OS Therapies (OSTX) S-1/A 7 Jun 24 IPO registration (amended) Financial data

Document And Entity Information

Document And Entity Information	3 Months Ended
	Mar. 31, 2024
Document Information Line Items
Entity Registrant Name	OS THERAPIES INCORPORATED
Document Type	S-1/A
Amendment Flag	true
Amendment Description	AMENDMENT NO. 1
Entity Central Index Key	0001795091
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Incorporation, State or Country Code	DE

Balance Sheets (Unaudited)

Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Current Assets
Cash	$ 100,231	$ 38,982	$ 171,480
Deferred Offering Costs	941,338	751,050	324,210
Shareholder Loan Receivable			1,145
Total Current Assets	1,041,569	790,032	496,835
Long Term Assets
Fixed Assets (Net)	7,355	8,050	12,270
TOTAL ASSETS	1,048,924	798,082	509,105
Current Liabilities
Accounts Payable	2,799,120	2,715,399	1,225,134
Accrued Interest on Convertible Notes	2,276,347	2,026,323	1,223,843
Accrued Expenses	162,500	162,500	15,000
Accrued Payroll and Payroll Taxes – Related Party	42,676	112,137	420,000
Accrued Payroll and Payroll Taxes	49,357	33,543	6,011
Redemption Premium	5,055,804	4,580,304	3,039,054
Short-Term Loan	100,000
Preferred Dividends Payable	375,000	343,750	218,750
Make-whole Stock Liability	130,000	130,000
Total Current Liabilities	26,455,381	24,714,297	6,147,792
Long-Term Liabilities
Make-whole Stock Liability			1,470,909
Long-Term Liabilities
TEDCO Grant	100,000	100,000	100,000
Total Long-Term Liabilities	100,000	100,000	11,918,541
Total Liabilities	26,555,381	24,814,297	18,066,333
STOCKHOLDERS’ DEFICIT
Common stock value	11,982	10,680
Preferred stock value		1,302
Additional paid-in capital	5,489,990	5,489,990	4,033,093
Accumulated deficit	(31,008,429)	(29,518,187)	(21,601,603)
Total Stockholders’ Deficit	(25,506,457)	(24,016,215)	(17,557,228)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	1,048,924	798,082	509,105
Convertible Notes – A (Net Debt Discount)
Current Liabilities
Convertible Notes	1,053,383	1,051,032
Convertible Notes – A (Related Party Net Debt Discount)
Current Liabilities
Convertible Notes	100,000	100,000
Convertible Notes – B (Net Debt Discount)
Current Liabilities
Convertible Notes	5,154,000	5,154,000
Convertible Notes – C (Net Debt Discount)
Current Liabilities
Convertible Notes	3,945,020	3,873,417
Convertible Notes – D (Net Debt Discount)
Current Liabilities
Convertible Notes	2,000,000	1,950,160
Convertible Notes – E (Net Debt Discount)
Current Liabilities
Convertible Notes	1,100,000	1,100,000
Convertible Notes – F (Net Debt Discount)
Current Liabilities
Convertible Notes	$ 2,112,174	1,381,732
Convertible Notes – A (Net Debt Discount)
Long-Term Liabilities
Convertible Notes			1,038,120
Convertible Notes – A (Related Party Net Debt Discount)
Long-Term Liabilities
Convertible Notes			100,000
Convertible Notes – B (Net Debt Discount)
Long-Term Liabilities
Convertible Notes			5,154,000
Convertible Notes – C (Net Debt Discount)
Long-Term Liabilities
Convertible Notes			3,218,845
Convertible Notes – D (Net Debt Discount)
Long-Term Liabilities
Convertible Notes			836,667
Common Stock A
STOCKHOLDERS’ DEFICIT
Common stock value		10,680	9,980
Common Stock B
STOCKHOLDERS’ DEFICIT
Common stock value
Preferred Stock A
STOCKHOLDERS’ DEFICIT
Preferred stock value		$ 1,302	$ 1,302

Balance Sheets (Unaudited) (Par

Balance Sheets (Unaudited) (Parentheticals) - $ / shares	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	11,982,082	10,680,000
Common stock, shares outstanding	11,982,082	10,680,000
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred Stock A
Preferred stock, par value (in Dollars per share)		$ 0.001	$ 0.001
Preferred stock, shares authorized		1,400,000	1,400,000
Preferred stock, shares issued	0	1,302,082	1,302,082
Preferred stock, shares outstanding	0	1,302,082	1,302,082
Common Stock A
Common stock, par value (in Dollars per share)		$ 0.001	$ 0.001
Common stock, shares authorized		50,000,000	50,000,000
Common stock, shares issued		10,680,000	9,980,000
Common stock, shares outstanding		10,680,000	9,980,000
Common Stock B
Common stock, par value (in Dollars per share)		$ 0.001	$ 0.001
Common stock, shares authorized		20,000,000	20,000,000
Common stock, shares issued		0	0
Common stock, shares outstanding		0	0

Statements of Operations (Unaud

Statements of Operations (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
OPERATING EXPENSES
Research & Development Expenses	$ 361,809	$ 753,784	$ 3,216,933	$ 3,291,417
General & Administrative	268,423	294,247	1,120,560	1,153,672
Licensing			5,154	1,210
Loss from Operations	(630,232)	(1,048,031)	(4,342,647)	(4,446,299)
OTHER INCOME/EXPENSE
Interest Income			2
Interest Expense	(828,760)	(798,938)	(3,448,939)	(1,808,386)
Total Other Expense	(828,760)	(798,938)	(3,448,937)	(1,808,386)
NET LOSS	(1,458,992)	(1,846,969)	(7,791,584)	(6,254,685)
Cumulative Series A Preferred Stock Dividend Requirement	(31,250)	(31,250)	(125,000)	(125,000)
NET LOSS available to common shareholders	$ (1,490,242)	$ (1,878,219)	$ (7,916,584)	$ (6,379,685)
Class A
OTHER INCOME/EXPENSE
Weighted Average # of Shares – Class A (in Shares)	11,409,692	10,213,333	10,680,000	9,980,000
Basic & Diluted Loss per Common Share – Class A (in Dollars per share)	$ (0.13)	$ (0.18)	$ (0.74)	$ (0.64)

Statements of Operations (Una_2

Statements of Operations (Unaudited) (Parentheticals) - $ / shares	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Class A
Diluted Loss per Common Share – Class A	$ (0.13)	$ (0.18)	$ (0.74)	$ (0.64)

Statements of Stockholders_ Def

Statements of Stockholders’ Deficit (Unaudited) - USD ($)	Common Stock CS – Shares CS – Par Amount	Preferred Stock Shares Par Amount	Additional Paid-in Capital	Accumulated Deficit	Total
Balances at Dec. 31, 2021	$ 9,980	$ 1,302	$ 3,759,423	$ (15,221,918)	$ (11,451,213)
Balances (in Shares) at Dec. 31, 2021	9,980,000	1,302,082
Warrants Issued to placement agent for convertible notes			273,670		273,670
Preferred Dividends				(125,000)	(125,000)
Net loss				(6,254,685)	(6,254,685)
Balances at Dec. 31, 2022	$ 9,980	$ 1,302	4,033,093	(21,601,603)	(17,557,228)
Balances (in Shares) at Dec. 31, 2022	9,980,000	1,302,082
Conversion of Make Whole Liability to Common Stock	$ 700		699,300		700,000
Conversion of Make Whole Liability to Common Stock (in Shares)	700,000
Preferred Dividends				(31,250)	(31,250)
Net loss				(1,846,969)	(1,846,969)
Balances at Mar. 31, 2023	$ 10,680	$ 1,302	4,732,393	(23,479,822)	(18,735,447)
Balances (in Shares) at Mar. 31, 2023	10,680,000	1,302,082
Balances at Dec. 31, 2022	$ 9,980	$ 1,302	4,033,093	(21,601,603)	(17,557,228)
Balances (in Shares) at Dec. 31, 2022	9,980,000	1,302,082
Conversion of Make Whole Liability to Common Stock	$ 700		699,300		700,000
Conversion of Make Whole Liability to Common Stock (in Shares)	700,000
Unwind of Make-whole Stock Liability			757,597		757,597
Preferred Dividends				(125,000)	(125,000)
Net loss				(7,791,584)	(7,791,584)
Balances at Dec. 31, 2023	$ 10,680	$ 1,302	5,489,990	(29,518,187)	(24,016,215)
Balances (in Shares) at Dec. 31, 2023	10,680,000	1,302,082
Conversion of Preferred Stock to Common Stock	$ 1,302	$ (1,302)
Conversion of Preferred Stock to Common Stock (in Shares)	1,302,082	(1,302,082)
Preferred Dividends				(31,250)	(31,250)
Net loss				(1,458,992)	(1,458,992)
Balances at Mar. 31, 2024	$ 11,982		$ 5,489,990	$ (31,008,429)	$ (25,506,457)
Balances (in Shares) at Mar. 31, 2024	11,982,082

Statements of Cash Flows (Unaud

Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (1,458,992)	$ (1,846,969)	$ (7,791,584)	$ (6,254,685)
Depreciation expense	695	100	4,220	805
Amortization of Debt Discounts Issuance and Warrants	578,736	616,153	2,646,459	1,151,474
Make-whole expense		116,688	116,688	362,496
Adjustments to reconcile net loss to net cash used in operating activities:
Accounts Payable	41,453	446,028	1,347,602	216,426
Accrued Expenses		10,000	147,500	15,000
Accrued Interest on Convertible Notes	250,025	182,785	802,479	656,913
Accrued Payroll and payroll taxes	(53,646)	47,029	(280,331)	58,991
Net cash used in operating activities	(641,729)	(428,186)	(3,006,967)	(3,792,580)
CASH FLOWS FROM INVESTING ACTIVITIES
Employee Advances				956
Increase in Shareholder Loan				(49,075)
Shareholder Loan Repayment		1,145	1,145	279,000
Net cash provided by investing activities		1,145	1,145	230,881
CASH FLOWS FROM FINANCING ACTIVITIES
Deferred Offering Costs	(148,022)	(164,225)	(284,176)	(172,021)
Short-Term Loan	100,000
Net Proceeds from Convertible Debt A, B, C, D, E & F	751,000	775,000	3,157,500	3,824,412
Net cash provided by financing activities	702,978	610,775	2,873,324	3,652,391
Net change in cash	61,249	183,734	(132,498)	90,692
Cash – beginning of period	38,982	171,480	171,480	80,788
Cash – end of period	100,231	355,214	38,982	171,480
Cash paid for interest
NON CASH INVESTING AND FINANCING ACTIVITIES
Discount on Notes Payable – redemption premium	475,500	350,000	1,541,250	1,427,000
Dividends Payable	31,250	31,250	125,000	125,000
Discount on Notes Payable – placement agent warrants				273,670
Deferred offering costs recorded as accounts payable	42,266	95,340	142,664	152,189
Make-whole Stock Liability			700,000
Unwind of Make-whole Stock Liability			$ 757,597
Conversion of Make-Whole Liability to Common Stock & APIC		$ 700,000

Organization and Description of

Organization and Description of Business, Liquidity, and Risk Factors	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Organization and Description of Business, Liquidity, and Risk Factors [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS, LIQUIDITY, AND RISK FACTORS	NOTE 1 — ORGANIZATION AND DESCRIPTION OF BUSINESS, LIQUIDITY, AND RISK FACTORS OS Therapies Incorporated The Company intends to focus on the identification, development, and commercialization of treatments for Osteosarcoma and other related diseases. As of March Liquidity The Company has prepared its financial statements on a going concern basis, which assumes that the Company will realize its assets and satisfy its liabilities in the normal course of business. However, the Company has incurred net losses since its inception and has negative operating cash flows. These circumstances raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result from the outcome of the uncertainty concerning the Company’s ability to continue as a going concern. As of March	NOTE 1 — ORGANIZATION AND DESCRIPTION OF BUSINESS, LIQUIDITY, AND RISK FACTORS OS Therapies Incorporated The Company intends to focus on the identification, development, and commercialization of treatments for Osteosarcoma and other related diseases. As of December 31, 2023, there is one ongoing clinical trial for Osteosarcoma therapy. Liquidity The Company has prepared its financial statements on a going concern basis, which assumes that the Company will realize its assets and satisfy its liabilities in the normal course of business. However, the Company has incurred net losses since its inception and has negative operating cash flows. These circumstances raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result from the outcome of the uncertainty concerning the Company’s ability to continue as a going concern. As of December 31, 2023 and 2022, the Company had cash of $38,982 and $171,480, respectively. For the foreseeable future, the Company’s ability to continue its operations is dependent upon its ability to obtain additional capital. The Company is currently seeking to raise additional capital through a public or private financing of equity; although there can be no assurances the Company will be successful in such a campaign.

Significant Accounting Policies

Significant Accounting Policies	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Significant Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 — SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of US Securities and Exchange Commission (“SEC”). The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America, and the Company’s fiscal year end is December 31. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in its financial statements and accompanying notes. On an ongoing basis, management evaluates these estimates and judgments, which are based on historical and anticipated results and trends and on various other assumptions that management believes to be reasonable under the circumstances. By their nature, estimates are subject to an inherent degree of uncertainty and, as such, actual results may differ from management’s estimates. Cash Cash consists primarily of deposits with commercial banks and financial institutions. The Company maintains cash balances at various financial institutions. Both interest and non -interest Fixed Asset Policy A capital asset is defined as a unit of property that has an economic useful life that extends beyond 12 -Line -years Impairment of Long-Lived Assets The Company reviews long -lived -lived Deferred Offering Costs Deferred offering costs consist of capitalized underwriting, legal, accounting and other expenses incurred through the balance sheet date that are directly related to the Proposed Public Offering and that will be charged to stockholders’ equity upon the completion of the Proposed Public Offering. Should the Proposed Public Offering prove to be unsuccessful, these deferred costs, as well as additional expenses incurred, will be charged to operations. At March Debt Discount and Redemption Premium The Company evaluated the Notes in accordance with ASC 480, Distinguishing Liabilities from Equity (“ASC 480”) and determined the Notes are considered share -settled -settled -settled The initial fair value of the redemption value relating to the convertible debt instruments are capitalized and amortized over the term of the related debt using the straight -line -03 Research and Development Costs Research and development expenses are charged to operations as incurred. Research and development expenses include, among other things, salaries, costs of outside collaborators and outside services, and supplies. Revenue Recognition As of the date of incorporation, the Company adopted ASU 2014 -09 Revenue from Contracts with Customers Stock-Based Compensation The Company, in accordance with ASC 718, employs the use of stock -based -employees -line -based -based Short-term Leases For short -term Income taxes The Company accounts for income taxes using the asset -and-liability Income Taxes The Company follows the guidance in ASC Topic 740 -10 -step -likely-than-not Tax positions that meet the more -likely -not The Company will recognize interest and penalties related to tax positions in income tax expense. As of March Basic and Diluted Loss per Share The Company computes loss per share in accordance with ASC 260, Earnings per Share -converted Below is a table listing all preferred stock and common stock equivalents: Common Stock Equivalents March 31, 2024 December 31, 2023 Convertible Debt $ 11,559,098 $ 11,034,773 Make-Whole Liability 65,000 65,000 Warrants 605,689 604,281 Preferred Stock — 1,302,082 Total $ 12,229,787 $ 13,006,136 Fair Value Measurements The Company applies ASC 820 Fair Value Measurement The carrying value of the Company’s prepaid expenses, accounts payable and accrued expenses approximate fair value because of the short -term The valuation hierarchy is composed of three levels. The classification within the valuation hierarchy is based on the lowest level of input that is significant to the fair value measurement. The levels within the valuation hierarchy are described below: 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. Recent Accounting Pronouncements The Company has evaluated all recent accounting pronouncements and believes that none of them will have a material effect on the Company’s financial position, results of operations, or cash flows.	NOTE 2 — SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of US Securities and Exchange Commission (“SEC”). The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America, and the Company’s fiscal year end is December 31. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in its financial statements and accompanying notes. On an ongoing basis, management evaluates these estimates and judgments, which are based on historical and anticipated results and trends and on various other assumptions that management believes to be reasonable under the circumstances. By their nature, estimates are subject to an inherent degree of uncertainty and, as such, actual results may differ from management’s estimates. Cash Cash consists primarily of deposits with commercial banks and financial institutions. The Company maintains cash balances at various financial institutions. Both interest and non -interest Fixed Asset Policy A capital asset is defined as a unit of property that has an economic useful life that extends beyond 12 months. Any items costing below the threshold or not fitting the definition of a capital asset will be expensed in the financial statements. All capital assets are recorded at historical cost as of the date acquired. Computer assets will be capitalized and Straight -Line -years Impairment of Long-Lived Assets The Company reviews long -lived -lived Deferred Offering Costs Deferred offering costs consist of capitalized underwriting, legal, accounting and other expenses incurred through the balance sheet date that are directly related to the Proposed Public Offering and that will be charged to stockholders’ equity upon the completion of the Proposed Public Offering. Should the Proposed Public Offering prove to be unsuccessful, these deferred costs, as well as additional expenses incurred, will be charged to operations. At December Debt Discount and Redemption Premium The Company evaluated the Notes in accordance with ASC 480, Distinguishing Liabilities from Equity (“ASC 480”) and determined the Notes are considered share -settled -settled -settled The initial fair value of the redemption value relating to the convertible debt instruments are capitalized and amortized over the term of the related debt using the straight -line -03 Research and Development Costs Research and development expenses are charged to operations as incurred. Research and development expenses include, among other things, salaries, costs of outside collaborators and outside services, and supplies. Revenue Recognition As of the date of incorporation, the Company adopted ASU 2014 -09 Revenue from Contracts with Customers Stock-Based Compensation The Company, in accordance with ASC 718, employs the use of stock -based -employees -line -based -based Short-term Leases For short -term Income taxes The Company accounts for income taxes using the asset -and-liability Income Taxes The Company follows the guidance in ASC Topic 740 -10 -step -likely-than-not -likely -not The Company will recognize interest and penalties related to tax positions in income tax expense. As of December 31, 2023 or December Basic and Diluted Loss per Share The Company computes loss per share in accordance with ASC 260, Earnings per Share -converted Below is a table listing all preferred stock and common stock equivalents: Common Stock Equivalents 12/31/2023 12/31/2022 Convertible Debt 11,034,773 8,230,248 Make-Whole Liability 65,000 1,590,939 Warrants 604,281 771,143 Preferred Stock 1,302,082 1,302,082 Total 13,006,136 11,894,412 Fair Value Measurements The Company applies ASC 820 Fair Value Measurement The carrying value of the Company’s prepaid expenses, accounts payable and accrued expenses are approximate fair value because of the short -term The valuation hierarchy is composed of three levels. The classification within the valuation hierarchy is based on the lowest level of input that is significant to the fair value measurement. The levels within the valuation hierarchy are described below: 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. Recent Accounting Pronouncements The Company has evaluated all recent accounting pronouncements and believes that none of them will have a material effect on the Company’s financial position, results of operations, or cash flows except as discussed below. Accounting principles adopted: In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update 2016 -13 -13 -13 -13 -13 -13

