Bullfrog AI Holdings, Inc. Common Stock (BFRG) 10-K 25 Apr 23 2022 FY Annual report Financial data

Cover

Cover - shares	12 Months Ended
	Dec. 31, 2022	Apr. 14, 2023
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	001-41600
Entity Registrant Name	BULLFROG AI HOLDINGS, INC.
Entity Central Index Key	0001829247
Entity Tax Identification Number	84-4786155
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	325 Ellington Blvd.
Entity Address, Address Line Two	Unit 317
Entity Address, City or Town	Gaithersburg
Entity Address, State or Province	MD
Entity Address, Postal Zip Code	20878
City Area Code	(240)
Local Phone Number	658-6710
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	No
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		6,086,952
Documents Incorporated by Reference [Text Block]	None.
ICFR Auditor Attestation Flag	false
Auditor Firm ID	2738
Auditor Name	M&K CPAS, PLLC
Auditor Location	Houston, Texas
Common Stock, Par Value $0.00001 Per Share [Member]
Title of 12(b) Security	Common Stock, par value $0.00001 per share
Trading Symbol	BFRG
Security Exchange Name	NASDAQ
Tradable Warrants [Member]
Title of 12(b) Security	Tradable Warrants
Trading Symbol	BFRGW
Security Exchange Name	NASDAQ

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
CURRENT ASSETS:
Cash	$ 57,670	$ 10,014
Prepaid expense	15,000
Total Current Assets	72,670	10,014
NON-CURRENT ASSETS:
Property and Equipment, net	7,699
Total Non-Current Assets	7,699
TOTAL ASSETS	80,369	10,014
CURRENT LIABILITIES:
Accounts payable	543,993	68,594
Accrued expenses	416,072	68,557
Accrued expenses-related party	566,916	285,666
Deferred revenue	32,000	10,000
Notes payable-related party		49,000
Convertible notes, net of $0 and $12,962 debt discount, respectively	1,323,890	284,038
Convertible notes-related party, net of $0 and $1,584 debt discount, respectively	254,850	253,266
Total Current Liabilities	3,137,721	1,019,121
TOTAL LIABILITIES	3,137,721	1,019,121
STOCKHOLDERS’ DEFICIT:
Series A Preferred stock, $0.00001 par value, 5,500,000 shares authorized; 73,449 and 0 shares are issued and outstanding, respectively,	1
Common stock, $0.00001 par value, 100,000,000 shares authorized; 4,021,935 and 4,622,789 shares are issued and outstanding as of December 31, 2022 and 2021, respectively	40	46
Additional paid-in capital	1,341,662	587,415
Accumulated deficit	(4,399,055)	(1,596,568)
TOTAL STOCKHOLDERS’ DEFICIT	(3,057,352)	(1,009,107)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$ 80,369	$ 10,014

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Debt discount	$ 0	$ 12,962
Preferred stock, par value	$ 0.00001
Preferred stock, shares authorized	10,000,000
Preferred stock, shares issued		0
Common stock, par value	$ 0.00001	$ 0.00001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares, issued	4,021,935	4,622,789
Common stock, shares, outstanding	4,021,935	4,622,789
Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	5,500,000	5,500,000
Preferred stock, shares issued	73,449	0
Preferred stock, shares outstanding	73,449	0
Related Party [Member]
Debt discount	$ 0	$ 1,584

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
NET REVENUES:
Revenues, net	$ 10,000
TOTAL NET REVENUES	10,000
COST OF GOODS SOLD:
Cost of goods sold	800
TOTAL COST OF GOODS SOLD	800
GROSS PROFIT	9,200
OPERATING EXPENSES:
Research and development expenses	609,270	25,000
General and administrative expenses	1,307,882	327,329
Payroll and salary	98,250
Payroll and salary-related party	449,599	203,033
TOTAL OPERATING EXPENSES	2,465,001	555,362
(LOSS) FROM OPERATIONS	(2,455,801)	(555,362)
OTHER INCOME (EXPENSE):
Interest expense	(347,145)	(40,395)
Other Income	459	9,917
TOTAL OTHER (EXPENSE)	(346,686)	(30,478)
NET  (LOSS)	$ (2,802,487)	$ (585,840)
NET (LOSS) PER COMMON SHARE:
Basic and diluted	$ (0.70)	$ (14)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING:
Basic and diluted	4,009,852	4,116,336

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' (Deficiency) Equity - USD ($)	Preferred Stock [Member] Series A Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Receivables from Stockholder [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2020		$ 36	$ 470,274	$ (100)	$ (1,010,728)	$ (540,518)
Beginning balance, shares at Dec. 31, 2020		3,603,422
Cash from subscription receivables				100		100
Warrants issued with convertible notes			13,661			13,661
Imputed Interest			4,539			4,539
Equity compensation			9,385			9,385
Equity compensation		$ 10	89,556			89,566
Equity compensation, shares		1,019,367
Net (Loss)					(585,840)	(585,840)
Balance at Dec. 31, 2021		$ 46	587,415		(1,596,568)	(1,009,107)
Balance, shares at Dec. 31, 2021		4,622,789
Imputed Interest			9,221			9,221
Equity compensation			340,152			340,152
Net (Loss)					(2,802,487)	(2,802,487)
Conversion of convertible notes		$ 2	226,136			226,138
Conversion of convertible notes, shares		205,984
Reclassification of warrant			(11,097)			(11,097)
Shares cancellation		$ (1)	1
Shares cancellation, shares		(112,225)
Shares issuance for license			189,828			189,828
Shares issuance for license, shares		39,879
Common stocks converted to Series A Preferred stock	$ 1	$ (7)	6
Common stocks converted to Series A Preferred stock, shares	73,449	(734,492)
Balance at Dec. 31, 2022	$ 1	$ 40	$ 1,341,662		$ (4,399,055)	$ (3,057,352)
Balance, shares at Dec. 31, 2022	73,449	4,021,935

Consolidated Statements of Cash

Consolidated Statements of Cash Flow - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss)	$ (2,802,487)	$ (585,840)
Adjustment to reconcile change in net (loss) to net cash and cash equivalents used in operating activities:
Gain on debt forgiveness		(9,917)
Depreciation expense	1,045
Shares issuance for license	189,828
Stock-based compensation	340,152	98,951
Amortization of debt discount	214,429	12,665
Imputed Interest	9,221	4,539
Changes in operating assets and liabilities:
Prepaid Expense	(15,000)
Accounts payable	475,399	(25,853)
Accrued expenses	373,273	27,384
Accrued expenses-related party	281,250	85,666
Deferred revenue	22,000	10,000
NET CASH USED IN OPERATING ACTIVITIES	(910,890)	(382,405)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of Property and Equipment	(8,744)
NET CASH FROM INVESTING ACTIVITIES	(8,744)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from convertible notes payables	1,016,290
Proceeds from convertible notes payables-related party		298,900
Repayment of note payable and interest-related party	(49,000)
Proceeds from notes payables - related party		88,400
Proceeds from subscription payable		100
NET CASH FROM FINANCING ACTIVITIES	967,290	387,400
Net increase/(decrease) in cash and cash equivalents	47,656	4,995
Cash, beginning of year	10,014	5,019
Cash, end of period	57,670	10,014
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	5,757
Cash paid for taxes
SUPPLEMENTAL DISCLOSURE of NON-CASH ACTIVITY:
Reclassification of warrant	11,097
Conversion of Convertible Note payable	226,138
Cancellation of common stocks	8
Shares issued for license	189,828
Shares issued for services	340,152	20
Warrants issued with convertible notes		$ 13,661

