Monogram Orthopaedics (MGRM) S-1 27 Jul 23 IPO registration Financial data

Document and Entity Information

Document and Entity Information	3 Months Ended
	Mar. 31, 2023
Document and Entity Information
Document Type	S-1
Entity Registrant Name	MONOGRAM ORTHOPAEDICS INC
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Central Index Key	0001769759
Amendment Flag	false

CONDENSED BALANCE SHEETS

CONDENSED BALANCE SHEETS - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 7,718,518	$ 10,468,645		$ 5,535,710
Prepaid expenses and other current assets	555,486	788,004		977,910
Total current assets	8,274,004	11,256,650		6,513,620
Equipment, net of accumulated depreciation	1,047,231	1,082,442		1,017,925
Intangible assets, net	706,250	758,750		968,750
Operating lease right-of-use assets	561,207	592,221		215,071
Total assets	10,588,692	13,690,063		8,715,366
Current liabilities:
Accounts payable	1,179,932	663,170		449,032
Accrued liabilities	504,959	748,460		464,477
Warrant liability	7,516,578	7,519,101		4,087,236
Operating lease liabilities, current	119,946	118,166		92,886
Total current liabilities	9,321,415	9,048,897		5,093,631
Operating lease liabilities, non-current	461,641	491,989		118,577
Total liabilities	9,783,056	9,540,886		5,212,208
Commitments and contingencies
Stockholders' equity:
Common stock, $.001 par value; 90,000,000 shares authorized 9,673,870 shares issued and outstanding at March 31, 2023 and December 31, 2022	9,674	9,674		9,674
Additional paid-in capital	42,409,578	41,894,417		27,559,342
Accumulated deficit	(41,622,169)	(37,763,447)		(24,072,500)
Total stockholders' equity	805,636	4,149,176	$ 8,087,650	3,503,158	$ 4,989,433
Total liabilities and stockholders' equity	10,588,692	13,690,063		8,715,366
Series A Preferred Stock
Stockholders' equity:
Preferred Stock	4,898	4,898		4,898
Series B Preferred Stock
Stockholders' equity:
Preferred Stock	3,196	3,196		$ 1,743
Series C Preferred Stock
Stockholders' equity:
Preferred Stock	$ 459	$ 438

CONDENSED BALANCE SHEETS (Paren

CONDENSED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2023	Dec. 31, 2022	Nov. 30, 2022	Dec. 31, 2021
Preferred stock, shares authorized			60,000,000
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001		$ 0.001
Common stock, shares authorized	90,000,000	90,000,000	90,000,000	90,000,000
Common stock, shares issued	9,673,870	9,673,870		9,673,870
Common stock, shares outstanding		9,673,870		9,673,870
Series A Preferred Stock
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001		$ 0.001
Preferred stock, shares authorized	5,443,717	5,443,717		5,443,717
Preferred stock, shares issued	4,897,553	4,897,553		4,897,553
Preferred stock, shares outstanding		4,897,553		4,897,553
Series B Preferred Stock
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001		$ 0.001
Preferred stock, shares authorized	3,456,286	3,456,286		3,456,286
Preferred stock, shares issued	3,195,599	3,195,599		1,743,481
Preferred stock, shares outstanding		3,195,599		1,743,481
Series C Preferred Stock
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001		$ 0.001
Preferred stock, shares authorized	600,000	600,000		600,000
Preferred stock, shares issued	459,455	438,367		0
Preferred stock, shares outstanding	459,455	438,367		0

CONDENSED STATEMENTS OF OPERATI

CONDENSED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
CONDENSED STATEMENTS OF OPERATIONS
Product revenue				$ 628,246
Cost of goods sold				458,675
Gross profit				169,571
Operating expenses:
Research and development	$ 1,720,488	$ 965,308	$ 4,972,881	5,278,768
Marketing and advertising	1,115,639	2,204,979	2,714,421	3,271,600
General and administrative	1,059,938	600,665	2,925,845	1,896,839
Total operating expenses	3,896,065	3,770,952	10,613,147	10,447,207
Loss from operations	(3,896,065)	(3,770,952)	(10,613,147)	(10,277,636)
Other income (expense):
Grant income			256,000
Change in fair value of warrant liability	2,523	(739,306)	(3,431,865)	(1,563,439)
Interest income and other, net	34,820	5,599	98,065	26,107
Total other income (expense), net	37,343	(733,707)	(3,333,800)	(1,537,332)
Net loss before taxes	(3,858,722)	(4,504,659)	(13,690,947)	(11,814,968)
Income taxes			0	0
Net loss	$ (3,858,722)	$ (4,504,659)	$ (13,690,947)	$ (11,814,968)
Basic loss per common share	$ (0.40)	$ (0.47)	$ (1.42)	$ (1.22)
Diluted loss per common share	$ (0.40)	$ (0.47)	$ (1.42)	$ (1.22)
Weighted-average number of basic shares outstanding	9,673,870	9,673,870	9,673,870	9,673,870
Weighted-average number of diluted shares outstanding	9,673,870	9,673,870	9,673,870	9,673,870

CONDENSED STATEMENTS OF STOCKHO

CONDENSED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($)	Series A Preferred Stock Preferred Stock	Series B Preferred Stock Preferred Stock	Series B Preferred Stock Additional Paid-in Capital	Series B Preferred Stock	Series C Preferred Stock Preferred Stock	Series C Preferred Stock Additional Paid-in Capital	Series C Preferred Stock	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Total
Balance as of beginning at Dec. 31, 2020	$ 4,898							$ 9,674	$ 17,232,393	$ (12,257,532)	$ 4,989,433
Balance as of beginning (in shares) at Dec. 31, 2020	4,897,553							9,673,870
Increase (Decrease) in Stockholders' Equity
Issuances of stock, net of issuance costs		$ 1,743	$ 10,121,321	$ 10,123,064
Issuances of stock, net of issuance costs (in shares)		1,743,481
Stock-based compensation									205,629		205,629
Net loss										(11,814,968)	(11,814,968)
Balance as of end at Dec. 31, 2021	$ 4,898	$ 1,743						$ 9,674	27,559,343	(24,072,500)	3,503,158
Balance as of end (in shares) at Dec. 31, 2021	4,897,553	1,743,481						9,673,870
Increase (Decrease) in Stockholders' Equity
Issuances of stock, net of issuance costs		$ 1,356							9,010,822		9,012,178
Issuances of stock, net of issuance costs (in shares)		1,356,303
Stock-based compensation									76,973		76,973
Net loss										(4,504,659)	(4,504,659)
Balance as of end at Mar. 31, 2022	$ 4,898	$ 3,099						$ 9,674	36,647,138	(28,577,159)	8,087,650
Balance as of end (in shares) at Mar. 31, 2022	4,897,553	3,099,784						9,673,870
Balance as of beginning at Dec. 31, 2021	$ 4,898	$ 1,743						$ 9,674	27,559,343	(24,072,500)	3,503,158
Balance as of beginning (in shares) at Dec. 31, 2021	4,897,553	1,743,481						9,673,870
Increase (Decrease) in Stockholders' Equity
Issuances of stock, net of issuance costs		$ 1,453	$ 9,613,625	$ 9,615,078	$ 438	$ 3,978,175	$ 3,978,613
Issuances of stock, net of issuance costs (in shares)		1,452,186			438,367
Stock-based compensation									743,274		743,274
Net loss										(13,690,947)	(13,690,947)
Balance as of end at Dec. 31, 2022	$ 4,898	$ 3,196			$ 438			$ 9,674	41,894,417	(37,763,447)	4,149,176
Balance as of end (in shares) at Dec. 31, 2022	4,897,553	3,195,599			438,367			9,673,870
Increase (Decrease) in Stockholders' Equity
Issuances of stock, net of issuance costs					$ 21				147,021		147,042
Issuances of stock, net of issuance costs (in shares)					21,088
Stock-based compensation									368,140		368,140
Net loss										(3,858,722)	(3,858,722)
Balance as of end at Mar. 31, 2023	$ 4,898	$ 3,196			$ 459			$ 9,674	$ 42,409,578	$ (41,622,169)	$ 805,636
Balance as of end (in shares) at Mar. 31, 2023	4,897,553	3,195,599			459,455			9,673,870

CONDENSED STATEMENTS OF CASH FL

CONDENSED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Operating activities:
Net loss	$ (13,690,947)	$ (11,814,968)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation	743,274	205,629
Depreciation and amortization	386,686	321,984
Change in fair value of warrant liability	3,431,865	1,563,439
Changes in non-cash working capital balances:
Other current assets	189,906	34,584
Deposits		11,142
Accounts payable	214,138	266,217
Accrued liabilities	283,983	250,122
Operating lease assets and liabilities, net	21,543	(6,114)
Cash used in operating activities	(8,419,553)	(9,167,965)
Investing activities:
Purchase of intangible assets		(975,000)
Purchase of equipment	(241,203)	(31,107)
Cash used in investing activities	(241,203)	(1,006,107)
Financing activities:
Cash provided by financing activities	13,593,691	10,123,064
(Decrease) increase in cash and cash equivalents during the period	4,932,935	(51,038)
Cash and cash equivalents, beginning of the period	5,535,710	5,586,748
Cash and cash equivalents, end of the period	10,468,645	5,535,710
Supplemental Cash Flow Information
Non-cash investing and financing activity - increase in right of use asset and lease liability from new lease agreement	308,474	97,169
Series B Preferred Stock
Financing activities:
Proceeds from issuances of preferred stock, net	9,615,078	$ 10,123,064
Series C Preferred Stock
Financing activities:
Proceeds from issuances of preferred stock, net	$ 3,978,613

Description of Business and Sum

Description of Business and Summary of Accounting Principles	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Description of Business and Summary of Accounting Principles
Description of Business and Summary of Accounting Principles	1. Description of Business and Summary of Accounting Principles Monogram Orthopaedics Inc. (“Monogram” or the “Company”), incorporated in the state of Delaware on April 21, 2016, is working to develop a product solution architecture to eventually enable mass personalized optimization of orthopedic implants by linking 3D printing and robotics via automated digital image analysis algorithms. The Company has a working navigated robot prototype that can optically track a simulated surgical target and execute optimized auto-generated cut paths for high precision insertion of implants in synthetic bone specimens. These implants and cut-paths are generated with proprietary Monogram software algorithms. Basis of Presentation The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America and are consistent in all material respects with those applied in our December 31, 2022 Form 1-K. As permitted by SEC requirements for interim reporting, certain footnotes or other financial information have been condensed or omitted. In the opinion of management, all normal and recurring adjustments considered necessary for the fair presentation of the financial statements have been included. Revenues, expenses, assets, and liabilities can vary during each quarter of the year, therefore, the results and trends in these interim financial statements may not be representative of those for the full year. The information included in this Form 10-Q should be read in conjunction with the financial statements and accompanying notes included in the Company’s 2022 Form 1-K. Stock Split On November 30, 2022, the Company effected a two-for-one stock split of its common stock and increased the number of authorized shares of the Company’s capital stock to 150,000,000, with 90,000,000 designated as Common Stock, and 60,000,000 designated as Preferred Stock. All share and loss per share information have been retroactively adjusted for all periods presented to reflect the stock split, the incremental par value of the newly issued shares, and the increased number of authorized shares. Use of Estimates In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. The Company’s most significant estimates relate to the fair value of the warrant liability, valuations of stock-based compensation, and the income tax valuation allowance. On a continual basis, management reviews its estimates, utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such reviews, and if deemed appropriate, those estimates are adjusted accordingly. Actual results could differ from those estimates. Earnings (Loss) Per Share Earnings (loss) per share is computed by dividing net income or loss by the weighted-average number of common stock shares outstanding. To the extent that stock options, warrants, and convertible preferred stock are anti-dilutive, they are excluded from the calculation of diluted earnings (loss) per share. For the three months ended March 31, 2023 and 2022, the Company excluded the following shares from the calculation of diluted loss per share because such amounts were antidilutive: ​ ​ ​ ​ ​ ​ ​ 2023 2022 Shares issuable upon conversion of Series A Preferred Stock 9,795,106 9,975,106 Shares issuable upon conversion of Series B Preferred Stock 6,391,334 6,199,568 Shares issuable upon conversion of Series C Preferred 918,910 — Shares issuable upon exercise of warrants 2,364,697 2,217,349 Shares issuable upon exercise of stock options 4,862,166 3,243,566 Total 24,332,213 21,635,589 ​ Recent Accounting Pronouncements Management does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.	1. Description of Business and Summary of Accounting Principles Monogram Orthopaedics Inc. (“Monogram” or the “Company”), incorporated in the state of Delaware on April 21, 2016, is working to develop a product solution architecture to eventually enable mass personalized optimization of orthopedic implants by linking 3D printing and robotics via automated digital image analysis algorithms. The Company has a working navigated robot prototype that can optically track a simulated surgical target and execute optimized auto-generated cut paths for high precision insertion of implants in synthetic bone specimens. These implants and cut-paths are generated with proprietary Monogram software algorithms. The financial statements are presented in United States dollars and have been prepared in accordance with accounting principles generally accepted in the United States of America. Certain reclassifications to the prior year financial statements have been made to conform with the current year presentation. Stock Split On November 30, 2022, the Company effected a two-for-one stock split of its common stock and increased the number of authorized shares of the Company’s capital stock to 150,000,000, with 90,000,000 designated as Common Stock, and 60,000,000 designated as Preferred Stock. All share and loss per share information have been retroactively adjusted for all periods presented to reflect the stock split, the incremental par value of the newly issued shares, and the increased number of authorized shares. Use of Estimates In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. The Company’s most significant estimates relate to the fair value of the warrant liability, valuations of stock-based compensation, and the income tax valuation allowance. On a continual basis, management reviews its estimates, utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such reviews, and if deemed appropriate, those estimates are adjusted accordingly. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments purchased with original maturities of three months or less to be cash equivalents. The Company did not have any cash equivalents during fiscal 2022 and 2021. The Company may maintain cash balances that exceed federally insured limits. Equipment Equipment expenditures, including purchased software, are recorded at cost. Costs which extend the useful lives or increase the productivity of an asset are capitalized, while normal repairs and maintenance that do not extend the useful life or increase the productivity of an asset are expensed as incurred. Equipment, including the Company's robotic equipment, and purchased software are depreciated on a straight-line basis over the five-year estimated useful life of these assets. Leases Operating lease right-of-use assets and liabilities are recognized at the present value of the future lease payments at the lease commencement date. The interest rate used to determine the present value of future lease payments is the risk-free rate at the commencement date. Operating lease expense is recognized on a straight-line basis over the lease term. Long-Lived Assets Long-lived assets, such as equipment and intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If circumstances require a long-lived asset or asset group be tested for possible impairment, the Company first compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying amount. If the carrying amount of the long-lived asset or asset group is determined to not be recoverable on an undiscounted cash flow basis, an impairment is recognized to the extent the carrying amount exceeds its fair value. The Company did not experience any impairment of its long-lived assets in 2022 or 2021. Revenue Recognition Revenue is recognized when promised products and services are transferred to the customer. The amount of revenue recognized reflects both the fixed and variable consideration to which the Company expects to be entitled in exchange for these products and services. In general, the Company applies the following five-step model when evaluating the amount and timing of revenue recognition in its customer contracts: Step 1 - Identify the contract(s) with a customer Step 2 - Identify the performance obligations in the contract Step 3 - Determine the transaction price Step 4 - Allocate the transaction price to the performance obligations Step 5 - Recognize revenue when (or as) performance obligations are satisfied The Company has not yet begun its principal operations. Revenue recognized during the year ended December 31, 2021 related to the sales of licensed, third-party products distributed by the Company. These product sales were recognized when control of the product was transferred to the customer. Grant Income During 2022, the Company recognized $256,000 of grant income related to an award from a governmental entity for research and development. This grant was considered to be outside the scope of ASC 606 because the governmental entity that provided the grant was not considered to be a customer that received reciprocal value in exchange for the grant provided to the Company. Since the grant provided the Company with payments for certain types of research and development activities, the Company's recognized grant income when the research and development activities were completed, it was reasonably assured that the grant funding would be received, and all other conditions under the grant arrangement had been met. Stock-based Compensation The Company measures and records the expense related to stock-based compensation awards based on the fair value of those awards as determined on the date of grant. The Company recognizes stock-based compensation expense over the requisite service period of the individual grant, generally equal to the vesting period, and uses the straight-line method to recognize the related stock-based compensation. The Company uses the Black-Scholes-Merton ("Black-Scholes") option-pricing model to determine the fair value of stock awards. The Black-Scholes option-pricing model requires the use of highly subjective and complex assumptions, including the estimated fair value and price volatility of the Company's common stock and the expected term of the option. Marketing and Advertising Costs Marketing and advertising costs are expensed as incurred. Research and Development Costs Research and development costs primarily include salaries and benefits, including stock-based compensation charges, of employees performing research and development activities, as well as costs incurred by third-party contractors delivering research and development services to the Company. Research and development costs are expensed as incurred. Included in research and development are costs incurred by the Company to develop software that will be an integral component of the Company's robotic products. Because this software has not yet met the technological feasibility criteria in Accounting Standards Codification Topic 985-20, "Software - Costs of Software To Be Sold, Leased, or Marketed", costs incurred by the Company to develop this software are expensed as incurred. Income Taxes enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income and the reversal of deferred tax liabilities during the period in which related temporary differences become deductible. A valuation allowance has been established to eliminate the Company's deferred tax assets as it is more likely than not that none of the deferred tax assets will be realized. Earnings (Loss) Per Share Earnings (loss) per share is computed by dividing net income or loss by the weighted-average number of common stock shares outstanding. To the extent that stock options, warrants, and convertible preferred stock are anti-dilutive, they are excluded from the calculation of diluted earnings (loss) per share. For the years ended December 31, 2022 and 2021, the Company excluded the following shares from the calculation of diluted loss per share because such amounts were antidilutive: ​ ​ ​ ​ ​ ​ ​ 2022 2021 Shares issuable upon conversion of Series A Preferred Stock 9,795,118 9,795,118 Shares issuable upon conversion of Series B Preferred Stock 6,391,198 3,486,962 Shares issuable upon conversion of Series C Preferred 876,734 — Shares issuable upon exercise of warrants 2,361,926 2,003,406 Shares issuable upon exercise of stock options 4,851,666 2,759,264 Total 24,276,642 18,044,750 ​ Recent Accounting Pronouncements Management does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.

