. Dr. Chis Senanayake, one of our independent directors, is CEO and CSO of TCG GreenChem and CSO of TCG Lifesciences Pvt Ltd. TCG GreenChem was contracted for process research, development and cGMP compliant manufacture of IPdR. The Company paid TCG GreenChem $ 450,000 1,096,370

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Income Taxes	Note 10 – Income Taxes The Company has no income tax expense or benefit for the years ended December 31, 2023 and 2022, since the Company has a full valuation allowance for the net operating loss carryforwards in these periods. We recognize tax benefits from uncertain tax positions only if it is more likely than not that the tax position will be sustained upon examination by the taxing authorities based on the technical merits of the position. The tax benefits recognized from such positions are estimated based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There are no uncertain tax positions to be reported for the tax years 2023 and 2022. The Tax Cuts and Jobs Act of 2017 (“TCJA”) amended IRC Section 174 to require capitalization of all research and development (“R&D”) costs incurred in tax years beginning after December 31, 2021. These costs are required to be amortized over five years if the R&D activities are performed in the U.S., or over 15 years if the activities were performed outside the U.S. For tax reporting purposes, the Company capitalized $ 3,517,485 1,488,530 The reconciliation of income tax benefit at the U.S. statutory rate of 21 Schedule of Reconciliation of Income Tax Benefit 2023 2022 December 31, December 31 2023 2022 (as restated) Federal tax benefit at statutory rate $ (1,384,472 ) $ (1,049,174 ) State income taxes, net of federal tax effect (452,682 ) (351,022 ) Rate change (5,710 ) (409 ) R & D tax credits (240,000 ) (69,461 ) Return to provision adjustments 286,015 201,235 Permanent differences Derivative Debt Discount Amortization 562,568 — Change in FMV of Warrant Liability (617,655 ) 217,926 Loss on convertible note conversion 132,984 503,249 Other 126,012 169,946 Change in valuation allowance 1,535,466 377,709 Shortfall of stock compensation expense 40,674 — Other adjustments 16,800 1 Income tax expense $ — $ — The principal components of deferred tax assets consist of the following: Schedule of Components of Deferred Tax Assets December 31, December 31, 2023 2022 (as restated) Deferred tax asset: Net operating loss carryforwards $ 1,727,566 $ 751,844 Fixed assets — 804 Intangibles (includes Section 174 capitalization) 1,197,938 405,172 R&D tax credits 423,915 200,715 Equity based compensation 1,251 11,626 Interest & other accrued expenses 72,140 29,336 Lease asset/(liability) 6,326 1,889 Total $ 3,429,136 $ 1,401,386 December 31, December 31, Deferred tax liabilities: 2023 2022 (as restated) Change in fair market value of securities $ (19,943 ) $ — Prepaid expenses (30,544 ) (46,718 ) State income tax deferred — (60,196 ) Fixed assets (2,746 ) — Total $ (53,233 ) $ (106,914 ) Total deferred tax asset $ 3,375,903 $ 1,294,472 Less: valuation allowance (3,375,903 ) (1,294,472 ) Net deferred tax asset $ — $ — A reconciliation of the U.S. federal income tax rate to the Company’s effective tax rate is as follows: Schedule of Effective Income Tax Rate Reconciliation December 31, December 31, 2023 2022 Federal income tax benefit at statutory rate 21.0 % 21.0 % State income tax benefit, net of federal tax effect 6.9 % 7.0 % Change in tax rate 0.1 % — % R&D tax credits 3.6 % 1.4 % Return to provision adjustments (4.3 )% (4.0 )% Permanent differences Derivative Debt Discount Amortization (8.6 )% — % Change in FMV of Warrant Liability 9.4 % (4.3 )% Loss on convertible note conversion (2.0 )% (10.1 )% Other (1.9 )% (3.4 )% Change in valuation allowance (23.2 )% (7.6 )% Shortfall of stock compensation expense (0.6 )% — % Other adjustments (0.4 )% — % Total income tax expense — % — % As of December 31, 2023, the Company had approximately $ 6.4 5.9 NOLs created prior to 2018 could be carried back two years and carried forward 20 139,813 238,380 6.0 5.9 80 As of December 31, 2023, the Company has $ 360,715 20 80,000

Quarterly Financial Data (Unaud

Quarterly Financial Data (Unaudited and Restated)	12 Months Ended
	Dec. 31, 2023
Quarterly Financial Data
Quarterly Financial Data (Unaudited and Restated)	Note 11 – Quarterly Financial Data (Unaudited and Restated) The Company is providing restated quarterly unaudited consolidated financial information as of September 30, 2023 in the table below. See Note 2, Restatement of Previously Issued Consolidated Financial Statements, for further background concerning the events preceding the restatement of financial information in this Comprehensive Form 10-K/A. The restated consolidated balance sheet line items for the third fiscal quarter of 2023 are as follows: Schedule of Quarterly Financial Data As Reported Adjustments Restated September 30, 2023 September 30, 2023 September 30, 2023 Additional paid in capital (1) 19,456,841 9,945,692 29,402,533 Accumulated deficit (13,847,112 ) (9,945,692 ) (23,792,804 ) (1) The Reverse Stock Split (Note 1) also resulted in an adjustment to the condensed consolidated balance sheet for the period ended September 30, 2023 with an increase to additional paid in capital of $ 140 The adjustments did not have an effect on the consolidated statement of operations or cash flows for the three fiscal quarters of 2023. The Company has included its restated quarterly unaudited consolidated financial information for the interim periods ended March 31, 2023 and June 30, 2023 within Form 10-Q/A for the period ended March 31, 2024 and Form 10-Q for the period ended June 30, 2024, respectively, filed concurrent with this Form 10-K/A.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
Subsequent Events	Note 12 – Subsequent Events Management evaluated all additional events subsequent to the balance sheet date through the date the consolidated financial statements were issued and determined that the following items are required to be disclosed. Restatement of Previously Issued Financial Statements See Note 2. Nasdaq Bid Price Requirement Extension Granted until August 26, 2024 On August 31, 2023, after the Company’s common stock had traded below $ 1.00 per share for 30 consecutive trading days, the Company received notice from the Nasdaq Stock Market LLC (“Nasdaq”) that it was not in compliance with Nasdaq Listing Rule 5550(a)(2) (the “Bid Price Requirement”). In accordance with Nasdaq Rules, the Company was provided with an initial period of 180 calendar days, or until February 27, 2024, to regain compliance with the Bid Price Requirement. On February 19, 2024, the Company submitted a plan of compliance to Nasdaq seeking an additional 180-day grace period to regain compliance with the Bid Price Requirement. On February 29, 2024, the Company received formal approval from Nasdaq granting it an additional 180 days, or until August 26, 2024, to regain compliance – whether organically through market forces or by effectuating a reverse stock split, should such action be required. On August 6, 2024, the Company filed a certificate of amendment to its certificate of incorporation, effective August 13, 2024, to effectuate a one-for-eight reverse stock split of its issued and outstanding common stock, rounding up to account for any fractional shares (the “Reverse Stock Split”). The Reverse Stock Split had no effect on the Company’s authorized shares of common stock or preferred stock. Following the reverse stock split on August 13, 2024, the Company had a total of 2,111,235 shares issued and outstanding (or 2,008,689 on a post-split basis as of December 31, 2024) and trades under the new CUSIP number 925693302. All common stock share, option, warrant and per share amounts (except our authorized but unissued shares) have been retroactively restated in these consolidated financial statements and related disclosures. Following the Reverse Stock Split, on August 27, 2024, the Company received a written notice from Nasdaq informing the Company that it has regained compliance with the Bid Price Requirement for continued listing on the Nasdaq Capital Market. FDA Approval to Proceed with Phase II study of Ropidoxuridine (IPdR) On January 8, 2024, Shuttle Pharmaceuticals Holdings, Inc., a Delaware corporation (the “Company”), issued a press release announcing that the Company had received the “Safe to Proceed” letter from the U.S. Food and Drug Administration for the Company’s investigational new drug (IND) application for its Phase II study of Ropidoxuridine (IPdR) as a radiation sensitizing agent during radiotherapy in patients with newly diagnosed IDH-wildtype glioblastoma with unmethylated MGMT promoter. Receipt of the letter allows Shuttle to commence the Phase II study and, as a result, the Company is currently finalizing site enrollment with “first patient, first dose” expected in the coming months. On August 8, 2024, the Company entered into a work order (the “Work Order”) with Theradex Systems, Inc., a New Jersey contract research organization (“CRO”) for purposes of supporting the Company’s Phase II Study of Ropidoxuridine as a Radiation Sensitizing Agent During Radiotherapy in Patients with Newly Diagnosed IDH-Wildtype Glioblastoma with Unmethylated MGMT Promotor.” As such, Shuttle Pharma is now in the process of signing up six clinical sites where the clinical studies will be performed – two of which have completed initial site initiation visits and one of which is ready to enroll patients – and where the CRO will oversee such studies. Under the terms of the Work Order, the CRO will oversee the studies for a period of 53 months (the “Term”), including overseeing and monitoring the regulatory aspects of the Phase II clinical trial, and managing the documentation surrounding the clinical trial in exchange for a fee of approximately $2.3 million, payable in stages and based upon services performed during the Term of the study. Rights Offering Effective February 7, 2024, the Company and its wholly-owned subsidiary, Shuttle Diagnostics, Inc., entered into a securities purchase agreement (the “Purchase Agreement”) with SRO, LLC, a Nevada limited liability company, pursuant to which SRO LLC agreed to commit to purchasing from the Company $ 2,250,000 (i) one share of SHPH common stock, (ii) a warrant to purchase one share of SHPH common stock exercisable at a purchase price of $18.80 per share, and (iii) a percentage of equity interest in Diagnostics such that, assuming the sale of all $2,250,000 of Units, SRO LLC will own a 22% interest in Diagnostics. 4,500,000 2,250,000 The Purchase Agreement allows SRO LLC up to 60 days to raise the initial $ 2,250,000 4,500,000 2,250,000 Unless the parties waive the conditions to closing, in the event the full $4,500,000 is not raised, whether through SRO LLC or through SHPH’s existing stockholders, the Company will not close on the offering and any funds raised and held in escrow will be returned to investors. Restricted Stock Awarded to Chief Financial Officer On March 8, 2024, the Company’s then CFO was awarded 12,500 41,840 On June 13, 2024, the Company’s newly appointed CFO was awarded 28,455 100,000 Alto Opportunity Master Fund, SPC On July 12, 2024, the Company informed the Investor in the Alto Convertible Note that the Company’s expected restatement of its consolidated financial statements for the years ended December 31, 2022 and 2023 constituted an event of default under the terms of the Alto Convertible Note. On August 6, 2024, the Company paid $ 600,000 Alliance Global Partners On July 30, 2024, the Company engaged A.G. P./Alliance Global Partners (“AGP”) to serve as exclusive underwriter, placement agent or advisor in any public or private offering or financing (as defined, the “Offering”) of up to $ 10