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND NATURE OF BUSINESS	NOTE 1 – ORGANIZATION AND NATURE OF BUSINESS Bullfrog AI Holdings, Inc. was incorporated in the State of Nevada on February 6, 2020. Bullfrog AI Holdings, Inc. is the parent company of Bullfrog AI, Inc. and Bullfrog AI Management, LLC. which were incorporated in Delaware and Maryland, in 2017 and 2021, respectively. All of our operations are currently conducted through BullFrog AI Holdings, Inc., which began operations on February 6, 2020. We are a company focused specifically on advanced AI/ML-driven analysis of complex data sets in medicine and healthcare. Our objective is to utilize our platform for precision medicine approach to drug asset enablement through external partnerships and selective internal development. Most new therapeutics will fail at some point in preclinical or clinical development. This is the primary driver of the high cost of developing new therapeutics. A major part of the difficulty in developing new therapeutics is efficient integration of complex and highly dimensional data generated at each stage of development to de-risk subsequent stages of the development process. Artificial Intelligence and Machine Learning (AI/ML) has emerged as a digital solution to help address this problem. We use artificial intelligence and machine learning to advance medicines for both internal and external projects. Most current AI/ML platforms still fall short in their ability to synthesize disparate, high-dimensional data for actionable insight. Our platform technology, named, bfLEAP™ is an analytical AI/ML platform developed at The Johns Hopkins University Applied Physics Laboratory (JHU-APL) which is able to surmount the challenges of scalability and flexibility currently hindering researchers and clinicians by providing a more precise, multi-dimensional understanding of their data. We are deploying bfLEAP™ for use at several critical stages of development for internal programs and through strategic partnerships and collaborations with the intention of streamlining data analytics in therapeutics development, decreasing the overall development costs by decreasing failure rates for new therapeutics, and impacting the lives of countless patients that may otherwise not receive the therapies they need. The bfLEAP™ platform utilizes both supervised and unsupervised machine learning – as such, it is able to reveal real/meaningful connections in the data without the need for an a priori hypothesis. Algorithms used in the bfLEAP™ platform are designed to handle highly imbalanced data sets to successfully identify combinations of factors that are associated with outcomes of interest. Our primary goal is to improve the odds of success at any stage of pre-clinical and clinical therapeutics development, for in house programs, and our strategic partners and collaborators. Our primary business model is enabling the success of ongoing clinical trials or rescue of late stage failed drugs (i.e., Phase 2 or Phase 3 clinical trial failures) for development and divestiture; although, we will also consider collaborations for earlier stage drugs. We hope to accomplish this through strategic acquisitions of current clinical stage and failed drugs for in-house development, or through strategic partnerships with biopharmaceutical industry companies. We are able to pursue our drug asset enhancement business by leveraging a powerful and proven AI/ML platform (trade name: bfLEAP™) initially developed at JHU-APL. We believe the bfLEAP™ analytics platform is a potentially disruptive tool for analysis of pre-clinical and/or clinical data sets, such as the robust pre-clinical and clinical trial data sets being generated in translational R&D and clinical trial settings.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2– SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates in the Preparation of Financial Statements The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires us to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Estimates include, but are not limited to, revenue recognition, allowances for doubtful accounts, recoverability of deferred tax assets and certain other of our accrued liabilities. Actual results could differ from those estimates. Financial Instruments The carrying value of short-term instruments, including cash and cash equivalents, accounts payable and accrued expenses approximate fair value due to the relatively short period to maturity for these instruments. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The Company utilizes a three-level valuation hierarchy for disclosures of fair value measurements, defined as follows: Level 1 - inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 - inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments. Level 3 - inputs to the valuation methodology are unobservable and significant to the fair value. The Company does not have any assets or liabilities that are required to be measured and recorded at fair value on a recurring basis. Revenue Recognition For annual reporting periods after December 15, 2017, the Financial Accounting Standards Board (“FASB”) made effective ASU 2014-09 “Revenue from Contracts with Customers,” to supersede previous revenue recognition guidance under current U.S. GAAP. Revenue is now recognized in accordance with FASB ASC Topic 606, Revenue Recognition. The objective of the guidance is to establish the principles that an entity shall apply to report useful information to users of financial statements about the nature, amount, timing, and uncertainty of revenue and cash flows arising from a contract with a customer. The core principle is to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. Two options were made available for implementation of the standard: the full retrospective approach or modified retrospective approach. The guidance became effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, with early adoption permitted. We have adopted FASB ASC Topic 606 for our reporting period as of the year-ended December 31, 2019. As of December 31, 2021, we have had no 10,000 32,000 10,000 Revenue is recognized based on the following five step model: - Identification of the contract with a customer This step outlines the criteria that must be met when establishing a contract with a customer to supply goods or services - Identification of the performance obligations in the contract This step describes how distinct performance obligations in the contract must be handled - Determination of the transaction price This step outlines what must be considered when establishing the transaction price, which is the amount the business expects to receive for transferring the goods and services to the customer - Allocation of the transaction price to the performance obligations in the contract This step outlines guidelines for allocating the transaction price across the contract’s separate performance obligations, and is what the customer agrees to pay for the goods and services - Recognition of revenue when, or as, the Company satisfies a performance obligation Revenue can be recognized as the business meets each performance obligation. This step specifies how that should happen Contract Services The Company anticipates that the majority of revenues to be recognized in the near future will result from our fee for service partnership offering, designed for biopharmaceutical companies, as well as other organizations, of all sizes that have challenges analyzing data throughout the drug development process. The Company provides the customer with an analysis of large complex data sets using the Company’s proprietary Artificial Intelligence / Machine Learning platform called bfLEAP™. This platform is designed to predict targets of interest, patterns, relationships, and anomalies. The Company believes that there will be additional on-going work requested from partners therefore the service model utilizes a master services agreement with work or task orders issued for discrete analysis performed at the discovery, preclinical, or clinical stages of drug development. The Company receives a cash fee and in some instances the potential for rights to new intellectual property generated from the analysis. Collaborative Arrangements The Company also intends to enter collaborative arrangements with pharmaceutical companies who have drugs that have failed late Phase 2 or Phase 3 trials. These arrangements could take several forms including true partnerships where BullFrog contributes data analysis using the bfLEAP™ platform with the partner contributing the drug candidate and other resources needed to continue development towards commercialization with BullFrog receiving an equity or royalty right in the commercialized product. In other arrangements the Company may earn cash payments based on achieving certain milestones as determined under each specific arrangement. Acquisition of Rights to Certain Drugs In certain circumstances, we may also acquire rights to drugs that are in early-stage clinical trials, use our technology to sponsor and support a successful later stage precision medicine trial, and divest the asset. The same process may apply to the discovery of new drugs. In these instances, divestiture may be in the form of an outright sale of all rights or possibly a license to develop and commercialize enhanced development candidates. License agreements could include developmental and commercial milestones in addition to royalties. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the fair value of the Company’s stock, stock-based compensation, fair values relating to derivative liabilities, debt discounts and the valuation allowance related to deferred tax assets. Actual results may differ from these estimates. Cash The Company considers cash to consist of cash on hand and temporary investments having an original maturity of 90 days or less that are readily convertible into cash. As of December 31, 2022 and 2021, cash balances were $ 57,670 10,014 Concentrations of Credit Risk The Company’s financial instruments that are exposed to a concentration of credit risk are cash and accounts receivable. Occasionally, the Company’s cash in interest-bearing accounts may exceed FDIC insurance limits. The financial stability of these institutions is periodically reviewed by senior management. Accounts Receivable Trade receivables are carried at their estimated collectible amounts. Trade credit is generally extended on a short-term basis. Thus, trade receivables do not bear interest. Trade accounts receivable are periodically evaluated for collectability based on past credit history with customers and their current financial condition. Allowance for Doubtful Accounts Any charges to the allowance for doubtful accounts on accounts receivable are charged to operations in amounts sufficient to maintain the allowance for uncollectible accounts at a level management believes is adequate to cover any probable losses. Management determines the adequacy of the allowance based on historical write-off percentages and the current status of accounts receivable. Accounts receivables are charged off against the allowance when collectability is determined to be permanently impaired. As of December 31, 2022 and 2021, allowance for doubtful accounts was $ 0 Inventories The Company does not have inventory and does not plan to have inventory in the near future. Cost of Sales Cost of sales is comprised of royalties and the cost of outsourced services provided to the Company related to customer service contracts. We recognized $ 800 8% 10,000 Property and Equipment Property and equipment are stated at cost. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. For financial statement purposes, property and equipment are recorded at cost and depreciated using the straight-line method over their estimated useful lives. Advertising The Company follows the policy of charging the costs of advertising to expense as incurred. Income Taxes Deferred income tax assets and liabilities are determined based on the estimated future tax effects of net operating loss and credit carry forwards and temporary differences between the tax basis of assets and liabilities and their respective financial reporting amounts measured at the current enacted tax rates. The Company records an estimated valuation allowance on its deferred income tax assets if it is not more likely than not that these deferred income tax assets will be realized. The Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the condensed consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. As of December 31, 2022 and 2021, the Company has not recorded any unrecognized tax benefits. Stock-Based Compensation Employee and non-employee share-based compensation is measured at the grant date, based on the fair value of the award, and is recognized as an expense over the requisite service period. Net Loss per Share We compute net loss per share in accordance with ASC 260, Earning per Share. We report both basic and diluted loss per share. Loss earnings per share is calculated based on the weighted average number of shares of common stock outstanding and excludes the dilutive effect of warrants, stock options or any other type of convertible securities. Considering that the Common shares of the Company were not publicly traded as of December 31, 2022, the contingently convertible notes and related dilutive shares are not included in the dilutive shares calculation upon the Initial Public Offering (IPO). Diluted loss per share is calculated based on the weighted average number of shares of common stock outstanding and the dilutive effect of stock options, warrants and other types of convertible securities are included in the calculation. Dilutive securities are excluded from the diluted earnings per share calculation because their effect is anti-dilutive. As of December 31, 2021 and December 31, 2022, 927,373 753,174 486,571 56,242 Recent Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). This ASU requires lessees to recognize a lease liability, on a discounted basis, and a right-of-use asset for substantially all leases, as well as additional disclosures regarding leasing arrangements. In July 2018, the FASB issued ASU 2018-11, Leases (Topic 842), which provides an optional transition method of applying the new lease standard. Topic 842 can be applied using either a modified retrospective approach at the beginning of the earliest period presented, or as permitted by ASU 2018-11, at the beginning of the period in which it is adopted. We adopted this standard using a modified retrospective approach since inception of the company. The modified retrospective approach includes a number of optional practical expedients relating to the identification and classification of leases that commenced as of the inception of the company; initial direct costs for leases that commenced as of inception of the company; and the ability to use hindsight in evaluating lessee options to extend or terminate a lease or to purchase the underlying asset. The Company elected the package of practical expedients permitted under ASC 842 allowing it to account for its prior operating lease that commenced before the adoption date as an operating lease under the new guidance without reassessing (i) whether the contract contains a lease; (ii) the classification of the lease; or (iii) the accounting for indirect costs as defined in ASC 842. All staff are working remotely; therefore, the Company does not currently have a lease or rent office space. Consistent with ASC 842-20-50-4, the Company’s financial statements for the years ended December 31, 2022 and 2021, do not have a monthly rent obligation. The Company had no cash flows arising from a lease, no finance lease cost, short term lease cost, or variable lease costs. The Company does not produce any sublease income or any net gain or loss recognized from sale and leaseback transactions. As a result, the Company did not need to segregate amounts between finance and operating leases for cash paid for amounts included in the measurement of lease liabilities, segregated between operating and financing cash flows; supplemental non-cash information on lease liabilities arising from obtaining right-of-use assets; weighted-average calculations for the remaining lease term; or the weighted-average discount rate. The adoption of this guidance resulted in no significant impact to the Company’s results of operations or cash flows. In December 2019, the FASB issued ASU No. 2019-12 - Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes (“ASU 2019-12”). ASU 2019-12 is part of the FASB’s overall simplification initiative and seeks to simplify the accounting for income taxes by updating certain guidance and removing certain exceptions. The updated guidance is effective for fiscal years beginning after December 15, 2020 and interim periods within those fiscal years. Early adoption is permitted. The adoption of this update did not have a material effect on the Company’s financial statements. In August 2020, the FASB issued ASU 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470- 20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06”), which simplifies the accounting for certain financial instruments with characteristics of liabilities and equity. This ASU (1) simplifies the accounting for convertible debt instruments and convertible preferred stock by removing the existing guidance in ASC 470-20, Debt: Debt with Conversion and Other Options, that requires entities to account for beneficial conversion features and cash conversion features in equity, separately from the host convertible debt or preferred stock; (2) revises the scope exception from derivative accounting in ASC 815-40 for freestanding financial instruments and embedded features that are both indexed to the issuer’s own stock and classified in stockholders’ equity, by removing certain criteria required for equity classification; and (3) revises the guidance in ASC 260, Earnings Per Share, to require entities to calculate diluted earnings per share (EPS) for convertible instruments by using the if-converted method. In addition, entities must presume share settlement for purposes of calculating diluted EPS when an instrument may be settled in cash or shares. For SEC filers, excluding smaller reporting companies, ASU 2020-06 is effective for fiscal years beginning after December 15, 2021 including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020. For all other entities, ASU 2020-06 is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Entities should adopt the guidance as of the beginning of the fiscal year of adoption and cannot adopt the guidance in an interim reporting period. The Company elected early adoption, effective January 1, 2021. Considering that the Common shares of the Company were not publicly traded as of December 31, 2022, the convertible options are not considered to be readily convertible to cash. In addition, the beneficial conversion feature was eliminated under ASU 2020-06. Therefore, no derivative liabilities will be triggered from these convertible notes. In October 2020, the FASB issued ASU 2020-10, Codification Improvements, which updates various codification topics by clarifying or improving disclosure requirements to align with the SEC’s regulations. The Company adopted ASU 2020-10 as of the reporting period beginning January 1, 2021. The adoption of this update did not have a material effect on the Company’s financial statements. The Company does not believe that any other recently issued effective pronouncements, or pronouncements issued but not yet effective, if adopted, would have a material effect on the accompanying financial statements. COVID-19 In March 2020, the World Health Organization declared the global emergence of the COVID-19 pandemic. The impact of COVID-19 on the Company’s business is currently unknown. The Company will continue to monitor guidance and orders issued by federal, state, and local authorities with respect to COVID-19. As a result, the Company may take actions that alter its business operations as may be required by such guidance and orders or take other steps that the Company determines are in the best interest of its employees, customers, partners, suppliers and stockholders. Any such alterations or modifications could cause substantial interruption to the Company’s business and could have a material adverse effect on the Company’s business, operating results, financial condition, and the trading price of the Company’s common stock, and could include temporary closures of one or more of the Company’s facilities; temporary or long-term labor shortages; temporary or long-term adverse impacts on the Company’s supply chain and distribution channels; and the potential of increased network vulnerability and risk of data loss resulting from increased use of remote access and removal of data from the Company’s facilities. In addition, COVID-19 could negatively impact capital expenditures and overall economic activity in the impacted regions or depending on the severity, globally, which could impact the demand for the Company’s products and services. It is unknown whether and how the Company may be impacted if the COVID-19 pandemic persists for an extended period of time or if there are increases in its breadth or in its severity, including as a result of the waiver of regulatory requirements or the implementation of emergency regulations to which the Company is subject. The COVID-19 pandemic poses a risk that the Company or its employees, contractors, suppliers, and other partners may be prevented from conducting business activities for an indefinite period. The Company may incur expenses or delays relating to such events outside of its control, which could have a material adverse impact on its business, operating results, financial condition and the trading price of its common stock. Going Concern The Company has had negative cash flows from operations and operated at a net loss since inception. In the prior year our auditors included a paragraph in their opinion regarding the substantial doubt that existed of our ability to continue as a going concern. As noted in note 14 we completed our initial public offering subsequent to year end. We believe that the funds raised and notes that were converted from debt to equity now provides enough liquidity to alleviate the substantial doubt. There can be no assurance that we will not need additional funding in the future.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 3 – PROPERTY AND EQUIPMENT Property and equipment consisted of the following: During the year ended December 31, 2022, the Company acquired $ 8,744 1,045 7,699 Depreciation expense totaled $ 1,045 0

