Coeptis Therapeutics (COEPW) 10-Q/A 15 Aug 24 2024 Q1 Quarterly report (amended) Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2024	May 08, 2024
Document Type	10-Q/A
Amendment Flag	true
Amendment Description	restated financials
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2024
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
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 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 Common Stock, Shares Outstanding		37,118,593
Common Stock, par value $0.0001 per share
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
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

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
CURRENT ASSETS
Cash	$ 1,029,244	$ 1,469,134
Interest receivable	108,581	38,978
Prepaid assets, current portion	241,961	241,601
TOTAL CURRENT ASSETS	1,379,786	1,749,713
PROPERTY AND EQUIPMENT
Furniture and fixtures	25,237	25,237
Less: accumulated depreciation	14,142	13,931
Furniture and fixtures, net	11,095	11,306
OTHER ASSETS
Prepaid assets, net of current portion	110,833	158,333
Co-development options	2,304,166	2,554,166
Right of use asset, net of accumulated amortization	88,441	97,571
Total other assets	2,503,440	2,810,070
TOTAL ASSETS	3,894,321	4,571,089
CURRENT LIABILITIES
Accounts payable	1,365,898	1,419,699
Accrued expenses	719,043	555,950
Notes payable, current portion	2,187,500	975,000
Right of use liability, current portion	28,961	38,047
TOTAL CURRENT LIABILITIES	4,301,402	2,988,696
LONG TERM LIABILITIES
Note payable, net of current portion	150,000	150,000
Derivative liability warrants	522,375	557,250
Right of use liability, non-current portion	61,179	61,179
TOTAL LONG TERM LIABILITIES	733,554	768,429
TOTAL LIABILITIES	5,034,956	3,757,125
COMMITMENTS AND CONTINGENCIES (NOTE 6)
STOCKHOLDERS' EQUITY (DEFICIT)
Common stock, $0.0001 par value, 150,000,000 shares authorized, 36,427,417 shares issued and outstanding at March 31, 2024, and 35,331,036 shares issued and outstanding at December 31, 2023	3,643	3,533
Additional paid-in capital	94,713,370	91,666,691
Subscription receivable	(5,500,000)	(3,500,000)
Accumulated deficit	(90,357,648)	(87,356,260)
TOTAL STOCKHOLDERS' EQUITY (DEFICIT)	(1,140,635)	813,964
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	$ 3,894,321	$ 4,571,089

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Mar. 31, 2024	Dec. 31, 2023
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	36,427,417	35,331,036
Common stock, shares outstanding	36,427,417	35,331,036

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
SALES
Total sales	$ 0	$ 0
Cost of goods, including inventory obsolesence	0	0
Gross profit	0	0
COST OF OPERATIONS
Research and development expense	777,069	115,329
Salary expense	445,359	283,917
Amortization expense	250,000	250,000
Professional services expense	1,180,499	5,552,086
General and administrative expenses	269,456	337,619
Total cost of operations	2,922,383	6,538,951
LOSS FROM OPERATIONS	(2,922,383)	(6,538,951)
OTHER INCOME (EXPENSE)
Interest expense	(200,505)	(31,417)
Other income	86,625	35
Change in fair value of derivative liability warrants	34,875	(1,387,500)
TOTAL OTHER EXPENSE, net	(79,005)	(1,418,882)
LOSS BEFORE INCOME TAXES	(3,001,388)	(7,957,833)
PROVISION FOR INCOME TAXES (BENEFIT)	0	0
NET LOSS	$ (3,001,388)	$ (7,957,833)
LOSS PER SHARE
Loss per share, basic	$ (0.08)	$ (0.40)
Loss per share, fully diluted	$ (0.08)	$ (0.40)
Weighted average number of common shares outstanding, basic	35,544,709	20,084,169
Weighted average number of common shares outstanding, diluted	35,544,709	20,084,169
Consulting Services [Member]
SALES
Total sales	$ 0	$ 0
Sales [Member]
SALES
Total sales	$ 0	$ 0

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Subscription Receivable [Member]	Common Stock Subscribed [Member]	Treasury Stock, Common [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2022	$ 0	$ 1,957	$ 70,541,095	$ 0	$ 0	$ 0	$ (66,089,723)	$ 4,453,329
Shares, Outstanding, Beginning Balance at Dec. 31, 2022	0	19,566,839
Shares issued for non-employee services		$ 137	2,396,677		720,000			3,116,814
Stock Issued During Period, Shares, Issued for Services		1,374,197
Warrants issued for services			1,111,706					1,111,706
Stock based compensation			122,391					122,391
Net loss							(7,957,833)	(7,957,833)
Ending balance, value at Mar. 31, 2023	$ 0	$ 2,094	74,171,869	0	720,000	0	(74,047,556)	846,407
Shares, Outstanding, Ending Balance at Mar. 31, 2023	0	20,941,036
Beginning balance, value at Dec. 31, 2023	$ 0	$ 3,533	91,666,691	(3,500,000)	0	0	(87,356,260)	813,964
Shares, Outstanding, Beginning Balance at Dec. 31, 2023	0	35,331,036
Shares issued for non-employee services		$ 110	541,640					541,750
Stock Issued During Period, Shares, Issued for Services		1,096,381
Warrants issued for cash			500,000					500,000
Warrants issued for services			8,150					8,150
Warrants issued in exchange for note receivable			1,900,000	(2,000,000)				(100,000)
Stock based compensation			96,889					96,889
Net loss							(3,001,388)	(3,001,388)
Ending balance, value at Mar. 31, 2024	$ 0	$ 3,643	$ 94,713,370	$ (5,500,000)	$ 0	$ 0	$ (90,357,648)	$ (1,140,635)
Shares, Outstanding, Ending Balance at Mar. 31, 2024	0	36,427,417