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation These consolidated financial statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The consolidated financial statements and disclosures have been prepared using the accrual basis of accounting in accordance with U.S. generally accepted accounting principles (“GAAP”).
Basis of Consolidation	Basis of Consolidation The consolidated financial statements have been prepared on a consolidated basis with those of the Company’s wholly-owned subsidiaries, Shuttle Pharmaceuticals, Inc. and Shuttle Diagnostics, Inc. All intercompany transactions and balances have been eliminated.
Reclassifications	Reclassifications Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported results of operations.
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 are contained in the accompanying consolidated financial statements for the recognition of research and development expenses, valuation of warrants and valuation of bifurcated derivative liabilities and other financial instruments.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash in bank accounts and money market funds with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. As of December 31, 2023 and 2022, cash and cash equivalents consisted of the following: Schedule of Cash and Cash Equivalents December 31, December 31, 2023 2022 Cash $ 1,550,098 $ 5,411,378 Money market funds 1,026,318 3,005,825 Total cash and cash equivalents $ 2,576,416 $ 8,417,203 Periodically, the Company may carry cash balances at financial institutions in excess of the federally insured limit of $ 250,000 1,849,000
Marketable Securities	Marketable Securities Our investments in debt securities are carried at fair value. Investments in debt securities that are not classified as held-to-maturity are carried at fair value and classified as either trading or available-for-sale. Realized and unrealized gains and losses on trading of debt securities are charged to income. As of December 31, 2023, the marketable securities held by the Company, which are classified as trading marketable securities, consisted of an outstanding balance of $ 2,887,215 52,855 4,970 71,568 no
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company follows accounting guidelines on fair value measurements for financial instruments measured on a recurring basis, as well as for certain assets and liabilities that are initially recorded at their estimated fair values. Fair value is defined as the exit price, or the amount that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants as of the measurement date. The Company uses the following three-level hierarchy that maximizes the use of observable inputs and minimizes the use of unobservable inputs to value its financial instruments: ● Level 1: Observable inputs such as unadjusted quoted prices in active markets for identical instruments. ● Level 2: Quoted prices for similar instruments that are directly or indirectly observable in the marketplace. ● Level 3: Significant unobservable inputs which are supported by little or no market activity and that are financial instruments whose values are determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires a significant judgment or estimation. Financial instruments measured at fair value are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires the Company to make judgments and consider factors specific to the asset or liability. The use of different assumptions and/or estimation methodologies may have a material effect on estimated fair values. Accordingly, the fair value estimates disclosed, or initial amounts recorded, may not be indicative of the amount that the Company or holders of the instruments could realize in a current market exchange. The carrying amounts of the Company’s financial instruments including cash and cash equivalents, prepaid expenses, accounts payable and accrued liabilities approximate fair value due to the short-term maturities of these instruments. Set out below are the Company’s financial instruments that are required to be remeasured at fair value on a recurring basis and their fair value hierarchy as of December 31, 2023: Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis December 31, 2023 Level 1 Level 2 Level 3 Carrying Value Assets Marketable Securities: United States Treasury Bonds $ 2,887,215 $ — $ — $ 2,887,215 Total Assets $ 2,887,215 $ — $ — $ 2,887,215 Liabilities Derivative Liability - Warrants $ — $ — $ 410,660 $ 410,660 Derivative Liability - Accelerated feature — — 3,852 3,852 Total Liabilities $ — $ — $ 414,512 $ 414,512 During the year ended December 31, 2022, the Company had non-derivative warrant liabilities that were measured at fair value on a recurring basis. Each of these fair value measurements was considered to be a Level 3 measurement by the Company as they used significant unobservable inputs, such as the Company’s pre-IPO stock price, probability of event occurrence and other management estimates. The key inputs for each of these warrant liabilities were as follows: Schedule of Key Inputs of Warrant Liabilities Warrant Liability – Series A Preferred Stock Obligation December 31, 2021 Reclassification Date Estimated fair value of Company’s stock $ 40.00 $ 32.50 Exercise price (based on estimated IPO or Listing terms at issuance) $ 40.00 166.56 $ 32.00 Number of warrants (based on estimated Series A Preferred Stock conversion shares upon IPO or Listing at issuance) 12,135 33,681 42,101 Annualized volatility 86.3 % 82.5 % Risk-free interest rate 1.08 % 3.44 % Estimated IPO date 9/30/2022 — Estimated Term 3.75 3.00 Probability of IPO or Listing Occurring 90 % — Probability of IPO as “Qualified IPO” 33 % — Probability of IPO as “Listing” 67 % — Estimated fair value $ 334,955 $ 756,723 Warrant Liability – August 2022 Warrants Issuance Dates Reclassification/Settlement Date Estimated fair value of Company’s stock $ 32.00 $ 32.50 Exercise price $ 20.00 $ 20.00 Number of warrants 6,250 6,250 Remaining term 5.0 4.9 Volatility 80.0 % 82.5 % Risk-free interest rate 2.7 % 3.3 % Estimated fair value $ 146,624 $ 151,726 Warrant Liability – Boustead Placement Agent Warrants Issuance Dates Reclassification Date Estimated fair value of Company’s stock $ 32.00 $ 32.50 Exercise price (based on estimated Convertible Note conversion terms at issuance) $ 16.00 $ 16.00 Number of warrants (based on estimated Convertible Note conversion terms at issuance) 3,688 2,581 Remaining term 5.0 4.4 4.5 Volatility 86.1 % 82.5 % Risk-free interest rate 1.8 2.0 3.4 % Estimated fair value $ 92,336 $ 64,140 A rollforward of these warrant liabilities for the year ended December 31, 2022 is as follows: Schedule of Warrant Liabilities Warrant Liability – Series A Preferred Stock Obligation Balance, December 31, 2021 (as restated) 334,955 Issued - Exercised (settled) - Loss on change in fair value 421,768 Reclassifications to stockholders’ equity (756,723 ) Balance, December 31, 2022 — Warrant Liability – August 2022 Warrants Balance, December 31, 2021 (as restated) - Issued 146,624 Exercised (settled) (91,036 ) Loss on change in fair value 5,102 Reclassifications to stockholders’ equity (60,690 ) Balance, December 31, 2022 — Warrant Liability – Boustead Placement Agent Warrants Balance, December 31, 2021 (as restated) - Issued 92,336 Exercised (settled) - Gain on change in fair value (28,196 ) Reclassification to stockholders’ equity (64,140 ) Balance, December 31, 2022 — Refer to Note 7 for additional background on the reclassification of warrant liabilities to equity. See Note 8 for additional disclosures related to the fair value of the Company’s derivative liabilities.
Leases	Leases We determine if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use asset (“ROU”), operating lease liability - current, and operating lease liability - noncurrent on the consolidated balance sheets. Finance leases are included in property and equipment, other current liabilities, and other long-term liabilities in our consolidated balance sheets. The Company did not utilize any financing that required recognition of finance leases during the years ended December 31, 2023 and 2022. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As our leases do not provide an implicit rate, we use our incremental borrowing rate based on the estimated rate of interest for collateralized borrowing, over a similar term of the lease payments at commencement date. The operating lease ROU asset also includes any lease payments made and excludes lease incentives. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. Leases with a lease term of 12 months or less at inception are not recorded on our consolidated balance and are expensed on a straight-line basis over the lease term in our statement of operations. The Company determines the present value of minimum future lease payments for operating leases by estimating a rate of interest that it would have to pay to borrow on a collateralized basis over a similar term, an amount equal to the lease payments and a similar economic environment (the “incremental borrowing rate” or “IBR”). The Company determines the appropriate IBR by identifying a reference rate and making adjustments that take into consideration financing options and certain lease-specific circumstances. For the reference rate, the Company used an equity built up, risk adjusted rate, as the implicit interest rate.
Property and Equipment	Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Expenditures for maintenance and repairs are charged to expense 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
Derivative Financial Instruments	Derivative Financial Instruments The Company does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risks. We evaluate all of our financial instruments to determine if such instruments are 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 consolidated statements of operations. For our derivative financial instruments, the Company utilizes the most appropriate valuation model (such as Monte Carlo simulations or probability-weighted expected return models, based on the nature of the terms of the instrument) 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 liabilities are classified in the consolidated balance sheet sheets as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within twelve (12) months of the balance sheet date.
Convertible Notes	Convertible Notes The Company evaluates its convertible notes for embedded features and bifurcates these features (such as conversion options and redemption options) from their host instruments and accounts for them as free standing derivative financial instruments if certain criteria are met. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument.
Warrants	Warrants The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in FASB ASC 480, Distinguishing Liabilities from Equity (“ASC 480”) and ASC 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own ordinary shares and whether the warrant holders could potentially require “net cash settlement” in a circumstance outside of the Company’s control, among other conditions for equity classification. Finally, the Company determines if the warrants meet the definition of a derivative based on their contractual terms. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly period end date while the warrants are outstanding. For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded at their initial fair value on the date of issuance, and at each balance sheet date thereafter. Changes in the estimated fair value of the warrants are recognized as a non-cash gain or loss on the consolidated statements of operations. The fair value of the warrants is estimated using a Black-Scholes pricing model or a Monte Carlo simulation.
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.
Stock-Based Compensation	Stock-Based Compensation Compensation cost for stock awards, which include restricted stock units (“RSUs”), is measured at the fair value on the grant date and recognized as expense, over the related service or performance period. The fair value of stock awards is based on the quoted price of our common stock on the grant date. Compensation expense related to the RSUs is reduced by the fair value of the units that are forfeited by employees that leave the Company prior to vesting as they occur. Compensation cost for RSUs are recognized using the straight-line method over the requisite service period.
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, which include a certain portion of our chief executive officer, chief operating officer, chief financial officer and directors’ compensation. For the year ended December 31, 2023 and 2022, a portion of personnel-related expenses and stock-based compensation expense for these individuals totaling $ 0.8 0.5 Regarding the accounting treatment for reimbursements, GAAP provides limited guidance on the accounting for government grants received by for-profit companies. In accordance with ASC Topic 832, Government Assistance 3.5 1.0
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.
Segment Information	Segment Information Operating segments are defined as components of an enterprise about which separate and discrete information is available for evaluation by the chief operating decision-maker (“CODM”) in deciding how to allocate resources and assess performance. The Company and the Company’s CODM, the Company’s chief executive officer, evaluates the Company’s operations and manages its business as a single
Net Loss Per Common Stock	Net Loss Per Common Stock Net loss per share of common stock requires presentation of basic earnings per common share on the face of the statements of operations for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic earnings per share computation. In the accompanying consolidated financial statements, basic loss per common share is computed by dividing net loss attributable to common stockholders by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per share is computed by dividing net income attributable to common stockholders by the weighted average number of shares of common stock outstanding and potentially dilutive shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through convertible securities, contingent share arrangements, stock options and warrants unless the result would be antidilutive. The dilutive effect of restricted stock units and other stock-based payment awards subject to vesting and common stock warrants is calculated using the “treasury stock method,” which assumes that the “proceeds” from the exercise of these instruments are used to purchase common shares at the average market price for the period. The dilutive effect of convertible securities is calculated using the “if-converted method.” Under the if-converted method, securities are assumed to be converted at the beginning of the period, and the resulting shares of common stock are included in the denominator of the diluted calculation for the entire period being presented. For the years ended December 31, 2023 and 2022, 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, 2023 2022 (as restated) Convertible notes (Note 6) 119,939 — Warrants (Note 7) 184,000 47,831 Restricted stock units (Note 7) 24,731 2,966 328,670 50,797
Recent Accounting Pronouncements	Recent Accounting Pronouncements In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures,” which requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. The guidance is effective for the Company’s fiscal years beginning after February 1, 2025, with early adoption permitted. The Company does not expect the adoption of this standard to have any material impact on its financial statements. There have been no other recent accounting pronouncements, changes in accounting pronouncements or recently adopted accounting guidance during the year ended December 31, 2023 that are of significance or potential significance to the Company.

Restatement of Previously Iss_2

Restatement of Previously Issued Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2023
Accounting Changes and Error Corrections [Abstract]
Schedule of Error Corrections And Prior Period Adjustments	The impact of the errors described above also impact the Company’s Annual Report on Form 10-K for the years ended December 31, 2023 and December 31, 2022 within additional paid in capital and accumulated deficit, resulting in the preparation and filing of this Annual Report on Form 10-K/A. Schedule of Error Corrections And Prior Period Adjustments Consolidated Balance Sheet as of December 31, 2023 As Reported Adjustment As Restated Additional paid in capital 19,543,363 9,945,692 29,489,055 Accumulated deficit (15,487,612 ) (9,945,692 ) (25,433,304 ) The following tables summarize the effect of the restatement on each financial statement line item as of the dates indicated: Consolidated Balance Sheet as of December 31, 2022 As Reported Adjustment As Restated Additional paid in capital 16,572,741 9,945,692 (1) 26,518,433 Accumulated deficit (8,894,889 ) (9,945,692 )(2) (18,840,581 ) (1) Adjustments include corrections for stock compensation errors (increase of $ 7,843,052 402,064 174,082 416,266 881,554 2,213,498 (2) Adjustments include corrections for stock compensation errors (increase of $ 8,009,461 240,930 402,064 296,151 166,407 1,967,621 Consolidated Statement of Operations for the year ended December 31, 2022 As Reported Adjustment As Restated Research and development, net of contract expense reimbursements $ 1,148,712 $ (101,327 ) $ 1,047,385 General and administrative 538,796 (65,082 ) 473,714 Legal and professional 866,770 (44,043 ) 822,727 Net loss from operations (2,554,278 ) 210,452 (2,343,826 ) Interest expenses (917,879 ) 489,191 (428,688 ) Financing fee — (189,912 ) (189,912 ) Change in fair value of derivative liabilities — (189,000 ) (189,000 ) Change in fair value of warrant liabilities 94,025 (492,700 ) (398,675 ) Loss on extinguishment of debt — (1,795,652 ) (1,795,652 ) Net loss (3,028,448 ) (1,967,621 ) (4,996,069 ) Dividend on Series A Preferred Stock (71,009 ) (331,055 ) (402,064 ) Deemed dividend on extinguishment of Series A Preferred Stock — (439,427 ) (439,427 ) Deemed dividend on modification of equity-classified warrants, as restated — (941,000 ) (941,000 ) Deemed contribution on conversion of preferred stock and settlement of preferred stock dividends, as restated — 31,423 31,423 Net loss attributable to common stockholders (3,099,457 ) (3,647,680 ) (6,747,137 ) Net loss per shares - basic and diluted $ (2.32 ) $ (2.72 ) $ (5.04 ) Consolidated Statement of Stockholders’ Equity as of December 31, 2022 As Reported Adjustment As Restated Common stock issued for cash upon initial public offering and exercise of warrants, net of issuance costs $ — $ 9,951,356 $ 9,951,356 Common stock issued for cash 10,008,095 (10,008,095 ) — Warrants exercised for cash 14,098 (14,098 ) — Warrants issued for financing costs 412,241 (397,579 ) 14,662 Common stock issued for conversion of accrued interest 588,524 (588,524 ) — Common stock issued upon conversion of convertible debt and exercise of related warrants — 1,199,916 1,199,916 Common stock issued for exercise of warrants with settlement of notes payable 576,476 1,576,648 2,153,124 Stock-based compensation 403,956 (166,409 ) 237,547 Dividends on Series A preferred stock (71,009 ) (331,055 ) (402,064 ) Common shares issued for dividends on and conversion of Series A preferred stock 402,068 (4 ) 402,064 Reclassification of fair value of warrant liability to equity upon initial public offering — 881,553 881,553 Net loss (3,028,448 ) (1,967,621 ) (4,996,069 ) Consolidated Statement of Cash Flows for the year ended December 31, 2022 As Reported Adjustment As Restated Net loss $ (3,028,448 ) $ (1,967,621 ) $ (4,996,069 ) Change in fair value of derivative liabilities — 189,000 189,000 Change in fair value of warrant liabilities (94,025 ) 492,700 398,675 Amortization of debt discount and finance fees 885,505 (508,121 ) 377,384 Loss on settlement of convertible debt — 1,795,652 1,795,652 Fair value of freestanding instruments in excess of proceeds — 189,912 189,912 Gain on interest relief on conversion of notes payable 12,625 (12,625 ) - Stock-based compensation 403,956 (166,409 ) 237,547 Accrued interest payable (13,177 ) 31,555 18,378 Net cash used in operating activities (2,710,454 ) 44,043 (2,666,411 ) Proceeds from issuance of common shares and warrants 10,022,193 (26,680 ) 9,995,513 Proceeds from convertible notes payable 600,715 (50,000 ) 550,715 Proceeds from notes payable and warrants — 50,000 50,000 Payment for finance costs related to convertible notes payable — (17,363 ) (17,363 ) Net cash provided by financing activities 10,622,908 (44,043 ) 10,578,865 Supplemental non-cash financing activities: Common stock issued upon conversion of convertible debt $ 588,524 $ 611,392 $ 1,199,916 Common stock issued for exercise of warrants with settlement of notes payable $ 576,476 $ 1,576,648 $ 2,153,124 Common shares issued for dividends on and conversion of Series A preferred stock $ 402,068 $ (4 ) $ 402,064 Warrants issued for financing fees, net of issuance fees of $ 8,727 0 $ 412,241 $ (397,579 ) $ 14,662 Reclassification of fair value of warrant liability to equity upon initial public offering $ — $ 881,553 $ 881,553 Consolidated Balance Sheet as of December 31, 2021 As Reported Adjustment As Restated Additional paid in capital 4,150,948 7,912,992 (1) 12,063,940 Accumulated Deficit (5,795,432 ) (8,049,080 )(2) (13,844,512 ) (1) Adjustments include adjustment to the carrying value of notes payable, including recognition of day 1 loss (decrease of $ 7,351 89,118 8,009,461 (2) Adjustments include reversal of dividend liability recorded (decrease of $ 331,059 55,182 89,118 240,930 274,048 8,009,461