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	12 Months Ended
	Dec. 31, 2022
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	NOTE 4 – ACCOUNTS PAYABLE AND ACCRUED EXPENSES As of December 31, 2022 and 2021, the Company had accounts payable and accrued expenses totaling $ 1,526,981 422,817

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 5 – NOTES PAYABLE On May 5, 2020 the Company received an SBA PPP loan in the amount of $ 9,917 1%

NOTES PAYABLE RELATED PARTY

NOTES PAYABLE RELATED PARTY	12 Months Ended
	Dec. 31, 2022
Notes Payable Related Party
NOTES PAYABLE RELATED PARTY	NOTE 6 – NOTES PAYABLE RELATED PARTY On June 15, 2021, the company entered into an unsecured short term loan agreement with a related party for an aggregate principal balance of $ 34,000 5% 1% On November 19, 2021, 2021, the company entered into an unsecured short term loan agreement with a related party for an aggregate principal balance of $ 5,000 5% 1% On December 13, 2021, the company entered into an unsecured short term loan agreement with a related party for an aggregate principal balance of $ 10,000 5% 1%

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	NOTE 7 – CONVERTIBLE NOTES PAYABLE On March 27, 2020, the company entered into a convertible loan agreement with the Maryland Technology Development Corporation with a principal balance of $ 200,000 6% September 27, 2021 226,138 205,984 5,000,000 On August 9, 2021, the company entered into a convertible loan agreement with an unrelated party to loan up to $ 195,000 9% 72,000 5% 195,000 1 5 February 9, 2022 123,000 6,150 225,000 2.50 195,000 35,078 8,393 0 64,978 On December 20, 2021, the company entered into a loan agreement with an unrelated party, with a principal balance of $ 25,000 6% December 19, 2022 2,778 10% 2,301 355,114 1 On April 11, 2022, the Company entered into an Exclusive placement agent and/or underwriter agreement with WallachBeth Capital LLC in connection with a proposed private and/or public offerings by the Company. As discussed in Footnote 2, a significant component of the Company’s plan to secure capital is the intention of the Company to seek to be listed on a national exchange through an initial public offering (“IPO”) of its common stock. WallachBeth was engaged in this regard and on April 28, 2022, the Company received net proceeds of approximately $ 775,000 91,560 100,000 27,779 10% 20% The purchasers will also be issued a warrant for each share of common stock issued upon conversion of the Note at a price equal to 110% of the IPO price or, if the Company fails to complete the IPO before October 22, 2022, 90% of the IPO price. October 31, 2022 December 31, 2022 25 4.27 As of December 31, 2022, the table below reflects the balances of the Convertible Bridge Notes sold pursuant April 11, 2022 agreement with WallachBeth. All notes are mandatorily converted at the IPO at the conversion ratio noted above and the purchasers will also be issued a warrant for each share of common stock issued upon conversion with an exercise price set by the exchange ratio. Due to the IPO price not yet being probable at year end, no current accounting for these warrants has been journalized. SCHEDULE OF CONVERTIBLE DEBT Note Date Purchase Price Principal Balance Original Issue Discount Accrued Interest Note Purchase Principal Original Issue Accrued Date Price Balance Discount Interest 4/28/2022 $ 250,000 $ 277,778 $ 27,778 $ 17,083 4/28/2022 $ 250,000 $ 277,778 $ 27,778 $ 17,083 4/28/2022 $ 250,000 $ 277,778 $ 27,778 $ 17,083 4/28/2022 $ 25,000 $ 27,778 $ 2,778 $ 1,708 4/28/2022 $ 28,000 $ 31,111 $ 3,111 $ 1,913 4/28/2022 $ 28,000 $ 31,111 $ 3,111 $ 1,913 4/28/2022 $ 35,000 $ 38,889 $ 3,889 $ 2,392 12/20/2021 $ 25,000 $ 27,778 $ 2,778 $ 2,301 4/13/2022 $ 100,000 $ 111,111 $ 11,111 $ 7,111 9/9/2022 $ 25,000 $ 27,778 $ 2,778 $ 1,088 Total $ 1,016,000 $ 1,128,889 $ 112,889 $ 69,675 * Notes sold by Company prior to the April 28, 2022 closing In August 2020, the FASB issued ASU 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470- 20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06”), which simplifies the accounting for certain financial instruments with characteristics of liabilities and equity. The Company specified that an entity should adopt the guidance as of the beginning of its annual fiscal year. After adoption of ASU 2020-06, if the equity securities underlying the conversion option are not readily convertible to cash, and the conversion option requires gross physical settlement of the underlying shares, the embedded conversion option may not meet the net settlement criterion, and therefore would not meet the definition of a derivative. Considering that the Common shares of the Company were not publicly traded as of December 31, 2022, the convertible options are not considered to be readily convertible to cash. In addition, the beneficial conversion feature was eliminated under ASU 2020-06. Therefore, no derivative liabilities will be triggered from these convertible notes. All conversions are contingent upon an effective IPO, which had not yet been considered probable.

CONVERTIBLE NOTES PAYABLE RELAT

CONVERTIBLE NOTES PAYABLE RELATED PARTY	12 Months Ended
	Dec. 31, 2022
Convertible Notes Payable Related Party
CONVERTIBLE NOTES PAYABLE RELATED PARTY	NOTE 8 – CONVERTIBLE NOTES PAYABLE RELATED PARTY On July 8, 2021, the company entered into a Simple Agreement for Future Equity (SAFE), with a related party, with an amount of $ 150,000 , with 0 % interest. Under the SAFE agreement, if there is an Equity Financing before the termination of this SAFE , on the initial closing of such Equity Financing, this SAFE will automatically convert into the number of shares of SAFE Preferred Stock equal to the Purchase Amount divided by the Conversion Price, which means either: (1) the Safe Price (the price per share equal to the Post-Money Valuation Cap divided by the Company If there is a Liquidity Event before the termination of this SAFE , this SAFE will automatically be entitled (subject to the liquidation priority set forth in Section 1(d) below) to receive a portion of Proceeds, due and payable to the Investor immediately prior to, or concurrent with, the consummation of such Liquidity Event, equal to the greater of (i) the Purchase Amount (the “Cash-Out Amount”) or (ii) the amount payable on the number of shares of Common Stock equal to the Purchase Amount divided by the Liquidity Price (the “Conversion Amount”). If any of the Company’s securityholders are given a choice as to the form and amount of Proceeds to be received in a Liquidity Event, the Investor will be given the same choice, provided that the Investor may not choose to receive a form of consideration that the Investor would be ineligible to receive as a result of the Investor’s failure to satisfy any requirement or limitation generally applicable to the Company’s securityholders, or under any applicable laws. This SAFE will automatically terminate (without relieving the Company of any obligations arising from a prior breach of or non-compliance with this SAFE ) immediately following the earliest to occur of: (i) the issuance of Capital Stock to the Investor pursuant to the automatic conversion of this SAFE under agreement; or (ii) the payment, or setting aside for payment, of amounts due the Investor pursuant to the agreement. As of December 31, 2022 and 2021, the $ 150,000 6 On August 19, 2021, the company entered into a convertible loan agreement with a related party, with a principal balance of $ 99,900 9 5 99,900 1 5 February 19, 2022 115,185 2.50 99,900 4,950 12,463.53 The SAFE and the convertible loan agreement with accrued interest converted to common stock at the IPO. The Company specified that an entity should adopt ASU 2020-06 as of the beginning of its annual fiscal year. After adoption of ASU 2020-06, no derivative liabilities will be triggered from these convertible notes. See Note 7 for details.