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
OPERATING ACTIVITIES
Net loss	$ (3,001,388)	$ (7,957,833)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation and amortization	250,211	250,309
Amortization of debt discount	150,000	0
Change in fair value of derivative liability warrants	(34,875)	1,387,500
Stock based compensation	96,889	122,391
Shares issued for non-employee services	541,750	2,396,814
Shares subscribed for non-employee services	0	720,000
Warrants issued for extinguishment of debt	0	1,111,706
Warrants issued for services	8,150	0
(Increase) decrease in:
Accounts receivable	0	8,075
Interest receivable	(69,604)	0
Prepaid assets	47,140	20,709
Right of use asset/liability	45	(208)
Increase (decrease) in:
Accounts payable	(53,801)	143,432
Accrued expenses	163,093	112,635
NET CASH USED IN OPERATING ACTIVITIES	(1,902,390)	(1,684,470)
INVESTING ACTIVITIES
Increase in subscription receivable in exchange for cash	(100,000)	0
NET CASH USED IN INVESTING ACTIVITIES	(100,000)	0
FINANCING ACTIVITIES
Proceeds from notes payable	1,350,000	0
Repayment of notes payable	(287,500)	0
Shares issued for cash	500,000	0
NET CASH PROVIDED BY FINANCING ACTIVITIES	1,562,500	0
NET DECREASE IN CASH	(439,890)	(1,684,470)
CASH AT BEGINNING OF PERIOD	1,469,134	3,791,302
CASH AT END OF PERIOD	1,029,244	2,106,832
SUPPLEMENTAL DISCLOSURES
Shares exchanged for note receivable	2,000,000	0
Interest paid	0	0
Taxes paid (refunded)	$ 0	$ 0

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (3,001,388)	$ (7,957,833)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Mar. 31, 2024
Insider Trading Arrangements [Line Items]
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	3 Months Ended
	Mar. 31, 2024
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 – Principles of Consolidation Risks and Uncertainties

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Restatement of Previously Issued Financial Statements Subsequent to the issuance of the condensed consolidated financial statements as of and for the three months ended March 31, 2024, the Company performed an evaluation of its accounting for note agreements recorded as notes receivable. Management determined the previously issued amended condensed consolidated financial statements did not give full effect to the transactions, and the notes receivable should have been recorded as subscription receivables. On August 9, 2024, Management concluded its evaluation and determined that the identified errors required the restatement of the accompanying condensed consolidated financial statements. The following table sets forth the effects of the adjustments on affected items within the Company’s previously reported condensed consolidated balance sheet, condensed consolidated statements of operations, condensed consolidated statements of stockholders’ equity, and condensed consolidated statements of cash flows for the period ended March 31, 2024. As Reported Adjustment As Restated Consolidated Balance Sheet as of March 31, 2024 Notes receivable $ 5,500,000 $ (5,500,000 ) $ – Total current assets 6,879,786 (5,500,000 ) 1,379,786 Total assets 9,394,321 (5,500,000 ) 3,894,321 Subscription receivable – (5,500,000 ) (5,500,000 ) Total stockholders' equity 4,359,365 (5,500,000 ) (1,140,635 ) Total liabilities and stockholders' equity 9,394,321 (5,500,000 ) 3,894,321 Consolidated Statements of Stockholders' Equity for the 3 months ended March 31, 2024 Subscription receivable (Warrants issued in exchange for note receivable) – (2,000,000 ) (2,000,000 ) Subscription receivable (Balance at March 31, 2024) – (5,500,000 ) (5,500,000 ) Warrants issued in exchange for note receivable (Balance at March 31, 2024) 1,900,000 (2,000,000 ) (100,000 ) Total equity 4,359,365 (5,500,000 ) (1,140,635 ) Additionally, please refer to Note 5, Capital Structure, where the Company has included additional disclosure related to the subscription receivable. 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 Going Concern 90,357,648 3,001,388

CO-DEVELOPMENT OPTIONS

CO-DEVELOPMENT OPTIONS	3 Months Ended
	Mar. 31, 2024
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 at March 31, 2024 and December 31, 2023 was $ 437,500 625,000 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	3 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
DEBT	NOTE 4 – DEBT 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 5 437,500 625,000 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 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 5,967 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 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 8 April 15, 2024 1,500,000 150,000 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 $ 2,187,500 2025 – 2026 – 2027 – 2028 1,687 Thereafter 148,313 Total notes payable $ 2,337,500 Derivative Liability Warrants – At March 31, 2024 and December 31, 2023, 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 March 31, 2024 and December 31, 2023 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 March 31, December 31, Warrant Liability – Public Warrants 1 $ 191,250 $ 232,500 Warrant Liability – Private Placement Warrants 3 $ 331,125 $ 324,750 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 March 31, December 31, Risk-free interest rate 4.24% 3.84% Expected volatility 130.73% 82.12% Exercise price $ 11.50 $ 11.50 Stock Price $ 0.30 $ 0.78 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, 2023 $ 324,750 $ 232,500 $ 557,250 Change in valuation inputs 6,375 (41,250 ) (34,875 ) Fair value as of March 31, 2024 $ 331,125 $ 191,250 $ 522,375 There were no transfers in or out of Level 3 from other levels in the fair value hierarchy during the three months ended March 31, 2024 and December 31, 2023.

