Odyssey Semiconductor (ODII) 10-K 31 Mar 23 2022 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2022	Mar. 31, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	333-234741
Entity Registrant Name	Odyssey Semiconductor Technologies, Inc.
Entity Central Index Key	0001781405
Entity Tax Identification Number	84-1766761
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	9 Brown Road
Entity Address, City or Town	Ithaca
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	14850
City Area Code	607
Local Phone Number	882-2754
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	Yes
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Public Float			$ 0
Entity Common Stock, Shares Outstanding		12,726,911
Auditor Name	Marcum LLP
Auditor Location	Melville, NY
Auditor Firm ID	688

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current Assets:
Cash	$ 2,428,289	$ 2,598,213
Accounts receivable	50,750	6,170
Deferred expenses	0	7,870
Prepaid expenses and other current assets	68,204	225,260
Total Current Assets	2,547,243	2,837,513
Restricted cash	103,240	103,201
Property and equipment, net	989,246	853,290
Operating ROU Asset	532,953	0
Total Assets	4,172,682	3,794,004
Current Liabilities:
Accounts payable and accrued expenses	434,888	147,947
Loan payable - short term	72,424	74,134
Lease Liability – short term portion	171,496	0
Deferred revenue	0	10,000
Total Current Liabilities	507,312	232,081
Long-Term Lease Liability	532,953	0
Loans payable - long term	264,729	345,459
Convertible Bridge Loans (Net)	4,442,000	0
Total liabilities	5,746,994	577,540
Commitments and contingencies
Stockholders’ Equity:
Preferred stock, $0.0001 par value, 5,000,000 shares authorized; 0 shares issued and outstanding as of December 31, 2022 and December 31, 2021	0	0
Common stock, $0.0001 par value, 45,000,000 shares authorized, 12,726,911 shares issued and outstanding as of December 31, 2022 and December 31, 2021, respectively	1,272	1,272
Additional paid-in capital	10,776,181	9,873,345
Accumulated deficit	(12,351,765)	(6,658,153)
Total Stockholders’ Equity	(1,574,312)	3,216,464
Total Liabilities and Stockholders’ Equity	$ 4,172,682	$ 3,794,004

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Preferred stock, par value per share	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value per share	$ 0.0001	$ 0.0001
Common stock, shares authorized	45,000,000	45,000,000
Common stock, shares issued	12,726,911	12,726,911
Common stock, shares outstanding	12,726,911	12,726,911

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Revenues	$ 321,049	$ 748,948
Cost of Revenues	228,499	832,205
Gross Profit (Loss)	92,550	(83,257)
Operating Expenses:
Research and development	2,085,815	1,519,631
Fixed Asset Deposit Reserve	153,126	0
Selling, general, and administrative	2,670,523	1,954,962
Total Operating Expenses	4,909,464	3,474,593
Loss From Operations	(4,816,914)	(3,557,850)
Other Income:
Forgiveness of PPP loan and other income	26,798	432,357
Interest expense	(61,496)	(16,260)
Change in Fair Value Bridge Notes	(842,000)	0
Net Loss	$ (5,693,612)	$ (3,141,753)
Net (Loss) Income Per Share:
Basic	$ (0.45)	$ (0.25)
Diluted	$ (0.31)	$ (0.25)
Weighted Average Number of Common Shares Outstanding:
Basic	12,726,911	12,419,399
Diluted	15,728,162	12,419,399

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance - December 31, 2021 at Dec. 31, 2020	$ 1,143	$ 4,046,370	$ (3,516,400)	$ 531,113
Beginning balance, shares at Dec. 31, 2020	11,429,661
Stock based compensation		1,159,611		1,159,611
Exercise of stock options	$ 4	68,434		68,438
Exercise of stock options, shares	45,625
Sale of shares of common stock	$ 125	5,006,375		5,006,500
Sale of shares of common stock , shares	1,251,625
Issuance Costs		(407,445)		(407,445)
Net loss for the year ended 2022			(3,141,753)	(3,141,753)
Balance - December 31, 2022 at Dec. 31, 2021	$ 1,272	9,873,345	(6,658,153)	3,216,464
Ending balance, shares at Dec. 31, 2021	12,726,911
Stock based compensation		902,836		902,836
Net loss for the year ended 2022			(5,693,612)	(5,693,612)
Balance - December 31, 2022 at Dec. 31, 2022	$ 1,272	$ 10,776,181	$ (12,351,765)	$ (1,574,312)
Ending balance, shares at Dec. 31, 2022	12,726,911

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash Flows From Operating Activities:
Net loss	$ (5,693,612)	$ (3,141,753)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation	902,836	1,159,611
Forgiveness of PPP loan	0	(404,305)
Fair Value Adjustment of Bridge Notes	842,000	0
Depreciation and amortization	174,279	166,535
Changes in operating assets and liabilities:
Contract assets	0	62,273
Accounts receivable	(44,580)	4,707
Prepaid expenses and other current assets	3,930	(191,691)
Reserve for fixed asset deposit	153,126	0
Deferred expenses	7,870	177,214
Accounts payable and accrued expenses	286,941	(39,099)
Deferred revenue	(10,000)	(250,447)
Total Adjustments	2,316,402	684,798
Net Cash Used In Operating Activities	(3,377,210)	(2,456,955)
Cash Flows Used In Investing Activities:
Purchases of property and equipment	(310,235)	(32,506)
Net Cash Used In Investing Activities	(310,235)	(32,506)
Cash Flows From Financing Activities:
Proceeds from sale of common stock, net of costs	0	4,599,055
Proceeds from Convertible Bridge loan	3,600,000
Proceeds from government loans	0	193,625
Repayment of government loans	(82,440)	(46,097)
Proceeds from exercise of stock options	0	68,438
Net Cash Provided By Financing Activities	3,517,560	4,815,021
Net (Decrease) Increase In Cash and Restricted Cash	(169,885)	2,325,560
Cash and Restricted Cash - Beginning Of Year	2,701,414	375,854
Cash and Restricted Cash - End Of Year	2,531,529	2,701,414
Cash and Restricted Cash Consisted of the Following:
Cash	2,428,289	2,598,213
Restricted cash	103,240	103,201
Cash and Restricted Cash	2,531,529	2,701,414
Cash paid during the year for:
Interest	13,222	6,911
Income taxes	0	0
Non-cash investing and financing activities:
Operating Lease ROU Asset and Liability	$ 680,683	$ 0