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
Schedule of Cash and Cash Equivalents	Cash and cash equivalents include cash in bank accounts and money market funds with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. As of December 31, 2023 and 2022, cash and cash equivalents consisted of the following: Schedule of Cash and Cash Equivalents December 31, December 31, 2023 2022 Cash $ 1,550,098 $ 5,411,378 Money market funds 1,026,318 3,005,825 Total cash and cash equivalents $ 2,576,416 $ 8,417,203
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	Set out below are the Company’s financial instruments that are required to be remeasured at fair value on a recurring basis and their fair value hierarchy as of December 31, 2023: Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis December 31, 2023 Level 1 Level 2 Level 3 Carrying Value Assets Marketable Securities: United States Treasury Bonds $ 2,887,215 $ — $ — $ 2,887,215 Total Assets $ 2,887,215 $ — $ — $ 2,887,215 Liabilities Derivative Liability - Warrants $ — $ — $ 410,660 $ 410,660 Derivative Liability - Accelerated feature — — 3,852 3,852 Total Liabilities $ — $ — $ 414,512 $ 414,512
Schedule of Key Inputs of Warrant Liabilities	The range of key inputs for the Monte Carlo simulation for the year ended December 31, 2023, were as follows: Schedule of Monte Carlo Simulation Assumption Net cash settlement and down round key valuation inputs – Alto Warrants* Annualized volatility 77.51 92.33 % Risk-free interest rate 4.01 5.23 % Quoted VWAP* $ 4.72 Exercise price $ 18.80 Probability assessment 5 25 % Illiquidity discount ( 17 )% Time period (years) 0.53 3.03 Estimated fair value (issuance) $ 1,189,000 Estimated fair value (December 31, 2023) $ 410,660 * Based on a Monte Carlo simulation analysis of 50,000 iterations Alto Acceleration Option key valuation inputs* Annualized volatility 34.23 59.15 % Risk-free interest rate 4.68 5.60 % Quoted VWAP* $ 4.72 Illiquidity discount ( 17 )% Time period (years) 0 1.2 Estimated fair value (issuance) $ 1,442,000 Estimated fair value (December 31, 2023) $ 3,852 * Based on a Monte Carlo simulation analysis of 50,000 iterations
Schedule of Warrant Liabilities	Schedule of Warrant Liabilities Warrant Liability – Series A Preferred Stock Obligation Balance, December 31, 2021 (as restated) 334,955 Issued - Exercised (settled) - Loss on change in fair value 421,768 Reclassifications to stockholders’ equity (756,723 ) Balance, December 31, 2022 — Warrant Liability – August 2022 Warrants Balance, December 31, 2021 (as restated) - Issued 146,624 Exercised (settled) (91,036 ) Loss on change in fair value 5,102 Reclassifications to stockholders’ equity (60,690 ) Balance, December 31, 2022 — Warrant Liability – Boustead Placement Agent Warrants Balance, December 31, 2021 (as restated) - Issued 92,336 Exercised (settled) - Gain on change in fair value (28,196 ) Reclassification to stockholders’ equity (64,140 ) Balance, December 31, 2022 —
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 Anti-dilutive Securities Excluded from Computation of Earnings Per Share	For the years ended December 31, 2023 and 2022, 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, 2023 2022 (as restated) Convertible notes (Note 6) 119,939 — Warrants (Note 7) 184,000 47,831 Restricted stock units (Note 7) 24,731 2,966 328,670 50,797
Warrant [Member]
Schedule of Key Inputs of Warrant Liabilities	Schedule of Key Inputs of Warrant Liabilities Warrant Liability – Series A Preferred Stock Obligation December 31, 2021 Reclassification Date Estimated fair value of Company’s stock $ 40.00 $ 32.50 Exercise price (based on estimated IPO or Listing terms at issuance) $ 40.00 166.56 $ 32.00 Number of warrants (based on estimated Series A Preferred Stock conversion shares upon IPO or Listing at issuance) 12,135 33,681 42,101 Annualized volatility 86.3 % 82.5 % Risk-free interest rate 1.08 % 3.44 % Estimated IPO date 9/30/2022 — Estimated Term 3.75 3.00 Probability of IPO or Listing Occurring 90 % — Probability of IPO as “Qualified IPO” 33 % — Probability of IPO as “Listing” 67 % — Estimated fair value $ 334,955 $ 756,723 Warrant Liability – August 2022 Warrants Issuance Dates Reclassification/Settlement Date Estimated fair value of Company’s stock $ 32.00 $ 32.50 Exercise price $ 20.00 $ 20.00 Number of warrants 6,250 6,250 Remaining term 5.0 4.9 Volatility 80.0 % 82.5 % Risk-free interest rate 2.7 % 3.3 % Estimated fair value $ 146,624 $ 151,726 Warrant Liability – Boustead Placement Agent Warrants Issuance Dates Reclassification Date Estimated fair value of Company’s stock $ 32.00 $ 32.50 Exercise price (based on estimated Convertible Note conversion terms at issuance) $ 16.00 $ 16.00 Number of warrants (based on estimated Convertible Note conversion terms at issuance) 3,688 2,581 Remaining term 5.0 4.4 4.5 Volatility 86.1 % 82.5 % Risk-free interest rate 1.8 2.0 3.4 % Estimated fair value $ 92,336 $ 64,140

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2023
Leases
Schedule of Right-of Use Asset and Lease Information About Operating Lease	The following summarizes the right-of use asset and lease information for the Company’s operating leases: Schedule of Right-of Use Asset and Lease Information About Operating Lease 2023 2022 Years Ended December 31, 2023 2022 Operating lease cost 112,022 70,175 Variable lease cost 24,222 — Sublease income (7,819 ) (7,070 ) Total lease cost 128,425 63,105 Other information Operating cash flows from operating leases 95,641 76,248 Right-of-use assets obtained in exchange for new operating lease liabilities 365,556 — Weighted-average remaining lease term - operating leases (year) 4.67 0.80 Weighted-average discount rate - operating leases 10.48 % 10 %
Schedule of Future Non-cancelable Minimum Lease Payments Under the Operating Lease Liability	Future non-cancelable minimum lease payments under the operating lease liability as of December 31, 2023, are as follows: Schedule of Future Non-cancelable Minimum Lease Payments Under the Operating Lease Liability Years ended December 31, 2024 $ 91,502 2025 94,247 2026 97,074 2027 99,986 2028 68,235 Total future minimum lease payments 451,044 Less: imputed interest (94,438 ) Present value of payments $ 356,606

Stockholders_ Equity (Tables)

Stockholders’ Equity (Tables)	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
Schedule of Warrants Activity	A summary of activity regarding all warrants issued for the year ended December 31, 2023 and 2022 were as follows: Schedule of Warrants Activity Number of Weighted Average Weighted Average Warrants Exercise Price Life (years) (as restated) (as restated) (as restated) Outstanding, December 31, 2021 62,500 $ 8.00 4.99 Granted (1) 270,910 14.57 4.68 Exercised (2) (285,579 ) 9.58 — Outstanding, December 31, 2022 47,831 35.77 2.78 Granted - Boustead 8,909 18.80 5.00 Granted - Ayrton 127,260 18.80 4.00 Outstanding, December 31, 2023 184,000 23.21 2.77 (1) Granted warrants include those granted on the issuance of the August 2022 Promissory Notes 3,750 2,500 42,114 18,447 176,222 27,877 (2) Exercised warrants include the exercise of the warrants issued with the December 2021 Notes ( 62,500 3,750 18,447 176,222 24,660
Schedule of Restricted Stock Units	Schedule of Restricted Stock Units 2023 2022 Year ended December 31, 2023 2022 (as restated) Recognized in general and administrative expense $ 115,000 $ 105,582 Recognized in research and development expense 66,960 131,965 Total $ 181,960 $ 237,547
Schedule of Restricted Stock Units (RSUs)	A summary of activity regarding the Restricted Stock Units issued follows: Schedule of Restricted Stock Units (RSUs) Number of Shares Weighted Average Grant Date Fair Value Per Share Outstanding, December 31, 2021 (as restated) 2,017 $ 185.60 Granted 4,449 22.48 Vested (as restated) (3,500 ) 116.48 Outstanding, December 31, 2022 (as restated) 2,966 $ 22.48 Granted 32,415 10.88 Vested (as restated) (10,650 ) 12.00 Outstanding, December 31, 2023 24,731 $ 11.76

Derivative Liabilities (Tables)

Derivative Liabilities (Tables)	12 Months Ended
	Dec. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of Monte Carlo Simulation Assumption	The range of key inputs for the Monte Carlo simulation for the year ended December 31, 2023, were as follows: Schedule of Monte Carlo Simulation Assumption Net cash settlement and down round key valuation inputs – Alto Warrants* Annualized volatility 77.51 92.33 % Risk-free interest rate 4.01 5.23 % Quoted VWAP* $ 4.72 Exercise price $ 18.80 Probability assessment 5 25 % Illiquidity discount ( 17 )% Time period (years) 0.53 3.03 Estimated fair value (issuance) $ 1,189,000 Estimated fair value (December 31, 2023) $ 410,660 * Based on a Monte Carlo simulation analysis of 50,000 iterations Alto Acceleration Option key valuation inputs* Annualized volatility 34.23 59.15 % Risk-free interest rate 4.68 5.60 % Quoted VWAP* $ 4.72 Illiquidity discount ( 17 )% Time period (years) 0 1.2 Estimated fair value (issuance) $ 1,442,000 Estimated fair value (December 31, 2023) $ 3,852 * Based on a Monte Carlo simulation analysis of 50,000 iterations
Schedule of Derivative Issuance Valuation Inputs	In connection with the issuance of the December 2021 Notes, the Company identified an accelerated repayment upon IPO feature that required bifurcation. We classified this derivative liability as a Level 3 fair value measurement and used a probability weighted scenario model to estimate the fair value of the derivative just prior to the settlement of the December 2021 Notes. Key inputs for this valuation model are summarized below. Schedule of Derivative Liability Valuation December 2021 Notes derivative key valuation inputs Issuance Date Settlement Date Amount due upon acceleration $ 533,699 $ 533,973 Carrying value of December 2021 Notes at measurement date $ — 337,398 IPO date 8/31/2022 9/2/2022 Probability of IPO acceleration 90 % 100 % Probability of maturity 10 % — % Time period to maturity (years) 1.00 0.32 Discount rate 50.0 % 50.0 % Estimated fair value $ 367,000 162,000
Schedule of Derivative Key Valuation Inputs	Schedule of Derivative Key Valuation Inputs 2022 Convertible Notes derivative key valuation inputs* Issuance Dates Settlement Date Annualized volatility 75.0 82.0 — Risk-free interest rate 0.6 1.2 — Exercise price (implied) $ 45.52 85.92 — Estimated IPO date 8/31/2022 9/2/2022 Probability of default 50 — Probability of IPO or Alternative Liquidity Event 45 100 Probability of Maturity 5 — Time period (years) 0.47 1.00 0.00 Estimated fair value $ 221,000 $ 571,000
Schedule of Derivative Liabilities	The following table summarizes the changes in the derivative liabilities: Schedule of Derivative Liabilities Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Alto Warrants Alto Acceleration Option Balance - December 31, 2021 $ — $ — Addition of new derivative — Loss on change in fair value — — Settlements — Balance - December 31, 2022 — — Addition of new derivatives 1,189,000 1,442,000 Gain on change in fair value (778,340 ) (1,438,148 ) Balance - December 31, 2023 $ 410,660 $ 3,852 Fair Value Measurements Using Significant Unobservable Inputs (Level 3) December 2021 Notes Derivative August 2022 Notes Derivative 2022 Convertible Notes Derivative Balance - December 31, 2021 $ 367,000 — — Addition of new derivative — 76,000 221,000 Loss (gain) on change in fair value (205,000 ) 44,000 350,000 Settlements (162,000 ) (120,000 ) (571,000 ) Balance - December 31, 2022 — — — Addition of new derivatives — — — Gain on change in fair value — — — Balance - December 31, 2023 — $ — $ —
August 2022 Notes [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of Derivative Issuance Valuation Inputs	In connection with the issuance of the August 2022 Promissory Note, the Company identified an accelerated repayment upon IPO feature that required bifurcation. We classified this derivative liability as a Level 3 fair value measurement and used a probability weighted scenario model to estimate the fair value of the derivative just prior to the settlement of the August 2022 Promissory Notes. Key inputs for this valuation model are summarized below. Schedule of Derivative Issuance Valuation Inputs August 2022 Promissory Notes derivative key valuation inputs Issuance Dates Settlement Date Amount due upon acceleration (estimated at issuance) $ 50,411 $ 50,438 Carrying value of August 2022 Promissory Notes at measurement date $ 0 $ 4,521 IPO date 8/31/2022 9/2/2022 Probability of IPO acceleration 90% 100% Probability of maturity 10% — Time period to maturity (years) 1.00 0.91 Discount rate 16.03% 18.81% Estimated fair value $ 45,000 $ 45,000
Schedule of Derivative Key Valuation Inputs	In connection with the issuance of the August 2022 Convertible Notes, the Company identified certain embedded features that required bifurcation as a combined derivative liability, including the share-settled redemption of the 2022 Convertible Notes at a 50% discount and the automatic increase in principal of 10% if conversion does not occur within 12 months. Key inputs for this valuation model are summarized below: Schedule of Derivative Key Valuation Inputs 2022 Convertible Notes derivative key valuation inputs* Issuance Dates Settlement Date Estimated IPO date 8/31/2022 9/2/2022 Probability of default 50 % — % Probability of IPO or Alternative Liquidity Event 45 % 100 % Probability of Maturity 5 % — % Time period (years) 1.00 0.00 Estimated fair value $ 31,000 $ 75,000

