Serve Robotics (SERV) S-1 30 Jul 24 IPO registration Financial data

Document And Entity Information

Document And Entity Information	3 Months Ended
	Mar. 31, 2024
Document Information Line Items
Entity Registrant Name	Serve Robotics Inc.
Document Type	S-1
Amendment Flag	false
Entity Central Index Key	0001832483
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Incorporation, State or Country Code	DE

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Balance Sheets - USD ($)		Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash		$ 427,482	$ 6,756	$ 2,715,719
Accounts receivable		266,030	2,955	23,697
Inventory		736,535	774,349	618,262
Prepaid expenses		629,610	676,969	81,339
Deferred offering costs		973,491
Total current assets		3,033,148	1,461,029	3,439,017
Property and equipment, net		33,839	48,422	3,376,427
Right of use asset		668,462	782,439	1,215,968
Deposits		512,659	512,659	512,659
Total assets		4,248,108	2,804,549	8,544,071
Current liabilities:
Accounts payable		1,725,064	2,050,605	162,034
Accrued liabilities		1,151,158	255,849	37,434
Deferred revenue		68,899
Note payable, current		1,000,000	1,000,000	1,000,000
Convertible notes payable, net of debt discount		4,549,395
Derivative liability		1,489,000
Right of use liability, current portion		474,649	496,963	483,186
Lease liability, current portion		2,335,796	2,363,807	2,214,348
Total current liabilities		12,793,961	6,237,224	3,897,002
Note payable, net of current portion			230,933	1,214,600
Simple agreements for future equity				13,150,745
Restricted stock award liability		154,630	158,617	162,747
Right of use liability		105,643	211,181	708,143
Lease liability				1,862,980
Total liabilities		13,054,234	6,837,955	20,996,217
Commitments and contingencies (Note 10)
Stockholders’ equity (deficit):
Preferred stock value
Common stock value		2,462	2,450	683
Additional paid-in capital		68,729,393	64,468,141	31,232,737
Subscription receivable		(165,629)	(169,616)	(165,719)
Accumulated deficit		(77,372,352)	(68,334,381)	(43,520,645)
Total stockholders’ equity (deficit)		(8,806,126)	(4,033,406)	(12,452,146)
Total liabilities and stockholders’ equity (deficit)		4,248,108	2,804,549	8,544,071
Related Party
Current liabilities:
Note payable - related party			70,000
Series Seed Preferred Stock
Stockholders’ equity (deficit):
Preferred stock value	[1]			309
Series Seed-1 Preferred Stock
Stockholders’ equity (deficit):
Preferred stock value	[1]			244
Series Seed-2 Preferred Stock
Stockholders’ equity (deficit):
Preferred stock value	[1]			209
Series Seed-3 Preferred Stock
Stockholders’ equity (deficit):
Preferred stock value	[1]			$ 36
[1] The authorized shares of preferred stock in the consolidated balance sheets above reflect the historical authorized shares of Serve. Upon the Merger, shares issued and outstanding have been retroactively restated to reflect the exchange ratio of 0.8035 as described in Note 4.

Unaudited Condensed Consolida_2

Unaudited Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares		Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Preferred stock, par value (in Dollars per share)		$ 0.0001	$ 0.0001
Preferred stock, shares authorized		10,000,000	10,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value (in Dollars per share)		$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized		300,000,000	300,000,000	300,000,000
Common stock, shares issued		24,957,814	24,832,814	7,161,654
Common stock, shares outstanding		24,633,795	24,508,795	6,826,352
Series Seed Preferred Stock
Preferred stock, par value (in Dollars per share)			$ 0.0001	$ 0.0001
Preferred stock, shares authorized	[1]		4,008,079	4,008,079
Preferred stock, shares issued			0	3,091,672
Preferred stock, shares outstanding			0	3,091,672
Series Seed-1 Preferred Stock
Preferred stock, par value (in Dollars per share)			$ 0.0001	$ 0.0001
Preferred stock, shares authorized	[1]		3,037,227	3,037,227
Preferred stock, shares issued			0	2,440,411
Preferred stock, shares outstanding			0	2,440,411
Series Seed-2 Preferred Stock
Preferred stock, par value (in Dollars per share)			$ 0.0001	$ 0.0001
Preferred stock, shares authorized	[1]		2,599,497	2,599,497
Preferred stock, shares issued			0	2,088,696
Preferred stock, shares outstanding			0	2,088,696
Series Seed-3 Preferred Stock
Preferred stock, par value (in Dollars per share)			$ 0.0001	$ 0.0001
Preferred stock, shares authorized	[1]		445,347	445,347
Preferred stock, shares issued			0	357,836
Preferred stock, shares outstanding			0	357,836
[1] The authorized shares of preferred stock in the consolidated balance sheets above reflect the historical authorized shares of Serve. Upon the Merger, shares issued and outstanding have been retroactively restated to reflect the exchange ratio of 0.8035 as described in Note 4.

Unaudited Condensed Consolida_3

Unaudited Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Revenues	$ 946,711	$ 40,252	$ 207,545	$ 107,819
Cost of revenues	352,438	367,261	1,730,262	1,148,426
Gross profit (loss)	594,273	(327,009)	(1,522,717)	(1,040,607)
Operating expenses:
General and administrative	1,008,071	1,015,987	4,618,499	3,786,124
Operations	540,974	521,687	2,564,930	2,035,063
Research and development	6,638,441	2,082,949	9,947,258	13,565,765
Sales and marketing	118,236	279,582	605,205	525,494
Total operating expenses	8,305,722	3,900,205	19,204,887	19,912,446
Impairment of long-lived assets			1,468,995
Loss from operations	(7,711,449)	(4,227,214)	(20,727,604)	(20,953,053)
Other income (expense), net:
Interest expense, net	(1,326,522)	(41,744)	(2,264,426)	(636,330)
Change in fair value of derivative liability			(149,000)
Change in fair value of simple agreements for future equity		(869,164)	(1,672,706)	(265,744)
Total other income (expense), net	(1,326,522)	(910,908)	(4,086,132)	(902,074)
Provision for income taxes
Net loss	$ (9,037,971)	$ (5,138,122)	$ (24,813,736)	$ (21,855,127)
Weighted average common shares outstanding - basic (in Shares)	24,556,343	6,708,450	14,204,078	6,896,769
Net loss per common share - basic (in Dollars per share)	$ (0.37)	$ (0.77)	$ (1.75)	$ (3.17)

