Coeptis Therapeutics (COEPW) 10-K 25 Mar 24 2023 FY Annual report Financial data

Cover

Cover - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2023	Mar. 22, 2024	Jun. 30, 2023
Document Type		10-K
Amendment Flag		false
Document Annual Report		true
Document Transition Report		false
Document Period End Date		Dec. 31, 2023
Document Fiscal Period Focus		FY
Document Fiscal Year Focus		2023
Current Fiscal Year End Date		--12-31
Entity File Number		001-39669
Entity Registrant Name		Coeptis Therapeutics Holdings, Inc.
Entity Central Index Key		0001759186
Entity Tax Identification Number		98-1465952
Entity Incorporation, State or Country Code		DE
Entity Address, Address Line One		105 Bradford Rd
Entity Address, Address Line Two		Suite 420
Entity Address, City or Town		Wexford
Entity Address, State or Province		PA
Entity Address, Postal Zip Code		15090
City Area Code		724
Local Phone Number		934-6467
Entity Well-known Seasoned Issuer		No
Entity Voluntary Filers		No
Entity Current Reporting Status		Yes
Entity Interactive Data Current		Yes
Entity Filer Category		Non-accelerated Filer
Entity Small Business		true
Entity Emerging Growth Company		true
Elected Not To Use the Extended Transition Period		false
Entity Shell Company		false
Entity Public Float				$ 28,807,680
Entity Common Stock, Shares Outstanding			36,089,917
ICFR Auditor Attestation Flag		false
Document Financial Statement Error Correction [Flag]		false
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false
Auditor Firm ID		76
Auditor Name		Turner, Stone & Company, LLP
Auditor Location		Dallas, Texas
Common Stock, par value $0.0001 per share [Member]
Title of 12(b) Security		Common Stock, par value $0.0001 per share
Trading Symbol		COEP
Security Exchange Name		NASDAQ
Warrants, each whole warrant exercisable for one-half of one share of Common Stock for $11.50 per whole share [Member]
Title of 12(b) Security		Warrants, each whole warrant exercisable for one-half of one share of Common Stock for $11.50 per whole share
Trading Symbol		COEPW
Security Exchange Name		NASDAQ

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2023	Dec. 31, 2022
CURRENT ASSETS
Cash	$ 1,469,134	$ 3,791,302
Accounts receivable	0	8,075
Notes receivable	3,500,000	0
Interest receivable	38,978	0
Prepaid assets, current portion	241,601	142,356
TOTAL CURRENT ASSETS	5,249,713	3,941,733
PROPERTY AND EQUIPMENT
Furniture and fixtures	25,237	25,237
Less: accumulated depreciation	13,931	12,695
Furniture and fixtures, net	11,306	12,542
OTHER ASSETS
Prepaid assets, net of current portion	158,333	348,333
Co-development options	2,554,166	3,554,167
Right of use asset, net of accumulated amortization	97,571	58,914
Total other assets	2,810,070	3,961,414
TOTAL ASSETS	8,071,089	7,915,689
CURRENT LIABILITIES
Accounts payable	1,419,699	99,021
Accrued expenses	555,950	181,998
Notes payable, current portion	975,000	1,850,000
Right of use liability, current portion	38,047	41,618
TOTAL CURRENT LIABILITIES	2,988,696	2,172,637
LONG TERM LIABILITIES
Note payable, net of current portion	150,000	150,000
Derivative liability warrants	557,250	1,125,000
Right of use liability, non-current portion	61,179	14,723
TOTAL LONG TERM LIABILITIES	768,429	1,289,723
TOTAL LIABILITIES	3,757,125	3,462,360
COMMITMENTS AND CONTINGENCIES (NOTE 6)
STOCKHOLDERS' EQUITY
Common stock, $0.0001 par value, 150,000,000 shares authorized, 35,331,036 shares issued and outstanding at December 31, 2023, and 19,566,839 shares issued and outstanding at December 31, 2022	3,533	1,957
Additional paid-in capital	91,666,691	70,541,095
Accumulated deficit	(87,356,260)	(66,089,723)
TOTAL STOCKHOLDERS' EQUITY	4,313,964	4,453,329
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 8,071,089	$ 7,915,689

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	150,000,000	150,000,000
Common stock, shares issued	35,331,036	19,566,839
Common stock, shares outstanding	35,331,036	19,566,839

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
SALES
Total sales	$ 0	$ 0
Cost of goods	0	0
Gross profit	0	0
COST OF OPERATIONS
Research and development	6,668,244	20,887
Professional services	10,864,640	31,114,208
General and administrative expenses	3,945,531	3,052,538
Selling and marketing	12,710	8,331
Total cost of operations	21,491,125	34,195,964
LOSS FROM OPERATIONS	(21,491,125)	(34,195,964)
OTHER INCOME (EXPENSE)
Royalties and licensing fees	(15,000)	(90,000)
Other income (expense)	(220,477)	98,701
Loss on extinguishment of debt and write down of assets	0	(3,393,542)
Gain on change in fair value of derivative liability warrants	567,750	0
Gain on write down of liabilities	0	225,000
Interest expense	(107,685)	(218,412)
TOTAL OTHER INCOME (EXPENSE), net	224,588	(3,378,253)
LOSS BEFORE INCOME TAXES	(21,266,537)	(37,574,217)
PROVISION FOR INCOME TAXES (BENEFIT)	0	0
NET LOSS	(21,266,537)	(37,574,217)
Consulting Services [Member]
SALES
Total sales	0	0
Sales [Member]
SALES
Total sales	$ 0	$ 0

CONSOLIDATED STATEMENTS OF OP_2

CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Loss per share, basic	$ (0.83)	$ (2.63)
Loss per share, fully diluted	$ (0.83)	$ (2.63)
Weighted average number of common shares outstanding, basic	25,689,989	14,295,678
Weighted average number of common shares outstanding, diluted	25,689,989	14,295,678

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($)	Preferred Stock Series B [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock, Common [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2021	$ 1	$ 1,196	$ 30,146,728	$ (247,165)	$ (27,550,126)	$ 2,350,634
Beginning balance, shares at Dec. 31, 2021	8,000	12,492,050
Shares issued for cash		$ 41	3,271,445			3,271,486
Shares issued for cash, shares		404,410
Shares issued for services		$ 58	4,983,442			4,983,500
Shares issued for services, shares		588,990
Retirement of shares			(247,165)	247,165
Retirement of shares, shares		(110,762)
Warrants converted to shares		$ 125	5,247,524			5,247,649
Warrants converted to shares, shares		1,250,658
Warrants issued for services			23,730,298			23,730,298
Warrants issued for extinguishment of debt			3,408,559			3,408,559
Merger	$ (1)	$ 537	264		(965,380)	(964,580)
Merger, shares	(8,000)	4,941,493
Net loss					(37,574,217)	(37,574,217)
Ending balance, value at Dec. 31, 2022	$ 0	$ 1,957	70,541,095	0	(66,089,723)	4,453,329
Ending balance, shares at Dec. 31, 2022	0	19,566,839
Shares issued for cash		$ 50	499,950			500,000
Shares issued for cash, shares		500,000
Shares issued in exchange for note receivable		$ 250	2,499,750			2,500,000
Shares issued in exchange for note receivable, shares		2,500,000
Shares issued for services		$ 296	4,420,918			4,421,214
Shares issued for services, shares		2,964,197
Warrants issued for services			2,613,183			2,613,183
Warrants issued for cash			200,000			200,000
Warrants issued in exchange for note receivable			1,000,000			1,000,000
Stock based compensation			477,503			477,503
Issuance of common stock and warrants, net of issuance costs		$ 550	4,791,796			4,792,346
Issuance of common stock and warrants, net of issuance costs, shares		5,500,000
Shares issued for the conversion of debt		$ 30	302,896			302,926
Shares issued for the conversion of debt, shares		300,000
Shares issued in connection with asset purchase agreement		$ 400	4,319,600			4,320,000
Net loss					(21,266,537)	(21,266,537)
Shares issued in connection with asset purchase agreement,shares		4,000,000
Ending balance, value at Dec. 31, 2023	$ 0	$ 3,533	$ 91,666,691	$ 0	$ (87,356,260)	$ 4,313,964
Ending balance, shares at Dec. 31, 2023	0	35,331,036

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
OPERATING ACTIVITIES
Net loss	$ (21,266,537)	$ (37,574,217)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation and amortization	1,001,237	1,001,384
Shares issued for non-employee services	4,421,214	4,983,500
Stock based compensation	477,503	0
Warrants issued for services	2,613,183	23,730,298
Warrants issued for extinguishment of debt	0	3,408,559
(Gain) loss on change in fair value of derivative liability warrants	(567,750)	1,125,000
Shares issued in connection with asset purchase agreement	4,320,000	0
(Increase) decrease in:
Accounts receivable	8,075	(8,075)
Interest receivable	(38,978)	0
Right of use asset/liability	4,228	628
Prepaid assets	90,755	(490,689)
Increase (decrease) in:
Accounts payable	1,320,678	(35,071)
Accrued expenses	376,878	(17,128)
NET CASH USED IN OPERATING ACTIVITIES	(7,239,514)	(3,875,811)
INVESTING ACTIVITIES
NET CASH USED IN INVESTING ACTIVITIES	0	0
FINANCING ACTIVITIES
Proceeds from note payable	650,000	0
Repayment of notes payable	(1,225,000)	(2,417,000)
Cash paid for debt as part of merger/recapitalization	0	(614,580)
Proceeds from issuance of common stock and warrants, net of issuance costs	4,792,346	0
Shares issued for cash	500,000	3,271,486
Shares issued for cash for the conversion warrants	0	5,247,649
Warrants issued for cash	200,000	0
NET CASH PROVIDED BY FINANCING ACTIVITIES	4,917,346	5,487,555
NET INCREASE IN CASH	(2,322,168)	1,611,744
CASH AT BEGINNING OF YEAR	3,791,302	2,179,558
CASH AT END OF YEAR	1,469,134	3,791,302
SUPPLEMENTAL CASH FLOW DISCLOSURES
Interest paid	0	0
Taxes paid (refunded)	0	0
SUPPLEMENTAL NON-CASH DISCLOSURES
Shares and warrants issued in exchange for notes receivable	3,500,000	0
Shares issued for the conversion of debt	$ 302,926	$ 0

