Shuttle Pharmaceuticals (SHPH) S-1/A 18 Oct 24 IPO registration (amended) Financial data

Cover

Cover	6 Months Ended
	Jun. 30, 2024
Entity Addresses [Line Items]
Document Type	S-1/A
Amendment Flag	true
Amendment Description	Amendment No. 1
Entity Registrant Name	SHUTTLE PHARMACEUTICALS HOLDINGS, INC.
Entity Central Index Key	0001757499
Entity Primary SIC Number	2834
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	430-4212
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Business Contact [Member]
Entity Addresses [Line Items]
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	430-4212
Contact Personnel Name	Anatoly Dritschilo, M.D.

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Current assets
Cash and cash equivalents	$ 695,594	$ 2,576,416	$ 8,417,203
Prepaid expenses	139,518	114,473	161,148
Marketable securities	1,642,995	2,887,215
Accrued interest income	7,226	14,901
Total current assets	2,485,333	5,593,005	8,578,351
Property and equipment, net	21,953	24,827	12,592
Other assets			6,480
Operating lease right-of-use asset	305,712	333,904	56,122
Total Assets	2,812,998	5,951,736	8,653,545
Current Liabilities
Accrued interest payable - related parties	130,898	110,453
Convertible notes payable, net	826,235	595,999
Derivative liability	504
Operating lease liability	62,092	52,479	62,823
Total Current Liabilities	1,384,620	1,042,237	975,676
Convertible notes payable non-current, net		135,089
Derivative liability	359,919	414,512
Operating lease liability non-current	267,025	304,127
Total Liabilities	2,011,564	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	21	20	17
Additional paid in capital, as restated	29,996,963	29,489,055	26,518,433
Accumulated deficit, as restated	(29,195,550)	(25,433,304)	(18,840,581)
Total Stockholders’ Equity	801,434	4,055,771	7,677,869
Total Liabilities and Stockholders’ Equity	2,812,998	5,951,736	8,653,545
Nonrelated Party [Member]
Current Liabilities
Accounts payable and accrued expenses related party	364,891	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

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.00001	$ 0.00001	$ 0.00001
Preferred stock, liquidation preference per share	$ 1,000	$ 1,000	$ 1,000
Preferred stock, shares authorized	20,000,000	20,000,000	20,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0	0
Common stock, par value	$ 0.00001	$ 0.00001	$ 0.00001
Common stock, shares authorized	100,000,000	100,000,000	100,000,000
Common stock, shares issued	2,106,233	2,008,689	1,700,414
Common stock, shares outstanding	2,106,233	2,008,689	1,700,414
Property and equipment, accumulated depreciation		$ 121,685	$ 114,875

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Revenue
Operating expenses
Research and development	645,719	839,665	1,231,823	1,761,466	3,517,093	1,047,385
General and administrative	310,038	209,279	634,647	464,633	1,046,854	473,714
Legal and professional	526,877	416,688	1,001,011	784,312	1,328,435	822,727
Total operating expenses	1,482,634	1,465,632	2,867,481	3,010,411	5,892,382	2,343,826
Loss from operations	(1,482,634)	(1,465,632)	(2,867,481)	(3,010,411)	(5,892,382)	(2,343,826)
Other income (expense)
Interest income	14,158	19,267	35,611	35,955	79,117
Finance fee				(104,245)	(104,245)	(189,912)
Change in fair value of derivative liabilities	(143,773)	434,275	54,089	1,675,275	2,216,488	(189,000)
Change in fair value of warrant liabilities, as restated						(398,675)
Gain on sale of marketable securities	39,683	1,744	43,720	1,744	4,970
Change in fair value of marketable securities	(27,964)	(26,534)	(28,670)	11,528	71,568
Loss on settlement of convertible debt		(415,553)	(71,315)	(433,807)	(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	(548,581)	(718,740)	(894,765)	(149,057)	(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	$ (2,031,215)	$ (2,184,372)	$ (3,762,246)	$ (3,159,468)	$ (6,592,723)	$ (6,747,137)
Weighted average common shares outstanding basic	2,104,933	1,780,171	2,090,890	1,742,520	1,866,275	1,337,742
Weighted average common shares outstanding diluted	2,104,933	1,780,171	2,090,890	1,742,520	1,866,275	1,337,742
Net loss per share - basic	$ (0.96)	$ (1.23)	$ (1.80)	$ (1.81)	$ (3.53)	$ (5.04)
Net loss per share - diluted	$ (0.96)	$ (1.23)	$ (1.80)	$ (1.81)	$ (3.53)	$ (5.04)
Related Party [Member]
Other income (expense)
Interest expense		$ (2,588)		$ (6,825)	$ (6,825)	$ (52,010)
Nonrelated Party [Member]
Other income (expense)
Interest expense	$ (430,685)	$ (729,351)	$ (928,200)	$ (1,328,682)	$ (2,484,193)	$ (428,688)

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total	Preferred Stock [Member] Series A Preferred Stock [Member]	Common Stock to be Issued [Member]
Balance at Dec. 31, 2021	$ 12	$ 12,063,940	$ (13,844,512)	$ (1,764,220)		$ 16,340
Balance, shares at Dec. 31, 2021	1,164,039				1,213
Common stock issued for restricted stock units
Common stock issued for restricted stock units, shares	3,500
Stock-based compensation		237,547		237,547
Net loss			(4,996,069)	(4,996,069)
Warrants issued for financing costs, net of issuance fees of $8,727		14,662		14,662
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
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
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	54,666				(1,213)
Reclassification of fair value of warrant liabilities to equity, as restated		881,553		881,553
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 conversion of accrued interest and principal		104,547		104,547
Common stock issued for conversion of accrued interest and principal, shares	6,375
Stock-based compensation		8,333		8,333
Net loss			(975,097)	(975,097)
Warrants issued for financing costs, net of issuance fees of $8,727		90,816		90,816
Balance at Mar. 31, 2023	$ 17	26,722,129	(19,815,678)	6,906,468
Balance, shares at Mar. 31, 2023	1,706,789
Balance at Dec. 31, 2022	$ 17	26,518,433	(18,840,581)	7,677,869
Balance, shares at Dec. 31, 2022	1,700,414
Net loss				(3,159,468)
Common stock issued for cash upon initial public offering and exercise of warrants, net of issuance costs, as restated, shares	234,864
Common stock issued upon conversion of convertible debt and exercise of related warrants, as restated, shares	234,864
Balance at Jun. 30, 2023	$ 19	28,935,641	(22,000,050)	6,935,610
Balance, shares at Jun. 30, 2023	1,935,278
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 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
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)
Warrants issued for financing costs, net of issuance fees of $8,727		90,816		$ 90,816
Common stock issued for cash upon initial public offering and exercise of warrants, net of issuance costs, as restated, shares	297,625
Common stock issued upon conversion of convertible debt and exercise of related warrants, as restated, 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
Balance at Mar. 31, 2023	$ 17	26,722,129	(19,815,678)	6,906,468
Balance, shares at Mar. 31, 2023	1,706,789
Common stock issued for conversion of accrued interest and principal	$ 2	2,163,990		2,163,992
Common stock issued for conversion of accrued interest and principal, shares	228,489
Stock-based compensation		49,522		49,522
Net loss			(2,184,372)	(2,184,372)
Common stock issued for cash upon initial public offering and exercise of warrants, net of issuance costs, as restated, shares	228,489
Common stock issued upon conversion of convertible debt and exercise of related warrants, as restated, shares	228,489
Balance at Jun. 30, 2023	$ 19	28,935,641	(22,000,050)	6,935,610
Balance, shares at Jun. 30, 2023	1,935,278
Balance at Dec. 31, 2023	$ 20	29,489,055	(25,433,304)	4,055,771
Balance, shares at Dec. 31, 2023	2,008,689
Common stock issued for conversion of accrued interest and principal	$ 1	325,297		325,298
Common stock issued for conversion of accrued interest and principal, shares	78,197
Common stock issued for restricted stock units
Common stock issued for restricted stock units, shares	15,625
Stock-based compensation		111,449		111,449
Net loss			(1,731,031)	(1,731,031)
Balance at Mar. 31, 2024	$ 21	29,925,801	(27,164,335)	2,761,487
Balance, shares at Mar. 31, 2024	2,102,511
Balance at Dec. 31, 2023	$ 20	29,489,055	(25,433,304)	4,055,771
Balance, shares at Dec. 31, 2023	2,008,689
Common stock issued for restricted stock units, shares	19,347
Net loss				(3,762,246)
Common stock issued for cash upon initial public offering and exercise of warrants, net of issuance costs, as restated, shares	78,197
Common stock issued upon conversion of convertible debt and exercise of related warrants, as restated, shares	78,197
Balance at Jun. 30, 2024	$ 21	29,996,963	(29,195,550)	801,434
Balance, shares at Jun. 30, 2024	2,106,233
Balance at Mar. 31, 2024	$ 21	29,925,801	(27,164,335)	2,761,487
Balance, shares at Mar. 31, 2024	2,102,511
Common stock issued for restricted stock units
Common stock issued for restricted stock units, shares	3,722
Stock-based compensation		71,162		71,162
Net loss			(2,031,215)	(2,031,215)
Common stock issued for cash upon initial public offering and exercise of warrants, net of issuance costs, as restated, shares	0
Common stock issued upon conversion of convertible debt and exercise of related warrants, as restated, shares	0
Balance at Jun. 30, 2024	$ 21	$ 29,996,963	$ (29,195,550)	$ 801,434
Balance, shares at Jun. 30, 2024	2,106,233

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Changes in Stockholders' Equity (Parenthetical) - USD ($)	3 Months Ended	6 Months Ended		12 Months Ended
	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Statement of Stockholders' Equity [Abstract]
Warranst of issuance fees	$ 8,727	$ 0	$ 8,727	$ 8,727	$ 0