Unaudited Condensed Consolida_4

Unaudited Condensed Consolidated Statements of Operations (Parentheticals) - $ / shares	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Weighted average common shares outstanding - diluted	24,556,343	6,708,450	14,204,078	6,896,769
Net loss per common share - diluted	$ (0.37)	$ (0.77)	$ (1.75)	$ (3.17)

Unaudited Condensed Consolida_5

Unaudited Condensed Consolidated Statements of Changes in Stockholders’ Equity (Deficit) - USD ($)	Preferred Stock Series Seed	Preferred Stock Series Seed-1	Preferred Stock Series Seed-2	Preferred Stock Series Seed-3	Common Stock	Additional Paid-in Capital	Subscription Receivable	Accumulated Deficit	Total
Balances at Dec. 31, 2021	$ 283	$ 244	$ 209	$ 36	$ 711	$ 29,984,430		$ (21,665,518)	$ 8,320,395
Balances (in Shares) at Dec. 31, 2021	2,834,033	2,440,411	2,088,696	357,836	7,111,123
Vested restricted stock purchased with recourse notes						4,250	(165,719)		(161,469)
Vested restricted stock purchased with recourse notes (in Shares)					2,820
Warrants issued in connection with note payable						49,000			49,000
Issuance of Series Seed preferred stock	$ 26					999,973			999,999
Issuance of Series Seed preferred stock (in Shares)	257,639
Restricted stock awards repurchased					$ (28)	28
Restricted stock awards repurchased (in Shares)					(287,591)
Exercise of warrants (in Shares)
Stock-based compensation						195,056			$ 195,056
Net loss								(21,855,127)	(21,855,127)
Balances at Dec. 31, 2022	$ 309	$ 244	$ 209	$ 36	$ 683	31,232,737	(165,719)	(43,520,645)	(12,452,146)
Balances (in Shares) at Dec. 31, 2022	3,091,672	2,440,411	2,088,696	357,836	6,826,352
Vested restricted stock purchased with recourse notes						3,436	(1,202)		2,234
Vested restricted stock purchased with recourse notes (in Shares)					2,820
Restricted stock awards repurchased					$ (24)				(24)
Restricted stock awards repurchased (in Shares)					(238,625)
Stock-based compensation						93,943			93,943
Net loss								(5,138,122)	(5,138,122)
Balances at Mar. 31, 2023	$ 309	$ 244	$ 209	$ 36	$ 659	31,330,116	(166,921)	(48,658,767)	(17,494,115)
Balances (in Shares) at Mar. 31, 2023	3,091,672	2,440,411	2,088,696	357,836	6,590,547
Balances at Dec. 31, 2022	$ 309	$ 244	$ 209	$ 36	$ 683	31,232,737	(165,719)	(43,520,645)	(12,452,146)
Balances (in Shares) at Dec. 31, 2022	3,091,672	2,440,411	2,088,696	357,836	6,826,352
Issuance of common stock pursuant to private placement					$ 304	12,160,256			12,160,560
Issuance of common stock pursuant to private placement (in Shares)					3,040,140
Conversion of convertible note and derivative into common stock in connection with Merger					$ 94	3,751,781			3,751,875
Conversion of convertible note and derivative into common stock in connection with Merger (in Shares)					937,961
Conversion of SAFEs into common stock in connection with Merger					$ 437	17,489,967			17,490,404
Conversion of SAFEs into common stock in connection with Merger (in Shares)					4,372,601
Conversion of preferred stock into common stock in connection with Merger	$ (309)	$ (244)	$ (209)	$ (36)	$ 798
Conversion of preferred stock into common stock in connection with Merger (in Shares)	(3,091,672)	(2,440,411)	(2,088,696)	(357,836)	7,978,616
Patricia shares converted into common stock upon the Merger					$ 150	(150)
Patricia shares converted into common stock upon the Merger (in Shares)					1,500,000
Issuance of common stock pursuant to private placement offering, net of offering costs					$ 14	574,110			574,124
Issuance of common stock pursuant to private placement offering, net of offering costs (in Shares)					143,531
Offering costs consists in connection with issuance of common stock pursuant to Merger						(2,289,697)			(2,289,697)
Vested restricted stock purchased with recourse notes						13,735	(3,897)		9,838
Vested restricted stock purchased with recourse notes (in Shares)					11,194
Warrants issued in connection with note payable						991,000			991,000
Restricted stock awards repurchased					$ (32)	29			(3)
Restricted stock awards repurchased (in Shares)					(319,118)
Exercise of warrants					$ 2	(2)
Exercise of warrants (in Shares)					17,518
Stock-based compensation						544,375			$ 544,375
Net loss								(24,813,736)	(24,813,736)
Balances at Dec. 31, 2023					$ 2,450	64,468,141	(169,616)	(68,334,381)	(4,033,406)
Balances (in Shares) at Dec. 31, 2023					24,508,795
Exercise of warrants					$ 12	5,820			$ 5,832
Exercise of warrants (in Shares)					125,000
Interest on recourse loan							3,987		$ 3,987
Stock-based compensation						4,255,432			4,255,432
Net loss								(9,037,971)	(9,037,971)
Balances at Mar. 31, 2024					$ 2,462	$ 68,729,393	$ (165,629)	$ (77,372,352)	$ (8,806,126)
Balances (in Shares) at Mar. 31, 2024					24,633,795