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
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 2023 2022 December 31, December 31 2023 2022 (as restated) Federal tax benefit at statutory rate $ (1,384,472 ) $ (1,049,174 ) State income taxes, net of federal tax effect (452,682 ) (351,022 ) Rate change (5,710 ) (409 ) R & D tax credits (240,000 ) (69,461 ) Return to provision adjustments 286,015 201,235 Permanent differences Derivative Debt Discount Amortization 562,568 — Change in FMV of Warrant Liability (617,655 ) 217,926 Loss on convertible note conversion 132,984 503,249 Other 126,012 169,946 Change in valuation allowance 1,535,466 377,709 Shortfall of stock compensation expense 40,674 — Other adjustments 16,800 1 Income tax expense $ — $ —
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, 2023 2022 (as restated) Deferred tax asset: Net operating loss carryforwards $ 1,727,566 $ 751,844 Fixed assets — 804 Intangibles (includes Section 174 capitalization) 1,197,938 405,172 R&D tax credits 423,915 200,715 Equity based compensation 1,251 11,626 Interest & other accrued expenses 72,140 29,336 Lease asset/(liability) 6,326 1,889 Total $ 3,429,136 $ 1,401,386 December 31, December 31, Deferred tax liabilities: 2023 2022 (as restated) Change in fair market value of securities $ (19,943 ) $ — Prepaid expenses (30,544 ) (46,718 ) State income tax deferred — (60,196 ) Fixed assets (2,746 ) — Total $ (53,233 ) $ (106,914 ) Total deferred tax asset $ 3,375,903 $ 1,294,472 Less: valuation allowance (3,375,903 ) (1,294,472 ) Net deferred tax asset $ — $ —
Schedule of Effective Income Tax Rate Reconciliation	A reconciliation of the U.S. federal income tax rate to the Company’s effective tax rate is as follows: Schedule of Effective Income Tax Rate Reconciliation December 31, December 31, 2023 2022 Federal income tax benefit at statutory rate 21.0 % 21.0 % State income tax benefit, net of federal tax effect 6.9 % 7.0 % Change in tax rate 0.1 % — % R&D tax credits 3.6 % 1.4 % Return to provision adjustments (4.3 )% (4.0 )% Permanent differences Derivative Debt Discount Amortization (8.6 )% — % Change in FMV of Warrant Liability 9.4 % (4.3 )% Loss on convertible note conversion (2.0 )% (10.1 )% Other (1.9 )% (3.4 )% Change in valuation allowance (23.2 )% (7.6 )% Shortfall of stock compensation expense (0.6 )% — % Other adjustments (0.4 )% — % Total income tax expense — % — %

Quarterly Financial Data (Una_2

Quarterly Financial Data (Unaudited and Restated) (Tables)	12 Months Ended
	Dec. 31, 2023
Quarterly Financial Data
Schedule of Quarterly Financial Data	The restated consolidated balance sheet line items for the third fiscal quarter of 2023 are as follows: Schedule of Quarterly Financial Data As Reported Adjustments Restated September 30, 2023 September 30, 2023 September 30, 2023 Additional paid in capital (1) 19,456,841 9,945,692 29,402,533 Accumulated deficit (13,847,112 ) (9,945,692 ) (23,792,804 ) (1) The Reverse Stock Split (Note 1) also resulted in an adjustment to the condensed consolidated balance sheet for the period ended September 30, 2023 with an increase to additional paid in capital of $ 140

Organization and Liquidity (Det

Organization and Liquidity (Details Narrative) - USD ($)								1 Months Ended	12 Months Ended
	Aug. 13, 2024	Aug. 06, 2024	Jan. 11, 2023	Mar. 11, 2022	Feb. 08, 2022	Dec. 28, 2021	Aug. 12, 2016	Jan. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Aug. 31, 2023	Sep. 30, 2022	Aug. 31, 2022	Aug. 01, 2022	Apr. 30, 2022	Apr. 29, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Net income loss									$ 6,592,723	$ 4,996,069
Working capital									4,600,000
Proceeds from convertible debt									$ 3,935,000	$ 550,715
Debt Instrument, Face Amount													$ 500,000
Class of Warrant or Right, Outstanding																62,500
Class of Warrant or Right, Exercise Price of Warrants or Rights						$ 8		$ 18.80		$ 111.04	$ 8			$ 16	$ 20	$ 8	$ 16
Proceeds from Issuance of Warrants				$ 92,336	$ 92,336	$ 418,449
Share price			$ 18.80							$ 16		$ 1
Common stock, shares issued									2,008,689	1,700,414
Common stock, shares outstanding									2,008,689	1,700,414
Adjustments to additional paid in capital stock split									$ 141	$ 119	$ 81
Subsequent Event [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Share price	$ 1
Reverse stock split	1-for-8 reverse stock split
Common stock, shares issued	2,111,235
Common stock, shares outstanding	2,111,235
Securities Purchase Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Proceeds from convertible debt			$ 3,935,000
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 18.80
Investor [Member] | Forecast [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Proceeds from convertible debt		$ 600,000
Institutional Investor [Member] | Securities Purchase Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt Instrument, Face Amount								$ 4,300,000
Proceeds from Issuance of Warrants								3,600,000
Initiated a capital offering								$ 4,500,000
Common Stock [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Conversion of stock, shares issued							5,625,000
Sale of stock membership percentage							100%
Net income loss
Share price										$ 32
Common Stock [Member] | Institutional Investor [Member] | Securities Purchase Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Class of Warrant or Right, Outstanding								127,260
Class of Warrant or Right, Exercise Price of Warrants or Rights								$ 18.80

Schedule of Error Corrections A

Schedule of Error Corrections And Prior Period Adjustments (Details) - USD ($)			12 Months Ended
	Sep. 30, 2022	Aug. 01, 2022	Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021		Sep. 30, 2023
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Additional paid in capital			$ 29,489,055	$ 26,518,433		$ 12,063,940		$ 29,402,533	[1]
Accumulated deficit			(25,433,304)	(18,840,581)		(13,844,512)		(23,792,804)
Research and development, net of contract expense reimbursements			3,517,093	1,047,385
General and administrative			1,046,854	473,714
Legal and professional			1,328,435	822,727
Net loss from operations			(5,892,382)	(2,343,826)
Financing fee			(104,245)	(189,912)
Change in fair value of derivative liabilities			2,216,488	(189,000)
Change in fair value of warrant liabilities		$ (146,624)		(398,675)
Loss on extinguishment of debt	$ 1,531,852			(1,795,652)
Net loss			(6,592,723)	(4,996,069)
Dividend on Series A Preferred Stock				(402,064)
Deemed dividend on extinguishment of Series A Preferred Stock				(439,427)
Deemed dividend on modification of equity-classified warrants, as restated				(941,000)
Deemed contribution on conversion of preferred stock and settlement of preferred stock dividends, as restated				31,423
Net loss attributable to common stockholders			$ (6,592,723)	$ (6,747,137)
Net loss per shares - Basic			$ (3.53)	$ (5.04)
Net loss per shares - Diluted			$ (3.53)	$ (5.04)
Common stock issued for cash upon initial public offering and exercise of warrants, net of issuance costs	$ 2,031,250			$ 9,951,356		2,031,249
Common stock issued for cash
Warrants exercised for cash
Warrants issued for financing costs			$ 90,816	14,662
Common stock issued for conversion of accrued interest
Common stock issued upon conversion of convertible debt and exercise of related warrants				1,199,916
Common stock issued for exercise of warrants with settlement of notes payable				2,153,124
Stock-based compensation			181,960	237,547
Dividends on Series A preferred stock				(402,064)
Common shares issued for dividends on and conversion of Series A preferred stock				402,064
Reclassification of fair value of warrant liability to equity upon initial public offering				881,553
Net loss			(6,592,723)	(4,996,069)
Change in fair value of derivative liabilities			(2,216,488)	189,000
Change in fair value of warrant liabilities		$ 146,624		398,675
Amortization of debt discount and finance fees			2,123,049	377,384
Loss on settlement of convertible debt			477,221	1,795,652
Fair value of freestanding instruments in excess of proceeds				189,912
Gain on interest relief on conversion of notes payable
Stock-based compensation			181,960	237,547
Accrued interest payable			110,453	18,378
Net cash used in operating activities			(5,581,147)	(2,666,411)
Proceeds from issuance of common shares and warrants				9,995,513
Proceeds from convertible notes payable			3,935,000	550,715
Proceeds from notes payable and warrants				50,000
Payment for finance costs related to convertible notes payable			(345,000)	(17,363)
Net cash provided by financing activities			2,570,083	10,578,865
Supplemental non-cash financing activities:
Common stock issued upon conversion of convertible debt				1,199,916
Common stock issued for exercise of warrants with settlement of notes payable				$ 2,153,124
Common shares issued for dividends on and conversion of Series A preferred stock				402,064
Warrants issued for financing fees, net of issuance fees of $8,727 and $0, respectively			$ 90,816	$ 14,662
Warranst of issuance fees			8,727	0
Nonrelated Party [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Interest expenses			(2,484,193)	(428,688)
Previously Reported [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Additional paid in capital			19,543,363	16,572,741		4,150,948		19,456,841	[1]
Accumulated deficit			(15,487,612)	(8,894,889)		(5,795,432)		(13,847,112)
Research and development, net of contract expense reimbursements				1,148,712
General and administrative				538,796
Legal and professional				866,770
Net loss from operations				(2,554,278)
Financing fee
Change in fair value of derivative liabilities
Change in fair value of warrant liabilities				94,025
Loss on extinguishment of debt
Net loss				(3,028,448)
Dividend on Series A Preferred Stock				(71,009)
Deemed dividend on extinguishment of Series A Preferred Stock
Deemed dividend on modification of equity-classified warrants, as restated
Deemed contribution on conversion of preferred stock and settlement of preferred stock dividends, as restated
Net loss attributable to common stockholders				$ (3,099,457)
Net loss per shares - Basic				$ (2.32)
Net loss per shares - Diluted				$ (2.32)
Common stock issued for cash upon initial public offering and exercise of warrants, net of issuance costs
Common stock issued for cash				10,008,095
Warrants exercised for cash				14,098
Warrants issued for financing costs				412,241
Common stock issued for conversion of accrued interest				588,524
Common stock issued upon conversion of convertible debt and exercise of related warrants
Common stock issued for exercise of warrants with settlement of notes payable				576,476
Stock-based compensation				403,956
Dividends on Series A preferred stock				(71,009)
Common shares issued for dividends on and conversion of Series A preferred stock				402,068
Reclassification of fair value of warrant liability to equity upon initial public offering
Net loss				(3,028,448)
Change in fair value of derivative liabilities
Change in fair value of warrant liabilities				(94,025)
Amortization of debt discount and finance fees				885,505
Loss on settlement of convertible debt
Fair value of freestanding instruments in excess of proceeds
Gain on interest relief on conversion of notes payable				12,625
Stock-based compensation				403,956
Accrued interest payable				(13,177)
Net cash used in operating activities				(2,710,454)
Proceeds from issuance of common shares and warrants				10,022,193
Proceeds from convertible notes payable				600,715
Proceeds from notes payable and warrants
Payment for finance costs related to convertible notes payable
Net cash provided by financing activities				10,622,908
Common stock issued upon conversion of convertible debt				588,524
Common stock issued for exercise of warrants with settlement of notes payable				$ 576,476
Common shares issued for dividends on and conversion of Series A preferred stock				402,068
Warrants issued for financing fees, net of issuance fees of $8,727 and $0, respectively				$ 412,241
Previously Reported [Member] | Nonrelated Party [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Interest expenses				(917,879)
Revision of Prior Period, Reclassification, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Additional paid in capital			9,945,692	9,945,692	[2]	7,912,992	[3]	9,945,692	[1]
Accumulated deficit			$ (9,945,692)	(9,945,692)	[4]	$ (8,049,080)	[5]	$ (9,945,692)
Research and development, net of contract expense reimbursements				(101,327)
General and administrative				(65,082)
Legal and professional				(44,043)
Net loss from operations				210,452
Financing fee				(189,912)
Change in fair value of derivative liabilities				(189,000)
Change in fair value of warrant liabilities				(492,700)
Loss on extinguishment of debt				(1,795,652)
Net loss				(1,967,621)
Dividend on Series A Preferred Stock				(331,055)
Deemed dividend on extinguishment of Series A Preferred Stock				(439,427)
Deemed dividend on modification of equity-classified warrants, as restated				(941,000)
Deemed contribution on conversion of preferred stock and settlement of preferred stock dividends, as restated				31,423
Net loss attributable to common stockholders				$ (3,647,680)
Net loss per shares - Basic				$ (2.72)
Net loss per shares - Diluted				$ (2.72)
Common stock issued for cash upon initial public offering and exercise of warrants, net of issuance costs				$ 9,951,356
Common stock issued for cash				(10,008,095)
Warrants exercised for cash				(14,098)
Warrants issued for financing costs				(397,579)
Common stock issued for conversion of accrued interest				(588,524)
Common stock issued upon conversion of convertible debt and exercise of related warrants				1,199,916
Common stock issued for exercise of warrants with settlement of notes payable				1,576,648
Stock-based compensation				(166,409)
Dividends on Series A preferred stock				(331,055)
Common shares issued for dividends on and conversion of Series A preferred stock				(4)
Reclassification of fair value of warrant liability to equity upon initial public offering				881,553
Net loss				(1,967,621)
Change in fair value of derivative liabilities				189,000
Change in fair value of warrant liabilities				492,700
Amortization of debt discount and finance fees				(508,121)
Loss on settlement of convertible debt				1,795,652
Fair value of freestanding instruments in excess of proceeds				189,912
Gain on interest relief on conversion of notes payable				(12,625)
Stock-based compensation				(166,409)
Accrued interest payable				31,555
Net cash used in operating activities				44,043
Proceeds from issuance of common shares and warrants				(26,680)
Proceeds from convertible notes payable				(50,000)
Proceeds from notes payable and warrants				50,000
Payment for finance costs related to convertible notes payable				(17,363)
Net cash provided by financing activities				(44,043)
Common stock issued upon conversion of convertible debt				611,392
Common stock issued for exercise of warrants with settlement of notes payable				$ 1,576,648
Common shares issued for dividends on and conversion of Series A preferred stock				(4)
Warrants issued for financing fees, net of issuance fees of $8,727 and $0, respectively				$ (397,579)
Revision of Prior Period, Reclassification, Adjustment [Member] | Nonrelated Party [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Interest expenses				$ 489,191
[1]The Reverse Stock Split (Note 1) also resulted in an adjustment to the condensed consolidated balance sheet for the period ended September 30, 2023 with an increase to additional paid in capital of $ 140 7,843,052 402,064 174,082 416,266 881,554 2,213,498 7,351 89,118 8,009,461 8,009,461 240,930 402,064 296,151 166,407 1,967,621 Adjustments include reversal of dividend liability recorded (decrease of $ 331,059 55,182 89,118 240,930 274,048 8,009,461