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure [Table]
Net Income (Loss) Attributable to Parent	$ (21,266,537)	$ (37,574,217)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Dec. 31, 2023
Trading Arrangements, by Individual [Table]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

DESCRIPTION OF BUSINESS AND BAS

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION	NOTE 1 – DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION Nature of Business General The Merger Transaction About the Company’s Subsidiaries Our current business model is designed around furthering the development of our current product portfolio. We are continually exploring partnership opportunities with companies that have novel therapies in various stages of development or companies with technologies that improve the way that drugs are delivered to patients. We seek the best strategic relationships, which relationships could include in-license agreements, out-license agreements, co-development arrangements and other strategic partnerships in new and exciting therapeutic areas such as auto-immune disease and oncology. Basis of Presentation – As a result of the Merger, the consolidated financial statements included in this report reflect (1) the historical operating results of Coeptis prior to the Merger; (2) the combined results of the Company and Coeptis following the closing of the Merger; (3) the assets and liabilities of Coeptis at their historical cost; and (4) the Company’s equity structure for all periods presented. Principles of Consolidation Risks and Uncertainties

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Cash 1,219,000 3,541,000 Property and Equipment Intangible Assets 1,235 1,384 Research and Development 6,668,244 20,887 Impairment no Derivative Liability Warrants Derivatives and Hedging Income Taxes The Income Taxes Topic of FASB ASC clarifies the accounting and reporting for uncertainties in income tax law within subtopic FASB ASC 740-10-25-5. The guidance prescribes a comprehensive model for the financial statement recognition, measurement, presentation, and disclosure of uncertain tax positions taken or expected to be taken in income tax returns. Management believes that there is no Use of Estimates Employee and Non-Employee Share-Based Compensation Share-Based Payment ASC 718-10 requires companies to estimate the fair value of equity-based option awards on the date of grant using an option-pricing model. The fair value of the award is recognized as an expense on a straight-line basis over the requisite service periods in the Company’s consolidated statements of operations. The Company recognizes share-based award forfeitures as they occur. The Company estimates the fair value of granted option equity awards using a Black-Scholes option pricing model. The option-pricing model requires a number of assumptions, of which the most significant are share price, expected volatility and the expected option term (the time from the grant date until the options are exercised or expire). Expected volatility is estimated based on volatility of the Company. The Company has historically not paid dividends and has no foreseeable plans to issue dividends. The risk-free interest rate is based on the yield from governmental zero-coupon bonds with an equivalent term. The expected option term is calculated for options granted to employees and directors using the “simplified” method. Changes in the determination of each of the inputs can affect the fair value of the options granted and the results of operations of the Company. Adoption of New Accounting Pronouncements Revenue Recognition Earnings Per Share Going Concern 87,356,260 21,266,537 Fair Value of Financial Instruments

CO-DEVELOPMENT OPTIONS

CO-DEVELOPMENT OPTIONS	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
CO-DEVELOPMENT OPTIONS	NOTE 3 – CO-DEVELOPMENT OPTIONS Prior to 2022, the Company entered into an agreement with Purple Biotech (“Purple”) to market, distribute, and sell the Consensi product (the “Product”) on an exclusive basis within the United States and Puerto Rico. Upon execution of the Agreement the Company paid $1,000,000 to Purple. Two additional milestone payments of $1,500,000 and $1,000,000 were due and paid upon completion of the milestones including the first commercial sale of the Product which occurred and the payments were made prior to 2022. In September of 2021, the Company executed a license termination agreement with Purple to cease all efforts for sales and promotion of the Product in the United States and Puerto Rico. The termination included (i) issuance of $1,500,000 of convertible debt due in 2023 to satisfy amounts owed for the license, (ii) the issue of warrants (See NOTE 5) and (iii) transfer of inventory ownership back to Purple. In conjunction with this termination, the Company also terminated its marketing agreement with a third party for the Product’s sales and promotion. On July 14, 2023, the Company executed an amendment to revise the note’s payment schedule. The revised payment schedule has four milestone payments (the first three of which were paid on July 17, 2023, September 30, 2023, and January 3, 2024 with the remaining payment due on March 31, 2024). The outstanding balance due under the convertible note for the years ended December 31, 2023 and 2022 was $ 625,000 1,500,000 During the year ended December 31, 2021, the Company and Vy-Gen-Bio, Inc. (“Vy-Gen”) entered into agreements to jointly develop and commercialize two Vy-Gen product candidates, CD38-GEAR-NK and CD38-Diagnostic (the “CD38 Assets”). The Company paid $ 1,750,000 3,250,000 5,000,000 250,000 1,500,000 The Company made certain judgments as the basis in determining the accounting treatment of these options. The CD38 Assets represent a platform technology and a diagnostic tool which have multiple applications and uses. Both projects are intended to be used in more than one therapy or diagnostic option. For example, GEAR-NK is a technology which allows for the gene editing of human natural killer cells, so that these cells can no longer bind and be destroyed by targeted monoclonal antibody treatments. The GEAR-NK technology can be modified to work concomitantly with many different monoclonal antibody treatments in which there are currently over 100 approved by the FDA. Anti-CD38 is only the first class of monoclonal antibody treatments being developed under the GEAR-NK platform. Therefore, the pursuit of FDA approval for the use of CD38 assets for at least one indication or medical device approval is at least reasonably expected. Further, as the diagnostic asset may be used as an in vitro technology, it could be classified as a medical device, and therefore toxicity studies would not be a contingency to be resolved before reasonably establishing future value assumptions. In addition, there is perceived value in the CD38 assets, based on publicly disclosed current business deals in cell therapies, the developing market for these innovative technologies, and current interest from third parties in these technologies. The Company may sell or license its right to another party, with the written consent of Vy-Gen, which cannot be unreasonably withheld. Furthermore, the Company believes that any negative results from ongoing development of a single therapy or use, would not result in abandoning the project. Given these considerations, The Company has determined that these options have alternative future use and should be recorded as assets pursuant to ASC 730-10-25-2, Research and Development Related to the joint development, the Company, under the direction of the joint steering committee, is assessing market opportunities, intellectual property protection, and potential regulatory strategies for the CD38 Assets. Vy-Gen is responsible for development activities conducted and overseen by the scientists at Karolinska Institute. The agreement does not currently require additional payments for research and development costs by the Company and no additional payments are required upon development or regulatory milestones.

DEBT

DEBT	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
DEBT	NOTE 4 – DEBT In January 2020, the Company entered into a senior secured note agreement with an unrelated party. The principal amount of $ 500,000 8 July 31, 2022 400,000 1.50 500,000 135,671 In January 2020, the Company entered into a senior secured note agreement with an unrelated party. The principal amount of $ 167,000 8 July 31, 2022 250,000 1.50 50,000 117,000 42,893 In September 2021, as part of a termination of a license agreement with Purple (see Note 3), the Company issued a convertible note in the principal amount of $ 1,500,000 5 625,000 1,500,000 In October 2022, as a result of the Merger, the Company entered into a convertible promissory note agreement with an unrelated third party in the principal amount of $ 350,000 200,000 50,000 100,000 350,000 In May 2023, the Company entered into an unsecured note agreement with an unrelated party in the principal amount of $ 200,000 4.5 100,000 March 31, 2024 100,000 In June 2023, the Company entered into an unsecured note agreement with an unrelated party in the principal amount of $ 150,000 In September 2023, the Company entered into an unsecured convertible note agreement in the principal amount of $ 150,000 In December 2023, the Company entered into an unsecured note agreement with an unrelated party in the principal amount of $ 150,000 5 June 30, 2024 150,000 Loans under the CARES Act 150,000 3.75 150,000 Maturities of notes payable are as follows for the years ended December 31, Schedule of maturities for long-term debt 2024 $ 975,000 2025 – 2026 – 2027 1,420 2028 3,256 Thereafter 145,324 Total notes payable $ 1,125,000 Derivative Liability Warrants - At December 31, 2023 and 2022, there were (i) 7,500,000 3,750,000 The Company may call the Public Warrants for redemption, in whole and not in part, at a price of $0.01 per warrant: · at any time while the Public Warrants are exercisable, · upon not less than 30 days’ prior written notice of redemption to each Public Warrant holder, · if, and only if, the reported last sale price of the ordinary shares equals or exceeds $16.50 per share, for any 20 trading days within a 30-trading day period ending on the third trading day prior to the notice of redemption to Public Warrant holders, and · if, and only if, there is a current registration statement in effect with respect to the ordinary shares underlying such warrants at the time of redemption and for the entire 30-day trading period referred to above and continuing each day thereafter until the date of redemption. If the Company calls the Public Warrants for redemption, management will have the option to require all holders that wish to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreement. The exercise price and number of ordinary shares issuable upon exercise of the warrants may be adjusted in certain circumstances including in the event of a share dividend, extraordinary dividend or recapitalization, reorganization, merger or consolidation. However, except as described above, the warrants will not be adjusted for issuances of ordinary shares at a price below its exercise price. Additionally, in no event will the Company be required to net cash settle the warrants. If the Company is unable to complete a Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of warrants will not receive any of such funds with respect to their warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with respect to such warrants. Accordingly, the warrants may expire worthless. The Private Placement Warrants are identical to the Public Warrants, except that the Private Placement Warrants only allow the holder thereof to one ordinary share. Additionally, the Private Placement Warrants will be exercisable on a cashless basis and be non-redeemable so long as they are held by the initial purchasers or their permitted transferees. If the Private Placement Warrants are held by someone other than the initial purchasers or their permitted transferees, the Private Placement Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants. Within ASC 815, Derivative and Hedging The Company accounts for its Public Warrants and Private Placement Warrants as liabilities as set forth in ASC 815-40-15-7D and 7F. See below for details over the methodology and valuation of the Warrants. The Company follows the guidance in ASC Topic 820, Fair Value Measurement The fair value of the Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities: Level 1: Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2: Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active. Level 3: Unobservable inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability. The following table presents information about the Company’s assets that are measured at fair value on a recurring basis at December 31, 2023 and 2022 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value: Schedule of fair value hierarchy Description Level December 31, December 31, Warrant Liability – Public Warrants 1 $ 232,500 $ 750,000 Warrant Liability – Private Placement Warrants 3 $ 324,750 $ 375,000 The Warrants are accounted for as liabilities in accordance with ASC 815-40 and are presented within warrant liabilities on the accompanying consolidated balance sheets. The warrant liabilities are measured at fair value at inception and on a recurring basis, with changes in fair value presented in the consolidated statements of operations. The Warrants were valued using a binomial lattice model, which is considered to be a Level 3 fair value measurement. The binomial lattice model’s primary unobservable input utilized in determining the fair value of the Warrants is the expected volatility of the ordinary shares. The expected volatility as of the Initial Public Offering date was derived from observable public warrant pricing on comparable ‘blank-check’ companies without an identified target. For periods subsequent to the detachment of the Public Warrants from the Units, the close price of the Public Warrant price will be used as the fair value as of each relevant date. The following table provides quantitative information regarding Level 3 fair value measurements: Schedule of fair value assumptions December 31, December 31, Risk-free interest rate 3.84% 3.97% Expected volatility 82.12% 67.1% Exercise price $ 11.50 $ 11.50 Stock Price $ 0.78 $ 1.53 The following table presents the changes in the fair value of warrant liabilities: Schedule of changes in fair value of warrant liabilities Private Placement Public Warrant Liabilities Fair value as of December 31, 2022 $ 375,000 $ 750,000 $ 1,125,000 Change in valuation inputs 1,012,500 375,000 1,387,500 Fair value as of March 31, 2023 1,387,500 1,125,000 2,512,500 Change in valuation inputs 75,000 (600,000 ) (525,000 ) Fair value as of June 30, 2023 1,462,500 525,000 1,987,500 Change in valuation inputs (1,253,625 ) (355,500 ) (1,609,125 ) Fair value as of September 30, 2023 208,875 169,500 378,375 Change in valuation inputs 115,875 63,000 178,875 Fair value as of December 31, 2023 $ 324,750 $ 232,500 $ 557,250 There were no transfers in or out of Level 3 from other levels in the fair value hierarchy during the years ended December 31, 2023 and 2022.