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (3,762,246)	$ (3,159,468)	$ (6,592,723)	$ (4,996,069)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	2,874	2,970	6,811	5,972
Change in fair value of derivative liability, as restated	(54,089)	(1,675,275)	(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	832,014	1,116,422	2,123,049	377,384
Gain on marketable securities	(43,720)	(1,744)	(4,970)
Change in fair value of marketable securities	28,670	(11,528)	(71,568)
Accrued interest settled with common stock	18,783	240,831	294,927
Loss on settlement of notes payable and convertible notes payable, as restated	71,315	433,807	477,221	1,795,652
Gain on forgiveness of Paycheck Protection Program				(73,007)
Gain on settlement on accounts payable				(328,687)
Stock-based compensation, as restated	182,611	57,855	181,960	237,547
Changes in operating assets and liabilities:
Accrued interest income	7,675	(6,950)	(14,901)
Prepaid expenses	(25,045)	82,199	46,675	(156,282)
Accounts payable and accrued expenses	82,031	(28,004)	166,115	(382,881)
Accounts payable and accrued expenses - related parties	(446)	(12,500)	(12,054)	12,500
Accrued interest payable, as restated	20,445	75,511	110,453	18,378
Accrued interest payable - related parties		(98,135)	(98,135)	51,188
Other assets			6,480
Change in operating lease asset and liabilities	703	(30)	16,001	(5,693)
Net cash used in operating activities	(2,638,425)	(2,984,039)	(5,581,147)	(2,666,411)
CASH FLOWS FROM INVESTING ACTIVITIES:
Investment in marketable securities	(35,982)	(2,970,905)	(2,998,572)
Proceeds from disposition of marketable securities	1,295,252	80,000	187,895
Purchase of equipment			(19,046)
Net cash provided by (used in) investing activities	1,259,270	(2,890,905)	(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)	(685,473)	(50,000)
Proceeds from convertible notes payable, as restated		3,935,000	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)	(345,000)	(17,363)
Payment of convertible note payable	(501,667)		(334,444)
Net cash provided by (used in) financing activities	(501,667)	2,904,527	2,570,083	10,578,865
Net change in cash and cash equivalents	(1,880,822)	(2,970,417)	(5,840,787)	7,912,454
Cash and cash equivalents, beginning of period	2,576,416	8,417,203	8,417,203	504,749
Cash and cash equivalents, end of period	695,594	5,446,786	2,576,416	8,417,203
Cash paid for:
Interest	56,958	102,373	164,807	39,201
Income taxes
Supplemental non-cash financing activities:
Common stock issued for conversion of accrued interest
Common stock issued for settlement of debt	325,298	2,268,539
Warrants issued for financing fees, net of issuance fees of $8,727 and $0, respectively, as restated		90,816	90,816	14,662
Initial recognition of right of use asset and liability		$ 365,556	365,556
Fair value of freestanding instruments in excess of proceeds, as restated				189,912
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
Reclassification of fair value of warrant liabilities to equity, as restated				$ 881,553

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Cash Flows (Parenthetical) - USD ($)	3 Months Ended	6 Months Ended		12 Months Ended
	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Statement of Cash Flows [Abstract]
Warranst of issuance fees	$ 8,727	$ 0	$ 8,727	$ 8,727	$ 0

Organization and Liquidity

Organization and Liquidity	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Liquidity	Note 1 – Organization and Liquidity Organization and Line of Business Shuttle Pharmaceuticals Holdings, Inc. (“we”, “us”, “our”, the “Company”) was originally 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 initially 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 in September 2022, 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 its clinical trials that will cause the Company or the FDA to delay or suspend the 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 unaudited condensed 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 $ 3.8 no 1.1 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 four 127,260 18.80 3.6 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 unaudited condensed 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.	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	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Accounting Changes and Error Corrections [Abstract]
Restatement of Previously Issued Financial Statements	Note 2 – Restatement of Previously Issued Financial Statements 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 ) (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	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 ); identification of deferred IPO costs (decrease of ($ 55,182 ); identification of costs to be recorded against Series A Preferred Stock carrying value (decrease of 89,118 ); adjustment to the estimated fair value of warrant liability (increase of $ 240,930 ); adjustment to the carrying value of notes payable, including recognition of day 1 loss (increase of $ 274,048 ); and stock compensation adjustments (increase of $ 8,009,461 ).

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 – Summary of Significant Accounting Policies Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial statements and with the instructions to Form 10-Q and Rule 8-03 of Regulation S-X of the United States Securities and Exchange Commission (“SEC”). Accordingly, they do not contain all information and notes required by GAAP for annual financial statements. A complete discussion of the Company’s significant accounting policies is included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023. In the opinion of the Company’s management, the accompanying unaudited condensed consolidated financial statements contain all of the adjustments necessary to present the financial position of the Company as of June 30, 2024 and the results of operations and cash flows for the periods presented. The accompanying condensed consolidated financial statements of the Company have not been audited by the Company’s independent registered public accounting firm, except that the year-end consolidated balance sheet was derived from audited financial statements. The results of operations for the six months ended June 30, 2024 are not necessarily indicative of the operating results for the full fiscal year or any future period. These unaudited condensed consolidated financial statements should be read in conjunction with the restated financial statements and related notes thereto for the year ended December 31, 2023 included in the Company’s Annual Report on Form 10-K/A filed with the SEC on September 3, 2024. 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 0.00001 2,111,235 2,106,233 Basis of Consolidation The unaudited condensed 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. Correction of an Immaterial Error in the Prior Period Financial Statements During the fourth quarter of 2023, the Company determined that the prior year consolidated financial statements had a misstatement caused by an immaterial classification error of certain research and development expenses in accordance with Accounting Standards Codification (“ASC”) 730. As a result, certain prior year amounts have been corrected for consistency with the current year presentation. The Company assessed the materiality of this change in presentation on prior period consolidated financial statements in accordance with SEC Staff Accounting Bulletin No. 99, “Materiality,” (ASC Topic 250, Accounting Changes and Error Corrections). Based on this assessment, the Company concluded that these error corrections in its unaudited condensed consolidated statements of operations are not material to any previously presented financial statements based upon overall considerations of both quantitative and qualitative factors. The corrections had no impact on the unaudited condensed consolidated balance sheet, unaudited condensed consolidated statements of cash flows, or unaudited condensed consolidated statement of changes in stockholders’ equity, to these financial statements, or for any previously presented interim or annual financial statements. Further, the corrections did not result in a change in quarterly or year-to-date operating losses, basic or diluted earnings per share, or working capital. The quarterly correction required for the three and six months ended June 30, 2023 was $ 93,708 182,715 Schedule of the Error Correction June 30, 2023 Correction Corrected June 30, 2023 Research and development expense $ 1,944,181 $ (182,715 ) $ 1,761,466 General and administrative expense 281,918 182,715 464,633 Total $ 2,226,099 $ - $ 2,226,099 Use of Estimates The preparation of unaudited condensed 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 unaudited condensed 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 unaudited condensed 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 June 30, 2024 and December 31, 2023, cash and cash equivalents consisted of the following: Schedule of Cash and Cash Equivalents June 30, December 31, 2024 2023 Cash $ 645,594 $ 1,550,098 Money market funds 50,000 1,026,318 Total cash and cash equivalents $ 695,594 $ 2,576,416 Periodically, the Company may carry cash balances at financial institutions in excess of the federally insured limit of $ 250,000 0.4 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. The marketable securities held by the Company, which are classified as trading marketable securities, consisted of an outstanding balance of $ 1.6 2.9 14,158 19,267 39,683 1,744 27,964 26,534 35,611 35,955 43,720 1,744 28,670 11,528 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 June 30, 2024 and December 31, 2023: Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis June 30, 2024 Level 1 Level 2 Level 3 Carrying Value Assets Marketable Securities: United States Treasury Bonds $ 1,642,995 $ - $ - $ 1,642,995 Total Assets $ 1,642,995 $ - $ - $ 1,642,995 Liabilities Derivative Liability - Warrants $ - $ - $ 359,919 $ 359,919 Derivative Liability - Accelerated feature - - 504 504 Total Liabilities $ - $ - $ 360,423 $ 360,423 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 Derivative Liability - - 3,852 3,852 Total Liabilities $ - $ - $ 414,512 $ 414,512 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 unaudited condensed consolidated statements of operations. For our liability classified derivative financial instruments, the Company used a Monte Carlo valuation model to value the derivative instruments at inception and on subsequent valuation dates. For our equity classified derivative financial instruments, we used a Black-Scholes option-pricing model at the grant date to value the derivative instrument. 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 unaudited condensed consolidated balance 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. 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 Derivatives and Hedging 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 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 unaudited condensed consolidated statements of operations. The fair value of the warrants is estimated using a Black-Scholes pricing model or a Monte Carlo simulation. 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 three and six months ended June 30, 2024 and 2023, a portion of personnel-related expenses and stock-based compensation expense for these individuals totaling $ 0.1 0.3 0.2 0.6 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 Net Loss Per Common Stock Net loss per share of common stock requires presentation of basic earnings per share on the face of the unaudited condensed consolidated 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 unaudited condensed consolidated financial statements, basic loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per share is computed by dividing net income by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants unless the result would be antidilutive. The dilutive effect of restricted stock units subject to vesting and other stock-based payment awards 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 six months ended June 30, 2024 and 2023, 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 June 30, June 30, 2024 2023 Convertible notes (Note 5) 80,744 155,378 Warrant (Note 6) 184,000 184,000 Restricted stock units (Note 6) 58,839 10,382 323,583 349,760 Deferred Offering Costs Pursuant to ASC 340-10-S99-1, costs directly attributable to an offering of equity securities are deferred and would be charged against the gross proceeds of an offering as a reduction of additional paid-in capital. Deferred offering costs may consist of underwriting, legal, accounting, and other expenses incurred through the balance sheet date that are directly related to a proposed public offering. Should the proposed public offering prove to be unsuccessful, any deferred costs, as well as additional expenses to be incurred, will be expensed. Recent Accounting Pronouncements In November 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2023-07, Segment Reporting Topic 280, “Segment Reporting-Improvements to Reportable Segment Disclosures,” which allows disclosure of one or more measures of segment profit or loss used by the chief operating decision maker to allocate resources and assess performance. Additionally, the standard requires enhanced disclosures of significant segment expenses and other segment items, as well as incremental qualitative disclosures on both an annual and interim basis. This guidance is effective for annual reporting periods beginning after December 15, 2023, and interim reporting periods after December 15, 2024. Early adoption is permitted and retrospective application is required for all periods presented. The adoption of this new guidance is not expected to have a significant impact on our consolidated financial statements. In December 2023, the FASB issued ASU No. 2023-09, Income Taxes Topic 740, “Income Tax-Improvements to Income Tax Disclosures,” which requires enhanced disclosures, including specific categories and disaggregation of information in the effective tax rate reconciliation, disaggregated information related to income taxes paid, income or loss from continuing operations before income tax expense or benefit, and income tax expense or benefit from continuing operations. This guidance is effective for annual reporting periods beginning after December 15, 2024. Early adoption is permitted and should be applied on a prospective basis, however retrospective application is permitted. The Company is currently evaluating the impact of adopting this guidance on its consolidated and condensed financial statements and disclosures included within notes to consolidated and condensed financial statements.	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	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Leases
Leases	Note 3 – Leases Operating lease right-of-use (“ROU”) assets and liabilities are recognized at the present value of the future lease payments as of the lease commencement date. Operating lease expense is recognized on a straight-line basis over the lease term. During the six months ended June 30, 2023, the Company had a lease agreement which allowed for the use of a laboratory facility for a monthly payment of $ 6,480 October 31, 2023 The Company currently has a lease agreement which allows for the use of a laboratory facility, entered into on February 16, 2023, with base rent of $ 7,206 64 3 commenced June 1, 2023 50% 3,300 43,234 3,891 50% 3,315 March 1, 2025 The following summarizes the ROU lease expense components and cash flow information for the Company’s operating leases: Schedule of Right-of Use Asset and Lease Information about Operating Lease Three Months Ended Six Months Ended June 30, June 30, 2024 2023 2024 2023 Operating lease cost $ 22,947 $ 25,193 $ 45,894 $ 42,737 Variable lease cost 9,937 - 20,377 - Sublease income (2,163 ) (2,121 ) (4,326 ) (4,242 ) Total lease cost $ 30,721 $ 23,072 $ 61,945 $ 38,495 Cash paid for operating cash flows from operating leases $ 22,707 $ 23,331 $ 45,189 $ 42,771 Right-of-use assets obtained in exchange for new operating lease liability $ - $ - $ - $ 365,556 Supplemental balance sheet information related to operating leases was as follows: Schedule of Balance Sheet Information Related to Operating Leases June 30, December 31, 2024 2023 Weighted-average remaining lease term (year) 4.18 4.98 Weighted-average discount rate 10.48 % 10.46 % Future non-cancelable minimum lease payments under the operating lease liability as of June 30, 2024, are as follows: Schedule of Future Non-cancelable Minimum Lease Payments Under Operating Lease Liability Years Ended December 31, 2024 (excluding the six months ended June 30, 2024) $ 46,313 2025 94,246 2026 97,074 2027 99,986 2028 68,235 2028 Total future minimum lease payments 405,854 Less: imputed interest (76,737 ) Present value of payments $ 329,117	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 Operating Lease Liability Years ended December 31, 2024 (excluding the six months ended June 30, 2024) 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	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Notes Payable-related Party
Notes Payable-Related Party	Note 4 – Notes Payable-Related Party During the three and six months ended June 30, 2023 the Company incurred $ 2,588 6,825 , respectively, in interest expense. During the three and six months ended June 30, 2023 principal payments of $ 139,229 and $ 685,473 and accrued interest of $ 25,917 and $ 102,373 were paid, respectively, on notes to related parties. The principal and accrued interest for these notes were fully paid by December 31, 2023.	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