Nature of Operations and Liquid

Nature of Operations and Liquidity	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations and Liquidity	Note 1 – Nature of Operations and Liquidity Organization and Operations Odyssey Semiconductor Technologies, Inc. (“Odyssey Technologies”) was incorporated on April 12, 2019 under the laws of the State of Delaware. Odyssey Technologies, through its wholly-owned subsidiary, Odyssey Semiconductor, Inc. (“Odyssey Semiconductor”) and Odyssey Semiconductor’s wholly owned subsidiary, JR2J, LLC (“JR2J”) (collectively, the “Company”), is a semiconductor device company developing high-voltage power switching components and systems based on proprietary Gallium Nitride (“GaN”) processing technology. Liquidity and Financial Condition As of December 31, 2022, the Company had a cash balance, working capital and accumulated deficit of approximately $ 2,400,000 2,040,000 11,500,000 5,700,000 The Company believes its current cash on hand will not be sufficient to meet its operating obligations and capital requirements for the next twelve months from the issuance of these financial statements. These conditions raise substantial doubt about the entity’s ability to continue as a going concern. Therefore, the Company will need to raise further capital through the sale of additional equity or debt securities or other debt instruments to support its future operations. The Company has engaged an investment bank to assist with the fund raise, however there can be no assurance that a financing can be completed on terms acceptable to the Company. The Company has also taken preliminary steps to file a registration statement on Form S-1 with the SEC for a proposed public offering and a listing application with Nasdaq, but there is no assurance that the offering and the listing application will be successful. The Company requires funding for operating needs and capital expenditures. The Company’s future capital requirements and the adequacy of its available funds will depend on many factors, including the Company’s ability to successfully commercialize its products and services, competing technological and market developments, and the need to enter into collaborations with other companies or acquire other companies or technologies to enhance or complement its product and service offerings. There is also no assurance that the amount of funds the Company might raise will enable the Company to complete its development initiatives or attain profitable operations. If the Company is unable to obtain additional financing on a timely basis, it may have to curtail its development, marketing and promotional activities. Reduction in these efforts would have a material adverse effect on the Company’s business, financial condition and results of operations, and ultimately, the Company could be forced to discontinue its operations and liquidate.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 - Summary of Significant Accounting Policies Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Use of Estimates Preparation of financial statements in conformity with U.S. GAAP requires management to make estimates, judgments and assumptions that affect the amounts reported in the financial statements and the amounts disclosed in the related notes to the financial statements. The Company’s significant estimates used in these financial statements include, but are not limited to, fair value calculations for equity securities, stock-based compensation, the collectability of receivables, the recoverability and useful lives of long-lived assets, and the valuation allowance related to the Company’s deferred tax assets. Certain of the Company’s estimates could be affected by external conditions, including those unique to the Company and general economic conditions. It is reasonably possible that these external factors could have an effect on the Company’s estimates and could cause actual results to differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents in the financial statements. As of December 31, 2022 and December 31, 2021, the Company had no Restricted Cash Restricted cash is comprised of cash held as a security deposit in connection with the Company’s operating lease. See Note 8 – Commitments and Contingencies - Operating Lease for additional details. Deferred Expenses Deferred expenses consist of labor, materials and other costs that are attributable to customer contracts that the Company has not completed its performance obligation under the contract and, as a result, has not recognized revenue. As of December 31, 2022, the Company had no 8,000 Property and Equipment Property and equipment are stated at cost, net of accumulated depreciation using the straight-line method over their estimated useful lives once the asset is placed in service. Expenditures for maintenance and repairs, which do not extend the economic useful life of the related assets, are charged to operations as incurred, and expenditures which extend the economic life are capitalized. Leasehold improvements are depreciated over the lesser of their estimated useful lives or the remaining term of their respective lease. When assets are retired or otherwise disposed of, the costs and related accumulated depreciation or amortization are removed from the accounts and any gain or loss on disposal is recognized in the statement of operations for the respective period. The Company’s long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. An impairment loss would be recognized when estimated future cash flows expected to result from the use of the asset and its eventual disposition are less than its carrying amount. The estimated useful lives of property and equipment are as follows: Schedule of estimated useful lives of property and equipment Schedule of estimated useful lives of property and equipment Asset Useful lives (years) Computer and office equipment 5 Lab equipment 5 Leasehold improvements shorter of useful life or lease term Machinery 7 15 Furniture 7 Offering Costs Deferred offering costs, which primarily consist of direct, incremental professional fees incurred in connection with a debt or equity financing, are capitalized as non-current assets on the consolidated balance sheets. Once the financing closes, the Company reclassifies such costs as either discounts to notes payable or as a reduction of proceeds received from equity transactions so that such costs are recorded as a reduction of additional paid-in capital. If the completion of a contemplated financing was deemed to be no longer probable, the related deferred offering costs would be charged to general and administrative expense in the consolidated financial statements. Revenue Recognition The Company recognizes revenue under ASC Topic 606, “Revenue from Contracts with Customers” (“ASC 606”). The Company determines revenue recognition through the following steps: ● Step 1: ● Step 2: ● Step 3: ● Step 4: ● Step 5: A majority of the Company’s revenues are generated from contracts with customers that require it to design, develop, manufacture, test and integrate complex equipment and to provide engineering and technical services according to customer specifications. These contracts are often priced on a time and material type basis. Revenues on time and material type contracts are generally recognized in each period based on the amount billable to the customer which is based on direct labor hours expended multiplied by the contractual fixed rate per hour, plus the actual costs of materials and other direct non-labor costs. The timing of the Company’s revenue recognition may differ from the timing of payment by its customers. A receivable is recorded when revenue is recognized prior to payment and the Company has an unconditional right to payment. Alternatively, when payment precedes the provision of the related services, the Company records deferred revenue until the performance obligations are satisfied. Contract assets are comprised of unbilled contract receivables related to revenues earned but not yet invoiced to customers. During the years ended December 31, 2022 and 2021, there was no revenue recognized from performance obligations satisfied (or partially satisfied) in previous periods. The Company generates revenue from government contracts that reimburse the Company for certain allowable costs for funded projects. For contracts with government agencies, when the Company has concluded that it is the principal in conducting the research and development expenses and where the funding arrangement is considered central to the Company’s ongoing operations, the Company classifies the recognized funding received as revenue. The Company has determined that revenue generated from government grants is outside the scope of ASC 606 and, as a result, the Company recognizes revenue upon incurring qualifying, reimbursable expenses. No 418,000 Research and Development Research and development expenses are charged to operations as incurred. Stock-Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. The fair value of the award is measured on the grant date. The fair value amount is then recognized over the period during which services are required to be provided in exchange for the award, usually the vesting period. Upon the exercise of an award, the Company issues new shares of common stock out of its authorized shares. The risk-free interest rate was determined from the implied yields from U.S. Treasury zero-coupon bonds with a remaining term consistent with the expected term of the instrument being valued. Option forfeitures are accounted for at the time of occurrence. The expected term used is the estimated period of time that warrants or options are expected to be outstanding. The Company utilizes the “simplified” method to develop an estimate of the expected term of “plain vanilla” employee options. For investor warrants and non-employee options, the expected term used is the contractual life of the instrument being valued. The Company does not yet have a trading history to support its historical volatility calculations. Accordingly, the Company is utilizing an expected volatility figure based on a review of the historical volatility of comparable entities over a period of time equivalent to the expected life of the instrument being valued. Net (Loss) Income per share of Common Stock Basic net (loss) income per share of common stock is computed by dividing net (loss) income by the weighted average number of vested shares of common stock outstanding during the period. Diluted net income per share of common stock is computed by dividing net income by the weighted average number of common and dilutive common-equivalent shares outstanding during each period. The $ 3.6 The following shares were excluded from the calculation of weighted average dilutive shares of common stock because their inclusion would have been anti-dilutive: Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share As of December 31, 2022 2021 Warrants 245,696 245,696 Options 2,098,246 1,398,246 Total 2,343,942 1,643,942 Income Taxes The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of items that have been included or excluded in the financial statements or tax returns. Deferred tax assets and liabilities are determined on the basis of the difference between the tax basis of assets and liabilities and their respective financial reporting amounts (“temporary differences”) at enacted tax rates in effect for the years in which the temporary differences are expected to reverse. The Company has recorded a full valuation allowance against its deferred tax assets for all periods, due to the uncertainty of future utilization. The Company utilizes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Management has evaluated and concluded that there were no Critical Accounting Policies and Estimates Our consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America. The preparation of these financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and 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. We base our estimates and judgments on historical experience, current economic and industry conditions and on various other factors that are believed to be reasonable under the circumstances. This forms the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. We believe that full consideration has been given to all relevant circumstances that we may be subject to, and the consolidated financial statements accurately reflect our best estimate of the results of operations, financial position and cash flows for the periods presented. On an ongoing basis, we evaluate our estimates and judgments for all assets and liabilities, including those related to the fair value of stock options for determination of the stock-based compensation expense. The amount of stock based compensation has been a significant expense over the years ended December 31, 2022 and 2021. The assumptions that go into the Black-Scholes calculation are the major driver of the calculation of the fair value of the stock options at the date of grant. The major assumption of volatility is based upon historical data, and the majority of the other assumptions used in the Black Scholes computation is based upon the terms of the specific stock option grant. Fair values of derivative instruments are provided to the company by outside consultants. Revenues and cost of sales are important metrics in demonstrating the completion of projects and shipment of products to customers, and the profitability of such revenues. Accordingly, revenue recognition is a critical accounting policy. The timing of the Company’s revenue recognition may differ from the timing of payment by its customers. A receivable is recorded when revenue is recognized prior to payment and the Company has an unconditional right to payment. Alternatively, when payment precedes the provision of the related services, the Company records deferred revenue until the performance obligations are satisfied. Contract assets are comprised of unbilled contract receivables related to revenues earned but not yet invoiced to customers. We review the status of each project at each period end and determine whether the earnings process is complete and the revenue and costs of sales should be recognized. Leases In February 2016, the Financial Accounting Standards Board (the “FASB”) established Accounting Standards Codification (“ASC”) Topic 842, “Leases”, by issuing Accounting Standards Update (“ASU”) No. 2016-02, which requires lessees to now recognize operating leases on the balance sheet and disclose key information about leasing arrangements. ASC Topic 842 was subsequently amended by ASU No. 2018-01, Land Easement Practical Expedient for Transition to Topic 842; ASU No. 2018-10, Codification Improvements to Topic 842, Leases; and ASU No. 2018-11, Targeted Improvements ● Short-term lease accounting policy election allowing lessees to not recognize ROU assets and liabilities for leases with a term of 12 months or less; ● The option to not separate lease and non-lease components in the Company’s lease contracts; and ● The package of practical expedients applied to all of its leases, including (i) not reassessing whether any expired or existing contracts are or contain leases, (ii) not reassessing the lease classification for any expired or existing leases, and (iii) not reassessing the capitalization of initial direct costs for any existing leases. Adoption of this standard resulted in the recognition of operating lease right-of-use assets and corresponding lease liabilities of approximately $ 694,000 Bridge Loan - Related Party The Company accounts for convertible bridge loans under ASC 815. The Company has made the election under 815-15-25 to account for the notes under the fair value option. Using the fair value option, the convertible notes are required to be recorded at their initial fair value on the date of issuance, and each balance sheet thereafter. Differences between the face value of the note and fair value at issuance are recognized as either an expense in the statement of operations (if issued at a premium) or as a capital contribution (if issued at a discount). Changes in the estimated fair value of the notes are recognized as non-cash gains or losses in the statement of operations. Recently Issued and Adopted Accounting Standards In August of 2020, the FASB issued ASU 2020-06, “Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40)”. ASU 2020-06 simplifies the process of evaluating certain financial instruments with both equity and debt characteristics. This update limits the number of models needed when evaluating embedded features of a debt instrument in order to improve transparency for the users of the financial statements. The Company has elected early adoption of this standard on January 1, 2022. Adoption of this standard allows the Company to measure the derivative liability at fair market value. In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-13, “Financial Instruments - Credit Losses”. This update requires immediate recognition of management’s estimates of current expected credit losses (“CECL”). Under the prior model, losses were recognized only as they were incurred. The new model is applicable to all financial instruments that are not accounted for at fair value through net income. The standard is effective for fiscal years beginning after December 15, 2022 for public entities qualifying as small reporting companies. Early adoption is permitted. The Company is currently assessing the impact of this update on our consolidated financial statements and do not anticipate a significant impact.