RELATED PARTY

RELATED PARTY	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
RELATED PARTY	NOTE 9 – RELATED PARTY During the year-ended December 31, 2021, there were 57,143 As of December 31, 2022 and 2021, the accrued salary for related parties was $ 566,916 285,666 As of December 31, 2022, the Company accrued consulting fees to related parties of $ 90,000 During the year ended December 31, 2021, the Company issued options totaling 29,286 The options have an original life of ten years and vest at different rates over as much as 24 months. During the year ended December 31, 2022, the Company did not issue any options and recognized $ 1,803

SHAREHOLDER_S DEFICT

SHAREHOLDER’S DEFICT	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
SHAREHOLDER’S DEFICT	NOTE 10– SHAREHOLDER’S DEFICT Preferred Stock The Company has 10,000,000 0.00001 no 734,492 73,449 10 4.99 he Company evaluated the terms of the exchange and determined there would be no significant change in fair value and therefore no accounting entry recorded as a result of the exchange. The value of the Series A Preferred Stock was determined to be $ 315,000 Common Stock In June of 2020, BullFrog AI Holdings, Inc. acquired BullFrog AI, Inc. via a 1:1 share exchange. Immediately prior to the share exchange, each authorized common share of BullFrog AI, Inc. was split into 25 shares of common stock The Company has 100,000,000 0.00001 734,492 205,984 226,138 112,225 38,879 189,828 4,021,935 4,622,789 After the Company signed two licenses for two drug programs from universities in the first half of 2022 it engaged an independent valuation firm to perform an Enterprise-Equity valuation. The results of this engagement resulted in an increase in the value per share of common stock used in the Black Scholes option pricing model employed to value the Company’s equity grants and warrant issuances. Our Board of Directors and stockholders approved an amendment to our Certificate of Incorporation to effect a 1-for-7 reverse stock split Stock Options During the first quarter of 2022, 399,354 (post reverse stock split) During the year ended December 31, 2021, the Company granted a total of 29,286 ten years 48 months 1,310 157 16,601 2,010 The following tables summarizes the stock options (post reverse stock split) activity for the years ended December 31, 2022 and 2021: SCHEDULE OF STOCK OPTIONS ACTIVITY Granted and outstanding, December 31, 2020 884,821 Granted during 2021 29,286 Exercised - Forfeited - Expired during 2021 (445,536 ) Granted and outstanding, December 31, 2021 468,571 Granted during 2022 - Exercised - Forfeited (399,354 ) Expired during 2022 - Granted and outstanding, December 31, 2022 69,217 SCHEDULE OF VESTED AND OUTSTANDING OPTIONS Options Intrinsic Value of Vested Options Weight Averaged exercise Price Vested and outstanding, December 31, 2020 104,795 12,706 3.36 Granted and vested during 2021 1,310 157 2.66 Exercised - - - Forfeited - - - Expired (66,524 ) (7,922 ) (3.36 ) Vested and outstanding, December 31, 2021 39,581 4,941 3.36 Granted and vested during 2022 16,661 2,010 2.73 Exercised - - - Forfeited - - - Expired - - - Vested and outstanding, December 31, 2022 56,242 6,951 3.15 As of December 31, 2022 and 2021, 16,661 1,310 0 66,524 7.08 7.38 As of December 31, 2022 and 2021, the fair value of options vested and outstanding was $ 6,951 4,941 SCHEDULE OF BLACK SCHOLES OPTION PRICING MODEL December 31, 2022 December 31, 2021 Fair Value of Common Stock on measurement date $ 4.76 $ 0.308 Risk free interest rate From 0.79 3.01 % From 1.26 1.33 % Volatility 89 % 93 % Dividend Yield 0 % 0 % Expected Term 4 10 10 (1) The risk-free interest rate was determined by management using the market yield on U.S. Treasury securities with comparable terms as of the measurement date. (2) The trading volatility was determined by calculating the volatility of the Company’s peer group. (3) The Company does not expect to pay a dividend in the foreseeable future. Warrants During the year ended December 31, 2022, the Company granted a total of 123,660 (post reverse stock split) The warrants have an original life of four to ten years and vest immediately and over 12 months. 174,105 (post reverse stock split) 337,269 51,941 11,097 42,057 shares of warrants (post reverse stock split) with an intrinsic value of $1,883 were forfeited. During the year ended December 31, 2021, the Company granted a total of 431,659 (post reverse stock split) 200,000 (post reverse stock split) 12,462 The warrants have an original life of five years and vest 30 days before the intended IPO 0 200,000 (post reverse stock split) cancelled and voided per agreement of the warrant holder and the Company. There was no gain or loss due to cancellation. 138,929 (post reverse stock split) 28,683 The warrants have an original life of ten years and vest at different rates over as much as 36 months. During the year ended December 31, 2021, the Company issued 92,859 (post reverse stock split) 12,980 five years 50,735 (post reverse stock split) 11,097 As discussed in Note 8 in May 2022, the Company and the note holders agreed to cancel and void the previous 99,000 115,185 2.50 1 15,412 . As discussed in Note 8 in May 2022, the Company and the note holders agreed to cancel and void the previous 195,000 225,000 2.50 64,978 . The 92,859 The following tables summarize the warrant activity (post reverse stock split) for the year ended December 31, 2022 and 2021, SCHEDULE OF STOCK WARRANT ACTIVITY Warrants Granted and outstanding, December 31, 2020 495,714 Granted during 2021 431,659 Exercised - Forfeited - Expired during 2021 - Granted and outstanding, December 31, 2021 927,373 Granted during 2022 123,660 Exercised - Forfeited (298,088 ) Expired during 2022 - Granted and outstanding, December 31, 2022 752,945 SCHEDULE OF VESTED AND OUTSTANDING WARRANTS Warrants Intrinsic Value of Warrants Weight Averaged exercise Price Vested and outstanding, December 31, 2020 479,940 127,480 0.98 Granted and Vested 2021 137,552 22,208 3.15 Exercised - - - Forfeited - - - Expired - - - Vested and outstanding, December 31, 2021 617,492 149,688 2.80 Granted and Vested 2022 174,105 337,263 3.15 Exercised - - - Forfeited (94,665 ) (12,980 ) - Expired - - - Vested and outstanding, December 31, 2022 696,932 473,971 1.96 As of December 31, 2022, 752,945 (post reverse stock split) 696,932 (post reverse stock split) 7.13 For the year ended December 31, 2022, the aggregate fair value of warrants vested was $ 324,283 For the year ended December 31, 2021, 927,516 617,492 22,208 7.73 As of December 31, 2021, the aggregate fair value of warrants vested was $ 149,688 The number of warrants related to the Convertible Bridge Notes discussed Note 7 is not yet determinable, given some of the terms discussed in Note 8 have not been completed. Therefore, the warrants to be issued are not accounted for in our warrants outstanding. Due to the IPO price not being completed at December 31, 2022, no current accounting for these warrants has been journalized. SCHEDULE OF BLACK SCHOLES OPTION PRICING MODEL December 31, 2022 December 31, 2021 Fair Value of Common Stock on measurement date $ 4.76 $ 0.308 Risk free interest rate From 1.86 1.97 % From 0.78 1.63 % Volatility 89 % 93 % Dividend Yield 0 % 0 % Expected Term 10 5 10 (1) The risk-free interest rate was determined by management using the market yield on U.S. Treasury securities with comparable terms as of the measurement date. (2) The trading volatility was determined by calculating the volatility of the Company’s peer group. (3) The Company does not expect to pay a dividend in the foreseeable future. (4) After the Company signed two licenses for two drug programs from universities in the first half of 2022 it engaged an independent valuation firm to perform an Enterprise-Equity valuation. The results of this engagement resulted in an increase in the value per share of common stock used in the Black Scholes option pricing model employed to value the Company’s equity grants and warrant issuances for all 2022 grant date stock prices.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 11 – INCOME TAXES As of December 31, 2022, the Company has available for federal income tax purposes a net operating loss carry forward of approximately $ 4,399,055 We have adopted the provisions of ASC 740-10-25, which provides recognition criteria and a related measurement model for uncertain tax positions taken or expected to be taken in income tax returns. ASC 740-10-25 requires that a position taken or expected to be taken in a tax return be recognized in the financial statements when it is more likely than not that the position would be sustained upon examination by tax authorities. Tax position that meets the more likely than not threshold is then measured using a probability weighted approach recognizing the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate settlement. The Company had no tax positions relating to open income tax returns that were considered to be uncertain. We file income tax returns in the U.S. and in the state of California and Utah with varying statutes of limitations. The Company’s deferred taxes as of December 31, 2022 and 2021 consist of the following: SCHEDULE OF DEFERRED TAXES 2022 2021 Non-Current deferred tax asset: Net operating loss carryforwards $ 924,000 $ 339,000 Valuation allowance (924,000 ) (339,000 ) Net non-current deferred tax asset $ — $ —

MATERIAL AGREEMENTS

MATERIAL AGREEMENTS	12 Months Ended
	Dec. 31, 2022
Material Agreements
MATERIAL AGREEMENTS	NOTE 12 – MATERIAL AGREEMENTS JHU-APL Technology License On February 7, 2018, the Company entered into an exclusive, world-wide, royalty-bearing license from JHU-APL for the technology. The license covers three (3) issued patents, 1 new provisional patent application, non-patent rights to proprietary libraries of algorithms and other trade secrets, the license also includes modifications and improvements. In October of 2021, the Company executed an Amendment to the original license which represents improvements and new advanced analytics capabilities. In consideration of the rights granted to the Company under the License Agreement JHU received a warrant equal to five ( 5% 8% 50% 1,500 20,000 80,000 300,000 st 279,159 8% 3% 50% 25% 30,000 80,000 300,000 30,000 George Washington University - Beta2-spectrin siRNA License On January 14, 2022, the Company entered into an exclusive, world-wide, royalty-bearing license from George Washington University (GWU) for rights to use siRNA targeting Beta2-spectrin in the treatment of human diseases, including hepatocellular carcinoma (HCC). The license covers methods claimed in three US and worldwide patent applications, and also includes use of this approach for treatment of obesity, non-alcoholic fatty liver disease, and non-alcoholic steatohepatitis. In consideration of the rights granted to the Company under the License Agreement GWU received a $ 20,000 3% Johns Hopkins University – Mebendazole License On February 22, 2022, the Company entered into an exclusive, world-wide, royalty-bearing license from Johns Hopkins University (JHU) for the use of an improved formulation of Mebendazole for the treatment of any human cancer or neoplastic disease. This formulation shows potent activity in animal models of different types of cancer and has been evaluated in a Phase I clinical trial in patients with high-grade glioma (NCT01729260). The trial, an open-label dose-escalation study, assessed the safety and efficacy of the improved formulation with adjuvant temozolomide in 24 patients with newly diagnosed gliomas. Investigators observed no dose-limiting toxicity in patients receiving all but the highest tested dose (200mg/kg/day). Four of the 15 patients receiving the maximum tested dose of 200mg/kg/day experienced dose-limiting toxicity, all of which were reversed by decreasing or eliminating the dose given. There were no serious adverse events attributed to mebendazole at any dose during the trial. 41.7% of patients who received mebendazole were alive at two years after enrollment, and 25% were alive at four years (Gallia et al., 2021). The license covers six (6) issued patents and one (1) pending application. In consideration of the rights granted to the Company under the License Agreement JHU will receive a staggered Upfront License Fee of $ 250,000 3.5% 5,000 10,000 20,000 30,000 50,000 250,000 250,000 50,000 10 242,671 Johns Hopkins University – Prodrug License On October 13, 2022, the Company entered into an exclusive, world-wide, royalty-bearing license from Johns Hopkins University (JHU) and the Institute of Organic Chemistry and Biochemistry (IOCB) of the Czech Academy of Sciences for rights to commercialize N-substituted prodrugs of mebendazole that demonstrate improved solubility and bioavailability. The license covers prodrug compositions and use for treating disease as claimed in multiple US and worldwide patent applications. In consideration for the rights granted to the Company under the License Agreement JHU and IOCB will receive a staggered upfront license fee of $ 100,000 . The Company will also reimburse JHU and IOCB for previously incurred patent costs. Under the terms of the License Agreement, JHU and IOCB will be entitled to four percent ( 4.0% ) royalty on net sales by the Company. In addition, the Company is required to pay JHU and IOCB minimum annual royalty payments of $ 5,000 for 2027, $ 10,000 for 2028, $ 20,000 for 2029, $ 30,000 for 2030 and $ 50,000 for 2031 and each year after until the first commercial sale after which the annual minimum royalty shall be $ 150,000 . The license agreement also contains milestone payments for patent grants, clinical development steps through the approval of an NDA and commercialization. As of December 31, 2022, the balance of accrued expense related to this license agreement was $ 133,238