CAPITAL STRUCTURE

CAPITAL STRUCTURE	3 Months Ended
	Mar. 31, 2024
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 36,427,417 35,331,036 During the three months ended March 31, 2024 and the year ended December 31, 2023, there were 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 On February 8, 2024, the Company granted pre-funded warrants exercisable to acquire up to 4,000,000 2,400,000 0.0001 500,000 1,900,000 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, 2023 1,757,500 $ 2.01 7.97 $ – Granted – Forfeited (100,000 ) $ 10.00 Exercised – Outstanding at March 31, 2024 1,657,500 $ 1.53 8.20 $ – For the three months ended March 31, 2024 and 2023, the Company recorded $ 96,889 122,391 1,126,614 The Company did not grant options during the three months ended March 31, 2024. The options granted during the three months ended March 31, 2023 were valued using the Black-Scholes option pricing model using the following weighted average assumptions: Schedule of options assumptions For the three months ended March 31, 2024 Expected term, in years 5.38 Expected volatility 79.35 Risk-free interest rate 3.66 Dividend yield – Options/Stock Awards – 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 67,374 58,952 Warrant Holder 6 250,000 1.50 January 31, 2024 84,217 none Warrant Holder 7 400,000 1.50 January 31, 2024 134,747 none 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 50,530 50,530 57,268 none Warrant Holder 12 1,018,050 shares of common stock at a price of $ 1.50 per share. The warrants expire on January 31, 2024 . As part of the call, 100,000 warrants at $1.50 per share were exercised on August 19, 2022, and 918,050 warrants at $1.50 per share were exercised on September 14, 2022. As of March 31, 2024, no ne of these warrants were outstanding. 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 none 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 March 31, 2024 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 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 On February 8, 2024, the Company granted pre-funded warrants exercisable to acquire up to 4,000,000 2,400,000 All warrants outstanding, regardless of valuation method are listed below: Schedule of warrants outstanding Outstanding at Reference Date Issued Exercise price Expiration March 31, 2024 December 31, 2023 Warrant Holder 1 5/28/2021 $ 2.97 5/13/2026 167,592 167,592 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 Warrant Holder 6 1/28/2022 $ 4.45 1/31/2024 – 84,217 Warrant Holder 7 1/28/2022 $ 4.45 1/31/2024 – 134,747 Warrant Holder 11 1/28/2022 $ 2.97 1/31/2024 – 50,530 Warrant Holder 11 1/28/2022 $ 5.94 1/31/2024 – 50,530 Warrant Holder 11 4/14/2022 $ 4.45 1/31/2024 – 57,268 Warrant Holder 18 3/30/2022 $ 8.91 3/30/2024 – 84,217 Warrant Holder 20 1/3/2023 $ 2.50 1/2/2027 100,000 100,000 Warrant Holder 21 1/20/2023 $ 1.90 1/19/2027 250,000 250,000 Series A & B Warrants 6/16/2023 $ 1.36 12/16/2028 6,125,000 6,125,000 Series A Warrants 10/26/2023 $ 1.36 4/26/2025 2,000,000 2,000,000 Series B Warrants 10/26/2023 $ 1.36 4/26/2029 2,000,000 2,000,000 Warrant Holder 22 6/16/2023 $ 1.25 12/16/2028 126,000 126,000 Warrant Holder 22 10/26/2023 $ 1.40 4/26/2029 66,000 66,000 Warrant Holder 23 6/16/2023 $ 1.25 12/16/2028 84,000 84,000 Warrant Holder 23 10/26/2023 $ 1.40 4/26/2029 48,000 48,000 Warrant Holder 24 10/26/2023 $ 1.40 4/26/2029 6,000 6,000 Pre-Funded Warrants 2 12/28/2023 $ 0.0001 – * 1,200,000 1,200,000 Pre-Funded Warrants 3 2/8/2024 $ 0.0001 – * 4,000,000 – Total Warrants outstanding 16,703,160 13,232,043 *Pre-funded warrants, do not expire. Subscription receivable - 500,000 500,000 In September 2023, the Company agreed to issue 2,000,000 2,000,000 In December 2023, the Company agreed to grant pre-funded warrants exercisable to acquire up to 1,200,000 shares of common stock to the borrower for a principal sum amount of $1,000,000. During the first quarter of 2024, the Company and the third-party borrower agreed to amend the note as a result of the decline in the publicly traded common stock price. The amount of pre-funded warrants exercisable to acquire up to 1,200,000 shares of common stock was amended to 2,000,000 1,100,000 In February 2024, the Company agreed to grant pre-funded warrants exercisable to acquire up to 4,000,000 1,900,000

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2024
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 11,250 Future minimum rental payments required under the lease are as follows: Schedule of future minimum rental payments 2024 $ 34,135 2025 46,046 2026 23,161 Total minimum lease payments: 103,342 Less amount representing interest (13,202 ) Present value of minimum lease payments: $ 90,140 As of March 31, 2024, the Company had recorded a right of use asset of $ 88,441 28,961 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	3 Months Ended
	Mar. 31, 2024
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 quarters ended March 31, 2024 and 2023, no

INCOME TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 8 – INCOME TAXES For the three months ended March 31, 2024 and 2023, respectively, no income tax expense or benefit was recognized. The Company’s deferred tax assets are comprised primarily of net operating loss carryforwards. The Company maintains a full valuation allowance on its deferred tax assets since it has not yet achieved sustained profitable operations. As a result, the Company has not recorded any income tax benefit since its inception.