Unaudited Condensed Consolida_6

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net loss	$ (9,037,971)	$ (5,138,122)	$ (24,813,736)	$ (21,855,127)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	17,923	465,640	1,863,924	388,139
Stock-based compensation	4,255,432	93,943	544,375	195,056
Amortization of debt discount	1,212,836	4,000	1,811,798	13,600
Change in fair value of derivative liability			149,000
Impairment of long-lived assets			1,468,995
Change in fair value of simple agreements for future equity		869,164	1,672,706	265,744
Interest on recourse loan	3,987	(1,202)	(3,897)
Changes in operating assets and liabilities:
Accounts receivable	(263,075)	8,626	20,742	(23,697)
Inventory	37,814	(4,704)	(156,087)	(154,840)
Prepaid expenses	47,359	(33,643)	(595,630)	(81,339)
Other current assets				11,163
Accounts payable	(325,541)	64,191	1,888,568	(174,278)
Accrued liabilities	(82,168)	(30,239)	228,020	37,434
Deferred revenue	68,899
Right of use liabilities, net	(13,875)	(11,063)	(49,656)	(24,641)
Net cash used in operating activities	(4,078,380)	(3,713,409)	(15,970,878)	(21,402,786)
Cash flows from investing activities:
Purchase of property and equipment	(3,340)		(4,914)	(3,644,950)
Net cash used in investing activities	(3,340)		(4,914)	(4,060,962)
Deposits				(416,012)
Cash flows from financing activities:
Proceeds from simple agreement for future equity		2,666,953	2,666,953	12,885,001
Proceeds from notes payable			750,000	2,500,000
Proceeds from convertible notes payable	4,844,625		2,798,410
Proceeds from notes payable, related party			519,000
Exercise of warrants	5,832
Repayments of note payable	(250,000)	(250,000)	(1,750,000)	(250,000)
Repayments of notes payable, related party	(70,000)		(449,000)
Proceeds from lease liability financing				4,455,852
Repayment of lease liability financing	(28,011)	(552,786)	(1,713,518)	(378,524)
Net cash provided by financing activities	4,502,446	1,864,167	13,266,829	20,213,606
Issuance of restricted common stock, net of repurchases			(3)	1,278
Issuance of common stock pursuant to Merger and private placement, net of offering costs			10,444,987
Issuance of Series Seed preferred stock				999,999
Net change in cash and cash equivalents	420,726	(1,849,242)	(2,708,963)	(5,250,142)
Cash and cash equivalents at beginning of period	6,756	2,715,719	2,715,719	7,965,861
Cash and cash equivalents at end of period	427,482	866,477	6,756	2,715,719
Supplemental disclosure of cash flow information:
Cash paid for income taxes
Cash paid for interest	35,892	40,630	507,193	622,730
Supplemental disclosure of non-cash investing and financing activities:
Restricted stock award liability				162,747
Derivative liability in connection with convertible note			601,000
Debt discount issued as accrued liability			63,840
Conversion of simple agreement for future equity into common stock			17,490,404
Conversion of convertible note and derivative into common stock in connection with Merger			3,751,875
Warrants issued in connection with note payable			991,000	49,000
Subscription receivable				$ 165,719
Vested restricted stock purchased with recourse notes		3,436
Deferred offering costs included in accrued liabilities	$ 973,491

Nature of Operations

Nature of Operations	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Nature of Operations [Abstract]
NATURE OF OPERATIONS	1. NATURE OF OPERATIONS Serve Operating Co. (“Serve”) (formerly known as Serve Robotics Inc.) is a corporation formed on January 15, 2021 under the laws of the State of Delaware. On July 31, 2023, Patricia’s wholly-owned subsidiary, Serve Acquisition Corp., a corporation formed in the State of Delaware on July 10, 2023 (“Acquisition Sub”), merged with and into the Company (as defined below). Pursuant to this transaction (the “Merger”), Serve was the surviving corporation and became Patricia’s wholly owned subsidiary, and all of the outstanding stock of Serve was converted into shares of Patricia’s common stock. All of Serve’s outstanding warrants and options were assumed by Patricia. In addition, on July 31, 2023, the board of directors of Patricia Acquisition Corp., a Delaware corporation incorporated on November 9, 2020 (“Patricia”) and all of its pre-Merger stockholders approved a restated certificate of incorporation, which was effective upon its filing with the Secretary of State of the State of Delaware on July 31, 2023, and through which Patricia changed its name to “Serve Robotics Inc.” Following the consummation of the Merger, Serve changed its name to “Serve Operating Co.” As a result of the Merger, Patricia acquired the business of Serve and will continue the existing business operations of Serve as a public reporting company under the name Serve Robotics Inc. (the “Company”). The Company is developing autonomous robots for last-mile delivery services. The Company is headquartered in Redwood City, California. In accordance with “reverse merger” or “reverse acquisition” accounting treatment, the Company was determined the accounting acquirer. Patricia’s historical financial statements before the Merger have been replaced with the historical financial statements of Serve before the Merger in filings with the SEC since the Merger unless otherwise noted. Public Offering On April 17, 2024, the Company entered into an underwriting agreement (the “Underwriting Agreement”) with Aegis Capital Corp. (“Aegis”) in connection with the public offering of 10,000,000 shares of the Company’s common stock, par value $0.0001, at a public offering price of $4.00 per share (the “Offering”). The Company’s net proceeds from the Offering, after deducting the underwriting discount and other estimated offering expenses payable by the Company, were approximately $35.7 million. As a result of the Offering, the Company’s Common Stock was approved for listing on The Nasdaq Capital Market and commenced trading under the ticker symbol “SERV” beginning on April 18, 2024. See Note 11.	1. NATURE OF OPERATIONS, HISTORY, ORGANIZATION AND BUSINESS Serve Operating Co. (formerly known as Serve Robotics Inc.) (the “Company” or “Serve”) is a corporation formed on January 15, 2021 under the laws of the State of Delaware. The Company is developing next generation robots for last-mile delivery services. The Company is headquartered in Redwood City, California. In February 2021, the Company entered into a contribution and license agreement with Postmates, LLC, a Delaware limited liability company (“Postmates”). Pursuant to the agreement, Postmates transferred over certain contracts and agreements, intellectual property and patents and hardware and equipment to the Company. As the contribution was without consideration, the agreement did not have any effect on the Company’s consolidated financial statements. On July 31, 2023, a wholly-owned subsidiary of Patricia Acquisition Corp., a Delaware corporation incorporated on November 9, 2020 (“Patricia”), Serve Acquisition Corp., a corporation formed in the State of Delaware on July 10, 2023 (“Acquisition Sub”), merged with and into the Company. Pursuant to this transaction (the “Merger”), the Company was the surviving corporation and became Patricia’s wholly owned subsidiary, and all of the outstanding stock of Serve was converted into shares of Patricia’s common stock. All of Serve’s outstanding warrants and options were assumed by Patricia. In addition, on July 31, 2023, the board of directors of Patricia and all of its pre-Merger stockholders approved a restated certificate of incorporation, which was effective upon its filing with the Secretary of State of the State of Delaware on July 31, 2023, and through which Patricia changed its name to “Serve Robotics Inc.” Following the consummation of the Merger, Serve changed its name to “Serve Operating Co.” As a result of the Merger, Patricia acquired the business of Serve and continued the existing business operations of Serve as a public reporting company under the name Serve Robotics Inc. In accordance with “reverse merger” or “reverse acquisition” accounting treatment, the Company was determined the accounting acquirer. Patricia’s historical financial statements before the Merger have been replaced with the historical financial statements of Serve before the Merger in filings with the SEC since the Merger unless otherwise noted.