Convertible Notes and Notes Pay

Convertible Notes and Notes Payable	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Debt Disclosure [Abstract]
Convertible Notes and Notes Payable	Note 5 – Convertible Notes and 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 3,935,000 218 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. 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 $ 10.0 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 three and six months ended June 30, 2024, the Company recorded interest expense of $ 430,685 928,200 386,505 832,014 0 235,200 0 18,783 0 78,197 501,667 56,958 558,628 During the three and six months ended June 30, 2023, the Company recorded interest expense of $ 729,351 1,328,682 549,125 1,012,177 1,527,750 1,593,900 220,689 240,831 228,489 234,864 As of June 30, 2024, the outstanding principal for the convertible note was $ 1,517,989 691,754 826,235	Note 6 - Notes Payable Convertible Notes and 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	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Equity [Abstract]
Stockholders’ Equity	Note 6 – Stockholders’ Equity Common Stock During the three and six months ended June 30, 2024, the Company issued: ● 0 78,197 0 235,200 0 18,783 0 71,315 ● 3,722 19,347 During the three and six months ended June 30, 2023, the Company issued: ● 228,489 234,864 1,527,750 1,593,900 220,689 240,831 415,553 433,807 Warrants 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 six months ended June 30, 2024 were as follows: Schedule of Warrants Activity Number of Weighted Average Average Warrants Shares Exercise Price Life (years) Outstanding, December 31, 2023 184,000 $ 23.20 2.77 Granted - - - Outstanding, June 30, 2024 184,000 $ 23.20 2.29 The intrinsic value of the warrants as of June 30, 2024 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 3,000,000 138,234 79,395 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 three and six months ended June 30, 2024 and 2023, pursuant to agreements with officers and consultants, 28,455 53,455 4,291 7,416 100,000 141,840 47,400 95,400 182,611 57,855 13,033 46,986 41,190 41,190 As of June 30, 2024, there was $ 190,779 1.97 A summary of activity regarding the Restricted Stock Units issued follows: Schedule of Restricted Stock Units (RSUs) Number of RSUs Weighted Average Fair Value Per RSU Outstanding, December 31, 2023 24,731 $ 11.76 Granted 53,455 2.65 Vested (19,347 ) 7.58 Outstanding, June 30, 2024 58,839 $ 4.87 Rights Offering and Financing Commitment On 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 the Company’s common stock, (ii) a warrant to purchase one share of the Company’s 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 Company filed an initial registration statement on Form S-1 (the “Form S-1”) with the SEC in April 2024 related to the registration of subscription rights to purchase the Units to be sold in the Rights Offering. The Form S-1 has not been declared effective as of the date these unaudited condensed consolidated financial statements were issued. Upon the Form S-1 being declared effective, 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 the Company’s existing stockholders, the Company will not close on the offering and any funds raised and held in escrow will be returned to investors In conjunction with its entry into the Purchase Agreement, on February 7, 2024, the Company entered into a placement agent and advisory services agreement (the “Placement Agent Agreement”) with BSL, pursuant to which BSL and BSL’s affiliates will provide the Company with regular and customary financial consulting advice and will act as placement agent, on a best efforts basis, for the Rights Offering. In exchange for its services, BSL will receive a commitment fee equal to $ 112,500 40,000 As of June 30, 2024, the Company has incurred $ 142,000	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	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Derivative Liabilities	Note 7 – 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. In January 2023, in connection with the Alto Convertible Note, the Company issued warrants to purchase 127,260 18.80 1,189,000 359,919 The Company has determined the Acceleration Option is an embedded derivative within the host instrument and has bifurcated it from the host instrument and recorded it as a derivative liability valued at $ 1,442,000 The Company 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 ($ 2,631,000 360,423 12.64 14 The key inputs for the Monte Carlo simulation as of June 30, 2024, were as follows: Schedule of Monte Carlo Simulation Assumption Net cash settlement and down round key valuation inputs – warrants* Annualized volatility 89.76 99.20 % Risk-free interest rate 4.61 5.48 % Quoted VWAP $ 3.12 Exercise price $ 18.80 Probability assessment 2.5 30 % Illiquidity discount - 15 % Time period (years) 0.11 2.53 * Based on a Monte Carlo simulation analysis of 250,000 iterations Acceleration option key valuation inputs* Annualized volatility 64.76 74.98 % Risk-free interest rate 5.23 5.48 % Quoted VWAP $ 3.12 Illiquidity discount - 15 % Time period (years) 0 0.7 * Based on a Monte Carlo simulation analysis of 250,000 iterations The following table summarizes the changes in the derivative liabilities: Schedule of Derivative Liabilities Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Warrants Accelerated Feature Balance - December 31, 2023 $ 410,660 $ 3,852 Gain on change in fair value (196,045 ) (1,817 ) Balance - March 31, 2024 $ 214,615 $ 2,035 (Gain) loss on change in fair value 145,304 (1,531 ) Balance - June 30, 2024 $ 359,919 $ 504	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	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Related Party Transactions [Abstract]
Related Party transactions	Note 8 – 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. During the six months ended June 30, 2024 and 2023, the Company expensed $ 0 608,000	Note 9 – Related Party Transactions 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	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Income Taxes	Note 10 – Income Taxes Schedule of Reconciliation of Income Tax Benefit Schedule of Components of Deferred Tax Assets Schedule of Effective Income Tax Rate Reconciliation	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)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Quarterly Financial Data
Quarterly Financial Data (Unaudited and Restated)	Note 11 – Quarterly Financial Data (Unaudited and Restated) Schedule of Quarterly Financial Data	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	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Subsequent Events [Abstract]
Subsequent Events	Note 9 – Subsequent Events See Note 2, Summary of Significant Accounting Policies, Reverse Stock Split, above. 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 to the Investor, which funds will be held as collateral to the balance owed under the Alto Convertible Note, and received a waiver from the Investor related to the default. Alliance Global Partners On July 30, 2024, the Company engaged A.G.P./Alliance Global Partners (“AGP”) 10.0 million. Phase II study of Ropidoxuridine 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	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”) 10