NOTE RECEIVABLE

NOTE RECEIVABLE	3 Months Ended
	Mar. 31, 2024
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

RELATED PARTY TRANSACTION

RELATED PARTY TRANSACTION	3 Months Ended
	Mar. 31, 2024
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	3 Months Ended
	Mar. 31, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 11 – SUBSEQUENT EVENTS Management has performed a review of all events and transactions occurring after March 31, 2024 for items that would require adjustment to or disclosure in the accompanying condensed consolidated financial statements, noting no such items or transactions other than the following. On April 17, 2024, the Company entered into an unsecured note agreement with a related party in the principal amount of $500,000 together with interest at 10%, which is due on September 30, 2024. The agreement is between the Company and an investment fund where the manager is a member of the Company’s board of directors. On April 24, 2024, the Company exercised their right to convert the unsecured convertible promissory note in the principal amount of $150,000, originally issued in December 2023. The Company converted the $150,000 principal balance into the equivalent amount of shares of common stock based on the fair market value per share of the Company’s common stock at the time of the conversion. Upon issuance of the shares, the promissory note will be considered satisfied in full.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
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
Going Concern	Going Concern 90,357,648 3,001,388

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	As Reported Adjustment As Restated Consolidated Balance Sheet as of March 31, 2024 Notes receivable $ 5,500,000 $ (5,500,000 ) $ – Total current assets 6,879,786 (5,500,000 ) 1,379,786 Total assets 9,394,321 (5,500,000 ) 3,894,321 Subscription receivable – (5,500,000 ) (5,500,000 ) Total stockholders' equity 4,359,365 (5,500,000 ) (1,140,635 ) Total liabilities and stockholders' equity 9,394,321 (5,500,000 ) 3,894,321 Consolidated Statements of Stockholders' Equity for the 3 months ended March 31, 2024 Subscription receivable (Warrants issued in exchange for note receivable) – (2,000,000 ) (2,000,000 ) Subscription receivable (Balance at March 31, 2024) – (5,500,000 ) (5,500,000 ) Warrants issued in exchange for note receivable (Balance at March 31, 2024) 1,900,000 (2,000,000 ) (100,000 ) Total equity 4,359,365 (5,500,000 ) (1,140,635 )

DEBT (Tables)

DEBT (Tables)	3 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
Schedule of maturities for long-term debt	Schedule of maturities for long-term debt 2024 $ 2,187,500 2025 – 2026 – 2027 – 2028 1,687 Thereafter 148,313 Total notes payable $ 2,337,500
Schedule of fair value hierarchy	Schedule of fair value hierarchy Description Level March 31, December 31, Warrant Liability – Public Warrants 1 $ 191,250 $ 232,500 Warrant Liability – Private Placement Warrants 3 $ 331,125 $ 324,750
Schedule of fair value assumptions	Schedule of fair value assumptions March 31, December 31, Risk-free interest rate 4.24% 3.84% Expected volatility 130.73% 82.12% Exercise price $ 11.50 $ 11.50 Stock Price $ 0.30 $ 0.78
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, 2023 $ 324,750 $ 232,500 $ 557,250 Change in valuation inputs 6,375 (41,250 ) (34,875 ) Fair value as of March 31, 2024 $ 331,125 $ 191,250 $ 522,375

CAPITAL STRUCTURE (Tables)