Related Party Transactions

Related Party Transactions	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 3 — RELATED PARTY TRANSACTIONS Accrued Payroll At March The following summarizes activity in respect to payroll advances to the CEO: Balance December 31, 2022 $ — Advances during 2023 316,198 Repayment (125,000 ) Balance December 31, 2023 $ 191,198 Advances during 2024 80,350 Repayment (5,000 ) Balance March 31, 2024 $ 266,548 In the second quarter of 2024, a bonus check was issued to Paul Romness, CEO. The bonus paycheck is comprised of the remaining balance of backpay, less all 2023 payroll advances. The payroll taxes were paid that were associated with the back pay and as of April Related Parties — Convertible Debt Of the total outstanding notes at March Ted Search and John Ciccio, collectively known as Mill River Partners LLC, are members of the Board and hold convertible notes with face amounts of $150,000 and $150,000 as of March Related Party Accounting Fees The company has a bill in accounts payable of $58,100 for the period ended March	NOTE 3 — RELATED PARTY TRANSACTIONS Shareholder Loan The Company founder, Paul A. Romness, MPH, took advances from the Company of $0 in 2023 and $49,074 in 2022. On December 15, 2020, the Board of Directors approved an agreement whereby the CEO would pay back these advances, with appropriate interest. The agreement was later modified as the Board determined the CEO was due market rate compensation for two years as backpay (July 2018 through June 2020 was $120,000, and $240,000 for July 2020 to June 2021). The following summarizes activity under the related party loan: Balance December 31, 2021 $ 231,071 Advances during 2022 49,074 Repayment (279,000 ) Balance December 31, 2022 $ 1,145 Repayment 2023 (1,145 ) Balance December 31, 2023 $ — As of December Accrued Payroll At December 31, 2023, the Company had a payroll payable to the CEO of $300,000 and related payroll taxes payable of $7,830. During 2023, the Company made advances on the payroll payable and the CEO made repayments. The following summarizes activity under all new 2023 payroll advances to the CEO: Balance December 31, 2022 $ — Advances during 2023 316,198 Repayment (125,000 ) Balance December 31, 2023 $ 191,198 In the second quarter of 2024, a bonus check was issued to the CEO. The bonus paycheck is comprised of the remaining balance of backpay, less all 2023 payroll advances. The payroll taxes that were associated with the backpay were paid, and, as of April Related Party Accounting Fees The Company has a bill in accounts payable of $32,102 to Shore Accountants MD Inc., an outside accounting firm that handles payroll and bookkeeping and 100% owned by Christopher Acevedo, the Company’s CFO. Related Parties — Convertible Debt Of the total outstanding notes at December 31, 2023, 8.67% of Group A and 4.55% of Group E are held by related parties. Ted Search and John Ciccio, collectively known as Mill River Partners LLC, are members of the Board and hold convertible notes with face amounts of $150,000 and $100,000 as of December 31, 2023 and 2022, respectively.