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial statements and with the instructions to Form 10-Q and Rule 8-03 of Regulation S-X of the United States Securities and Exchange Commission (“SEC”). Accordingly, they do not contain all information and notes required by GAAP for annual financial statements. A complete discussion of the Company’s significant accounting policies is included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023. In the opinion of the Company’s management, the accompanying unaudited condensed consolidated financial statements contain all of the adjustments necessary to present the financial position of the Company as of June 30, 2024 and the results of operations and cash flows for the periods presented. The accompanying condensed consolidated financial statements of the Company have not been audited by the Company’s independent registered public accounting firm, except that the year-end consolidated balance sheet was derived from audited financial statements. The results of operations for the six months ended June 30, 2024 are not necessarily indicative of the operating results for the full fiscal year or any future period. These unaudited condensed consolidated financial statements should be read in conjunction with the restated financial statements and related notes thereto for the year ended December 31, 2023 included in the Company’s Annual Report on Form 10-K/A filed with the SEC on September 3, 2024.	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”).
Reverse Stock Split	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 0.00001 2,111,235 2,106,233
Basis of Consolidation	Basis of Consolidation The unaudited condensed 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.	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	Correction of an Immaterial Error in the Prior Period Financial Statements During the fourth quarter of 2023, the Company determined that the prior year consolidated financial statements had a misstatement caused by an immaterial classification error of certain research and development expenses in accordance with Accounting Standards Codification (“ASC”) 730. As a result, certain prior year amounts have been corrected for consistency with the current year presentation. The Company assessed the materiality of this change in presentation on prior period consolidated financial statements in accordance with SEC Staff Accounting Bulletin No. 99, “Materiality,” (ASC Topic 250, Accounting Changes and Error Corrections). Based on this assessment, the Company concluded that these error corrections in its unaudited condensed consolidated statements of operations are not material to any previously presented financial statements based upon overall considerations of both quantitative and qualitative factors. The corrections had no impact on the unaudited condensed consolidated balance sheet, unaudited condensed consolidated statements of cash flows, or unaudited condensed consolidated statement of changes in stockholders’ equity, to these financial statements, or for any previously presented interim or annual financial statements. Further, the corrections did not result in a change in quarterly or year-to-date operating losses, basic or diluted earnings per share, or working capital. The quarterly correction required for the three and six months ended June 30, 2023 was $ 93,708 182,715 Schedule of the Error Correction June 30, 2023 Correction Corrected June 30, 2023 Research and development expense $ 1,944,181 $ (182,715 ) $ 1,761,466 General and administrative expense 281,918 182,715 464,633 Total $ 2,226,099 $ - $ 2,226,099	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 unaudited condensed 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 unaudited condensed 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 unaudited condensed consolidated financial statements for the recognition of research and development expenses, valuation of warrants and valuation of bifurcated derivative liabilities and other financial instruments.	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 June 30, 2024 and December 31, 2023, cash and cash equivalents consisted of the following: Schedule of Cash and Cash Equivalents June 30, December 31, 2024 2023 Cash $ 645,594 $ 1,550,098 Money market funds 50,000 1,026,318 Total cash and cash equivalents $ 695,594 $ 2,576,416 Periodically, the Company may carry cash balances at financial institutions in excess of the federally insured limit of $ 250,000 0.4	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. The marketable securities held by the Company, which are classified as trading marketable securities, consisted of an outstanding balance of $ 1.6 2.9 14,158 19,267 39,683 1,744 27,964 26,534 35,611 35,955 43,720 1,744 28,670 11,528	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 June 30, 2024 and December 31, 2023: Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis June 30, 2024 Level 1 Level 2 Level 3 Carrying Value Assets Marketable Securities: United States Treasury Bonds $ 1,642,995 $ - $ - $ 1,642,995 Total Assets $ 1,642,995 $ - $ - $ 1,642,995 Liabilities Derivative Liability - Warrants $ - $ - $ 359,919 $ 359,919 Derivative Liability - Accelerated feature - - 504 504 Total Liabilities $ - $ - $ 360,423 $ 360,423 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 Derivative Liability - - 3,852 3,852 Total Liabilities $ - $ - $ 414,512 $ 414,512	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.
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 unaudited condensed consolidated statements of operations. For our liability classified derivative financial instruments, the Company used a Monte Carlo valuation model to value the derivative instruments at inception and on subsequent valuation dates. For our equity classified derivative financial instruments, we used a Black-Scholes option-pricing model at the grant date to value the derivative instrument. 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 unaudited condensed consolidated balance 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.	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.
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 Derivatives and Hedging 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 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 unaudited condensed consolidated statements of operations. The fair value of the warrants is estimated using a Black-Scholes pricing model or a Monte Carlo simulation.	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.
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 three and six months ended June 30, 2024 and 2023, a portion of personnel-related expenses and stock-based compensation expense for these individuals totaling $ 0.1 0.3 0.2 0.6 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	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
Net Loss Per Common Stock	Net Loss Per Common Stock Net loss per share of common stock requires presentation of basic earnings per share on the face of the unaudited condensed consolidated 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 unaudited condensed consolidated financial statements, basic loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per share is computed by dividing net income by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants unless the result would be antidilutive. The dilutive effect of restricted stock units subject to vesting and other stock-based payment awards 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 six months ended June 30, 2024 and 2023, 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 June 30, June 30, 2024 2023 Convertible notes (Note 5) 80,744 155,378 Warrant (Note 6) 184,000 184,000 Restricted stock units (Note 6) 58,839 10,382 323,583 349,760	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
Deferred Offering Costs	Deferred Offering Costs Pursuant to ASC 340-10-S99-1, costs directly attributable to an offering of equity securities are deferred and would be charged against the gross proceeds of an offering as a reduction of additional paid-in capital. Deferred offering costs may consist of underwriting, legal, accounting, and other expenses incurred through the balance sheet date that are directly related to a proposed public offering. Should the proposed public offering prove to be unsuccessful, any deferred costs, as well as additional expenses to be incurred, will be expensed.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In November 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2023-07, Segment Reporting Topic 280, “Segment Reporting-Improvements to Reportable Segment Disclosures,” which allows disclosure of one or more measures of segment profit or loss used by the chief operating decision maker to allocate resources and assess performance. Additionally, the standard requires enhanced disclosures of significant segment expenses and other segment items, as well as incremental qualitative disclosures on both an annual and interim basis. This guidance is effective for annual reporting periods beginning after December 15, 2023, and interim reporting periods after December 15, 2024. Early adoption is permitted and retrospective application is required for all periods presented. The adoption of this new guidance is not expected to have a significant impact on our consolidated financial statements. In December 2023, the FASB issued ASU No. 2023-09, Income Taxes Topic 740, “Income Tax-Improvements to Income Tax Disclosures,” which requires enhanced disclosures, including specific categories and disaggregation of information in the effective tax rate reconciliation, disaggregated information related to income taxes paid, income or loss from continuing operations before income tax expense or benefit, and income tax expense or benefit from continuing operations. This guidance is effective for annual reporting periods beginning after December 15, 2024. Early adoption is permitted and should be applied on a prospective basis, however retrospective application is permitted. The Company is currently evaluating the impact of adopting this guidance on its consolidated and condensed financial statements and disclosures included within notes to consolidated and condensed financial statements.	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 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
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.
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.
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

Restatement of Previously Iss_2

Restatement of Previously Issued Financial Statements (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	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 ) (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	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 ); identification of deferred IPO costs (decrease of ($ 55,182 ); identification of costs to be recorded against Series A Preferred Stock carrying value (decrease of 89,118 ); adjustment to the estimated fair value of warrant liability (increase of $ 240,930 ); adjustment to the carrying value of notes payable, including recognition of day 1 loss (increase of $ 274,048 ); and stock compensation adjustments (increase of $ 8,009,461 ).

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Schedule of the Error Correction	Schedule of the Error Correction June 30, 2023 Correction Corrected June 30, 2023 Research and development expense $ 1,944,181 $ (182,715 ) $ 1,761,466 General and administrative expense 281,918 182,715 464,633 Total $ 2,226,099 $ - $ 2,226,099
Schedule of Cash and Cash Equivalents	Schedule of Cash and Cash Equivalents June 30, December 31, 2024 2023 Cash $ 645,594 $ 1,550,098 Money market funds 50,000 1,026,318 Total cash and cash equivalents $ 695,594 $ 2,576,416	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 June 30, 2024 and December 31, 2023: Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis June 30, 2024 Level 1 Level 2 Level 3 Carrying Value Assets Marketable Securities: United States Treasury Bonds $ 1,642,995 $ - $ - $ 1,642,995 Total Assets $ 1,642,995 $ - $ - $ 1,642,995 Liabilities Derivative Liability - Warrants $ - $ - $ 359,919 $ 359,919 Derivative Liability - Accelerated feature - - 504 504 Total Liabilities $ - $ - $ 360,423 $ 360,423 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 Derivative Liability - - 3,852 3,852 Total Liabilities $ - $ - $ 414,512 $ 414,512	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 Anti-dilutive Securities Excluded from Computation of Earnings Per Share	For the six months ended June 30, 2024 and 2023, 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 June 30, June 30, 2024 2023 Convertible notes (Note 5) 80,744 155,378 Warrant (Note 6) 184,000 184,000 Restricted stock units (Note 6) 58,839 10,382 323,583 349,760	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
Schedule of Key Inputs of Warrant Liabilities	The key inputs for the Monte Carlo simulation as of June 30, 2024, were as follows: Schedule of Monte Carlo Simulation Assumption Net cash settlement and down round key valuation inputs – warrants* Annualized volatility 89.76 99.20 % Risk-free interest rate 4.61 5.48 % Quoted VWAP $ 3.12 Exercise price $ 18.80 Probability assessment 2.5 30 % Illiquidity discount - 15 % Time period (years) 0.11 2.53 * Based on a Monte Carlo simulation analysis of 250,000 iterations Acceleration option key valuation inputs* Annualized volatility 64.76 74.98 % Risk-free interest rate 5.23 5.48 % Quoted VWAP $ 3.12 Illiquidity discount - 15 % Time period (years) 0 0.7 * Based on a Monte Carlo simulation analysis of 250,000 iterations	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
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)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Leases
Schedule of Right-of Use Asset and Lease Information About Operating Lease	The following summarizes the ROU lease expense components and cash flow information for the Company’s operating leases: Schedule of Right-of Use Asset and Lease Information about Operating Lease Three Months Ended Six Months Ended June 30, June 30, 2024 2023 2024 2023 Operating lease cost $ 22,947 $ 25,193 $ 45,894 $ 42,737 Variable lease cost 9,937 - 20,377 - Sublease income (2,163 ) (2,121 ) (4,326 ) (4,242 ) Total lease cost $ 30,721 $ 23,072 $ 61,945 $ 38,495 Cash paid for operating cash flows from operating leases $ 22,707 $ 23,331 $ 45,189 $ 42,771 Right-of-use assets obtained in exchange for new operating lease liability $ - $ - $ - $ 365,556	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 Balance Sheet Information Related to Operating Leases	Supplemental balance sheet information related to operating leases was as follows: Schedule of Balance Sheet Information Related to Operating Leases June 30, December 31, 2024 2023 Weighted-average remaining lease term (year) 4.18 4.98 Weighted-average discount rate 10.48 % 10.46 %
Schedule of Future Non-cancelable Minimum Lease Payments Under Operating Lease Liability	Future non-cancelable minimum lease payments under the operating lease liability as of June 30, 2024, are as follows: Schedule of Future Non-cancelable Minimum Lease Payments Under Operating Lease Liability Years Ended December 31, 2024 (excluding the six months ended June 30, 2024) $ 46,313 2025 94,246 2026 97,074 2027 99,986 2028 68,235 2028 Total future minimum lease payments 405,854 Less: imputed interest (76,737 ) Present value of payments $ 329,117	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 Operating Lease Liability Years ended December 31, 2024 (excluding the six months ended June 30, 2024) 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)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Equity [Abstract]
Schedule of Warrants Activity	A summary of activity regarding all warrants issued for the six months ended June 30, 2024 were as follows: Schedule of Warrants Activity Number of Weighted Average Average Warrants Shares Exercise Price Life (years) Outstanding, December 31, 2023 184,000 $ 23.20 2.77 Granted - - - Outstanding, June 30, 2024 184,000 $ 23.20 2.29	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 (RSUs)	A summary of activity regarding the Restricted Stock Units issued follows: Schedule of Restricted Stock Units (RSUs) Number of RSUs Weighted Average Fair Value Per RSU Outstanding, December 31, 2023 24,731 $ 11.76 Granted 53,455 2.65 Vested (19,347 ) 7.58 Outstanding, June 30, 2024 58,839 $ 4.87	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
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

Derivative Liabilities (Tables)