Schedule of Error Corrections_2

Schedule of Error Corrections And Prior Period Adjustments (Details) (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Derivatives loss	$ 2,216,488	$ (189,000)
Additional Paid-in Capital [Member]
Stock compensation		7,843,052	$ 8,009,461
Accrued dividends		402,064
Issuance cost		174,082
Warrants		416,266
Warrants from liability		881,554
Debt instrument		2,213,498
Increase decrease of notes payable			7,351
Increase decrease in preferred stock			89,118
Retained Earnings [Member]
Stock compensation		8,009,461	8,009,461
Accrued dividends		402,064
Issuance cost		166,407	55,182
Fair value of warrants		240,930	240,930
Derivatives loss		296,151
Net income loss		$ 1,967,621
Increase decrease of notes payable			274,048
Increase decrease in preferred stock			89,118
Dividend liability			$ 331,059

Schedule of Cash and Cash Equiv

Schedule of Cash and Cash Equivalents (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Cash	$ 1,550,098	$ 5,411,378
Money market funds	1,026,318	3,005,825
Total cash and cash equivalents	$ 2,576,416	$ 8,417,203

Schedule of Fair Value, Assets

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Details)	Dec. 31, 2023 USD ($)
Assets
Total Assets	$ 2,887,215
Liabilities
Total Liabilities	414,512
Warrant [Member]
Liabilities
Derivative Liability - Warrants	410,660
Accelerated Feature [Member]
Liabilities
Derivative Liability - Accelerated feature	3,852
US Treasury Securities [Member]
Assets
United States Treasury Bonds	2,887,215
Fair Value, Inputs, Level 1 [Member]
Assets
Total Assets	2,887,215
Liabilities
Total Liabilities
Fair Value, Inputs, Level 1 [Member] | Warrant [Member]
Liabilities
Derivative Liability - Warrants
Fair Value, Inputs, Level 1 [Member] | Accelerated Feature [Member]
Liabilities
Derivative Liability - Accelerated feature
Fair Value, Inputs, Level 1 [Member] | US Treasury Securities [Member]
Assets
United States Treasury Bonds	2,887,215
Fair Value, Inputs, Level 2 [Member]
Assets
Total Assets
Liabilities
Total Liabilities
Fair Value, Inputs, Level 2 [Member] | Warrant [Member]
Liabilities
Derivative Liability - Warrants
Fair Value, Inputs, Level 2 [Member] | Accelerated Feature [Member]
Liabilities
Derivative Liability - Accelerated feature
Fair Value, Inputs, Level 2 [Member] | US Treasury Securities [Member]
Assets
United States Treasury Bonds
Fair Value, Inputs, Level 3 [Member]
Assets
Total Assets
Liabilities
Total Liabilities	414,512
Fair Value, Inputs, Level 3 [Member] | Warrant [Member]
Liabilities
Derivative Liability - Warrants	410,660
Fair Value, Inputs, Level 3 [Member] | Accelerated Feature [Member]
Liabilities
Derivative Liability - Accelerated feature	3,852
Fair Value, Inputs, Level 3 [Member] | US Treasury Securities [Member]
Assets
United States Treasury Bonds

Schedule of Key Inputs of Warra

Schedule of Key Inputs of Warrant Liabilities (Details)		12 Months Ended
	Aug. 01, 2022 USD ($) $ / shares	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Jan. 31, 2023 $ / shares	Aug. 31, 2022 $ / shares	Apr. 30, 2022 $ / shares shares	Apr. 29, 2022 $ / shares	Dec. 28, 2021 $ / shares
Property, Plant and Equipment [Line Items]
Exercise price	$ 20		$ 111.04	$ 8	$ 18.80	$ 16	$ 8	$ 16	$ 8
Number of warrants | shares							62,500
Estimated Term						4 years 6 months
Estimated fair value | $	$ 146,624		$ 398,675
Measurement Input, Price Volatility [Member]
Property, Plant and Equipment [Line Items]
Warrants and rights outstanding measurement input		110
Measurement Input, Risk Free Interest Rate [Member]
Property, Plant and Equipment [Line Items]
Warrants and rights outstanding measurement input		3.53
Fair Value, Inputs, Level 3 [Member] | Warrant Liability Series A Preferred Stock Obligation [Member]
Property, Plant and Equipment [Line Items]
Estimated fair value of company's stock			$ 32.50	$ 40
Exercise price			$ 32
Number of warrants | shares			42,101
Estimated IPO date				Sep. 30, 2022
Estimated Term			3 years	3 years 9 months
Estimated fair value | $			$ 756,723	$ 334,955
Fair Value, Inputs, Level 3 [Member] | Warrant Liability Series A Preferred Stock Obligation [Member] | Measurement Input, Price Volatility [Member]
Property, Plant and Equipment [Line Items]
Warrants and rights outstanding measurement input			0.825	0.863
Fair Value, Inputs, Level 3 [Member] | Warrant Liability Series A Preferred Stock Obligation [Member] | Measurement Input, Risk Free Interest Rate [Member]
Property, Plant and Equipment [Line Items]
Warrants and rights outstanding measurement input			0.0344	0.0108
Fair Value, Inputs, Level 3 [Member] | Warrant Liability Series A Preferred Stock Obligation [Member] | Measurement Input Probability of IPO Listing Occurring [Member]
Property, Plant and Equipment [Line Items]
Warrants and rights outstanding measurement input				0.90
Fair Value, Inputs, Level 3 [Member] | Warrant Liability Series A Preferred Stock Obligation [Member] | Measurement Input Probability of Qualified IPO [Member]
Property, Plant and Equipment [Line Items]
Warrants and rights outstanding measurement input				0.33
Fair Value, Inputs, Level 3 [Member] | Warrant Liability Series A Preferred Stock Obligation [Member] | Measurement Input Probability of IPO Listing [Member]
Property, Plant and Equipment [Line Items]
Warrants and rights outstanding measurement input				0.67
Fair Value, Inputs, Level 3 [Member] | Warrant Liability Series A Preferred Stock Obligation [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Exercise price				$ 40
Number of warrants | shares				12,135
Fair Value, Inputs, Level 3 [Member] | Warrant Liability Series A Preferred Stock Obligation [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Exercise price				$ 166.56
Number of warrants | shares				33,681
Fair Value, Inputs, Level 3 [Member] | Warrant Liability August 2022 Warrants [Member]
Property, Plant and Equipment [Line Items]
Estimated fair value of company's stock			$ 32.50	$ 32
Exercise price			$ 20	$ 20
Number of warrants | shares			6,250	6,250
Estimated Term			4 years 10 months 24 days	5 years
Estimated fair value | $			$ 151,726	$ 146,624
Fair Value, Inputs, Level 3 [Member] | Warrant Liability August 2022 Warrants [Member] | Measurement Input, Price Volatility [Member]
Property, Plant and Equipment [Line Items]
Warrants and rights outstanding measurement input			0.825	0.800
Fair Value, Inputs, Level 3 [Member] | Warrant Liability August 2022 Warrants [Member] | Measurement Input, Risk Free Interest Rate [Member]
Property, Plant and Equipment [Line Items]
Warrants and rights outstanding measurement input			0.033	0.027
Fair Value, Inputs, Level 3 [Member] | Warrant Liability Boustead Placement Agent Warrants [Member]
Property, Plant and Equipment [Line Items]
Estimated fair value of company's stock			$ 32.50	$ 32
Exercise price			$ 16	$ 16
Number of warrants | shares			2,581	3,688
Estimated Term				5 years
Estimated fair value | $			$ 64,140	$ 92,336
Fair Value, Inputs, Level 3 [Member] | Warrant Liability Boustead Placement Agent Warrants [Member] | Measurement Input, Price Volatility [Member]
Property, Plant and Equipment [Line Items]
Warrants and rights outstanding measurement input			0.825	0.861
Fair Value, Inputs, Level 3 [Member] | Warrant Liability Boustead Placement Agent Warrants [Member] | Measurement Input, Risk Free Interest Rate [Member]
Property, Plant and Equipment [Line Items]
Warrants and rights outstanding measurement input			0.034
Fair Value, Inputs, Level 3 [Member] | Warrant Liability Boustead Placement Agent Warrants [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated Term			4 years 4 months 24 days
Fair Value, Inputs, Level 3 [Member] | Warrant Liability Boustead Placement Agent Warrants [Member] | Minimum [Member] | Measurement Input, Risk Free Interest Rate [Member]
Property, Plant and Equipment [Line Items]
Warrants and rights outstanding measurement input				0.018
Fair Value, Inputs, Level 3 [Member] | Warrant Liability Boustead Placement Agent Warrants [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated Term			4 years 6 months
Fair Value, Inputs, Level 3 [Member] | Warrant Liability Boustead Placement Agent Warrants [Member] | Maximum [Member] | Measurement Input, Risk Free Interest Rate [Member]
Property, Plant and Equipment [Line Items]
Warrants and rights outstanding measurement input				0.020

Schedule of Warrant Liabilities

Schedule of Warrant Liabilities (Details) - USD ($)	1 Months Ended	12 Months Ended
	Aug. 31, 2022	Dec. 31, 2022
Warrant Liability Series A Preferred Stock Obligation [Member]
Warrant liabilities		$ 334,955
Issued
Exercised (settled)
Gain on change in fair value		421,768
Reclassifications to stockholders' equity		(756,723)
Warrant liabilities
Warrant Liability August 2022 Warrants [Member]
Warrant liabilities
Issued		146,624
Exercised (settled)		(91,036)
Gain on change in fair value		5,102
Reclassifications to stockholders' equity		(60,690)
Warrant liabilities
Warrant Liability Boustead Placement Agent Warrants [Member]
Warrant liabilities
Issued		92,336
Exercised (settled)	$ 64,140
Gain on change in fair value		(28,196)
Reclassifications to stockholders' equity		(64,140)
Warrant liabilities

Schedule of Useful Lives for Pr

Schedule of Useful Lives for Property Plant Equipment (Details)	Dec. 31, 2023
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 Anti-dilutive Secur

Schedule of Anti-dilutive Securities Excluded from Computation of Earnings Per Share (Details) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities	328,670	50,797
Convertible Debt Securities [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities	119,939
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities	184,000	47,831
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities	24,731	2,966