CAPITAL STRUCTURE

CAPITAL STRUCTURE	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
CAPITAL STRUCTURE	NOTE 5 – CAPITAL STRUCTURE The total number of shares of stock which the corporation shall have authority to issue is 160,000,000 shares, of which 150,000,000 0.0001 10,000,000 0.0001 Common Stock 35,331,036 19,566,839 In 2023 and 2022, the Company raised capital by issuance of common stock above the stated par value. The contributed capital recognized as additional paid in capital during the years ended December 31, 2023 and 2022 was $ 499,950 3,271,445 no On June 16, 2023, the Company completed a public offering issuing 2,150,000 1,350,000 3,062,500 3,062,500 3 0.0001 3,500,000 1.65 On October 26, 2023, the Company completed a private placement of 777,000 1,223,000 2,000,000 2,000,000 1.8 0.001 1.36 18 5.5 1.65 1.36 120,000 1.40 On December 28, 2023, the Company granted pre-funded warrants exercisable to acquire up to 1,200,000 1,200,000 0.0001 200,000 1,000,000 Treasury Stock 110,762 247,165 110,762 no Preferred Stock no 8,000 Stock Based Compensation – Stock Based Compensation A summary of the Company’s stock option activity is as follows: Schedule of stock option activity Shares Underlying Options Weighted Average Exercise Price Weighted Average Contractual Life (Years) Intrinsic Value Outstanding at December 31, 2022 – – Granted 1,757,500 $ 2.01 8.78 $ – Forfeited – – Exercised – – Outstanding at December 31, 2023 1,757,500 $ 2.01 7.97 $ – For the year ended December 31, 2023 and 2022, the Company recorded $ 477,503 0 1,223,502 The options granted during the year ended December 31, 2023 were valued using the Black-Scholes option pricing model using the following weighted average assumptions: Schedule of options assumptions For the year ended December 31, 2023 Expected term, in years 5.53 Expected volatility 79.87 Risk-free interest rate 3.85 Dividend yield – Common Stock Warrants As a result of the Merger on October 28, 2022, all surviving warrants from Coeptis Therapeutics, Inc. were converted using a 2.9685:1 ratio, and became exercisable to acquire shares of the Company’s common stock. On November 23, 2020, Coeptis Therapeutics, Inc. (under its prior name Vinings Holdings Inc.) issued a class A and a class B warrant to Coral Investment Partners, LP (“CIP”), with each warrant granting CIP the right to purchase 500,000 2 5 November 30, 2023 Warrant Holder 1 500,000 1 500,000 2 500,000 5 June 1, 2026 2,500 504,460 Warrant Holder 2 200,000 1 100,000 2 100,000 5 July 26, 2026 5,000 195,000 75,000 25,000 33,687 On September 22, 2021, Coeptis Therapeutics, Inc. issued a warrant in conjunction with the termination of the license right (see Note 3) with Purple, granting Purple the right to purchase 300,000 5 1,897,585 101,061 Warrant Holder 3 600,000 1 December 20, 2026 300,000 175,000 115,000 10,000 no Warrant Holder 4 300,000 300,000 no Warrant Holder 5 175,000 200,000 126,326 Warrant Holder 6 250,000 1.50 January 31, 2024 84,217 Warrant Holder 7 400,000 1.50 January 31, 2024 134,747 Warrant Holder 8 775,000 1.50 January 31, 2024 775,000 no Warrant Holder 9 200,000 1.50 January 31, 2024 200,000 no Warrant Holder 10 350,000 1.50 January 31, 2024 53,334 50,000 246,666 no Warrant Holder 11 150,000 1 150,000 2 January 31, 2024 170,000 1.50 January 31, 2024 158,328 Warrant Holder 12 1,018,050 1.50 January 31, 2024 100,000 918,050 no Warrant Holder 13 225,000 1.50 January 31, 2024 15,000 210,000 no Warrant Holder 14 – 100,000 1 January 31, 2024 100,000 no Warrant Holder 15 – 100,000 1.50 January 31, 2024 100,000 no Warrant Holder 16 – 100,000 1.50 January 31, 2024 25,000 75,000 no Warrant Holder 17 – 52,050 1.50 January 31, 2024 52,050 no Warrant Holder 18 – 250,000 3 March 30, 2024 84,217 Warrant Holder 19 – 300,000 1.50 April 1, 2027 300,000 no Warrant Holder 20 – 100,000 2.50 January 2, 2027 Warrant Holder 21 – 250,000 1.90 January 19, 2027 Warrant Holder 22 – 126,000 1.25 December 16, 2028 66,000 1.40 April 26, 2029 Warrant Holder 23 – 84,000 1.25 December 16, 2028 48,000 1.40 April 26, 2029 Warrant Holder 24 – 6,000 1.40 April 26, 2029 On April 19, 2022, Coeptis Therapeutics, Inc. initiated a warrant conversion call for certain warrants and on April 20, 2022, for additional warrants. The original expiration for the warrant conversions was set as May 19, 2022, and May 20, 2022. The expiration date was extended and moved to June 30, 2022. A second extension moved the expiration to July 15, 2022, and the third extension moved the expiration date for the warrant conversions to August 1, 2022. The final extension was extended and moved to September 13, 2022. Warrants that were part of the call and not exercised by this date have expired. The warrants listed above and issued since May 28, 2021 and as of December 31, 2023 were valued using the Black-Scholes option pricing model using the following assumptions: 1) exercise price ranging from $1.40 to $14.84 per share, 2) fair value ranging from $1.36 to $6.00 per share, 3) discount rate ranging from 1.15% to 4.81%, 3) dividend rate of 0%, and 4) a term ranging from 2 to 5 years. The warrants listed below were not valued using the Black-Scholes option pricing model. As above, on June 16, 2023, the Company completed a public offering issuing 1,350,000 3,062,500 3,062,500 3,500,000 As above, on October 26, 2023, the Company completed a private placement of pre-funded warrants exercisable to acquire up to 1,223,000 2,000,000 2,000,000 120,000 As above, on December 28, 2023, the Company granted pre-funded warrants exercisable to acquire up to 1,200,000 1,200,000 All warrants outstanding, regardless of valuation method are listed below: Schedule of warrants outstanding Outstanding at Reference Date Issued Exercise price Expiration December 31, 2023 December 31, 2022 Coral Investment Partners 11/23/2020 $5.94 11/23/2023 – 168,434 Coral Investment Partners 11/23/2020 $14.84 11/23/2023 – 168,435 Warrant Holder 1 5/28/2021 $2.97 5/13/2026 167,593 167,592 Warrant Holder 1 5/28/2021 $5.94 5/13/2026 168,434 168,434 Warrant Holder 1 5/28/2021 $14.84 5/13/2026 168,434 168,434 Warrant Holder 2 7/30/2021 $2.97 7/30/2026 8,422 8,422 Warrant Holder 2 7/30/2021 $14.84 6/1/2026 25,265 25,265 Kitov/Purple Biotech 9/23/2021 $14.84 9/21/2024 101,061 101,061 Warrant Holder 5 12/20/2021 $2.97 12/20/2026 58,952 58,952 Warrant Holder 5 1/28/2022 $4.45 1/31/2024 67,374 67,374 Warrant Holder 6 1/28/2022 $4.45 1/31/2024 84,217 84,217 Warrant Holder 7 1/28/2022 $4.45 1/31/2024 134,747 134,747 Warrant Holder 11 1/28/2022 $2.97 1/31/2024 50,530 50,530 Warrant Holder 11 1/28/2022 $5.94 1/31/2024 50,530 50,530 Warrant Holder 11 4/14/2022 $4.45 1/31/2024 57,268 57,268 Warrant Holder 18 3/30/2022 $8.91 3/30/2024 84,217 84,217 Warrant Holder 20 1/3/2023 $2.50 1/2/2027 100,000 – Warrant Holder 21 1/20/2023 $1.90 1/19/2027 250,000 – Pre-Funded Warrants 1 6/16/2023 $0.0001 – * – – Series Warrants A & B 6/16/2023 $1.36 12/16/2028 6,125,000 – Series Warrants A 10/23/2023 $1.36 4/26/2025 2,000,000 – Series Warrants B 10/23/2023 $1.36 4/26/2029 2,000,000 – Warrant Holder 22 6/16/2023 $1.25 12/16/2028 126,000 – Warrant Holder 22 10/23/2023 $1.40 4/26/2029 66,000 – Warrant Holder 23 6/16/2023 $1.25 12/16/2028 84,000 – Warrant Holder 23 10/23/2023 $1.40 4/26/2029 48,000 – Warrant Holder 24 10/23/2023 $1.40 4/26/2029 6,000 – Pre-Funded Warrants 2 12/28/2023 $0.0000 – * 1,200,000 – Total Warrants outstanding 13,232,043 1,563,911 *Pre-funded warrants, do not expire. Options/Stock Awards –