Derivative Liabilities (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of Monte Carlo Simulation Assumption	The key inputs for the Monte Carlo simulation as of June 30, 2024, were as follows: Schedule of Monte Carlo Simulation Assumption Net cash settlement and down round key valuation inputs – warrants* Annualized volatility 89.76 99.20 % Risk-free interest rate 4.61 5.48 % Quoted VWAP $ 3.12 Exercise price $ 18.80 Probability assessment 2.5 30 % Illiquidity discount - 15 % Time period (years) 0.11 2.53 * Based on a Monte Carlo simulation analysis of 250,000 iterations Acceleration option key valuation inputs* Annualized volatility 64.76 74.98 % Risk-free interest rate 5.23 5.48 % Quoted VWAP $ 3.12 Illiquidity discount - 15 % Time period (years) 0 0.7 * Based on a Monte Carlo simulation analysis of 250,000 iterations	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 Liabilities	The following table summarizes the changes in the derivative liabilities: Schedule of Derivative Liabilities Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Warrants Accelerated Feature Balance - December 31, 2023 $ 410,660 $ 3,852 Gain on change in fair value (196,045 ) (1,817 ) Balance - March 31, 2024 $ 214,615 $ 2,035 (Gain) loss on change in fair value 145,304 (1,531 ) Balance - June 30, 2024 $ 359,919 $ 504	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 — $ — $ —
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
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)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of Reconciliation of Income Tax Benefit	Schedule of Reconciliation of Income Tax Benefit Schedule of Components of Deferred Tax Assets Schedule of Effective Income Tax Rate Reconciliation	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	Schedule of Components of Deferred Tax Assets Schedule of Effective Income Tax Rate Reconciliation	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	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)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Quarterly Financial Data
Schedule of 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	3 Months Ended				6 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	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 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									$ 2,031,215	$ 1,731,031	$ 2,184,372	$ 975,097	$ 3,762,246	$ 3,159,468	$ 6,592,723	$ 4,996,069
Revenues
Working capital													1,100,000		(4,600,000)
Convertible note		$ 600,000							$ 826,235				826,235		595,999
Debt instrument, face amount																			$ 500,000
Warrant term																				4 years 6 months
Warrant to purchase common stock																						62,500
Exercisable price per share						$ 8		$ 18.80								$ 111.04	$ 8			$ 16	$ 20	$ 8	$ 16
Net proceeds from warrants				$ 92,336	$ 92,336	$ 418,449
Initiated a capital offering								$ 4,500,000
Working capital													(1,100,000)		4,600,000
Proceeds from convertible debt														$ 3,935,000	$ 3,935,000	$ 550,715
Share price			$ 18.80													$ 16		$ 1
Common stock, shares issued									2,106,233				2,106,233		2,008,689	1,700,414
Common stock, shares outstanding									2,106,233				2,106,233		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]
Exercisable price per share			$ 18.80
Proceeds from convertible debt			$ 3,935,000
Institutional Investor [Member] | Securities Purchase Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt instrument, face amount								4,300,000
Net proceeds from warrants								3,600,000
Initiated a capital offering								$ 4,500,000
Investor [Member] | Forecast [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Proceeds from convertible debt		$ 600,000
Common Stock [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of shares issued							5,625,000
Sale of stock membership percentage							100%
Net income loss
Conversion of stock, shares issued							5,625,000
Share price																$ 32
Common Stock [Member] | Institutional Investor [Member] | Securities Purchase Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrant term								4 years
Warrant to purchase common stock								127,260
Exercisable price per share								$ 18.80

Schedule of Error Corrections A

Schedule of Error Corrections And Prior Period Adjustments (Details) - USD ($)			3 Months Ended				6 Months Ended		12 Months Ended
	Sep. 30, 2022	Aug. 01, 2022	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021		Sep. 30, 2023
Additional paid in capital			$ 29,996,963				$ 29,996,963		$ 29,489,055	$ 26,518,433		$ 12,063,940		$ 29,402,533	[1]
Accumulated deficit			(29,195,550)				(29,195,550)		(25,433,304)	(18,840,581)		(13,844,512)		(23,792,804)
Research and development, net of contract expense reimbursements			645,719		$ 839,665		1,231,823	$ 1,761,466	3,517,093	1,047,385
General and administrative			310,038		209,279		634,647	464,633	1,046,854	473,714
Legal and professional			526,877		416,688		1,001,011	784,312	1,328,435	822,727
Net loss from operations			(1,482,634)		(1,465,632)		(2,867,481)	(3,010,411)	(5,892,382)	(2,343,826)
Financing fee								(104,245)	(104,245)	(189,912)
Change in fair value of derivative liabilities			(143,773)		434,275		54,089	1,675,275	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			$ (2,031,215)		$ (2,184,372)		$ (3,762,246)	$ (3,159,468)	$ (6,592,723)	$ (6,747,137)
Net loss per shares - Basic			$ (0.96)		$ (1.23)		$ (1.80)	$ (1.81)	$ (3.53)	$ (5.04)
Net loss per shares - Diluted			$ (0.96)		$ (1.23)		$ (1.80)	$ (1.81)	$ (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			$ 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			$ 71,162	$ 111,449	$ 49,522	8,333			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			(2,031,215)	$ (1,731,031)	(2,184,372)	(975,097)	$ (3,762,246)	$ (3,159,468)	(6,592,723)	(4,996,069)
Change in fair value of derivative liabilities			143,773		(434,275)		(54,089)	(1,675,275)	(2,216,488)	189,000
Change in fair value of warrant liabilities		$ 146,624								398,675
Amortization of debt discount and finance fees							832,014	1,116,422	2,123,049	377,384
Loss on settlement of convertible debt					$ 415,553		71,315	433,807	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							182,611	57,855	181,960	237,547
Accrued interest payable							20,445	75,511	110,453	18,378
Net cash used in operating activities							(2,638,425)	(2,984,039)	(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	3,935,000	550,715
Proceeds from notes payable and warrants										50,000
Payment for finance costs related to convertible notes payable										(17,363)
Net cash provided by (used in) financing activities							(501,667)	2,904,527	2,570,083	10,578,865
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	$ 90,816	$ 14,662
Warranst of issuance fees						$ 8,727	$ 0	8,727	8,727	0
Nonrelated Party [Member]
Interest expenses										(428,688)
Previously Reported [Member]
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								1,944,181		1,148,712
General and administrative								281,918		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 (used in) 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]
Interest expenses										(917,879)
Revision of Prior Period, Reclassification, Adjustment [Member]
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								(182,715)		(101,327)
General and administrative								$ 182,715		(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 (used in) 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]
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 ); identification of deferred IPO costs (decrease of ($ 55,182 ); identification of costs to be recorded against Series A Preferred Stock carrying value (decrease of 89,118 ); adjustment to the estimated fair value of warrant liability (increase of $ 240,930 ); adjustment to the carrying value of notes payable, including recognition of day 1 loss (increase of $ 274,048 ); and stock compensation adjustments (increase of $ 8,009,461 ).

Schedule of Error Corrections_2

Schedule of Error Corrections And Prior Period Adjustments (Details) (Parenthetical) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Derivatives loss	$ (143,773)	$ 434,275	$ 54,089	$ 1,675,275	$ 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
Increase decrease in dividend liability							$ 331,059

Schedule of the Error Correctio

Schedule of the Error Correction (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Research and development expense	$ 645,719	$ 839,665	$ 1,231,823	$ 1,761,466	$ 3,517,093	$ 1,047,385
General and administrative expense	$ 310,038	$ 209,279	$ 634,647	464,633	$ 1,046,854	473,714
Total				2,226,099
Previously Reported [Member]
Research and development expense				1,944,181		1,148,712
General and administrative expense				281,918		538,796
Total				2,226,099
Revision of Prior Period, Reclassification, Adjustment [Member]
Research and development expense				(182,715)		(101,327)
General and administrative expense				182,715		$ (65,082)
Total

Schedule of Cash and Cash Equiv

Schedule of Cash and Cash Equivalents (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Cash	$ 645,594	$ 1,550,098	$ 5,411,378
Money market funds	50,000	1,026,318	3,005,825
Total cash and cash equivalents	$ 695,594	$ 2,576,416	$ 8,417,203

Schedule of Fair Value, Assets

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Assets
Total Assets	$ 1,642,995	$ 2,887,215
Liabilities
Derivative Liability	504
Total Liabilities	360,423	414,512
Warrant [Member]
Liabilities
Derivative Liability	359,919	410,660
Liabilities
Derivative Liability - Warrants		410,660
Accelerated Feature [Member]
Liabilities
Derivative Liability	504	3,852
Liabilities
Derivative Liability - Accelerated feature		3,852
US Treasury Securities [Member]
Assets
United States Treasury Bonds	1,642,995	2,887,215
Fair Value, Inputs, Level 1 [Member]
Assets
Total Assets	1,642,995	2,887,215
Liabilities
Total Liabilities
Fair Value, Inputs, Level 1 [Member] | Warrant [Member]
Liabilities
Derivative Liability
Liabilities
Derivative Liability - Warrants
Fair Value, Inputs, Level 1 [Member] | Accelerated Feature [Member]
Liabilities
Derivative Liability
Liabilities
Derivative Liability - Accelerated feature
Fair Value, Inputs, Level 1 [Member] | US Treasury Securities [Member]
Assets
United States Treasury Bonds	1,642,995	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
Liabilities
Derivative Liability - Warrants
Fair Value, Inputs, Level 2 [Member] | Accelerated Feature [Member]
Liabilities
Derivative Liability
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	360,423	414,512
Fair Value, Inputs, Level 3 [Member] | Warrant [Member]
Liabilities
Derivative Liability	359,919	410,660
Liabilities
Derivative Liability - Warrants		410,660
Fair Value, Inputs, Level 3 [Member] | Accelerated Feature [Member]
Liabilities
Derivative Liability	504	3,852
Liabilities
Derivative Liability - Accelerated feature		3,852
Fair Value, Inputs, Level 3 [Member] | US Treasury Securities [Member]
Assets
United States Treasury Bonds

Schedule of Anti-dilutive Secur

Schedule of Anti-dilutive Securities Excluded from Computation of Earnings Per Share (Details) - shares	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities	323,583	349,760	328,670	50,797
Convertible Debt Securities [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities	80,744	155,378	119,939
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities	184,000	184,000	184,000	47,831
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities	58,839	10,382	24,731	2,966