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative)	12 Months Ended
	Dec. 31, 2023 USD ($) Integer	Dec. 31, 2022 USD ($)
Cash FDIC insured amount	$ 250,000
Cash, uninsured amount	1,849,000
Marketable securitie outstanding balance	2,887,215
Interest income	52,855
Marketable securities realized gain loss	4,970
Marketable securities unrealized gain loss	71,568
Marketable securities	71,568
Research and development, net of contract expense reimbursements	$ 3,500,000	1,000,000
Number of reportable operating segments | Integer	1
Research and Development Expense [Member]
Share based compensation	$ 800,000	$ 500,000

Schedule of Right-of Use Asset

Schedule of Right-of Use Asset and Lease Information About Operating Lease (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Leases
Operating lease cost	$ 112,022	$ 70,175
Variable lease cost	24,222
Sublease income	(7,819)	(7,070)
Total lease cost	128,425	63,105
Other information
Operating cash flows from operating leases	95,641	76,248
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 365,556
Weighted-average remaining lease term - operating leases (year)	4 years 8 months 1 day	9 months 18 days
Weighted-average discount rate - operating leases	10.48%	10%

Schedule of Future Non-cancelab

Schedule of Future Non-cancelable Minimum Lease Payments Under the Operating Lease Liability (Details)	Dec. 31, 2023 USD ($)
Leases
2024	$ 91,502
2025	94,247
2026	97,074
2027	99,986
2028	68,235
Total future minimum lease payments	451,044
Less: imputed interest	(94,438)
Present value of payments	$ 356,606

Leases (Details Narrative)

Leases (Details Narrative) - USD ($)		12 Months Ended
	Feb. 16, 2023	Dec. 31, 2023
Lessee, Lease, Description [Line Items]
Lessee, operating lease, description		The first was for a monthly payment of $6,480, with a security deposit of $6,480 held for the duration of the lease, that commenced on October 1, 2018, with the first payment made on January 1, 2019
Payments for rent	$ 3,891	$ 6,480
Deposits		$ 6,480
Lease expiration date		Oct. 31, 2023
Estimated monthly common area maintenance cost	3,300
Security deposit	43,234
Common area maintenance cost	$ 3,315
New Lease Agreement [Member]
Lessee, Lease, Description [Line Items]
Lessee, operating lease, description	commenced June 1, 2023
Payments for rent	$ 7,206
Rent variable rate	3%

Notes Payable-Related Party (De

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

1 Months Ended

6 Months Ended

12 Months Ended

Aug. 01, 2022

Jun. 21, 2021

Dec. 01, 2020

Dec. 31, 2021

Jun. 30, 2023

Dec. 31, 2023

Dec. 31, 2022

Jan. 31, 2023

Sep. 30, 2022

Aug. 31, 2022

Dec. 28, 2021

Mar. 09, 2021

Defined Benefit Plan Disclosure [Line Items]

Debt Instrument, Maturity Date, Description

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

Interest Paid, Excluding Capitalized Interest, Operating Activities

$ 164,807

$ 39,201

Increase accrued interest

0

Payments upon subscription

$ 685,473

$ 50,000

Principal amount

$ 500,000

Interest rate

10%

10%

1%

Warrants to purchase of common stock

127,260

62,500

Officers Spouse [Member]

Defined Benefit Plan Disclosure [Line Items]

Related Party Transaction, Amounts of Transaction

$ 120,000

$ 426,243

Related Party Transaction, Rate

7.50%

7.50%

Related Party Transaction, Date

Dec. 31, 2021

Proceeds from (Repayments of) Related Party Debt

$ 685,473

Interest Paid, Excluding Capitalized Interest, Operating Activities

$ 104,968

Payments upon subscription

$ 50,000

Principal amount

$ 50,000

Interest rate

6%

Warrants to purchase of common stock

2,500

Repayments of accrued interest

$ 822

Related Party Officer [Member]

Defined Benefit Plan Disclosure [Line Items]

Related Party Transaction, Amounts of Transaction

$ 139,229

Related Party Transaction, Rate

7.50%

Notes Payable (Details Narrativ

Notes Payable (Details Narrative)										1 Months Ended		12 Months Ended
	Jan. 11, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Sep. 30, 2022 USD ($) shares	Aug. 01, 2022 USD ($) $ / shares shares	Apr. 30, 2022 $ / shares shares	Mar. 11, 2022 USD ($)	Feb. 08, 2022 USD ($)	Dec. 28, 2021 USD ($) $ / shares shares	Mar. 09, 2021 USD ($)	Aug. 31, 2022 USD ($) $ / shares shares	Apr. 30, 2022 $ / shares shares	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares	Aug. 31, 2023 $ / shares	Jan. 31, 2023 $ / shares shares	Apr. 29, 2022 $ / shares
Short-Term Debt [Line Items]
Principal balance			$ 500,000									$ 2,254,856
Number of warrants to purchase | shares								62,500								127,260
Exercise price of warrants | $ / shares		$ 111.04		$ 20	$ 8			$ 8		$ 16	$ 8		$ 111.04	$ 8		$ 18.80	$ 16
Proceeds from convertible notes payable, as restated												3,935,000	$ 550,715
Share price | $ / shares	$ 18.80	$ 16											$ 16		$ 1
Interest rate								10%	1%	10%
Convertible notes payable												10,000,000
Expected years										4 years 6 months
Estimated fair value				$ 146,624									$ 398,675
Allocation of financing costs												345,000	17,363
Legal fees												1,328,435	$ 822,727
Debt principal amount			500,000
Interest expense debt												2,123,049
Accrued interest												0
Principal balance | shares													3,750
Amortization expense												1,523,768	$ 331,978
Convertible Notes												731,088
Term notes issued		$ 73,007							$ 73,007				$ 73,007
Term note description									no more than 25% of the amount forgiven to be attributable to non-payroll costs
Notes payable								$ 500,000
Debt maturity date								Dec. 28, 2022
Promissory note								$ 494,925
Issuance cost								21,890
Warrants issuance						$ 92,336	$ 92,336	$ 418,449
Conversion price per share | $ / shares				$ 32	$ 32			$ 40		$ 32.50			$ 32
Volatility		86.10%		80%	83.60%			86.30%		82.50%
Risk free rate				2.66%	2.55%			1.27%		3.43%
Warrants outstanding and exercisable | shares					62,500						62,500
Deemed dividend on modification of equity classified warrants													$ 941,000
Expected term					4 years 9 months
Gain (loss) on extinguishment of debt			$ 1,531,852										$ (1,795,652)
Share-based compensation arrangement by share-based payment award, options, exercises in period | shares			62,500										62,500
Stock issued during period, value, new issues			$ 2,031,250										$ 9,951,356	$ 2,031,249
Debt issuance costs related party						$ 17,363	$ 17,363
Debt Instrument, Interest Rate, Increase (Decrease)				10%
Gain (loss) on sale of assets and asset impairment charges													1,198,438
Proceeds from note payable-related party													50,000
Finance fee												104,245	$ 189,912
Minimum [Member]
Short-Term Debt [Line Items]
Principal balance | shares											10,000,000
Conversion price per share | $ / shares											$ 99.92
Risk free rate													1.81%
Maximum [Member]
Short-Term Debt [Line Items]
Conversion price per share | $ / shares											$ 40
Risk free rate													1.96%
Fair Value, Inputs, Level 3 [Member]
Short-Term Debt [Line Items]
Fair value measurement				$ 45,000				$ 367,000
Common Stock [Member]
Short-Term Debt [Line Items]
Share price | $ / shares		$ 32											$ 32
Debt, principal												$ 1,925,700
Principal balance | shares												297,625	352,443
Stock issued during period, value, new issues													$ 4
2022 Convertible Bridge Notes [Member]
Short-Term Debt [Line Items]
Exercise price of warrants | $ / shares		$ 0.08											$ 0.08
Interest rate						6%	6%
Convertible notes payable						$ 225,000	$ 365,000
Amortization expense													$ 37,745
Convertible Notes		$ 221,000		$ 31,000									221,000
Promissory note						$ 525,715	$ 525,715
Gain (loss) on extinguishment of debt													$ 310,621
Interest rate						6	6
Debt instrument conversion rate				50%		50%	50%						50%
Fees paid						$ 64,285	$ 64,285
Debt issuance costs related party													$ 108,858
Debt Instrument, Interest Rate, Increase (Decrease)													10%
Payments of derivative issuance costs													$ 65,126
Debt Instrument, Convertible, Conversion Price | $ / shares		$ 32											$ 32
2022 Convertible Bridge Notes [Member] | Related Party [Member]
Short-Term Debt [Line Items]
Debt issuance costs related party													$ 173,984
2022 Convertible Bridge Notes [Member] | Common Stock [Member]
Short-Term Debt [Line Items]
Warrant | shares		18,438											18,438
2022 Convertible Bridge Notes [Member] | Warrant [Member]
Short-Term Debt [Line Items]
Warrant | shares		18,438											18,438
August 2022 [Promissory Notes Member]
Short-Term Debt [Line Items]
Principal balance		$ 75,000											$ 75,000
Number of warrants to purchase | shares		3,750											3,750
Exercise price of warrants | $ / shares				$ 20
Interest rate				10%
Convertible notes payable				$ 50,000						$ 25,000
Unamortized discount		$ 2,206											$ 2,206
Principal balance | shares													3,750
Amortization expense													$ 50,000
Promissory note				50,000
Fair value measurement				$ 27,162
Gain (loss) on extinguishment of debt													44,614
Debt instrument conversion rate				50%
Notes issued				$ 2,500
Proceeds from note payable-related party				50,000
Finance fee				124,786
Long-Term Debt, Gross				$ 0
Debt Instrument, Unamortized Discount, Current		$ 7,661											7,661
August 2022 Convertible Notes [Member]
Short-Term Debt [Line Items]
Exercise price of warrants | $ / shares				$ 20
Interest rate				6%
Convertible notes payable				$ 75,000
Debt instrument conversion rate				50%
Notes issued				$ 3,750
August 2022 Notes [Member]
Short-Term Debt [Line Items]
Estimated fair value													$ 121,875
Measurement Input, Expected Term [Member]
Short-Term Debt [Line Items]
Expected years												5 years
Measurement Input, Price Volatility [Member]
Short-Term Debt [Line Items]
Warrants and rights outstanding measurement input												110
Measurement Input, Risk Free Interest Rate [Member]
Short-Term Debt [Line Items]
Warrants and rights outstanding measurement input												3.53
Boustead Securities LLC [Member]
Short-Term Debt [Line Items]
Number of warrants to purchase | shares		22,535										8,909	22,535
Exercise price of warrants | $ / shares				$ 20						$ 97.52		$ 18.80
Share price | $ / shares				20
Warrant derivative liability												$ 104,245
Interest rate		10%											10%
Payment for placement agent												345,000
Estimated fair value												99,543
Allocation of financing costs												232,027
Equity warrant as reduction in additional paid in capital												8,727
Interest expense debt												2,484,193
Debt, principal												1,925,700
Accrued interest												294,927
Conversion price per share | $ / shares				$ 32
Volatility				80%
Risk free rate				2.66%
Issuance of warrants shares | shares				625
Proceeds from Issuance of Private Placement				$ 14,662
Boustead Securities LLC [Member] | Convertible Note [Member]
Short-Term Debt [Line Items]
Estimated fair value												1,288,543
Unamortized discount												300,000
Legal fees												65,000
Interest fee												215,000
Debt principal amount												1,442,000
Interest expense debt												$ 3,310,543
Boustead Securities LLC [Member] | 2022 Convertible Bridge Notes [Member]
Short-Term Debt [Line Items]
Number of warrants to purchase | shares		2,582								2,582			2,582
Exercise price of warrants | $ / shares		$ 16								$ 16			$ 16
Interest rate						10%	10%
Estimated fair value													$ 92,336
Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Principal balance	$ 4,300,000
Number of warrants to purchase | shares	127,260
Exercise price of warrants | $ / shares	$ 18.80
Proceeds from convertible notes payable, as restated	$ 3,935,000
Effective interest rate	346%
Debt description	the Alto Convertible Note is convertible into shares of common stock at a price per share equal to the lower of (i) $18.80, (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. The noteholder may convert at any time at a fixed price of $18.80 per share.
Warrant derivative liability	$ 1,442,000
Interest rate	5%

Schedule of Warrants Activity (

Schedule of Warrants Activity (Details) - Warrant [Member] - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of warrants outstanding, balance	47,831	62,500
Weighted average exercise price, outstanding balance	$ 35.77	$ 8
Weighted average life (years), outstanding balance		4 years 11 months 26 days
Number of warrants outstanding, exercised		(285,579)
Weighted average exercise price, outstanding exercised		$ 9.58
Weighted average life (years), outstanding balance	2 years 9 months 7 days	2 years 9 months 10 days
Number of warrants outstanding, balance	184,000	47,831
Weighted average exercise price, outstanding balance	$ 23.21	$ 35.77
Boustead [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of warrants outstanding, granted	8,909	270,910	[1]
Weighted average exercise price, outstanding granted	$ 18.80	$ 14.57	[1]
Weighted average life (years), granted	5 years	4 years 8 months 4 days	[1]
Ayrton [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of warrants outstanding, granted	127,260
Weighted average exercise price, outstanding granted	$ 18.80
Weighted average life (years), granted	4 years
[1]Granted warrants include those granted on the issuance of the August 2022 Promissory Notes