Going Concern

Going Concern	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Going Concern [Abstract]
GOING CONCERN	2. GOING CONCERN The Company has evaluated whether there are certain conditions and events, considered in the aggregate, that raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the consolidated financial statements are issued. The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has sustained net losses of $9,037,971 and $5,138,122 for the three months ended March 31, 2024 and 2023, respectively and has negative cash flow from operations for the three months ended March 31, 2024 and 2023. The Company requires additional capital to operate and expects losses to continue for the foreseeable future. These factors raise substantial doubts about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern until it reaches profitability is dependent upon its ability to generate cash from operating activities and to raise additional capital to fund operations. Management plans to raise additional capital to fund operations through debt and/or equity financings. Through the issuance date of the consolidated financial statements, the Company has raised $35.7 million in equity pursuant to our April 2024 Offering (see Note 11). Our failure to raise additional capital could have a negative impact on not only our financial condition but also our ability to execute our business plan. No assurance can be given that the Company will be successful in these efforts. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. The Company may not be able to obtain financing on acceptable terms, or at all.	2. GOING CONCERN The Company has evaluated whether there are certain conditions and events, considered in the aggregate, that raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the consolidated financial statements are issued. The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company sustained net losses of $24,813,736 and $21,855,127 during the years ended December 31, 2023 and 2022, respectively, and had cash used in operations of $15,970,878 during the year ended December 31, 2023. The Company requires additional capital to operate and expects losses to continue for the foreseeable future. These factors raise substantial doubts about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern until it reaches profitability is dependent upon its ability to generate cash from operating activities and to raise additional capital to fund operations. Management plans to raise additional capital to fund operations through debt and/or equity financings. Through the issuance date of the consolidated financial statements, the Company has raised $5.0 million in convertible promissory notes (see Note 13). Our failure to raise additional capital could have a negative impact on not only our financial condition but also our ability to execute our business plan. No assurance can be given that the Company will be successful in these efforts. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. The Company may not be able to obtain financing on acceptable terms, or at all.