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative)		3 Months Ended		6 Months Ended		12 Months Ended
	Aug. 13, 2024 $ / shares shares	Jun. 30, 2024 USD ($) $ / shares shares	Jun. 30, 2023 USD ($)	Jun. 30, 2024 USD ($) $ / shares shares	Jun. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) Integer $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Aug. 31, 2023 $ / shares	Jan. 11, 2023 $ / shares
Minimum bid price | $ / shares							$ 16	$ 1	$ 18.80
Common stock, par value | $ / shares	$ 0.00001	$ 0.00001		$ 0.00001		$ 0.00001	0.00001
Preferred stock, par value | $ / shares	0.00001	$ 0.00001		$ 0.00001		$ 0.00001	$ 0.00001
Common stock shares issued | shares		2,106,233		2,106,233		2,008,689	1,700,414
Common stock shares outstanding | shares		2,106,233		2,106,233		2,008,689	1,700,414
General and administrative expense		$ 310,038	$ 209,279	$ 634,647	$ 464,633	$ 1,046,854	$ 473,714
Cash FDIC insured amount		250,000		250,000		250,000
Cash, uninsured amount		400,000		400,000		1,849,000
Marketable securitie outstanding balance		1,642,995		1,642,995		2,887,215
Interest income		14,158	19,267	35,611	35,955	79,117
Gain on sale of marketable securities		39,683	1,744	43,720	1,744	4,970
Unrealized loss		27,964	26,534	28,670	(11,528)	(71,568)
Interest income				35,611	35,955	52,855
Marketable securities realized gain loss				43,720	1,744	4,970
Marketable securities unrealized gain loss				28,670	11,528	71,568
Share based compensation				182,611	57,855	181,960	237,547
Marketable securities		(27,964)	(26,534)	(28,670)	11,528	71,568
Research and development, net of contract expense reimbursements				0	608,000	$ 3,500,000	1,000,000
Number of reportable operating segments | Integer						1
Research and Development Expense [Member]
Share based compensation		$ 100,000	300,000	$ 200,000	600,000	$ 66,960	131,965
Share based compensation						$ 800,000	$ 500,000
Revision of Prior Period, Error Correction, Adjustment [Member]
General and administrative expense			$ 93,708		$ 182,715
Subsequent Event [Member]
Minimum bid price | $ / shares	$ 1
Reverse stock split	1-for-8 reverse stock split
Common stock shares issued | shares	2,111,235
Common stock shares outstanding | shares	2,111,235

Schedule of Right-of Use Asset

Schedule of Right-of Use Asset and Lease Information about Operating Lease (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Leases
Operating lease cost	$ 22,947	$ 25,193	$ 45,894	$ 42,737	$ 112,022	$ 70,175
Variable lease cost	9,937		20,377		24,222
Sublease income	(2,163)	(2,121)	(4,326)	(4,242)	(7,819)	(7,070)
Total lease cost	30,721	23,072	61,945	38,495	128,425	63,105
Cash paid for operating cash flows from operating leases	22,707	23,331	45,189	42,771	95,641	76,248
Right-of-use assets obtained in exchange for new operating lease liability				$ 365,556	$ 365,556

Schedule of Balance Sheet Infor

Schedule of Balance Sheet Information Related to Operating Leases (Details)	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Leases
Weighted-average remaining lease term (year)	4 years 2 months 4 days	4 years 11 months 23 days	9 months 18 days
Weighted-average discount rate - operating leases	10.48%	10.46%	10%

Schedule of Future Non-cancelab

Schedule of Future Non-cancelable Minimum Lease Payments Under Operating Lease Liability (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Leases
2024 (excluding the six months ended June 30, 2024)	$ 46,313
2024	94,246	$ 91,502
2025	97,074	94,247
2026	99,986	97,074
2027	68,235	99,986
2028		68,235
Total future minimum lease payments	405,854	451,044
Less: imputed interest	(76,737)	(94,438)
Present value of payments	$ 329,117	$ 356,606

Leases (Details Narrative)

Leases (Details Narrative) - USD ($)			6 Months Ended	12 Months Ended
	Feb. 16, 2023	Feb. 16, 2023	Jun. 30, 2023	Dec. 31, 2023
Lessee, Lease, Description [Line Items]
Lease payment			$ 6,480
Lease expiration date			Oct. 31, 2023	Oct. 31, 2023
Payments for rent	$ 3,891			$ 6,480
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
Estimated monthly common area maintenance cost	3,300
Security deposit	43,234	$ 43,234
Common area maintenance cost	$ 3,315
Deposits				$ 6,480
Lease Agreement [Member]
Lessee, Lease, Description [Line Items]
Payments for rent		$ 7,206
Lease term	64 months	64 months
Rent variable rate	3%	3%
Operating lease description		commenced June 1, 2023
Percentage of rent abatement		50%
Estimated monthly common area maintenance cost		$ 3,300
Lease Agreement [Member] | Letter of Credit [Member]
Lessee, Lease, Description [Line Items]
Lease expiration date		Mar. 01, 2025
Payments for rent		$ 3,891
Percentage of rent abatement		50%
Security deposit	$ 43,234	$ 43,234
Common area maintenance cost		$ 3,315
New Lease Agreement [Member]
Lessee, Lease, Description [Line Items]
Payments for rent	$ 7,206
Rent variable rate	3%	3%
Operating lease description	commenced June 1, 2023

Notes Payable-Related Party (De

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

1 Months Ended

3 Months Ended

6 Months Ended

12 Months Ended

Aug. 01, 2022

Jun. 21, 2021

Dec. 01, 2020

Dec. 31, 2021

Jun. 30, 2023

Jun. 30, 2024

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]

Accrued interest

$ 56,958

$ 102,373

$ 164,807

$ 39,201

Debt instrument maturiy 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.

Increase accrued interest

0

Payments upon subscription

685,473

$ 685,473

$ 50,000

Principal amount

$ 500,000

Interest rate

10%

10%

1%

Warrants to purchase of common stock

127,260

62,500

Related Party [Member]

Defined Benefit Plan Disclosure [Line Items]

Interest expense

$ 2,588

6,825

Officers Spouse [Member]

Defined Benefit Plan Disclosure [Line Items]

Proceeds from related party

139,229

685,473

Accrued interest

$ 25,917

102,373

Loan transaction amount

$ 120,000

$ 426,243

Related Party Transaction, Rate

7.50%

7.50%

Related Party Transaction, Date

Dec. 31, 2021

Interest paid

$ 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]

Loan transaction amount

$ 139,229

Related Party Transaction, Rate

7.50%

Convertible Notes and Notes P_2

Convertible Notes and Notes Payable (Details Narrative)										1 Months Ended		3 Months Ended		6 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	Jun. 30, 2024 USD ($) $ / shares shares	Jun. 30, 2023 USD ($) shares	Jun. 30, 2024 USD ($) $ / shares shares	Jun. 30, 2023 USD ($) shares	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares	Aug. 06, 2024 USD ($)	Mar. 31, 2024 USD ($)	Aug. 31, 2023 $ / shares	Jan. 31, 2023 USD ($) $ / shares shares	Apr. 29, 2022 $ / shares
Short-Term Debt [Line Items]
Principal balance			$ 500,000									$ 1,517,989		$ 1,517,989		$ 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	3,935,000	$ 550,715
Interest rate								10%	1%	10%
Convertible notes payable												10,000,000		10,000,000		10,000,000
Expected years										4 years 6 months
Estimated fair value				$ 146,624													398,675
Allocation of financing costs																	17,363
Warrant derivative liability												359,919		359,919		414,512						$ 1,189,000
Legal fees												526,877	$ 416,688	1,001,011	784,312	1,328,435	$ 822,727
Debt principal amount			500,000
Interest expense debt												386,505	549,125	832,014	1,012,177	2,123,049
Debt, principal														558,628
Accrued interest																0
Principal balance | shares																	3,750
Settled for cash														501,667
Interest paid														56,958	102,373	164,807	$ 39,201
Amortization expense														691,754		1,523,768	331,978
Convertible Notes												826,235		826,235		595,999			$ 600,000
Share price | $ / shares	$ 18.80	$ 16															$ 16				$ 1
Convertible note payable																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								345,000	345,000	17,363
Principal increase decrease rate				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	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				359,919		359,919		410,660				$ 214,615
Common Stock [Member]
Short-Term Debt [Line Items]
Debt, principal												$ 0	$ 1,527,750	$ 235,200	$ 1,593,900	$ 1,925,700
Principal balance | shares												0	228,489	78,197	234,864	297,625	352,443
Share price | $ / shares		$ 32															$ 32
Stock issued during period, value, new issues																	$ 4
Measurement Input, Expected Term [Member]
Short-Term Debt [Line Items]
Expected years												5 years		5 years		5 years
Measurement Input, Price Volatility [Member]
Short-Term Debt [Line Items]
Warrants and rights outstanding measurement input												110		110		110
Measurement Input, Risk Free Interest Rate [Member]
Short-Term Debt [Line Items]
Warrants and rights outstanding measurement input												3.53		3.53		3.53
Boustead Securities LLC [Member]
Short-Term Debt [Line Items]
Number of warrants to purchase | shares		22,535										8,909		8,909		8,909	22,535
Exercise price of warrants | $ / shares				$ 20						$ 97.52		$ 18.80		$ 18.80		$ 18.80
Interest rate		10%															10%
Payment for placement agent														$ 345,000		$ 345,000
Estimated fair value														99,543		99,543
Allocation of financing costs														232,027		232,027
Warrant derivative liability												$ 104,245		104,245		104,245
Equity warrant as reduction in additional paid in capital												8,727		8,727		8,727
Interest expense debt												430,685	$ 729,351	928,200	$ 1,328,682	2,484,193
Debt, principal												0	1,527,750	235,200	1,593,900	1,925,700
Accrued interest												0	$ 220,689	18,783	$ 240,831	294,927
Share price | $ / shares				20
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
Alto Convertible Note [Member]
Short-Term Debt [Line Items]
Number of warrants to purchase | shares																						8,909
Exercise price of warrants | $ / shares																						$ 18.80
Convertible Note [Member] | Boustead Securities LLC [Member]
Short-Term Debt [Line Items]
Estimated fair value														1,288,543		1,288,543
Unamortized discount												300,000		300,000		300,000
Legal fees														65,000		65,000
Interest fee														215,000		215,000
Debt principal amount												$ 1,442,000		1,442,000		1,442,000
Interest expense debt														$ 3,310,543		$ 3,310,543
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
Principal increase decrease rate																	10%
Debt issuance costs related party																	$ 108,858
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
2022 Convertible Bridge Notes [Member] | Boustead Securities LLC [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
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
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.
Derivative liability	$ 1,442,000
Interest rate	5%
Warrant derivative liability	$ 1,442,000
Securities Purchase Agreement [Member] | Alto Convertible Note [Member]
Short-Term Debt [Line Items]
Effective interest rate	218%

Schedule of Warrants Activity (

Schedule of Warrants Activity (Details) - Warrant [Member] - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of warrants outstanding, balance	184,000	47,831	62,500
Weighted average exercise price, outstanding balance	$ 23.21	$ 35.77	$ 8
Weighted average life (years), outstanding balance	2 years 3 months 14 days	2 years 9 months 7 days	2 years 9 months 10 days
Number of warrants outstanding, granted
Weighted average exercise price, outstanding granted
Number of warrants outstanding, balance	184,000	184,000	47,831
Weighted average exercise price, outstanding balance	$ 23.20	$ 23.21	$ 35.77
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
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 Restricted Stock Un