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	12 Months Ended
	Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid Expenses and Other Current Assets	Note 3 - Prepaid Expenses and Other Current Assets Prepaid expenses consisted of the following: Schedule of Prepaid expenses and other current assets December 31, 2022 December 31, 2021 Insurance $ 17,879 $ 30,666 Legal Fees — 16,180 Deposit for equipment purchase — 25,288 Tooling 44,765 — Other 5,560 — Deposit for leased equipment purchase (Note 11) — 153,126 Total $ 68,204 $ 225,260 In December 2021, the Company made a deposit of $ 153,126

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Property and Equipment	Note 4 – Property and Equipment Property and equipment consisted of the following: Schedule of property and equipment December 31, 2022 December 31, 2021 Computer and office equipment $ 2,807 $ 2,807 Lab equipment 15,606 15,606 Furniture 53,420 43,705 Leasehold improvements 709,646 450,374 Machinery 668,889 627,640 Subtotal 1,450,368 1,140,132 Accumulated Depreciation (461,122 ) (286,842 ) Property and Equipment, net $ 989,246 $ 853,290 Depreciation and amortization expense related to property and equipment was approximately $ 174,000 166,000 17,000 62,000 95,000 36,000 29,000 101,000

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	12 Months Ended
	Dec. 31, 2022
Payables and Accruals [Abstract]
Accounts Payable and Accrued Expenses	Note 5 - Accounts Payable and Accrued Expenses Accounts payable and accrued expenses consisted of the following: Schedule of Accounts Payable and Accrued Expenses December 31, 2022 December 31, 2021 Accounts Payable $ 42,182 $ 67,970 Credit Cards Payable 39,936 36,690 Accrued Bonus 112,500 — Accrued Payroll 50,355 29,994 Accrued Expenses 137,932 — Accrued Interest and Other 51,983 13,293 Total $ 434,888 $ 147,947

Stockholders_ Equity

Stockholders’ Equity	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Stockholders’ Equity	Note 6 – Stockholders’ Equity Authorized Capital The Company is authorized to issue 45,000,000 0.0001 5,000,000 0.0001 No Common Stock Transactions In March 2021, the Company sold 1,251,625 4.00 5,006,500 407,445 89,730 5 4.00 480,000 430,000 10 2022 Private Placement On August 8, 2022 and December 23, 2022, the Company issued secured convertible promissory notes in the amounts of $ 1,250,000 2,350,000 15 20

Equity Compensation Plan

Equity Compensation Plan	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Equity Compensation Plan	Note 7 – Equity Compensation Plan On June 18, 2019, the Board of Directors and a majority of the Company’s shareholders, respectively, approved the 2019 Equity Compensation Plan (the “2019 Plan”). Under the 2019 Plan, 1,326,000 On March 11, 2020, the Company granted the following ten 10 1.50 965,850 321,950 The grant was reduced to 500,000 options, including 375,000 options and 125,000 options respectively under the two categories, due to limitations under the 2019 Plan. The terms of the 125,000 performance-based options were established in the quarter ended December 31, 2020. The terms of the performance-based options were met during the quarter ended March 31, 2021. On May 26, 2020, the Board of Directors and a majority of the Company’s shareholders approved an amendment to the 2019 Plan to (i) increase the number of shares of common stock authorized for issuance under the 2019 Plan by 1,174,000 shares, such that a total of 2,500,000 shares of common stock are now authorized for issuance under the 2019 Plan; (ii) increase the maximum aggregate number of shares, options and/or other awards that may be granted to any one person during any calendar year from 500,000 to 1,300,000; and (iii) clarify the availability of cashless exercise as a form of consideration. On July 16, 2020, the Company granted the following ten 10 1.50 600,000 200,000 On September 16, 2020, the Board of Directors and a majority of the Company’s shareholders approved an amendment to the 2019 Plan to increase the number of shares of common stock authorized for issuance under the 2019 Plan from 2,500,000 4,600,000 From June 1 to June 22, 2021, the Company granted five and ten year options to purchase 388,246 2.90 3.93 On September 22, 2021, upon the resignation of our then Chief Executive Officer and Chairman, a total of 1,911,160 25,000 On December 30, 2021, the Company granted five and ten 10 445,000 1.77 On February 9, 2022, subject to the shareholders’ approval, our Board of Directors approved that the aggregate number of shares authorized for issuance as awards under the 2019 Plan shall be 4,600,000 5 On April 26, 2022, the Company granted to the CEO, Mark Davidson an option to purchase 650,000 shares of the Company’s common stock at $1.66 per share. The option will vest at the rate of 25% per year on the anniversary date from the first day of his employment starting from April 1, 2023. The option will be subject to acceleration in vesting in connection with the occurrence of a change of control event during the term of Mr. Davidson’s employment. On November 4, 2022 the Company granted to the Controller, Laura Krauss and option to purchase 75,000 0.85 The stock option activity from January 1, 2021 through December 31, 2022 is as follows: Schedule of stock option activity Shares Weighted-Average Exercise Weighted-Average Remaining Balance, January 1, 2021 3,257,410 1.5 9.1 Options granted (1) 833,246 2.7 6.7 Options exercised (45,625 ) 1.5 — Options expired (735,625 ) — — Options forfeited (1,911,160 ) 1.5 — Balance, December 31, 2021 1,398,246 2.2 6.3 Options granted 725,000 1.58 9.4 Options expired or forfeited (25,000 ) 1.5 — Balance, December 31, 2022 2,098,246 1.98 6.1 Vested shares at December 31, 2022 848,562 1.91 5.3 The following table summarizes the outstanding options at December 31, 2022 by exercise price. Schedule Of Outstanding Options Exercise price Outstanding options Exercisable options $ 0.85 75,000 — $ 1.50 540,000 540,000 $ 1.66 650,000 — $ 1.77 445,000 175,000 $ 2.90 70,246 17,562 $ 3.55 50,000 10,000 $ 3.93 268,000 106,000 2,098,246 848,562 At December 31, 2022, the Company had 2,186,129 The Company has estimated the fair value of all stock option awards as of the date of grant by applying the Black-Scholes option-pricing model. In applying the Black-Scholes option pricing model, the Company used the following weighted average assumptions for 2022 and 2021 issuances: Schedule of Valuation Assumptions 2022 2021 Risk-free interest rate 2.9 % 1.2 % Expected term 7.0 7.0 Expected volatility 101.5 % 91 % Expected dividends 0 0 Grant date fair value of common stock 1.58/share 1.91/share During the year ended December 31, 2022, the Company recognized stock-based compensation expense related to stock options of approximately $ 903,000 662,000 229,000 12,000 162,000 During the year ended December 31, 2021, the Company recognized stock-based compensation expense related to stock options of approximately $ 1,160,000 1,043,000 77,000 40,000 As of December 31, 2021, there was unamortized stock-based compensation of approximately $ 1,600,000 3.0 304,000 145,000

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 8 - Commitments and Contingencies Litigations, Claims, and Assessments From time to time, the Company is involved in various disputes, claims, liens and litigation matters arising out of the normal course of business which could result in a material adverse effect on the Company’s financial position, results of operations or cash flows. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. As of December 31, 2022 and December 31, 2021, the Company had no outstanding claims or litigation and had no liabilities recorded for loss contingencies. Employment Agreement On April 7, 2022, the Company entered into a letter agreement with Mark Davidson as Chief Executive Officer of the Company effective as of April 18, 2022. Pursuant to the agreement, the Company agreed to pay Mr. Davidson an annual base salary of $300,000, and an annual target bonus for 2022 of up to $150,000 that will be prorated for nine (9) months (i.e. $112,500) based on his achievements of performance goals to be finalized and approved by the Board within the first two months of his employment. Such annual bonus will be paid in stock compensation until such time that the Company has sufficient cash flow. On January 26, 2023, the Company issued 142,500 stock options to Mr. Davidson as payment to his 2022 performance bonus. His eligibility for future bonuses will be determined by the Board in accordance with the Company’s future bonus plans and programs. In addition, the Company agreed to grant to Mr. Davidson an option to purchase 650,000 shares of common stock of the Company at $1.66 per share, which will vest starting from April 26, 2023, in four annual equal installments. The option will be subject to acceleration in vesting in connection with the occurrence of a change of control event during the term of Mr. Davidson’s employment. On September 2, 2022, the Company entered into a letter agreement with Laura Krauss as Controller of the company effective September 19, 2022. Pursuant to the agreement, the Company agreed to pay Ms. Krauss an annual base salary of $120,000. The Company has also agreed to pay Ms. Krauss a one-time signing bonus in the amount of $4,500, to be paid within 7 days of her start date, and a retention bonus of $4,500, to be paid after six months of employment. In the event of Company closure, the Company will reserve three months’ salary as severance to be available providing Ms. Krauss remains in good standing with the Company In addition, the Company agreed to grant Ms. Krauss an option to purchase 75,000 shares of common stock of the Company at $0.85 per share, which will vest starting from November 15,2023, in four annual equal installments. The option will be subject to acceleration in vesting in connection with the occurrence of a change of control event during the term of Ms. Krauss’ employment. Effective November 4, 2022, Ms. Krauss was appointed Chief Accounting Officer. The Company did not enter into a new agreement with Mr. Krauss.