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 6 – COMMITMENTS AND CONTINGENCIES Leases 3,750 3,805 3,860 On January 1, 2019, the Company adopted ASC Topic 842, Leases 45,000 Future minimum rental payments required under the lease are as follows: Schedule of future minimum rental payments 2024 $ 45,385 2025 46,046 2026 23,161 Total minimum lease payments: 114,592 Less amount representing interest (15,366 ) Present value of minimum lease payments: $ 99,226 As of December 31, 2023, the Company had recorded a right of use asset of $ 97,571 38,047 61,179 Legal Matters University of Pittsburgh Option Agreement CAR T License 75,000 annual maintenance fees ranging between $15,000 and $25,000 716,714 In September 2023, the Company expanded its exclusive license agreement with the University of Pittsburgh to include the SNAP-CAR technology platform in natural killer (NK) cells. The Company agreed to pay $ 2,000 Deverra Therapeutics, Inc. As consideration for the transactions described above, the Company paid Deverra approximately $ 570,000 4,000,000 On October 26, 2023, the Company entered into a Shared Services Agreement (“SSA”) with Deverra, in accordance with requirements set forth in the APA. Under the terms of the SSA, Coeptis and Deverra will share resources and collaborate to further the development of Coeptis’ GEAR and SNAP-CAR platforms, as well as the purchased and licensed assets under the License Agreement and APA. The term of the SSA is six months from the effective date. Registration Rights Pursuant to a registration rights agreement entered into on October 29, 2020, the holders of the founder shares, the Private Placement Warrants and underlying securities, and any securities issued upon conversion of Working Capital Loans (and underlying securities) would be entitled to registration rights pursuant to a registration rights agreement. The holders of at least a majority in interest of the then-outstanding number of these securities were entitled to make up to three demands, excluding short form demands, that the Company register such securities. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the consummation of a Business Combination. Notwithstanding the foregoing, Imperial, I-Bankers and Northland did not exercise their demand and “piggyback” registration rights after five (5) and seven (7) years after the effective date of the registration statement and did not exercise its demand rights on more than one occasion. The registration rights agreement did not contain liquidating damages or other cash settlement provisions resulting from delays in registering the Company’s securities. The Company would bear the expenses incurred in connection with the filing of any such registration statements.

401(k) PROFIT-SHARING PLAN

401(k) PROFIT-SHARING PLAN	12 Months Ended
	Dec. 31, 2023
Retirement Benefits [Abstract]
401(k) PROFIT-SHARING PLAN	NOTE 7 – 401(k) PROFIT-SHARING PLAN The Company sponsors a qualified profit-sharing plan with a 401(k) feature that covers all eligible employees. Participation in the 401(k) feature of the plan is voluntary. Participating employees may defer up to 100% of their compensation up to the maximum prescribed by the Internal Revenue Code. The plan permits for employee elective deferrals but has no contribution requirements for the Company. During the years ended December 31, 2023 and 2022, no

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 8 – INCOME TAXES The Company has established deferred tax assets and liabilities for the recognition of future deductions or taxable amounts and operating loss carry forward. Deferred tax assets and liabilities for the recognition of future deductions or taxable amounts and operating loss carry forwards. Deferred federal and state income tax expense or benefit is recognized as a result of the change in the deferred tax asset or liability during the year using the currently enacted tax laws and rates that apply to the period in which they are expected to affect taxable income. Valuation allowances are established, if necessary, to reduce deferred tax assets to the amount that will more likely than not be realized. During the years ended December 31, 2023 and 2022, a reconciliation of income tax benefit at the statutory rate of 30.0% and 30.8%, respectively, to income tax benefit at the Company’s effective tax rate is as follows: Schedule of effective income tax reconciliation 2023 2022 Income tax benefit at statutory rate $ 4,357,970 $ 11,648,000 Change in valuation allowance (4,357,970 ) (11,648,000 ) Provision for federal/state income taxes $ – $ – The income tax provision differs from the expense that would result from applying federal statutory rates to income before income taxes as follows: Schedule of income tax provision 2023 2022 Expected federal statutory income tax provision/rate $ (2,965,619 ) $ (21.0% ) $ (7,906,850 ) (21.0% ) State income taxes, net of federal benefit (1,392,351 ) (9.0% ) (3,765,167 ) (10.0% ) Other $ – $ – $ 24,017 0.2% Income tax benefit at statutory rate $ (4,357,970 ) $ (30.0% ) $ (11,648,000 ) (30.8% ) Change in valuation allowance 4,357,970 30.0% 11,648,000 30.8% Provision for income taxes (benefit) $ – $ – $ – – The Company’s calculation of net operating loss carryforwards: Schedule of net operating loss carryforwards As of December 31, 2023 2022 Deferred tax assets Net operating loss carryforwards $ 22,473,712 $ 18,429,000 Derivative liability warrants – 349,000 Section 174 research and development 1,799,825 – PPE and intangible assets 416,708 – State taxes (1,554,275 ) – Total deferred tax assets 23,135,970 18,778,000 Less valuation allowance (23,135,970 ) (18,778,000 ) Net deferred tax assets $ – $ – At December 31, 2023, the Company has approximately $ 75,000,000

NOTE RECEIVABLE

NOTE RECEIVABLE	12 Months Ended
	Dec. 31, 2023
Credit Loss [Abstract]
NOTE RECEIVABLE	NOTE 9 – NOTE RECEIVABLE On July 19, 2023 the Company entered into a promissory note agreement with Deverra. The Company agreed to make advances of principal to Deverra of up to an aggregate amount equal to $ 572,000 3 September 30, 2023 In the event that a certain business transaction between the Company and Deverra as contemplated by that certain binding term sheet dated April 13, 2023, and referenced in Note 6, is consummated prior to the Maturity Date, the full amounts due under this note shall be applied against the cash portion of any closing payment due from the Company in connection with such transaction and any excess amounts under this note shall be treated as additional purchase price in connection with the transaction. As of September 30, 2023, and in relation to the Deverra asset purchase referenced in Note 6, $ 567,609 2,892 In September 2023, the Company entered into a note agreement with a third-party borrower. The Company agreed to issue 600,000 500,000 6 August 30, 2024 In September 2023, the Company entered into a note agreement with a third-party borrower. The Company agreed to issue 2,400,000 2,000,000 6 August 30, 2024 In December 2023, the Company entered into a note agreement with a third-party borrower. The Company agreed to grant pre-funded warrants exercisable to acquire up to 1,200,000 1,000,000 6 November 29, 2024

RELATED PARTY TRANSACTION

RELATED PARTY TRANSACTION	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTION	NOTE 10 – RELATED PARTY TRANSACTION In September 2023, the Company entered into a transaction with AG Bio Life Capital I LP (“AG”), a Delaware limited partnership, where an employee of the Company is the general partner. The Company agreed to issue 600,000 600,000 100,000

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 11 – SUBSEQUENT EVENTS Management of the Company has performed a review of all events and transactions occurring after the consolidated balance sheet date of December 31, 2023 for items that would require adjustment to or disclosure in the accompanying consolidated financial statements and noted there were no such events or transactions other than the following. On January 3, 2024, the Company entered into an unsecured note agreement with an unrelated third party in the principal amount of $1,500,000, which was issued with a 10% original issue discount. The original principal amount, together with interest of 8%, is payable by the Company on April 15, 2024, and may be extended at the option of the holder.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Cash	Cash 1,219,000 3,541,000
Property and Equipment	Property and Equipment
Intangible Assets – Intangibles are being amortized using the straight-line method over estimated useful lives of between five and forty years. For the years ended December 31, 2023 and 2022, depreciation expense totaled $1,235 and $1,384 respectively.	Intangible Assets 1,235 1,384
Research and Development	Research and Development 6,668,244 20,887
Impairment	Impairment no
Derivative Liability Warrants	Derivative Liability Warrants Derivatives and Hedging
Income Taxes	Income Taxes The Income Taxes Topic of FASB ASC clarifies the accounting and reporting for uncertainties in income tax law within subtopic FASB ASC 740-10-25-5. The guidance prescribes a comprehensive model for the financial statement recognition, measurement, presentation, and disclosure of uncertain tax positions taken or expected to be taken in income tax returns. Management believes that there is no
Use of Estimates	Use of Estimates
Employee and Non-Employee Share-Based Compensation	Employee and Non-Employee Share-Based Compensation Share-Based Payment ASC 718-10 requires companies to estimate the fair value of equity-based option awards on the date of grant using an option-pricing model. The fair value of the award is recognized as an expense on a straight-line basis over the requisite service periods in the Company’s consolidated statements of operations. The Company recognizes share-based award forfeitures as they occur. The Company estimates the fair value of granted option equity awards using a Black-Scholes option pricing model. The option-pricing model requires a number of assumptions, of which the most significant are share price, expected volatility and the expected option term (the time from the grant date until the options are exercised or expire). Expected volatility is estimated based on volatility of the Company. The Company has historically not paid dividends and has no foreseeable plans to issue dividends. The risk-free interest rate is based on the yield from governmental zero-coupon bonds with an equivalent term. The expected option term is calculated for options granted to employees and directors using the “simplified” method. Changes in the determination of each of the inputs can affect the fair value of the options granted and the results of operations of the Company.
Adoption of New Accounting Pronouncements	Adoption of New Accounting Pronouncements
Revenue Recognition	Revenue Recognition
Earnings Per Share	Earnings Per Share
Going Concern	Going Concern 87,356,260 21,266,537
Fair Value of Financial Instruments	Fair Value of Financial Instruments