CAPITAL STRUCTURE (Tables)	3 Months Ended
	Mar. 31, 2024
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, 2023 1,757,500 $ 2.01 7.97 $ – Granted – Forfeited (100,000 ) $ 10.00 Exercised – Outstanding at March 31, 2024 1,657,500 $ 1.53 8.20 $ –
Schedule of options assumptions	Schedule of options assumptions For the three months ended March 31, 2024 Expected term, in years 5.38 Expected volatility 79.35 Risk-free interest rate 3.66 Dividend yield –
Schedule of warrants outstanding	Schedule of warrants outstanding Outstanding at Reference Date Issued Exercise price Expiration March 31, 2024 December 31, 2023 Warrant Holder 1 5/28/2021 $ 2.97 5/13/2026 167,592 167,592 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 Warrant Holder 6 1/28/2022 $ 4.45 1/31/2024 – 84,217 Warrant Holder 7 1/28/2022 $ 4.45 1/31/2024 – 134,747 Warrant Holder 11 1/28/2022 $ 2.97 1/31/2024 – 50,530 Warrant Holder 11 1/28/2022 $ 5.94 1/31/2024 – 50,530 Warrant Holder 11 4/14/2022 $ 4.45 1/31/2024 – 57,268 Warrant Holder 18 3/30/2022 $ 8.91 3/30/2024 – 84,217 Warrant Holder 20 1/3/2023 $ 2.50 1/2/2027 100,000 100,000 Warrant Holder 21 1/20/2023 $ 1.90 1/19/2027 250,000 250,000 Series A & B Warrants 6/16/2023 $ 1.36 12/16/2028 6,125,000 6,125,000 Series A Warrants 10/26/2023 $ 1.36 4/26/2025 2,000,000 2,000,000 Series B Warrants 10/26/2023 $ 1.36 4/26/2029 2,000,000 2,000,000 Warrant Holder 22 6/16/2023 $ 1.25 12/16/2028 126,000 126,000 Warrant Holder 22 10/26/2023 $ 1.40 4/26/2029 66,000 66,000 Warrant Holder 23 6/16/2023 $ 1.25 12/16/2028 84,000 84,000 Warrant Holder 23 10/26/2023 $ 1.40 4/26/2029 48,000 48,000 Warrant Holder 24 10/26/2023 $ 1.40 4/26/2029 6,000 6,000 Pre-Funded Warrants 2 12/28/2023 $ 0.0001 – * 1,200,000 1,200,000 Pre-Funded Warrants 3 2/8/2024 $ 0.0001 – * 4,000,000 – Total Warrants outstanding 16,703,160 13,232,043 *Pre-funded warrants, do not expire. Subscription receivable - 500,000 500,000 In September 2023, the Company agreed to issue 2,000,000 2,000,000 In December 2023, the Company agreed to grant pre-funded warrants exercisable to acquire up to 1,200,000 shares of common stock to the borrower for a principal sum amount of $1,000,000. During the first quarter of 2024, the Company and the third-party borrower agreed to amend the note as a result of the decline in the publicly traded common stock price. The amount of pre-funded warrants exercisable to acquire up to 1,200,000 shares of common stock was amended to 2,000,000 1,100,000 In February 2024, the Company agreed to grant pre-funded warrants exercisable to acquire up to 4,000,000 1,900,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
Schedule of future minimum rental payments	Schedule of future minimum rental payments 2024 $ 34,135 2025 46,046 2026 23,161 Total minimum lease payments: 103,342 Less amount representing interest (13,202 ) Present value of minimum lease payments: $ 90,140

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Notes receivable	$ 0
Total current assets	1,379,786		$ 1,749,713
Total assets	3,894,321		4,571,089
Subscription receivable, value	(5,500,000)		(3,500,000)
Total stockholders equity	(1,140,635)	$ 846,407	813,964	$ 4,453,329
Total liabilities and stockholders equity	3,894,321		4,571,089
Warrants issued in exchange for note receivable	(100,000)
Accumulated deficit	90,357,648		$ 87,356,260
Net loss	3,001,388	$ 7,957,833
Warrants [Member]
Subscription receivable, value	(2,000,000)
Previously Reported [Member]
Notes receivable	5,500,000
Total current assets	6,879,786
Total assets	9,394,321
Subscription receivable, value	0
Total stockholders equity	4,359,365
Total liabilities and stockholders equity	9,394,321
Warrants issued in exchange for note receivable	1,900,000
Previously Reported [Member] | Warrants [Member]
Subscription receivable, value	0
Revision of Prior Period, Adjustment [Member]
Notes receivable	(5,500,000)
Total current assets	(5,500,000)
Total assets	(5,500,000)
Subscription receivable, value	(5,500,000)
Total stockholders equity	(5,500,000)
Total liabilities and stockholders equity	(5,500,000)
Warrants issued in exchange for note receivable	(2,000,000)
Revision of Prior Period, Adjustment [Member] | Warrants [Member]
Subscription receivable, value	$ (2,000,000)

CO-DEVELOPMENT OPTIONS (Details

CO-DEVELOPMENT OPTIONS (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended		12 Months Ended
	Nov. 30, 2022	Mar. 31, 2022	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2021	Dec. 31, 2023
Convertible notes outstanding			$ 437,500			$ 625,000
Repayment for promissory notes			287,500	$ 0
C D 38 Assets [Member] | Vy Gen [Member]
Payments to acquire intangible assets					$ 1,750,000
Promissory notes issued					$ 3,250,000
Capitalized assets			$ 5,000,000
Repayment for promissory notes	$ 1,500,000	$ 250,000

DEBT (Details - Debt maturities

DEBT (Details - Debt maturities)	Mar. 31, 2024 USD ($)
Debt Disclosure [Abstract]
2024	$ 2,187,500
2025	0
2026	0
2027	0
2028	1,687
Thereafter	148,313
Total notes payable	$ 2,337,500

DEBT (Details - Fair value)

DEBT (Details - Fair value) - Fair Value, Recurring [Member] - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Public Warrants [Member] | Fair Value, Inputs, Level 1 [Member]
Offsetting Assets [Line Items]
Financial liabilities fair value disclosure	$ 191,250	$ 232,500
Private Placement Warrants [Member] | Fair Value, Inputs, Level 3 [Member]
Offsetting Assets [Line Items]
Financial liabilities fair value disclosure	$ 331,125	$ 324,750

DEBT (Details - Assumptions)

DEBT (Details - Assumptions)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivatives, determination of fair value	4.24%	3.84%
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivatives, determination of fair value	130.73%	82.12%
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	0.30	0.78