Convertible Debt

Convertible Debt	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Convertible Debt [Abstract]
CONVERTIBLE DEBT	NOTE 4 — CONVERTIBLE DEBT Convertible Debt The Convertible Notes are separated into seven groups — A, B, C, D, E, F and BlinkBio — per the table below. Group Rate Maturity Collateral Conversion March 31, December 31, A 10% 10/31/2024 None 80% – 87.5% $ 1,153,383 $ 1,151,032 B 6% 10/31/2024 None 80% $ 5,154,000 $ 5,154,000 C 6% 10/31/2024 None 80% $ 3,945,020 $ 3,873,417 D 6% 10/31/2024 None 50% $ 2,000,000 $ 1,950,160 E 6% 10/31/2024 None 50% $ 1,100,000 $ 1,100,000 F 6% 10/31/2024 None 50% $ 2,112,174 $ 1,381,732 Blink Bio 10% 3/15/2022 None 100% $ — $ — Group A Commencing in July 2018 through November 2021, the Company entered into an unsecured Subordinated Convertible Promissory Note Agreement (the “Agreements”) with certain lenders (together, the “Holders” or individually, the “Holder”). Interest on the unpaid principal balance accrues at a rate of 10% per annum, computed on the basis of the actual number of days elapsed and a year of 365 days. Unless earlier converted into shares of Equity Securities, the principal and accrued interest will be due and payable by the Company on demand by the Holders at any time after the earlier of (i) the Maturity Date (as defined in each Agreement) and (ii) the closing of the Next Equity Financing (as defined below). The stated Maturity Date was extended in October 2023, under the same terms, until October The Notes will automatically convert into the type of Equity Securities issued in the Next Equity Financing upon closing. The number of shares of such Equity Securities to be issued will be equal to the quotient obtained by dividing the outstanding principal and unpaid accrued interest due on the Note on the date of conversion of 80 – 87.5% of the price paid per share for Equity Securities by the investors in the Next Equity Financing. Equity Securities refers to Company’s common stock or preferred stock and Next Equity Financing refers to the next sale (or series of related sales) by the Company of its equity securities from which the Company receives gross proceeds of not less than $3,000,000 (including the aggregate amount of debt securities converted into Equity Securities upon conversion or cancellation of promissory notes) or $5,000,000, depending upon the signed agreement terms. In the event that the Company raises aggregate additional cash proceeds of at least $3,000,000 or $5,000,000 through the sale of the Company’s equity securities, excluding the sales or conversions of Notes under the Agreement, the outstanding principal amount due will automatically, and without any action on part of the holder, be converted into fully paid and non -assessable The Company evaluated the Notes in accordance with ASC 480, Distinguishing Liabilities from Equity -settled -settled -settled The convertible debt balance at March Debt A As of As of Principal amount outstanding $ 1,154,000 $ 1,154,000 Less: discounts (issuance, redemptions) (185,224 ) (185,224 ) Amortization of discounts 184,607 182,256 Carrying value 1,153,383 1,151,032 Less Related Party Portion (100,000 ) (100,000 ) Convertible Notes – A $ 1,053,383 $ 1,051,032 Group B Commencing in May 2020, the Company entered into an unsecured Subordinated Convertible Promissory Note Agreement (the “Agreements”) with certain lenders (together, the “Holders” or individually, the “Holder”), pursuant to which the Company issued a Subordinated Convertible Promissory Note (individually the “Note” or together the “Notes”) to the Holders, principally the Investors brought in by an investment bank. Interest on the unpaid principal balance accrues at a rate of 6% per annum, computed on the basis of the actual number of days elapsed and a year of 365 days. Unless earlier converted into shares of Equity Securities, the principal and accrued interest will be due and payable by the Company on demand by the Holders at any time after the earlier of (i) the Maturity Date (as defined in each Agreement) and (ii) the closing of the Next Equity Financing (as defined below). The stated Maturity Date was extended in October 2023, under the same terms, until October The Notes will automatically convert into the type of Equity Securities issued in the Next Equity Financing upon closing. The number of shares of such Equity Securities to be issued will be equal to the quotient obtained by dividing the outstanding principal and unpaid accrued interest due on the Note on the date of conversion of 80% of the price paid per share for Equity Securities by the investors in the Next Equity Financing. No such Next Equity Financing has occurred through March In the event that the Company raises aggregate additional cash proceeds of at least $10,000,000 through the sale of the Company’s equity securities, excluding the sales or conversions of Notes under the Agreement, the outstanding principal amount due will automatically, and without any action on part of the holder, be converted into fully paid and non -assessable The Company, at its option, may pay all accrued, but unpaid, interest and other charges in cash or by the issuance of additional equity stock at a rate of the applicable conversion price. The Company evaluated the Notes in accordance with ASC 480, Distinguishing Liabilities from Equity -settled -settled -settled The convertible debt balance at March Debt B As of As of Principal amount outstanding $ 5,154,000 $ 5,154,000 Less: discounts (issuance, redemptions, warrants) (1,818,939 ) (1,818,939 ) Amortization of discounts 1,818,939 1,818,939 Carrying value $ 5,154,000 $ 5,154,000 Group C Commencing in July 2021, the Company entered into an unsecured Subordinated Convertible Promissory Note Agreement (the “Agreements”) with certain lenders (together, the “Holders” or individually, the “Holder”), pursuant to which the Company issued a Subordinated Convertible Promissory Note (individually the “Note” or together the “Notes”) to the Holders, principally the Investors brought in by an investment bank. Interest on the unpaid principal balance accrues at a rate of 6% per annum, computed on the basis of the actual number of days elapsed and a year of 365 days. Unless earlier converted into shares of Equity Securities, the principal and accrued interest will be due and payable by the Company on demand by the Holders at any time after the earlier of (i) the Maturity Date (as defined in each Agreement) and (ii) the closing of the Next Equity Financing (as defined below). The stated Maturity Date was extended in October 2023, under the same terms, until October The Notes will automatically convert into the type of Equity Securities issued in the Next Equity Financing upon closing. The number of shares of such Equity Securities to be issued will be equal to the quotient obtained by dividing the outstanding principal and unpaid accrued interest due on the Note on the date of conversion of 80% of the price paid per share for Equity Securities by the investors in the Next Equity Financing. No such Next Equity Financing has occurred through March In the event that the Company raises aggregate additional cash proceeds of at least $10,000,000 through the sale of the Company’s equity securities, excluding the sales or conversions of Notes under the Agreement, the outstanding principal amount due will automatically, and without any action on part of the holder, be converted into fully paid and non -assessable The Company, at its option, may pay all accrued, but unpaid, interest and other charges in cash or by the issuance of additional equity stock at a rate of the applicable conversion price. The Company evaluated the Notes in accordance with ASC 480, Distinguishing Liabilities from Equity -settled -settled -settled The convertible debt balance at March Debt C As of As of Principal amount outstanding $ 3,945,020 $ 3,945,020 Less: discounts (issuance, redemptions, warrants) (1,088,223 ) (1,063,223 ) Amortization of discounts 1,088,223 1,016,620 Carrying value $ 3,945,020 $ 3,873,417 Group D Commencing in November 2022, the Company entered into an unsecured Subordinated Convertible Promissory Note Agreement (the “Agreements”) with certain lenders (together, the “Holders” or individually, the “Holder”), pursuant to which the Company issued a Subordinated Convertible Promissory Note (individually the “Note” or together the “Notes”) to the Holders, principally the Investors brought in by an investment bank. Interest on the unpaid principal balance accrues at a rate of 6% per annum, computed on the basis of the actual number of days elapsed and a year of 365 days. Unless earlier converted into shares of Equity Securities, the principal and accrued interest will be due and payable by the Company on demand by the Holders at any time after the earlier of (i) the Maturity Date (as defined in each Agreement) and (ii) the closing of the Next Equity Financing (as defined below). The stated Maturity Date was extended in October 2023, under the same terms, until October The Notes will automatically convert into the type of Equity Securities issued in the Next Equity Financing upon closing. The number of shares of such Equity Securities to be issued will be equal to the quotient obtained by dividing the outstanding principal and unpaid accrued interest due on the Note on the date of conversion of 50% of the price paid per share for Equity Securities by the investors in the Next Equity Financing. No such Next Equity Financing has occurred through March In the event that the Company raises aggregate additional cash proceeds of at least $10,000,000 through the sale of the Company’s equity securities, excluding the sales or conversions of Notes under the Agreement, the outstanding principal amount due will automatically, and without any action on part of the holder, be converted into fully paid and non -assessable In connection with the Group D Convertible Notes, the Company agreed to issue an additional 400,000 The Company, at its option, may pay all accrued, but unpaid, interest and other charges in cash or by the issuance of additional equity stock at a rate of the applicable conversion price. The Company evaluated the Notes in accordance with ASC 480, Distinguishing Liabilities from Equity -settled -settled -settled The convertible debt balance at March Debt D As of As of Principal amount outstanding $ 2,000,000 $ 2,000,000 Less: discounts (issuance, redemptions, warrants) (1,864,654 ) (1,864,654 ) Amortization of discounts 1,864,654 1,814,814 Carrying value $ 2,000,000 $ 1,950,160 Group E Commencing in February 2023, the Company entered into an unsecured Subordinated Convertible Promissory Note Agreement (the “Agreements”) with certain lenders (together, the “Holders” or individually, the “Holder”), pursuant to which the Company issued a Subordinated Convertible Promissory Note (individually the “Note” or together the “Notes”) to the Holders, principally the Investors brought in by an investment bank. Interest on the unpaid principal balance accrues at a rate of 6% per annum, computed on the basis of the actual number of days elapsed and a year of 365 days. Unless earlier converted into shares of Equity Securities, the principal and accrued interest will be due and payable by the Company on demand by the Holders at any time after the earlier of (i) the Maturity Date (as defined in each Agreement) and (ii) the closing of the Next Equity Financing (as defined below). The stated Maturity Date was extended in October 2023, under the same terms, until October The Notes will automatically convert into the type of Equity Securities issued in the Next Equity Financing upon closing. The number of shares of such Equity Securities to be issued will be equal to the quotient obtained by dividing the outstanding principal and unpaid accrued interest due on the Note on the date of conversion of 50% of the price paid per share for Equity Securities by the investors in the Next Equity Financing. No such Next Equity Financing has occurred through March In the event that the Company raises aggregate additional cash proceeds of at least $10,000,000 through the sale of the Company’s equity securities, excluding the sales or conversions of Notes under the Agreement, the outstanding principal amount due will automatically, and without any action on part of the holder, be converted into fully paid and non -assessable In connection with the Group E Convertible Notes, the Company agreed to issue an additional 220,000 The Company, at its option, may pay all accrued, but unpaid, interest and other charges in cash or by the issuance of additional equity stock at a rate of the applicable conversion price. The Company evaluated the Notes in accordance with ASC 480, Distinguishing Liabilities from Equity -settled -settled -settled The convertible debt balance at March Debt E As of As of Principal amount outstanding $ 1,100,000 $ 1,100,000 Less: discounts (issuance, redemptions, warrants) (550,000 ) (550,000 ) Amortization of discounts 550,000 550,000 Carrying value 1,100,000 1,100,000 Less related party portion (50,000 ) (50,000 ) Convertible Notes – E $ 1,050,000 $ 1,050,000 Group F Commencing in June 2023, the Company entered into an unsecured Subordinated Convertible Promissory Note Agreement (the “Agreements”) with certain lenders (together, the “Holders” or individually, the “Holder”), pursuant to which the Company issued a Subordinated Convertible Promissory Note (individually the “Note” or together the “Notes”) to the Holders, principally the Investors brought in by an investment bank. Interest on the unpaid principal balance accrues at a rate of 6% per annum, computed on the basis of the actual number of days elapsed and a year of 365 days. Unless earlier converted into shares of Equity Securities, the principal and accrued interest will be due and payable by the Company on demand by the Holders at any time after the earlier of (i) the Maturity Date (as defined in each Agreement) and (ii) the closing of the Next Equity Financing (as defined below). The stated Maturity Date was extended in October 2023, under the same terms, until October The Notes will automatically convert into the type of Equity Securities issued in the Next Equity Financing upon closing. The number of shares of such Equity Securities to be issued will be equal to the quotient obtained by dividing the outstanding principal and unpaid accrued interest due on the Note on the date of conversion of 50% of the price paid per share for Equity Securities by the investors in the Next Equity Financing. No such Next Equity Financing has occurred through March In the event that the Company raises aggregate additional cash proceeds of at least $10,000,000 through the sale of the Company’s equity securities, excluding the sales or conversions of Notes under the Agreement, the outstanding principal amount due will automatically, and without any action on part of the holder, be converted into fully paid and non -assessable In connection with the Group F Convertible Notes, the Company agreed to issue an additional 536,700 The Company, at its option, may pay all accrued, but unpaid, interest and other charges in cash or by the issuance of additional equity stock at a rate of the applicable conversion price. The Company evaluated the Notes in accordance with ASC 480, Distinguishing Liabilities from Equity -settled -settled -settled The convertible debt balance at March Debt F As of March 31, As of Principal amount outstanding $ 2,683,500 $ 1,932,500 Less: discounts (issuance, redemptions, warrants) (1,391,750 ) (966,250 ) Amortization of discounts 820,424 415,482 Carrying value $ 2,112,174 $ 1,381,732 Redemption Liability The fair value of the redemption liability is calculated under Level 3 of the fair value hierarchy, is determined based upon a Probability -Weighted -measured As of As of New Embedded Redemption Value – Group A 144,250 144,250 New Embedded Redemption Value – Group B 1,130,800 1,130,800 New Embedded Redemption Value – Group C 789,004 789,004 New Embedded Redemption Value – Group D 1,000,000 1,000,000 New Embedded Redemption Value – Group E 550,000 550,000 New Embedded Redemption Value – Group F 1,441,750 966,250 Ending Balance $ 5,055,804 $ 4,580,304 Fees Associated with Convertible Debt Raise The fees associated with the convertible debt raise are legal and investment fees associated with the issuance of the convertible notes for Groups A, B, C and D. There were no related parties who received these fees. The fees are amortized over the life of the convertible note utilizing an interest rate of 10% for Group A and 6% for Groups B, C and D. The debt issuance liability is re -measured As of As of Debt Issuance Costs Group A $ — $ — Group B — — Group C — 9,133 Group D — — Total Net Debt Issuance $ — $ 9,133 Make-whole liability — Shares due Noble Capital In March 2020, the Company signed a new advisory agreement with Noble Capital, in lieu of cash remuneration and the company agreed to issue 4% of the Company’s shares, with an anti -dilution -whole -dilution -end -dilution -dilution -dilution For the three months ended March -dilution On July -whole Make-whole liability — Shares Officers & Directors In January 2023, 700,000 On March 1, 2023, the Company hired Alan Musso, former CFO, and, as part of his compensation contract, he was awarded 25,000 -whole Alan resigned on June The Company’s make -whole Name Position # Shares Value Date Earned Alan Musso Former CFO 6,250 $ 12,500 March 1, 2023 Christopher Acevedo Current CFO 18,750 37,500 Upon IPO Joacim Borg Director 40,000 80,000 July 1, 2022 TOTAL 65,000 $ 130,000 Warrants for Placement Agent — Noble Capital In March 2020, the Company signed a new advisory agreement with Noble Capital, in lieu of cash remuneration it was provided a 10% warrant fee, in addition to cash remuneration on debt raises from Noble procured investments. The terms of the warrants are five The number of warrants earned in 2020 was 248,855 valued at $248,855. The number of warrants earned in 2021 was 213,782, valued at $427,564. The total warrants earned as of December 31, 2022 was 162,644, valued at $325,288. No warrants were earned in 2023 or in the three months ending March Warrants earned in 2022, 2021 and 2020 have been accounted for as a discount to the associated convertible debt with the discounts amortized over the term of the related debt. The debt discount accretion expense in warrants in the three months ended March Short-term Loan An investor lent the Company $100,000 on March	NOTE 4 — CONVERTIBLE DEBT Convertible Debt The Convertible Notes are separated into seven groups — A, B, C, D, E F and BlinkBio — per the table below. Group Rate Maturity Collateral Conversion 2023 2022 A 10% 10/31/2024 None 80% – 87.5% $ 1,151,032 $ 1,138,120 B 6% 10/31/2024 None 80% $ 5,154,000 $ 5,154,000 C 6% 10/31/2024 None 80% $ 3,873,417 $ 3,259,458 D 6% 10/31/2024 None 50% $ 1,950,160 $ 1,036,026 E 6% 10/31/2024 None 50% $ 1,100,000 $ — F 6% 10/31/2024 None 50% $ 1,381,732 $ — Blink Bio 10% 3/15/2022 None 100% $ — $ — Group A Commencing in July 2018 through November 2021, the Company entered into an unsecured Subordinated Convertible Promissory Note Agreement (the “Agreements”) with certain lenders (together, the “Holders” or individually, the “Holder”). Interest on the unpaid principal balance accrues at a rate of 10% per annum, computed on the basis of the actual number of days elapsed and a year of 365 days. Unless earlier converted into shares of Equity Securities, the principal and accrued interest shall be due and payable by the Company on demand by the Holders at any time after the earlier of (i) the Maturity Date (as defined in each Agreement) and (ii) the closing of the Next Equity Financing (as defined below). The stated Maturity Date was extended in October 2023, under the same terms, until October The Notes will automatically convert into the type of Equity Securities issued in the Next Equity Financing upon closing. The number of shares of such Equity Securities to be issued will be equal to the quotient obtained by dividing the outstanding principal and unpaid accrued interest due on the Note on the date of conversion of 80 – 87.5% of the price paid per share for Equity Securities by the investors in the Next Equity Financing. Equity Securities refers to Company’s common stock or preferred stock and Next Equity Financing refers to the next sale (or series of related sales) by the Company of its equity securities from which the Company receives gross proceeds of not less than $3,000,000 (including the aggregate amount of debt securities converted into Equity Securities upon conversion or cancellation of promissory notes) or $5,000,000, depending upon the signed agreement terms. In the event that the Company raises aggregate additional cash proceeds of at least $3,000,000 or $5,000,000 through the sale of the Company’s equity securities, excluding the sales or conversions of Notes under the Agreement, the outstanding principal amount due shall automatically, and without any action on part of the holder, be converted into fully paid and non -assessable The Company evaluated the Notes in accordance with ASC 480, Distinguishing Liabilities from Equity -settled -settled -settled The convertible debt balance at December 31, 2023 and 2022 is summarized as follows: Debt A As of As of Principal amount outstanding $ 1,154,000 $ 1,154,000 Less: discounts (issuance, redemptions) (185,224 ) (185,224 ) Amortization of discounts 182,256 169,344 Carrying value 1,151,032 1,138,120 Less Related Party Portion (100,000 ) (100,000 ) Convertible Notes – A $ 1,051,032 $ 1,038,120 Group B Commencing in May 2020, the Company entered into an unsecured Subordinated Convertible Promissory Note Agreement (the “Agreements”) with certain lenders (together, the “Holders” or individually, the “Holder”), pursuant to which the Company issued a Subordinated Convertible Promissory Note (individually the “Note” or together the “Notes”) to the Holders, principally the Investors brought in by an investment bank. Interest on the unpaid principal balance accrues at a rate of 6% per annum, computed on the basis of the actual number of days elapsed and a year of 365 days. Unless earlier converted into shares of Equity Securities, the principal and accrued interest shall be due and payable by the Company on demand by the Holders at any time after the earlier of (i) the Maturity Date (as defined in each Agreement) and (ii) the closing of the Next Equity Financing (as defined below). The stated Maturity Date was extended in October 2023, under the same terms, until October The Notes will automatically convert into the type of Equity Securities issued in the Next Equity Financing upon closing. The number of shares of such Equity Securities to be issued will be equal to the quotient obtained by dividing the outstanding principal and unpaid accrued interest due on the Note on the date of conversion of 80% of the price paid per share for Equity Securities by the investors in the Next Equity Financing. No such Next Equity Financing has occurred through December 31, 2023. Equity Securities refers to Company’s common stock or preferred stock and Next Equity Financing refers to the next sale (or series of related sales) by the Company of its equity securities from which the Company receives gross proceeds of not less than $10,000,000 (including the aggregate amount of debt securities converted into Equity Securities upon conversion or cancellation of promissory notes). In the event that the Company raises aggregate additional cash proceeds of at least $10,000,000 through the sale of the Company’s equity securities, excluding the sales or conversions of Notes under the Agreement, the outstanding principal amount due shall automatically, and without any action on part of the holder, be converted into fully paid and non -assessable The Company, at its option, may pay all accrued, but unpaid, interest and other charges in cash or by the issuance of additional equity stock at a rate of the applicable conversion price. The Company evaluated the Notes in accordance with ASC 480, Distinguishing Liabilities from Equity -settled -settled -settled The convertible debt balance at December 31, 2023 and 2022 is summarized as follows: Debt B As of As of Principal amount outstanding $ 5,154,000 $ 5,154,000 Less: discounts (issuance, redemptions, warrants) (1,818,939 ) (1,818,939 ) Amortization of discounts 1,818,939 1,818,939 Carrying value $ 5,154,000 $ 5,154,000 Group C Commencing in July 2021, the Company entered into an unsecured Subordinated Convertible Promissory Note Agreement (the “Agreements”) with certain lenders (together, the “Holders” or individually, the “Holder”), pursuant to which the Company issued a Subordinated Convertible Promissory Note (individually the “Note” or together the “Notes”) to the Holders, principally the Investors brought in by an investment bank. Interest on the unpaid principal balance accrues at a rate of 6% per annum, computed on the basis of the actual number of days elapsed and a year of 365 days. Unless earlier converted into shares of Equity Securities, the principal and accrued interest shall be due and payable by the Company on demand by the Holders at any time after the earlier of (i) the Maturity Date (as defined in each Agreement) and (ii) the closing of the Next Equity Financing (as defined below). The stated Maturity Date was extended in October 2023, under the same terms, until October The Notes will automatically convert into the type of Equity Securities issued in the Next Equity Financing upon closing. The number of shares of such Equity Securities to be issued will be equal to the quotient obtained by dividing the outstanding principal and unpaid accrued interest due on the Note on the date of conversion of 80% of the price paid per share for Equity Securities by the investors in the Next Equity Financing. No such Next Equity Financing has occurred through December 31, 2023. Equity Securities refers to Company’s common stock or preferred stock and Next Equity Financing refers to the next sale (or series of related sales) by the Company of its equity securities from which the Company receives gross proceeds of not less than $10,000,000 (including the aggregate amount of debt securities converted into Equity Securities upon conversion or cancellation of promissory notes). In the event that the Company raises aggregate additional cash proceeds of at least $10,000,000 through the sale of the Company’s equity securities, excluding the sales or conversions of Notes under the Agreement, the outstanding principal amount due shall automatically, and without any action on part of the holder, be converted into fully paid and non -assessable The Company, at its option, may pay all accrued, but unpaid, interest and other charges in cash or by the issuance of additional equity stock at a rate of the applicable conversion price. The Company evaluated the Notes in accordance with ASC 480, Distinguishing Liabilities from Equity -settled -settled -settled The convertible debt balance at December 31, 2023 and 2022 is summarized as follows: Debt C As of As of Principal amount outstanding $ 3,945,020 $ 3,820,020 Less: discounts (issuance, redemptions, warrants) (1,088,223 ) (1,063,223 ) Amortization of discounts 1,016,620 462,048 Carrying value $ 3,873,417 $ 3,218,845 Group D Commencing in November 2022, the Company entered into an unsecured Subordinated Convertible Promissory Note Agreement (the “Agreements”) with certain lenders (together, the “Holders” or individually, the “Holder”), pursuant to which the Company issued a Subordinated Convertible Promissory Note (individually the “Note” or together the “Notes”) to the Holders, principally the Investors brought in by an investment bank. Interest on the unpaid principal balance accrues at a rate of 6% per annum, computed on the basis of the actual number of days elapsed and a year of 365 days. Unless earlier converted into shares of Equity Securities, the principal and accrued interest shall be due and payable by the Company on demand by the Holders at any time after the earlier of (i) the Maturity Date (as defined in each Agreement) and (ii) the closing of the Next Equity Financing (as defined below). The stated Maturity Date was extended in October 2023, under the same terms, until October The Notes will automatically convert into the type of Equity Securities issued in the Next Equity Financing upon closing. The number of shares of such Equity Securities to be issued will be equal to the quotient obtained by dividing the outstanding principal and unpaid accrued interest due on the Note on the date of conversion of 50% of the price paid per share for Equity Securities by the investors in the Next Equity Financing. No such Next Equity Financing has occurred through December 31, 2023. Equity Securities refers to Company’s common stock or preferred stock and Next Equity Financing refers to the next sale (or series of related sales) by the Company of its equity securities from which the Company receives gross proceeds of not less than $10,000,000 (including the aggregate amount of debt securities converted into Equity Securities upon conversion or cancellation of promissory notes). In connection with the Group D Convertible Notes, the Company agreed to issue an additional 400,000 In the event that the Company raises aggregate additional cash proceeds of at least $10,000,000 through the sale of the Company’s equity securities, excluding the sales or conversions of Notes under the Agreement, the outstanding principal amount due shall automatically, and without any action on part of the holder, be converted into fully paid and non -assessable The Company, at its option, may pay all accrued, but unpaid, interest and other charges in cash or by the issuance of additional equity stock at a rate of the applicable conversion price. The Company evaluated the Notes in accordance with ASC 480, Distinguishing Liabilities from Equity -settled -settled -settled The convertible debt balance at December 31, 2023 and 2022 is summarized as follows: Debt D As of As of Principal amount outstanding $ 2,000,000 $ 2,000,000 Less: discounts (issuance, redemptions, warrants) (1,864,654 ) (1,539,654 ) Amortization of discounts 1,814,814 376,321 Carrying value $ 1,950,160 $ 836,667 Group E Commencing in February 2023, the Company entered into an unsecured Subordinated Convertible Promissory Note Agreement (the “Agreements”) with certain lenders (together, the “Holders” or individually, the “Holder”), pursuant to which the Company issued a Subordinated Convertible Promissory Note (individually the “Note” or together the “Notes”) to the Holders, principally the Investors brought in by an investment bank. Interest on the unpaid principal balance accrues at a rate of 6% per annum, computed on the basis of the actual number of days elapsed and a year of 365 days. Unless earlier converted into shares of Equity Securities, the principal and accrued interest will be due and payable by the Company on demand by the Holders at any time after the earlier of (i) the Maturity Date (as defined in each Agreement) and (ii) the closing of the Next Equity Financing (as defined below). The stated Maturity Date was extended in October 2023, under the same terms, until October The Notes will automatically convert into the type of Equity Securities issued in the Next Equity Financing upon closing. The number of shares of such Equity Securities to be issued will be equal to the quotient obtained by dividing the outstanding principal and unpaid accrued interest due on the Note on the date of conversion of 50% of the price paid per share for Equity Securities by the investors in the Next Equity Financing. No such Next Equity Financing has occurred through December In the event that the Company raises aggregate additional cash proceeds of at least $10,000,000 through the sale of the Company’s equity securities, excluding the sales or conversions of Notes under the Agreement, the outstanding principal amount due will automatically, and without any action on part of the holder, be converted into fully paid and non -assessable In connection with the Group E Convertible Notes, the Company agreed to issue an additional 220,000 The Company, at its option, may pay all accrued, but unpaid, interest and other charges in cash or by the issuance of additional equity stock at a rate of the applicable conversion price. The Company evaluated the Notes in accordance with ASC 480, Distinguishing Liabilities from Equity -settled -settled -settled The convertible debt balance at December Debt E As of As of Principal amount outstanding $ 1,100,000 $ — Less: discounts (issuance, redemptions, warrants) (550,000 ) — Amortization of discounts 550,000 — Carrying value 1,100,000 — Less Related Party Portion (50,000 ) — Convertible Notes – E $ 1,050,000 $ — Group F Commencing in June 2023, the Company entered into an unsecured Subordinated Convertible Promissory Note Agreement (the “Agreements”) with certain lenders (together, the “Holders” or individually, the “Holder”), pursuant to which the Company issued a Subordinated Convertible Promissory Note (individually the “Note” or together the “Notes”) to the Holders, principally the Investors brought in by an investment bank. Interest on the unpaid principal balance accrues at a rate of 6% per annum, computed on the basis of the actual number of days elapsed and a year of 365 days. Unless earlier converted into shares of Equity Securities, the principal and accrued interest will be due and payable by the Company on demand by the Holders at any time after the earlier of (i) the Maturity Date (as defined in each Agreement) and (ii) the closing of the Next Equity Financing (as defined below). The stated Maturity Date was extended in October 2023, under the same terms, until October The Notes will automatically convert into the type of Equity Securities issued in the Next Equity Financing upon closing. The number of shares of such Equity Securities to be issued will be equal to the quotient obtained by dividing the outstanding principal and unpaid accrued interest due on the Note on the date of conversion of 50% of the price paid per share for Equity Securities by the investors in the Next Equity Financing. No such Next Equity Financing has occurred through December In the event that the Company raises aggregate additional cash proceeds of at least $10,000,000 through the sale of the Company’s equity securities, excluding the sales or conversions of Notes under the Agreement, the outstanding principal amount due will automatically, and without any action on part of the holder, be converted into fully paid and non -assessable In connection with the Group F Convertible Notes, the Company agreed to issue an additional 386,500 The Company, at its option, may pay all accrued, but unpaid, interest and other charges in cash or by the issuance of additional equity stock at a rate of the applicable conversion price. The Company evaluated the Notes in accordance with ASC 480, Distinguishing Liabilities from Equity -settled -settled -settled The convertible debt balance at December Debt F As of As of Principal amount outstanding $ 1,932,500 $ — Less: discounts (issuance, redemptions, warrants) (966,250 ) — Amortization of discounts 415,482 — Carrying value $ 1,381,732 $ — Redemption Liability The fair value of the redemption liability is calculated under Level 3 of the fair value hierarchy, is determined based upon a Probability -Weighted -measured As of As of New Embedded Redemption Value – Group A 144,250 144,250 New Embedded Redemption Value – Group B 1,130,800 1,130,800 New Embedded Redemption Value – Group C 789,004 764,004 New Embedded Redemption Value – Group D 1,000,000 1,000,000 New Embedded Redemption Value – Group E 550,000 — New Embedded Redemption Value – Group F 966,250 — Ending Balance $ 4,580,304 $ 3,039,054 Fees Associated with Convertible Debt Raise The fees associated with the convertible debt raise are legal and investment fees associated with the issuance of the convertible notes for Groups A, B, C and D. There were no related parties who received these fees. The fees are amortized over the life of the convertible note utilizing an interest rate of 10% for Group A and 6% for Groups B, C and D. The debt issuance liability is re -measured As of As of Debt Issuance Group A $ — $ — Group B — — Group C 9,133 114,000 Group D — 196,588 Total Net Debt Issuance $ 9,133 $ 310,588 Make-whole liability — Shares due Noble Capital In March 2020, the Company signed a new advisory agreement with Noble Capital, in lieu of cash remuneration and the Company agreed to issue 4% of the Company shares, with an anti -dilution -whole -dilution -end -dilution -dilution -dilution In the year ended December -dilution On July -whole Make-whole liability — Shares Officers & Directors In addition, we owed officers, key employees, key advisors and directors cumulative shares of 780,000 -whole In January of 2023, 700,000 On March -whole Mr. The Company’s make -whole Name Position # Shares Value Date Earned Alan Musso Former CFO 6,250 $ 12,500 March 1, 2023 Christopher Acevedo Current CFO 18,750 37,500 Upon IPO Joacim Borg Director 40,000 80,000 July 1, 2022 TOTAL 65,000 $ 130,000 Warrants for Placement Agent — Noble Capital In March 2020, the Company signed a new advisory agreement with Noble Capital, in lieu of cash remuneration it was provided a 10% warrant fee, in addition to cash remuneration on debt raises from Noble procured investments. The terms of the warrants are five warrants earned as of December 31, 2022 was 771,143, after considering the 407,500 warrants earned in 2020 under the agreement. Warrants earned in 2022, 2021 and 2020 have been accounted for as a discount to the associated convertible debt with the discounts amortized over the term of the related debt. The debt discount accretion expense on warrants for the years ended December