Right of Use Asset and Operatin

Right of Use Asset and Operating Lease Liability	12 Months Ended
	Dec. 31, 2022
Right Of Use Asset And Operating Lease Liability
Right of Use Asset and Operating Lease Liability	Note 9 – Right of Use Asset and Operating Lease Liability The assets and liabilities from operating leases are recognized at the lease commencement date based on the present value of remaining lease payments over the lease term using the Company’s incremental borrowing rates or implicit rates, when readily determinable. Short-term leases, which have an initial term of 12 months or less, are not recorded on the balance sheet. The Company’s operating leases do not provide an implicit rate that can readily be determined. Therefore, the Company uses a discount rate based on its estimated incremental commercial borrowing rate. Operating Lease On August 21, 2019, the Company entered into a lease for a 10,000 square foot facility consisting of lab and office space. The lease requires monthly payments of $ 16,667 November 30, 2025 100,000 The following table presents information about the amount and timing of liabilities arising from the Company’s operating and finance leases as of December 31, 2022 (in thousands): Finance Lease, Liability, Fiscal Year Maturity Maturity of Lease Liabilities Operating Lease Liabilities 2023 200,000 2024 200,000 2025 183,337 Total undiscounted operating lease payments $ 583,337 Less: Imputed interest 50,384 Present value of operating lease liabilities $ 532,953 Short-term portion 171,496 Long term portion $ 361,457 Remaining lease term in years 2.92 Discount rate 6.50 % The Company incurred lease expense for its operating lease of approximately $ 200,000 200,000 The Right of Use Asset at December 31, 2022 of $ 532,953

Concentrations

Concentrations	12 Months Ended
	Dec. 31, 2022
Risks and Uncertainties [Abstract]
Concentrations	Note 10 – Concentrations During the year ended December 31, 2022 substantially all revenues were generated from two customers. There were no open contracts as of December 31, 2022. During the year ended December 31, 2021, approximately 56

Government Loans

Government Loans	12 Months Ended
	Dec. 31, 2022
Government Loans
Government Loans	Note 11 – Government Loans Paycheck Protection Program Loans On May 1, 2020, the Company received loan proceeds in the amount of approximately $ 211,000 On February 24, 2021, the Company received $ 193,625 1 3,300 Economic Injury Disaster Loan Advance On May 1, 2020, the Company received an advance in the amount of $ 10,000 138,900 678 3.75 30 Tomkins County Area Development Loan On May 27, 2020, the Company received loan proceeds in the amount of $ 50,000 2.5 1,443 E quipment Loans On August 20, 2020, the Company received a loan of $ 100,000 2.5 1,775 100,000 5 5.0 2,072 75,000 5 2.5 1,331 The loans are summarized as follows: Schedule of loans December 31, 2022 December 31, 2021 Principal outstanding $ 339,737 $ 423,089 Deferred loan costs, net of amortization (2,584 ) (3,496 ) Subtotal 337,153 419,593 Less current portion (72,424 ) (74,134 ) Total long term portion $ 264,729 $ 345,459 Interest expense on the above debt instruments was approximately $12,900 and $16,300 for the years ended December 31, 2022 and 2021, respectively. Schedule of Expected payments Payments expected for year ended December 31, 2023 $ 87,584 2024 76,040 2025 57,397 2026 22,334 2027 8,136 Thereafter 184,416 Subtotal 435,907 Less interest portion (96,170 ) Total debt balance $ 339,737

Revision of stock compensation

Revision of stock compensation expense	12 Months Ended
	Dec. 31, 2022
Compensation Related Costs [Abstract]
Revision of stock compensation expense	Note 12 – Revision of stock compensation expense During the second quarter of 2022, the Company identified certain adjustments required to correct balances within stock-based compensation, which is included in operating expenses in the accompanying consolidated statements of operations, related to employees, directors and consultants (see Note 7 – Equity Compensation Plan) recorded during the three-month periods from June 2021 to March 2022. The Company had incorrectly calculated the amortization of the stock-based compensation for the periods from June 2021 to March 2022. The error discovered resulted in an understatement of the stock-based compensation expense for the periods December 31, 2021 and March 2022 summarized as follows: Schedule of stock based compensation As previously reported adjustment As if restated Year ended 12/31/2021 Gross profit (loss) (83,257 ) (2,431 ) (85,688 ) Operating expenses 3,474,593 159,625 3,634,218 Operating loss (3,557,850 ) 162,056 (3,395,794 ) Net loss (3,141,753 ) (162,056 ) (3,303,809 ) Additional paid in capital 9,873,345 162,056 10,035,401 Accumulated Deficit (6,658,153 ) (162,056 ) (6,820,209 ) Three months ended 3/31/2022 Gross profit (loss) (1,061 ) (1,507 ) (2,568 ) Operating expenses 1,127,111 98,961 1,226,072 Operating loss (1,128,172 ) 100,468 (1,027,704 ) Net loss (1,129,975 ) (100,468 ) (1,230,443 ) Additional paid in capital 9,924,394 262,523 10,186,917 Accumulated Deficit (7,788,128 ) (262,523 ) (8,050,651 ) Based upon an analysis of Accounting Standards Codification 250 “accounting Changes and Error Corrections (ASC 250), U.S. Securities and Exchange Commission (“SEC”) Staff Accounting Bulletin (“SAB”) No. 99, “Materiality” and SAB No. 108, “Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements” (“SAB 108”), the Company determined this error was immaterial to the previously-issued condensed consolidated financial statements, and as such no restatement was necessary. Correcting prior-period financial statements for such immaterial misstatements does not require previously filed reports to be amended. Accordingly, the misstatement was corrected in the period ended June 30, 2022. For the year ended, December 31, 2022, correction of this error increased our stock-based compensation expense, total operating expenses by $262,523

Convertible Bridge Notes _ Rela

Convertible Bridge Notes – Related Party	12 Months Ended
	Dec. 31, 2022
Convertible Bridge Notes Related Party
Convertible Bridge Notes – Related Party	Note 13 – Convertible Bridge Notes – Related Party The Company issued two secured convertible promissory notes on August 8, 2022 (“Promissory Note I”) and December 23, 2022 (“Promissory Note II”) in the amounts of $ 1,250,000 2,350,000 On December 23, 2022, the Company entered into a modification agreement on Promissory Note I which extended its maturity date to June 30, 2025, consistent with the maturity date of Promissory Note II. There were no other significant modifications to the terms of Promissory Note I. The Company accounted for the modification of terms as an extinguishment of debt and recognized a loss on extinguishment in the amount of $ 99,000 The Promissory Notes were issued as part of a private placement (the “Offering”) for sale up to $ 3,750,000 The Promissory Notes bear interest at a rate of ten percent ( 10 5 52,000 The Company accounts for convertible bridge loans under ASC 815. The Company has made the election under 815-15-25 to account for the notes under the fair value option. Using the fair value option, the convertible notes are required to be recorded at their initial fair value on the date of issuance, and each balance sheet thereafter. Differences between the face value of the note and fair value at issuance are recognized as either an expense in the statement of operations (if issued at a premium) or as a capital contribution (if issued at a discount). Changes in the estimated fair value of the notes are recognized as non-cash gains or losses in the statement of operations. The related party convertible Promissory Notes Coupon Rate: 10% Maturity: June 30 th Market Rate: 12.41% Payment Frequency: Maturity Management assumes there is an 85% probability the notes will convert by June 30, 2023, a 10% chance these notes will reach maturity and a 5% chance a corporate transaction will occur. The fair market value of these notes reflects these probabilities. These assumption are based off of the judgment and experience of management and based on conversations with investment banks and interested investors. Convertible Notes Payable Maturity Date Stated Interest Rate Conversion Discount Face Value Change in Fair Value Fair Market Value August Note 6/30/2025 10 % 15 % 1,250,000 (273,000 ) $ 1,523,000 December Note 6/30/2025 10 % 20 % 2,350,000 (569,000 ) $ 2,919,000 $ 3,600,000 $ (842,000 ) $ 4,442,000