Going Concern Matters and Reali

Going Concern Matters and Realization of Assets	12 Months Ended
	Dec. 31, 2022
Going Concern Matters and Realization of Assets
Going Concern Matters and Realization of Assets	2. Going Concern Matters and Realization of Assets The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the ordinary course of business. However, the Company has sustained recurring losses from its continuing operations and had an accumulated deficit of $37.8 million at December 31, 2022. Further, the Company generated significant negative cash flows from operations of $8.4 million and $9.2 million during the years ended December 31, 2022 and 2021, respectively. The Company is dependent on its ongoing financing efforts, but these plus existing cash resources may be insufficient to fund its continuing operating losses, capital expenditures, lease and debt payments, and future working capital requirements. The Company may not be able to raise sufficient amounts of additional debt, equity, or other cash on acceptable terms, if at all. Failure to generate sufficient revenues, achieve certain other business plan objectives, or raise additional funds could have a material adverse effect on the Company's results of operations, cash flows, and financial position, including its ability to continue as a going concern, and may require it to significantly reduce, reorganize, discontinue or shut down its operations. In view of the matters described above, recoverability of a major portion of the recorded asset amounts shown in the accompanying balance sheet is dependent upon the continued operations of the Company which, in turn, is dependent upon the Company's ability to meet its financing requirements on a continuing basis, and to succeed in its future operations. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might be necessary should the Company be unable to continue its operations. Management's plans to mitigate this risk include the following: 1. Continue to raise cash for research, product development, and working capital purposes by selling equity. On March 2, 2023, the Company commenced a Regulation A offering for up to 4,137,931 shares of common stock at a price of $7.25 per share. The Company also applied to have its common stock listed on the Nasdaq Capital Market under the symbol “MGRM”. With sufficient cash available to the Company, it can make the additional development expenditures necessary to produce a commercially viable product and generate revenues, and consequently cut monthly operating losses. 2. Continue to develop its technology and intellectual property and look for industry partners to use or sell its product. There can be no assurance that the Company will be able to achieve or maintain positive cash flows from operations. If the Company is unable to generate adequate funds from operations or raise sufficient additional funds, the Company may not be able to repay its existing debt, continue to develop its product, respond to competitive pressures, or fund its operations. As a result, the Company may be required to significantly reduce, reorganize, discontinue or shut down its operations. The financial statements do not include any adjustments that might result from this uncertainty.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2022
Fair Value Measurements
Fair Value Measurements	3. Fair Value Measurements The Company uses fair value measurements to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures of financial instruments on a recurring basis. Fair Value Measurements Consistent with Accounting Standards Codification Topic 820, Fair Value Measurements ● Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. ● Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. ● Level 3 inputs are unobservable inputs for the asset or liability. For assets and liabilities measured at fair value when there is limited or no observable market data, management applies judgment to estimate fair value and considers factors such as current pricing policy, the economic and competitive environment, the characteristics of the asset or liability, and other factors. The amounts estimated by management cannot be determined with precision and may not be realized in an actual sale or immediate settlement of the asset or liability. Inherent limitations in any such fair value calculation technique, including changes in discount rates, estimates of future cash flows, and other underlying assumptions, could significantly affect the results of current or future value. As described further in Note 8, the Company has a warrant liability that is measured and recognized at fair value on a recurring basis. The fair value of the warrant liability is measured using pricing models with no observable inputs and is therefore considered a Level 3 measurement within the fair value of hierarchy. The Company’s warrant liability is the only asset or liability measured under Level 3 of the fair value hierarchy.

Other Current Assets

Other Current Assets	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Other Current Assets
Other Current Assets	2. Other Current Assets Other current assets consist of the following as of March 31, 2023 and December 31, 2022: ​ ​ ​ ​ ​ ​ ​ ​ ​ March 31, December 31, ​ 2023 2022 Inventory ​ $ 4,550 ​ $ 4,550 Receivable from investment platform vendor ​ 1,796 ​ 157,598 Advance paid to vendor for supply development contract ​ 250,000 ​ 250,000 Other prepaid expenses ​ 230,888 ​ 375,856 Deferred stock issuance costs ​ 68,252 ​ — Other current assets ​ $ 555,486 ​ $ 788,004 ​ The receivable from the Company’s investment platform vendor is the result of a timing difference between when investors in the Company’s offering of Series C Preferred Stock purchase shares and remit payment to the platform vendor and when these funds are released to the Company by the platform vendor. Deferred stock issuance costs relate to expenses incurred for the Company’s initial public offering which was completed in May 2023.	4. Other Current Assets Other current assets consist of the following as of December 31, 2022 and 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Inventory ​ $ 4,550 ​ $ — Receivable from investment platform vendor ​ 157,598 ​ 418,503 Advance paid to vendor for supply development contract ​ 250,000 ​ 250,000 Other prepaid expenses ​ 375,856 ​ 309,407 Other current assets ​ $ 788,004 ​ $ 977,910 ​ The receivable from the Company’s investment platform vendor is the result of a timing difference between when investors in the Company’s offering of Series C Preferred Stock purchase shares and remit payment to the platform vendor and when these funds are released to the Company by the platform vendor. The receivable at December 31, 2022 was collected by the Company in March 2023.

Equipment

Equipment	12 Months Ended
	Dec. 31, 2022
Equipment
Equipment	5. Equipment Equipment, net consists of the following as of December 31, 2022 and 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Computer equipment ​ $ 98,391 ​ $ 63,740 Furniture ​ 27,405 ​ 20,116 Engineering equipment ​ 214,547 ​ 171,153 Medical equipment ​ 184,379 ​ 184,379 Robot equipment ​ 524,506 ​ 368,637 Software ​ 537,839 ​ 537,839 ​ ​ 1,587,067 ​ 1,345,864 Accumulated depreciation ​ (504,625) ​ (327,939) Equipment, net ​ $ 1,082,442 ​ $ 1,017,925 ​ For the years ended December 31, 2022 and 2021, depreciation expense amounted to $176,686 and $165,734, respectively.

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2022
Intangible Assets
Intangible Assets	6. Intangible Assets The Company has obtained licenses to various intellectual property expected to be used in connection with its robotic surgical orthopedic implant system and other products and systems to be developed in the future. The total cost of these licenses was $1,125,000 and is being amortized over their estimated useful lives of five years. During 2022 and 2021, the Company recorded amortization expense of $210,000 and $156,250 related to these licenses. As of December 31, 2022 and 2021, the accumulated amortization on these intangible assets was $366,250 and $156,250, respectively.

Preferred and Common Stock

Preferred and Common Stock	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Preferred and Common Stock
Preferred and Common Stock	3. Preferred and Common Stock Offering of Series B Preferred Stock On January 15, 2021, the Company received a notice of qualification to issue up to 4,784,689 shares of Series B Preferred Stock, plus up to 478,468 additional shares of Series B Preferred Stock eligible to be issued as Bonus Shares to investors. The initial price of each share sold in the offering was $6.27, but this was increased to $7.52 beginning in June 2021. The Series B Preferred Stock may be converted into two shares of the Company’s Common Stock at the discretion of each investor, or automatically upon the occurrence of certain events, like an initial public offering. The Company discontinued its offering of Series B Preferred Stock prior to commencing its offering of Series C Preferred Stock. Offering of Series C Preferred Stock On July 14, 2022, the Company initiated a Regulation CF offering with Novation Solutions Inc. (O/A DealMaker) in which the Company planned to raise up to $5,000,000 from the issuance of 499,500 shares of Series C Preferred Stock at a price per share of $10.01 (the “Series C Offering”). The Series C Preferred Stock may be converted into two shares of the Company’s Common Stock at the discretion of each investor, or automatically upon occurrence of certain events, like an initial public offering. The Company discontinued its offering of Series C Preferred Stock in March 2023. During the three months ended March 31, 2023 and 2022, the Company incurred issuance costs of approximately $132,301 and $788,996, respectively, related to its preferred stock offerings, and recorded these costs as a reduction of additional paid-in capital. Anti-Dilution Right of CEO Benjamin Sexson, the Company’s Chief Executive Officer (“CEO”), is entitled to pre-emptive rights that permit him to preserve his vested equity position in the Company in the event of any additional issuances of Common Stock (or securities convertible into Common Stock), at a per-share price equal to the then current fair value, as reasonably determined by the Board.	7. Preferred and Common Stock Offering of Series B Preferred Stock On January 15, 2021, the Company received a notice of qualification to issue up to 4,784,689 shares of Series B Preferred Stock, plus up to 478,468 additional shares of Series B Preferred Stock eligible to be issued as Bonus Shares to investors. The initial price of each share sold in the offering was $6.27, but this was increased to $7.52 beginning in June 2021. The Series B Preferred Stock may be converted into two shares of the Company’s Common Stock at the discretion of each investor, or automatically upon the occurrence of certain events, like an initial public offering. The Company discontinued its offering of Series B Preferred Stock prior to commencing its offering of Series C Preferred Stock. Offering of Series C Preferred Stock On July 14, 2022, the Company initiated a Regulation CF offering with Novation Solutions Inc. (O/A DealMaker) in which the Company planned to raise up to $5,000,000 from the issuance of 499,500 shares of Series C Preferred Stock at a price per share of $10.01 (the “Series C Offering”). The Series C Preferred Stock may be converted into two shares of the Company’s Common Stock at the discretion of each investor, or automatically upon occurrence of certain events, like an initial public offering. The Company discontinued its offering of Series C Preferred Stock prior to commencing its March 2023 offering of common stock (see Note 12). During the years ended December 31, 2022 and 2021, the Company incurred issuance costs of approximately $1,251,000 and $823,000, respectively, related to its offerings of Series B and Series C preferred stock, and recorded these costs as a reduction of additional paid-in capital. Rights of Preferred Stockholders The rights of the Series A Preferred Stock, Series B Preferred Stock and Series C Preferred Stock are substantially the same, except as specifically noted below. Voting of the Company, and any decisions to repurchase capital stock, declare dividends, or liquidate, dissolve, or wind-up the business and affairs of the Company. Holders of the Company's Common Stock are entitled to elect two directors to the Company's Board of Directors as a standalone class; holders of Preferred Stock may not exercise any voting rights in the election of these directors. However, holders of Preferred Stock do have the right to vote with the holders of Common Stock to elect one independent director and any additional directors after the elections outlined above. Dividends Conversion Liquidation Preference Anti-Dilution Right of CEO Benjamin Sexson, the Company’s Chief Executive Officer (“CEO”), is entitled to pre-emptive rights that permit him to preserve his vested equity position in the Company in the event of any additional issuances of Common Stock (or securities convertible into Common Stock), at a per-share price equal to the then current fair value, as reasonably determined by the Board.