DEBT (Tables)

DEBT (Tables)	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Schedule of maturities for long-term debt	Schedule of maturities for long-term debt 2024 $ 975,000 2025 – 2026 – 2027 1,420 2028 3,256 Thereafter 145,324 Total notes payable $ 1,125,000
Schedule of fair value hierarchy	Schedule of fair value hierarchy Description Level December 31, December 31, Warrant Liability – Public Warrants 1 $ 232,500 $ 750,000 Warrant Liability – Private Placement Warrants 3 $ 324,750 $ 375,000
Schedule of fair value assumptions	Schedule of fair value assumptions December 31, December 31, Risk-free interest rate 3.84% 3.97% Expected volatility 82.12% 67.1% Exercise price $ 11.50 $ 11.50 Stock Price $ 0.78 $ 1.53
Schedule of changes in fair value of warrant liabilities	Schedule of changes in fair value of warrant liabilities Private Placement Public Warrant Liabilities Fair value as of December 31, 2022 $ 375,000 $ 750,000 $ 1,125,000 Change in valuation inputs 1,012,500 375,000 1,387,500 Fair value as of March 31, 2023 1,387,500 1,125,000 2,512,500 Change in valuation inputs 75,000 (600,000 ) (525,000 ) Fair value as of June 30, 2023 1,462,500 525,000 1,987,500 Change in valuation inputs (1,253,625 ) (355,500 ) (1,609,125 ) Fair value as of September 30, 2023 208,875 169,500 378,375 Change in valuation inputs 115,875 63,000 178,875 Fair value as of December 31, 2023 $ 324,750 $ 232,500 $ 557,250

CAPITAL STRUCTURE (Tables)

CAPITAL STRUCTURE (Tables)	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
Schedule of stock option activity	Schedule of stock option activity Shares Underlying Options Weighted Average Exercise Price Weighted Average Contractual Life (Years) Intrinsic Value Outstanding at December 31, 2022 – – Granted 1,757,500 $ 2.01 8.78 $ – Forfeited – – Exercised – – Outstanding at December 31, 2023 1,757,500 $ 2.01 7.97 $ –
Schedule of options assumptions	Schedule of options assumptions For the year ended December 31, 2023 Expected term, in years 5.53 Expected volatility 79.87 Risk-free interest rate 3.85 Dividend yield –
Schedule of warrants outstanding	Schedule of warrants outstanding Outstanding at Reference Date Issued Exercise price Expiration December 31, 2023 December 31, 2022 Coral Investment Partners 11/23/2020 $5.94 11/23/2023 – 168,434 Coral Investment Partners 11/23/2020 $14.84 11/23/2023 – 168,435 Warrant Holder 1 5/28/2021 $2.97 5/13/2026 167,593 167,592 Warrant Holder 1 5/28/2021 $5.94 5/13/2026 168,434 168,434 Warrant Holder 1 5/28/2021 $14.84 5/13/2026 168,434 168,434 Warrant Holder 2 7/30/2021 $2.97 7/30/2026 8,422 8,422 Warrant Holder 2 7/30/2021 $14.84 6/1/2026 25,265 25,265 Kitov/Purple Biotech 9/23/2021 $14.84 9/21/2024 101,061 101,061 Warrant Holder 5 12/20/2021 $2.97 12/20/2026 58,952 58,952 Warrant Holder 5 1/28/2022 $4.45 1/31/2024 67,374 67,374 Warrant Holder 6 1/28/2022 $4.45 1/31/2024 84,217 84,217 Warrant Holder 7 1/28/2022 $4.45 1/31/2024 134,747 134,747 Warrant Holder 11 1/28/2022 $2.97 1/31/2024 50,530 50,530 Warrant Holder 11 1/28/2022 $5.94 1/31/2024 50,530 50,530 Warrant Holder 11 4/14/2022 $4.45 1/31/2024 57,268 57,268 Warrant Holder 18 3/30/2022 $8.91 3/30/2024 84,217 84,217 Warrant Holder 20 1/3/2023 $2.50 1/2/2027 100,000 – Warrant Holder 21 1/20/2023 $1.90 1/19/2027 250,000 – Pre-Funded Warrants 1 6/16/2023 $0.0001 – * – – Series Warrants A & B 6/16/2023 $1.36 12/16/2028 6,125,000 – Series Warrants A 10/23/2023 $1.36 4/26/2025 2,000,000 – Series Warrants B 10/23/2023 $1.36 4/26/2029 2,000,000 – Warrant Holder 22 6/16/2023 $1.25 12/16/2028 126,000 – Warrant Holder 22 10/23/2023 $1.40 4/26/2029 66,000 – Warrant Holder 23 6/16/2023 $1.25 12/16/2028 84,000 – Warrant Holder 23 10/23/2023 $1.40 4/26/2029 48,000 – Warrant Holder 24 10/23/2023 $1.40 4/26/2029 6,000 – Pre-Funded Warrants 2 12/28/2023 $0.0000 – * 1,200,000 – Total Warrants outstanding 13,232,043 1,563,911 *Pre-funded warrants, do not expire. Options/Stock Awards –

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Schedule of future minimum rental payments	Schedule of future minimum rental payments 2024 $ 45,385 2025 46,046 2026 23,161 Total minimum lease payments: 114,592 Less amount representing interest (15,366 ) Present value of minimum lease payments: $ 99,226

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of effective income tax reconciliation	Schedule of effective income tax reconciliation 2023 2022 Income tax benefit at statutory rate $ 4,357,970 $ 11,648,000 Change in valuation allowance (4,357,970 ) (11,648,000 ) Provision for federal/state income taxes $ – $ –
Schedule of income tax provision	Schedule of income tax provision 2023 2022 Expected federal statutory income tax provision/rate $ (2,965,619 ) $ (21.0% ) $ (7,906,850 ) (21.0% ) State income taxes, net of federal benefit (1,392,351 ) (9.0% ) (3,765,167 ) (10.0% ) Other $ – $ – $ 24,017 0.2% Income tax benefit at statutory rate $ (4,357,970 ) $ (30.0% ) $ (11,648,000 ) (30.8% ) Change in valuation allowance 4,357,970 30.0% 11,648,000 30.8% Provision for income taxes (benefit) $ – $ – $ – –
Schedule of net operating loss carryforwards	Schedule of net operating loss carryforwards As of December 31, 2023 2022 Deferred tax assets Net operating loss carryforwards $ 22,473,712 $ 18,429,000 Derivative liability warrants – 349,000 Section 174 research and development 1,799,825 – PPE and intangible assets 416,708 – State taxes (1,554,275 ) – Total deferred tax assets 23,135,970 18,778,000 Less valuation allowance (23,135,970 ) (18,778,000 ) Net deferred tax assets $ – $ –

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Cash, Uninsured Amount	$ 1,219,000	$ 3,541,000
Depreciation, Depletion and Amortization, Nonproduction	1,235	1,384
Research and development expenses	6,668,244	20,887
Impairment charges	0	0
Uncertain tax positions	0	0
Accumulated deficit	87,356,260	66,089,723
Net Income (Loss) Attributable to Parent	$ 21,266,537	$ 37,574,217

CO-DEVELOPMENT OPTIONS (Details

CO-DEVELOPMENT OPTIONS (Details Narrative) - USD ($)	1 Months Ended		12 Months Ended
	Nov. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Convertible Notes Payable			$ 625,000	$ 1,500,000
Repayments of Notes Payable			1,225,000	$ 2,417,000
C D 38 Assets [Member] | Vy Gen [Member]
Payments to Acquire Intangible Assets					$ 1,750,000
Notes Issued					$ 3,250,000
Capitalized Contract Cost, Gross			$ 5,000,000
Repayments of Notes Payable	$ 1,500,000	$ 250,000

DEBT (Details - Debt maturities

DEBT (Details - Debt maturities)	Dec. 31, 2023 USD ($)
Debt Disclosure [Abstract]
2024	$ 975,000
2025	0
2026	0
2027	1,420
2028	3,256
Thereafter	145,324
Total notes payable	$ 1,125,000

DEBT (Details - Fair value)

DEBT (Details - Fair value) - Fair Value, Recurring [Member] - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Public Warrants [Member] | Fair Value, Inputs, Level 1 [Member]
Offsetting Assets [Line Items]
Financial liabilities fair value disclosure	$ 232,500	$ 750,000
Private Placement Warrants [Member] | Fair Value, Inputs, Level 3 [Member]
Offsetting Assets [Line Items]
Financial liabilities fair value disclosure	$ 324,750	$ 375,000

DEBT (Details - Assumptions)

DEBT (Details - Assumptions)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivatives, determination of fair value	3.84%	3.97%
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivatives, determination of fair value	82.12%	67.1%
Measurement Input, Exercise Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivatives, determination of fair value	11.50	11.50
Measurement Input, Share Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivatives, determination of fair value	0.78	1.53

DEBT (Details - Changes in fair

DEBT (Details - Changes in fair value of warrant liabilities) - USD ($)	3 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023
Private Placement Warrants [Member]
Offsetting Assets [Line Items]
Fair value warrant liabilities at beginning	$ 208,875	$ 1,462,500	$ 1,387,500	$ 375,000
Change in valuation inputs	115,875	(1,253,625)	75,000	1,012,500
Fair value warrant liabilities at ending	324,750	208,875	1,462,500	1,387,500
Public Warrants [Member]
Offsetting Assets [Line Items]
Fair value warrant liabilities at beginning	169,500	525,000	1,125,000	750,000
Change in valuation inputs	63,000	(355,500)	(600,000)	375,000
Fair value warrant liabilities at ending	232,500	169,500	525,000	1,125,000
Warrant Liabilities [Member]
Offsetting Assets [Line Items]
Fair value warrant liabilities at beginning	378,375	1,987,500	2,512,500	1,125,000
Change in valuation inputs	178,875	(1,609,125)	(525,000)	1,387,500
Fair value warrant liabilities at ending	$ 557,250	$ 378,375	$ 1,987,500	$ 2,512,500