Schedule of Restricted Stock Units (RSUs) (Details) - Restricted Stock Units (RSUs) [Member] - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of RSUs, Outstanding, Beginning Balance	24,731	2,966	2,017
Weighted Average Grant Date Fair Value Per RSU, Beginning Balance	$ 11.76	$ 22.48	$ 185.60
Number of Stock Option Outstanding, Granted	53,455
Weighted Average Exercise Price, Granted	$ 2.65
Number of RSUs, Vested	(19,347)	(10,650)	(3,500)
Weighted Average Grant Date Fair Value Per RSU, Vested	$ 7.58	$ 12	$ 116.48
Number of RSUs, Outstanding, Ending Balance	58,839	24,731	2,966
Weighted Average Grant Date Fair Value Per RSU, Ending Balance	$ 4.87	$ 11.76	$ 22.48
Number of Stock Option Outstanding, Granted		32,415	4,449
Weighted Average Exercise Price, Granted		$ 10.88	$ 22.48

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative) - USD ($)										1 Months Ended		3 Months Ended			6 Months Ended		12 Months Ended
	Feb. 07, 2024	Dec. 31, 2022	Sep. 30, 2022	Aug. 01, 2022	Apr. 30, 2022	Mar. 11, 2022	Feb. 08, 2022	Dec. 28, 2021	Aug. 12, 2016	Aug. 31, 2022	Apr. 30, 2022	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Aug. 13, 2024	Sep. 30, 2023	[1]	Aug. 31, 2023	Jan. 31, 2023	Jan. 11, 2023	Apr. 29, 2022	Mar. 09, 2021	Dec. 31, 2018
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued for conversion of convertible debt, shares																	297,625	105
Debt, principal															$ 558,628
Accrued interest settled with common stock																		$ 16,340
Loss on settlement of convertible debt														$ 415,553	71,315	$ 433,807	$ 477,221	$ 1,795,652
Number of warrants to purchase								62,500																127,260
Exercise price per share		$ 111.04		$ 20	$ 8			$ 8		$ 16	$ 8							$ 111.04	$ 8					$ 18.80		$ 16
Aggregate intrinsic value of warrants												0			0
Number of shares vested under plan																	60,048
Restricted stock award granted value
Share based compensation															182,611	57,855	181,960	$ 237,547
Sale of stock consideration received per transaction	$ 2,250,000
Share based compensation arrangement by share based payment award description	(i) one share of the Company’s common stock, (ii) a warrant to purchase one share of the Company’s 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
Direct cost															$ 142,000
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
Shares exercised			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
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		$ 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.
Warrant share price		$ 166.56																$ 166.56
Additional paid in capital		$ 26,518,433										$ 29,996,963			$ 29,996,963		$ 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%
Four year warrant to purchase					62,500						62,500
Aggregate intrinsic value of warrants																	0
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												$ 0		1,527,750	$ 235,200	1,593,900	$ 1,925,700
Number of warrants to purchase		22,535										8,909			8,909		8,909	22,535
Exercise price per share				$ 20						$ 97.52		$ 18.80			$ 18.80		$ 18.80
Change in fair value of warrant liabilities, as restated															$ 99,543		$ 99,543
Exercise price				32
Share price				$ 20
Interest rate		10%																10%
Volatility rate				80%
Risk free rate				2.66%
Issuance of warrants shares				625
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
Purchase Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [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 the Company’s existing stockholders, the Company will not close on the offering and any funds raised and held in escrow will be returned to investors
Commitment fee	$ 112,500
Related expense	$ 40,000
Research and Development Expense [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share based compensation												$ 100,000		300,000	200,000	600,000	66,960	$ 131,965
Compensation under research and development												13,033		$ 41,190	46,986	41,190
Restricted Stock Units (RSUs) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share based compensation															182,611	$ 57,855
Unrecognized compensation cost												$ 190,779			$ 190,779
Weighted average term															1 year 11 months 19 days
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 And Officers [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Restricted stock award granted shares												28,455		4,291	53,455	7,416
Restricted stock award granted value												$ 100,000		$ 47,400	$ 141,840	$ 95,400
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
Restricted Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued for conversion of convertible debt, shares																	10,650
2018 Equity Incentive Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock reserved for future issuance																	3,000,000											3,000,000
Share granted under equity incentive plan												138,234			138,234		84,779
Number of shares vested under plan															79,395
Alto Convertible Note [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of warrants to purchase																								8,909
Exercise price per share																								$ 18.80
2022 Convertible Note Derivative [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares exercised																		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]
Exercise price per share		$ 0.08																$ 0.08
Commitment fee						$ 64,285	$ 64,285
conversion price		$ 32																$ 32
Interest rate						6%	6%
2022 Convertible Bridge Notes [Member] | Boustead Securities LLC [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of warrants to purchase		2,582								2,582								2,582
Exercise price per share		$ 16								$ 16								$ 16
Change in fair value of warrant liabilities, as restated																		$ 92,336
Interest rate						10%	10%
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock issued for conversion of convertible debt, shares												0		228,489	78,197	234,864		36,876
Debt, principal												$ 0		$ 1,527,750	$ 235,200	$ 1,593,900	$ 1,925,700
Accrued interest settled with common stock												0		220,689	18,783	240,831	294,927
Loss on settlement of convertible debt												$ 0		$ 415,553	$ 71,315	$ 433,807	$ 477,221
Restricted stock award granted shares												3,722	15,625		19,347		10,650	3,500
Restricted stock award granted value
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												0		228,489	78,197	234,864	297,625	352,443
Share price		$ 32																$ 32
Stock issued for conversion, vallue
Common Stock [Member] | IPO [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of warrants to purchase		42,113																42,113
Stock issued upon completion																		$ 9,951,356
Cumulative dividends, shares																		12,553
Four year warrant to purchase										21,453
Common Stock [Member] | Over-Allotment Option [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise price per share										$ 97.52
Change in fair value of warrant liabilities, as restated										$ 111,296
Exercise price										$ 50.88
Warrant term										5 years
Volatility rate										101.40%
Risk free rate										3.74%
Four year warrant to purchase										3,218
Common Stock [Member] | Black Scholes Model [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise price per share										$ 97.52
Change in fair value of warrant liabilities, as restated										$ 426,752
Exercise price										$ 32.50
Warrant term										5 years
Volatility rate										101.80%
Risk free rate										3.27%
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
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)		6 Months Ended		12 Months Ended
		Jun. 30, 2024 $ / shares		Dec. 31, 2023 USD ($) $ / shares		Jan. 11, 2023 $ / shares
Alto Warrants [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Estimated fair value | $	[1]			$ 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		64.76	[2]	34.23	[1]
Measurement Input, Price Volatility [Member] | Minimum [Member] | Warrant [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt Instrument, Measurement Input	[2]	89.76
Measurement Input, Price Volatility [Member] | Minimum [Member] | Alto Warrants [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt Instrument, Measurement Input	[1]			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		74.98	[2]	59.15	[1]
Measurement Input, Price Volatility [Member] | Maximum [Member] | Warrant [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt Instrument, Measurement Input	[2]	99.20
Measurement Input, Price Volatility [Member] | Maximum [Member] | Alto Warrants [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt Instrument, Measurement Input	[1]			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		5.23	[2]	4.68	[1]
Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member] | Warrant [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt Instrument, Measurement Input	[2]	4.61
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	[1]			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		5.48	[2]	5.60	[1]
Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member] | Warrant [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt Instrument, Measurement Input	[2]	5.48
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	[1]			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		3.12	[2]	4.72	[1]
Measurement Input Volume Weighted Average Price [Member] | Warrant [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt Instrument, Measurement Input		3.12	[2]			12.64
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	[1]			4.72
Measurement Input, Exercise Price [Member] | Warrant [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt Instrument, Measurement Input	[2]	18.80
Measurement Input, Exercise Price [Member] | Alto Warrants [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt Instrument, Measurement Input	[1]			18.80
Measurement Input, Default Rate [Member] | Minimum [Member] | Warrant [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt Instrument, Measurement Input	[2]	2.5
Measurement Input, Default Rate [Member] | Minimum [Member] | Alto Warrants [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt Instrument, Measurement Input	[1]			5
Measurement Input, Default Rate [Member] | Maximum [Member] | Warrant [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt Instrument, Measurement Input	[2]	30
Measurement Input, Default Rate [Member] | Maximum [Member] | Alto Warrants [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt Instrument, Measurement Input	[1]			25
Illiquidity Discount [Member] | Equity Option [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt Instrument, Measurement Input		15	[2]	17	[1]
Illiquidity Discount [Member] | Warrant [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt Instrument, Measurement Input	[2]	15
Illiquidity Discount [Member] | Alto Warrants [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Debt Instrument, Measurement Input	[1]			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	[2]	0 years	[1]
Measurement Input, Expected Term [Member] | Minimum [Member] | Warrant [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Time period (years)	[2]	1 month 9 days
Measurement Input, Expected Term [Member] | Minimum [Member] | Alto Warrants [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Time period (years)	[1]			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)		8 months 12 days	[2]	1 year 2 months 12 days	[1]
Measurement Input, Expected Term [Member] | Maximum [Member] | Warrant [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Time period (years)	[2]	2 years 6 months 10 days
Measurement Input, Expected Term [Member] | Maximum [Member] | Alto Warrants [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Time period (years)	[1]			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]			$ 1,442,000
Estimated fair value | $	[1]			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]			$ 1,189,000
[1]Based on a Monte Carlo simulation analysis of 50,000 iterations[2]Based on a Monte Carlo simulation analysis of 250,000 iterations