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 13 – COMMITMENTS AND CONTINGENCIES The Company follows ASC 450, Contingencies, which requires the Company to assess the likelihood that a loss will be incurred from the occurrence or non-occurrence of one or more future events. Such assessment inherently involves an exercise of judgment. In assessing possible loss contingencies from legal proceedings or unasserted claims, the Company evaluates the perceived merits of such proceedings or claims, and of the relief sought or expected to be sought. If the assessment of a contingency indicates that it is probable that a material loss will be incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. While not assured, management does not believe, based upon information available at this time, that a loss contingency will have material adverse effect on the Company’s financial position, results of operations or cash flows.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 14 – SUBSEQUENT EVENTS On February 14, 2023 the Company conducted its initial public offering of 1,297,318 6.50 8.4 Each Unit consists of one share of the Company’s common stock, one tradeable warrant (each, a “Tradeable Warrant,” collectively, the “Tradeable Warrants”) to purchase one share of common stock at an exercise price of $ 7.80 one non-tradeable warrant (each, a “Non-tradeable Warrant,” collectively, the “Non-tradeable Warrants”; together with the Tradeable Warrants, each, a “Warrant,” collectively, the “Warrants”) to purchase one share of the Company’s common stock at an exercise price of $ 8.125 In connection with the offering, the Company common shares were subject to a 1-7 reverse stock split - 1 share of new common for 7 shares then outstanding common stock 55,787 276,289 276,289 $25 Between April 5 and April 13, 2023, the holders of warrants exercised 436,533 1,495,000

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Use of Estimates in the Preparation of Financial Statements	Use of Estimates in the Preparation of Financial Statements The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires us to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Estimates include, but are not limited to, revenue recognition, allowances for doubtful accounts, recoverability of deferred tax assets and certain other of our accrued liabilities. Actual results could differ from those estimates.
Financial Instruments	Financial Instruments The carrying value of short-term instruments, including cash and cash equivalents, accounts payable and accrued expenses approximate fair value due to the relatively short period to maturity for these instruments. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The Company utilizes a three-level valuation hierarchy for disclosures of fair value measurements, defined as follows: Level 1 - inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 - inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments. Level 3 - inputs to the valuation methodology are unobservable and significant to the fair value. The Company does not have any assets or liabilities that are required to be measured and recorded at fair value on a recurring basis.
Revenue Recognition	Revenue Recognition For annual reporting periods after December 15, 2017, the Financial Accounting Standards Board (“FASB”) made effective ASU 2014-09 “Revenue from Contracts with Customers,” to supersede previous revenue recognition guidance under current U.S. GAAP. Revenue is now recognized in accordance with FASB ASC Topic 606, Revenue Recognition. The objective of the guidance is to establish the principles that an entity shall apply to report useful information to users of financial statements about the nature, amount, timing, and uncertainty of revenue and cash flows arising from a contract with a customer. The core principle is to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. Two options were made available for implementation of the standard: the full retrospective approach or modified retrospective approach. The guidance became effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, with early adoption permitted. We have adopted FASB ASC Topic 606 for our reporting period as of the year-ended December 31, 2019. As of December 31, 2021, we have had no 10,000 32,000 10,000 Revenue is recognized based on the following five step model: - Identification of the contract with a customer This step outlines the criteria that must be met when establishing a contract with a customer to supply goods or services - Identification of the performance obligations in the contract This step describes how distinct performance obligations in the contract must be handled - Determination of the transaction price This step outlines what must be considered when establishing the transaction price, which is the amount the business expects to receive for transferring the goods and services to the customer - Allocation of the transaction price to the performance obligations in the contract This step outlines guidelines for allocating the transaction price across the contract’s separate performance obligations, and is what the customer agrees to pay for the goods and services - Recognition of revenue when, or as, the Company satisfies a performance obligation Revenue can be recognized as the business meets each performance obligation. This step specifies how that should happen Contract Services The Company anticipates that the majority of revenues to be recognized in the near future will result from our fee for service partnership offering, designed for biopharmaceutical companies, as well as other organizations, of all sizes that have challenges analyzing data throughout the drug development process. The Company provides the customer with an analysis of large complex data sets using the Company’s proprietary Artificial Intelligence / Machine Learning platform called bfLEAP™. This platform is designed to predict targets of interest, patterns, relationships, and anomalies. The Company believes that there will be additional on-going work requested from partners therefore the service model utilizes a master services agreement with work or task orders issued for discrete analysis performed at the discovery, preclinical, or clinical stages of drug development. The Company receives a cash fee and in some instances the potential for rights to new intellectual property generated from the analysis. Collaborative Arrangements The Company also intends to enter collaborative arrangements with pharmaceutical companies who have drugs that have failed late Phase 2 or Phase 3 trials. These arrangements could take several forms including true partnerships where BullFrog contributes data analysis using the bfLEAP™ platform with the partner contributing the drug candidate and other resources needed to continue development towards commercialization with BullFrog receiving an equity or royalty right in the commercialized product. In other arrangements the Company may earn cash payments based on achieving certain milestones as determined under each specific arrangement. Acquisition of Rights to Certain Drugs In certain circumstances, we may also acquire rights to drugs that are in early-stage clinical trials, use our technology to sponsor and support a successful later stage precision medicine trial, and divest the asset. The same process may apply to the discovery of new drugs. In these instances, divestiture may be in the form of an outright sale of all rights or possibly a license to develop and commercialize enhanced development candidates. License agreements could include developmental and commercial milestones in addition to royalties.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the fair value of the Company’s stock, stock-based compensation, fair values relating to derivative liabilities, debt discounts and the valuation allowance related to deferred tax assets. Actual results may differ from these estimates.
Cash	Cash The Company considers cash to consist of cash on hand and temporary investments having an original maturity of 90 days or less that are readily convertible into cash. As of December 31, 2022 and 2021, cash balances were $ 57,670 10,014
Concentrations of Credit Risk	Concentrations of Credit Risk The Company’s financial instruments that are exposed to a concentration of credit risk are cash and accounts receivable. Occasionally, the Company’s cash in interest-bearing accounts may exceed FDIC insurance limits. The financial stability of these institutions is periodically reviewed by senior management.
Accounts Receivable	Accounts Receivable Trade receivables are carried at their estimated collectible amounts. Trade credit is generally extended on a short-term basis. Thus, trade receivables do not bear interest. Trade accounts receivable are periodically evaluated for collectability based on past credit history with customers and their current financial condition.
Allowance for Doubtful Accounts	Allowance for Doubtful Accounts Any charges to the allowance for doubtful accounts on accounts receivable are charged to operations in amounts sufficient to maintain the allowance for uncollectible accounts at a level management believes is adequate to cover any probable losses. Management determines the adequacy of the allowance based on historical write-off percentages and the current status of accounts receivable. Accounts receivables are charged off against the allowance when collectability is determined to be permanently impaired. As of December 31, 2022 and 2021, allowance for doubtful accounts was $ 0
Inventories	Inventories The Company does not have inventory and does not plan to have inventory in the near future.
Cost of Sales	Cost of Sales Cost of sales is comprised of royalties and the cost of outsourced services provided to the Company related to customer service contracts. We recognized $ 800 8% 10,000
Property and Equipment	Property and Equipment Property and equipment are stated at cost. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. For financial statement purposes, property and equipment are recorded at cost and depreciated using the straight-line method over their estimated useful lives.
Advertising	Advertising The Company follows the policy of charging the costs of advertising to expense as incurred.
Income Taxes	Income Taxes Deferred income tax assets and liabilities are determined based on the estimated future tax effects of net operating loss and credit carry forwards and temporary differences between the tax basis of assets and liabilities and their respective financial reporting amounts measured at the current enacted tax rates. The Company records an estimated valuation allowance on its deferred income tax assets if it is not more likely than not that these deferred income tax assets will be realized. The Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the condensed consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. As of December 31, 2022 and 2021, the Company has not recorded any unrecognized tax benefits.
Stock-Based Compensation	Stock-Based Compensation Employee and non-employee share-based compensation is measured at the grant date, based on the fair value of the award, and is recognized as an expense over the requisite service period.
Net Loss per Share	Net Loss per Share We compute net loss per share in accordance with ASC 260, Earning per Share. We report both basic and diluted loss per share. Loss earnings per share is calculated based on the weighted average number of shares of common stock outstanding and excludes the dilutive effect of warrants, stock options or any other type of convertible securities. Considering that the Common shares of the Company were not publicly traded as of December 31, 2022, the contingently convertible notes and related dilutive shares are not included in the dilutive shares calculation upon the Initial Public Offering (IPO). Diluted loss per share is calculated based on the weighted average number of shares of common stock outstanding and the dilutive effect of stock options, warrants and other types of convertible securities are included in the calculation. Dilutive securities are excluded from the diluted earnings per share calculation because their effect is anti-dilutive. As of December 31, 2021 and December 31, 2022, 927,373 753,174 486,571 56,242
Recent Accounting Pronouncements	Recent Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). This ASU requires lessees to recognize a lease liability, on a discounted basis, and a right-of-use asset for substantially all leases, as well as additional disclosures regarding leasing arrangements. In July 2018, the FASB issued ASU 2018-11, Leases (Topic 842), which provides an optional transition method of applying the new lease standard. Topic 842 can be applied using either a modified retrospective approach at the beginning of the earliest period presented, or as permitted by ASU 2018-11, at the beginning of the period in which it is adopted. We adopted this standard using a modified retrospective approach since inception of the company. The modified retrospective approach includes a number of optional practical expedients relating to the identification and classification of leases that commenced as of the inception of the company; initial direct costs for leases that commenced as of inception of the company; and the ability to use hindsight in evaluating lessee options to extend or terminate a lease or to purchase the underlying asset. The Company elected the package of practical expedients permitted under ASC 842 allowing it to account for its prior operating lease that commenced before the adoption date as an operating lease under the new guidance without reassessing (i) whether the contract contains a lease; (ii) the classification of the lease; or (iii) the accounting for indirect costs as defined in ASC 842. All staff are working remotely; therefore, the Company does not currently have a lease or rent office space. Consistent with ASC 842-20-50-4, the Company’s financial statements for the years ended December 31, 2022 and 2021, do not have a monthly rent obligation. The Company had no cash flows arising from a lease, no finance lease cost, short term lease cost, or variable lease costs. The Company does not produce any sublease income or any net gain or loss recognized from sale and leaseback transactions. As a result, the Company did not need to segregate amounts between finance and operating leases for cash paid for amounts included in the measurement of lease liabilities, segregated between operating and financing cash flows; supplemental non-cash information on lease liabilities arising from obtaining right-of-use assets; weighted-average calculations for the remaining lease term; or the weighted-average discount rate. The adoption of this guidance resulted in no significant impact to the Company’s results of operations or cash flows. In December 2019, the FASB issued ASU No. 2019-12 - Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes (“ASU 2019-12”). ASU 2019-12 is part of the FASB’s overall simplification initiative and seeks to simplify the accounting for income taxes by updating certain guidance and removing certain exceptions. The updated guidance is effective for fiscal years beginning after December 15, 2020 and interim periods within those fiscal years. Early adoption is permitted. The adoption of this update did not have a material effect on the Company’s financial statements. In August 2020, the FASB issued ASU 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470- 20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06”), which simplifies the accounting for certain financial instruments with characteristics of liabilities and equity. This ASU (1) simplifies the accounting for convertible debt instruments and convertible preferred stock by removing the existing guidance in ASC 470-20, Debt: Debt with Conversion and Other Options, that requires entities to account for beneficial conversion features and cash conversion features in equity, separately from the host convertible debt or preferred stock; (2) revises the scope exception from derivative accounting in ASC 815-40 for freestanding financial instruments and embedded features that are both indexed to the issuer’s own stock and classified in stockholders’ equity, by removing certain criteria required for equity classification; and (3) revises the guidance in ASC 260, Earnings Per Share, to require entities to calculate diluted earnings per share (EPS) for convertible instruments by using the if-converted method. In addition, entities must presume share settlement for purposes of calculating diluted EPS when an instrument may be settled in cash or shares. For SEC filers, excluding smaller reporting companies, ASU 2020-06 is effective for fiscal years beginning after December 15, 2021 including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020. For all other entities, ASU 2020-06 is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Entities should adopt the guidance as of the beginning of the fiscal year of adoption and cannot adopt the guidance in an interim reporting period. The Company elected early adoption, effective January 1, 2021. Considering that the Common shares of the Company were not publicly traded as of December 31, 2022, the convertible options are not considered to be readily convertible to cash. In addition, the beneficial conversion feature was eliminated under ASU 2020-06. Therefore, no derivative liabilities will be triggered from these convertible notes. In October 2020, the FASB issued ASU 2020-10, Codification Improvements, which updates various codification topics by clarifying or improving disclosure requirements to align with the SEC’s regulations. The Company adopted ASU 2020-10 as of the reporting period beginning January 1, 2021. The adoption of this update did not have a material effect on the Company’s financial statements. The Company does not believe that any other recently issued effective pronouncements, or pronouncements issued but not yet effective, if adopted, would have a material effect on the accompanying financial statements.
COVID-19	COVID-19 In March 2020, the World Health Organization declared the global emergence of the COVID-19 pandemic. The impact of COVID-19 on the Company’s business is currently unknown. The Company will continue to monitor guidance and orders issued by federal, state, and local authorities with respect to COVID-19. As a result, the Company may take actions that alter its business operations as may be required by such guidance and orders or take other steps that the Company determines are in the best interest of its employees, customers, partners, suppliers and stockholders. Any such alterations or modifications could cause substantial interruption to the Company’s business and could have a material adverse effect on the Company’s business, operating results, financial condition, and the trading price of the Company’s common stock, and could include temporary closures of one or more of the Company’s facilities; temporary or long-term labor shortages; temporary or long-term adverse impacts on the Company’s supply chain and distribution channels; and the potential of increased network vulnerability and risk of data loss resulting from increased use of remote access and removal of data from the Company’s facilities. In addition, COVID-19 could negatively impact capital expenditures and overall economic activity in the impacted regions or depending on the severity, globally, which could impact the demand for the Company’s products and services. It is unknown whether and how the Company may be impacted if the COVID-19 pandemic persists for an extended period of time or if there are increases in its breadth or in its severity, including as a result of the waiver of regulatory requirements or the implementation of emergency regulations to which the Company is subject. The COVID-19 pandemic poses a risk that the Company or its employees, contractors, suppliers, and other partners may be prevented from conducting business activities for an indefinite period. The Company may incur expenses or delays relating to such events outside of its control, which could have a material adverse impact on its business, operating results, financial condition and the trading price of its common stock.
Going Concern	Going Concern The Company has had negative cash flows from operations and operated at a net loss since inception. In the prior year our auditors included a paragraph in their opinion regarding the substantial doubt that existed of our ability to continue as a going concern. As noted in note 14 we completed our initial public offering subsequent to year end. We believe that the funds raised and notes that were converted from debt to equity now provides enough liquidity to alleviate the substantial doubt. There can be no assurance that we will not need additional funding in the future.