DEBT (Details Narrative)

DEBT (Details Narrative) - USD ($)

1 Months Ended

12 Months Ended

Dec. 15, 2023

Oct. 27, 2023

Apr. 14, 2022

Jul. 08, 2020

Oct. 31, 2023

Sep. 30, 2023

Aug. 31, 2023

Dec. 31, 2022

Nov. 30, 2022

Jul. 31, 2022

Dec. 31, 2023

Dec. 31, 2022

Jun. 30, 2023

May 31, 2023

Oct. 31, 2022

Jan. 31, 2020

Debt Instrument [Line Items]

Repayment of notes payable

$ 1,225,000

$ 2,417,000

Convertible note payable

$ 1,500,000

$ 625,000

$ 1,500,000

Warrants outstanding

1,563,911

13,232,043

1,563,911

Bull Horn Holdings Sponsor L C [Member]

Debt Instrument [Line Items]

Warrants outstanding

3,750,000

3,750,000

3,750,000

License Agreement [Member] | Purple Bio Tech [Member]

Debt Instrument [Line Items]

Principal amount

$ 1,500,000

Interest rate

5%

Convertible note payable

$ 1,500,000

$ 625,000

$ 1,500,000

Public Warrants [Member]

Debt Instrument [Line Items]

Warrants outstanding

7,500,000

7,500,000

7,500,000

Senior Secured Note [Member]

Debt Instrument [Line Items]

Principal amount

$ 500,000

Debt interest rate

8%

Debt maturity date

Jul. 31, 2022

Repayment of notes payable

$ 500,000

Interest paid

135,671

Senior Secured Note [Member] | Debt Extension [Member] | Warrant [Member]

Debt Instrument [Line Items]

Warrants issued, shares

400,000

Warrants exercise price

$ 1.50

Senior Secured Note 2 [Member]

Debt Instrument [Line Items]

Principal amount

$ 167,000

Debt interest rate

8%

Debt maturity date

Jul. 31, 2022

Repayment of notes payable

$ 117,000

$ 50,000

Senior Secured Note 2 [Member] | Debt Extension [Member] | Warrant [Member]

Debt Instrument [Line Items]

Warrants issued, shares

250,000

Warrants exercise price

$ 1.50

Note Payable 2 [Member]

Debt Instrument [Line Items]

Interest paid

$ 42,893

Convertible Note Payable 1 [Member]

Debt Instrument [Line Items]

Principal amount

$ 350,000

Convertible note payable

350,000

$ 100,000

$ 350,000

Repayment of debt

$ 50,000

$ 200,000

Unsecured Note [Member]

Debt Instrument [Line Items]

Principal amount

$ 200,000

Debt interest rate

4.50%

Debt maturity date

Mar. 31, 2024

Repayment of notes payable

$ 100,000

Convertible note payable

100,000

Unsecured Note 2 [Member]

Debt Instrument [Line Items]

Principal amount

$ 150,000

Debt converted, amount converted

$ 150,000

Unsecured Note 3 [Member]

Debt Instrument [Line Items]

Principal amount

$ 150,000

Debt converted, amount converted

$ 150,000

Unsecured Note 4 [Member]

Debt Instrument [Line Items]

Principal amount

$ 150,000

Debt interest rate

5%

Debt maturity date

Jun. 30, 2024

Unsecured Debt

$ 150,000

Eidl Loan [Member]

Debt Instrument [Line Items]

Debt interest rate

3.75%

Proceeds from loan

$ 150,000

Note payable amount

$ 150,000

$ 150,000

$ 150,000

CAPITAL STRUCTURE (Details - Op

CAPITAL STRUCTURE (Details - Option activity) - Stock Options [Member]	12 Months Ended
	Dec. 31, 2023 USD ($) $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding, beginning shares | shares	0
Weighted average exercise price, beginning balance outstanding | $ / shares	$ 0
Options granted, shares | shares	1,757,500
Weighted average exercise price, granted | $ / shares	$ 2.01
Weighted average contractual life, options granted	8 years 9 months 10 days
Options forfeited, shares | shares	0
Weighted average exercise price, forfeited | $ / shares	$ 0
Options exercised, shares | shares	0
Weighted average exercise price, exercised | $ / shares	$ 0
Options outstanding, ending shares | shares	1,757,500
Weighted average exercise price, ending balance outstanding | $ / shares	$ 2.01
Weighted average contractual life, options outstanding	7 years 11 months 19 days
Intrinsic value, options outstanding | $	$ 0

CAPITAL STRUCTURE (Details - _2

CAPITAL STRUCTURE (Details - Option assumptions) - Stock Options [Member]	12 Months Ended
	Dec. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected term, in years	5 years 6 months 10 days
Expected volatility	79.87%
Risk-free interest rate	3.85%
Dividend yield	0%

CAPITAL STRUCTURE (Details - Wa

CAPITAL STRUCTURE (Details - Warrants outstanding) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	13,232,043	1,563,911
Coral Investment Partners Exercise Price 5. 94 [Member]
Class of Stock [Line Items]
Date Issued	Nov. 23, 2020
Exercise price	$ 5.94
Expiration	Nov. 23, 2023
Class of Warrant or Right, Outstanding	0	168,434
Coral Investment Partners Exercise Price 14. 84 [Member]
Class of Stock [Line Items]
Date Issued	Nov. 23, 2020
Exercise price	$ 14.84
Expiration	Nov. 23, 2023
Class of Warrant or Right, Outstanding	0	168,435
Warrant Holder 1 Exercise Price 2. 97 [Member]
Class of Stock [Line Items]
Date Issued	May 28, 2021
Exercise price	$ 2.97
Expiration	May 13, 2026
Class of Warrant or Right, Outstanding	167,593	167,592
Warrant Holder 1 Exercise Price 5. 94 [Member]
Class of Stock [Line Items]
Date Issued	May 28, 2021
Exercise price	$ 5.94
Expiration	May 13, 2026
Class of Warrant or Right, Outstanding	168,434	168,434
Warrant Holder 1 Exercise Price 14. 84 [Member]
Class of Stock [Line Items]
Date Issued	May 28, 2021
Exercise price	$ 14.84
Expiration	May 13, 2026
Class of Warrant or Right, Outstanding	168,434	168,434
Warrant Holder 2 Exercise Price 2. 97 [Member]
Class of Stock [Line Items]
Date Issued	Jul. 30, 2021
Exercise price	$ 2.97
Expiration	Jul. 30, 2026
Class of Warrant or Right, Outstanding	8,422	8,422
Warrant Holder 2 Exercise Price 14. 84 [Member]
Class of Stock [Line Items]
Date Issued	Jul. 30, 2021
Exercise price	$ 14.84
Expiration	Jun. 01, 2026
Class of Warrant or Right, Outstanding	25,265	25,265
Kitov Purple Biotech Exercise Price 14. 84 [Member]
Class of Stock [Line Items]
Date Issued	Sep. 23, 2021
Exercise price	$ 14.84
Expiration	Sep. 21, 2024
Class of Warrant or Right, Outstanding	101,061	101,061
Warrant Holder 5 Exercise Price 2. 97 [Member]
Class of Stock [Line Items]
Date Issued	Dec. 20, 2021
Exercise price	$ 2.97
Expiration	Dec. 20, 2026
Class of Warrant or Right, Outstanding	58,952	58,952
Warrant Holder 5 Exercise Price 4. 45 [Member]
Class of Stock [Line Items]
Date Issued	Jan. 28, 2022
Exercise price	$ 4.45
Expiration	Jan. 31, 2024
Class of Warrant or Right, Outstanding	67,374	67,374
Warrant Holder 6 Exercise Price 4. 45 [Member]
Class of Stock [Line Items]
Date Issued	Jan. 28, 2022
Exercise price	$ 4.45
Expiration	Jan. 31, 2024
Class of Warrant or Right, Outstanding	84,217	84,217
Warrant Holder 7 Exercise Price 4. 45 [Member]
Class of Stock [Line Items]
Date Issued	Jan. 28, 2022
Exercise price	$ 4.45
Expiration	Jan. 31, 2024
Class of Warrant or Right, Outstanding	134,747	134,747
Warrant Holder 11 Exercise Price 2. 97 [Member]
Class of Stock [Line Items]
Date Issued	Jan. 28, 2022
Exercise price	$ 2.97
Expiration	Jan. 31, 2024
Class of Warrant or Right, Outstanding	50,530	50,530
Warrant Holder 11 Exercise Price 5. 94 [Member]
Class of Stock [Line Items]
Date Issued	Jan. 28, 2022
Exercise price	$ 5.94
Expiration	Jan. 31, 2024
Class of Warrant or Right, Outstanding	50,530	50,530
Warrant Holder 11 Exercise Price 4. 45 [Member]
Class of Stock [Line Items]
Date Issued	Apr. 14, 2022
Exercise price	$ 4.45
Expiration	Jan. 31, 2024
Class of Warrant or Right, Outstanding	57,268	57,268
Warrant Holder 18 Exercise Price 8. 91 [Member]
Class of Stock [Line Items]
Date Issued	Mar. 30, 2022
Exercise price	$ 8.91
Expiration	Mar. 30, 2024
Class of Warrant or Right, Outstanding	84,217	84,217
Warrant Holder 20 Exercise Price 2. 50 [Member]
Class of Stock [Line Items]
Date Issued	Jan. 03, 2023
Exercise price	$ 2.50
Expiration	Jan. 02, 2027
Class of Warrant or Right, Outstanding	100,000	0
Warrant Holder 21 Exercise Price 1. 90 [Member]
Class of Stock [Line Items]
Date Issued	Jan. 20, 2023
Exercise price	$ 1.90
Expiration	Jan. 19, 2027
Class of Warrant or Right, Outstanding	250,000	0
Pre Funded Warrants 1 Exercise Price 0. 0001 [Member]
Class of Stock [Line Items]
Date Issued	Jun. 16, 2023
Exercise price	$ 0.0001
Class of Warrant or Right, Outstanding	0	0
Series Warrants A B Exercise Price 1. 36 [Member]
Class of Stock [Line Items]
Date Issued	Jun. 16, 2023
Exercise price	$ 1.36
Expiration	Dec. 16, 2028
Class of Warrant or Right, Outstanding	6,125,000	0
Series Warrants A [Member]
Class of Stock [Line Items]
Date Issued	Oct. 23, 2023
Exercise price	$ 1.36
Expiration	Apr. 26, 2025
Class of Warrant or Right, Outstanding	2,000,000	0
Series Warrants B [Member]
Class of Stock [Line Items]
Date Issued	Oct. 23, 2023
Exercise price	$ 1.36
Expiration	Apr. 26, 2029
Class of Warrant or Right, Outstanding	2,000,000	0
Warrant Holder 22 Exercise Price 1. 25 [Member]
Class of Stock [Line Items]
Date Issued	Jun. 16, 2023
Exercise price	$ 1.25
Expiration	Dec. 16, 2028
Class of Warrant or Right, Outstanding	126,000	0
Warrant Holder 22 Exercise Price 1. 40 [Member]
Class of Stock [Line Items]
Date Issued	Oct. 23, 2023
Exercise price	$ 1.40
Expiration	Apr. 26, 2029
Class of Warrant or Right, Outstanding	66,000	0
Warrant Holder 23 Exercise Price 1. 25 [Member]
Class of Stock [Line Items]
Date Issued	Jun. 16, 2023
Exercise price	$ 1.25
Expiration	Dec. 16, 2028
Class of Warrant or Right, Outstanding	84,000	0
Warrant Holder 23 Exercise Price 1. 40 [Member]
Class of Stock [Line Items]
Date Issued	Oct. 23, 2023
Exercise price	$ 1.40
Expiration	Apr. 26, 2029
Class of Warrant or Right, Outstanding	48,000	0
Warrant Holder 24 Exercise Price 1. 40 [Member]
Class of Stock [Line Items]
Date Issued	Oct. 23, 2023
Exercise price	$ 1.40
Expiration	Apr. 26, 2029
Class of Warrant or Right, Outstanding	6,000	0
Pre Funded Warrants 2 Exercise Price 0. 0000 [Member]
Class of Stock [Line Items]
Date Issued	Dec. 28, 2023
Exercise price	$ 0
Class of Warrant or Right, Outstanding	1,200,000	0