Tedco Grant

Tedco Grant	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Tedco Grant [Abstract]
TEDCO GRANT	NOTE 5 — TEDCO GRANT In May of 2021, the Company received the first of two tranches from TEDCO’s Rural & Underserved Business Recovery from Impact of COVID -19 (RUBRIC) Grant -year -year five -year	NOTE 5 — TEDCO GRANT In May of 2021, the Company received the first of two tranches from TEDCO’s Rural & Underserved Business Recovery from Impact of COVID -19 (RUBRIC) Grant -year -year -year

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 6 — COMMITMENTS AND CONTINGENCIES Employee Commitments There are no employee commitments as the Company operates on an at-will employment basis. Rental Agreement The Company had a rental agreement with BXP Shady Grove Lot 7 LLC, beginning in April 2023 and ending in December 2023. The payment term of the license agreement was $1,000 per month. Rent expense for the year ended December License Obligation and Manufacturing Agreements Advaxis The Company entered into an exclusive license agreement with Advaxis, Inc. in September 2018, as amended, pursuant to which it acquired the right to develop and commercialize Advaxis HER2 Construct, the Company’s product candidate and the use of Advaxis HER2 Construct patents. Per the agreement, all milestone payments are non -creditable -refundable The milestone events and financial terms are as follows: Milestone Amount 1. OST has secured funding of at least Two Million Three Hundred Thirty-Seven License 2. The earlier to occur of: (A) OST having secured at least Eight Million US Dollars, $ 1,375,000 3. The earlier to occur of: (A) receipt of Regulatory Approval from the FDA for the $ 5,000,000 4. Cumulative Net Sales of all Licensed Products in excess of Twenty Million US Dollars ($20,000,000) $ 1,500,000 5. Cumulative Net Sales of all Licensed Products in excess of Fifty Million US Dollars ($50,000,000) Cumulative Net Sales of all Licensed Products in ex $ 5,000,000 6. Cumulative Net Sales of all Licensed Products in excess of One Hundred Million $ 10,000,000 All milestone payments are non -creditable -refundable Additionally, on an aggregate basis across all licensed products during the royalty term, the Company will pay quarterly to Advaxis royalties on net sales of licensed products, royalty rates range from a percentage in the high single digits to low double digits. No royalties were payable in the three months ended March BlinkBio In July 2020, the Company entered into a Licensing Agreement with BlinkBio, Inc., to utilize their proprietary technology. As of August 2020, the $300,000 License fee was fully paid and recorded in license expense. These payments have been recorded in the Licensing expenses of the accompanying Statement of Operations. No payments were due or made in 2024. A payment schedule is set for future milestones, is summarized below: Milestone Bearing Event Milestone 1. License Fee to utilize proprietary technology (paid) $300,000 + 2. Commencement of a toxicology study commented pursuant to Good Laboratory Practices (per 21 CFR Part 58) such that any resulting positive data would be admissible to applicable Regulatory Authorities to support an IND (commonly referred to as “GLP-Tox”) $ 375,000 3. Completion of a Phase I Clinical Trial $ 1,500,000 4. Completion of a Phase II Clinical Trial $ 2,500,000 5. Filing of an NDA, BLA or MAA registration (or the equivalent in any other territory around the world) $ 6,000,000 6. Regulatory Approval in the first of the United States, within the $ 12,000,000 The Company will make the cash payments set forth in the table above by wire transfer of immediately available funds, to BlinkBio within thirty (30) days of the occurrence of each milestone set forth with respect to the first Product to attain each such milestone, except that the first Milestone above will apply with respect to The Company’s first product candidate. During the Royalty Term, the Company will pay BlinkBio a royalty of six percent (6%) on Net Sales on a Product -by-Product -by-country For the avoidance of doubt, each Milestone payment will be payable only once, and the aggregate amount of Milestone payments payable hereunder will not exceed $22,375,000. A Milestone may be achieved by the Company or a Commercial Sublicensee. George Clinical Inc. In June 2020, the Company entered into a Research Service Agreement, as amended, with George Clinical Inc., to use their clinical research services for the Company’s study: “ An Open Label, Phase 2 Study of Maintenance Therapy with OST -HER2 after Resection of Recurrent Osteosarcoma George Clinical Payment Schedule Payment Amount 1. Service Fee Advance (paid) $ 49,989 2. Service Fee Advance of $212,335 minus the amount already paid, plus PTC $ 193,671 3. Statistics Fees – 35% on Electronic Data Capture (EDC) Go Live Date $ 47,740 4. Statistics Fees – 35% on Development of SAP tables $ 47,740 5. Statistics Fees – 30% on Final Analysis $ 40,920 6. Service Fees – Remainder Due Split monthly George Clinical will track and invoice the Company for the number of task units completed and pass through costs will be invoiced each month in arrears based on actual costs without mark -up Legal Proceedings From time to time, the Company may be involved in disputes, including litigation, relating to claims arising out of operations in the normal course of business. Any of these claims could subject the Company to costly legal expenses and, while management generally believes that there will be adequate insurance to cover different liabilities at such time the Company becomes a public company and commences clinical trials, the Company’s future insurance carriers may deny coverage or policy limits may be inadequate to fully satisfy any damage awards or settlements. If this were to happen, the payment of any such awards could have a material adverse effect on the results of operations and financial position. Additionally, any such claims, whether or not successful, could damage the Company’s reputation and business. The Company is currently not a party to any legal proceedings, the adverse outcome of which, in management’s opinion, individually or in the aggregate, could have a material adverse effect on the Company’s results of operations or financial position.	NOTE 7 — COMMITMENTS AND CONTINGENCIES Rental Agreement The Company has a rental agreement with BXP Shady Grove Lot 7 LLC, beginning in April 2023 and ending in December 2023. The payment term of the license agreement is $1,000 per month. Rent expense for the year ended December 31, 2023 was $12,000 and for the year ended December Employee Commitments There are no employee commitments as the Company operates on an at -will License Obligation and Manufacturing Agreements Advaxis The Company entered into an exclusive license agreement with Advaxis, Inc in September 2018, as amended, pursuant to which it acquired the right to develop and commercialize Advaxis HER2 Construct, the Company’s product candidate and the use of Advaxis HER2 Construct patents. Per the agreement, monthly payments began April 30, 2020, and a total of $1,205,000 has been paid to ADVAXIS towards the License Commencement Payment by December 31, 2020, the grand total of which is $1,550,000. These payments have been recorded as licensing expenses in the accompanying statement of operations. Milestone 3 was updated to a $5,000,000 payment on April 23, 2021. No payments were due or made in 2023. A payment schedule is set for future milestones, as follows: Milestone Milestone 1. OST has secured funding of at least Two Million Three Hundred Thirty-Seven Thousand Five Hundred US Dollars ($2,337,500), in the aggregate (The Funding Milestone) (paid) License $ 1,550,000 2. The earlier to occur of: (A) OST having secured at least Eight Million US Dollars, in the aggregate or (B) Completion of the first Clinical Trial (with “Completion” meaning that the final patient has enrolled in first Clinical Trial). (paid) $ 1,375,000 3. The earlier to occur of: (A) receipt of Regulatory Approval from the FDA for the First Indication of the first Licensed Product or (B) Initiation of the first Registrational Trial of the first Licensed Product in the Field $ 5,000,000 4. Cumulative Net Sales of all Licensed Products in excess of Twenty Million US Dollars ($20,000,000) $ 1,500,000 5. Cumulative Net Sales of all Licensed Products in excess of Fifty Million US Dollars ($50,000,000) Cumulative Net Sales of all Licensed Products in ex $ 5,000,000 6. Cumulative Net Sales of all Licensed Products in excess of One Hundred Million US Dollars ($100,000,000) $ 10,000,000 All milestone payments are non -creditable -refundable On an aggregate basis across all Licensed Products under the licensing agreement and during the Royalty term, OST shall pay quarterly to Advaxis royalties on Net Sales of Licensed Products at a certain percentage rate with respect to all Net Sales in a given Calendar Quarter. No royalties were payable in 2023. BlinkBio In July 2020, the Company entered into a Licensing Agreement with BlinkBio, Inc., to utilize their proprietary technology. As of August 2020, the $300,000 License fee was fully paid and recorded in license expense. These payments have been recorded in the Licensing expenses of the accompanying statement of operations. No payments were due or made in 2023. A payment schedule is set for future milestones, is summarized below: Milestone Bearing Event Milestone 1. License Fee to utilize proprietary technology (paid) $300,000 + 2. Commencement of a toxicology study commented pursuant to Good Laboratory Practices (per 21 CFR Part 58) such that any resulting positive data would be admissible to applicable Regulatory Authorities to support an IND (commonly referred to as “GLP-Tox”) $ 375,000 3. Completion of a Phase I Clinical Trial $ 1,500,000 4. Completion of a Phase II Clinical Trial $ 2,500,000 5. Filing of an NDA, BLA or MAA registration (or the equivalent in any other territory around the world) $ 6,000,000 6. Regulatory Approval in the first of the United States, within the EU or within the UK $ 12,000,000 The Company shall make the cash payments set forth in the table above by wire transfer of immediately available funds, to BlinkBio within thirty (30) days of the occurrence of each milestone set forth with respect to the first Product to attain each such milestone, except that the first Milestone above shall apply with respect to The Company’s first product candidate. During the Royalty Term, the Company will pay BlinkBio a royalty of six percent (6%) on Net Sales on a Product -by-Product -by-country For the avoidance of doubt, each Milestone payment shall be payable only once, and the aggregate amount of Milestone payments payable hereunder shall not exceed $22,375,000. A Milestone may be achieved by the Company or a Commercial Sublicensee. George Clinical Inc. In June 2020, the Company entered into a Research Service Agreement with George Clinical Inc., to use their clinical research services for the Company’s study: “ An Open Label, Phase 2 Study of Maintenance Therapy with OST -HER2 after Resection of Recurrent Osteosarcoma George Clinical Payment Schedule Payment 1. Service Fee Advance (paid) $ 49,989 2. Service Fee Advance of $212,335 minus the amount already paid, plus PTC Fee Advance of $31,325 (paid) $ 193,671 3. Statistics Fees – 35% on Electronic Data Capture (EDC) Go Live Date $ 47,740 4. Statistics Fees – 35% on Development of SAP tables $ 47,740 5. Statistics Fees – 30% on Final Analysis $ 40,920 6. Service Fees – Remainder Due Split monthly George Clinical will track and invoice the Company for the number of task units completed and pass -through -up -through Legal Proceedings From time to time, the Company may be involved in disputes, including litigation, relating to claims arising out of operations in the normal course of business. Any of these claims could subject the Company to costly legal expenses and, while management generally believes that there will be adequate insurance to cover different liabilities at such time the Company becomes a public company and commences clinical trials, the Company’s future insurance carriers may deny coverage or policy limits may be inadequate to fully satisfy any damage awards or settlements. If this were to happen, the payment of any such awards could have a material adverse effect on the results of operations and financial position. Additionally, any such claims, whether or not successful, could damage the Company’s reputation and business. The Company is currently not a party to any legal proceedings, the adverse outcome of which, in management’s opinion, individually or in the aggregate, could have a material adverse effect on the Company’s results of operations or financial position.