Stock Warrants

Stock Warrants	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Stock Warrants
Stock Warrants	4. Stock Warrants On December 20, 2018, the Company issued a non-dilutive warrant that expires on December 20, 2025. The warrant has an exercise price of $1,250,000 and is exercisable into (i) shares of common stock equal to five percent (5%), calculated on a post-exercise basis, of the fully diluted capitalization of the Company, as of the date or dates of exercise, plus (ii) shares of preferred stock of each class or series of preferred stock of the Company equal to five percent (5%), calculated on a post-exercise basis, of the total issued and outstanding number of preferred shares of the Company, as of the date or dates of exercise. At March 31, 2023 and December 31, 2022, this warrant was exercisable into a total of 1,700,297 and 1,697,525 shares, respectively, of the Company’s capital stock. The fair value of this warrant was $7,384,084 and $7,392,041 at March 31, 2023 and December 31, 2022, respectively, and was estimated using a Black-Scholes valuation model with the following assumptions: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ March 31, December 31, ​ 2023 2022 Estimated per-share fair value of common stock ​ $ 5.01 ​ $ 5.01 ​ Expected term ​ 2.7 years 3.0 years Volatility ​ 26.01 % 25.07 % Dividend rate ​ 0.0 % 0.0 % Discount rate ​ 3.87 % 4.24 % ​ At both March 31, 2023 and December 31, 2022, the Company estimated the fair value of its common stock by reference to the price per share at which it was currently selling shares of preferred stock. Since the Company’s preferred stock is convertible into two shares of common stock, the estimated fair value of common stock was determined to be one In October 2020, the Company issued a warrant to a vendor in exchange for platform and technology services provided to the Company in connection with its offering of Series B Preferred Stock. This warrant is exercisable into shares of Series B Preferred Stock equal to 2% of the total number of shares of Series B Preferred Stock issued to investors in connection with the Company’s offering of Series B Preferred Stock. The exercise price of this warrant is $5.01, and the warrant expires in October 2025. At both March 31, 2023 and December 31, 2022, the warrant was exercisable into 116,457 shares of Series B Preferred Stock, and the estimated value of the warrant liability was $121,200 and $127,059 at March 31, 2023 and December 31, 2022, respectively. In February 2019, the Company entered into a warrant agreement that provided the holder with the right to acquire $1,000,000 worth of shares of the Company’s capital stock upon the occurrence of the Company raising $5,000,000 in an equity financing. As a result of the Series A Preferred Stock issuances in 2020, this threshold was achieved, and the warrant is now exercisable into 273,972 shares of Series A Preferred Stock at a price of $3.65 per share. This warrant expires in February 2024. As the Company issues additional shares of common or preferred stock, the estimated fair value of the warrant liability is expected to increase.	8. Stock Warrants On December 20, 2018, the Company issued a non-dilutive warrant that expires on December 20, 2025. The warrant has an exercise price of $1,250,000 and is exercisable into (i) shares of common stock equal to five percent (5%), calculated on a post-exercise basis, of the fully diluted capitalization of the Company, as of the date or dates of exercise, plus (ii) shares of preferred stock of each class or series of preferred stock of the Company equal to five percent (5%), calculated on a post-exercise basis, of the total issued and outstanding number of preferred shares of the Company, as of the date or dates of exercise. At December 31, 2022 and December 31, 2021, this warrant was exercisable into a total of 1,697,525 and 1,385,724 shares, respectively, of the Company's capital stock. The fair value of this warrant was $7,392,041 and $4,021,810 at December 31, 2022 and 2021, respectively, and was estimated using a Black-Scholes valuation model with the following assumptions: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ 2022 2021 Estimated per-share fair value of common stock ​ $ 5.01 ​ $ 3.76 ​ Expected term ​ 3.0 years 4.0 years Volatility ​ 25.07 % 30.3 % Dividend rate ​ 0.0 % 0.0 % Discount rate ​ 4.24 % 1.2 % ​ At both December 31, 2022 and 2021, the Company estimated the fair value of its common stock by reference to the price per share at which it was currently selling shares of preferred stock. Since the Company's preferred stock is convertible into two shares of common stock, the estimated fair value of common stock was determined to be one-half the price per share of its recent sales of preferred stock. In October 2020, the Company issued a warrant to a vendor in exchange for platform and technology services provided to the Company in connection with its offering of Series B Preferred Stock. This warrant is exercisable into shares of Series B Preferred Stock equal to 2% of the total number of shares of Series B Preferred Stock issued to investors in connection with the Company's offering of Series B Preferred Stock. The exercise price of this warrant is $5.01, and the warrant expires in October 2025. At December 31, 2022 and 2021, the warrant was exercisable into 116,457 and 34,870 shares of Series B Preferred Stock, respectively, and the estimated value of the warrant liability was $127,059 and $65,426, respectively. In February 2019, the Company entered into a warrant agreement that provided the holder with the right to acquire $1,000,000 worth of shares of the Company’s capital stock upon the occurrence of the Company raising $5,000,000 in an equity financing. As a result of the Series A Preferred Stock issuances in 2020, this threshold was achieved, and the warrant is now exercisable into 273,972 shares of Series A Preferred Stock at a price of $3.65 per share. This warrant expires in February 2024. As the Company issues additional shares of common or preferred stock, the estimated fair value of the warrant liability is expected to increase.

Stock Options

Stock Options	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Stock Options
Stock Options	5. Stock Options The Company has adopted a stock option plan covering the issuance of up to 4,000,000 shares of Common Stock to qualified individuals. Options granted under this plan vest over four years and expire ten years from the date of the grant. The following table summarizes stock option activity for the three months ended March 31, 2023: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Option Weighted-Average Weighted-Average ​ ​ Number of ​ Exercise ​ Remaining ​ Shares Price Per Share Contractual Term Options outstanding as of January 1, 2023 4,851,666 ​ $ 1.91 8.4 Granted 58,000 ​ 1.81 Exercised — ​ — Canceled — ​ — Options outstanding as of March 31, 2023 4,909,666 ​ $ 1.91 8.2 Options exercisable as of March 31, 2023 1,906,098 ​ $ 1.68 7.1 ​ Stock-based compensation expense resulting from granted stock options was $368,140 and $76,973 for the three months ended March 31, 2023 and 2022, respectively. Unrecognized stock-based compensation expense of $6,843,566 at March 31, 2023 will be recognized in future periods as the related stock options continue to vest over a weighted-average period of 3.32 years.	9. Stock Options The Company has adopted a stock option plan covering the issuance of up to 4,000,000 shares of Common Stock to qualified individuals. Options granted under this plan vest over four years and expire ten years from the date of the grant. The following table summarizes stock option activity for the years ended December 31, 2022 and 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Option Option Weighted-Average ​ ​ Number of ​ Exercise ​ Exercise ​ Shares Price Per Share Price Per Share Options outstanding at January 1, 2021 2,709,964 ​ $0.30 - $2.00 $ 1.48 Granted 335,300 ​ $3.13 - $3.76 $ 3.17 Exercised — ​ — — Canceled (286,000) ​ $0.30 - $3.13 $ 1.70 Options outstanding at December 31, 2021 2,759,264 ​ $0.30 - $3.76 $ 1.66 Granted ​ 2,149,152 ​ $1.67 - $5.00 ​ $ 2.19 Exercised ​ — ​ — ​ ​ — Canceled ​ (56,750) ​ $0.30 - $2.00 ​ $ 0.49 Options outstanding at December 31, 2022 ​ 4,851,666 ​ $0.30 - $5.00 ​ $ 1.91 Options exercisable at December 31, 2022 1,592,088 ​ $0.30 - $3.76 $ 1.49 ​ Stock-based compensation expense resulting from granted stock options was $743,274 and $205,629 for the years ended December 31, 2022 and 2021, respectively. Unrecognized stock-based compensation expense of $6,900,425 at December 31, 2022 will be recognized in future periods as the related stock options continue to vest. The weighted-average remaining contractual life of previously granted stock options was 8.40 years at December 31, 2022. The grant-date fair values of stock options granted in 2022 and 2021 was $3.16 and $1.53, respectively, and were estimated using a Black-Scholes valuation model with the following assumptions: ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ ​ 2022 ​ 2021 Expected term 7.21 years 7.0 years Volatility 27.03 % 30.3 % Dividend rate 0.0 % 0.0 % Discount rate 3.32 % 1.2 % ​ ​

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Taxes
Income Taxes	10. Income Taxes Due to the net losses incurred by the Company, no income tax expense was recorded for the years ended December 31, 2022 and 2021. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company's deferred tax assets and liabilities as of December 31, 2022 and 2021 were as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Deferred tax assets, net: ​ ​ Net operating loss carryforwards and tax credits ​ $ 5,255,000 ​ $ 3,650,000 Stock-based compensation ​ 199,000 ​ Valuation allowance ​ (5,454,000) ​ (3,650,000) Net deferred assets ​ $ — ​ $ — ​ Given the significant uncertainty of future utilization of taxable benefits from the Company’s net operating losses, a full valuation allowance has been recorded, resulting in a net increase in the valuation allowance of $2,115,000 during the year ended December 31, 2022. The following is a reconciliation of the tax provisions for the years ended December 31, 2022 and 2021 with the statutory Federal income tax rates: ​ ​ ​ ​ ​ ​ ​ ​ ​ Percentage of Pre-Tax Income ​ 2022 2021 Statutory Federal income tax rate 21.0 % 21.0 % Loss generating no tax benefit (21.0) (21.0) ​ Effective tax rate — — ​ ​ The Company did not have any material unrecognized tax benefits as of December 31, 2022 and 2021 and does not expect its unrecognized tax benefits to significantly increase or decrease within the next twelve months. The Company incurred no interest or penalties relating to unrecognized tax benefits during the years ended December 31, 2022 and 2021. The Company is subject to U.S. federal income tax, as well as taxes by various state jurisdictions. The Company is currently open to audit under the statute of limitations by the federal and state jurisdictions for the years ending December 31, 2018 through 2021. At December 31, 2022, the Company had net operating loss carryforwards for Federal income tax purposes of approximately $25,000,000 being carried forward indefinitely, pursuant to the Tax Cuts and Jobs Act. Utilization of the net operating losses may be subject to annual limitations provided by Section 382 of the Code and similar State provisions. During the years ended December 31, 2022 and 2021, the Company recognized research and development payroll tax credits of approximately $147,000 and $27,000, respectively. Such amounts were recorded as a reduction of research and development expenses on the accompanying statements of operations.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies.
Commitments and Contingencies	11. Commitments and Contingencies Litigation The Company accrues for loss contingencies associated with outstanding litigation, claims and assessments for which management has determined it is probable that a loss contingency exists and the amount of loss can be reasonably estimated. Costs for professional services associated with litigation claims are expensed as incurred. As of December 31, 2022, the Company has not incurred or accrued any amounts for litigation matters. Leases The Company entered into a lease for its headquarters in February 2020 and executed an amendment to expand these premises in March 2022. The terms of both the original lease and amendment expire in June 2027. The following table summarizes additional information related to the Company’s accounting for operating leases for years ended December 31: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Total operating lease expense ​ $ 134,641 ​ $ 102,738 ​ Cash paid related to operating lease liabilities ​ $ 123,053 ​ $ 96,006 ​ Weighted-average remaining lease term ​ 4.50 years 2.25 years Weighted-average discount rate used to determine operating lease liabilities ​ 2.78 % 5.0 % ​ Future minimum lease payments due under noncancellable operating leases as of December 31, 2021, are as follows: ​ ​ ​ ​ 2023 $ 133,549 2024 ​ 140,265 2025 ​ 146,450 2026 ​ 152,309 2027 ​ 78,311 Total minimum lease payments ​ 650,884 Less: amounts representing interest ​ (40,729) Present value of operating lease liabilities ​ $ 610,155 ​

Subsequent Events

Subsequent Events	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2021
Subsequent Events
Subsequent Events	6. Subsequent Events On May 16, 2023, the Company completed an offering pursuant to Tier 2 of Regulation A, in which it raised $16,011,017, net of underwriting commission costs of $1,205,130, from the sale of 2,374,641 shares of common stock at a price of $7.25 per share. Subsequently, on May 17, 2023, the Company filed a Form 8-A in connection with the listing of its common stock on Nasdaq, which was declared effective on the same date. At that time, each outstanding share of Series A, Series B, and Series C preferred stock was converted into two shares of common stock of the Company.	12. Subsequent Events On March 2, 2023, the Company commenced a Regulation A offering for up to 4,137,931 shares of common stock at a price of $7.25 per share. The Company also applied to have its common stock listed on the Nasdaq Capital Market under the symbol “MGRM”. The Company evaluated subsequent events through March 31, 2023, the date these financial statements were issued, for events that should be recorded or disclosed in the financial statements for the year ended December 31, 2022. The Company concluded that no other events have occurred that would require recognition or disclosure in the financial statements.