DEBT (Details - Changes in fair

DEBT (Details - Changes in fair value of warrant liabilities)	3 Months Ended
	Mar. 31, 2024 USD ($)
Private Placement Warrants [Member]
Offsetting Assets [Line Items]
Fair value warrant liabilities at beginning	$ 324,750
Change in valuation inputs	6,375
Fair value warrant liabilities at ending	331,125
Public Warrants [Member]
Offsetting Assets [Line Items]
Fair value warrant liabilities at beginning	232,500
Change in valuation inputs	(41,250)
Fair value warrant liabilities at ending	191,250
Warrant Liabilities [Member]
Offsetting Assets [Line Items]
Fair value warrant liabilities at beginning	557,250
Change in valuation inputs	(34,875)
Fair value warrant liabilities at ending	$ 522,375

DEBT (Details Narrative)

DEBT (Details Narrative) - USD ($)

1 Months Ended

3 Months Ended

12 Months Ended

Jan. 03, 2024

Dec. 15, 2023

Oct. 27, 2023

Jul. 08, 2020

Oct. 31, 2023

Sep. 30, 2023

Aug. 31, 2023

Mar. 31, 2024

Mar. 31, 2023

Dec. 31, 2023

Jun. 30, 2023

May 31, 2023

Oct. 31, 2022

Debt Instrument [Line Items]

Convertible note payable

$ 437,500

$ 625,000

Repayment of notes payable

$ 287,500

$ 0

Warrants outstanding

16,703,160

13,232,043

Bull Horn Holdings Sponsor L C [Member]

Debt Instrument [Line Items]

Warrants outstanding

3,750,000

3,750,000

Public Warrants [Member]

Debt Instrument [Line Items]

Warrants outstanding

7,500,000

7,500,000

Convertible Note Payable 1 [Member]

Debt Instrument [Line Items]

Principal amount

$ 350,000

Convertible note payable

$ 100,000

$ 100,000

Repayment of debt

$ 50,000

$ 200,000

Unsecured Note [Member]

Debt Instrument [Line Items]

Principal amount

$ 200,000

Repayment of debt

100,000

Debt interest rate

4.50%

Repayment of notes payable

$ 100,000

Debt maturity date

Mar. 31, 2024

Interest paid

5,967

Unsecured Note 1 [Member]

Debt Instrument [Line Items]

Principal amount

$ 150,000

Debt converted, amount converted

$ 150,000

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 interest rate

5%

Debt maturity date

Jun. 30, 2024

Unsecured debt

150,000

Unsecured Note 4 [Member]

Debt Instrument [Line Items]

Principal amount

$ 1,500,000

Debt interest rate

8%

Debt maturity date

Apr. 15, 2024

Interest paid

150,000

Unsecured debt

1,500,000

Eidl Loan [Member]

Debt Instrument [Line Items]

Debt interest rate

3.75%

Proceeds from loan

$ 150,000

Note payable amount

150,000

$ 150,000

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

Debt Instrument [Line Items]

Principal amount

$ 1,500,000

Interest rate

5%

Convertible note payable

$ 437,500

$ 625,000

CAPITAL STRUCTURE (Details - Op

CAPITAL STRUCTURE (Details - Option activity) - Stock Options [Member] - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding, beginning shares	1,757,500
Weighted average exercise price, beginning balance outstanding	$ 2.01
Weighted average contractual life, options outstanding	8 years 2 months 12 days	7 years 11 months 19 days
Options granted, shares	0
Options forfeited, shares	(100,000)
Weighted average exercise price, forfeited	$ 10
Options exercised, shares	0
Options outstanding, ending shares	1,657,500	1,757,500
Weighted average exercise price, ending balance outstanding	$ 1.53	$ 2.01
Intrinsic value, options outstanding

CAPITAL STRUCTURE (Details - _2

CAPITAL STRUCTURE (Details - Option assumptions) - Stock Options [Member]	3 Months Ended
	Mar. 31, 2024
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected term, in years	5 years 4 months 17 days
Expected volatility	79.35%
Risk-free interest rate	3.66%
Dividend yield	0%