Equity

Equity	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Equity [Abstract]
EQUITY	NOTE 7 — EQUITY Common Stock In 2021, the Company split Common Stock into two classes with fifty million shares of Class A Common Stock, $0.001 par value per share (“Class A Common Stock”) designated and twenty million shares of Class B Common Stock, $0.001 par value per share (“Class B Common Stock”). On February Preferred Stock In 2021, 5,000,000 On February The dividend due for the three months ended March The Preferred Stock has the following rights and privileges: Voting -converted Conversion -based Liquidation -converted Total, as of Total, as of Shares Issued to Investors — 1,302,082 Total Shares Issued — 1,302,082	NOTE 8 — EQUITY Common Stock In 2021, the Company split Common Stock into two classes with fifty million shares of Class A Common Stock, $0.001 par value per share (“Class A Common Stock”) designated and twenty million shares of Class B Common Stock, $0.001 par value per share (“Class B Common Stock”). As of December 31, 2023 and 2022, the Company had 10,680,000 and 9,980,000 Preferred Stock In 2021, 5,000,000 The Series A Preferred Stock has the following rights and privileges: Voting -converted Conversion -based Liquidation -converted Total, as of Total, as of Shares Issued to Investors 1,302,082 1,302,082 Total Shares Issued 1,302,082 1,302,082 1. 2.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 8 — SUBSEQUENT EVENTS The Company has issued $0.75

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2023
Income Taxes [Abstract]
INCOME TAXES	NOTE 6 — INCOME TAXES Significant components of the Company’s deferred tax assets and liabilities were as follows: 2023 2022 Deferred tax assets: Net operating loss carryforwards $ 4,758,944 $ 3,911,858 General Business Credit Carryover 1,408,963 703,373 R&D Credit (available for payroll tax offset) 268,568 285,518 Subtotal 6,436,475 4,900,749 Valuation allowance (6,436,475 ) (4,900,749 ) Total deferred tax assets $ — $ — The federal income tax rate used for 2023 was 21%. The Maryland rate is 8.25%. For the years ending December The Company’s issuances of common stock may have likely resulted in ownership changes as defined by Section 382 of the Code; however, the Company has not conducted a Section 382 study to date. It is possible that a future analysis may result in the conclusion that a substantial portion, or perhaps substantially all of the Company’s NOL carryforwards and R&D tax credit carryforwards will expire due to the limitations of Sections 382 and 383 of the Code. As a result, the utilization of the carryforwards may be limited, and a portion of the carryforwards may expire unused. The Company is subject to U.S. federal tax examinations by tax authorities for the year 2021 due to the fact that NOL carryforwards exist going back to 2019 that may be utilized on a current or future year tax return.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Significant Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of US Securities and Exchange Commission (“SEC”). The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America, and the Company’s fiscal year end is December 31.	Basis of Presentation The accompanying financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of US Securities and Exchange Commission (“SEC”). The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America, and the Company’s fiscal year end is December 31.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in its financial statements and accompanying notes. On an ongoing basis, management evaluates these estimates and judgments, which are based on historical and anticipated results and trends and on various other assumptions that management believes to be reasonable under the circumstances. By their nature, estimates are subject to an inherent degree of uncertainty and, as such, actual results may differ from management’s estimates.	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in its financial statements and accompanying notes. On an ongoing basis, management evaluates these estimates and judgments, which are based on historical and anticipated results and trends and on various other assumptions that management believes to be reasonable under the circumstances. By their nature, estimates are subject to an inherent degree of uncertainty and, as such, actual results may differ from management’s estimates.
Cash	Cash Cash consists primarily of deposits with commercial banks and financial institutions. The Company maintains cash balances at various financial institutions. Both interest and non -interest	Cash Cash consists primarily of deposits with commercial banks and financial institutions. The Company maintains cash balances at various financial institutions. Both interest and non -interest
Fixed Asset Policy	Fixed Asset Policy A capital asset is defined as a unit of property that has an economic useful life that extends beyond 12 -Line -years	Fixed Asset Policy A capital asset is defined as a unit of property that has an economic useful life that extends beyond 12 months. Any items costing below the threshold or not fitting the definition of a capital asset will be expensed in the financial statements. All capital assets are recorded at historical cost as of the date acquired. Computer assets will be capitalized and Straight -Line -years
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company reviews long -lived -lived	Impairment of Long-Lived Assets The Company reviews long -lived -lived
Deferred Offering Costs	Deferred Offering Costs Deferred offering costs consist of capitalized underwriting, legal, accounting and other expenses incurred through the balance sheet date that are directly related to the Proposed Public Offering and that will be charged to stockholders’ equity upon the completion of the Proposed Public Offering. Should the Proposed Public Offering prove to be unsuccessful, these deferred costs, as well as additional expenses incurred, will be charged to operations. At March	Deferred Offering Costs Deferred offering costs consist of capitalized underwriting, legal, accounting and other expenses incurred through the balance sheet date that are directly related to the Proposed Public Offering and that will be charged to stockholders’ equity upon the completion of the Proposed Public Offering. Should the Proposed Public Offering prove to be unsuccessful, these deferred costs, as well as additional expenses incurred, will be charged to operations. At December
Debt Discount and Redemption Premium	Debt Discount and Redemption Premium The Company evaluated the Notes in accordance with ASC 480, Distinguishing Liabilities from Equity (“ASC 480”) and determined the Notes are considered share -settled -settled -settled The initial fair value of the redemption value relating to the convertible debt instruments are capitalized and amortized over the term of the related debt using the straight -line -03	Debt Discount and Redemption Premium The Company evaluated the Notes in accordance with ASC 480, Distinguishing Liabilities from Equity (“ASC 480”) and determined the Notes are considered share -settled -settled -settled The initial fair value of the redemption value relating to the convertible debt instruments are capitalized and amortized over the term of the related debt using the straight -line -03
Research and Development Costs	Research and Development Costs Research and development expenses are charged to operations as incurred. Research and development expenses include, among other things, salaries, costs of outside collaborators and outside services, and supplies.	Research and Development Costs Research and development expenses are charged to operations as incurred. Research and development expenses include, among other things, salaries, costs of outside collaborators and outside services, and supplies.
Revenue Recognition	Revenue Recognition As of the date of incorporation, the Company adopted ASU 2014 -09 Revenue from Contracts with Customers	Revenue Recognition As of the date of incorporation, the Company adopted ASU 2014 -09 Revenue from Contracts with Customers
Stock-Based Compensation	Stock-Based Compensation The Company, in accordance with ASC 718, employs the use of stock -based -employees -line -based -based	Stock-Based Compensation The Company, in accordance with ASC 718, employs the use of stock -based -employees -line -based -based
Short-term Leases	Short-term Leases For short -term	Short-term Leases For short -term
Income taxes	Income taxes The Company accounts for income taxes using the asset -and-liability Income Taxes The Company follows the guidance in ASC Topic 740 -10 -step -likely-than-not Tax positions that meet the more -likely -not The Company will recognize interest and penalties related to tax positions in income tax expense. As of March	Income taxes The Company accounts for income taxes using the asset -and-liability Income Taxes The Company follows the guidance in ASC Topic 740 -10 -step -likely-than-not -likely -not The Company will recognize interest and penalties related to tax positions in income tax expense. As of December 31, 2023 or December
Basic and Diluted Loss per Share	Basic and Diluted Loss per Share The Company computes loss per share in accordance with ASC 260, Earnings per Share -converted Below is a table listing all preferred stock and common stock equivalents: Common Stock Equivalents March 31, 2024 December 31, 2023 Convertible Debt $ 11,559,098 $ 11,034,773 Make-Whole Liability 65,000 65,000 Warrants 605,689 604,281 Preferred Stock — 1,302,082 Total $ 12,229,787 $ 13,006,136	Basic and Diluted Loss per Share The Company computes loss per share in accordance with ASC 260, Earnings per Share -converted Below is a table listing all preferred stock and common stock equivalents: Common Stock Equivalents 12/31/2023 12/31/2022 Convertible Debt 11,034,773 8,230,248 Make-Whole Liability 65,000 1,590,939 Warrants 604,281 771,143 Preferred Stock 1,302,082 1,302,082 Total 13,006,136 11,894,412
Fair Value Measurements	Fair Value Measurements The Company applies ASC 820 Fair Value Measurement The carrying value of the Company’s prepaid expenses, accounts payable and accrued expenses approximate fair value because of the short -term The valuation hierarchy is composed of three levels. The classification within the valuation hierarchy is based on the lowest level of input that is significant to the fair value measurement. The levels within the valuation hierarchy are described below: 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.	Fair Value Measurements The Company applies ASC 820 Fair Value Measurement The carrying value of the Company’s prepaid expenses, accounts payable and accrued expenses are approximate fair value because of the short -term The valuation hierarchy is composed of three levels. The classification within the valuation hierarchy is based on the lowest level of input that is significant to the fair value measurement. The levels within the valuation hierarchy are described below: 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.
Recent Accounting Pronouncements	Recent Accounting Pronouncements The Company has evaluated all recent accounting pronouncements and believes that none of them will have a material effect on the Company’s financial position, results of operations, or cash flows.	Recent Accounting Pronouncements The Company has evaluated all recent accounting pronouncements and believes that none of them will have a material effect on the Company’s financial position, results of operations, or cash flows except as discussed below. Accounting principles adopted: In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update 2016 -13 -13 -13 -13 -13 -13

Significant Accounting Polici_2

Significant Accounting Policies (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Significant Accounting Policies [Abstract]
Schedule of Preferred Stock and Common Stock Equivalents	Below is a table listing all preferred stock and common stock equivalents: Common Stock Equivalents March 31, 2024 December 31, 2023 Convertible Debt $ 11,559,098 $ 11,034,773 Make-Whole Liability 65,000 65,000 Warrants 605,689 604,281 Preferred Stock — 1,302,082 Total $ 12,229,787 $ 13,006,136	Below is a table listing all preferred stock and common stock equivalents: Common Stock Equivalents 12/31/2023 12/31/2022 Convertible Debt 11,034,773 8,230,248 Make-Whole Liability 65,000 1,590,939 Warrants 604,281 771,143 Preferred Stock 1,302,082 1,302,082 Total 13,006,136 11,894,412

Related Party Transactions (Tab

Related Party Transactions (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Related Party Transactions [Abstract]
Schedule of Payroll Advances	The following summarizes activity in respect to payroll advances to the CEO: Balance December 31, 2022 $ — Advances during 2023 316,198 Repayment (125,000 ) Balance December 31, 2023 $ 191,198 Advances during 2024 80,350 Repayment (5,000 ) Balance March 31, 2024 $ 266,548	The following summarizes activity under all new 2023 payroll advances to the CEO: Balance December 31, 2022 $ — Advances during 2023 316,198 Repayment (125,000 ) Balance December 31, 2023 $ 191,198
Schedule of Related Party Loan		The following summarizes activity under the related party loan: Balance December 31, 2021 $ 231,071 Advances during 2022 49,074 Repayment (279,000 ) Balance December 31, 2022 $ 1,145 Repayment 2023 (1,145 ) Balance December 31, 2023 $ —

Convertible Debt (Tables)

Convertible Debt (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Convertible Debt [Abstract]
Schedule of Convertible Debt	The Convertible Notes are separated into seven groups — A, B, C, D, E, F and BlinkBio — per the table below. Group Rate Maturity Collateral Conversion March 31, December 31, A 10% 10/31/2024 None 80% – 87.5% $ 1,153,383 $ 1,151,032 B 6% 10/31/2024 None 80% $ 5,154,000 $ 5,154,000 C 6% 10/31/2024 None 80% $ 3,945,020 $ 3,873,417 D 6% 10/31/2024 None 50% $ 2,000,000 $ 1,950,160 E 6% 10/31/2024 None 50% $ 1,100,000 $ 1,100,000 F 6% 10/31/2024 None 50% $ 2,112,174 $ 1,381,732 Blink Bio 10% 3/15/2022 None 100% $ — $ —	The Convertible Notes are separated into seven groups — A, B, C, D, E F and BlinkBio — per the table below. Group Rate Maturity Collateral Conversion 2023 2022 A 10% 10/31/2024 None 80% – 87.5% $ 1,151,032 $ 1,138,120 B 6% 10/31/2024 None 80% $ 5,154,000 $ 5,154,000 C 6% 10/31/2024 None 80% $ 3,873,417 $ 3,259,458 D 6% 10/31/2024 None 50% $ 1,950,160 $ 1,036,026 E 6% 10/31/2024 None 50% $ 1,100,000 $ — F 6% 10/31/2024 None 50% $ 1,381,732 $ — Blink Bio 10% 3/15/2022 None 100% $ — $ —
Schedule of Convertible Debt Balance	The convertible debt balance at March Debt A As of As of Principal amount outstanding $ 1,154,000 $ 1,154,000 Less: discounts (issuance, redemptions) (185,224 ) (185,224 ) Amortization of discounts 184,607 182,256 Carrying value 1,153,383 1,151,032 Less Related Party Portion (100,000 ) (100,000 ) Convertible Notes – A $ 1,053,383 $ 1,051,032 Debt B As of As of Principal amount outstanding $ 5,154,000 $ 5,154,000 Less: discounts (issuance, redemptions, warrants) (1,818,939 ) (1,818,939 ) Amortization of discounts 1,818,939 1,818,939 Carrying value $ 5,154,000 $ 5,154,000 Debt C As of As of Principal amount outstanding $ 3,945,020 $ 3,945,020 Less: discounts (issuance, redemptions, warrants) (1,088,223 ) (1,063,223 ) Amortization of discounts 1,088,223 1,016,620 Carrying value $ 3,945,020 $ 3,873,417 Debt D As of As of Principal amount outstanding $ 2,000,000 $ 2,000,000 Less: discounts (issuance, redemptions, warrants) (1,864,654 ) (1,864,654 ) Amortization of discounts 1,864,654 1,814,814 Carrying value $ 2,000,000 $ 1,950,160 Debt E As of As of Principal amount outstanding $ 1,100,000 $ 1,100,000 Less: discounts (issuance, redemptions, warrants) (550,000 ) (550,000 ) Amortization of discounts 550,000 550,000 Carrying value 1,100,000 1,100,000 Less related party portion (50,000 ) (50,000 ) Convertible Notes – E $ 1,050,000 $ 1,050,000 Debt F As of March 31, As of Principal amount outstanding $ 2,683,500 $ 1,932,500 Less: discounts (issuance, redemptions, warrants) (1,391,750 ) (966,250 ) Amortization of discounts 820,424 415,482 Carrying value $ 2,112,174 $ 1,381,732	The convertible debt balance at December 31, 2023 and 2022 is summarized as follows: Debt A As of As of Principal amount outstanding $ 1,154,000 $ 1,154,000 Less: discounts (issuance, redemptions) (185,224 ) (185,224 ) Amortization of discounts 182,256 169,344 Carrying value 1,151,032 1,138,120 Less Related Party Portion (100,000 ) (100,000 ) Convertible Notes – A $ 1,051,032 $ 1,038,120 Debt B As of As of Principal amount outstanding $ 5,154,000 $ 5,154,000 Less: discounts (issuance, redemptions, warrants) (1,818,939 ) (1,818,939 ) Amortization of discounts 1,818,939 1,818,939 Carrying value $ 5,154,000 $ 5,154,000 Debt C As of As of Principal amount outstanding $ 3,945,020 $ 3,820,020 Less: discounts (issuance, redemptions, warrants) (1,088,223 ) (1,063,223 ) Amortization of discounts 1,016,620 462,048 Carrying value $ 3,873,417 $ 3,218,845 Debt D As of As of Principal amount outstanding $ 2,000,000 $ 2,000,000 Less: discounts (issuance, redemptions, warrants) (1,864,654 ) (1,539,654 ) Amortization of discounts 1,814,814 376,321 Carrying value $ 1,950,160 $ 836,667 Debt E As of As of Principal amount outstanding $ 1,100,000 $ — Less: discounts (issuance, redemptions, warrants) (550,000 ) — Amortization of discounts 550,000 — Carrying value 1,100,000 — Less Related Party Portion (50,000 ) — Convertible Notes – E $ 1,050,000 $ — Debt F As of As of Principal amount outstanding $ 1,932,500 $ — Less: discounts (issuance, redemptions, warrants) (966,250 ) — Amortization of discounts 415,482 — Carrying value $ 1,381,732 $ —
Schedule of Fair Value of the Redemption Liability	The redemption liability is re -measured As of As of New Embedded Redemption Value – Group A 144,250 144,250 New Embedded Redemption Value – Group B 1,130,800 1,130,800 New Embedded Redemption Value – Group C 789,004 789,004 New Embedded Redemption Value – Group D 1,000,000 1,000,000 New Embedded Redemption Value – Group E 550,000 550,000 New Embedded Redemption Value – Group F 1,441,750 966,250 Ending Balance $ 5,055,804 $ 4,580,304	The redemption liability is re -measured As of As of New Embedded Redemption Value – Group A 144,250 144,250 New Embedded Redemption Value – Group B 1,130,800 1,130,800 New Embedded Redemption Value – Group C 789,004 764,004 New Embedded Redemption Value – Group D 1,000,000 1,000,000 New Embedded Redemption Value – Group E 550,000 — New Embedded Redemption Value – Group F 966,250 — Ending Balance $ 4,580,304 $ 3,039,054
Schedule of Debt Issuance Liability is Re-Measured	The debt issuance liability is re -measured As of As of Debt Issuance Costs Group A $ — $ — Group B — — Group C — 9,133 Group D — — Total Net Debt Issuance $ — $ 9,133	The debt issuance liability is re -measured As of As of Debt Issuance Group A $ — $ — Group B — — Group C 9,133 114,000 Group D — 196,588 Total Net Debt Issuance $ 9,133 $ 310,588
Schedule of Company’s Make-Whole Share Liability	The Company’s make -whole Name Position # Shares Value Date Earned Alan Musso Former CFO 6,250 $ 12,500 March 1, 2023 Christopher Acevedo Current CFO 18,750 37,500 Upon IPO Joacim Borg Director 40,000 80,000 July 1, 2022 TOTAL 65,000 $ 130,000	The Company’s make -whole Name Position # Shares Value Date Earned Alan Musso Former CFO 6,250 $ 12,500 March 1, 2023 Christopher Acevedo Current CFO 18,750 37,500 Upon IPO Joacim Borg Director 40,000 80,000 July 1, 2022 TOTAL 65,000 $ 130,000