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 14 – Fair Value Measurements As of December 31, 2022, the convertible Promissory Notes The Company applies ASC Topic 820, Fair Value Measurement Level 1 — Assets and liabilities with unadjusted, quoted prices listed on active market exchanges. Inputs to the fair value measurement are observable inputs, such as quoted prices in active markets for identical assets or liabilities. Level 2 — Inputs to the fair value measurement are determined using prices for recently traded assets and liabilities with similar underlying terms, as well as direct or indirect observable inputs, such as interest rates and yield curves that are observable at commonly quoted intervals. Level 3 — Inputs to the fair value measurement are unobservable inputs, such as estimates, assumptions, and valuation techniques when little or no market data exists for the assets or liabilities.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Note 15 – Income Taxes The Company does not have any current income tax provision (other than state minimum income taxes, which is included in general and administrative expenses in the accompanying consolidated statements of operations) due to losses. The deferred tax benefit has been offset by an increase in the valuation allowance of approximately $ 628,000 1,305,000 The provision for income taxes for the taxable periods ended December 31, 2022 and 2021 differs from the statutory federal income tax rate as follows: Schedule of Effective Income Tax Rate Reconciliation 2022 2021 Tax benefit at the Federal statutory rate 21.0 % 21.0 % State tax, net of Federal benefit 4.9 % 7.0 % R&D credits 3.7 % — Permanent differences (5.4 )% 9.5 % Change in valuation allowance (24.2 )% (37.1 )% Effective income tax rate 0 % 0 % Significant components of the Company’s deferred tax assets at December 31, 2022 and 2021: Schedule Of Deferred Tax Assets December 31, 2022 2021 Deferred taxes assets: Net operating loss carryforward $ 1,907,000 $ 1,365,000 Stock compensation expense 550,000 463,000 Depreciation 40,000 16,000 R&D Credit 425,000 217,000 Capitalized R&D 550,000 Total deferred tax assets 3,440,000 2,061,000 Valuation allowance (3,440,000 ) (2,061,000 ) Deferred tax asset, net of valuation allowance $ — $ — The effective tax rate for the years ended December 31, 2022 and 2021 differed from the amounts computed by applying the US federal income tax rate of 21.0 At December 31, 2022, the Company had approximately $ 6,900,000 The Company has assessed the likelihood that deferred tax assets will be realized in accordance with the provisions of ASC 740 Income Taxes Management has evaluated and concluded that there were no material uncertain tax positions requiring recognition in the Company’s financial statements as of December 31, 2022 or 2021. The Company does not expect any significant changes in its unrecognized tax benefits within twelve months of the reporting date. No tax audits were commenced or were in process for the taxable periods ended December 31, 2022 and 2021. No The Company files tax returns as prescribed by the tax laws of the jurisdictions in which it operates. In the normal course of business, the Company is subject to examination by federal and state jurisdictions, where applicable. There are currently no pending tax examinations. The Company’s tax returns are open under statute from 2018 to the present.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
Subsequent Events	Note 15 - Subsequent Events The Company has evaluated events that have occurred after the balance sheet and through March 30, 2023. Based upon the evaluation, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the financial statements.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).
Use of Estimates	Use of Estimates Preparation of financial statements in conformity with U.S. GAAP requires management to make estimates, judgments and assumptions that affect the amounts reported in the financial statements and the amounts disclosed in the related notes to the financial statements. The Company’s significant estimates used in these financial statements include, but are not limited to, fair value calculations for equity securities, stock-based compensation, the collectability of receivables, the recoverability and useful lives of long-lived assets, and the valuation allowance related to the Company’s deferred tax assets. Certain of the Company’s estimates could be affected by external conditions, including those unique to the Company and general economic conditions. It is reasonably possible that these external factors could have an effect on the Company’s estimates and could cause actual results to differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents in the financial statements. As of December 31, 2022 and December 31, 2021, the Company had no
Restricted Cash	Restricted Cash Restricted cash is comprised of cash held as a security deposit in connection with the Company’s operating lease. See Note 8 – Commitments and Contingencies - Operating Lease for additional details.
Deferred Expenses	Deferred Expenses Deferred expenses consist of labor, materials and other costs that are attributable to customer contracts that the Company has not completed its performance obligation under the contract and, as a result, has not recognized revenue. As of December 31, 2022, the Company had no 8,000
Property and Equipment	Property and Equipment Property and equipment are stated at cost, net of accumulated depreciation using the straight-line method over their estimated useful lives once the asset is placed in service. Expenditures for maintenance and repairs, which do not extend the economic useful life of the related assets, are charged to operations as incurred, and expenditures which extend the economic life are capitalized. Leasehold improvements are depreciated over the lesser of their estimated useful lives or the remaining term of their respective lease. When assets are retired or otherwise disposed of, the costs and related accumulated depreciation or amortization are removed from the accounts and any gain or loss on disposal is recognized in the statement of operations for the respective period. The Company’s long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. An impairment loss would be recognized when estimated future cash flows expected to result from the use of the asset and its eventual disposition are less than its carrying amount. The estimated useful lives of property and equipment are as follows: Schedule of estimated useful lives of property and equipment Schedule of estimated useful lives of property and equipment Asset Useful lives (years) Computer and office equipment 5 Lab equipment 5 Leasehold improvements shorter of useful life or lease term Machinery 7 15 Furniture 7
Offering Costs	Offering Costs Deferred offering costs, which primarily consist of direct, incremental professional fees incurred in connection with a debt or equity financing, are capitalized as non-current assets on the consolidated balance sheets. Once the financing closes, the Company reclassifies such costs as either discounts to notes payable or as a reduction of proceeds received from equity transactions so that such costs are recorded as a reduction of additional paid-in capital. If the completion of a contemplated financing was deemed to be no longer probable, the related deferred offering costs would be charged to general and administrative expense in the consolidated financial statements.
Revenue Recognition	Revenue Recognition The Company recognizes revenue under ASC Topic 606, “Revenue from Contracts with Customers” (“ASC 606”). The Company determines revenue recognition through the following steps: ● Step 1: ● Step 2: ● Step 3: ● Step 4: ● Step 5: A majority of the Company’s revenues are generated from contracts with customers that require it to design, develop, manufacture, test and integrate complex equipment and to provide engineering and technical services according to customer specifications. These contracts are often priced on a time and material type basis. Revenues on time and material type contracts are generally recognized in each period based on the amount billable to the customer which is based on direct labor hours expended multiplied by the contractual fixed rate per hour, plus the actual costs of materials and other direct non-labor costs. The timing of the Company’s revenue recognition may differ from the timing of payment by its customers. A receivable is recorded when revenue is recognized prior to payment and the Company has an unconditional right to payment. Alternatively, when payment precedes the provision of the related services, the Company records deferred revenue until the performance obligations are satisfied. Contract assets are comprised of unbilled contract receivables related to revenues earned but not yet invoiced to customers. During the years ended December 31, 2022 and 2021, there was no revenue recognized from performance obligations satisfied (or partially satisfied) in previous periods. The Company generates revenue from government contracts that reimburse the Company for certain allowable costs for funded projects. For contracts with government agencies, when the Company has concluded that it is the principal in conducting the research and development expenses and where the funding arrangement is considered central to the Company’s ongoing operations, the Company classifies the recognized funding received as revenue. The Company has determined that revenue generated from government grants is outside the scope of ASC 606 and, as a result, the Company recognizes revenue upon incurring qualifying, reimbursable expenses. No 418,000
Research and Development	Research and Development Research and development expenses are charged to operations as incurred.
Stock-Based Compensation	Stock-Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. The fair value of the award is measured on the grant date. The fair value amount is then recognized over the period during which services are required to be provided in exchange for the award, usually the vesting period. Upon the exercise of an award, the Company issues new shares of common stock out of its authorized shares. The risk-free interest rate was determined from the implied yields from U.S. Treasury zero-coupon bonds with a remaining term consistent with the expected term of the instrument being valued. Option forfeitures are accounted for at the time of occurrence. The expected term used is the estimated period of time that warrants or options are expected to be outstanding. The Company utilizes the “simplified” method to develop an estimate of the expected term of “plain vanilla” employee options. For investor warrants and non-employee options, the expected term used is the contractual life of the instrument being valued. The Company does not yet have a trading history to support its historical volatility calculations. Accordingly, the Company is utilizing an expected volatility figure based on a review of the historical volatility of comparable entities over a period of time equivalent to the expected life of the instrument being valued.
Net (Loss) Income per share of Common Stock	Net (Loss) Income per share of Common Stock Basic net (loss) income per share of common stock is computed by dividing net (loss) income by the weighted average number of vested shares of common stock outstanding during the period. Diluted net income per share of common stock is computed by dividing net income by the weighted average number of common and dilutive common-equivalent shares outstanding during each period. The $ 3.6 The following shares were excluded from the calculation of weighted average dilutive shares of common stock because their inclusion would have been anti-dilutive: Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share As of December 31, 2022 2021 Warrants 245,696 245,696 Options 2,098,246 1,398,246 Total 2,343,942 1,643,942
Income Taxes	Income Taxes The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of items that have been included or excluded in the financial statements or tax returns. Deferred tax assets and liabilities are determined on the basis of the difference between the tax basis of assets and liabilities and their respective financial reporting amounts (“temporary differences”) at enacted tax rates in effect for the years in which the temporary differences are expected to reverse. The Company has recorded a full valuation allowance against its deferred tax assets for all periods, due to the uncertainty of future utilization. The Company utilizes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Management has evaluated and concluded that there were no
Critical Accounting Policies and Estimates	Critical Accounting Policies and Estimates Our consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America. The preparation of these financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and 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. We base our estimates and judgments on historical experience, current economic and industry conditions and on various other factors that are believed to be reasonable under the circumstances. This forms the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. We believe that full consideration has been given to all relevant circumstances that we may be subject to, and the consolidated financial statements accurately reflect our best estimate of the results of operations, financial position and cash flows for the periods presented. On an ongoing basis, we evaluate our estimates and judgments for all assets and liabilities, including those related to the fair value of stock options for determination of the stock-based compensation expense. The amount of stock based compensation has been a significant expense over the years ended December 31, 2022 and 2021. The assumptions that go into the Black-Scholes calculation are the major driver of the calculation of the fair value of the stock options at the date of grant. The major assumption of volatility is based upon historical data, and the majority of the other assumptions used in the Black Scholes computation is based upon the terms of the specific stock option grant. Fair values of derivative instruments are provided to the company by outside consultants. Revenues and cost of sales are important metrics in demonstrating the completion of projects and shipment of products to customers, and the profitability of such revenues. Accordingly, revenue recognition is a critical accounting policy. The timing of the Company’s revenue recognition may differ from the timing of payment by its customers. A receivable is recorded when revenue is recognized prior to payment and the Company has an unconditional right to payment. Alternatively, when payment precedes the provision of the related services, the Company records deferred revenue until the performance obligations are satisfied. Contract assets are comprised of unbilled contract receivables related to revenues earned but not yet invoiced to customers. We review the status of each project at each period end and determine whether the earnings process is complete and the revenue and costs of sales should be recognized.
Leases	Leases In February 2016, the Financial Accounting Standards Board (the “FASB”) established Accounting Standards Codification (“ASC”) Topic 842, “Leases”, by issuing Accounting Standards Update (“ASU”) No. 2016-02, which requires lessees to now recognize operating leases on the balance sheet and disclose key information about leasing arrangements. ASC Topic 842 was subsequently amended by ASU No. 2018-01, Land Easement Practical Expedient for Transition to Topic 842; ASU No. 2018-10, Codification Improvements to Topic 842, Leases; and ASU No. 2018-11, Targeted Improvements ● Short-term lease accounting policy election allowing lessees to not recognize ROU assets and liabilities for leases with a term of 12 months or less; ● The option to not separate lease and non-lease components in the Company’s lease contracts; and ● The package of practical expedients applied to all of its leases, including (i) not reassessing whether any expired or existing contracts are or contain leases, (ii) not reassessing the lease classification for any expired or existing leases, and (iii) not reassessing the capitalization of initial direct costs for any existing leases. Adoption of this standard resulted in the recognition of operating lease right-of-use assets and corresponding lease liabilities of approximately $ 694,000
Bridge Loan - Related Party	Bridge Loan - Related Party The Company accounts for convertible bridge loans under ASC 815. The Company has made the election under 815-15-25 to account for the notes under the fair value option. Using the fair value option, the convertible notes are required to be recorded at their initial fair value on the date of issuance, and each balance sheet thereafter. Differences between the face value of the note and fair value at issuance are recognized as either an expense in the statement of operations (if issued at a premium) or as a capital contribution (if issued at a discount). Changes in the estimated fair value of the notes are recognized as non-cash gains or losses in the statement of operations.
Recently Issued and Adopted Accounting Standards	Recently Issued and Adopted Accounting Standards In August of 2020, the FASB issued ASU 2020-06, “Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40)”. ASU 2020-06 simplifies the process of evaluating certain financial instruments with both equity and debt characteristics. This update limits the number of models needed when evaluating embedded features of a debt instrument in order to improve transparency for the users of the financial statements. The Company has elected early adoption of this standard on January 1, 2022. Adoption of this standard allows the Company to measure the derivative liability at fair market value. In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-13, “Financial Instruments - Credit Losses”. This update requires immediate recognition of management’s estimates of current expected credit losses (“CECL”). Under the prior model, losses were recognized only as they were incurred. The new model is applicable to all financial instruments that are not accounted for at fair value through net income. The standard is effective for fiscal years beginning after December 15, 2022 for public entities qualifying as small reporting companies. Early adoption is permitted. The Company is currently assessing the impact of this update on our consolidated financial statements and do not anticipate a significant impact.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Schedule of estimated useful lives of property and equipment	Schedule of estimated useful lives of property and equipment Schedule of estimated useful lives of property and equipment Asset Useful lives (years) Computer and office equipment 5 Lab equipment 5 Leasehold improvements shorter of useful life or lease term Machinery 7 15 Furniture 7
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share As of December 31, 2022 2021 Warrants 245,696 245,696 Options 2,098,246 1,398,246 Total 2,343,942 1,643,942