Description of Business and S_2

Description of Business and Summary of Accounting Principles (Policies)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Description of Business and Summary of Accounting Principles
Basis of Presentation	Basis of Presentation The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America and are consistent in all material respects with those applied in our December 31, 2022 Form 1-K. As permitted by SEC requirements for interim reporting, certain footnotes or other financial information have been condensed or omitted. In the opinion of management, all normal and recurring adjustments considered necessary for the fair presentation of the financial statements have been included. Revenues, expenses, assets, and liabilities can vary during each quarter of the year, therefore, the results and trends in these interim financial statements may not be representative of those for the full year. The information included in this Form 10-Q should be read in conjunction with the financial statements and accompanying notes included in the Company’s 2022 Form 1-K.
Stock Split	Stock Split On November 30, 2022, the Company effected a two-for-one stock split of its common stock and increased the number of authorized shares of the Company’s capital stock to 150,000,000, with 90,000,000 designated as Common Stock, and 60,000,000 designated as Preferred Stock. All share and loss per share information have been retroactively adjusted for all periods presented to reflect the stock split, the incremental par value of the newly issued shares, and the increased number of authorized shares.	Stock Split On November 30, 2022, the Company effected a two-for-one stock split of its common stock and increased the number of authorized shares of the Company’s capital stock to 150,000,000, with 90,000,000 designated as Common Stock, and 60,000,000 designated as Preferred Stock. All share and loss per share information have been retroactively adjusted for all periods presented to reflect the stock split, the incremental par value of the newly issued shares, and the increased number of authorized shares.
Use of Estimates	Use of Estimates In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. The Company’s most significant estimates relate to the fair value of the warrant liability, valuations of stock-based compensation, and the income tax valuation allowance. On a continual basis, management reviews its estimates, utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such reviews, and if deemed appropriate, those estimates are adjusted accordingly. Actual results could differ from those estimates.	Use of Estimates In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. The Company’s most significant estimates relate to the fair value of the warrant liability, valuations of stock-based compensation, and the income tax valuation allowance. On a continual basis, management reviews its estimates, utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such reviews, and if deemed appropriate, those estimates are adjusted accordingly. Actual results could differ from those estimates.
Cash and Cash Equivalents		Cash and Cash Equivalents The Company considers all highly liquid investments purchased with original maturities of three months or less to be cash equivalents. The Company did not have any cash equivalents during fiscal 2022 and 2021. The Company may maintain cash balances that exceed federally insured limits.
Equipment		Equipment Equipment expenditures, including purchased software, are recorded at cost. Costs which extend the useful lives or increase the productivity of an asset are capitalized, while normal repairs and maintenance that do not extend the useful life or increase the productivity of an asset are expensed as incurred. Equipment, including the Company's robotic equipment, and purchased software are depreciated on a straight-line basis over the five-year estimated useful life of these assets.
Leases		Leases Operating lease right-of-use assets and liabilities are recognized at the present value of the future lease payments at the lease commencement date. The interest rate used to determine the present value of future lease payments is the risk-free rate at the commencement date. Operating lease expense is recognized on a straight-line basis over the lease term.
Long-Lived Assets		Long-Lived Assets Long-lived assets, such as equipment and intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If circumstances require a long-lived asset or asset group be tested for possible impairment, the Company first compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying amount. If the carrying amount of the long-lived asset or asset group is determined to not be recoverable on an undiscounted cash flow basis, an impairment is recognized to the extent the carrying amount exceeds its fair value. The Company did not experience any impairment of its long-lived assets in 2022 or 2021.
Revenue Recognition		Revenue Recognition Revenue is recognized when promised products and services are transferred to the customer. The amount of revenue recognized reflects both the fixed and variable consideration to which the Company expects to be entitled in exchange for these products and services. In general, the Company applies the following five-step model when evaluating the amount and timing of revenue recognition in its customer contracts: Step 1 - Identify the contract(s) with a customer Step 2 - Identify the performance obligations in the contract Step 3 - Determine the transaction price Step 4 - Allocate the transaction price to the performance obligations Step 5 - Recognize revenue when (or as) performance obligations are satisfied The Company has not yet begun its principal operations. Revenue recognized during the year ended December 31, 2021 related to the sales of licensed, third-party products distributed by the Company. These product sales were recognized when control of the product was transferred to the customer.
Grant Income		Grant Income During 2022, the Company recognized $256,000 of grant income related to an award from a governmental entity for research and development. This grant was considered to be outside the scope of ASC 606 because the governmental entity that provided the grant was not considered to be a customer that received reciprocal value in exchange for the grant provided to the Company. Since the grant provided the Company with payments for certain types of research and development activities, the Company's recognized grant income when the research and development activities were completed, it was reasonably assured that the grant funding would be received, and all other conditions under the grant arrangement had been met.
Stock-based Compensation		Stock-based Compensation The Company measures and records the expense related to stock-based compensation awards based on the fair value of those awards as determined on the date of grant. The Company recognizes stock-based compensation expense over the requisite service period of the individual grant, generally equal to the vesting period, and uses the straight-line method to recognize the related stock-based compensation. The Company uses the Black-Scholes-Merton ("Black-Scholes") option-pricing model to determine the fair value of stock awards. The Black-Scholes option-pricing model requires the use of highly subjective and complex assumptions, including the estimated fair value and price volatility of the Company's common stock and the expected term of the option.
Marketing and Advertising Costs		Marketing and Advertising Costs Marketing and advertising costs are expensed as incurred.
Research and Development Costs		Research and Development Costs Research and development costs primarily include salaries and benefits, including stock-based compensation charges, of employees performing research and development activities, as well as costs incurred by third-party contractors delivering research and development services to the Company. Research and development costs are expensed as incurred. Included in research and development are costs incurred by the Company to develop software that will be an integral component of the Company's robotic products. Because this software has not yet met the technological feasibility criteria in Accounting Standards Codification Topic 985-20, "Software - Costs of Software To Be Sold, Leased, or Marketed", costs incurred by the Company to develop this software are expensed as incurred.
Income Taxes		Income Taxes enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income and the reversal of deferred tax liabilities during the period in which related temporary differences become deductible. A valuation allowance has been established to eliminate the Company's deferred tax assets as it is more likely than not that none of the deferred tax assets will be realized.
Earnings (Loss) Per Share	Earnings (Loss) Per Share Earnings (loss) per share is computed by dividing net income or loss by the weighted-average number of common stock shares outstanding. To the extent that stock options, warrants, and convertible preferred stock are anti-dilutive, they are excluded from the calculation of diluted earnings (loss) per share. For the three months ended March 31, 2023 and 2022, the Company excluded the following shares from the calculation of diluted loss per share because such amounts were antidilutive: ​ ​ ​ ​ ​ ​ ​ 2023 2022 Shares issuable upon conversion of Series A Preferred Stock 9,795,106 9,975,106 Shares issuable upon conversion of Series B Preferred Stock 6,391,334 6,199,568 Shares issuable upon conversion of Series C Preferred 918,910 — Shares issuable upon exercise of warrants 2,364,697 2,217,349 Shares issuable upon exercise of stock options 4,862,166 3,243,566 Total 24,332,213 21,635,589	Earnings (Loss) Per Share Earnings (loss) per share is computed by dividing net income or loss by the weighted-average number of common stock shares outstanding. To the extent that stock options, warrants, and convertible preferred stock are anti-dilutive, they are excluded from the calculation of diluted earnings (loss) per share. For the years ended December 31, 2022 and 2021, the Company excluded the following shares from the calculation of diluted loss per share because such amounts were antidilutive: ​ ​ ​ ​ ​ ​ ​ 2022 2021 Shares issuable upon conversion of Series A Preferred Stock 9,795,118 9,795,118 Shares issuable upon conversion of Series B Preferred Stock 6,391,198 3,486,962 Shares issuable upon conversion of Series C Preferred 876,734 — Shares issuable upon exercise of warrants 2,361,926 2,003,406 Shares issuable upon exercise of stock options 4,851,666 2,759,264 Total 24,276,642 18,044,750
Recent Accounting Pronouncements	Recent Accounting Pronouncements Management does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.	Recent Accounting Pronouncements Management does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.

Description of Business and S_3

Description of Business and Summary of Accounting Principles (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Description of Business and Summary of Accounting Principles
Schedule of shares excluded from the calculation of diluted loss per share because such amounts were antidilutive	​ ​ ​ ​ ​ ​ ​ 2023 2022 Shares issuable upon conversion of Series A Preferred Stock 9,795,106 9,975,106 Shares issuable upon conversion of Series B Preferred Stock 6,391,334 6,199,568 Shares issuable upon conversion of Series C Preferred 918,910 — Shares issuable upon exercise of warrants 2,364,697 2,217,349 Shares issuable upon exercise of stock options 4,862,166 3,243,566 Total 24,332,213 21,635,589	​ ​ ​ ​ ​ ​ ​ 2022 2021 Shares issuable upon conversion of Series A Preferred Stock 9,795,118 9,795,118 Shares issuable upon conversion of Series B Preferred Stock 6,391,198 3,486,962 Shares issuable upon conversion of Series C Preferred 876,734 — Shares issuable upon exercise of warrants 2,361,926 2,003,406 Shares issuable upon exercise of stock options 4,851,666 2,759,264 Total 24,276,642 18,044,750

Other Current Assets (Tables)

Other Current Assets (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Other Current Assets
Schedule of components of other current assets	​ ​ ​ ​ ​ ​ ​ ​ ​ March 31, December 31, ​ 2023 2022 Inventory ​ $ 4,550 ​ $ 4,550 Receivable from investment platform vendor ​ 1,796 ​ 157,598 Advance paid to vendor for supply development contract ​ 250,000 ​ 250,000 Other prepaid expenses ​ 230,888 ​ 375,856 Deferred stock issuance costs ​ 68,252 ​ — Other current assets ​ $ 555,486 ​ $ 788,004	​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Inventory ​ $ 4,550 ​ $ — Receivable from investment platform vendor ​ 157,598 ​ 418,503 Advance paid to vendor for supply development contract ​ 250,000 ​ 250,000 Other prepaid expenses ​ 375,856 ​ 309,407 Other current assets ​ $ 788,004 ​ $ 977,910

Equipment (Tables)

Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Equipment
Schedule of equipment, net	​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Computer equipment ​ $ 98,391 ​ $ 63,740 Furniture ​ 27,405 ​ 20,116 Engineering equipment ​ 214,547 ​ 171,153 Medical equipment ​ 184,379 ​ 184,379 Robot equipment ​ 524,506 ​ 368,637 Software ​ 537,839 ​ 537,839 ​ ​ 1,587,067 ​ 1,345,864 Accumulated depreciation ​ (504,625) ​ (327,939) Equipment, net ​ $ 1,082,442 ​ $ 1,017,925 ​

Stock Warrants (Tables)

Stock Warrants (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Stock Warrants
Schedule of assumptions used in estimation of fair value of warrants	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ March 31, December 31, ​ 2023 2022 Estimated per-share fair value of common stock ​ $ 5.01 ​ $ 5.01 ​ Expected term ​ 2.7 years 3.0 years Volatility ​ 26.01 % 25.07 % Dividend rate ​ 0.0 % 0.0 % Discount rate ​ 3.87 % 4.24 %	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ 2022 2021 Estimated per-share fair value of common stock ​ $ 5.01 ​ $ 3.76 ​ Expected term ​ 3.0 years 4.0 years Volatility ​ 25.07 % 30.3 % Dividend rate ​ 0.0 % 0.0 % Discount rate ​ 4.24 % 1.2 %

Stock Options (Tables)

Stock Options (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Stock Options
Summary of stock option activity	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Option Weighted-Average Weighted-Average ​ ​ Number of ​ Exercise ​ Remaining ​ Shares Price Per Share Contractual Term Options outstanding as of January 1, 2023 4,851,666 ​ $ 1.91 8.4 Granted 58,000 ​ 1.81 Exercised — ​ — Canceled — ​ — Options outstanding as of March 31, 2023 4,909,666 ​ $ 1.91 8.2 Options exercisable as of March 31, 2023 1,906,098 ​ $ 1.68 7.1	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Option Option Weighted-Average ​ ​ Number of ​ Exercise ​ Exercise ​ Shares Price Per Share Price Per Share Options outstanding at January 1, 2021 2,709,964 ​ $0.30 - $2.00 $ 1.48 Granted 335,300 ​ $3.13 - $3.76 $ 3.17 Exercised — ​ — — Canceled (286,000) ​ $0.30 - $3.13 $ 1.70 Options outstanding at December 31, 2021 2,759,264 ​ $0.30 - $3.76 $ 1.66 Granted ​ 2,149,152 ​ $1.67 - $5.00 ​ $ 2.19 Exercised ​ — ​ — ​ ​ — Canceled ​ (56,750) ​ $0.30 - $2.00 ​ $ 0.49 Options outstanding at December 31, 2022 ​ 4,851,666 ​ $0.30 - $5.00 ​ $ 1.91 Options exercisable at December 31, 2022 1,592,088 ​ $0.30 - $3.76 $ 1.49
Schedule of grant date fair value black scholes valuation assumptions		​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ ​ 2022 ​ 2021 Expected term 7.21 years 7.0 years Volatility 27.03 % 30.3 % Dividend rate 0.0 % 0.0 % Discount rate 3.32 % 1.2 %

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Taxes
Schedule of significant components of Company's deferred tax assets and liabilities	​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Deferred tax assets, net: ​ ​ Net operating loss carryforwards and tax credits ​ $ 5,255,000 ​ $ 3,650,000 Stock-based compensation ​ 199,000 ​ Valuation allowance ​ (5,454,000) ​ (3,650,000) Net deferred assets ​ $ — ​ $ — ​
Schedule of effective income tax rate reconciliation	​ ​ ​ ​ ​ ​ ​ ​ ​ Percentage of Pre-Tax Income ​ 2022 2021 Statutory Federal income tax rate 21.0 % 21.0 % Loss generating no tax benefit (21.0) (21.0) ​ Effective tax rate — — ​ ​

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies.
Summary of additional information related to the Company's accounting for operating leases	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Total operating lease expense ​ $ 134,641 ​ $ 102,738 ​ Cash paid related to operating lease liabilities ​ $ 123,053 ​ $ 96,006 ​ Weighted-average remaining lease term ​ 4.50 years 2.25 years Weighted-average discount rate used to determine operating lease liabilities ​ 2.78 % 5.0 % ​
Schedule of future minimum lease payments due under noncancelable operating leases	Future minimum lease payments due under noncancellable operating leases as of December 31, 2021, are as follows: ​ ​ ​ ​ 2023 $ 133,549 2024 ​ 140,265 2025 ​ 146,450 2026 ​ 152,309 2027 ​ 78,311 Total minimum lease payments ​ 650,884 Less: amounts representing interest ​ (40,729) Present value of operating lease liabilities ​ $ 610,155

Description of Business and S_4

Description of Business and Summary of Accounting Principles - Stock Split (Details)	1 Months Ended	3 Months Ended
	Nov. 30, 2022 shares	Mar. 31, 2023 shares	Dec. 31, 2022 shares	Dec. 31, 2021 shares
Description of Business and Summary of Accounting Principles
Stock split conversion ratio	2	2
Aggregate authorized shares	150,000,000
Common stock, shares authorized	90,000,000	90,000,000	90,000,000	90,000,000
Preferred stock, shares authorized	60,000,000

Description of Business and S_5

Description of Business and Summary of Accounting Principles - Antidilutive shares (Details) - shares	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Antidilutive shares
Shares excluded from the calculation of diluted loss per share because such amounts were antidilutive	24,332,213	21,635,589	24,276,642	18,044,750
Shares issuable upon conversion of Series A Preferred Stock
Antidilutive shares
Shares excluded from the calculation of diluted loss per share because such amounts were antidilutive	9,795,106	9,975,106	9,795,118	9,795,118
Shares issuable upon conversion of Series B Preferred Stock
Antidilutive shares
Shares excluded from the calculation of diluted loss per share because such amounts were antidilutive	6,391,334	6,199,568	6,391,198	3,486,962
Shares issuable upon conversion of Series C Preferred
Antidilutive shares
Shares excluded from the calculation of diluted loss per share because such amounts were antidilutive	918,910		876,734
Shares issuable upon exercise of warrants
Antidilutive shares
Shares excluded from the calculation of diluted loss per share because such amounts were antidilutive	2,364,697	2,217,349	2,361,926	2,003,406
Shares issuable upon exercise of stock options
Antidilutive shares
Shares excluded from the calculation of diluted loss per share because such amounts were antidilutive	4,862,166	3,243,566	4,851,666	2,759,264

Description of Business and S_6

Description of Business and Summary of Accounting Principles - Equipment (Details)	Dec. 31, 2022
Description of Business and Summary of Accounting Principles
Estimated useful life of assets	5 years

Description of Business and S_7

Description of Business and Summary of Accounting Principles - Grant Income (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)
Description of Business and Summary of Accounting Principles
Grant income	$ 256,000

Going Concern Matters and Rea_2

Going Concern Matters and Realization of Assets (Details) - USD ($)			3 Months Ended		12 Months Ended
	May 16, 2023	Mar. 02, 2023	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	May 17, 2023
Going Concern Matters and Realization of Assets
Accumulated deficit			$ (41,622,169)		$ (37,763,447)	$ (24,072,500)
Cash used in operating activities			$ (2,882,377)	$ (3,680,609)	$ (8,419,553)	$ (9,167,965)
Subsequent Events
Going Concern Matters and Realization of Assets
Number of common stock shares sold	2,374,641	4,137,931
Offering price per share		$ 7.25					$ 7.25

Other Current Assets (Details)

Other Current Assets (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Other Current Assets
Inventory	$ 4,550	$ 4,550
Receivable from investment platform vendor	1,796	157,598	$ 418,503
Advance paid to vendor for supply development contract	250,000	250,000	250,000
Other prepaid expenses	230,888	375,856	309,407
Deferred stock issuance costs	68,252
Other current assets	$ 555,486	$ 788,004	$ 977,910