Commitments and Contingencies (

Commitments and Contingencies (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Commitments and Contingencies [Abstract]
Schedule of Milestone Events and Financial Terms	The milestone events and financial terms are as follows: Milestone Amount 1. OST has secured funding of at least Two Million Three Hundred Thirty-Seven License 2. The earlier to occur of: (A) OST having secured at least Eight Million US Dollars, $ 1,375,000 3. The earlier to occur of: (A) receipt of Regulatory Approval from the FDA for the $ 5,000,000 4. Cumulative Net Sales of all Licensed Products in excess of Twenty Million US Dollars ($20,000,000) $ 1,500,000 5. Cumulative Net Sales of all Licensed Products in excess of Fifty Million US Dollars ($50,000,000) Cumulative Net Sales of all Licensed Products in ex $ 5,000,000 6. Cumulative Net Sales of all Licensed Products in excess of One Hundred Million $ 10,000,000	A payment schedule is set for future milestones, as follows: Milestone Milestone 1. OST has secured funding of at least Two Million Three Hundred Thirty-Seven Thousand Five Hundred US Dollars ($2,337,500), in the aggregate (The Funding Milestone) (paid) License $ 1,550,000 2. The earlier to occur of: (A) OST having secured at least Eight Million US Dollars, in the aggregate or (B) Completion of the first Clinical Trial (with “Completion” meaning that the final patient has enrolled in first Clinical Trial). (paid) $ 1,375,000 3. The earlier to occur of: (A) receipt of Regulatory Approval from the FDA for the First Indication of the first Licensed Product or (B) Initiation of the first Registrational Trial of the first Licensed Product in the Field $ 5,000,000 4. Cumulative Net Sales of all Licensed Products in excess of Twenty Million US Dollars ($20,000,000) $ 1,500,000 5. Cumulative Net Sales of all Licensed Products in excess of Fifty Million US Dollars ($50,000,000) Cumulative Net Sales of all Licensed Products in ex $ 5,000,000 6. Cumulative Net Sales of all Licensed Products in excess of One Hundred Million US Dollars ($100,000,000) $ 10,000,000
Schedule of Future Milestones	A payment schedule is set for future milestones, is summarized below: Milestone Bearing Event Milestone 1. License Fee to utilize proprietary technology (paid) $300,000 + 2. Commencement of a toxicology study commented pursuant to Good Laboratory Practices (per 21 CFR Part 58) such that any resulting positive data would be admissible to applicable Regulatory Authorities to support an IND (commonly referred to as “GLP-Tox”) $ 375,000 3. Completion of a Phase I Clinical Trial $ 1,500,000 4. Completion of a Phase II Clinical Trial $ 2,500,000 5. Filing of an NDA, BLA or MAA registration (or the equivalent in any other territory around the world) $ 6,000,000 6. Regulatory Approval in the first of the United States, within the $ 12,000,000	A payment schedule is set for future milestones, is summarized below: Milestone Bearing Event Milestone 1. License Fee to utilize proprietary technology (paid) $300,000 + 2. Commencement of a toxicology study commented pursuant to Good Laboratory Practices (per 21 CFR Part 58) such that any resulting positive data would be admissible to applicable Regulatory Authorities to support an IND (commonly referred to as “GLP-Tox”) $ 375,000 3. Completion of a Phase I Clinical Trial $ 1,500,000 4. Completion of a Phase II Clinical Trial $ 2,500,000 5. Filing of an NDA, BLA or MAA registration (or the equivalent in any other territory around the world) $ 6,000,000 6. Regulatory Approval in the first of the United States, within the EU or within the UK $ 12,000,000
Schedule of Certain Fees and Corresponding Payment Amounts	The fee schedule for certain fees and corresponding payment amounts is set forth below. George Clinical Payment Schedule Payment Amount 1. Service Fee Advance (paid) $ 49,989 2. Service Fee Advance of $212,335 minus the amount already paid, plus PTC $ 193,671 3. Statistics Fees – 35% on Electronic Data Capture (EDC) Go Live Date $ 47,740 4. Statistics Fees – 35% on Development of SAP tables $ 47,740 5. Statistics Fees – 30% on Final Analysis $ 40,920 6. Service Fees – Remainder Due Split monthly	The remainder is set up to be paid according to the service fee schedule below: George Clinical Payment Schedule Payment 1. Service Fee Advance (paid) $ 49,989 2. Service Fee Advance of $212,335 minus the amount already paid, plus PTC Fee Advance of $31,325 (paid) $ 193,671 3. Statistics Fees – 35% on Electronic Data Capture (EDC) Go Live Date $ 47,740 4. Statistics Fees – 35% on Development of SAP tables $ 47,740 5. Statistics Fees – 30% on Final Analysis $ 40,920 6. Service Fees – Remainder Due Split monthly

Equity (Tables)

Equity (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Equity [Abstract]
Schedule of Aggregate Liquidation Payment	For the avoidance of doubt, the liquidation preference is intended to provide the Investor (and its permitted assigns) with an aggregate liquidation payment of $2,500,000. Total, as of Total, as of Shares Issued to Investors — 1,302,082 Total Shares Issued — 1,302,082	For the avoidance of doubt, the liquidation preference is intended to provide the Investor (and its permitted assigns) with an aggregate liquidation payment of $2,500,000. Total, as of Total, as of Shares Issued to Investors 1,302,082 1,302,082 Total Shares Issued 1,302,082 1,302,082

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Taxes [Abstract]
Schedule of Deferred Tax Assets and Liabilities	Significant components of the Company’s deferred tax assets and liabilities were as follows: 2023 2022 Deferred tax assets: Net operating loss carryforwards $ 4,758,944 $ 3,911,858 General Business Credit Carryover 1,408,963 703,373 R&D Credit (available for payroll tax offset) 268,568 285,518 Subtotal 6,436,475 4,900,749 Valuation allowance (6,436,475 ) (4,900,749 ) Total deferred tax assets $ — $ —

Organization and Description _2

Organization and Description of Business, Liquidity, and Risk Factors (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Organization and Description of Business, Liquidity, and Risk Factors [Abstract]
Cash	$ 100,231	$ 38,982	$ 171,480

Significant Accounting Polici_3

Significant Accounting Policies (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Significant Accounting Policies [Line Items]
Insured deposit	$ 250,000	$ 250,000
Checking account		$ 751,050	$ 324,210
Straight line depreciated over period	5 years	5 years
Deferred offering cost	$ 941,338	$ 751,050	$ 324,210
Tax benefit	50%	50%
Chase Bank [Member]
Significant Accounting Policies [Line Items]
Checking account	$ 5,144	$ 88
SVB Bank [Member]
Significant Accounting Policies [Line Items]
Checking account	95,087	38,894
Deferred Offering Costs [Member]
Significant Accounting Policies [Line Items]
Deferred offering cost	$ 941,388	$ 751,050

Significant Accounting Policie

Significant Accounting Policies (Details) - Schedule of Preferred Stock and Common Stock Equivalents - shares	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Preferred Stock and Common Stock Equivalents [Line Items]
Total	12,229,787	13,006,136	11,894,412
Convertible Debts [Member]
Schedule of Preferred Stock and Common Stock Equivalents [Line Items]
Total	11,559,098	11,034,773	8,230,248
Make-Whole Liability [Member]
Schedule of Preferred Stock and Common Stock Equivalents [Line Items]
Total	65,000	65,000	1,590,939
Warrant [Member]
Schedule of Preferred Stock and Common Stock Equivalents [Line Items]
Total	605,689	604,281	771,143
Preferred Stocks [Member]
Schedule of Preferred Stock and Common Stock Equivalents [Line Items]
Total	0	1,302,082	1,302,082

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	3 Months Ended	12 Months Ended		24 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2022
Related Party Transaction [Line Items]
Related payroll taxes payable		$ 7,830
Accounts payable	$ 58,100	$ 32,102
Owned percentage	100%	100%
Advances amount	$ 80,350	$ 316,198
Advance repayment			$ 240,000	$ 120,000
Accrued payroll payable	$ 49,357	33,543			$ 6,011
Paul A [Member]
Related Party Transaction [Line Items]
Advances amount		$ 0			49,074
Group A [Member]
Related Party Transaction [Line Items]
Total outstanding notes percentage	8.67%	8.67%
Group E [Member]
Related Party Transaction [Line Items]
Total outstanding notes percentage	4.55%	4.55%
Mill River Partners LLC [Member]
Related Party Transaction [Line Items]
Convertible notes of face amounts	$ 150,000	$ 150,000			$ 100,000
CEO [Member]
Related Party Transaction [Line Items]
Payroll payable	$ 330,000
Accrued payroll payable		$ 300,000

Related Party Transactions (D_2

Related Party Transactions (Details) - Schedule of Payroll Advances - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Schedule of Payroll Advances [Abstract]
Balance	$ 191,198
Advances	80,350	316,198
Repayment	(5,000)	(125,000)
Balance	$ 266,548	$ 191,198

Convertible Debt (Details)

Convertible Debt (Details) - USD ($)			1 Months Ended		3 Months Ended		12 Months Ended
	Mar. 01, 2023	Dec. 31, 2021	Jan. 31, 2023	Mar. 31, 2020	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Mar. 07, 2024
Convertible Debt [Line Items]
Equity stock conversion percentage		5%
Additional shares of common stock (in Shares)					536,700		386,500
Redemption value (in Dollars)					$ 475,500		$ 1,541,250	$ 1,427,000
Cash remuneration agreed to issue percentage				4%
Aggregate shares (in Shares)									466,404
Aggregate shares amount (in Dollars)									$ 408,413
Shares issued (in Shares)			700,000							400,000
Expense to advisory fees amount (in Dollars)					$ 0	$ 66,688	$ 66,688	$ 282,496	$ 152,482
Shares anti-dilution (in Shares)								141,248
Additional shares (in Shares)					0	33,344	33,344
Leaving shares (in Shares)			40,000
Share amount (in Dollars)			$ 80,000
Awarded shares of common stock (in Shares)	25,000
Per share (in Dollars per share)	$ 2
Compensation amount (in Dollars)	$ 50,000
Warrant fee percentage				10%
Terms of warrant exercise price				5 years
Warrants earned (in Shares)								162,644	213,782	248,855
Total warrants (in Dollars)								$ 325,288	$ 427,564	$ 248,855
Debt discount accretion expense (in Dollars)					$ 49,840	$ 83,069
Total unamortized discount (in Dollars)					$ 0		$ 49,840
Investor lent amount (in Dollars)											$ 100,000
Interest rate of working capital					8%
Group A [Member]
Convertible Debt [Line Items]
Principal balance accrues rate					10%		10%
Gross proceeds (in Dollars)					$ 3,000,000		$ 3,000,000
Aggregate amount (in Dollars)					$ 5,000,000		$ 5,000,000
Equity stock conversion percentage					12.50%		12.50%
Debt discount rate					10%		10%
Fees amortized interest rate							10%
Group A [Member] | Fair Value [Member]
Convertible Debt [Line Items]
Debt discount rate					12.50%		12.50%
Group B [Member]
Convertible Debt [Line Items]
Principal balance accrues rate					6%		6%
Conversion price percentage					80%		80%
Gross proceeds (in Dollars)					$ 10,000,000		$ 10,000,000
Aggregate additional cash proceeds (in Dollars)					$ 10,000,000		$ 10,000,000
Equity stock conversion percentage					12.50%		12.50%
Unpaid accrues interest conversion percentage					80%		80%
Debt discount rate					6%		6%
Fees amortized interest rate							6%
Group B [Member] | Fair Value [Member]
Convertible Debt [Line Items]
Debt discount rate					20%		20%
Group C [Member]
Convertible Debt [Line Items]
Principal balance accrues rate					6%		6%
Conversion price percentage					80%		80%
Gross proceeds (in Dollars)					$ 10,000,000		$ 10,000,000
Aggregate additional cash proceeds (in Dollars)					$ 10,000,000		$ 10,000,000
Equity stock conversion percentage					12.50%		12.50%
Unpaid accrues interest conversion percentage					80%		80%
Debt discount rate					6%		6%
Fees amortized interest rate							6%
Group C [Member] | Fair Value [Member]
Convertible Debt [Line Items]
Debt discount rate					20%		20%
Group D [Member]
Convertible Debt [Line Items]
Principal balance accrues rate					6%		6%
Conversion price percentage					50%		50%
Gross proceeds (in Dollars)					$ 10,000,000		$ 10,000,000
Aggregate additional cash proceeds (in Dollars)					$ 10,000,000		$ 10,000,000
Equity stock conversion percentage					50%		50%
Unpaid accrues interest conversion percentage					50%		50%
Additional shares of common stock (in Shares)					400,000		400,000
Debt discount rate					6%		6%
Fees amortized interest rate							6%
Group D [Member] | Fair Value [Member]
Convertible Debt [Line Items]
Debt discount rate					50%		50%
Group E [Member]
Convertible Debt [Line Items]
Principal balance accrues rate					6%		6%
Conversion price percentage					50%		50%
Gross proceeds (in Dollars)					$ 10,000,000		$ 10,000,000
Aggregate additional cash proceeds (in Dollars)					$ 10,000,000		$ 10,000,000
Equity stock conversion percentage					50%		50%
Unpaid accrues interest conversion percentage					50%		50%
Additional shares of common stock (in Shares)					220,000		220,000
Debt discount rate					6%		6%
Group E [Member] | Fair Value [Member]
Convertible Debt [Line Items]
Debt discount rate					50%		50%
Group F [Member]
Convertible Debt [Line Items]
Principal balance accrues rate					6%		6%
Conversion price percentage					50%		50%
Gross proceeds (in Dollars)					$ 10,000,000		$ 10,000,000
Aggregate additional cash proceeds (in Dollars)					$ 10,000,000		$ 10,000,000
Equity stock conversion percentage					50%		50%
Unpaid accrues interest conversion percentage					50%		50%
Debt discount rate					6%		6%
Group F [Member] | Fair Value [Member]
Convertible Debt [Line Items]
Debt discount rate					50%		50%
Minimum [Member]
Convertible Debt [Line Items]
Conversion price percentage					80%		80%
Utilizing interest rate					6%		6%
Minimum [Member] | Group A [Member]
Convertible Debt [Line Items]
Conversion price percentage					80%		80%
Aggregate additional cash proceeds (in Dollars)					$ 3,000,000		$ 3,000,000
Maximum [Member]
Convertible Debt [Line Items]
Conversion price percentage					87.50%		87.50%
Utilizing interest rate					10%		10%
Maximum [Member] | Group A [Member]
Convertible Debt [Line Items]
Conversion price percentage					87.50%		87.50%
Aggregate additional cash proceeds (in Dollars)					$ 5,000,000		$ 5,000,000
Class A Common Stock [Member]
Convertible Debt [Line Items]
Cumulative shares (in Shares)								780,000
Shares issued valued (in Dollars)								$ 780,000
Noble Capital [Member]
Convertible Debt [Line Items]
Warrants earned (in Shares)								136,830	226,813	407,500
Total warrants (in Dollars)								$ 771,143
Debt discount accretion expense (in Dollars)							273,202	217,820
Total unamortized discount (in Dollars)							$ 49,840	323,042
Warrants amount (in Dollars)		$ 453,625						$ 273,670	$ 453,625