CAPITAL STRUCTURE (Details - Wa

CAPITAL STRUCTURE (Details - Warrants outstanding) - $ / shares	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding	16,703,160	13,232,043
Warrant Holder 1 Exercise Price 2. 97 [Member]
Class of Stock [Line Items]
Date Issued	May 28, 2021
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 2.97
Expiration	May 13, 2026
Class of Warrant or Right, Outstanding	167,592	167,592
Warrant Holder 1 Exercise Price 5. 94 [Member]
Class of Stock [Line Items]
Date Issued	May 28, 2021
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 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
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 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
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 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
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 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
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 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
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 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
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 4.45
Expiration	Jan. 31, 2024
Class of Warrant or Right, Outstanding	0	67,374
Warrant Holder 6 Exercise Price 4. 45 [Member]
Class of Stock [Line Items]
Date Issued	Jan. 28, 2022
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 4.45
Expiration	Jan. 31, 2024
Class of Warrant or Right, Outstanding	0	84,217
Warrant Holder 7 Exercise Price 4. 45 [Member]
Class of Stock [Line Items]
Date Issued	Jan. 28, 2022
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 4.45
Expiration	Jan. 31, 2024
Class of Warrant or Right, Outstanding	0	134,747
Warrant Holder 11 Exercise Price 2. 97 [Member]
Class of Stock [Line Items]
Date Issued	Jan. 28, 2022
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 2.97
Expiration	Jan. 31, 2024
Class of Warrant or Right, Outstanding	0	50,530
Warrant Holder 11 Exercise Price 5. 94 [Member]
Class of Stock [Line Items]
Date Issued	Jan. 28, 2022
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 5.94
Expiration	Jan. 31, 2024
Class of Warrant or Right, Outstanding	0	50,530
Warrant Holder 11 Exercise Price 4. 45 [Member]
Class of Stock [Line Items]
Date Issued	Apr. 14, 2022
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 4.45
Expiration	Jan. 31, 2024
Class of Warrant or Right, Outstanding	0	57,268
Warrant Holder 18 Exercise Price 8. 91 [Member]
Class of Stock [Line Items]
Date Issued	Mar. 30, 2022
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 8.91
Expiration	Mar. 30, 2024
Class of Warrant or Right, Outstanding	0	84,217
Warrant Holder 20 Exercise Price 2. 50 [Member]
Class of Stock [Line Items]
Date Issued	Jan. 03, 2023
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 2.50
Expiration	Jan. 02, 2027
Class of Warrant or Right, Outstanding	100,000	100,000
Warrant Holder 21 Exercise Price 1. 90 [Member]
Class of Stock [Line Items]
Date Issued	Jan. 20, 2023
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1.90
Expiration	Jan. 19, 2027
Class of Warrant or Right, Outstanding	250,000	250,000
Series Warrants A And B Exercise Price 1. 36 [Member]
Class of Stock [Line Items]
Date Issued	Jun. 16, 2023
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1.36
Expiration	Dec. 16, 2028
Class of Warrant or Right, Outstanding	6,125,000	6,125,000
Series A Warrants Exercise Price 1. 36 [Member]
Class of Stock [Line Items]
Date Issued	Oct. 26, 2023
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1.36
Expiration	Apr. 26, 2025
Class of Warrant or Right, Outstanding	2,000,000	2,000,000
Series B Warrants Exercise Price 1. 36 [Member]
Class of Stock [Line Items]
Date Issued	Oct. 26, 2023
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1.36
Expiration	Apr. 26, 2029
Class of Warrant or Right, Outstanding	2,000,000	2,000,000
Warrant Holder 22 Exercise Price 1. 25 [Member]
Class of Stock [Line Items]
Date Issued	Jun. 16, 2023
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1.25
Expiration	Dec. 16, 2028
Class of Warrant or Right, Outstanding	126,000	126,000
Warrant Holder 22 Exercise Price 1. 40 [Member]
Class of Stock [Line Items]
Date Issued	Oct. 26, 2023
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1.40
Expiration	Apr. 26, 2029
Class of Warrant or Right, Outstanding	66,000	66,000
Warrant Holder 23 Exercise Price 1. 25 [Member]
Class of Stock [Line Items]
Date Issued	Jun. 16, 2023
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1.25
Expiration	Dec. 16, 2028
Class of Warrant or Right, Outstanding	84,000	84,000
Warrant Holder 23 Exercise Price 1. 40 [Member]
Class of Stock [Line Items]
Date Issued	Oct. 26, 2023
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1.40
Expiration	Apr. 26, 2029
Class of Warrant or Right, Outstanding	48,000	48,000
Warrant Holder 24 Exercise Price 1. 40 [Member]
Class of Stock [Line Items]
Date Issued	Oct. 26, 2023
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1.40
Expiration	Apr. 26, 2029
Class of Warrant or Right, Outstanding	6,000	6,000
Pre Funded Warrants 2 Exercise Price 0. 0001 [Member]
Class of Stock [Line Items]
Date Issued	Dec. 28, 2023
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.0001
Class of Warrant or Right, Outstanding	1,200,000	1,200,000
Pre Funded Warrants 3 Exercise Price 0. 0001 [Member]
Class of Stock [Line Items]
Date Issued	Feb. 08, 2024
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.0001
Class of Warrant or Right, Outstanding	4,000,000	0

CAPITAL STRUCTURE (Details Narr

CAPITAL STRUCTURE (Details Narrative) - USD ($)

1 Months Ended

3 Months Ended

12 Months Ended

Feb. 08, 2024

Dec. 28, 2023

Oct. 26, 2023

Jun. 16, 2023

Feb. 18, 2022

Feb. 28, 2021

Mar. 31, 2024

Mar. 31, 2023

Dec. 31, 2023

Dec. 31, 2021

Apr. 26, 2024

Mar. 30, 2024

Feb. 28, 2024

Jan. 31, 2024

Oct. 23, 2023

Sep. 30, 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

Common stock, par value

$ 0.0001

$ 0.0001

Preferred stock, shares authorized

10,000,000

Preferred stock, par value

$ 0.0001

Common stock, shares issued

36,427,417

35,331,036

Common stock, shares outstanding

36,427,417

35,331,036

Capital distributions

$ 0

$ 0

Warrants issued

2,150,000

Treasury stock

$ 0

Preferred stock, shares issued

0

0

Preferred stock, shares outstanding

0

0

General and administrative expense

$ 96,889

$ 122,391

Unamortized stock-based compensation

$ 1,126,614

Warrants outstanding

16,703,160

13,232,043

Common stock subscribed, value

$ 5,500,000

$ 3,500,000

Pre Funded Warrants [Member]