Schedule of Warrants Activity_2

Schedule of Warrants Activity (Details) (Parenthetical) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares issued		24,660
IPO [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares issued	176,222	176,222
Common Stock [Member] | Series A Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares issued	42,114
August 2022 Promissory Notes [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares issued	3,750
Notes Payable Related Parties [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares issued	2,500	3,750
2022 Convertible Notes [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares issued	18,447
Boustead Securities LLC [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares issued	27,877
August 2021 Promissory Notes [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares issued		62,500
2021 Convertible Notes [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares issued		18,447

Schedule of Restricted Stock Un

Schedule of Restricted Stock Units (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Total	$ 181,960	$ 237,547
General and Administrative Expense [Member]
Total	115,000	105,582
Research and Development Expense [Member]
Total	$ 66,960	$ 131,965

Schedule of Restricted Stock _2

Schedule of Restricted Stock Units (RSUs) (Details) - Restricted Stock Units (RSUs) [Member] - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of RSUs, Outstanding, Beginning Balance	2,966	2,017
Weighted Average Grant Date Fair Value Per RSU, Beginning Balance	$ 22.48	$ 185.60
Number of Stock Option Outstanding, Granted	32,415	4,449
Weighted Average Exercise Price, Granted	$ 10.88	$ 22.48
Number of RSUs, Vested	(10,650)	(3,500)
Weighted Average Grant Date Fair Value Per RSU, Vested	$ 12	$ 116.48
Number of RSUs, Outstanding, Ending Balance	24,731	2,966
Weighted Average Grant Date Fair Value Per RSU, Ending Balance	$ 11.76	$ 22.48

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative) - USD ($)							1 Months Ended		12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022	Aug. 01, 2022	Apr. 30, 2022	Dec. 28, 2021	Aug. 12, 2016	Aug. 31, 2022	Apr. 30, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2023	[1]	Aug. 31, 2023	Jan. 31, 2023	Jan. 11, 2023	Apr. 29, 2022	Mar. 11, 2022	Feb. 08, 2022	Mar. 09, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued for conversion of convertible debt, shares									297,625	105
Accrued interest settled with common stock										$ 16,340
Loss on settlement of convertible debt									$ 477,221	$ 1,795,652
Common stock vesting of restricted stock unit										3,500
Number shares issued for conversion of note, shares										42,113
Number shares issued for conversion dividends payable, shares										12,553
Number of shares of common stock issued for exercise of warrants		62,500								62,500
Gain (Loss) on Sale of Assets and Asset Impairment Charges										$ 1,198,438
Change in fair value of warrant liabilities, as restated			$ 146,624							398,675
Number of warrants to purchase					62,500										127,260
Common stock issued for cash upon initial public offering and exercise of warrants, net of issuance costs, as restated		$ 2,031,250								$ 9,951,356	$ 2,031,249
stock issued for cash, shares										3,750
Preferred stock value share	$ 0.00001								$ 0.00001	$ 0.00001
Exercise price			$ 32	$ 32	$ 40		$ 32.50			$ 32
Deemed dividend										$ 439,427
Share price	16									$ 16				$ 1		$ 18.80
Deemed contribution										$ 31,423
stock issued for conversion, vallue
Warrants description										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 or upon a listing of the Company’s common stock. The warrants will be exercisable for a period of three years after the date of issuance at an exercise price contingent on the terms of the public offering. The initial form of the warrants were expected to include contingent call features based on the terms of the public offering. As originally drafted, if an initial public offering occurs at a price at or above $111.04, then the warrants are callable if the 20-day VWAP of the common stock in at or above 150% of the variable exercise price. In the scenario where the common stock is listed with a common stock issuance price below $111.04, then the warrants are callable if the 20-day VWAP of the common stock is at or above the $166.56 exercise price. Upon the issuance of the warrants in September 2022, the contingent call features were not included in the agreements. Given the variability in the number of warrants and exercise price, the detachable warrants contained terms and features that gave rise to liability classification.
Class of Warrant or Right, Exercise Price of Warrants or Rights	111.04		$ 20	$ 8	$ 8		$ 16	$ 8		$ 111.04	$ 8				$ 18.80		$ 16
Warrant share price	$ 166.56									$ 166.56
Additional paid in capital	$ 26,518,433								$ 29,489,055	$ 26,518,433	$ 12,063,940	$ 29,402,533
Interest rate					10%		10%													1%
Warrant term							4 years 6 months
Volatility rate	86.10%		80%	83.60%	86.30%		82.50%
Risk free rate			2.66%	2.55%	1.27%		3.43%
Class of Warrant or Right, Outstanding				62,500				62,500
Aggregate intrinsic value of warrants									$ 0
Number of shares vested under plan									60,048
Restricted stock award granted value
2018 Equity Incentive Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock reserved for future issuance									3,000,000
Share granted under equity incentive plan									84,779
Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
stock issued for cash, shares								10,000,000
Exercise price								$ 99.92
Risk free rate										1.81%
Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise price								$ 40
Risk free rate										1.96%
Series A Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Cumulative dividends percentage										8.50%
Preferred stock value share	$ 1,000									$ 1,000
Additional paid in capital	$ 756,723									$ 756,723
Warrants liability	0									0
Warrants obligation liability	$ 421,768									$ 421,768
Boustead Securities LLC [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Debt, principal									$ 1,925,700
Change in fair value of warrant liabilities, as restated									$ 99,543
Number of warrants to purchase	22,535								8,909	22,535
Exercise price			$ 32
Share price			20
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 20				$ 97.52		$ 18.80
Interest rate	10%									10%
Volatility rate			80%
Risk free rate			2.66%
Issuance of warrants shares			625
2022 Convertible Note Derivative [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares of common stock issued for exercise of warrants										18,438
Change in fair value of warrant liabilities, as restated										$ 1,475
December 2021 Notes [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of warrants to purchase	66,250									66,250
August 2022 Notes [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Change in fair value of warrant liabilities, as restated										$ 121,875
2022 Convertible Bridge Notes [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
conversion price	$ 32									$ 32
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.08									$ 0.08
Interest rate																		6%	6%
2022 Convertible Bridge Notes [Member] | Boustead Securities LLC [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Change in fair value of warrant liabilities, as restated										$ 92,336
Number of warrants to purchase	2,582						2,582			2,582
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 16						$ 16			$ 16
Interest rate																		10%	10%
Alto Convertible Note [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of warrants to purchase															8,909
Class of Warrant or Right, Exercise Price of Warrants or Rights															$ 18.80
IPO [Member] | Series A Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Cumulative dividends, shares										1,213
Cumulative dividends percentage										8.50%
Conversion price percentage	90									90
Share price	$ 32									$ 32
conversion price	$ 28.80									$ 28.80
Cumulative dividends	$ 71,009									$ 71,009
stock issued for conversion, vallue										$ 402,064
IPO [Member] | Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
stock issued for cash, shares										42,113
Restricted Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued for conversion of convertible debt, shares									10,650
Restricted Stock Units (RSUs) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Unrecognized compensation cost	$ 61,111								$ 231,550	$ 61,111
Weighted Average Life (Years), Outstanding Ending									1 year 21 days	1 year 9 months 29 days
Restricted Stock Units (RSUs) [Member] | Directors Officers and Consultants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Restricted stock award granted shares									32,415	4,449
Restricted stock award granted value									$ 352,400	$ 100,000
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued for conversion of convertible debt, shares										36,876
Debt, principal									1,925,700
Accrued interest settled with common stock									294,927
Loss on settlement of convertible debt									$ 477,221
Common stock issued for dividends payable										$ 402,064
Cumulative dividends, shares										105
Conversion of Stock, Shares Issued						5,625,000
Common stock issued for cash upon initial public offering and exercise of warrants, net of issuance costs, as restated										$ 4
stock issued for cash, shares									297,625	352,443
Share price	$ 32									$ 32
stock issued for conversion, vallue
Restricted stock award granted shares									10,650	3,500
Restricted stock award granted value
Common Stock [Member] | 2022 Convertible Note Derivative [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Cumulative dividends, shares										36,876
Conversion of Stock, Shares Issued										18,438
Common Stock [Member] | IPO [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock issued upon completion										$ 9,951,356
Cumulative dividends, shares										12,553
Number of warrants to purchase	42,113									42,113
Class of Warrant or Right, Outstanding							21,453
Common Stock [Member] | Over-Allotment Option [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Change in fair value of warrant liabilities, as restated							$ 111,296
Exercise price							$ 50.88
Class of Warrant or Right, Exercise Price of Warrants or Rights							$ 97.52
Warrant term							5 years
Volatility rate							101.40%
Risk free rate							3.74%
Class of Warrant or Right, Outstanding							3,218
Common Stock [Member] | Black Scholes Model [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Change in fair value of warrant liabilities, as restated							$ 426,752
Exercise price							$ 32.50
Class of Warrant or Right, Exercise Price of Warrants or Rights							$ 97.52
Warrant term							5 years
Volatility rate							101.80%
Risk free rate							3.27%
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued for cash, shares										352,443
Warrant Liability Boustead Placement Agent Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant liabilities exercised							$ 64,140
[1]The Reverse Stock Split (Note 1) also resulted in an adjustment to the condensed consolidated balance sheet for the period ended September 30, 2023 with an increase to additional paid in capital of $ 140

Schedule of Monte Carlo Simulat

Schedule of Monte Carlo Simulation Assumption (Details)	12 Months Ended
	Dec. 31, 2023 USD ($) $ / shares	[1]
Alto Warrants [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Estimated fair value	$ 410,660
Measurement Input, Price Volatility [Member] | Minimum [Member] | Equity Option [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt Instrument, Measurement Input	34.23
Measurement Input, Price Volatility [Member] | Minimum [Member] | Alto Warrants [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt Instrument, Measurement Input	77.51
Measurement Input, Price Volatility [Member] | Maximum [Member] | Equity Option [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt Instrument, Measurement Input	59.15
Measurement Input, Price Volatility [Member] | Maximum [Member] | Alto Warrants [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt Instrument, Measurement Input	92.33
Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member] | Equity Option [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt Instrument, Measurement Input	4.68
Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member] | Alto Warrants [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt Instrument, Measurement Input	4.01
Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member] | Equity Option [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt Instrument, Measurement Input	5.60
Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member] | Alto Warrants [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt Instrument, Measurement Input	5.23
Measurement Input Volume Weighted Average Price [Member] | Equity Option [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt Instrument, Measurement Input | $ / shares	4.72
Measurement Input Volume Weighted Average Price [Member] | Minimum [Member] | Alto Warrants [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt Instrument, Measurement Input | $ / shares	4.72
Measurement Input, Exercise Price [Member] | Alto Warrants [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt Instrument, Measurement Input | $ / shares	18.80
Measurement Input, Default Rate [Member] | Minimum [Member] | Alto Warrants [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt Instrument, Measurement Input	5
Measurement Input, Default Rate [Member] | Maximum [Member] | Alto Warrants [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt Instrument, Measurement Input	25
Illiquidity Discount [Member] | Equity Option [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt Instrument, Measurement Input	17
Illiquidity Discount [Member] | Alto Warrants [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt Instrument, Measurement Input	17
Measurement Input, Expected Term [Member] | Minimum [Member] | Equity Option [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Time period (years)	0 years
Measurement Input, Expected Term [Member] | Minimum [Member] | Alto Warrants [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Time period (years)	6 months 10 days
Measurement Input, Expected Term [Member] | Maximum [Member] | Equity Option [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Time period (years)	1 year 2 months 12 days
Measurement Input, Expected Term [Member] | Maximum [Member] | Alto Warrants [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Time period (years)	3 years 10 days
Measurement Input Estimated Fair Value [Member] | Equity Option [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Estimated fair value issuance	$ 1,442,000
Estimated fair value	3,852
Measurement Input Estimated Fair Value [Member] | Alto Warrants [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Estimated fair value issuance	$ 1,189,000
[1]Based on a Monte Carlo simulation analysis of 50,000 iterations

Schedule of Derivative Liabilit

Schedule of Derivative Liability Valuation (Details)	1 Months Ended	12 Months Ended
	Aug. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Estimated fair value			$ 10,000,000
Measurement Input, Share Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Probability of Maturity				5
Measurement Input, Share Price [Member] | Settlement [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Probability of Maturity
Measurement Input, Share Price [Member] | Issuance Date [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Amount due upon acceleration		$ 533,699
Carrying value
Probability of IPO acceleration		90
Probability of Maturity		10
Discount rate		50
Measurement Input, Share Price [Member] | Settlement [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Amount due upon acceleration	$ 50,438	$ 533,973
Carrying value	$ 4,521	$ 337,398
Probability of IPO acceleration	1	100
Probability of Maturity
Discount rate		50
Measurement Input Ipo Date [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
IPO date				Aug. 31, 2022
Measurement Input Ipo Date [Member] | Settlement [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
IPO date				Sep. 02, 2022
Measurement Input Ipo Date [Member] | Issuance Date [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
IPO date	Aug. 31, 2022	Aug. 31, 2022
Time period to maturity (years)	1 year	1 year
Measurement Input Ipo Date [Member] | Settlement [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
IPO date	Sep. 02, 2022	Sep. 02, 2022
Time period to maturity (years)	10 months 28 days	3 months 25 days
Measurement Input Estimated Fair Value [Member] | Issuance Date [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Estimated fair value		$ 367,000
Measurement Input Estimated Fair Value [Member] | Settlement [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Estimated fair value	$ 75,000	$ 162,000