CAPITAL STRUCTURE (Details Narr

CAPITAL STRUCTURE (Details Narrative) - USD ($)					1 Months Ended		7 Months Ended	12 Months Ended
	Dec. 31, 2023	Dec. 28, 2023	Oct. 26, 2023	Jun. 16, 2023	Feb. 18, 2022	Feb. 28, 2021	Dec. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Apr. 26, 2024	Jan. 31, 2024	Oct. 23, 2023	Jan. 03, 2023	Sep. 14, 2022	Sep. 13, 2022	Sep. 06, 2022	Aug. 19, 2022	Jul. 28, 2022	Jul. 27, 2022	Jul. 13, 2022	Jun. 27, 2022	Apr. 14, 2022	Mar. 30, 2022	Mar. 01, 2022	Jan. 28, 2022	Dec. 20, 2021	Sep. 22, 2021	Jul. 30, 2021	May 28, 2021	Nov. 23, 2020
Class of Stock [Line Items]
Common stock, shares authorized	150,000,000						150,000,000	150,000,000	150,000,000
Common stock, par value	$ 0.0001						$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000						10,000,000	10,000,000
Preferred stock, par value	$ 0.0001						$ 0.0001	$ 0.0001
Common stock, shares issued	35,331,036						35,331,036	35,331,036	19,566,839
Common stock, shares outstanding	35,331,036						35,331,036	35,331,036	19,566,839
Adjustments to additional paid in capital, other								$ 499,950	$ 3,271,445
Capital distributions								0	0
Warrants issued				2,150,000
Net proceeds warrant								200,000	0
Treasury stock	$ 0						$ 0	$ 0	$ 0
Preferred stock, shares issued	0						0	0	0
Preferred stock, shares outstanding	0						0	0	0
General and administrative expense								$ 477,503	$ 0
Unamortized stock-based compensation	$ 1,223,502						$ 1,223,502	$ 1,223,502
Warrants outstanding	13,232,043						13,232,043	13,232,043	1,563,911
Stock Options [Member]
Class of Stock [Line Items]
General and administrative expense								$ 477,503	$ 0
Held By Vinings Shareholders [Member]
Class of Stock [Line Items]
Number of shares purchased, shares						110,762
Number of shares purchased, value						$ 247,165
Number of shares retired					110,762
Coral Investment Partners [Member]
Class of Stock [Line Items]
Warrants outstanding																															500,000
Expiry date																															Nov. 30, 2023
Warrant Holder 1 [Member]
Class of Stock [Line Items]
Warrants outstanding	504,460						504,460	504,460
Expiry date																														Jun. 01, 2026
Warrant Holder 1 [Member] | Per Share 1 [Member]
Class of Stock [Line Items]
Warrants outstanding																														500,000
Exercise price of warrants																														$ 1
Warrants exercised shares																			2,500
Warrant Holder 1 [Member] | Per Share 2 [Member]
Class of Stock [Line Items]
Warrants outstanding																														500,000
Exercise price of warrants																														$ 2
Warrant Holder 1 [Member] | Per Share 5 [Member]
Class of Stock [Line Items]
Warrants outstanding																														500,000
Exercise price of warrants																														$ 5
Warrant Holder 2 [Member]
Class of Stock [Line Items]
Warrants outstanding	33,687						33,687	33,687
Expiry date																													Jul. 26, 2026
Warrant Holder 2 [Member] | Per Share 1 [Member]
Class of Stock [Line Items]
Warrants outstanding																													200,000
Exercise price of warrants																													$ 1
Warrants exercised shares																						195,000			5,000
Warrant Holder 2 [Member] | Per Share 2 [Member]
Class of Stock [Line Items]
Warrants outstanding																													100,000
Exercise price of warrants																													$ 2
Warrants exercised shares																				75,000
Warrants expired shares																25,000
Warrant Holder 2 [Member] | Per Share 5 [Member]
Class of Stock [Line Items]
Warrants outstanding																													100,000
Exercise price of warrants																													$ 5
Purple Bio Tech [Member]
Class of Stock [Line Items]
Warrants outstanding	101,061						101,061	101,061																				300,000
Exercise price of warrants																												$ 5
Purple Bio Tech [Member] | Common Stock Purchase Warrants [Member]
Class of Stock [Line Items]
General and administrative expense										$ 1,897,585
Warrant Holder 3 [Member]
Class of Stock [Line Items]
Warrants outstanding																											600,000
Exercise price of warrants																											$ 1
Expiry date																											Dec. 20, 2026
Warrants exercised shares																		115,000
Warrants expired shares																10,000
Warrants outstanding	0						0	0
Warrant Holder 3 [Member] | Transferred To Warrant Holder 4 [Member]
Class of Stock [Line Items]
Warrants transferred																											300,000
Warrant Holder 3 [Member] | Transferred To Warrant Holder 5 [Member]
Class of Stock [Line Items]
Warrants transferred																											175,000
Warrant Holder 4 [Member]
Class of Stock [Line Items]
Warrants outstanding																					300,000
Warrants exercised shares																		300,000
Warrants outstanding	0						0	0
Warrant Holder 5 [Member]
Class of Stock [Line Items]
Warrants outstanding	126,326						126,326	126,326									175,000
Warrant Holder 9 [Member]
Class of Stock [Line Items]
Warrants outstanding																										200,000
Exercise price of warrants																										$ 1.50
Expiry date																										Jan. 31, 2024
Warrants outstanding	0						0	0
Warrant Holder 9 [Member] | Transferred To Warrant Holder 5 [Member]
Class of Stock [Line Items]
Warrants transferred																	200,000
Warrant Holder 6 [Member]
Class of Stock [Line Items]
Warrants outstanding	84,217						84,217	84,217																		250,000
Exercise price of warrants																										$ 1.50
Expiry date																										Jan. 31, 2024
Warrant Holder 7 [Member]
Class of Stock [Line Items]
Warrants outstanding	134,747						134,747	134,747																		400,000
Exercise price of warrants																										$ 1.50
Expiry date																										Jan. 31, 2024
Warrant Holder 8 [Member]
Class of Stock [Line Items]
Warrants outstanding																										775,000
Exercise price of warrants																										$ 1.50
Expiry date																										Jan. 31, 2024
Warrants exercised shares															775,000
Warrants outstanding	0						0	0
Warrant Holder 10 [Member]
Class of Stock [Line Items]
Warrants outstanding																										350,000
Exercise price of warrants																										$ 1.50
Expiry date																										Jan. 31, 2024
Warrants exercised shares															246,666			50,000							53,334
Warrants outstanding	0						0	0
Warrant Holder 11 [Member]
Class of Stock [Line Items]
Warrants outstanding	158,328						158,328	158,328
Expiry date																										Jan. 31, 2024
Warrant Holder 11 [Member] | Per Share 1 [Member]
Class of Stock [Line Items]
Warrants outstanding																										150,000
Exercise price of warrants																										$ 1
Warrant Holder 11 [Member] | Per Share 2 [Member]
Class of Stock [Line Items]
Warrants outstanding																										150,000
Exercise price of warrants																										$ 2
Warrant Holder 11 [Member] | Per Share 150 [Member]
Class of Stock [Line Items]
Warrants outstanding																							170,000
Exercise price of warrants																							$ 1.50
Expiry date																							Jan. 31, 2024
Warrant Holder 12 [Member]
Class of Stock [Line Items]
Warrants outstanding																										1,018,050
Exercise price of warrants																										$ 1.50
Expiry date																										Jan. 31, 2024
Warrants exercised shares															918,050			100,000
Warrants outstanding	0						0	0
Warrant Holder 13 [Member]
Class of Stock [Line Items]
Warrants outstanding																										225,000
Exercise price of warrants																										$ 1.50
Expiry date																										Jan. 31, 2024
Warrants exercised shares															210,000										15,000
Warrants outstanding	0						0	0
Warrant Holder 14 [Member]
Class of Stock [Line Items]
Warrants outstanding																										100,000
Exercise price of warrants																										$ 1
Expiry date																										Jan. 31, 2024
Warrants exercised shares																		100,000
Warrants outstanding	0						0	0
Warrant Holder 15 [Member]
Class of Stock [Line Items]
Warrants outstanding																										100,000
Exercise price of warrants																										$ 1.50
Expiry date																										Jan. 31, 2024
Warrants exercised shares															100,000
Warrants outstanding	0						0	0
Warrant Holder 16 [Member]
Class of Stock [Line Items]
Warrants outstanding																										100,000
Exercise price of warrants																										$ 1.50
Expiry date																										Jan. 31, 2024
Warrants exercised shares															75,000							25,000
Warrants outstanding	0						0	0
Warrant Holder 17 [Member]
Class of Stock [Line Items]
Warrants outstanding																										52,050
Exercise price of warrants																										$ 1.50
Expiry date																										Jan. 31, 2024
Warrants exercised shares															52,050
Warrants outstanding	0						0	0
Warrant Holder 18 [Member]
Class of Stock [Line Items]
Warrants outstanding	84,217						84,217	84,217																250,000
Exercise price of warrants																								$ 3
Expiry date																								Mar. 30, 2024
Warrant Holder 19 [Member]
Class of Stock [Line Items]
Warrants outstanding																								300,000
Exercise price of warrants																								$ 1.50
Expiry date																								Apr. 01, 2027
Warrants exercised shares															300,000
Warrants outstanding	0						0	0
Warrant Holder 20 [Member]
Class of Stock [Line Items]
Warrants outstanding														100,000
Exercise price of warrants														$ 2.50
Expiry date														Jan. 02, 2027
Warrant Holder 21 [Member]
Class of Stock [Line Items]
Warrants outstanding														250,000
Exercise price of warrants														$ 1.90
Expiry date														Jan. 19, 2027
Warrant Holder 22 [Member]
Class of Stock [Line Items]
Warrants outstanding				126,000									66,000
Exercise price of warrants				$ 1.25									$ 1.40
Expiry date				Dec. 16, 2028									Apr. 26, 2029
Warrant Holder 23 [Member]
Class of Stock [Line Items]
Warrants outstanding				84,000									48,000
Exercise price of warrants				$ 1.25									$ 1.40
Expiry date				Dec. 16, 2028									Apr. 26, 2029
Warrant Holder 24 [Member]
Class of Stock [Line Items]
Warrants outstanding													6,000
Exercise price of warrants													$ 1.40
Expiry date													Apr. 26, 2029
Maximum [Member]
Class of Stock [Line Items]
Exercise price of warrants			$ 1.65
Minimum [Member]
Class of Stock [Line Items]
Exercise price of warrants			$ 1.36
Forecast [Member]
Class of Stock [Line Items]
Exercise price of warrants											$ 1.36
Private Placement [Member]
Class of Stock [Line Items]
Warrants issued			120,000
Warrants outstanding			777,000
Exercise price of warrants			$ 1.40
Private Placement [Member] | Pre Funded Warrants [Member]
Class of Stock [Line Items]
Net proceeds warrant	$ 1,200,000
Warrants issued, shares		1,200,000	1,223,000
Private Placement [Member] | Series A Warrants [Member]
Class of Stock [Line Items]
Warrants issued, shares			2,000,000
Private Placement [Member] | Series B Warrants [Member]
Class of Stock [Line Items]
Warrants issued, shares			2,000,000
Private Placement [Member] | Placement Agent [Member] | Series Warrants [Member]
Class of Stock [Line Items]
Warrants issued, shares			120,000
Public Offering [Member] | Pre Funded Warrants [Member]
Class of Stock [Line Items]
Common stock issued							3,500,000
Warrants issued, shares				1,350,000
Warrants converted							1,350,000
Public Offering [Member] | Series A Warrants [Member]
Class of Stock [Line Items]
Warrants issued, shares				3,062,500
Public Offering [Member] | Series B Warrants [Member]
Class of Stock [Line Items]
Warrants issued, shares				3,062,500
Common Stock [Member]
Class of Stock [Line Items]
Common stock, shares authorized	150,000,000						150,000,000	150,000,000
Common stock, par value	$ 0.0001						$ 0.0001	$ 0.0001
Pre Funded Warrant [Member]
Class of Stock [Line Items]
Warrants outstanding		1,200,000	1,223,000	1,350,000
Net proceeds warrant		$ 1,200,000	$ 1,800,000	$ 3,000,000
Exercise price of warrants			$ 0.001	$ 0.0001
Common stock issued								3,500,000
Aggregate exercise price of warrant		200,000
Pre Funded Warrant [Member] | Subsequent Event [Member]
Class of Stock [Line Items]
Exercise price of warrants												$ 0.0001
Series A Warrant [Member]
Class of Stock [Line Items]
Class of warrant or right, outstanding gross			2,000,000	3,062,500
Exercisable term			18 months
Series B Warrant [Member]
Class of Stock [Line Items]
Class of warrant or right, outstanding gross			2,000,000	3,062,500
Exercise price of warrants				$ 1.65
Exercisable term			5 years 6 months
Warrant Note Receivables [Member]
Class of Stock [Line Items]
Aggregate exercise price of warrant		$ 1,000,000
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares issued										8,000
Preferred stock, shares outstanding										8,000
Common Class A [Member] | Coral Investment Partners [Member]
Class of Stock [Line Items]
Exercise price of warrants																															$ 2
Common Class B [Member] | Coral Investment Partners [Member]
Class of Stock [Line Items]
Exercise price of warrants																															$ 5