Class of Stock [Line Items]

Stock issued for conversion of securities, shares

2,000,000

Stock Options [Member]

Class of Stock [Line Items]

General and administrative expense

$ 96,889

$ 122,391

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

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

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

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

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

Warrant Holder 5 [Member]

Class of Stock [Line Items]

Warrants outstanding

175,000

Warrants expired, shares

67,374

Warrants outstanding

58,952

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

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

250,000

Exercise price of warrants

$ 1.50

Expiry date

Jan. 31, 2024

Warrants expired, shares

84,217

Warrants outstanding

0

Warrant Holder 7 [Member]

Class of Stock [Line Items]

Warrants outstanding

400,000

Exercise price of warrants

$ 1.50

Expiry date

Jan. 31, 2024

Warrants expired, shares

134,747

Warrants outstanding

0

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

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

Warrant Holder 11 [Member]

Class of Stock [Line Items]

Expiry date

Jan. 31, 2024

Warrants outstanding

0

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 11 [Member] | $2.97 per share [Member]

Class of Stock [Line Items]

Warrants expired, shares

50,530

Warrant Holder 11 [Member] | $5.94 per share [Member]

Class of Stock [Line Items]

Warrants expired, shares

50,530

Warrant Holder 11 [Member] | $4.45 per share [Member]

Class of Stock [Line Items]

Warrants expired, shares

57,268

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

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

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

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

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

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

Warrant Holder 18 [Member]

Class of Stock [Line Items]

Warrants outstanding

250,000

Exercise price of warrants

$ 3

Expiry date

Mar. 30, 2024

Warrants expired, shares

84,217

Warrants outstanding

0

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

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

Borrower [Member]

Class of Stock [Line Items]

Common stock subscribed, shares

500,000

Common stock subscribed, value

$ 500,000

Borrower 2 [Member]

Class of Stock [Line Items]

Common stock subscribed, shares

2,000,000

Common stock subscribed, value

$ 2,000,000

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

$ 2,400,000

$ 1,200,000

Warrants issued, shares

4,000,000

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

Common stock, par value

$ 0.0001

Pre Funded Warrant [Member]

Class of Stock [Line Items]

Warrants outstanding

4,000,000

1,200,000

1,223,000

1,350,000

Net proceeds

$ 2,400,000

$ 1,200,000

$ 1,800,000

$ 3,000,000

Exercise price of warrants

$ 0.001

$ 0.0001

$ 0.0001

Common stock issued

3,500,000

Aggregate exercise price of warrant

500,000

200,000

Series A Warrant [Member]

Class of Stock [Line Items]

Class of warrant or right, outstanding gross

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

Series A Warrants [Member]

Class of Stock [Line Items]

Class of warrant or right, outstanding gross

2,000,000

Warrant Note Receivables [Member]

Class of Stock [Line Items]

Aggregate exercise price of warrant

$ 1,900,000

$ 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

Pre Funded Warrants [Member] | Borrower [Member]

Class of Stock [Line Items]

Common stock subscribed, shares

2,000,000

Common stock subscribed, value

$ 1,100,000

Pre Funded Warrants [Member] | Borrower 2 [Member]

Class of Stock [Line Items]

Common stock subscribed, shares

4,000,000

Common stock subscribed, value

$ 1,900,000

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details - Future minimum payments)	Mar. 31, 2024 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2024	$ 34,135
2025	46,046
2026	23,161
Total minimum lease payments:	103,342
Less amount representing interest	(13,202)
Present value of minimum lease payments:	$ 90,140

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)		1 Months Ended	3 Months Ended	12 Months Ended
	Aug. 16, 2023	Aug. 31, 2022	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jan. 25, 2023
Offsetting Assets [Line Items]
Monthly rent			$ 3,750
Lease expense			11,250	$ 11,250
Right of use asset			88,441	97,571
Current lease liabilities			28,961	38,047
Non-current lease liabilities			61,179	$ 61,179
Agreement amendment fee					$ 2,000
Deverra [Member]
Offsetting Assets [Line Items]
Cash payment	$ 570,000
Number of shares converted	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 ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Retirement Benefits [Abstract]
Employer contributions	$ 0	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Tax Disclosure [Abstract]
Income tax expense	$ 0	$ 0

NOTE RECEIVABLE (Details Narrat

NOTE RECEIVABLE (Details Narrative) - Notes Receivable [Member] - Borrower [Member] - USD ($)	Sep. 30, 2023	Jul. 19, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Note receivable		$ 572,000
Note receivable interest rate		3%
Note receivable due date		Sep. 30, 2023
Proceeds from Collection of Notes Receivable	$ 567,609
Proceeds from Interest Received	$ 2,892

RELATED PARTY TRANSACTION (Deta

RELATED PARTY TRANSACTION (Details Narrative) - USD ($)		3 Months Ended
	Sep. 30, 2023	Mar. 31, 2024	Mar. 31, 2023
Note receivable		$ 0
Proceeds from common stock		$ 500,000	$ 0
A G Bio Life Capital I L P [Member]
Shares issued	600,000
Note receivable	$ 600,000
Proceeds from common stock	$ 100,000