Equipment - Schedule of equipme

Equipment - Schedule of equipment, net (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Equipment
Equipment, gross		$ 1,587,067	$ 1,345,864
Accumulated depreciation		(504,625)	(327,939)
Equipment, net	$ 1,047,231	1,082,442	1,017,925
Computer equipment
Equipment
Equipment, gross		98,391	63,740
Furniture
Equipment
Equipment, gross		27,405	20,116
Engineering equipment
Equipment
Equipment, gross		214,547	171,153
Medical equipment
Equipment
Equipment, gross		184,379	184,379
Robot equipment
Equipment
Equipment, gross		524,506	368,637
Software
Equipment
Equipment, gross		$ 537,839	$ 537,839

Equipment (Details)

Equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Equipment
Depreciation expense	$ 176,686	$ 165,734

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Intangible Assets
Total cost of intangible assets	$ 1,125,000
Amortization of estimated useful lives	5 years
Amortization expense	$ 210,000	$ 156,250
Accumulated amortization on intangible assets	$ 366,250	$ 156,250

Preferred and Common Stock (Det

Preferred and Common Stock (Details)		3 Months Ended		12 Months Ended
	Jul. 14, 2022 USD ($) $ / shares shares	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($) director Vote $ / shares shares	Dec. 31, 2021 USD ($)	Jun. 30, 2021 $ / shares	Jan. 15, 2021 $ / shares shares
Preferred and Common Stock
Number of common stock that each share of preferred stock may be converted into		2		2	2
Issuance costs recorded as reduction of additional paid-in capital | $		$ 132,301	$ 788,996	$ 1,251,000	$ 823,000
Number of votes for preferred shareholders | Vote				1
Number of directors entitled to be elected by common stockholders | director				2
Number of directors entitled to be elected by preferred stockholders after the elections by common stockholders | director				1
Number of shares issued upon conversion of each preferred stock | shares				2
Series A Preferred Stock
Preferred and Common Stock
Original issue price				$ 4
Series B Preferred Stock
Preferred and Common Stock
Maximum number of shares issuable, pursuant to notice of qualification | shares							4,784,689
Maximum number of bonus shares issuable, pursuant to notice of qualification | shares							478,468
Offering price per share						$ 7.52	$ 6.27
Number of common stock that each share of preferred stock may be converted into							2
Original issue price				6.27
Original issue price, two				7.52
Series C Preferred Stock
Preferred and Common Stock
Maximum proceeds to be raised by issuance of shares | $	$ 5,000,000
Number of common stock shares sold | shares	499,500
Offering price per share	$ 10.01
Number of common stock that each share of preferred stock may be converted into	2
Original issue price				$ 10.01

Stock Warrants (Details)

Stock Warrants (Details)	1 Months Ended
	Feb. 28, 2019 USD ($) $ / shares shares	Mar. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Jan. 15, 2021	Oct. 31, 2020 $ / shares	Dec. 20, 2018 USD ($)
Stock Warrants
Fair value of warrants		$ 7,516,578	$ 7,519,101	$ 4,087,236
Number of common stock that each share of preferred stock may be converted into		2	2	2
Series B Preferred Stock
Stock Warrants
Number of common stock that each share of preferred stock may be converted into					2
December 2018 warrants
Stock Warrants
Aggregate exercise price of warrants							$ 1,250,000
Common stock shares called by warrants, as a percentage of the fully diluted capitalization of the Company							5%
Preferred stock shares called by warrants, as a percentage of the total issued and outstanding number of preferred shares							5%
Number of shares called by warrants | shares		1,700,297	1,697,525	1,385,724
Fair value of warrants		$ 7,384,084	$ 7,392,041	$ 4,021,810
Estimated fair value of common stock, represented as price per share of recent sales of preferred stock | $ / shares		$ 0.5	$ 0.5	$ 0.5
October 2020 warrants
Stock Warrants
Fair value of warrants		$ 121,200	$ 127,059	$ 65,426
October 2020 warrants | Series B Preferred Stock
Stock Warrants
Preferred stock shares called by warrants, as a percentage of the total issued and outstanding number of preferred shares						2%
Number of shares called by warrants | shares		116,457	116,457
Exercise price of warrants | $ / shares						$ 5.01
Value of capital stock shares called by warrants			$ 116,457	$ 34,870
February 2019 warrants
Stock Warrants
Value of capital stock shares called by warrants	$ 1,000,000
Threshold proceeds from equity financing for exercise of warrants	$ 5,000,000
February 2019 warrants | Series A Preferred Stock
Stock Warrants
Number of shares called by warrants | shares	273,972
Exercise price of warrants | $ / shares	$ 3.65

Stock Warrants - Assumptions us

Stock Warrants - Assumptions used in estimating fair value of warrants (Details) - December 2018 warrants	Mar. 31, 2023 $ / shares Y	Dec. 31, 2022 Y $ / shares	Dec. 31, 2021 $ / shares Y
Estimated per-share fair value of common stock
Assumptions used in estimating fair value of warrants
Stock warrants, Measurement Input | $ / shares	5.01	5.01	3.76
Expected term
Assumptions used in estimating fair value of warrants
Stock warrants, Measurement Input | Y	2.7	3	4
Volatility
Assumptions used in estimating fair value of warrants
Stock warrants, Measurement Input	0.2601	0.2507	0.303
Dividend rate
Assumptions used in estimating fair value of warrants
Stock warrants, Measurement Input	0	0	0
Discount rate
Assumptions used in estimating fair value of warrants
Stock warrants, Measurement Input	0.0387	0.0424	0.012

Stock Options (Details)

Stock Options (Details) - shares	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Stock Options
Number of shares authorized	4,000,000	4,000,000
Vesting term	4 years	4 years
Expiration term	10 years	10 years

Stock Options - Stock option ac

Stock Options - Stock option activity (Details) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Option Number of Shares
Options outstanding as of beginning	4,851,666	2,759,264	2,709,964
Granted	58,000	2,149,152	335,300
Canceled		(56,750)	(286,000)
Options outstanding as of end	4,909,666	4,851,666	2,759,264
Options exercisable as of end	1,906,098	1,592,088
Option Exercise Price Per Share
Options outstanding as of beginning (in shares), Minimum	$ 0.30	$ 0.30	$ 0.30
Options outstanding as of beginning (in shares), Maximum	5	3.76	2
Granted (in shares), Minimum		1.67	3.13
Granted (in shares), Maximum		5	3.76
Cancelled (in shares), Minimum		0.30	0.30
Cancelled (in shares), Maximum		2	3.13
Options outstanding as of ending (in shares), Minimum		0.30	0.30
Options outstanding as of ending (in shares), Maximum		5	3.76
Exercisable (in shares), Minimum		0.30
Exercisable (in shares), Maximum		3.76
Weighted-Average Exercise Price Per Share
Options outstanding as of beginning (in shares)	1.91	1.66	1.48
Granted (in shares)	1.81	2.19	3.17
Canceled (in shares)		0.49	1.70
Options outstanding as of end (in shares)	1.91	1.91	$ 1.66
Options exercisable as of end (in shares)	$ 1.68	$ 1.49
Weighted-Average Remaining Contractual Term
Weighted-Average Remaining Contractual Term	8 years 2 months 12 days	8 years 4 months 24 days
Weighted-Average Exercisable Remaining Contractual Term	7 years 1 month 6 days

Stock Options - Grant-date fair

Stock Options - Grant-date fair values of stock options (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Stock Options
Expected term	7 years 2 months 15 days	7 years
Volatility	27.03%	30.30%
Dividend rate	0%	0%
Discount rate	3.32%	1.20%

Stock Options - Additional info

Stock Options - Additional information (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Stock Options
Stock-based compensation expense	$ 368,140	$ 76,973	$ 743,274	$ 205,629
Unrecognized stock-based compensation expense	$ 6,843,566		$ 6,900,425
Share based compensation weighted average remaining contractual term, Granted			8 years 4 months 24 days
Options grant date fair value			$ 3.16	$ 1.53

Income Taxes - Significant comp

Income Taxes - Significant components of company's deferred tax assets and liabilities (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets, net:
Net operating loss carryforwards and tax credits	$ 5,255,000	$ 3,650,000
Stock-based compensation	199,000
Valuation allowance	$ (5,454,000)	$ (3,650,000)

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of tax provision (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Taxes
Statutory Federal income tax rate	21%	21%
Loss generating no tax benefit	(21.00%)	(21.00%)

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Taxes
Income tax expense	$ 0	$ 0
Net increase in valuation allowance	2,115,000
Unrecognized tax benefits	0	0
Unrecognized tax benefits tax penalties and interest expense	0	0
Net operating loss carryforwards for federal income tax	25,000,000
Research and development payroll tax credits	$ 147,000	$ 27,000

Commitments and Contingencies -

Commitments and Contingencies - Information related to the Company's accounting for operating leases (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Commitments and Contingencies.
Total operating lease expense	$ 134,641	$ 102,738
Cash paid related to operating lease liabilities	$ 123,053	$ 96,006
Weighted-average remaining lease term	4 years 6 months	2 years 3 months
Weighted-average discount rate used to determine operating lease liabilities	2.78%	5%

Commitments and Contingencies_2

Commitments and Contingencies - Future minimum lease payments due under noncancelable operating leases (Details)	Dec. 31, 2021 USD ($)
Commitments and Contingencies.
2023	$ 133,549
2024	140,265
2025	146,450
2026	152,309
2027	78,311
Total minimum lease payments	650,884
Less: amounts representing interest	(40,729)
Present value of operating lease liabilities	$ 610,155

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Events - $ / shares	May 16, 2023	Mar. 02, 2023	May 17, 2023
Subsequent Events
Number of common stock shares sold	2,374,641	4,137,931
Offering price per share		$ 7.25	$ 7.25

CONDENSED BALANCE SHEETS_2

CONDENSED BALANCE SHEETS - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 7,718,518	$ 10,468,645		$ 5,535,710
Prepaid expenses and other current assets	555,486	788,004		977,910
Total current assets	8,274,004	11,256,650		6,513,620
Equipment, net of accumulated depreciation	1,047,231	1,082,442		1,017,925
Intangible assets, net	706,250	758,750		968,750
Operating lease right-of-use assets	561,207	592,221		215,071
Total assets	10,588,692	13,690,063		8,715,366
Current liabilities:
Accounts payable	1,179,932	663,170		449,032
Accrued liabilities	504,959	748,460		464,477
Warrant liability	7,516,578	7,519,101		4,087,236
Operating lease liabilities, current	119,946	118,166		92,886
Total current liabilities	9,321,415	9,048,897		5,093,631
Operating lease liabilities, non-current	461,641	491,989		118,577
Total liabilities	9,783,056	9,540,886		5,212,208
Commitments and contingencies
Stockholders' equity:
Common stock, $.001 par value; 90,000,000 shares authorized 9,673,870 shares issued and outstanding at March 31, 2023 and December 31, 2022	9,674	9,674		9,674
Additional paid-in capital	42,409,578	41,894,417		27,559,342
Accumulated deficit	(41,622,169)	(37,763,447)		(24,072,500)
Total stockholders' equity	805,636	4,149,176	$ 8,087,650	3,503,158	$ 4,989,433
Total liabilities and stockholders' equity	10,588,692	13,690,063		8,715,366
Series A Preferred Stock
Stockholders' equity:
Preferred Stock	4,898	4,898		4,898
Series B Preferred Stock
Stockholders' equity:
Preferred Stock	3,196	3,196		$ 1,743
Series C Preferred Stock
Stockholders' equity:
Preferred Stock	$ 459	$ 438

CONDENSED BALANCE SHEETS (Par_2

CONDENSED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2023	Dec. 31, 2022	Nov. 30, 2022	Dec. 31, 2021
Preferred stock, shares authorized			60,000,000
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001		$ 0.001
Common stock, shares authorized	90,000,000	90,000,000	90,000,000	90,000,000
Common stock, shares issued	9,673,870	9,673,870		9,673,870
Common stock, shares outstanding		9,673,870		9,673,870
Series A Preferred Stock
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001		$ 0.001
Preferred stock, shares authorized	5,443,717	5,443,717		5,443,717
Preferred stock, shares issued	4,897,553	4,897,553		4,897,553
Preferred stock, shares outstanding		4,897,553		4,897,553
Series B Preferred Stock
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001		$ 0.001
Preferred stock, shares authorized	3,456,286	3,456,286		3,456,286
Preferred stock, shares issued	3,195,599	3,195,599		1,743,481
Preferred stock, shares outstanding		3,195,599		1,743,481
Series C Preferred Stock
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001		$ 0.001
Preferred stock, shares authorized	600,000	600,000		600,000
Preferred stock, shares issued	459,455	438,367		0
Preferred stock, shares outstanding	459,455	438,367		0

CONDENSED STATEMENTS OF OPERA_2

CONDENSED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
CONDENSED STATEMENTS OF OPERATIONS
Product revenue				$ 628,246
Cost of goods sold				458,675
Gross profit				169,571
Operating expenses:
Research and development	$ 1,720,488	$ 965,308	$ 4,972,881	5,278,768
Marketing and advertising	1,115,639	2,204,979	2,714,421	3,271,600
General and administrative	1,059,938	600,665	2,925,845	1,896,839
Total operating expenses	3,896,065	3,770,952	10,613,147	10,447,207
Loss from operations	(3,896,065)	(3,770,952)	(10,613,147)	(10,277,636)
Other income (expense):
Change in fair value of warrant liability	2,523	(739,306)	(3,431,865)	(1,563,439)
Interest income and other, net	34,820	5,599	98,065	26,107
Total other income (expense), net	37,343	(733,707)	(3,333,800)	(1,537,332)
Net loss before taxes	(3,858,722)	(4,504,659)	(13,690,947)	(11,814,968)
Income taxes			0	0
Net loss	$ (3,858,722)	$ (4,504,659)	$ (13,690,947)	$ (11,814,968)
Basic loss per common share	$ (0.40)	$ (0.47)	$ (1.42)	$ (1.22)
Diluted loss per common share	$ (0.40)	$ (0.47)	$ (1.42)	$ (1.22)
Weighted-average number of basic shares outstanding	9,673,870	9,673,870	9,673,870	9,673,870
Weighted-average number of diluted shares outstanding	9,673,870	9,673,870	9,673,870	9,673,870