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details)	Dec. 31, 2023 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2024	$ 45,385
2025	46,046
2026	23,161
Total minimum lease payments:	114,592
Less amount representing interest	(15,366)
Present value of minimum lease payments:	$ 99,226

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)		1 Months Ended	12 Months Ended
	Aug. 16, 2023	Aug. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Sep. 30, 2023	Jan. 25, 2023
Offsetting Assets [Line Items]
Monthly rent			$ 3,750
Lease expense			45,000	$ 45,000
Right of use asset			97,571	58,914
Current lease liabilities			38,047	41,618
Non-current lease liabilities			61,179	$ 14,723
Agreement amendment fee					$ 2,000
Deverra [Member]
Offsetting Assets [Line Items]
[custom:CashPayment]	$ 570,000
Debt Conversion, Converted Instrument, Shares Issued	4,000,000
Car T License [Member]
Offsetting Assets [Line Items]
Initial license fee		$ 75,000
Annual maintenance fee description		annual maintenance fees ranging between $15,000 and $25,000
Payments of performance based milestones						$ 716,714
First Year Extension [Member]
Offsetting Assets [Line Items]
Monthly rent			3,805
Second Year Extension [Member]
Offsetting Assets [Line Items]
Monthly rent			$ 3,860

401(k) PROFIT-SHARING PLAN (Det

401(k) PROFIT-SHARING PLAN (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Retirement Benefits [Abstract]
Employer contributions	$ 0	$ 0

INCOME TAXES (Details - reconci

INCOME TAXES (Details - reconcilation of income tax) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income tax benefit at statutory rate	$ 4,357,970	$ 11,648,000
Change in valuation allowance	(4,357,970)	(11,648,000)
Provision for federal/state income taxes	$ 0	$ 0

INCOME TAXES (Details - recon_2

INCOME TAXES (Details - reconcilation of provision) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Expected federal statutory income tax provision/rate	$ (2,965,619)	$ (7,906,850)
Expected federal statutory income tax provision, rate	(21.00%)	(21.00%)
State income taxes, net of federal benefit	$ (1,392,351)	$ (3,765,167)
State income taxes, net of federal benefit, rate	(9.00%)	(10.00%)
Other	$ 0	$ 24,017
Other, rate	0%	0.20%
Income tax benefit at statutory rate	$ (4,357,970)	$ (11,648,000)
Income tax benefit at statutory rate, rate	(30.00%)	(30.80%)
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount	$ 4,357,970	$ 11,648,000
Income tax benefit at statutory rate, rate	30%	30.80%
Income Tax Expense (Benefit)	$ 0	$ 0
Effective Income Tax Rate Reconciliation, Percent	0%	0%

INCOME TAXES (Details - operati

INCOME TAXES (Details - operating loss carryforwards) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 22,473,712	$ 18,429,000
Derivative liability warrants	0	349,000
Section 174 research and development	1,799,825	0
PPE and intangible assets	416,708	0
State taxes	(1,554,275)	0
Total deferred tax assets	23,135,970	18,778,000
Less valuation allowance	(23,135,970)	(18,778,000)
Net deferred tax assets	$ 0	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	Dec. 31, 2023 USD ($)
Income Tax Disclosure [Abstract]
Net operating loss carry forwards	$ 75,000,000

NOTE RECEIVABLE (Details Narrat

NOTE RECEIVABLE (Details Narrative) - Notes Receivable [Member] - USD ($)			12 Months Ended
	Sep. 30, 2023	Jul. 19, 2023	Dec. 31, 2023
Borrower [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Note receivable	$ 500,000	$ 572,000	$ 1,000,000
Note receivable interest rate	6%	3%	6%
Note receivable due date	Aug. 30, 2024	Sep. 30, 2023	Nov. 29, 2024
Principal received	$ 567,609
Principal received	$ 2,892
Stock issued, shares	600,000
Warrants exercisable			1,200,000
Borrower 1 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Note receivable	$ 2,000,000
Note receivable interest rate	6%
Note receivable due date	Aug. 30, 2024
Stock issued, shares	2,400,000

RELATED PARTY TRANSACTION (Deta

RELATED PARTY TRANSACTION (Details Narrative) - USD ($)		12 Months Ended
	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Proceeds from common stock		$ 500,000	$ 3,271,486
A G Bio Life Capital I L P [Member]
Shares issued	600,000
Note receivable	$ 600,000
Proceeds from common stock	$ 100,000