Reverse Merger Accounting

Reverse Merger Accounting	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Reverse Merger Accounting [Abstract]
REVERSE MERGER ACCOUNTING	3. REVERSE MERGER ACCOUNTING On July 31, 2023, Acquisition Sub, merged with and into the Company. Pursuant to the Merger, the Company was the surviving corporation and became Patricia’s wholly owned subsidiary, and all of the outstanding stock of Serve was converted into shares of Patricia’s common stock. All of Serve’s outstanding warrants and options were assumed by Patricia. Following the consummation of the Merger, Serve changed its name to “Serve Operating Co.” The Merger was accounted for as a reverse-merger, and recapitalization in accordance with generally accepted accounting principles in the United States (“GAAP”). Serve Robotics Inc. was the acquirer for financial reporting purposes and Patricia was the acquired company. Consequently, the assets and liabilities and the operations that are reflected in the historical financial statements prior to the merger are those of Serve Robotics Inc. and have been recorded at the historical cost basis of Serve Robotics Inc., and the financial statements after completion of the merger include the assets and liabilities of Patricia and Serve Robotics Inc., historical operations of Serve Robotics Inc. and operations of Patricia from the closing date of the merger. Common stock and the corresponding capital amounts of Patricia pre-merger were retroactively restated as capital stock shares reflecting the exchange ratio in the merger. In conjunction with the merger, the Company received no cash and assumed no liabilities from Patricia Acquisition Corp. As a result of the Merger, each of Serve’s shares of capital stock issued and outstanding immediately prior to the closing of the Merger was converted into the right to receive 0.8035 shares of Patricia’s common stock (the “Common Share Conversion Ratio”). Accordingly, all share and per share amounts for all periods presented in the accompanying consolidated financial statements and notes thereto have been adjusted retroactively, where applicable, to reflect the Common Share Conversion Ratio. There was no effect on the number of shares of common stock or preferred stock authorized for issuance under the Company’s certificate of incorporation or the par value of such securities.	3. REVERSE MERGER ACCOUNTING On July 31, 2023, Acquisition Sub, merged with and into the Company. Pursuant to the Merger, the Company was the surviving corporation and became Patricia’s wholly owned subsidiary, and all of the outstanding stock of Serve was converted into shares of Patricia’s common stock. All of Serve’s outstanding warrants and options were assumed by Patricia. Following the consummation of the Merger, Serve changed its name to “Serve Operating Co.” The merger was accounted for as a reverse-merger, and recapitalization in accordance with generally accepted accounting principles in the United States (“GAAP”). Serve Robotics Inc. was the acquirer for financial reporting purposes and Patricia was the acquired company. Consequently, the assets and liabilities and the operations that are reflected in the historical financial statements prior to the merger are those of Serve Robotics Inc. and have been recorded at the historical cost basis of Serve Robotics Inc., and the financial statements after completion of the merger include the assets and liabilities of Patricia and Serve Robotics Inc., historical operations of Serve Robotics Inc. and operations of Patricia from the closing date of the merger. Common stock and the corresponding capital amounts of Patricia pre-merger were retroactively restated as capital stock shares reflecting the exchange ratio in the merger. In conjunction with the merger, the Company received no cash and assumed no liabilities from Patricia Acquisition Corp. As a result of the Merger, each of Serve’s shares of capital stock issued and outstanding immediately prior to the closing of the Merger was converted into the right to receive 0.8035 shares of Patricia’s common stock (the “Common Share Conversion Ratio”). Accordingly, all share and per share amounts for all periods presented in the accompanying consolidated financial statements and notes thereto have been adjusted retroactively, where applicable, to reflect the Common Share Conversion Ratio. There was no effect on the number of shares of common stock or preferred stock authorized for issuance under the Company’s certificate of incorporation or the par value of such securities.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America (“GAAP”). The Company’s fiscal year end is December 31. Principles of Consolidation These consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Serve Operating Co. and Serve Robotics Canada Inc. All inter-company transactions and balances have been eliminated on consolidation. Unaudited Interim Financial Information The unaudited interim financial statements and related notes have been prepared in accordance with GAAP for interim financial information, within the rules and regulations of the United States Securities and Exchange Commission (the “SEC”). Certain information and disclosures normally included in the annual financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. The unaudited interim financial statements have been prepared on a basis consistent with the audited financial statements and in the opinion of management, reflect all adjustments, consisting of only normal recurring adjustments, necessary for the fair presentation of the results for the interim periods presented and of the financial condition as of the date of the interim balance sheet. The financial data and the other information disclosed in these notes to the interim financial statements related to the three-month periods are unaudited. Unaudited interim results are not necessarily indicative of the results for the full fiscal year. The accompanying unaudited interim condensed financial statements should be read in conjunction with the Company’s audited financial statements and the notes thereto for the year ended December 31, 2023 included in the Form 10-K filed with the SEC on February 29, 2024. Use of Estimates The preparation of the Company’s financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Significant estimates and assumptions reflected in these financial statements include, but are not limited to, the valuations of common stock and options. The Company bases its estimates on historical experience, known trends and other market-specific or other relevant factors that it believes to be reasonable under the circumstances. On an ongoing basis, management evaluates its estimates when there are changes in circumstances, facts and experience. Changes in estimates are recorded in the period in which they become known. Actual results could differ from those estimates. Concentrations of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents. The Company generally maintains balances in various operating accounts at financial institutions that management believes to be of high credit quality, in amounts that may exceed federally insured limits. The Company has not experienced any losses related to its cash and cash equivalents and does not believe that it is subject to unusual credit risk beyond the normal credit risk associated with commercial banking relationships. As of March 31, 2024 and December 31, 2023, all of the Company’s cash and cash equivalents were held at one accredited financial institution. Concentrations During the three months ended March 31, 2024, one customer accounted for 90% of the Company’s revenue and accounted for 83% of the Company’s accounts receivable. In the same period in 2023, a different customer accounted for 50% of the Company’s revenue. Cash and Cash Equivalents The Company considers all highly liquid investments with maturities of three months or less at the date of purchase to be cash equivalents. Fair Value Measurements Certain assets and liabilities of the Company are carried at fair value under GAAP. 