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
SCHEDULE OF CONVERTIBLE DEBT	SCHEDULE OF CONVERTIBLE DEBT Note Date Purchase Price Principal Balance Original Issue Discount Accrued Interest Note Purchase Principal Original Issue Accrued Date Price Balance Discount Interest 4/28/2022 $ 250,000 $ 277,778 $ 27,778 $ 17,083 4/28/2022 $ 250,000 $ 277,778 $ 27,778 $ 17,083 4/28/2022 $ 250,000 $ 277,778 $ 27,778 $ 17,083 4/28/2022 $ 25,000 $ 27,778 $ 2,778 $ 1,708 4/28/2022 $ 28,000 $ 31,111 $ 3,111 $ 1,913 4/28/2022 $ 28,000 $ 31,111 $ 3,111 $ 1,913 4/28/2022 $ 35,000 $ 38,889 $ 3,889 $ 2,392 12/20/2021 $ 25,000 $ 27,778 $ 2,778 $ 2,301 4/13/2022 $ 100,000 $ 111,111 $ 11,111 $ 7,111 9/9/2022 $ 25,000 $ 27,778 $ 2,778 $ 1,088 Total $ 1,016,000 $ 1,128,889 $ 112,889 $ 69,675 * Notes sold by Company prior to the April 28, 2022 closing

SHAREHOLDER_S DEFICT (Tables)

SHAREHOLDER’S DEFICT (Tables)	12 Months Ended
	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
SCHEDULE OF STOCK OPTIONS ACTIVITY	The following tables summarizes the stock options (post reverse stock split) activity for the years ended December 31, 2022 and 2021: SCHEDULE OF STOCK OPTIONS ACTIVITY Granted and outstanding, December 31, 2020 884,821 Granted during 2021 29,286 Exercised - Forfeited - Expired during 2021 (445,536 ) Granted and outstanding, December 31, 2021 468,571 Granted during 2022 - Exercised - Forfeited (399,354 ) Expired during 2022 - Granted and outstanding, December 31, 2022 69,217
SCHEDULE OF VESTED AND OUTSTANDING OPTIONS	SCHEDULE OF VESTED AND OUTSTANDING OPTIONS Options Intrinsic Value of Vested Options Weight Averaged exercise Price Vested and outstanding, December 31, 2020 104,795 12,706 3.36 Granted and vested during 2021 1,310 157 2.66 Exercised - - - Forfeited - - - Expired (66,524 ) (7,922 ) (3.36 ) Vested and outstanding, December 31, 2021 39,581 4,941 3.36 Granted and vested during 2022 16,661 2,010 2.73 Exercised - - - Forfeited - - - Expired - - - Vested and outstanding, December 31, 2022 56,242 6,951 3.15
SCHEDULE OF BLACK SCHOLES OPTION PRICING MODEL	SCHEDULE OF BLACK SCHOLES OPTION PRICING MODEL December 31, 2022 December 31, 2021 Fair Value of Common Stock on measurement date $ 4.76 $ 0.308 Risk free interest rate From 0.79 3.01 % From 1.26 1.33 % Volatility 89 % 93 % Dividend Yield 0 % 0 % Expected Term 4 10 10
SCHEDULE OF STOCK WARRANT ACTIVITY	The following tables summarize the warrant activity (post reverse stock split) for the year ended December 31, 2022 and 2021, SCHEDULE OF STOCK WARRANT ACTIVITY Warrants Granted and outstanding, December 31, 2020 495,714 Granted during 2021 431,659 Exercised - Forfeited - Expired during 2021 - Granted and outstanding, December 31, 2021 927,373 Granted during 2022 123,660 Exercised - Forfeited (298,088 ) Expired during 2022 - Granted and outstanding, December 31, 2022 752,945
SCHEDULE OF VESTED AND OUTSTANDING WARRANTS	SCHEDULE OF VESTED AND OUTSTANDING WARRANTS Warrants Intrinsic Value of Warrants Weight Averaged exercise Price Vested and outstanding, December 31, 2020 479,940 127,480 0.98 Granted and Vested 2021 137,552 22,208 3.15 Exercised - - - Forfeited - - - Expired - - - Vested and outstanding, December 31, 2021 617,492 149,688 2.80 Granted and Vested 2022 174,105 337,263 3.15 Exercised - - - Forfeited (94,665 ) (12,980 ) - Expired - - - Vested and outstanding, December 31, 2022 696,932 473,971 1.96
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
SCHEDULE OF BLACK SCHOLES OPTION PRICING MODEL	SCHEDULE OF BLACK SCHOLES OPTION PRICING MODEL December 31, 2022 December 31, 2021 Fair Value of Common Stock on measurement date $ 4.76 $ 0.308 Risk free interest rate From 1.86 1.97 % From 0.78 1.63 % Volatility 89 % 93 % Dividend Yield 0 % 0 % Expected Term 10 5 10

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
SCHEDULE OF DEFERRED TAXES	The Company’s deferred taxes as of December 31, 2022 and 2021 consist of the following: SCHEDULE OF DEFERRED TAXES 2022 2021 Non-Current deferred tax asset: Net operating loss carryforwards $ 924,000 $ 339,000 Valuation allowance (924,000 ) (339,000 ) Net non-current deferred tax asset $ — $ —

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
First service revenue	$ 10,000
Unearned revenue	32,000	10,000
Cash balances	57,670	10,014
Allowance for doubtful accounts	0	0
Cost of services	$ 800
Royalty percent	8%
Number of options	753,174	927,373
Common Stock [Member]
Number of options	56,242	486,571