CONDENSED STATEMENTS OF STOCK_2

CONDENSED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($)	Series A Preferred Stock Preferred Stock	Series B Preferred Stock Preferred Stock	Series B Preferred Stock Additional Paid-in Capital	Series B Preferred Stock	Series C Preferred Stock Preferred Stock	Series C Preferred Stock Additional Paid-in Capital	Series C Preferred Stock	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Total
Balance as of beginning at Dec. 31, 2020	$ 4,898							$ 9,674	$ 17,232,393	$ (12,257,532)	$ 4,989,433
Balance as of beginning (in shares) at Dec. 31, 2020	4,897,553							9,673,870
Increase (Decrease) in Stockholders' Equity
Issuances of stock, net of issuance costs		$ 1,743	$ 10,121,321	$ 10,123,064
Issuances of stock, net of issuance costs (in shares)		1,743,481
Stock-based compensation									205,629		205,629
Net loss										(11,814,968)	(11,814,968)
Balance as of end at Dec. 31, 2021	$ 4,898	$ 1,743						$ 9,674	27,559,343	(24,072,500)	3,503,158
Balance as of end (in shares) at Dec. 31, 2021	4,897,553	1,743,481						9,673,870
Increase (Decrease) in Stockholders' Equity
Issuances of stock, net of issuance costs		$ 1,356							9,010,822		9,012,178
Issuances of stock, net of issuance costs (in shares)		1,356,303
Stock-based compensation									76,973		76,973
Net loss										(4,504,659)	(4,504,659)
Balance as of end at Mar. 31, 2022	$ 4,898	$ 3,099						$ 9,674	36,647,138	(28,577,159)	8,087,650
Balance as of end (in shares) at Mar. 31, 2022	4,897,553	3,099,784						9,673,870
Balance as of beginning at Dec. 31, 2021	$ 4,898	$ 1,743						$ 9,674	27,559,343	(24,072,500)	3,503,158
Balance as of beginning (in shares) at Dec. 31, 2021	4,897,553	1,743,481						9,673,870
Increase (Decrease) in Stockholders' Equity
Issuances of stock, net of issuance costs		$ 1,453	$ 9,613,625	$ 9,615,078	$ 438	$ 3,978,175	$ 3,978,613
Issuances of stock, net of issuance costs (in shares)		1,452,186			438,367
Stock-based compensation									743,274		743,274
Net loss										(13,690,947)	(13,690,947)
Balance as of end at Dec. 31, 2022	$ 4,898	$ 3,196			$ 438			$ 9,674	41,894,417	(37,763,447)	4,149,176
Balance as of end (in shares) at Dec. 31, 2022	4,897,553	3,195,599			438,367			9,673,870
Increase (Decrease) in Stockholders' Equity
Issuances of stock, net of issuance costs					$ 21				147,021		147,042
Issuances of stock, net of issuance costs (in shares)					21,088
Stock-based compensation									368,140		368,140
Net loss										(3,858,722)	(3,858,722)
Balance as of end at Mar. 31, 2023	$ 4,898	$ 3,196			$ 459			$ 9,674	$ 42,409,578	$ (41,622,169)	$ 805,636
Balance as of end (in shares) at Mar. 31, 2023	4,897,553	3,195,599			459,455			9,673,870

CONDENSED STATEMENTS OF CASH _2

CONDENSED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Operating activities:
Net loss	$ (3,858,722)	$ (4,504,659)	$ (13,690,947)	$ (11,814,968)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation	368,140	76,973	743,274	205,629
Depreciation and amortization	102,503	96,644	386,686	321,984
Change in fair value of warrant liability	(2,523)	739,306	3,431,865	1,563,439
Changes in non-cash working capital balances:
Other current assets	232,518	17,124	189,906	34,584
Accounts payable	516,762	44,220	214,138	266,217
Accrued liabilities	(243,501)	(150,391)	283,983	250,122
Operating lease assets and liabilities, net	2,446	174	21,543	(6,114)
Cash used in operating activities	(2,882,377)	(3,680,609)	(8,419,553)	(9,167,965)
Investing activities:
Purchase of equipment	(14,792)		(241,203)	(31,107)
Cash used in investing activities	(14,792)		(241,203)	(1,006,107)
Financing activities:
Cash provided by financing activities	147,042	9,012,178	13,593,691	10,123,064
(Decrease) increase in cash and cash equivalents during the period	(2,750,127)	5,331,569	4,932,935	(51,038)
Cash and cash equivalents, beginning of the period	10,468,645	5,535,710	5,535,710	5,586,748
Cash and cash equivalents, end of the period	7,718,518	10,867,279	10,468,645	5,535,710
Supplemental Cash Flow Information
Increase in right of use asset and lease liability from lease extension		245,120
Series B Preferred Stock
Financing activities:
Proceeds from issuances of preferred stock, net		$ 9,012,178	9,615,078	$ 10,123,064
Series C Preferred Stock
Financing activities:
Proceeds from issuances of preferred stock, net	$ 147,042		$ 3,978,613

Description of Business and S_8

Description of Business and Summary of Accounting Principles	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Description of Business and Summary of Accounting Principles
Description of Business and Summary of Accounting Principles	1. Description of Business and Summary of Accounting Principles Monogram Orthopaedics Inc. (“Monogram” or the “Company”), incorporated in the state of Delaware on April 21, 2016, is working to develop a product solution architecture to eventually enable mass personalized optimization of orthopedic implants by linking 3D printing and robotics via automated digital image analysis algorithms. The Company has a working navigated robot prototype that can optically track a simulated surgical target and execute optimized auto-generated cut paths for high precision insertion of implants in synthetic bone specimens. These implants and cut-paths are generated with proprietary Monogram software algorithms. Basis of Presentation The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America and are consistent in all material respects with those applied in our December 31, 2022 Form 1-K. As permitted by SEC requirements for interim reporting, certain footnotes or other financial information have been condensed or omitted. In the opinion of management, all normal and recurring adjustments considered necessary for the fair presentation of the financial statements have been included. Revenues, expenses, assets, and liabilities can vary during each quarter of the year, therefore, the results and trends in these interim financial statements may not be representative of those for the full year. The information included in this Form 10-Q should be read in conjunction with the financial statements and accompanying notes included in the Company’s 2022 Form 1-K. Stock Split On November 30, 2022, the Company effected a two-for-one stock split of its common stock and increased the number of authorized shares of the Company’s capital stock to 150,000,000, with 90,000,000 designated as Common Stock, and 60,000,000 designated as Preferred Stock. All share and loss per share information have been retroactively adjusted for all periods presented to reflect the stock split, the incremental par value of the newly issued shares, and the increased number of authorized shares. Use of Estimates In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. The Company’s most significant estimates relate to the fair value of the warrant liability, valuations of stock-based compensation, and the income tax valuation allowance. On a continual basis, management reviews its estimates, utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such reviews, and if deemed appropriate, those estimates are adjusted accordingly. Actual results could differ from those estimates. Earnings (Loss) Per Share Earnings (loss) per share is computed by dividing net income or loss by the weighted-average number of common stock shares outstanding. To the extent that stock options, warrants, and convertible preferred stock are anti-dilutive, they are excluded from the calculation of diluted earnings (loss) per share. For the three months ended March 31, 2023 and 2022, the Company excluded the following shares from the calculation of diluted loss per share because such amounts were antidilutive: ​ ​ ​ ​ ​ ​ ​ 2023 2022 Shares issuable upon conversion of Series A Preferred Stock 9,795,106 9,975,106 Shares issuable upon conversion of Series B Preferred Stock 6,391,334 6,199,568 Shares issuable upon conversion of Series C Preferred 918,910 — Shares issuable upon exercise of warrants 2,364,697 2,217,349 Shares issuable upon exercise of stock options 4,862,166 3,243,566 Total 24,332,213 21,635,589 ​ Recent Accounting Pronouncements Management does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.	1. Description of Business and Summary of Accounting Principles Monogram Orthopaedics Inc. (“Monogram” or the “Company”), incorporated in the state of Delaware on April 21, 2016, is working to develop a product solution architecture to eventually enable mass personalized optimization of orthopedic implants by linking 3D printing and robotics via automated digital image analysis algorithms. The Company has a working navigated robot prototype that can optically track a simulated surgical target and execute optimized auto-generated cut paths for high precision insertion of implants in synthetic bone specimens. These implants and cut-paths are generated with proprietary Monogram software algorithms. The financial statements are presented in United States dollars and have been prepared in accordance with accounting principles generally accepted in the United States of America. Certain reclassifications to the prior year financial statements have been made to conform with the current year presentation. Stock Split On November 30, 2022, the Company effected a two-for-one stock split of its common stock and increased the number of authorized shares of the Company’s capital stock to 150,000,000, with 90,000,000 designated as Common Stock, and 60,000,000 designated as Preferred Stock. All share and loss per share information have been retroactively adjusted for all periods presented to reflect the stock split, the incremental par value of the newly issued shares, and the increased number of authorized shares. Use of Estimates In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. The Company’s most significant estimates relate to the fair value of the warrant liability, valuations of stock-based compensation, and the income tax valuation allowance. On a continual basis, management reviews its estimates, utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such reviews, and if deemed appropriate, those estimates are adjusted accordingly. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments purchased with original maturities of three months or less to be cash equivalents. The Company did not have any cash equivalents during fiscal 2022 and 2021. The Company may maintain cash balances that exceed federally insured limits. Equipment Equipment expenditures, including purchased software, are recorded at cost. Costs which extend the useful lives or increase the productivity of an asset are capitalized, while normal repairs and maintenance that do not extend the useful life or increase the productivity of an asset are expensed as incurred. Equipment, including the Company's robotic equipment, and purchased software are depreciated on a straight-line basis over the five-year estimated useful life of these assets. Leases Operating lease right-of-use assets and liabilities are recognized at the present value of the future lease payments at the lease commencement date. The interest rate used to determine the present value of future lease payments is the risk-free rate at the commencement date. Operating lease expense is recognized on a straight-line basis over the lease term. Long-Lived Assets Long-lived assets, such as equipment and intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If circumstances require a long-lived asset or asset group be tested for possible impairment, the Company first compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying amount. If the carrying amount of the long-lived asset or asset group is determined to not be recoverable on an undiscounted cash flow basis, an impairment is recognized to the extent the carrying amount exceeds its fair value. The Company did not experience any impairment of its long-lived assets in 2022 or 2021. Revenue Recognition Revenue is recognized when promised products and services are transferred to the customer. The amount of revenue recognized reflects both the fixed and variable consideration to which the Company expects to be entitled in exchange for these products and services. In general, the Company applies the following five-step model when evaluating the amount and timing of revenue recognition in its customer contracts: Step 1 - Identify the contract(s) with a customer Step 2 - Identify the performance obligations in the contract Step 3 - Determine the transaction price Step 4 - Allocate the transaction price to the performance obligations Step 5 - Recognize revenue when (or as) performance obligations are satisfied The Company has not yet begun its principal operations. Revenue recognized during the year ended December 31, 2021 related to the sales of licensed, third-party products distributed by the Company. These product sales were recognized when control of the product was transferred to the customer. Grant Income During 2022, the Company recognized $256,000 of grant income related to an award from a governmental entity for research and development. This grant was considered to be outside the scope of ASC 606 because the governmental entity that provided the grant was not considered to be a customer that received reciprocal value in exchange for the grant provided to the Company. Since the grant provided the Company with payments for certain types of research and development activities, the Company's recognized grant income when the research and development activities were completed, it was reasonably assured that the grant funding would be received, and all other conditions under the grant arrangement had been met. Stock-based Compensation The Company measures and records the expense related to stock-based compensation awards based on the fair value of those awards as determined on the date of grant. The Company recognizes stock-based compensation expense over the requisite service period of the individual grant, generally equal to the vesting period, and uses the straight-line method to recognize the related stock-based compensation. The Company uses the Black-Scholes-Merton ("Black-Scholes") option-pricing model to determine the fair value of stock awards. The Black-Scholes option-pricing model requires the use of highly subjective and complex assumptions, including the estimated fair value and price volatility of the Company's common stock and the expected term of the option. Marketing and Advertising Costs Marketing and advertising costs are expensed as incurred. Research and Development Costs Research and development costs primarily include salaries and benefits, including stock-based compensation charges, of employees performing research and development activities, as well as costs incurred by third-party contractors delivering research and development services to the Company. Research and development costs are expensed as incurred. Included in research and development are costs incurred by the Company to develop software that will be an integral component of the Company's robotic products. Because this software has not yet met the technological feasibility criteria in Accounting Standards Codification Topic 985-20, "Software - Costs of Software To Be Sold, Leased, or Marketed", costs incurred by the Company to develop this software are expensed as incurred. Income Taxes enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income and the reversal of deferred tax liabilities during the period in which related temporary differences become deductible. A valuation allowance has been established to eliminate the Company's deferred tax assets as it is more likely than not that none of the deferred tax assets will be realized. Earnings (Loss) Per Share Earnings (loss) per share is computed by dividing net income or loss by the weighted-average number of common stock shares outstanding. To the extent that stock options, warrants, and convertible preferred stock are anti-dilutive, they are excluded from the calculation of diluted earnings (loss) per share. For the years ended December 31, 2022 and 2021, the Company excluded the following shares from the calculation of diluted loss per share because such amounts were antidilutive: ​ ​ ​ ​ ​ ​ ​ 2022 2021 Shares issuable upon conversion of Series A Preferred Stock 9,795,118 9,795,118 Shares issuable upon conversion of Series B Preferred Stock 6,391,198 3,486,962 Shares issuable upon conversion of Series C Preferred 876,734 — Shares issuable upon exercise of warrants 2,361,926 2,003,406 Shares issuable upon exercise of stock options 4,851,666 2,759,264 Total 24,276,642 18,044,750 ​ Recent Accounting Pronouncements Management does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.

Other Current Assets_2

Other Current Assets	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Other Current Assets
Other Current Assets	2. Other Current Assets Other current assets consist of the following as of March 31, 2023 and December 31, 2022: ​ ​ ​ ​ ​ ​ ​ ​ ​ March 31, December 31, ​ 2023 2022 Inventory ​ $ 4,550 ​ $ 4,550 Receivable from investment platform vendor ​ 1,796 ​ 157,598 Advance paid to vendor for supply development contract ​ 250,000 ​ 250,000 Other prepaid expenses ​ 230,888 ​ 375,856 Deferred stock issuance costs ​ 68,252 ​ — Other current assets ​ $ 555,486 ​ $ 788,004 ​ The receivable from the Company’s investment platform vendor is the result of a timing difference between when investors in the Company’s offering of Series C Preferred Stock purchase shares and remit payment to the platform vendor and when these funds are released to the Company by the platform vendor. Deferred stock issuance costs relate to expenses incurred for the Company’s initial public offering which was completed in May 2023.	4. Other Current Assets Other current assets consist of the following as of December 31, 2022 and 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Inventory ​ $ 4,550 ​ $ — Receivable from investment platform vendor ​ 157,598 ​ 418,503 Advance paid to vendor for supply development contract ​ 250,000 ​ 250,000 Other prepaid expenses ​ 375,856 ​ 309,407 Other current assets ​ $ 788,004 ​ $ 977,910 ​ The receivable from the Company’s investment platform vendor is the result of a timing difference between when investors in the Company’s offering of Series C Preferred Stock purchase shares and remit payment to the platform vendor and when these funds are released to the Company by the platform vendor. The receivable at December 31, 2022 was collected by the Company in March 2023.