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 must maximize the use of observable inputs and minimize the use of unobservable inputs. Financial assets and liabilities carried at fair value are to be classified and disclosed in one of the following three levels of the fair value hierarchy, of which the first two are considered observable and the last is considered unobservable: ● Level 1—Quoted prices in active markets for identical assets or liabilities. ● Level 2—Observable inputs (other than Level 1 quoted prices), such as quoted prices in active markets for similar assets or liabilities, quoted prices in markets that are not active for identical or similar assets or liabilities, or other inputs that are observable or can be corroborated by observable market data. ● Level 3—Unobservable inputs that are supported by little or no market activity that are significant to determining the fair value of the assets or liabilities, including pricing models, discounted cash flow methodologies and similar techniques. The carrying values of the Company’s accounts receivable, prepaid expenses and accounts payable and accrued expenses approximate their fair values due to the short-term nature of these assets and liabilities. See Note 5 for fair value disclosures. Accounts Receivable Accounts receivable are derived from services delivered to customers and are stated at their net realizable value. The Company accounts for allowance for doubtful accounts under Accounting Standards Codification (“ASC”) 310-10-35. Each month, the Company reviews its receivables on a customer-by-customer basis and evaluates whether an allowance for doubtful accounts is necessary based on any known or perceived collection issues. Any balances that are eventually deemed uncollectible are written off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. As of March 31, 2024 and December 31, 2023, the Company determined there was no allowance for doubtful accounts necessary. Inventory Inventory is stated at the lower of cost or market value and accounted for using the specific identification cost method. As of March 31, 2024 and December 31, 2023, inventory primarily consists of robotic component parts purchased from the Company’s suppliers. Management reviews its inventory for obsolescence and impairment periodically and did not record a reserve for obsolete inventory for the three months ended March 31, 2024 and 2023. Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation expense is recognized using the straight-line method over the estimated useful life of the asset, which is three (3) to five (5) years for office equipment and two (2) years for the Company’s robot assets. Estimated useful lives are periodically assessed to determine if changes are appropriate. Maintenance and repairs are charged to expense as incurred. When assets are retired or otherwise disposed of, the cost of these assets and related accumulated depreciation or amortization are eliminated from the balance sheets and any resulting gains or losses are included in the statement of operations in the period of disposal. Impairment of Long-Lived Assets The Company continually monitors events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell. Deferred Offering Costs The Company complies with the requirements of ASC 340-10-S99-1 with regards to offering costs. Prior to the completion of an offering, offering costs are capitalized. The deferred offering costs are charged to additional paid-in capital or as a discount to debt, as applicable, upon the completion of an offering or to expense if the offering is not completed. As of March 31, 2024, the Company capitaliz eferred offering costs pertaining to the Offering. Convertible Instruments GAAP requires companies to bifurcate conversion options from their host instruments and account for them as free-standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional as that term is described under applicable GAAP. Revenue Recognition The Company accounts for revenue in accordance with ASC 606 – Revenue from Contracts with Customers (“ASC 606”). The Company determines revenue recognition through the following steps: ● Identification of a contract with a customer; ● Identification of the performance obligations in the contract; ● Determination of the transaction price; ● Allocation of the transaction price to the performance obligations in the contract; and ● Recognition of revenue when or as the performance obligations are satisfied. Revenue is recognized when control of the promised goods or services is transferred to customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. As a practical expedient, the Company does not adjust the transaction price for the effects of a significant financing component if, at contract inception, the period between customer payment and the transfer of goods or services is expected to be one year or less. The Company recognizes revenue on its software services over time. The Company utilizes labor hours as a measure of progress to estimate the percentage of completion of the performance obligation at each reporting period. Service fees that have been invoiced or paid but performance obligations have not been met are recorded as deferred revenue. As of March 31, 2024, the Company had $68,899 in deferred revenue pertaining to software services, which will be recognized in the second quarter of 2024. For delivery services, the Company satisfies its performance obligation when the delivery is complete, which is the point in time control of the delivered product transfers to the customer. The Company recognizes branding fees over time as performance obligations are completed over the term of the agreement. Disaggregation of Revenue The disaggregation of revenue is as follows: Three Months Ended March 31, 2024 2023 Software Services $ 851,101 $ - Delivery services 51,760 25,252 Branding fees 43,850 15,000 $ 946,711 $ 40,252 Cost of Revenue Cost of revenue consists primarily of allocations of depreciation on robot assets used for revenue producing activities, personnel time related to revenue activities, and costs related to data, software and similar costs that allow the robots to function as intended and for the Company to communicate with the robots while in service. Sales and Marketing Sales and marketing expenses include personnel costs and public relations expenses. Advertising costs are expensed as incurred and included in sales and marketing expenses. Advertising expenses were approximately $16,000 and $184,000 for the three months ended March 31, 2024 and 2023, respectively. Operations Operations expenses primarily consist of costs for field operations personnel. General and Administrative Expenses General and administrative expenses primarily consist of personnel-related expenses for executive management and administrative functions, including finance and accounting, legal, and human resources, as well as general corporate expenses and general insurance. General and administrative expenses also include depreciation on property and equipment as well as amortization of right of use assets. These costs are expensed as incurred. Research and Development Costs Costs incurred in the research and development of the Company’s products are expensed as incurred. Research and development costs include product design, hardware and software costs. Leases In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2016 02, Leases (ASC 842). This ASU requires a lessee to recognize a right-of-use (“ROU”) asset and a lease liability under most operating leases in its balance sheet. The Company adopted ASC 842 on January 1, 2022 using the modified retrospective approach. The Company elected the package of practical expedients available for existing contracts, which allowed the Company to carry forward its historical assessments of lease identification, lease classification, and initial direct costs. and did not require retrospective medication. The Company also elected a policy to not apply the recognition requirements of ASC 842 for short-term leases with a term of 12 months or less. The Company determines if an arrangement is a lease, or includes an embedded lease, at inception for each contract or agreement. A contract is or contains an embedded lease if the contract meets all of the below criteria: (i) there is an identified asset; (ii) the Company obtains substantially all of the economic benefits of the asset; and (iii) the Company has the right to direct the use of the asset. The Company’s operating lease agreements include office and warehouse space. ROU assets represent the right to use an underlying asset for the lease term and operating lease liabilities represent the obligation to make payments