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Prepaid expenses and other current assets	Schedule of Prepaid expenses and other current assets December 31, 2022 December 31, 2021 Insurance $ 17,879 $ 30,666 Legal Fees — 16,180 Deposit for equipment purchase — 25,288 Tooling 44,765 — Other 5,560 — Deposit for leased equipment purchase (Note 11) — 153,126 Total $ 68,204 $ 225,260

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Schedule of property and equipment December 31, 2022 December 31, 2021 Computer and office equipment $ 2,807 $ 2,807 Lab equipment 15,606 15,606 Furniture 53,420 43,705 Leasehold improvements 709,646 450,374 Machinery 668,889 627,640 Subtotal 1,450,368 1,140,132 Accumulated Depreciation (461,122 ) (286,842 ) Property and Equipment, net $ 989,246 $ 853,290

Accounts Payable and Accrued _2

Accounts Payable and Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2022
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Expenses	Schedule of Accounts Payable and Accrued Expenses December 31, 2022 December 31, 2021 Accounts Payable $ 42,182 $ 67,970 Credit Cards Payable 39,936 36,690 Accrued Bonus 112,500 — Accrued Payroll 50,355 29,994 Accrued Expenses 137,932 — Accrued Interest and Other 51,983 13,293 Total $ 434,888 $ 147,947

Equity Compensation Plan (Table

Equity Compensation Plan (Tables)	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Schedule of stock option activity	Schedule of stock option activity Shares Weighted-Average Exercise Weighted-Average Remaining Balance, January 1, 2021 3,257,410 1.5 9.1 Options granted (1) 833,246 2.7 6.7 Options exercised (45,625 ) 1.5 — Options expired (735,625 ) — — Options forfeited (1,911,160 ) 1.5 — Balance, December 31, 2021 1,398,246 2.2 6.3 Options granted 725,000 1.58 9.4 Options expired or forfeited (25,000 ) 1.5 — Balance, December 31, 2022 2,098,246 1.98 6.1 Vested shares at December 31, 2022 848,562 1.91 5.3
Schedule Of Outstanding Options	Schedule Of Outstanding Options Exercise price Outstanding options Exercisable options $ 0.85 75,000 — $ 1.50 540,000 540,000 $ 1.66 650,000 — $ 1.77 445,000 175,000 $ 2.90 70,246 17,562 $ 3.55 50,000 10,000 $ 3.93 268,000 106,000 2,098,246 848,562
Schedule of Valuation Assumptions	Schedule of Valuation Assumptions 2022 2021 Risk-free interest rate 2.9 % 1.2 % Expected term 7.0 7.0 Expected volatility 101.5 % 91 % Expected dividends 0 0 Grant date fair value of common stock 1.58/share 1.91/share

Right of Use Asset and Operat_2

Right of Use Asset and Operating Lease Liability (Tables)	12 Months Ended
	Dec. 31, 2022
Right Of Use Asset And Operating Lease Liability
Finance Lease, Liability, Fiscal Year Maturity	Finance Lease, Liability, Fiscal Year Maturity Maturity of Lease Liabilities Operating Lease Liabilities 2023 200,000 2024 200,000 2025 183,337 Total undiscounted operating lease payments $ 583,337 Less: Imputed interest 50,384 Present value of operating lease liabilities $ 532,953 Short-term portion 171,496 Long term portion $ 361,457 Remaining lease term in years 2.92 Discount rate 6.50 %

Government Loans (Tables)

Government Loans (Tables)	12 Months Ended
	Dec. 31, 2022
Government Loans
Schedule of loans	Schedule of loans December 31, 2022 December 31, 2021 Principal outstanding $ 339,737 $ 423,089 Deferred loan costs, net of amortization (2,584 ) (3,496 ) Subtotal 337,153 419,593 Less current portion (72,424 ) (74,134 ) Total long term portion $ 264,729 $ 345,459
Schedule of Expected payments	Schedule of Expected payments Payments expected for year ended December 31, 2023 $ 87,584 2024 76,040 2025 57,397 2026 22,334 2027 8,136 Thereafter 184,416 Subtotal 435,907 Less interest portion (96,170 ) Total debt balance $ 339,737