Preferred and Common Stock_2

Preferred and Common Stock	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Preferred and Common Stock
Preferred and Common Stock	3. Preferred and Common Stock Offering of Series B Preferred Stock On January 15, 2021, the Company received a notice of qualification to issue up to 4,784,689 shares of Series B Preferred Stock, plus up to 478,468 additional shares of Series B Preferred Stock eligible to be issued as Bonus Shares to investors. The initial price of each share sold in the offering was $6.27, but this was increased to $7.52 beginning in June 2021. The Series B Preferred Stock may be converted into two shares of the Company’s Common Stock at the discretion of each investor, or automatically upon the occurrence of certain events, like an initial public offering. The Company discontinued its offering of Series B Preferred Stock prior to commencing its offering of Series C Preferred Stock. Offering of Series C Preferred Stock On July 14, 2022, the Company initiated a Regulation CF offering with Novation Solutions Inc. (O/A DealMaker) in which the Company planned to raise up to $5,000,000 from the issuance of 499,500 shares of Series C Preferred Stock at a price per share of $10.01 (the “Series C Offering”). The Series C Preferred Stock may be converted into two shares of the Company’s Common Stock at the discretion of each investor, or automatically upon occurrence of certain events, like an initial public offering. The Company discontinued its offering of Series C Preferred Stock in March 2023. During the three months ended March 31, 2023 and 2022, the Company incurred issuance costs of approximately $132,301 and $788,996, respectively, related to its preferred stock offerings, and recorded these costs as a reduction of additional paid-in capital. Anti-Dilution Right of CEO Benjamin Sexson, the Company’s Chief Executive Officer (“CEO”), is entitled to pre-emptive rights that permit him to preserve his vested equity position in the Company in the event of any additional issuances of Common Stock (or securities convertible into Common Stock), at a per-share price equal to the then current fair value, as reasonably determined by the Board.	7. Preferred and Common Stock Offering of Series B Preferred Stock On January 15, 2021, the Company received a notice of qualification to issue up to 4,784,689 shares of Series B Preferred Stock, plus up to 478,468 additional shares of Series B Preferred Stock eligible to be issued as Bonus Shares to investors. The initial price of each share sold in the offering was $6.27, but this was increased to $7.52 beginning in June 2021. The Series B Preferred Stock may be converted into two shares of the Company’s Common Stock at the discretion of each investor, or automatically upon the occurrence of certain events, like an initial public offering. The Company discontinued its offering of Series B Preferred Stock prior to commencing its offering of Series C Preferred Stock. Offering of Series C Preferred Stock On July 14, 2022, the Company initiated a Regulation CF offering with Novation Solutions Inc. (O/A DealMaker) in which the Company planned to raise up to $5,000,000 from the issuance of 499,500 shares of Series C Preferred Stock at a price per share of $10.01 (the “Series C Offering”). The Series C Preferred Stock may be converted into two shares of the Company’s Common Stock at the discretion of each investor, or automatically upon occurrence of certain events, like an initial public offering. The Company discontinued its offering of Series C Preferred Stock prior to commencing its March 2023 offering of common stock (see Note 12). During the years ended December 31, 2022 and 2021, the Company incurred issuance costs of approximately $1,251,000 and $823,000, respectively, related to its offerings of Series B and Series C preferred stock, and recorded these costs as a reduction of additional paid-in capital. Rights of Preferred Stockholders The rights of the Series A Preferred Stock, Series B Preferred Stock and Series C Preferred Stock are substantially the same, except as specifically noted below. Voting of the Company, and any decisions to repurchase capital stock, declare dividends, or liquidate, dissolve, or wind-up the business and affairs of the Company. Holders of the Company's Common Stock are entitled to elect two directors to the Company's Board of Directors as a standalone class; holders of Preferred Stock may not exercise any voting rights in the election of these directors. However, holders of Preferred Stock do have the right to vote with the holders of Common Stock to elect one independent director and any additional directors after the elections outlined above. Dividends Conversion Liquidation Preference Anti-Dilution Right of CEO Benjamin Sexson, the Company’s Chief Executive Officer (“CEO”), is entitled to pre-emptive rights that permit him to preserve his vested equity position in the Company in the event of any additional issuances of Common Stock (or securities convertible into Common Stock), at a per-share price equal to the then current fair value, as reasonably determined by the Board.

Stock Warrants_2

Stock Warrants	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Stock Warrants
Stock Warrants	4. Stock Warrants On December 20, 2018, the Company issued a non-dilutive warrant that expires on December 20, 2025. The warrant has an exercise price of $1,250,000 and is exercisable into (i) shares of common stock equal to five percent (5%), calculated on a post-exercise basis, of the fully diluted capitalization of the Company, as of the date or dates of exercise, plus (ii) shares of preferred stock of each class or series of preferred stock of the Company equal to five percent (5%), calculated on a post-exercise basis, of the total issued and outstanding number of preferred shares of the Company, as of the date or dates of exercise. At March 31, 2023 and December 31, 2022, this warrant was exercisable into a total of 1,700,297 and 1,697,525 shares, respectively, of the Company’s capital stock. The fair value of this warrant was $7,384,084 and $7,392,041 at March 31, 2023 and December 31, 2022, respectively, and was estimated using a Black-Scholes valuation model with the following assumptions: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ March 31, December 31, ​ 2023 2022 Estimated per-share fair value of common stock ​ $ 5.01 ​ $ 5.01 ​ Expected term ​ 2.7 years 3.0 years Volatility ​ 26.01 % 25.07 % Dividend rate ​ 0.0 % 0.0 % Discount rate ​ 3.87 % 4.24 % ​ At both March 31, 2023 and December 31, 2022, the Company estimated the fair value of its common stock by reference to the price per share at which it was currently selling shares of preferred stock. Since the Company’s preferred stock is convertible into two shares of common stock, the estimated fair value of common stock was determined to be one In October 2020, the Company issued a warrant to a vendor in exchange for platform and technology services provided to the Company in connection with its offering of Series B Preferred Stock. This warrant is exercisable into shares of Series B Preferred Stock equal to 2% of the total number of shares of Series B Preferred Stock issued to investors in connection with the Company’s offering of Series B Preferred Stock. The exercise price of this warrant is $5.01, and the warrant expires in October 2025. At both March 31, 2023 and December 31, 2022, the warrant was exercisable into 116,457 shares of Series B Preferred Stock, and the estimated value of the warrant liability was $121,200 and $127,059 at March 31, 2023 and December 31, 2022, respectively. In February 2019, the Company entered into a warrant agreement that provided the holder with the right to acquire $1,000,000 worth of shares of the Company’s capital stock upon the occurrence of the Company raising $5,000,000 in an equity financing. As a result of the Series A Preferred Stock issuances in 2020, this threshold was achieved, and the warrant is now exercisable into 273,972 shares of Series A Preferred Stock at a price of $3.65 per share. This warrant expires in February 2024. As the Company issues additional shares of common or preferred stock, the estimated fair value of the warrant liability is expected to increase.	8. Stock Warrants On December 20, 2018, the Company issued a non-dilutive warrant that expires on December 20, 2025. The warrant has an exercise price of $1,250,000 and is exercisable into (i) shares of common stock equal to five percent (5%), calculated on a post-exercise basis, of the fully diluted capitalization of the Company, as of the date or dates of exercise, plus (ii) shares of preferred stock of each class or series of preferred stock of the Company equal to five percent (5%), calculated on a post-exercise basis, of the total issued and outstanding number of preferred shares of the Company, as of the date or dates of exercise. At December 31, 2022 and December 31, 2021, this warrant was exercisable into a total of 1,697,525 and 1,385,724 shares, respectively, of the Company's capital stock. The fair value of this warrant was $7,392,041 and $4,021,810 at December 31, 2022 and 2021, respectively, and was estimated using a Black-Scholes valuation model with the following assumptions: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ 2022 2021 Estimated per-share fair value of common stock ​ $ 5.01 ​ $ 3.76 ​ Expected term ​ 3.0 years 4.0 years Volatility ​ 25.07 % 30.3 % Dividend rate ​ 0.0 % 0.0 % Discount rate ​ 4.24 % 1.2 % ​ At both December 31, 2022 and 2021, the Company estimated the fair value of its common stock by reference to the price per share at which it was currently selling shares of preferred stock. Since the Company's preferred stock is convertible into two shares of common stock, the estimated fair value of common stock was determined to be one-half the price per share of its recent sales of preferred stock. In October 2020, the Company issued a warrant to a vendor in exchange for platform and technology services provided to the Company in connection with its offering of Series B Preferred Stock. This warrant is exercisable into shares of Series B Preferred Stock equal to 2% of the total number of shares of Series B Preferred Stock issued to investors in connection with the Company's offering of Series B Preferred Stock. The exercise price of this warrant is $5.01, and the warrant expires in October 2025. At December 31, 2022 and 2021, the warrant was exercisable into 116,457 and 34,870 shares of Series B Preferred Stock, respectively, and the estimated value of the warrant liability was $127,059 and $65,426, respectively. In February 2019, the Company entered into a warrant agreement that provided the holder with the right to acquire $1,000,000 worth of shares of the Company’s capital stock upon the occurrence of the Company raising $5,000,000 in an equity financing. As a result of the Series A Preferred Stock issuances in 2020, this threshold was achieved, and the warrant is now exercisable into 273,972 shares of Series A Preferred Stock at a price of $3.65 per share. This warrant expires in February 2024. As the Company issues additional shares of common or preferred stock, the estimated fair value of the warrant liability is expected to increase.

Stock Options_2

Stock Options	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Stock Options
Stock Options	5. Stock Options The Company has adopted a stock option plan covering the issuance of up to 4,000,000 shares of Common Stock to qualified individuals. Options granted under this plan vest over four years and expire ten years from the date of the grant. The following table summarizes stock option activity for the three months ended March 31, 2023: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Option Weighted-Average Weighted-Average ​ ​ Number of ​ Exercise ​ Remaining ​ Shares Price Per Share Contractual Term Options outstanding as of January 1, 2023 4,851,666 ​ $ 1.91 8.4 Granted 58,000 ​ 1.81 Exercised — ​ — Canceled — ​ — Options outstanding as of March 31, 2023 4,909,666 ​ $ 1.91 8.2 Options exercisable as of March 31, 2023 1,906,098 ​ $ 1.68 7.1 ​ Stock-based compensation expense resulting from granted stock options was $368,140 and $76,973 for the three months ended March 31, 2023 and 2022, respectively. Unrecognized stock-based compensation expense of $6,843,566 at March 31, 2023 will be recognized in future periods as the related stock options continue to vest over a weighted-average period of 3.32 years.	9. Stock Options The Company has adopted a stock option plan covering the issuance of up to 4,000,000 shares of Common Stock to qualified individuals. Options granted under this plan vest over four years and expire ten years from the date of the grant. The following table summarizes stock option activity for the years ended December 31, 2022 and 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Option Option Weighted-Average ​ ​ Number of ​ Exercise ​ Exercise ​ Shares Price Per Share Price Per Share Options outstanding at January 1, 2021 2,709,964 ​ $0.30 - $2.00 $ 1.48 Granted 335,300 ​ $3.13 - $3.76 $ 3.17 Exercised — ​ — — Canceled (286,000) ​ $0.30 - $3.13 $ 1.70 Options outstanding at December 31, 2021 2,759,264 ​ $0.30 - $3.76 $ 1.66 Granted ​ 2,149,152 ​ $1.67 - $5.00 ​ $ 2.19 Exercised ​ — ​ — ​ ​ — Canceled ​ (56,750) ​ $0.30 - $2.00 ​ $ 0.49 Options outstanding at December 31, 2022 ​ 4,851,666 ​ $0.30 - $5.00 ​ $ 1.91 Options exercisable at December 31, 2022 1,592,088 ​ $0.30 - $3.76 $ 1.49 ​ Stock-based compensation expense resulting from granted stock options was $743,274 and $205,629 for the years ended December 31, 2022 and 2021, respectively. Unrecognized stock-based compensation expense of $6,900,425 at December 31, 2022 will be recognized in future periods as the related stock options continue to vest. The weighted-average remaining contractual life of previously granted stock options was 8.40 years at December 31, 2022. The grant-date fair values of stock options granted in 2022 and 2021 was $3.16 and $1.53, respectively, and were estimated using a Black-Scholes valuation model with the following assumptions: ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ ​ 2022 ​ 2021 Expected term 7.21 years 7.0 years Volatility 27.03 % 30.3 % Dividend rate 0.0 % 0.0 % Discount rate 3.32 % 1.2 % ​ ​

Subsequent Events_2

Subsequent Events	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2021
Subsequent Events
Subsequent Events	6. Subsequent Events On May 16, 2023, the Company completed an offering pursuant to Tier 2 of Regulation A, in which it raised $16,011,017, net of underwriting commission costs of $1,205,130, from the sale of 2,374,641 shares of common stock at a price of $7.25 per share. Subsequently, on May 17, 2023, the Company filed a Form 8-A in connection with the listing of its common stock on Nasdaq, which was declared effective on the same date. At that time, each outstanding share of Series A, Series B, and Series C preferred stock was converted into two shares of common stock of the Company.	12. Subsequent Events On March 2, 2023, the Company commenced a Regulation A offering for up to 4,137,931 shares of common stock at a price of $7.25 per share. The Company also applied to have its common stock listed on the Nasdaq Capital Market under the symbol “MGRM”. The Company evaluated subsequent events through March 31, 2023, the date these financial statements were issued, for events that should be recorded or disclosed in the financial statements for the year ended December 31, 2022. The Company concluded that no other events have occurred that would require recognition or disclosure in the financial statements.

Description of Business and S_9

Description of Business and Summary of Accounting Principles (Policies)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Description of Business and Summary of Accounting Principles
Basis of Presentation	Basis of Presentation The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America and are consistent in all material respects with those applied in our December 31, 2022 Form 1-K. As permitted by SEC requirements for interim reporting, certain footnotes or other financial information have been condensed or omitted. In the opinion of management, all normal and recurring adjustments considered necessary for the fair presentation of the financial statements have been included. Revenues, expenses, assets, and liabilities can vary during each quarter of the year, therefore, the results and trends in these interim financial statements may not be representative of those for the full year. The information included in this Form 10-Q should be read in conjunction with the financial statements and accompanying notes included in the Company’s 2022 Form 1-K.
Stock Split	Stock Split On November 30, 2022, the Company effected a two-for-one stock split of its common stock and increased the number of authorized shares of the Company’s capital stock to 150,000,000, with 90,000,000 designated as Common Stock, and 60,000,000 designated as Preferred Stock. All share and loss per share information have been retroactively adjusted for all periods presented to reflect the stock split, the incremental par value of the newly issued shares, and the increased number of authorized shares.	Stock Split On November 30, 2022, the Company effected a two-for-one stock split of its common stock and increased the number of authorized shares of the Company’s capital stock to 150,000,000, with 90,000,000 designated as Common Stock, and 60,000,000 designated as Preferred Stock. All share and loss per share information have been retroactively adjusted for all periods presented to reflect the stock split, the incremental par value of the newly issued shares, and the increased number of authorized shares.
Use of Estimates	Use of Estimates In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. The Company’s most significant estimates relate to the fair value of the warrant liability, valuations of stock-based compensation, and the income tax valuation allowance. On a continual basis, management reviews its estimates, utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such reviews, and if deemed appropriate, those estimates are adjusted accordingly. Actual results could differ from those estimates.	Use of Estimates In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. The Company’s most significant estimates relate to the fair value of the warrant liability, valuations of stock-based compensation, and the income tax valuation allowance. On a continual basis, management reviews its estimates, utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such reviews, and if deemed appropriate, those estimates are adjusted accordingly. Actual results could differ from those estimates.
Earnings (Loss) Per Share	Earnings (Loss) Per Share Earnings (loss) per share is computed by dividing net income or loss by the weighted-average number of common stock shares outstanding. To the extent that stock options, warrants, and convertible preferred stock are anti-dilutive, they are excluded from the calculation of diluted earnings (loss) per share. For the three months ended March 31, 2023 and 2022, the Company excluded the following shares from the calculation of diluted loss per share because such amounts were antidilutive: ​ ​ ​ ​ ​ ​ ​ 2023 2022 Shares issuable upon conversion of Series A Preferred Stock 9,795,106 9,975,106 Shares issuable upon conversion of Series B Preferred Stock 6,391,334 6,199,568 Shares issuable upon conversion of Series C Preferred 918,910 — Shares issuable upon exercise of warrants 2,364,697 2,217,349 Shares issuable upon exercise of stock options 4,862,166 3,243,566 Total 24,332,213 21,635,589	Earnings (Loss) Per Share Earnings (loss) per share is computed by dividing net income or loss by the weighted-average number of common stock shares outstanding. To the extent that stock options, warrants, and convertible preferred stock are anti-dilutive, they are excluded from the calculation of diluted earnings (loss) per share. For the years ended December 31, 2022 and 2021, the Company excluded the following shares from the calculation of diluted loss per share because such amounts were antidilutive: ​ ​ ​ ​ ​ ​ ​ 2022 2021 Shares issuable upon conversion of Series A Preferred Stock 9,795,118 9,795,118 Shares issuable upon conversion of Series B Preferred Stock 6,391,198 3,486,962 Shares issuable upon conversion of Series C Preferred 876,734 — Shares issuable upon exercise of warrants 2,361,926 2,003,406 Shares issuable upon exercise of stock options 4,851,666 2,759,264 Total 24,276,642 18,044,750
Recent Accounting Pronouncements	Recent Accounting Pronouncements Management does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.	Recent Accounting Pronouncements Management does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.