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Payment to acquire equiment	$ 8,744
Accumulated depreciation	1,045
Property and equipment net	7,699
Depreciation expense	$ 1,045
Depreciation

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details Narrative) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Accounts payable and accrued expenses	$ 1,526,981	$ 422,817

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - SBA PPP Loan [Member]	May 05, 2020 USD ($)
Short-Term Debt [Line Items]
Notes payable	$ 9,917
Interest rate	1%

NOTES PAYABLE RELATED PARTY (De

NOTES PAYABLE RELATED PARTY (Details Narrative) - USD ($)	Dec. 13, 2021	Nov. 19, 2021	Jun. 15, 2021
Notes Payable Related Party
Short term loan	$ 10,000	$ 5,000	$ 34,000
Accruing interest rate	5%	5%	5%
Interest rate	1%	1%	1%

SCHEDULE OF CONVERTIBLE DEBT (D

SCHEDULE OF CONVERTIBLE DEBT (Details) - USD ($)		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Original Issue Discount		$ 0	$ 12,962
Convertible Debt One [Member] | Wallach Beth [Member]
Short-Term Debt [Line Items]
Purchase Price		250,000
Principal Balance		277,778
Original Issue Discount		27,778
Accrued Interest		$ 17,083
Note Date		Apr. 28, 2022
Convertible Debt Two [Member] | Wallach Beth [Member]
Short-Term Debt [Line Items]
Purchase Price		$ 250,000
Principal Balance		277,778
Original Issue Discount		27,778
Accrued Interest		$ 17,083
Note Date		Apr. 28, 2022
Convertible Debt Three [Member] | Wallach Beth [Member]
Short-Term Debt [Line Items]
Purchase Price		$ 250,000
Principal Balance		277,778
Original Issue Discount		27,778
Accrued Interest		$ 17,083
Note Date		Apr. 28, 2022
Convertible Debt Four [Member] | Wallach Beth [Member]
Short-Term Debt [Line Items]
Purchase Price		$ 25,000
Principal Balance		27,778
Original Issue Discount		2,778
Accrued Interest		$ 1,708
Note Date		Apr. 28, 2022
Convertible Debt Five [Member] | Wallach Beth [Member]
Short-Term Debt [Line Items]
Purchase Price		$ 28,000
Principal Balance		31,111
Original Issue Discount		3,111
Accrued Interest		$ 1,913
Note Date		Apr. 28, 2022
Convertible Debt Six [Member] | Wallach Beth [Member]
Short-Term Debt [Line Items]
Purchase Price		$ 28,000
Principal Balance		31,111
Original Issue Discount		3,111
Accrued Interest		$ 1,913
Note Date		Apr. 28, 2022
Convertible Debt Seven [Member] | Wallach Beth [Member]
Short-Term Debt [Line Items]
Purchase Price		$ 35,000
Principal Balance		38,889
Original Issue Discount		3,889
Accrued Interest		$ 2,392
Note Date		Apr. 28, 2022
Convertible Debt Eight [Member] | Wallach Beth [Member]
Short-Term Debt [Line Items]
Purchase Price		$ 25,000
Principal Balance		27,778
Original Issue Discount		2,778
Accrued Interest		$ 2,301
Note Date	[1]	Dec. 20, 2021
Convertible Debt Nine [Member] | Wallach Beth [Member]
Short-Term Debt [Line Items]
Purchase Price		$ 100,000
Principal Balance		111,111
Original Issue Discount		11,111
Accrued Interest		$ 7,111
Note Date	[1]	Apr. 13, 2022
Convertible Debt Ten [Member] | Wallach Beth [Member]
Short-Term Debt [Line Items]
Purchase Price		$ 25,000
Principal Balance		27,778
Original Issue Discount		2,778
Accrued Interest		$ 1,088
Note Date		Sep. 09, 2022
Convertible Debt [Member] | Wallach Beth [Member]
Short-Term Debt [Line Items]
Purchase Price		$ 1,016,000
Principal Balance		1,128,889
Original Issue Discount		112,889
Accrued Interest		$ 69,675
[1]Notes sold by Company prior to the April 28, 2022 closing

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)						1 Months Ended		12 Months Ended
	Apr. 28, 2022	Dec. 20, 2021	Aug. 19, 2021	Aug. 09, 2021	Mar. 27, 2020	Sep. 30, 2022	Apr. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	May 30, 2022
Short-Term Debt [Line Items]
Unamortized debt discount								$ 0	$ 12,962
Amortization of debt discount								214,429	12,665
Convertible Loan Agreement [Member]
Short-Term Debt [Line Items]
Convertible notes payable				$ 195,000
Interest rate			9%	9%
Maturity date			Feb. 19, 2022	Feb. 09, 2022
Principal balance								123,000	$ 72,000
Original issuance discount rate			5%	5%
Number of warrants		355,114	99,900	195,000
Exercise price			$ 1	$ 1
Warrants term			5 years	5 years
Unamortized debt discount								6,150
New Agreement [Member]
Short-Term Debt [Line Items]
Principal balance								195,000
Number of warrants										225,000
Exercise price										$ 2.50
Unamortized debt discount								0
Accrued interest								35,078
Amortization of debt discount								8,393
Warrant expenses								$ 64,978
Loan Agreement [Member]
Short-Term Debt [Line Items]
Interest rate		6%
Maturity date		Dec. 19, 2022
Principal balance		$ 25,000
Original issuance discount rate								10%
Accrued interest								$ 2,301
Prncipal balance increase								2,778
Proceeds from notes payable							$ 1,000,000
Maryland Technology Development Corporation [Member] | Convertible Loan Agreement [Member]
Short-Term Debt [Line Items]
Convertible notes payable					$ 200,000
Interest rate					6%
Maturity date					Sep. 27, 2021
Conversion of stock,value								$ 226,138
Conversion of stock, shares								205,984
Fully diluted equity					$ 5,000,000
Wallach Beth [Member] | Convertible Bridge Notes And Warrants [Member]
Short-Term Debt [Line Items]
Convertible notes payable						$ 27,779
Maturity date						Oct. 31, 2022
Original issuance discount rate						10%
Exercise price						$ 4.27
Proceeds from notes payable	$ 775,000
Expenses	91,560
Sale of stock value	$ 100,000
Conversion discount rate						20%
Debt description						The purchasers will also be issued a warrant for each share of common stock issued upon conversion of the Note at a price equal to 110% of the IPO price or, if the Company fails to complete the IPO before October 22, 2022, 90% of the IPO price.
Maturity date extended						Dec. 31, 2022
Conversion value						$ 25,000,000

CONVERTIBLE NOTES PAYABLE REL_2

CONVERTIBLE NOTES PAYABLE RELATED PARTY (Details Narrative) - USD ($)			12 Months Ended
	Aug. 19, 2021	Aug. 09, 2021	Dec. 31, 2022	May 31, 2022	Dec. 31, 2021	Dec. 20, 2021	Jul. 08, 2021
Simple Agreement for Future Equity [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Convertible notes payable related party			$ 150,000		$ 150,000		$ 150,000
Interest rate			6%		6%		0%
Convertible Loan Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Convertible notes payable related party	$ 99,900
Interest rate	9%	9%
Original issuance discount rate	5%	5%
Number of warrant shares	99,900	195,000				355,114
Warrant exercise price per share	$ 1	$ 1
Warrants term	5 years	5 years
Debt instrument, maturity date	Feb. 19, 2022	Feb. 09, 2022
Principal amount			$ 123,000		$ 72,000
New Loan Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of warrant shares				115,185
Warrant exercise price per share				$ 2.50
Principal amount			99,900
Repayments of debt			4,950
Accrued interest			$ 12,463.53

RELATED PARTY (Details Narrativ

RELATED PARTY (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Accrued salaries	$ 285,666	$ 566,916
Accrued consulting fees		90,000
Number of shares issued for services	29,286
Stock-based compensation related to outstanding stock options		$ 1,803
Chief Financial Officer [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Number of shares issued	57,143

SCHEDULE OF STOCK OPTIONS ACTIV

SCHEDULE OF STOCK OPTIONS ACTIVITY (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Equity [Abstract]
Granted and outstanding, Beginning	468,571	884,821
Granted		29,286
Exercised
Forfeited	(399,354)
Expired		(445,536)
Granted and outstanding, Ending	69,217	468,571

SCHEDULE OF VESTED AND OUTSTAND

SCHEDULE OF VESTED AND OUTSTANDING OPTIONS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Equity [Abstract]
Beginning value, Options	39,581	104,795
Beginning value, Intrinsic Value of Vested Options	$ 4,941	$ 12,706
Weight Averaged exercise Price, beginning value	$ 3.36	$ 3.36
Options Granted	16,661	1,310
Intrinsic Value of Vested Options, Granted	$ 2,010	$ 157
Weight Averaged exercise Price, Granted	$ 2.73	$ 2.66
Options Exercised
Intrinsic Value of Vested Options, Exercised
Weight Averaged exercise Price, Exercised
Options Forfeited
Intrinsic Value of Vested Options, Forfeited
Weight Averaged exercise Price, Forfeited
Options Expired		(66,524)
Intrinsic Value of Vested Options, Expired		$ (7,922)
Weight Averaged exercise Price, Expired		$ (3.36)
Ending value, Options	56,242	39,581
Intrinsic Value of Vested Options, Intrinsic value	$ 6,951	$ 4,941
Weight Averaged exercise Price, Ending balance value	$ 3.15	$ 3.36

SCHEDULE OF BLACK SCHOLES OPTIO

SCHEDULE OF BLACK SCHOLES OPTION PRICING MODEL (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Fair Value of Common Stock on measurement date	$ 4.76	$ 0.308
Risk free interest rate, minimum	0.79%	1.26%
Risk free interest rate, maximum	3.01%	1.33%
Volatility	89%	93%
Dividend Yield	0%	0%
Expected Term		10 years
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Fair Value of Common Stock on measurement date	$ 4.76	$ 0.308
Risk free interest rate, minimum	1.86%	0.78%
Risk free interest rate, maximum	1.97%	1.63%
Volatility	89%	93%
Dividend Yield	0%	0%
Expected Term		10 years
Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Expected Term	4 years
Minimum [Member] | Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Expected Term		5 years
Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Expected Term	10 years
Maximum [Member] | Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Expected Term		10 years

SCHEDULE OF STOCK WARRANT ACTIV

SCHEDULE OF STOCK WARRANT ACTIVITY (Details) - Warrant [Member] - shares	1 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance		927,373	495,714
Granted		123,660	431,659
Exercised
Forfeited	(200,000)	(298,088)
Expired
Ending balance		752,945	927,373