Convertible Debt (Details) - Sc

Convertible Debt (Details) - Schedule of Convertible Debt - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Group A [Member]
Schedule of Convertible Debt [Line Items]
Rate	10%	10%
Maturity	Oct. 31, 2024	Oct. 31, 2024
Collateral	None	None
Carrying Amount (in Dollars)	$ 1,153,383	$ 1,151,032	$ 1,138,120
Group B [Member]
Schedule of Convertible Debt [Line Items]
Rate	6%	6%
Maturity	Oct. 31, 2024	Oct. 31, 2024
Collateral	None	None
Conversion Rate	80%	80%
Carrying Amount (in Dollars)	$ 5,154,000	$ 5,154,000	5,154,000
Group C [Member]
Schedule of Convertible Debt [Line Items]
Rate	6%	6%
Maturity	Oct. 31, 2024	Oct. 31, 2024
Collateral	None	None
Conversion Rate	80%	80%
Carrying Amount (in Dollars)	$ 3,945,020	$ 3,873,417	3,259,458
Group D [Member]
Schedule of Convertible Debt [Line Items]
Rate	6%	6%
Maturity	Oct. 31, 2024	Oct. 31, 2024
Collateral	None	None
Conversion Rate	50%	50%
Carrying Amount (in Dollars)	$ 2,000,000	$ 1,950,160	1,036,026
Group E [Member]
Schedule of Convertible Debt [Line Items]
Rate	6%	6%
Maturity	Oct. 31, 2024	Oct. 31, 2024
Collateral	None	None
Conversion Rate	50%	50%
Carrying Amount (in Dollars)	$ 1,100,000	$ 1,100,000
Group F [Member]
Schedule of Convertible Debt [Line Items]
Rate	6%	6%
Maturity	Oct. 31, 2024	Oct. 31, 2024
Collateral	None	None
Conversion Rate	50%	50%
Carrying Amount (in Dollars)	$ 2,112,174	$ 1,381,732
Blink Bio [Member]
Schedule of Convertible Debt [Line Items]
Rate	10%	10%
Maturity	Mar. 15, 2022	Mar. 15, 2022
Collateral	None	None
Conversion Rate	100%	100%
Carrying Amount (in Dollars)
Minimum [Member] | Group A [Member]
Schedule of Convertible Debt [Line Items]
Conversion Rate	80%	80%
Maximum [Member] | Group A [Member]
Schedule of Convertible Debt [Line Items]
Conversion Rate	87.50%	87.50%

Convertible Debt (Details) - _2

Convertible Debt (Details) - Schedule of Convertible Debt Balance - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Debt A [Member]
Schedule of Convertible Debt Balance [Line Items]
Principal amount outstanding	$ 1,154,000	$ 1,154,000
Less: discounts (issuance, redemptions, warrants)	(185,224)	(185,224)
Amortization of discounts	184,607	182,256
Carrying value	1,153,383	1,151,032
Less Related Party Portion	(100,000)	(100,000)
Debt A [Member] | Convertible Notes – A [Member]
Schedule of Convertible Debt Balance [Line Items]
Convertible Notes	1,053,383	1,051,032
Debt B [Member]
Schedule of Convertible Debt Balance [Line Items]
Principal amount outstanding	5,154,000	5,154,000
Less: discounts (issuance, redemptions, warrants)	(1,818,939)	(1,818,939)
Amortization of discounts	1,818,939	1,818,939
Carrying value	5,154,000	5,154,000
Debt C [Member]
Schedule of Convertible Debt Balance [Line Items]
Principal amount outstanding	3,945,020	3,945,020
Less: discounts (issuance, redemptions, warrants)	(1,088,223)	(1,063,223)
Amortization of discounts	1,088,223	1,016,620
Carrying value	3,945,020	3,873,417
Debt D [Member]
Schedule of Convertible Debt Balance [Line Items]
Principal amount outstanding	2,000,000	2,000,000
Less: discounts (issuance, redemptions, warrants)	(1,864,654)	(1,864,654)
Amortization of discounts	1,864,654	1,814,814
Carrying value	2,000,000	1,950,160
Debt E [Member]
Schedule of Convertible Debt Balance [Line Items]
Principal amount outstanding	1,100,000	1,100,000
Less: discounts (issuance, redemptions, warrants)	(550,000)	(550,000)
Amortization of discounts	550,000	550,000
Carrying value	1,100,000	1,100,000
Less Related Party Portion	(50,000)	(50,000)
Debt E [Member] | Convertible Notes – E [Member]
Schedule of Convertible Debt Balance [Line Items]
Convertible Notes	1,050,000	1,050,000
Debt F [Member]
Schedule of Convertible Debt Balance [Line Items]
Principal amount outstanding	2,683,500	1,932,500
Less: discounts (issuance, redemptions, warrants)	(1,391,750)	(966,250)
Amortization of discounts	820,424	415,482
Carrying value	$ 2,112,174	$ 1,381,732

Convertible Debt (Details) - _3

Convertible Debt (Details) - Schedule of Fair Value of the Redemption Liability - USD ($)	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of the Fair Value of the Redemption Liability [Line Items]
New embedded redemption value	$ 5,055,804	$ 4,580,304	$ 3,039,054
New Embedded Redemption Value – Group A [Member]
Schedule of the Fair Value of the Redemption Liability [Line Items]
New embedded redemption value	144,250	144,250	144,250
New Embedded Redemption Value – Group B [Member]
Schedule of the Fair Value of the Redemption Liability [Line Items]
New embedded redemption value	1,130,800	1,130,800	1,130,800
New Embedded Redemption Value – Group C [Member]
Schedule of the Fair Value of the Redemption Liability [Line Items]
New embedded redemption value	789,004	789,004	764,004
New Embedded Redemption Value – Group D [Member]
Schedule of the Fair Value of the Redemption Liability [Line Items]
New embedded redemption value	1,000,000	1,000,000	1,000,000
New Embedded Redemption Value – Group E [Member]
Schedule of the Fair Value of the Redemption Liability [Line Items]
New embedded redemption value	550,000	550,000
New Embedded Redemption Value – Group F [Member]
Schedule of the Fair Value of the Redemption Liability [Line Items]
New embedded redemption value	$ 1,441,750	$ 966,250

Convertible Debt (Details) - _4

Convertible Debt (Details) - Schedule of Debt Issuance Liability is Re-Measured - USD ($)	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Debt Issuance Costs
Total Net Debt Issuance		$ 9,133	$ 310,588
Group A [Member]
Debt Issuance Costs
Total Net Debt Issuance
Group B [Member]
Debt Issuance Costs
Total Net Debt Issuance
Group C [Member]
Debt Issuance Costs
Total Net Debt Issuance		9,133	114,000
Group D [Member]
Debt Issuance Costs
Total Net Debt Issuance			$ 196,588

Convertible Debt (Details) - _5

Convertible Debt (Details) - Schedule of Company’s Make-Whole Share Liability - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Schedule of the Company’s Make-Whole Share Liability [Line Items]
Shares	65,000	65,000
Value	$ 130,000	$ 130,000
Alan Musso [Member] | Shares Officers & Directors [Member]
Schedule of the Company’s Make-Whole Share Liability [Line Items]
Position	Former CFO	Former CFO
Shares	6,250	6,250
Value	$ 12,500	$ 12,500
Date Earned	March 1, 2023	March 1, 2023
Christopher Acevedo [Member] | Shares Officers & Directors [Member]
Schedule of the Company’s Make-Whole Share Liability [Line Items]
Position	Current CFO	Current CFO
Shares	18,750	18,750
Value	$ 37,500	$ 37,500
Date Earned	Upon IPO	Upon IPO
Joacim Borg [Member] | Shares Officers & Directors [Member]
Schedule of the Company’s Make-Whole Share Liability [Line Items]
Position	Director	Director
Shares	40,000	40,000
Value	$ 80,000	$ 80,000
Date Earned	July 1, 2022	July 1, 2022

Tedco Grant (Details)

Tedco Grant (Details)			3 Months Ended	12 Months Ended
	Oct. 31, 2021 USD ($)	May 31, 2021 USD ($)	Mar. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Tedco Grant [Line Items]
Number of tranches		2
Grant amount	$ 50,000	$ 50,000
Reimbursable grant amount	$ 100,000
Quarterly revenues	5%		5%
Royalties percentage			150%	150%
Royalties amount			$ 150,000	$ 150,000
Royalty reduction percent			3%
Reimbursement expiration period			5 years	5 years
Royalty [Member]
Tedco Grant [Line Items]
Royalty reduction percent			10%
Royalty [Member] | TEDCO’s [Member]
Tedco Grant [Line Items]
Royalty reduction percent				10%

Commitments and Contingencies_2

Commitments and Contingencies (Details) - USD ($)		1 Months Ended		3 Months Ended		12 Months Ended
	Apr. 23, 2021	Aug. 31, 2020	Jun. 30, 2020	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2020
Commitments and Contingencies [Line Items]
Payment term license	$ 5,000,000			$ 1,000		$ 1,000		$ 1,205,000
Rent expense						$ 12,000	$ 10,312
Royalty percent				6%		6%
Royalties reduction				3%
Milestone payments				$ 22,375,000		$ 22,375,000
Clinical research services fees			$ 2,436,928	86,687	$ 921,300	921,300	928,059
Due amount				$ 644,287		$ 619,421	$ 170,990
Grand total amount								$ 1,550,000
George Clinical Inc [Member]
Commitments and Contingencies [Line Items]
Clinical research services fees			$ 2,423,928
Royalty [Member]
Commitments and Contingencies [Line Items]
Royalties reduction				10%
Royalty [Member] | Blink Bio [Member]
Commitments and Contingencies [Line Items]
Royalties reduction						3%
Blink Bio [Member]
Commitments and Contingencies [Line Items]
Payment term license		$ 300,000

Commitments and Contingencies_3

Commitments and Contingencies (Details) - Schedule of Milestone Events and Financial Terms - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Funding Milestone [Member]
Schedule of Milestone Events and Financial Terms [Line Items]
Milestone events and financial terms	$ 1,550,000	$ 1,550,000
First Clinical Trial [Member]
Schedule of Milestone Events and Financial Terms [Line Items]
Milestone events and financial terms	1,375,000	1,375,000
First Licensed Product [Member]
Schedule of Milestone Events and Financial Terms [Line Items]
Milestone events and financial terms	5,000,000	$ 5,000,000
Licensed Products in Excess 1 [Member]
Schedule of Milestone Events and Financial Terms [Line Items]
Milestone events and financial terms	1,500,000
Licensed Products in Excess 2 [Member]
Schedule of Milestone Events and Financial Terms [Line Items]
Milestone events and financial terms	5,000,000
Licensed Products in Excess 3 [Member]
Schedule of Milestone Events and Financial Terms [Line Items]
Milestone events and financial terms	$ 10,000,000

Commitments and Contingencies_4

Commitments and Contingencies (Details) - Schedule of Future Milestones - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
License Fee to utilize proprietary technology (paid) [Member]
Schedule of Future Milestones [Line Items]
Future milestones	$ 300,000	$ 300,000
Good Laboratory Practices [Member]
Schedule of Future Milestones [Line Items]
Future milestones	375,000	375,000
Completion of a Phase I Clinical Trial [Member]]
Schedule of Future Milestones [Line Items]
Future milestones	1,500,000	1,500,000
Completion of a Phase II Clinical Trial [Member]
Schedule of Future Milestones [Line Items]
Future milestones	2,500,000	2,500,000
Filing of an NDA, BLA or MAA registration (or the equivalent in any other territory around the world) [Member]
Schedule of Future Milestones [Line Items]
Future milestones	6,000,000	6,000,000
Regulatory Approval in the first of the United States, within the EU or within the UK [Member]
Schedule of Future Milestones [Line Items]
Future milestones	12,000,000	$ 12,000,000
Notes Payable, Other Payables [Member] | License Fee to utilize proprietary technology (paid) [Member]
Schedule of Future Milestones [Line Items]
Future milestones	$ 2,400,000

Commitments and Contingencies_5

Commitments and Contingencies (Details) - Schedule of Certain Fees and Corresponding Payment Amounts - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Service Fee Advance (paid) [Member]
Schedule of Certain Fees and Corresponding Payment Amounts [Line Items]
George Clinical Payment Schedule	$ 49,989	$ 49,989
Service Fee Advance of $212,335 minus the amount already paid, plus PTC Fee Advance of $31,325 (paid) [Member]
Schedule of Certain Fees and Corresponding Payment Amounts [Line Items]
George Clinical Payment Schedule	193,671	193,671
Statistics Fees – 35% on Electronic Data Capture (EDC) Go Live Date [Member]
Schedule of Certain Fees and Corresponding Payment Amounts [Line Items]
George Clinical Payment Schedule	47,740	47,740
Statistics Fees – 35% on Development of SAP tables [Member]
Schedule of Certain Fees and Corresponding Payment Amounts [Line Items]
George Clinical Payment Schedule	47,740	47,740
Statistics Fees – 30% on Final Analysis [Member]
Schedule of Certain Fees and Corresponding Payment Amounts [Line Items]
George Clinical Payment Schedule	$ 40,920	$ 40,920
Service Fees – Remainder Due [Member]
Schedule of Certain Fees and Corresponding Payment Amounts [Line Items]
Service Fees – Remainder Due	Split monthly over course of study	Split monthly over course of Study

Equity (Details)