Schedule of Derivative Liabilit

Schedule of Derivative Liabilities (Details) - USD ($)		3 Months Ended		12 Months Ended
		Jun. 30, 2024	Mar. 31, 2024	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
Balance, warrants	[1]			$ 410,660
Accelerated Feature [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance, warrants		$ 2,035	3,852
Gain on change in fair value of the derivative		(1,531)	(1,817)
Balance, warrants		504	2,035	3,852
Gain loss on change in fair value		1,531	1,817
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance, warrants		214,615	410,660
Gain on change in fair value of the derivative		145,304	(196,045)
Balance, warrants		359,919	214,615	410,660
Gain loss on change in fair value		$ (145,304)	196,045
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
Gain on change in fair value of the derivative					205,000
Balance, warrants
Addition of new derivatives
Gain loss on change in fair value					(205,000)
Settlements					(162,000)
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
Gain on change in fair value of the derivative					(44,000)
Balance, warrants
Addition of new derivatives
Gain loss on change in fair value					44,000
Settlements					(120,000)
Fair Value, Inputs, Level 3 [Member] | 2022 Convertible Notes Derivative [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance, warrants
Gain on change in fair value of the derivative					(350,000)
Balance, warrants
Addition of new derivatives
Gain loss on change in fair value					350,000
Settlements					(571,000)
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			3,852
Gain on change in fair value of the derivative				1,438,148
Balance, warrants				3,852
Addition of new derivatives				1,442,000
Gain loss on change in fair value				(1,438,148)
Fair Value, Inputs, Level 3 [Member] | Alto Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance, warrants			$ 410,660
Gain on change in fair value of the derivative				778,340
Balance, warrants				410,660
Addition of new derivatives				1,189,000
Gain loss on change in fair value				$ (778,340)
Settlements
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)	Jun. 30, 2024 USD ($) $ / shares		Dec. 31, 2023 USD ($)	Jan. 31, 2023 USD ($) $ / shares shares	Jan. 11, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / 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
Exercise price per share | $ / shares				$ 18.80		$ 111.04	$ 16	$ 20	$ 8	$ 16	$ 8	$ 8
Derivative liability non-current	$ 359,919		$ 414,512	$ 1,189,000
Derivative fair value	$ 360,423				$ 2,631,000
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 | $ / shares	3.12	[1]			12.64
Derivative discount percentage					14%
Securities Purchase Agreement [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Number of shares warrant to purchase | shares					127,260
Exercise price per share | $ / shares					$ 18.80
Derivative liability non-current					$ 1,442,000
Derivative liability					$ 1,442,000
[1]Based on a Monte Carlo simulation analysis of 250,000 iterations

Related Party transactions (Det

Related Party transactions (Details Narrative) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Research, development expense	$ 0	$ 608,000	$ 3,500,000	$ 1,000,000
TCG Green Chem Inc [Member]
Payments to invoices in research and development			$ 1,096,370	$ 450,000

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	Jun. 30, 2024	Jan. 31, 2023 $ / shares	Aug. 31, 2022 $ / shares	Apr. 30, 2022 $ / shares shares	Apr. 29, 2022 $ / shares	Dec. 28, 2021 $ / shares
Exercisable price per share	$ 20		$ 111.04	$ 8		$ 18.80	$ 16	$ 8	$ 16	$ 8
Warrant to purchase common stock | shares								62,500
Estimated Term							4 years 6 months
Estimated fair value | $	$ 146,624		$ 398,675
Measurement Input, Price Volatility [Member]
Warrants and rights outstanding measurement input		110			110
Measurement Input, Risk Free Interest Rate [Member]
Warrants and rights outstanding measurement input		3.53			3.53
Fair Value, Inputs, Level 3 [Member] | Warrant Liability Series A Preferred Stock Obligation [Member]
Estimated fair value of company's stock			$ 32.50	$ 40
Exercisable price per share			$ 32
Warrant to purchase common stock | 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]
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]
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]
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]
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]
Warrants and rights outstanding measurement input				0.67
Fair Value, Inputs, Level 3 [Member] | Warrant Liability Series A Preferred Stock Obligation [Member] | Minimum [Member]
Exercisable price per share				$ 40
Warrant to purchase common stock | shares				12,135
Fair Value, Inputs, Level 3 [Member] | Warrant Liability Series A Preferred Stock Obligation [Member] | Maximum [Member]
Exercisable price per share				$ 166.56
Warrant to purchase common stock | shares				33,681
Fair Value, Inputs, Level 3 [Member] | Warrant Liability August 2022 Warrants [Member]
Estimated fair value of company's stock			$ 32.50	$ 32
Exercisable price per share			$ 20	$ 20
Warrant to purchase common stock | 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]
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]
Warrants and rights outstanding measurement input			0.033	0.027
Fair Value, Inputs, Level 3 [Member] | Warrant Liability Boustead Placement Agent Warrants [Member]
Estimated fair value of company's stock			$ 32.50	$ 32
Exercisable price per share			$ 16	$ 16
Warrant to purchase common stock | 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]
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]
Warrants and rights outstanding measurement input			0.034
Fair Value, Inputs, Level 3 [Member] | Warrant Liability Boustead Placement Agent Warrants [Member] | Minimum [Member]
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]
Warrants and rights outstanding measurement input				0.018
Fair Value, Inputs, Level 3 [Member] | Warrant Liability Boustead Placement Agent Warrants [Member] | Maximum [Member]
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]
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 Right-of Use Asse_2

Schedule of Right-of Use Asset and Lease Information About Operating Lease (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Subsequent Events [Abstract]
Operating lease cost	$ 22,947	$ 25,193	$ 45,894	$ 42,737	$ 112,022	$ 70,175
Variable lease cost	9,937		20,377		24,222
Sublease income	(2,163)	(2,121)	(4,326)	(4,242)	(7,819)	(7,070)
Total lease cost	30,721	23,072	61,945	38,495	128,425	63,105
Other information
Operating cash flows from operating leases	22,707	23,331	45,189	42,771	95,641	76,248
Right-of-use assets obtained in exchange for new operating lease liabilities				$ 365,556	$ 365,556
Weighted-average remaining lease term - operating leases (year)	4 years 2 months 4 days		4 years 2 months 4 days		4 years 11 months 23 days	9 months 18 days
Weighted-average discount rate - operating leases	10.48%		10.48%		10.46%	10%

Schedule of Warrants Activity_2

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

Schedule of Restricted Stock _2

Schedule of Restricted Stock Units (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Stock-based compensation, as restated			$ 182,611	$ 57,855	$ 181,960	$ 237,547
General and Administrative Expense [Member]
Stock-based compensation, as restated					115,000	105,582
Research and Development Expense [Member]
Stock-based compensation, as restated	$ 100,000	$ 300,000	$ 200,000	$ 600,000	$ 66,960	$ 131,965

Schedule of Derivative Liabil_2

Schedule of Derivative Liability Valuation (Details)	1 Months Ended	12 Months Ended
	Aug. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Jun. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Estimated fair value			$ 10,000,000	$ 10,000,000
Measurement Input, Share Price [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Probability of Maturity					5
Measurement Input, Share Price [Member] | Settlement [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Probability of Maturity
Measurement Input, Share Price [Member] | Issuance Date [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [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]
Share-Based Compensation Arrangement by Share-Based Payment Award [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]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
IPO date					Aug. 31, 2022
Measurement Input Ipo Date [Member] | Settlement [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
IPO date					Sep. 02, 2022
Measurement Input Ipo Date [Member] | Issuance Date [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [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]
Share-Based Compensation Arrangement by Share-Based Payment Award [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]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Estimated fair value		$ 367,000
Measurement Input Estimated Fair Value [Member] | Settlement [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [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 ($)	Dec. 31, 2022 USD ($)	Jun. 30, 2024 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	$ 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]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Probability of Maturity			5
Measurement Input, Share Price [Member] | Issuance Dates [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Probability of Maturity	5
Measurement Input, Share Price [Member] | Settlement [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Probability of Maturity
Measurement Input, Share Price [Member] | Issuance Dates [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [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]
Share-Based Compensation Arrangement by Share-Based Payment Award [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]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Amount due upon acceleration		$ 533,699
Carrying value
Probability of IPO acceleration		90
Probability of Maturity		10
Measurement Input Ipo Date [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
IPO date			Aug. 31, 2022
Measurement Input Ipo Date [Member] | Settlement [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
IPO date			Sep. 02, 2022
Measurement Input Ipo Date [Member] | Settlement [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [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]
Share-Based Compensation Arrangement by Share-Based Payment Award [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]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Estimated fair value	$ 45,000
Measurement Input Estimated Fair Value [Member] | Settlement [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Estimated fair value	$ 45,000		$ 571,000

Schedule of Reconciliation of I

Schedule of Reconciliation of Income Tax Benefit (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Subsequent Events [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
Subsequent Events [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
Subsequent Events [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

Schedule of Quarterly Financial

Schedule of Quarterly Financial Data (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023		Dec. 31, 2022		Dec. 31, 2021
Additional paid in capital	$ 29,996,963	$ 29,489,055	$ 29,402,533	[1]	$ 26,518,433		$ 12,063,940
Accumulated deficit	$ (29,195,550)	(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 ); identification of deferred IPO costs (decrease of ($ 55,182 ); identification of costs to be recorded against Series A Preferred Stock carrying value (decrease of 89,118 ); adjustment to the estimated fair value of warrant liability (increase of $ 240,930 ); adjustment to the carrying value of notes payable, including recognition of day 1 loss (increase of $ 274,048 ); and stock compensation adjustments (increase of $ 8,009,461 ).

Schedule of Quarterly Financi_2

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

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)

3 Months Ended

12 Months Ended

Aug. 08, 2024 USD ($)

Aug. 06, 2024 USD ($)

Jul. 30, 2024 USD ($)

Jun. 13, 2024 USD ($) shares

Mar. 08, 2024 USD ($) shares

Feb. 07, 2024 USD ($)

Aug. 31, 2023 d $ / shares

Jun. 30, 2024 USD ($)

Mar. 31, 2024 USD ($)

Dec. 31, 2023 USD ($)

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

Dec. 31, 2024 shares

Aug. 13, 2024 $ / shares shares

Jan. 11, 2023 $ / shares

Sep. 30, 2022 USD ($)

Subsequent Event [Line Items]

Share Price | $ / shares

$ 1

$ 16

$ 18.80

Consecutive trading days | d

30

Sale of stock consideration received per transaction

$ 2,250,000

Share based payment award description

(i) one share of the Company’s common stock, (ii) a warrant to purchase one share of the Company’s 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

Restricted stock value

Convertible debt

$ 1,517,989

2,254,856

$ 500,000

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]

Subsequent Event [Line Items]

Operating loss carryforwards

139,813

Tax Year 2017 [Member]

Subsequent Event [Line Items]

Operating loss carryforwards

238,380

Federal Taxable Income [Member]

Subsequent Event [Line Items]

Net operatiing loss

6,400,000

State Taxable Income [Member]

Subsequent Event [Line Items]

Net operatiing loss

$ 5,900,000

Purchase Agreement [Member]

Subsequent Event [Line Items]

Exchange fee

112,500

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 the Company’s existing stockholders, the Company will not close on the offering and any funds raised and held in escrow will be returned to investors

Subsequent Event [Member]

Subsequent Event [Line Items]

Exchange fee

$ 2,300,000

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 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.

Subsequent Event [Member] | Alliance Global Partners [Member] | Offering [Member] | Maximum [Member]

Subsequent Event [Line Items]

Sale of Stock, Consideration Received on Transaction

$ 10,000,000

Alto Convertible Note [Member] | Subsequent Event [Member]

Subsequent Event [Line Items]

Proceeds from (Repayments of) Related Party Debt

$ 600,000