Revision of stock compensatio_2

Revision of stock compensation expense (Tables)	12 Months Ended
	Dec. 31, 2022
Compensation Related Costs [Abstract]
Schedule of stock based compensation	Schedule of stock based compensation As previously reported adjustment As if restated Year ended 12/31/2021 Gross profit (loss) (83,257 ) (2,431 ) (85,688 ) Operating expenses 3,474,593 159,625 3,634,218 Operating loss (3,557,850 ) 162,056 (3,395,794 ) Net loss (3,141,753 ) (162,056 ) (3,303,809 ) Additional paid in capital 9,873,345 162,056 10,035,401 Accumulated Deficit (6,658,153 ) (162,056 ) (6,820,209 ) Three months ended 3/31/2022 Gross profit (loss) (1,061 ) (1,507 ) (2,568 ) Operating expenses 1,127,111 98,961 1,226,072 Operating loss (1,128,172 ) 100,468 (1,027,704 ) Net loss (1,129,975 ) (100,468 ) (1,230,443 ) Additional paid in capital 9,924,394 262,523 10,186,917 Accumulated Deficit (7,788,128 ) (262,523 ) (8,050,651 )

Convertible Bridge Notes _ Re_2

Convertible Bridge Notes – Related Party (Tables)	12 Months Ended
	Dec. 31, 2022
Convertible Bridge Notes Related Party
Convertible Bridge Loans - Related Party	Convertible Notes Payable Maturity Date Stated Interest Rate Conversion Discount Face Value Change in Fair Value Fair Market Value August Note 6/30/2025 10 % 15 % 1,250,000 (273,000 ) $ 1,523,000 December Note 6/30/2025 10 % 20 % 2,350,000 (569,000 ) $ 2,919,000 $ 3,600,000 $ (842,000 ) $ 4,442,000

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation	Schedule of Effective Income Tax Rate Reconciliation 2022 2021 Tax benefit at the Federal statutory rate 21.0 % 21.0 % State tax, net of Federal benefit 4.9 % 7.0 % R&D credits 3.7 % — Permanent differences (5.4 )% 9.5 % Change in valuation allowance (24.2 )% (37.1 )% Effective income tax rate 0 % 0 %
Schedule Of Deferred Tax Assets	Schedule Of Deferred Tax Assets December 31, 2022 2021 Deferred taxes assets: Net operating loss carryforward $ 1,907,000 $ 1,365,000 Stock compensation expense 550,000 463,000 Depreciation 40,000 16,000 R&D Credit 425,000 217,000 Capitalized R&D 550,000 Total deferred tax assets 3,440,000 2,061,000 Valuation allowance (3,440,000 ) (2,061,000 ) Deferred tax asset, net of valuation allowance $ — $ —

Nature of Operations and Liqu_2

Nature of Operations and Liquidity (Details Narrative)	12 Months Ended
	Dec. 31, 2022 USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash balance	$ 2,400,000
Working capital	2,040,000
Accumulated deficit	11,500,000
Net loss	$ 5,700,000

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2022
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful lives	5 years
Lab Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful lives	5 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful lives	shorter of useful life or lease term
Machinery [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful lives	7 years
Machinery [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful lives	15 years
Furniture [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful lives	7 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details 1) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	2,343,942	1,643,942
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	245,696	245,696
Options Held [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	2,098,246	1,398,246

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Jan. 02, 2022
Accounting Policies [Abstract]
Cash equivalents	$ 0	$ 0
Deferred expenses	0	8,000
Grant revenue	0	418,000
Conertible loans, diluted	3,600
Uncertain tax positions	0	0
Operating ROU Asset	$ 532,953	$ 0	$ 694,000

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Insurance	$ 17,879	$ 30,666
Legal Fees	0	16,180
Deposit for equipment purchase	0	25,288
Tooling	44,765	0
Other	5,560	0
Deposit for leased equipment purchase (Note 11)	0	153,126
Total	$ 68,204	$ 225,260

Prepaid Expenses and Other Cu_4

Prepaid Expenses and Other Current Assets (Details Narrative) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Deposits on Flight Equipment	$ 0	$ 153,126

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 1,450,368	$ 1,140,132
Accumulated Depreciation	(461,122)	(286,842)
Property and equipment, net	989,246	853,290
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,807	2,807
Lab Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	15,606	15,606
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	53,420	43,705
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	709,646	450,374
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 668,889	$ 627,640

Property and Equipment (Detai_2

Property and Equipment (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation and amortization expense	$ 174,279	$ 166,535
Property, Plant and Equipment [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation and amortization expense	174,000	166,000
Cost of Sales [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation expense	17,000	36,000
General and Administrative Expense [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation expense	62,000	29,000
Research and Development Expense [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation expense	$ 95,000	$ 101,000

Accounts Payable and Accrued _3

Accounts Payable and Accrued Expenses (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Accounts Payable	$ 42,182	$ 67,970
Credit Cards Payable	39,936	36,690
Accrued Bonus	112,500	0
Accrued Payroll	50,355	29,994
Accrued Expenses	137,932	0
Accrued Interest and Other	51,983	13,293
Total	$ 434,888	$ 147,947

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 23, 2022	Aug. 08, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized		45,000,000	45,000,000
Common stock, par value per share		$ 0.0001	$ 0.0001
Preferred stock, shares authorized		5,000,000	5,000,000
Preferred stock, par value per share		$ 0.0001	$ 0.0001
Preferred stock, shares issued		0	0
Proceeds from stock of sold		$ 0	$ 4,599,055
Promissory Note [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Discount rate				20%	15%
Promissory Note [Member] | Nina And John Edmunds 1998 Family Trust [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Proceed from issuance of debt				$ 2,350,000	$ 1,250,000
Common Stock [Member] | Private Placement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of stock sold	1,251,625
Share price	$ 4
Proceeds from stock of sold	$ 5,006,500
Proceeds from warrant exercised	$ 407,445
Number of warrant purchased	89,730
Warrant term	5 years
Exercise Price	$ 4
Proceeds from related parties	$ 480,000
Gross proceeds percentage	10%
Common Stock [Member] | Private Placement [Member] | Alex Behfars [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Proceeds from related parties	$ 430,000

Equity Compensation Plan (Detai

Equity Compensation Plan (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options Outstanding, Ending	2,098,246
Equity Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options Outstanding, beginning	1,398,246	3,257,410
Options Outstanding, beginning	$ 2.2	$ 1.5
Share-Based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Remaining Contractual Term	6 years 1 month 6 days	6 years 3 months 18 days	9 years 1 month 6 days
Options Granted	725,000	833,246
Options Granted	$ 1.58	$ 2.7
Options granted	9 years 4 months 24 days	6 years 8 months 12 days
Options Exercised		(45,625)
Options Exercised		$ 1.5
Options expired		(735,625)
Options expired		$ 0
Options forfeited or expired	(25,000)	(1,911,160)
Options forfeited or expired	$ 1.5	$ 1.5
Options Outstanding, Ending	2,098,246	1,398,246	3,257,410
Options Outstanding, Ending	$ 1.98	$ 2.2	$ 1.5
Vested options at period end	848,562
Vested options, at period end	$ 1.91
Options vested	5 years 3 months 18 days

Equity Compensation Plan (Det_2

Equity Compensation Plan (Details 1)	Dec. 31, 2022 shares
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding	2,098,246
Options Exercisable	848,562
$0.85 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding	75,000
Options Exercisable	0
$1.50 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding	540,000
Options Exercisable	540,000
$1.66 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding	650,000
Options Exercisable	0
$1.77 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding	445,000
Options Exercisable	175,000
$2.90 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding	70,246
Options Exercisable	17,562
$3.55 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding	50,000
Options Exercisable	10,000
$3.93 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding	268,000
Options Exercisable	106,000

Equity Compensation Plan (Det_3

Equity Compensation Plan (Details 2) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Equity [Abstract]
Risk free interest rate	2.90%	120%
Expected term	7 years	7 years
Expected volatility	101.50%	91%
Expected dividends	0%
Grant date fair value of common stock	$ 1.58	$ 1.91

Equity Compensation Plan (Det_4

Equity Compensation Plan (Details Narrative) - USD ($)

1 Months Ended

12 Months Ended

Nov. 04, 2022

Feb. 09, 2022

Mar. 11, 2020

Dec. 30, 2021

Jun. 22, 2021

Jul. 16, 2020

Mar. 26, 2020

Dec. 31, 2022

Dec. 31, 2021

Sep. 25, 2021

Sep. 22, 2021

Sep. 16, 2020

Jun. 18, 2019

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Outstanding shares of common stock

5%

Stock-based compensation expense

$ 903,000

$ 1,160,000

Unamortized stock-based compensation

$ 1,600,000

Unamortized stock-based compensation period

3 years

Intrinsic value of outstanding

304,000

Intrinsic value of vested stock options

145,000

General and Administrative Expense [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Stock-based compensation expense

$ 662,000

1,043,000

Research and Development Expense [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Stock-based compensation expense

229,000

77,000

Cost of Sales [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Stock-based compensation expense

$ 12,000

40,000

Chief Executive Officer [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Unvested stock options issued

25,000

1,911,160

Options Held [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Option grant term

10 years

Option exercise price

$ 0.85

$ 1.77

Option granted

75,000

445,000

388,246

Equity Compensation Plan description

The grant was reduced to 500,000 options, including 375,000 options and 125,000 options respectively under the two categories, due to limitations under the 2019 Plan. The terms of the 125,000 performance-based options were established in the quarter ended December 31, 2020. The terms of the performance-based options were met during the quarter ended March 31, 2021.

the Board of Directors and a majority of the Company’s shareholders approved an amendment to the 2019 Plan to (i) increase the number of shares of common stock authorized for issuance under the 2019 Plan by 1,174,000 shares, such that a total of 2,500,000 shares of common stock are now authorized for issuance under the 2019 Plan; (ii) increase the maximum aggregate number of shares, options and/or other awards that may be granted to any one person during any calendar year from 500,000 to 1,300,000; and (iii) clarify the availability of cashless exercise as a form of consideration.