Schedule of Derivative Key Valu

Schedule of Derivative Key Valuation Inputs (Details)	1 Months Ended	12 Months Ended
	Aug. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2023 USD ($)	Dec. 03, 2022	Dec. 31, 2021 USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Estimated fair value			$ 10,000,000
Measurement Input, Price Volatility [Member] | Settlement [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Probability of Maturity
Measurement Input, Price Volatility [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Probability of Maturity		75
Measurement Input, Price Volatility [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Probability of Maturity		82
Measurement Input, Risk Free Interest Rate [Member] | Settlement [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Probability of Maturity
Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Probability of Maturity		0.6
Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Probability of Maturity		1.2
Measurement Input, Share Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Probability of Maturity		5
Measurement Input, Share Price [Member] | Settlement [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Probability of Maturity
Measurement Input, Share Price [Member] | Issuance Dates [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Probability of Maturity	5
Measurement Input, Share Price [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Probability of Maturity		45.52
Measurement Input, Share Price [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Probability of Maturity		85.92
Measurement Input Ipo Date [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Estimated IPO date		Aug. 31, 2022
Measurement Input Ipo Date [Member] | Settlement [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Estimated IPO date		Sep. 02, 2022
Measurement Input, Default Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Probability of Maturity		50
Measurement Input, Default Rate [Member] | Settlement [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Probability of Maturity
Measurement Input, Default Rate [Member] | Issuance Dates [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Probability of Maturity	50
Measurement Input Share Price Probability Of IPO [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Probability of Maturity		45		100
Measurement Input Share Price Probability Of IPO [Member] | Settlement [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Probability of Maturity		100
Measurement Input Share Price Probability Of IPO [Member] | Issuance Dates [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Probability of Maturity	45
Measurement Input, Expected Term [Member] | Settlement [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Time period (years)	0 years	0 years
Measurement Input, Expected Term [Member] | Issuance Dates [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Time period (years)	1 year
Measurement Input, Expected Term [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Time period (years)		5 months 19 days
Measurement Input, Expected Term [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Time period (years)		1 year
Measurement Input Estimated Fair Value [Member] | Settlement [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Estimated fair value	$ 45,000	$ 571,000
Estimated fair value	75,000				$ 162,000
Measurement Input Estimated Fair Value [Member] | Issuance Date [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Estimated fair value		$ 221,000
Estimated fair value					$ 367,000
Measurement Input Estimated Fair Value [Member] | Issuance Dates [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Estimated fair value	45,000
Estimated fair value	$ 31,000

Schedule of Derivative Issuance

Schedule of Derivative Issuance Valuation Inputs (Details)	1 Months Ended	12 Months Ended
	Aug. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2022 USD ($)
Measurement Input, Share Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Probability of Maturity			5
Measurement Input, Share Price [Member] | Issuance Dates [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Probability of Maturity	5
Measurement Input, Share Price [Member] | Settlement [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Probability of Maturity
Measurement Input, Share Price [Member] | Issuance Dates [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Amount due upon acceleration	$ 50,411
Carrying value	$ 0
Probability of IPO acceleration	0.90
Probability of Maturity	0.10
Discount rate	16.03
Measurement Input, Share Price [Member] | Settlement [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Amount due upon acceleration	$ 50,438	$ 533,973
Carrying value	$ 4,521	$ 337,398
Probability of IPO acceleration	1	100
Probability of Maturity
Discount rate	18.81
Measurement Input, Share Price [Member] | Issuance Date [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Amount due upon acceleration		$ 533,699
Carrying value
Probability of IPO acceleration		90
Probability of Maturity		10
Measurement Input Ipo Date [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
IPO date			Aug. 31, 2022
Measurement Input Ipo Date [Member] | Settlement [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
IPO date			Sep. 02, 2022
Measurement Input Ipo Date [Member] | Settlement [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
IPO date	Sep. 02, 2022	Sep. 02, 2022
Time period to maturity (years)	10 months 28 days	3 months 25 days
Measurement Input Ipo Date [Member] | Issuance Date [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
IPO date	Aug. 31, 2022	Aug. 31, 2022
Time period to maturity (years)	1 year	1 year
Measurement Input Estimated Fair Value [Member] | Issuance Dates [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Estimated fair value	$ 45,000
Measurement Input Estimated Fair Value [Member] | Settlement [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Estimated fair value	$ 45,000		$ 571,000

Schedule of Derivative Liabil_2

Schedule of Derivative Liabilities (Details) - USD ($)		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Alto Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance, warrants	[1]	$ 410,660
Fair Value, Inputs, Level 3 [Member] | December 2021 Notes Derivative [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance, warrants			$ 367,000
Addition of new derivatives
Gain loss on change in fair value			(205,000)
Settlements			(162,000)
Balance, warrants
Fair Value, Inputs, Level 3 [Member] | August 2022 Notes Derivative [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance, warrants
Addition of new derivatives
Gain loss on change in fair value			44,000
Settlements			(120,000)
Balance, warrants
Fair Value, Inputs, Level 3 [Member] | 2022 Convertible Notes Derivative [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance, warrants
Addition of new derivatives
Gain loss on change in fair value			350,000
Settlements			(571,000)
Balance, warrants
Fair Value, Inputs, Level 3 [Member] | Alto Acceleration Option [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance, warrants
Addition of new derivatives		1,442,000
Gain loss on change in fair value		(1,438,148)
Balance, warrants		3,852
Fair Value, Inputs, Level 3 [Member] | Alto Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance, warrants
Addition of new derivatives		1,189,000
Gain loss on change in fair value		(778,340)
Settlements
Balance, warrants		$ 410,660
Fair Value, Inputs, Level 3 [Member] | Notes Derivative [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Addition of new derivatives
Fair Value, Inputs, Level 3 [Member] | August 2022 Notes Derivative [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Addition of new derivatives			76,000
Fair Value, Inputs, Level 3 [Member] | 2022 Convertible Notes Derivative [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Addition of new derivatives			$ 221,000
[1]Based on a Monte Carlo simulation analysis of 50,000 iterations

Derivative Liabilities (Details

Derivative Liabilities (Details Narrative)	Dec. 31, 2023 USD ($)	Jan. 31, 2023 USD ($) $ / shares shares	Jan. 11, 2023 $ / shares	Dec. 31, 2022 $ / shares	Aug. 31, 2022 $ / shares	Aug. 01, 2022 $ / shares	Apr. 30, 2022 $ / shares	Apr. 29, 2022 $ / shares	Dec. 31, 2021 $ / shares	Dec. 28, 2021 $ / shares shares
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Number of shares warrant to purchase | shares		127,260								62,500
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 18.80		$ 111.04	$ 16	$ 20	$ 8	$ 16	$ 8	$ 8
Warrants price | $	$ 410,660	$ 1,189,000
Measurement Input Volume Weighted Average Price [Member] | Warrant [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Share price			12.64
Derivative discount percentage			14%

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
TCG Green Chem Inc [Member]
Payments to invoices in research and development	$ 1,096,370	$ 450,000

Schedule of Reconciliation of I

Schedule of Reconciliation of Income Tax Benefit (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
U.S. statutory rate	21%	21%
Federal tax benefit at statutory rate	$ (1,384,472)	$ (1,049,174)
State income taxes, net of federal tax effect	(452,682)	(351,022)
Rate change	(5,710)	(409)
R & D tax credits	(240,000)	(69,461)
Return to provision adjustments	286,015	201,235
Permanent differences
Derivative Debt Discount Amortization	562,568
Change in FMV of Warrant Liability	(617,655)	217,926
Loss on convertible note conversion	132,984	503,249
Other	126,012	169,946
Change in valuation allowance	1,535,466	377,709
Shortfall of stock compensation expense	40,674
Other adjustments	16,800	1
Income tax expense

Schedule of Components of Defer

Schedule of Components of Deferred Tax Assets (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 1,727,566	$ 751,844
Fixed assets		804
Intangibles (includes Section 174 capitalization)	1,197,938	405,172
R&D tax credits	423,915	200,715
Equity based compensation	1,251	11,626
Interest & other accrued expenses	72,140	29,336
Lease asset/(liability)	6,326	1,889
Total	3,429,136	1,401,386
Change in fair market value of securities	(19,943)
Prepaid expenses	(30,544)	(46,718)
State income tax deferred		(60,196)
Fixed assets	(2,746)
Total	(53,233)	(106,914)
Total deferred tax asset	3,375,903	1,294,472
Less: valuation allowance	(3,375,903)	(1,294,472)
Net deferred tax asset

Schedule of Effective Income Ta

Schedule of Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Federal income tax benefit at statutory rate	21%	21%
State income tax benefit, net of federal tax effect	6.90%	7%
Change in tax rate	0.10%
R&D tax credits	3.60%	1.40%
Return to provision adjustments	(4.30%)	(4.00%)
Permanent differences
Derivative Debt Discount Amortization	(8.60%)
Change in FMV of Warrant Liability	9.40%	(4.30%)
Loss on convertible note conversion	(2.00%)	(10.10%)
Other	(1.90%)	(3.40%)
Change in valuation allowance	(23.20%)	(7.60%)
Shortfall of stock compensation expense	(0.60%)
Other adjustments	(0.40%)
Total income tax expense

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Operating Loss Carryforwards [Line Items]
Research and development expenses	$ 3,517,485	$ 1,488,530
Carried forward	20 years
Operating loss carryforwards	$ 1,727,566	$ 751,844
Federal income tax	6,000,000
State income tax	$ 5,900,000
Future taxable income	80%
Federal Research and Development	$ 360,715
Carried forward	20 years
R&D tax credits	$ 80,000
Tax Year 2016 [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	139,813
Tax Year 2017 [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	238,380
Federal Taxable Income [Member]
Operating Loss Carryforwards [Line Items]
Net operatiing loss	6,400,000
State Taxable Income [Member]
Operating Loss Carryforwards [Line Items]
Net operatiing loss	$ 5,900,000

Schedule of Quarterly Financial

Schedule of Quarterly Financial Data (Details) - USD ($)	Dec. 31, 2023	Sep. 30, 2023		Dec. 31, 2022		Dec. 31, 2021
Additional paid in capital	$ 29,489,055	$ 29,402,533	[1]	$ 26,518,433		$ 12,063,940
Accumulated deficit	(25,433,304)	(23,792,804)		(18,840,581)		(13,844,512)
Previously Reported [Member]
Additional paid in capital	19,543,363	19,456,841	[1]	16,572,741		4,150,948
Accumulated deficit	(15,487,612)	(13,847,112)		(8,894,889)		(5,795,432)
Revision of Prior Period, Reclassification, Adjustment [Member]
Additional paid in capital	9,945,692	9,945,692	[1]	9,945,692	[2]	7,912,992	[3]
Accumulated deficit	$ (9,945,692)	$ (9,945,692)		$ (9,945,692)	[4]	$ (8,049,080)	[5]
[1]The Reverse Stock Split (Note 1) also resulted in an adjustment to the condensed consolidated balance sheet for the period ended September 30, 2023 with an increase to additional paid in capital of $ 140 7,843,052 402,064 174,082 416,266 881,554 2,213,498 7,351 89,118 8,009,461 8,009,461 240,930 402,064 296,151 166,407 1,967,621 Adjustments include reversal of dividend liability recorded (decrease of $ 331,059 55,182 89,118 240,930 274,048 8,009,461

Schedule of Quarterly Financi_2

Schedule of Quarterly Financial Data (Details) (Parenthetical)	9 Months Ended
	Sep. 30, 2023 USD ($)
Quarterly Financial Data
Increase decrease in additional paid in capital	$ 140

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)

12 Months Ended

Jul. 30, 2024 USD ($)

Jun. 13, 2024 USD ($) shares

Mar. 08, 2024 USD ($) shares

Feb. 07, 2024 USD ($)

Aug. 31, 2023 d $ / shares

Dec. 31, 2023 USD ($)

Dec. 31, 2022 USD ($) $ / shares

Dec. 31, 2024 shares

Aug. 13, 2024 $ / shares shares

Aug. 06, 2024 USD ($)

Jan. 11, 2023 $ / shares

Sep. 30, 2022 USD ($)

Subsequent Event [Line Items]

Share Price | $ / shares

$ 1

$ 16

$ 18.80

Debt Instrument, Convertible, Threshold Consecutive Trading Days | d

30

Restricted stock value

Convertible debt

$ 2,254,856

$ 500,000

Subsequent Event [Member]

Subsequent Event [Line Items]

Share Price | $ / shares

$ 1

Reverse common stock shares outstanding | shares

2,008,689

2,111,235

Sale of stock consideration received per transaction

$ 2,250,000

Share based compensation arrangement by share based payment award description

(i) one share of SHPH common stock, (ii) a warrant to purchase one share of SHPH common stock exercisable at a purchase price of $18.80 per share, and (iii) a percentage of equity interest in Diagnostics such that, assuming the sale of all $2,250,000 of Units, SRO LLC will own a 22% interest in Diagnostics.

Proceeds from issuance of common stock

$ 4,500,000

Proceeds from Issuance or Sale of Equity

$ 10,000,000

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

Subsequent Event [Line Items]

Restricted stock units | shares

28,455

12,500

Restricted stock value

$ 100,000

$ 41,840

Subsequent Event [Member] | Investor [Member]

Subsequent Event [Line Items]

Convertible debt

$ 600,000

Subsequent Event [Member] | Purchase Agreement [Member]

Subsequent Event [Line Items]

Escrow deposit

2,250,000

Right offering

4,500,000

Escrow deposit

$ 2,250,000

Initial public offering description

Unless the parties waive the conditions to closing, in the event the full $4,500,000 is not raised, whether through SRO LLC or through SHPH’s existing stockholders, the Company will not close on the offering and any funds raised and held in escrow will be returned to investors.