Equity (Details) - USD ($)		1 Months Ended	3 Months Ended	12 Months Ended
	Dec. 31, 2021	Apr. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Feb. 09, 2024
Equity [Line Items]
Common stock, par value (in Dollars per share)			$ 0.001	$ 0.001
Common stock authorized			50,000,000	50,000,000			50,000,000
Common stock shares outstanding			11,982,082	10,680,000
Common stock voting rights			Common Stock has voting rights
Preferred stock authorized			5,000,000	5,000,000
Preferred stock, share issued	1,302,082					1,302,082
Cumulative percentage	5%
Principal percentage	5%
Accrued dividend (in Dollars)			$ 31,250	$ 125,000
Dividend payable (in Dollars)			375,000
Liquidation payment (in Dollars)			$ 2,500,000	$ 2,500,000
Shares issued				1,302,082	1,302,082
Preferred stock, par value (in Dollars per share)			$ 0.001	$ 0.001
Mature date			Oct. 31, 2024
Principal Percentage [Member]
Equity [Line Items]
Principal percentage	5%
Group D [Member]
Equity [Line Items]
Principal percentage			50%	50%
Convertible notes interest rate		6%
Mature date			Oct. 31, 2024	Oct. 31, 2024
Subsequent Event [Member]
Equity [Line Items]
Amount received (in Dollars)		$ 1,601,000
Class A Common Stock [Member]
Equity [Line Items]
Common stock, par value (in Dollars per share)	$ 0.001			$ 0.001	$ 0.001	$ 0.001
Common stock authorized				50,000,000	50,000,000
Common stock shares outstanding				10,680,000	9,980,000
Common stock voting rights				Common Stock A has voting rights
Shares issued				700,000
Class A Common Stock [Member] | Director [Member]
Equity [Line Items]
Shares issued				520,000
Class B Common Stock [Member]
Equity [Line Items]
Common stock, par value (in Dollars per share)	$ 0.001			$ 0.001	$ 0.001	$ 0.001
Common stock authorized				20,000,000	20,000,000
Common stock shares outstanding				0	0
Common stock voting rights				no
Series A Preferred Stock [Member]
Equity [Line Items]
Preferred stock authorized				1,400,000	1,400,000
Preferred stock designated						1,400,000
Preferred stock, share issued	1,302,082		0	1,302,082	1,302,082	1,302,082
Preferred stock, par value (in Dollars per share)				$ 0.001	$ 0.001
Preferred Stock [Member]
Equity [Line Items]
Preferred stock authorized	(5,000,000)		(5,000,000)			(5,000,000)
Accrued dividend (in Dollars)				$ 343,750	$ 218,750

Equity (Details) - Schedule of

Equity (Details) - Schedule of Aggregate Liquidation Payment - shares	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Aggregate Liquidation Payment [Line Items]
Total Shares Issued		1,302,082	1,302,082
Shares Issued to Investors [Member]
Schedule of Aggregate Liquidation Payment [Line Items]
Total Shares Issued		1,302,082	1,302,082

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)		3 Months Ended
	Apr. 22, 2024	Mar. 31, 2024
Subsequent Events [Line Items]
Interest rate		6%
Maturity date		Oct. 31, 2024
Subsequent Event [Member] | Group F Convertible Notes [Member]
Subsequent Events [Line Items]
Issued amount	$ 0.75

Significant Accounting Polici_4

Significant Accounting Policies (Details) - Schedule of Preferred Stock and Common Stock Equivalents - shares	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Preferred Stock and Common Stock Equivalents [Line Items]
Total	12,229,787	13,006,136	11,894,412
Convertible Debts [Member]
Schedule of Preferred Stock and Common Stock Equivalents [Line Items]
Total	11,559,098	11,034,773	8,230,248
Make-Whole Liability [Member]
Schedule of Preferred Stock and Common Stock Equivalents [Line Items]
Total	65,000	65,000	1,590,939
Warrant [Member]
Schedule of Preferred Stock and Common Stock Equivalents [Line Items]
Total	605,689	604,281	771,143
Preferred Stocks [Member]
Schedule of Preferred Stock and Common Stock Equivalents [Line Items]
Total	0	1,302,082	1,302,082

Related Party Transactions (D_3

Related Party Transactions (Details) - Schedule of Related Party Loan - Related Party [Member] - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Balance	$ 1,145	$ 231,071
Advances during 2022		49,074
Repayment	(1,145)	(279,000)
Balance		$ 1,145

Related Party Transactions (D_4

Related Party Transactions (Details) - Schedule of Payroll Advances	12 Months Ended
	Dec. 31, 2023 USD ($)
Schedule of Payroll Advances [Abstract]
Balance
Advances during 2023	316,198
Repayment	(125,000)
Balance	$ 191,198

Convertible Debt (Details) - _6

Convertible Debt (Details) - Schedule of Convertible Debt - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Group A [Member]
Schedule of Convertible Debt [Line Items]
Rate	10%	10%
Maturity	Oct. 31, 2024	Oct. 31, 2024
Collateral	None	None
Carrying Amount (in Dollars)	$ 1,153,383	$ 1,151,032	$ 1,138,120
Group B [Member]
Schedule of Convertible Debt [Line Items]
Rate	6%	6%
Maturity	Oct. 31, 2024	Oct. 31, 2024
Collateral	None	None
Conversion Rate	80%	80%
Carrying Amount (in Dollars)	$ 5,154,000	$ 5,154,000	5,154,000
Group C [Member]
Schedule of Convertible Debt [Line Items]
Rate	6%	6%
Maturity	Oct. 31, 2024	Oct. 31, 2024
Collateral	None	None
Conversion Rate	80%	80%
Carrying Amount (in Dollars)	$ 3,945,020	$ 3,873,417	3,259,458
Group D [Member]
Schedule of Convertible Debt [Line Items]
Rate	6%	6%
Maturity	Oct. 31, 2024	Oct. 31, 2024
Collateral	None	None
Conversion Rate	50%	50%
Carrying Amount (in Dollars)	$ 2,000,000	$ 1,950,160	1,036,026
Group E [Member]
Schedule of Convertible Debt [Line Items]
Rate	6%	6%
Maturity	Oct. 31, 2024	Oct. 31, 2024
Collateral	None	None
Conversion Rate	50%	50%
Carrying Amount (in Dollars)	$ 1,100,000	$ 1,100,000
Group F [Member]
Schedule of Convertible Debt [Line Items]
Rate	6%	6%
Maturity	Oct. 31, 2024	Oct. 31, 2024
Collateral	None	None
Conversion Rate	50%	50%
Carrying Amount (in Dollars)	$ 2,112,174	$ 1,381,732
Blink Bio [Member]
Schedule of Convertible Debt [Line Items]
Rate	10%	10%
Maturity	Mar. 15, 2022	Mar. 15, 2022
Collateral	None	None
Conversion Rate	100%	100%
Carrying Amount (in Dollars)
Minimum [Member] | Group A [Member]
Schedule of Convertible Debt [Line Items]
Conversion Rate	80%	80%
Maximum [Member] | Group A [Member]
Schedule of Convertible Debt [Line Items]
Conversion Rate	87.50%	87.50%

Convertible Debt (Details) - _7

Convertible Debt (Details) - Schedule of Convertible Debt Balance - Convertible Debt [Member] - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Debt A [Member]
Schedule of Convertible Debt Balance [Line Items]
Principal amount outstanding	$ 1,154,000	$ 1,154,000
Less: discounts (issuance, redemptions)	(185,224)	(185,224)
Amortization of discounts	182,256	169,344
Carrying value	1,151,032	1,138,120
Less Related Party Portion	(100,000)	(100,000)
Convertible Notes	1,051,032	1,038,120
Debt B [Member]
Schedule of Convertible Debt Balance [Line Items]
Principal amount outstanding	5,154,000	5,154,000
Less: discounts (issuance, redemptions)	(1,818,939)	(1,818,939)
Amortization of discounts	1,818,939	1,818,939
Carrying value	5,154,000	5,154,000
Debt C [Member]
Schedule of Convertible Debt Balance [Line Items]
Principal amount outstanding	3,945,020	3,820,020
Less: discounts (issuance, redemptions)	(1,088,223)	(1,063,223)
Amortization of discounts	1,016,620	462,048
Carrying value	3,873,417	3,218,845
Debt D [Member]
Schedule of Convertible Debt Balance [Line Items]
Principal amount outstanding	2,000,000	2,000,000
Less: discounts (issuance, redemptions)	(1,864,654)	(1,539,654)
Amortization of discounts	1,814,814	376,321
Carrying value	1,950,160	836,667
Debt E [Member]
Schedule of Convertible Debt Balance [Line Items]
Principal amount outstanding	1,100,000
Less: discounts (issuance, redemptions)	(550,000)
Amortization of discounts	550,000
Carrying value	1,100,000
Less Related Party Portion	(50,000)
Convertible Notes	1,050,000
Debt F [Member]
Schedule of Convertible Debt Balance [Line Items]
Principal amount outstanding	1,932,500
Less: discounts (issuance, redemptions)	(966,250)
Amortization of discounts	415,482
Carrying value	$ 1,381,732

Convertible Debt (Details) - _8

Convertible Debt (Details) - Schedule of Fair Value of the Redemption Liability - USD ($)	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Fair Value of the Redemption Liability [Line Items]
New embedded redemption value	$ 5,055,804	$ 4,580,304	$ 3,039,054
New Embedded Redemption Value – Group A [Member]
Schedule of Fair Value of the Redemption Liability [Line Items]
New embedded redemption value	144,250	144,250	144,250
New Embedded Redemption Value – Group B [Member]
Schedule of Fair Value of the Redemption Liability [Line Items]
New embedded redemption value	1,130,800	1,130,800	1,130,800
New Embedded Redemption Value – Group C [Member]
Schedule of Fair Value of the Redemption Liability [Line Items]
New embedded redemption value	789,004	789,004	764,004
New Embedded Redemption Value – Group D [Member]
Schedule of Fair Value of the Redemption Liability [Line Items]
New embedded redemption value	1,000,000	1,000,000	1,000,000
New Embedded Redemption Value – Group E [Member]
Schedule of Fair Value of the Redemption Liability [Line Items]
New embedded redemption value	550,000	550,000
New Embedded Redemption Value – Group F [Member]
Schedule of Fair Value of the Redemption Liability [Line Items]
New embedded redemption value	$ 1,441,750	$ 966,250

Convertible Debt (Details) - _9

Convertible Debt (Details) - Schedule of Debt Issuance Liability is Re-Measured - USD ($)	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Debt Issuance
Total Net Debt Issuance		$ 9,133	$ 310,588
Group A [Member]
Debt Issuance
Total Net Debt Issuance
Group B [Member]
Debt Issuance
Total Net Debt Issuance
Group C [Member]
Debt Issuance
Total Net Debt Issuance		9,133	114,000
Group D [Member]
Debt Issuance
Total Net Debt Issuance			$ 196,588

Convertible Debt (Details) -_10

Convertible Debt (Details) - Schedule of Company’s Make-Whole Share Liability - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Schedule of Company’s Make-Whole Share Liability [Line Items]
Shares	65,000	65,000
Value	$ 130,000	$ 130,000
Alan Musso [Member] | Shares Officers & Directors [Member]
Schedule of Company’s Make-Whole Share Liability [Line Items]
Position	Former CFO	Former CFO
Shares	6,250	6,250
Value	$ 12,500	$ 12,500
Date Earned	March 1, 2023	March 1, 2023
Christopher Acevedo [Member] | Shares Officers & Directors [Member]
Schedule of Company’s Make-Whole Share Liability [Line Items]
Position	Current CFO	Current CFO
Shares	18,750	18,750
Value	$ 37,500	$ 37,500
Date Earned	Upon IPO	Upon IPO
Joacim Borg [Member] | Shares Officers & Directors [Member]
Schedule of Company’s Make-Whole Share Liability [Line Items]
Position	Director	Director
Shares	40,000	40,000
Value	$ 80,000	$ 80,000
Date Earned	July 1, 2022	July 1, 2022

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2019
Income Taxes [Line Items]
Federal tax rate	21%
Federal net operating loss	$ 16,269,893	$ 13,373,874	$ 292,144
NOL carryforward expire date	2037
Maryland rate [Member]
Income Taxes [Line Items]
Tax rate	8.25%

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Deferred Tax Assets and Liabilities [Abstract]
Net operating loss carryforwards	$ 4,758,944	$ 3,911,858
General Business Credit Carryover	1,408,963	703,373
R&D Credit (available for payroll tax offset)	268,568	285,518
Subtotal	6,436,475	4,900,749
Valuation allowance	(6,436,475)	(4,900,749)
Total deferred tax assets

Commitments and Contingencies_6

Commitments and Contingencies (Details) - Schedule of Milestone Events and Financial Terms - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Funding Milestone Paid [Member]
Schedule of Milestone Events and Financial Terms [Line Items]
Milestone	$ 1,550,000	$ 1,550,000
First Clinical Trial [Member]
Schedule of Milestone Events and Financial Terms [Line Items]
Milestone	1,375,000	1,375,000
First Licensed Product [Member]
Schedule of Milestone Events and Financial Terms [Line Items]
Milestone	$ 5,000,000	5,000,000
Cumulative Net Sales of all Licensed Products in excess of Twenty Million US Dollars [Member]
Schedule of Milestone Events and Financial Terms [Line Items]
Milestone		1,500,000
Cumulative Net Sales of all Licensed Products in excess of Fifty Million US Dollars .Cumulative Net Sales of all Licensed Products in ex [Member]
Schedule of Milestone Events and Financial Terms [Line Items]
Milestone		5,000,000
Cumulative Net Sales of all Licensed Products in excess of One Hundred Million US Dollar [Member]
Schedule of Milestone Events and Financial Terms [Line Items]
Milestone		$ 10,000,000

Commitments and Contingencies_7

Commitments and Contingencies (Details) - Schedule of Future Milestones - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
License Fee to utilize proprietary technology (paid) [Member]
Schedule of Future Milestones [Line Items]
Milestone bearing event	$ 300,000	$ 300,000
Good Laboratory Practices [Member]
Schedule of Future Milestones [Line Items]
Milestone bearing event	375,000	375,000
Completion of a Phase I Clinical Trial [Member]]
Schedule of Future Milestones [Line Items]
Milestone bearing event	1,500,000	1,500,000
Completion of a Phase II Clinical Trial [Member]
Schedule of Future Milestones [Line Items]
Milestone bearing event	2,500,000	2,500,000
Filing of an NDA, BLA or MAA registration (or the equivalent in any other territory around the world) [Member]
Schedule of Future Milestones [Line Items]
Milestone bearing event	6,000,000	6,000,000
Regulatory Approval in the first of the United States, within the EU or within the UK [Member]
Schedule of Future Milestones [Line Items]
Milestone bearing event	$ 12,000,000	12,000,000
Convertible Note [Member] | License Fee to utilize proprietary technology (paid) [Member]
Schedule of Future Milestones [Line Items]
Milestone bearing event		$ 2,400,000

Commitments and Contingencies_8

Commitments and Contingencies (Details) - Schedule of Certain Fees and Corresponding Payment Amounts - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Service Fee Advance (paid) [Member]
Schedule of Certain Fees and Corresponding Payment Amounts [Line Items]
George Clinical Payment	$ 49,989	$ 49,989
Service Fee Advance of $212,335 minus the amount already paid, plus PTC Fee Advance of $31,325 (paid) [Member]
Schedule of Certain Fees and Corresponding Payment Amounts [Line Items]
George Clinical Payment	193,671	193,671
Statistics Fees – 35% on Electronic Data Capture (EDC) Go Live Date [Member]
Schedule of Certain Fees and Corresponding Payment Amounts [Line Items]
George Clinical Payment	47,740	47,740
Statistics Fees – 35% on Development of SAP tables [Member]
Schedule of Certain Fees and Corresponding Payment Amounts [Line Items]
George Clinical Payment	47,740	47,740
Statistics Fees – 30% on Final Analysis [Member]
Schedule of Certain Fees and Corresponding Payment Amounts [Line Items]
George Clinical Payment	$ 40,920	$ 40,920
Service Fees – Remainder Due [Member]
Schedule of Certain Fees and Corresponding Payment Amounts [Line Items]
Service Fees, Remainder Due	Split monthly over course of study	Split monthly over course of Study

Equity (Details) - Schedule o_2

Equity (Details) - Schedule of Aggregate Liquidation Payment - shares	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Aggregate Liquidation Payment [Line Items]
Total Shares Issued		1,302,082	1,302,082
Shares Issued to Investors [Member]
Schedule of Aggregate Liquidation Payment [Line Items]
Total Shares Issued		1,302,082	1,302,082