SCHEDULE OF VESTED AND OUTSTA_2

SCHEDULE OF VESTED AND OUTSTANDING WARRANTS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning value, Intrinsic Value of Vested Options	$ 4,941	$ 12,706
Weight Averaged exercise Price, beginning value	$ 3.36	$ 3.36
Intrinsic Value of Vested Warrants, Granted		$ 22,208
Intrinsic Value of Vested Options, Intrinsic value	$ 6,951	$ 4,941
Weight Averaged exercise Price, Ending balance value	$ 3.15	$ 3.36
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	617,492	479,940
Beginning value, Intrinsic Value of Vested Options	$ 149,688	$ 127,480
Weight Averaged exercise Price, beginning value	$ 2.80	$ 0.98
Warrants Granted	174,105	137,552
Intrinsic Value of Vested Warrants, Granted	$ 337,263	$ 22,208
Weight Averaged exercise Price, Granted	$ 3.15	$ 3.15
Warrants, Exercised
Intrinsic Value of Vested Warrants, Exercised
Weight Averaged exercise Price, Exercised
Warrants Forfeited	(94,665)
Intrinsic Value of Vested Warrants, Forfeited	$ (12,980)
Weight Averaged exercise Price, Forfeited
Warrants, Expired
Intrinsic Value of Vested Warrants, Expired
Weight Averaged exercise Price, Expired
Ending balance value	696,932	617,492
Intrinsic Value of Vested Options, Intrinsic value	$ 473,971	$ 149,688
Weight Averaged exercise Price, Ending balance value	$ 1.96	$ 2.80

SHAREHOLDER_S DEFICT (Details N

SHAREHOLDER’S DEFICT (Details Narrative) - USD ($)		1 Months Ended		3 Months Ended	12 Months Ended
	Oct. 05, 2022	Jun. 30, 2022	Jun. 30, 2020	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	May 31, 2022	Dec. 31, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized					10,000,000
Preferred stock, par or stated value per share					$ 0.00001
Preferred stock, shares issued						0
Number of common stock					10
Preferred stock value					$ 1
Stock split, description			BullFrog AI Holdings, Inc. acquired BullFrog AI, Inc. via a 1:1 share exchange. Immediately prior to the share exchange, each authorized common share of BullFrog AI, Inc. was split into 25 shares of common stock
Common stock, shares authorized					100,000,000	100,000,000
Common stock, par or stated value per share					$ 0.00001	$ 0.00001
Conversion of convertibe notes value					$ 226,138
Shares issued for license					$ 189,828
Common stock, shares outstanding					4,021,935	4,622,789
Reverse stock split					1-for-7 reverse stock split
Number of options forfeitures					399,354
Share based compensation granted						29,286
Share-based payment arrangement, expensed and capitalized, amount					$ 340,152	$ 98,951
Option vested shares					16,661	1,310
Option vested expired shares						(66,524)
Warrant shares					92,859
Intrinsic value						$ 22,208
Equity Option [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of options forfeitures				399,354
Share based compensation granted						29,286
Original life						10 years
Share-based compensation arrangement by share-based payment award, award vesting period						48 months
Warrants shares vested						1,310
Share-based payment arrangement, expensed and capitalized, amount					$ 2,010	$ 157
Share-based payment arrangement, expensed and capitalized, amount					$ 16,601
Option vested shares					16,661	1,310
Option vested expired shares						66,524
Weighted average remaining contractual term					7 years 29 days	7 years 4 months 17 days
Fair value of warrants					$ 6,951	$ 4,941
Series A Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized					5,500,000	5,500,000
Preferred stock, par or stated value per share					$ 0.00001	$ 0.00001
Preferred stock, shares issued					73,449	0
Preferred stock value	$ 315,000
Note Holder [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Conversion of convertible securities, shares					205,984
Exchange Agreement [Member] | Investors [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Equity method investment, ownership percentage	4.99%
Exchange Agreement [Member] | Investor [Member] | Series A Convertible Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Conversion of convertible securities, shares	73,449
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Conversion of convertible securities, shares					205,984
Conversion of convertibe notes value					$ 2
Shares cancelled					112,225
Shares issued for license
Common Stock [Member] | Exchange Agreement [Member] | Investor [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Conversion of convertible securities, shares	734,492
Common Stock [Member] | License Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares issued					38,879
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants shares vested					174,105	0
Weighted average remaining contractual term					7 years 1 month 17 days	7 years 8 months 23 days
Fair value of warrants					$ 324,283	$ 149,688
Share based compensation granted					123,660	431,659
Contractual life and vesting period, description					The warrants have an original life of four to ten years and vest immediately and over 12 months.	The warrants have an original life of ten years and vest at different rates over as much as 36 months.
Intrinsic Value					$ 337,269
Warrant shares					51,941	138,929
Warrants reclassified with intrinsic value					$ 11,097
Class of warrant forfeiture					42,057		99,000
Fair value warrants		$ 11,097				$ 28,683
Warrant shares forfeiture		200,000			298,088
Warrant shares		50,735
Warrant exercise price per share							$ 1
Warrants shares, outstanding					752,945	927,516
Vested shares					696,932	617,492		479,940
Intrinsic value					$ 337,263	$ 22,208
Warrant [Member] | Advisors [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share based compensation granted						200,000
Contractual life and vesting period, description						The warrants have an original life of five years and vest 30 days before the intended IPO
Fair value warrants						$ 12,462
Warrant [Member] | Convertible Bridge Debt Agreements [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant shares						92,859
Fair value warrants						$ 12,980
Warrant term						5 years
Warrant [Member] | New Agreements [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant shares							115,185
Fair value warrants							$ 15,412
Warrant exercise price per share							$ 2.50
Warrant One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Class of warrant forfeiture							195,000
Warrant One [Member] | New Agreements [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant shares							225,000
Fair value warrants							$ 64,978
Warrant exercise price per share							$ 2.50

SCHEDULE OF DEFERRED TAXES (Det

SCHEDULE OF DEFERRED TAXES (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 924,000	$ 339,000
Valuation allowance	(924,000)	(339,000)
Net non-current deferred tax asset

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	Dec. 31, 2022 USD ($)
Income Tax Disclosure [Abstract]
Operating loss carry forward	$ 4,399,055

MATERIAL AGREEMENTS (Details Na

MATERIAL AGREEMENTS (Details Narrative) - USD ($)					1 Months Ended
	Oct. 13, 2022	Jul. 08, 2022	Feb. 22, 2022	Feb. 07, 2018	Oct. 31, 2021	Dec. 31, 2022	Jan. 14, 2022	Dec. 13, 2021	Nov. 19, 2021	Jun. 15, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Fianance raised								$ 10,000	$ 5,000	$ 34,000
JHU - APL Technology License Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrant percent					5%
Royalty percent					8%
Percentage of sublicense					50%
Maintenance fee				$ 1,500
JHU - APL Technology License Agreement [Member] | 2022 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Royalty payments for 2027					$ 20,000
JHU - APL Technology License Agreement [Member] | 2023 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Royalty payments for 2027					80,000
JHU - APL Technology License Agreement [Member] | 2024 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Royalty payments for 2027					$ 300,000
New License Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Common stock issued		279,159
Accrued royalty exoenses						$ 30,000
New License Agreement [Member] | Maximum [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of sublicense		50%
New License Agreement [Member] | Minimum [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Sublicense fee based on revenue		25%
New License Agreement [Member] | Internally Development Drug Projects [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Royalty percent		3%
New License Agreement [Member] | Other Parties [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Royalty percent		8%
New License Agreement [Member] | 2022 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Royalty payments for 2027		$ 30,000
New License Agreement [Member] | 2023 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Royalty payments for 2027		80,000
New License Agreement [Member] | 2024 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Royalty payments for 2027		$ 300,000
George Washington University - Beta2-spectrin siRNA License Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Royalty percent							3%
Licence initiation fee							$ 20,000
Johns Hopkins University - Mebendazole License Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Royalty percent			3.50%
Accrued royalty exoenses						242,671
Upfront licence fee			$ 250,000
Annual minimum royalty payment			250,000
Licence fee initial payment			50,000
Fianance raised			10,000,000
Johns Hopkins University - Mebendazole License Agreement [Member] | 2023 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Royalty payments for 2027			5,000
Johns Hopkins University - Mebendazole License Agreement [Member] | 2024 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Royalty payments for 2027			10,000
Johns Hopkins University - Mebendazole License Agreement [Member] | 2025 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Royalty payments for 2027			20,000
Johns Hopkins University - Mebendazole License Agreement [Member] | 2026 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Royalty payments for 2027			30,000
Johns Hopkins University - Mebendazole License Agreement [Member] | 2027 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Royalty payments for 2027			$ 50,000
Johns Hopkins University - Prodrug License Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Royalty percent	4%
Upfront licence fee	$ 100,000
Annual minimum royalty payment	150,000
Johns Hopkins University - Prodrug License Agreement [Member] | 2027 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Royalty payments for 2027	5,000
Johns Hopkins University - Prodrug License Agreement [Member] | 2028 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Royalty payments for 2027	10,000
Johns Hopkins University - Prodrug License Agreement [Member] | 2029 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Royalty payments for 2027	20,000
Johns Hopkins University - Prodrug License Agreement [Member] | 2030 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Royalty payments for 2027	30,000
Johns Hopkins University - Prodrug License Agreement [Member] | 2031 [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Royalty payments for 2027	$ 50,000
License Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Accrued expense						$ 133,238

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)				12 Months Ended
	Apr. 13, 2023	Feb. 14, 2023	Nov. 30, 2022	Dec. 31, 2022
Subsequent Event [Line Items]
Reverse stock split				1-for-7 reverse stock split
Warrants exercised				92,859
IPO [Member]
Subsequent Event [Line Items]
Converted common shares			276,289
Warrants exercised			276,289
Conversion value			$ 25,000,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Warrants exercised	436,533
Gross proceeds	$ 1,495,000
Subsequent Event [Member] | Tradeable Warrants [Member]
Subsequent Event [Line Items]
Sale of stock, description		Each Unit consists of one share of the Company’s common stock, one tradeable warrant (each, a “Tradeable Warrant,” collectively, the “Tradeable Warrants”) to purchase one share of common stock at an exercise price of $7.80 per share
Exercise price of warrant		$ 7.80
Subsequent Event [Member] | Non-Tradeable Warrants [Member]
Subsequent Event [Line Items]
Sale of stock, description		one non-tradeable warrant (each, a “Non-tradeable Warrant,” collectively, the “Non-tradeable Warrants”; together with the Tradeable Warrants, each, a “Warrant,” collectively, the “Warrants”) to purchase one share of the Company’s common stock at an exercise price of $8.125
Exercise price of warrant		$ 8.125
Subsequent Event [Member] | IPO [Member]
Subsequent Event [Line Items]
Additional shares issued		1,297,318
Issue price per share		$ 6.50
Gross proceeds		$ 8,400,000
Reverse stock split		the Company common shares were subject to a 1-7 reverse stock split - 1 share of new common for 7 shares then outstanding common stock
Converted common shares		55,787