Number of shares available for grant

2,186,129

Stock-based compensation expense

$ 162,000

Options Held [Member] | Minimum [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Option exercise price

$ 2.90

Options Held [Member] | Maximum [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Option exercise price

$ 3.93

Options Held [Member] | Executive Chairman [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Option grant term

10 years

10 years

Option exercise price

$ 1.50

$ 1.50

Option granted

965,850

600,000

Options Held [Member] | Chief Executive Officer [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Option granted

321,950

200,000

2019 Equity Compensation Plan

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Number of Shares Authorized

4,600,000

1,326,000

Amended 2019 Equity Compensation Plan | Minimum [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Number of Shares Authorized

2,500,000

Amended 2019 Equity Compensation Plan | Maximum [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Number of Shares Authorized

4,600,000

Commitments and Contingencies (

Commitments and Contingencies (Details)	Dec. 31, 2022 USD ($)
Right Of Use Asset And Operating Lease Liability
2023	$ 200,000
2024	200,000
2025	183,337
Total undiscounted operating lease payments	583,337
Less: Imputed interest	50,384
Present value of operating lease liabilities	532,953
Short-term portion	171,496
Long term portion	$ 361,457
Weighted average remaining lease term in years	2 years 11 months 1 day
Weighted average discount rate	6.50%

Right of Use Asset and Operat_3

Right of Use Asset and Operating Lease Liability (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Right Of Use Asset And Operating Lease Liability
Monthly payments	$ 16,667
Lease expiration date	Nov. 30, 2025
Letter of credit	$ 100,000
Operating lease expense	200,000	$ 200,000
Right of Use Asset	$ 532,953

Concentrations (Details Narrati

Concentrations (Details Narrative)	12 Months Ended
	Dec. 31, 2021
Revenue Benchmark [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	56%

Government Loans (Details)

Government Loans (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Government Loans
Principal outstanding	$ 339,737	$ 423,089
Deferred loan costs, net of amortization	(2,584)	(3,496)
Subtotal	337,153	419,593
Less current portion	(72,424)	(74,134)
Total long term portion	$ 264,729	$ 345,459

Government Loans (Details 1)

Government Loans (Details 1) - Loans [Member]	Dec. 31, 2022 USD ($)
Debt Instrument [Line Items]
2023	$ 87,584
2024	76,040
2025	57,397
2026	22,334
2027	8,136
Thereafter	184,416
Subtotal	435,907
Less interest portion	(96,170)
Total debt balance	$ 339,737

Government Loans (Details Narra

Government Loans (Details Narrative) - USD ($)			1 Months Ended					12 Months Ended
	Sep. 10, 2020	May 01, 2020	Feb. 24, 2021	Sep. 02, 2020	Aug. 30, 2020	Aug. 20, 2020	May 27, 2020	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Proceeds from loan								$ 0	$ 193,625
Small Business Administration [Member]
Debt Instrument [Line Items]
Proceeds from loan		$ 10,000			$ 138,900
Interest rate					3.75%
Periodic payments					$ 678
Loan term					30 years
Tomkins County Area Development [Member]
Debt Instrument [Line Items]
Proceeds from loan	$ 75,000						$ 50,000
Interest rate	2.50%						2.50%
Periodic payments	$ 1,331						$ 1,443
Loan term	5 years
Paycheck Protection Program [Member]
Debt Instrument [Line Items]
Proceeds from loan		$ 211,000
Paycheck Protection Program 2 [Member]
Debt Instrument [Line Items]
Proceeds from loan			$ 193,625
Interest rate			1%
Periodic payments			$ 3,300
Equipment Loans [Member]
Debt Instrument [Line Items]
Proceeds from loan						$ 100,000
Interest rate						2.50%
Periodic payments						$ 1,775
Southern Tier Region Economic Development Corporation [Member]
Debt Instrument [Line Items]
Proceeds from loan				$ 100,000
Interest rate				5%
Periodic payments				$ 2,072
Loan term				5 years

Revision of stock compensatio_3

Revision of stock compensation expense (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Gross Profit		$ 92,550	$ (83,257)
Operating Expenses		4,909,464	3,474,593
Operating Income (Loss)		(4,816,914)	(3,557,850)
Net Income (Loss) Attributable to Parent		(5,693,612)	(3,141,753)
Additional Paid in Capital		10,776,181	9,873,345
Retained Earnings (Accumulated Deficit)		$ (12,351,765)	(6,658,153)
Previously Reported [Member]
Gross Profit	$ (1,061)		(83,257)
Operating Expenses	1,127,111		3,474,593
Operating Income (Loss)	(1,128,172)		(3,557,850)
Net Income (Loss) Attributable to Parent	(1,129,975)		(3,141,753)
Additional Paid in Capital	9,924,394		9,873,345
Retained Earnings (Accumulated Deficit)	(7,788,128)		(6,658,153)
Revision of Prior Period, Adjustment [Member]
Gross Profit	(1,507)		(2,431)
Operating Expenses	98,961		159,625
Operating Income (Loss)	100,468		162,056
Net Income (Loss) Attributable to Parent	(100,468)		(162,056)
Additional Paid in Capital	262,523		162,056
Retained Earnings (Accumulated Deficit)	(262,523)		(162,056)
As Restated [Member]
Gross Profit	(2,568)		(85,688)
Operating Expenses	1,226,072		3,634,218
Operating Income (Loss)	(1,027,704)		(3,395,794)
Net Income (Loss) Attributable to Parent	(1,230,443)		(3,303,809)
Additional Paid in Capital	10,186,917		10,035,401
Retained Earnings (Accumulated Deficit)	$ (8,050,651)		$ (6,820,209)

Revision of stock compensatio_4

Revision of stock compensation expense (Details Narrative)	12 Months Ended
	Dec. 31, 2022
Compensation Related Costs [Abstract]
Stock based compensation description	For the year ended, December 31, 2022, correction of this error increased our stock-based compensation expense, total operating expenses by $262,523

Convertible Bridge Loans - Rela

Convertible Bridge Loans - Related Party (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)
Short-Term Debt [Line Items]
Face value	$ 3,600,000
Gain/(loss) on debt	(842,000)
Fair market value	$ 4,442,000
August Note [Member]
Short-Term Debt [Line Items]
Maturity date	Jun. 30, 2025
Stated interest rate	10%
Conversion premium	15%
Face value	$ 1,250,000
Gain/(loss) on debt	(273,000)
Fair market value	$ 1,523,000
December Note [Member]
Short-Term Debt [Line Items]
Maturity date	Jun. 30, 2025
Stated interest rate	10%
Conversion premium	20%
Face value	$ 2,350,000
Gain/(loss) on debt	(569,000)
Fair market value	$ 2,919,000

Convertible Bridge Notes _ Re_3

Convertible Bridge Notes – Related Party (Details Narrative) - USD ($)			12 Months Ended
	Dec. 23, 2022	Aug. 08, 2022	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Loss on extinguishment			$ 0	$ 404,305
Proceeds from Issuance of Common Stock			5
Interest Expense			52,000
Promissory Note 1 [Member]
Debt Instrument [Line Items]
Proceed from issuance of debt		$ 1,250,000
Loss on extinguishment			$ 99,000
Promissory Note 2 [Member]
Debt Instrument [Line Items]
Proceed from issuance of debt	$ 2,350,000
Promissory Note [Member]
Debt Instrument [Line Items]
Proceed from issuance of debt		$ 3,750,000
Debt Instrument, Interest Rate During Period			10%

Income Taxes (Details)

Income Taxes (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Tax benefit at the Federal statutory rate	21%	21%
State tax, net of Federal benefit	4.90%	7%
R&D credits	3.70%	0%
Permanent differences	(5.40%)	9.50%
Change in valuation allowance	(24.20%)	(37.10%)
Effective income tax rate	0%	0%

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 1,907,000	$ 1,365,000
Stock compensation expense	550,000	463,000
Depreciation	40,000	16,000
R&D Credit	425,000	217,000
Capitalized R&D	550,000
Total deferred tax assets	3,440,000	2,061,000
Valuation allowance	(3,440,000)	(2,061,000)
Deferred tax asset, net of valuation allowance	$ 0	$ 0

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Changes in valuation allowance	$ 628,000	$ 1,305,000
Income tax benefit	21%	21%
Net operating loss	$ 6,900,000
Penalties and Interest Expense	$ 0	$ 0