Description of Business and _10

Description of Business and Summary of Accounting Principles (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Description of Business and Summary of Accounting Principles
Schedule of shares excluded from the calculation of diluted loss per share because such amounts were antidilutive	​ ​ ​ ​ ​ ​ ​ 2023 2022 Shares issuable upon conversion of Series A Preferred Stock 9,795,106 9,975,106 Shares issuable upon conversion of Series B Preferred Stock 6,391,334 6,199,568 Shares issuable upon conversion of Series C Preferred 918,910 — Shares issuable upon exercise of warrants 2,364,697 2,217,349 Shares issuable upon exercise of stock options 4,862,166 3,243,566 Total 24,332,213 21,635,589	​ ​ ​ ​ ​ ​ ​ 2022 2021 Shares issuable upon conversion of Series A Preferred Stock 9,795,118 9,795,118 Shares issuable upon conversion of Series B Preferred Stock 6,391,198 3,486,962 Shares issuable upon conversion of Series C Preferred 876,734 — Shares issuable upon exercise of warrants 2,361,926 2,003,406 Shares issuable upon exercise of stock options 4,851,666 2,759,264 Total 24,276,642 18,044,750

Other Current Assets (Tables)_2

Other Current Assets (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Other Current Assets
Schedule of components of other current assets	​ ​ ​ ​ ​ ​ ​ ​ ​ March 31, December 31, ​ 2023 2022 Inventory ​ $ 4,550 ​ $ 4,550 Receivable from investment platform vendor ​ 1,796 ​ 157,598 Advance paid to vendor for supply development contract ​ 250,000 ​ 250,000 Other prepaid expenses ​ 230,888 ​ 375,856 Deferred stock issuance costs ​ 68,252 ​ — Other current assets ​ $ 555,486 ​ $ 788,004	​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Inventory ​ $ 4,550 ​ $ — Receivable from investment platform vendor ​ 157,598 ​ 418,503 Advance paid to vendor for supply development contract ​ 250,000 ​ 250,000 Other prepaid expenses ​ 375,856 ​ 309,407 Other current assets ​ $ 788,004 ​ $ 977,910

Stock Warrants (Tables)_2

Stock Warrants (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Stock Warrants
Schedule of assumptions used in estimation of fair value of warrants	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ March 31, December 31, ​ 2023 2022 Estimated per-share fair value of common stock ​ $ 5.01 ​ $ 5.01 ​ Expected term ​ 2.7 years 3.0 years Volatility ​ 26.01 % 25.07 % Dividend rate ​ 0.0 % 0.0 % Discount rate ​ 3.87 % 4.24 %	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, December 31, ​ 2022 2021 Estimated per-share fair value of common stock ​ $ 5.01 ​ $ 3.76 ​ Expected term ​ 3.0 years 4.0 years Volatility ​ 25.07 % 30.3 % Dividend rate ​ 0.0 % 0.0 % Discount rate ​ 4.24 % 1.2 %

Stock Options (Tables)_2

Stock Options (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Stock Options
Summary of stock option activity	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Option Weighted-Average Weighted-Average ​ ​ Number of ​ Exercise ​ Remaining ​ Shares Price Per Share Contractual Term Options outstanding as of January 1, 2023 4,851,666 ​ $ 1.91 8.4 Granted 58,000 ​ 1.81 Exercised — ​ — Canceled — ​ — Options outstanding as of March 31, 2023 4,909,666 ​ $ 1.91 8.2 Options exercisable as of March 31, 2023 1,906,098 ​ $ 1.68 7.1	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Option Option Weighted-Average ​ ​ Number of ​ Exercise ​ Exercise ​ Shares Price Per Share Price Per Share Options outstanding at January 1, 2021 2,709,964 ​ $0.30 - $2.00 $ 1.48 Granted 335,300 ​ $3.13 - $3.76 $ 3.17 Exercised — ​ — — Canceled (286,000) ​ $0.30 - $3.13 $ 1.70 Options outstanding at December 31, 2021 2,759,264 ​ $0.30 - $3.76 $ 1.66 Granted ​ 2,149,152 ​ $1.67 - $5.00 ​ $ 2.19 Exercised ​ — ​ — ​ ​ — Canceled ​ (56,750) ​ $0.30 - $2.00 ​ $ 0.49 Options outstanding at December 31, 2022 ​ 4,851,666 ​ $0.30 - $5.00 ​ $ 1.91 Options exercisable at December 31, 2022 1,592,088 ​ $0.30 - $3.76 $ 1.49

Description of Business and _11

Description of Business and Summary of Accounting Principles - Stock Split (Details)	1 Months Ended	3 Months Ended
	Nov. 30, 2022 shares	Mar. 31, 2023 shares	Dec. 31, 2022 shares	Dec. 31, 2021 shares
Description of Business and Summary of Accounting Principles
Stock split conversion ratio	2	2
Aggregate authorized shares	150,000,000
Common stock, shares authorized	90,000,000	90,000,000	90,000,000	90,000,000
Preferred stock, shares authorized	60,000,000

Description of Business and _12

Description of Business and Summary of Accounting Principles - Antidilutive shares (Details) - shares	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Antidilutive shares
Shares excluded from the calculation of diluted loss per share because such amounts were antidilutive	24,332,213	21,635,589	24,276,642	18,044,750
Shares issuable upon conversion of Series A Preferred Stock
Antidilutive shares
Shares excluded from the calculation of diluted loss per share because such amounts were antidilutive	9,795,106	9,975,106	9,795,118	9,795,118
Shares issuable upon conversion of Series B Preferred Stock
Antidilutive shares
Shares excluded from the calculation of diluted loss per share because such amounts were antidilutive	6,391,334	6,199,568	6,391,198	3,486,962
Shares issuable upon conversion of Series C Preferred
Antidilutive shares
Shares excluded from the calculation of diluted loss per share because such amounts were antidilutive	918,910		876,734
Shares issuable upon exercise of warrants
Antidilutive shares
Shares excluded from the calculation of diluted loss per share because such amounts were antidilutive	2,364,697	2,217,349	2,361,926	2,003,406
Shares issuable upon exercise of stock options
Antidilutive shares
Shares excluded from the calculation of diluted loss per share because such amounts were antidilutive	4,862,166	3,243,566	4,851,666	2,759,264

Other Current Assets (Details_2

Other Current Assets (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Other Current Assets
Inventory	$ 4,550	$ 4,550
Receivable from investment platform vendor	1,796	157,598	$ 418,503
Advance paid to vendor for supply development contract	250,000	250,000	250,000
Other prepaid expenses	230,888	375,856	309,407
Deferred stock issuance costs	68,252
Other current assets	$ 555,486	$ 788,004	$ 977,910

Preferred and Common Stock (D_2

Preferred and Common Stock (Details)		3 Months Ended		12 Months Ended
	Jul. 14, 2022 USD ($) $ / shares shares	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Jun. 30, 2021 $ / shares	Jan. 15, 2021 $ / shares shares
Preferred and Common Stock
Number of common stock that each share of preferred stock may be converted into		2		2	2
Issuance costs recorded as reduction of additional paid-in capital | $		$ 132,301	$ 788,996	$ 1,251,000	$ 823,000
Series B Preferred Stock
Preferred and Common Stock
Maximum number of shares issuable, pursuant to notice of qualification							4,784,689
Maximum number of bonus shares issuable, pursuant to notice of qualification							478,468
Offering price per share | $ / shares						$ 7.52	$ 6.27
Number of common stock that each share of preferred stock may be converted into							2
Series C Preferred Stock
Preferred and Common Stock
Offering price per share | $ / shares	$ 10.01
Number of common stock that each share of preferred stock may be converted into	2
Maximum proceeds to be raised by issuance of shares | $	$ 5,000,000
Issuances of stock, net of issuance costs (in shares)	499,500

Stock Warrants (Details)_2

Stock Warrants (Details)	1 Months Ended
	Feb. 28, 2019 USD ($) $ / shares shares	Mar. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Jan. 15, 2021	Oct. 31, 2020 $ / shares	Dec. 20, 2018 USD ($)
Stock Warrants
Fair value of warrants		$ 7,516,578	$ 7,519,101	$ 4,087,236
Number of common stock that each share of preferred stock may be converted into		2	2	2
Series B Preferred Stock
Stock Warrants
Number of common stock that each share of preferred stock may be converted into					2
December 2018 warrants
Stock Warrants
Aggregate exercise price of warrants							$ 1,250,000
Common stock shares called by warrants, as a percentage of the fully diluted capitalization of the Company							5%
Preferred stock shares called by warrants, as a percentage of the total issued and outstanding number of preferred shares							5%
Number of shares called by warrants | shares		1,700,297	1,697,525	1,385,724
Fair value of warrants		$ 7,384,084	$ 7,392,041	$ 4,021,810
Estimated fair value of common stock, represented as price per share of recent sales of preferred stock | $ / shares		$ 0.5	$ 0.5	$ 0.5
October 2020 warrants
Stock Warrants
Fair value of warrants		$ 121,200	$ 127,059	$ 65,426
October 2020 warrants | Series B Preferred Stock
Stock Warrants
Preferred stock shares called by warrants, as a percentage of the total issued and outstanding number of preferred shares						2%
Number of shares called by warrants | shares		116,457	116,457
Exercise price of warrants | $ / shares						$ 5.01
Value of capital stock shares called by warrants			$ 116,457	$ 34,870
February 2019 warrants
Stock Warrants
Value of capital stock shares called by warrants	$ 1,000,000
Threshold proceeds from equity financing for exercise of warrants	$ 5,000,000
February 2019 warrants | Series A Preferred Stock
Stock Warrants
Number of shares called by warrants | shares	273,972
Exercise price of warrants | $ / shares	$ 3.65

Stock Warrants - Assumptions _2

Stock Warrants - Assumptions used in estimating fair value of warrants (Details) - December 2018 warrants	Mar. 31, 2023 $ / shares Y	Dec. 31, 2022 Y $ / shares	Dec. 31, 2021 $ / shares Y
Estimated per-share fair value of common stock
Assumptions used in estimating fair value of warrants
Stock warrants, Measurement Input | $ / shares	5.01	5.01	3.76
Expected term
Assumptions used in estimating fair value of warrants
Stock warrants, Measurement Input | Y	2.7	3	4
Volatility
Assumptions used in estimating fair value of warrants
Stock warrants, Measurement Input	0.2601	0.2507	0.303
Dividend rate
Assumptions used in estimating fair value of warrants
Stock warrants, Measurement Input	0	0	0
Discount rate
Assumptions used in estimating fair value of warrants
Stock warrants, Measurement Input	0.0387	0.0424	0.012

Stock Options (Details)_2

Stock Options (Details) - shares	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Stock Options
Number of shares authorized	4,000,000	4,000,000
Vesting term	4 years	4 years
Expiration term	10 years	10 years

Stock Options - Stock option _2

Stock Options - Stock option activity (Details) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Option Number of Shares
Options outstanding as of beginning	4,851,666	2,759,264	2,709,964
Granted	58,000	2,149,152	335,300
Canceled		(56,750)	(286,000)
Options outstanding as of end	4,909,666	4,851,666	2,759,264
Options exercisable as of end	1,906,098	1,592,088
Weighted-Average Exercise Price Per Share
Options outstanding as of beginning (in shares)	$ 1.91	$ 1.66	$ 1.48
Granted (in shares)	1.81	2.19	3.17
Canceled (in shares)		(0.49)	(1.70)
Options outstanding as of end (in shares)	1.91	1.91	$ 1.66
Options exercisable as of end (in shares)	$ 1.68	$ 1.49
Weighted-Average Remaining Contractual Term
Weighted-Average Remaining Contractual Term	8 years 2 months 12 days	8 years 4 months 24 days
Weighted-Average Exercisable Remaining Contractual Term	7 years 1 month 6 days

Stock Options - Additional in_2

Stock Options - Additional information (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Stock Options
Stock-based compensation expense	$ 368,140	$ 76,973	$ 743,274	$ 205,629
Unrecognized stock-based compensation expense	$ 6,843,566		$ 6,900,425
Unrecognized stock-based compensation expense expected to recognize in future periods	3 years 3 months 25 days

Subsequent Events (Details)_2

Subsequent Events (Details) - USD ($)	May 16, 2023	Mar. 02, 2023	Jul. 14, 2022	May 17, 2023	Dec. 31, 2022	Jun. 30, 2021	Jan. 15, 2021
Subsequent Events
Common stock shares issued upon conversion of each preferred stock					2
Series B Preferred Stock
Subsequent Events
Offering price per share						$ 7.52	$ 6.27
Series C Preferred Stock
Subsequent Events
Number of common stock shares sold			499,500
Offering price per share			$ 10.01
Subsequent Events
Subsequent Events
Proceeds from issuance of common stock, net of underwriting commission costs	$ 16,011,017
Underwriting commission costs	$ 1,205,130
Number of common stock shares sold	2,374,641	4,137,931
Offering price per share		$ 7.25		$ 7.25
Subsequent Events | Series C Preferred Stock
Subsequent Events
Common stock shares issued upon conversion of each preferred stock				2