arising from the lease or embedded lease. Operating lease ROU assets and operating lease liabilities are recognized at commencement date based on the present value of the future minimum lease payments over the lease term. As most leases do not provide an implicit rate, the Company uses an incremental borrowing rate that is based on the estimated rate of interest for a collateralized borrowing of a similar asset, using a similar term as the lease payments at the commencement date. Indirect capital costs are capitalized and included in the ROU assets at commencement. The operating lease ROU assets and operating lease liabilities include any lease payments made, including any variable amounts that are based on an index or rate, and exclude lease incentives. Variability that is not due to an index or rate, such as payments made based on hourly rates, are excluded from the lease liability. Lease terms may include options to extend or terminate the lease. Renewal option periods are included within the lease term and the associated payments are recognized in the measurement of the operating ROU asset and operating lease liability when they are at our discretion and considered reasonably certain of being exercised. Over the lease term, the Company uses the effective interest rate method to account for the lease liability as lease payments are made and the ROU asset is amortized in a manner that results in straight-line expense recognition (See Note 11). Net Loss per Share Net earnings or loss per share is computed by dividing net income or loss by the weighted-average number of common shares outstanding during the period, excluding shares subject to redemption or forfeiture. The Company presents basic and diluted net earnings or loss per share. Diluted net earnings or loss per share reflect the actual weighted average of common shares issued and outstanding during the period, adjusted for potentially dilutive securities outstanding. Potentially dilutive securities are excluded from the computation of the diluted net loss per share if their inclusion would be anti-dilutive. As all potentially dilutive securities are anti-dilutive as of March 31, 2024 and 2023, diluted net loss per share is the same as basic net loss per share for each period. Potentially dilutive items outstanding as of March 31, 2024 and 2023 is as follows: March 31, 2024 2023 Convertible notes payable 2,104,562 * - Series Seed preferred stock (convertible to common stock) - 3,091,672 Series Seed-1 preferred stock (convertible to common stock) - 2,440,411 Series Seed-2 preferred stock (convertible to common stock) - 2,088,696 Series Seed-3 preferred stock (convertible to common stock) - 357,836 Common stock warrants 3,110,272 54,203 Preferred stock warrants - 128,820 Stock options 1,501,341 1,080,532 Unvested restricted common stock 324,019 332,481 Total potentially dilutive shares 7,040,194 9,574,651 * Represents the number of common shares that the convertible notes, including principal and accrued interest, converted into upon the closing of the Offering in April 2024. Recently Adopted Accounting Pronouncements Management does not believe that any other recently issued, but not yet effective, accounting standards could have a material effect on the accompanying consolidated financial statements. As new accounting pronouncements are issued, the Company will adopt those that are applicable under the circumstances.	4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accounting and reporting policies of the Company conform to GAAP. The Company’s fiscal year is December 31. Principles of Consolidation These consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Serve Operating Co. and Serve Robotics Canada Inc. All inter-company transactions and balances have been eliminated on consolidation. Use of Estimates The preparation of the Company’s consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Significant estimates and assumptions reflected in these financial statements include, but are not limited to, impairment of long-lived assets, right-of-use assets and liabilities, stock-based compensation and allocation of costs of revenue. The Company bases its estimates on historical experience, known trends and other market-specific or other relevant factors that it believes to be reasonable under the circumstances. On an ongoing basis, management evaluates its estimates when there are changes in circumstances, facts and experience. Changes in estimates are recorded in the period in which they become known. Actual results could differ from those estimates. Concentrations of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents. The Company generally maintains balances in various operating accounts at financial institutions that management believes to be of high credit quality, in amounts that may exceed federally insured limits. The Company has not experienced any losses related to its cash and cash equivalents and does not believe that it is subject to unusual credit risk beyond the normal credit risk associated with commercial banking relationships. As of December 31, 2023 and 2022, the Company’s cash and cash equivalents were held at one accredited financial institution. Concentrations During the years ended December 31, 2023 and 2022, one customer accounted for 71% and 50% of revenue, respectively. The loss of this customer may have a material effect on the Company. Cash and Cash Equivalents The Company considers all highly liquid investments with maturities of three months or less at the date of purchase to be cash equivalents. Fair Value Measurements Certain assets and liabilities of the Company are carried at fair value under GAAP. 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 must maximize the use of observable inputs and minimize the use of unobservable inputs. Financial assets and liabilities carried at fair value are to be classified and disclosed in one of the following three levels of the fair value hierarchy, of which the first two are considered observable and the last is considered unobservable: ● Level 1—Quoted prices in active markets for identical assets or liabilities. ● Level 2—Observable inputs (other than Level 1 quoted prices), such as quoted prices in active markets for similar assets or liabilities, quoted prices in markets that are not active for identical or similar assets or liabilities, or other inputs that are observable or can be corroborated by observable market data. ● Level 3—Unobservable inputs that are supported by little or no market activity that are significant to determining the fair value of the assets or liabilities, including pricing models, discounted cash flow methodologies and similar techniques. The carrying values of the Company’s accounts receivable, prepaid expenses and accounts payable and accrued expenses approximate their fair values due to the short-term nature of these assets and liabilities. See Notes 5 and 8 for fair value disclosures of future equity obligations. Accounts Receivable Accounts receivable are derived from services delivered to customers and are stated at their net realizable value. The Company accounts for allowance for doubtful accounts under Accounting Standards Codification (“ASC”) 310-10-35. Each month, the Company reviews its receivables on a customer-by-customer basis and evaluates whether an allowance for doubtful accounts is necessary based on any known or perceived collection issues. Any balances that are eventually deemed uncollectible are written off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. As of December 31, 2023 and 2022, the Company determined there was no allowance for doubtful accounts necessary. Inventory Inventory is stated at the lower of cost or market value and accounted for using the specific identification cost method. As of December 31, 2023 and 2022, inventory primarily consists of robotic component parts from the Company’s suppliers. Management reviews its inventory for obsolescence and impairment annually and did not record a reserve for obsolete inventory for the years ended December 31, 2023 and 2022. Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation expense is recognized using the straight-line method over the estimated useful life of the asset, which is three (3) to five (5) years for office equipment and two (2) years for the Company’s robot assets. Estimated useful lives are periodically assessed to determine if changes are appropriate. Maintenance and repairs are charged to expense as incurred. When assets are retired or otherwise disposed of, the cost of these assets and related accumulated depreciation or amortization are eliminated from the balance sheets and any resulting gains or losses are included in the statement of operations in the period of disposal. Impairment of Long-Lived Assets The Company accounts for long-lived assets in accordance with the provisions of ASC 360-10-35, Property, Plant and Equipment, Impairment or Disposal of Long-lived Assets. The Company continually monitors events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell. At December 31, 2023, management determined that certain events and circumstances occurred that indicated that the carrying value of the Company’s robot assets may not be recoverable. Based on the undiscounted cash flows over the remaining depreciable life, management determined an impairment of the remaining carrying value totaling $1,468,995 was necessary. Deferred Offering Costs The Company complies with the requirements of ASC 340-10-S99-1 with regards to offering costs. Prior to the completion of an offering, offering costs are capitalized. The deferred offering costs are charged to additional paid-in capital or as a discount to debt, as applicable, upon the completion of an offering or to expense if the offering is not completed. As of December 31, 2023 and 2022, there were no deferred offering costs. Convertible Instruments GAAP requires companies to bifurcate conversion options from their host instruments and account for them as free-standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional as that term is described under applicable GAAP. Subscription Receivable The Company records stock issuances at the effective date. If the subscription is not funded upon issuance, the Company records a subscription receivable as an asset on a balance sheet, except when subscription receivable is not received prior to the issuance of financial statements at a reporting date in satisfaction of the requirements under ASC 505-10-45-2, in which case, the subscription is reclassified as a contra account to stockholders’ equity (deficit) on the consolidated balance sheet. Accounting for Preferred Stock ASC 480, Distinguishing Liabilities from Equity, includes standards for how an issuer of equity (including equity shares issued by consolidated entities) classifies and measures on its consolidated balance sheet certain financial instruments with characteristics of both liabilities and equity. Management is required to determine the presentation for the preferred stock as a result of the redemption and conversion provisions, among other provisions in the agreement. Specifically, management is required to determine whether the embedded conversion feature in the preferred stock is clearly and closely related to the host instrument, and whether the bifurcation of the conversion feature is required and whether the conversion feature should be accounted for as a derivative instrument. If the host instrument and conversion feature are determined to be clearly and closely related (both more akin to equity), derivative liability accounting under ASC 815, Derivatives and Hedging, is not required. Management determined that the host contract of the preferred stock is more akin to equity, and accordingly, liability accounting is not required by the Company. The Company has presented preferred stock within stockholders’ equity. Costs incurred directly for the issuance of the preferred stock are recorded as a reduction of gross proceeds received by the Company, resulting in a discount to the preferred stock. The discount is not amortized. Stock-Based Compensation The Company accounts for stock-based compensation in accordance with ASC 718, Compensation - Stock Compensation (“ASC 718”). The Company measures all stock-based awards granted to employees, directors and non-employee consultants based on the fair value on the date of the grant and recognizes compensation expense for those awards over the requisite service period, which is generally the vesting period of the respective award. For awards with service-based vesting conditions, the Company records the expense for using the straight-line method. For awards with performance-based vesting conditions, the Company records the expense if and when the Company concludes that it is probable that the performance condition will be achieved. The Company classifies stock-based compensation expense in its statement of operations in the same manner in which the award recipient’s payroll costs are classified or in which the award recipient’s service payments are classified. The fair value of each stock option grant is estimated on the date of grant using the Black-Scholes option-pricing model. The Company historically has been a private company and lacks company-specific historical and implied volatility information for its stock. Therefore, it estimates its expected stock price volatility based on the historical volatility of publicly traded peer companies and expects to continue to do so until such time as it has adequate historical data regarding the volatility of its own traded stock price. The expected term of the Company’s stock options has been determined utilizing the “simplified” method for awards that qualify as “plain-vanilla” options. The risk-free interest rate is determined by reference to the U.S. Treasury yield curve in effect at the time of grant of the award for time periods approximately equal to the expected term of the award. Expected dividend yield is based on the fact that the Company has never paid cash dividends on common stock and does not expect to pay any cash dividends in the foreseeable future. Forfeitures are recognized as incurred. Determining the appropriate fair value of stock-based awards requires the input of subjective assumptions. The assumptions used in calculating the fair value of stock-based awards represent management’s best estimates and involve inherent uncertainties and the application of management’s judgment. As a result, if factors change and management uses different assumptions, stock-based compensation expense could be materially different for future awards. Revenue Recognition The Company accounts for revenue under ASC 606, Revenue from Contracts with Customers. The Company determines revenue recognition through the following steps: ● Identification of a contract with a customer; ● Identification of the performance obligations in the contract; ● Determination of the transaction price; ● Allocation of the transaction price to the performance obligations in the contract; and ● Recognition of revenue when or as the performance obligations are satisfied. Revenue is recognized when control of the promised goods or services is transferred to customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. As a practical expedient, the Company does not adjust the transaction price for the effects of a significant financing component if, at contract inception, the period between customer payment and the transfer of goods or services is expected to be one year or less. To date, the Company has generated initial revenues from its delivery services as well as branding fees. For delivery services, the Company satisfies its performance obligation when the delivery is complete, which is the point in time control of the delivered product transfers to the customer. The Company recognizes branding fees over time as performance obligations are completed over the term of the agreement. During the year ended December 31, 2023, delivery revenue was $146,462, branding fees were $45,250 and other revenue was $15,833, respectively. During the year ended December 31, 2022, delivery revenue was $54,423 and branding fees were $53,575, respectively. Cost of Revenue Cost of revenue consists primarily of allocations of depreciation on robot assets used for revenue-producing activities, personnel time related to revenue-producing activities, and costs related to data, software and similar costs that allow the robots to function as intended and for the Company to communicate with the robots while in service. Sales and Marketing Sales and marketing expenses include personnel costs and public relations expenses. Advertising costs are expensed as incurred and included in sales and marketing expenses. Advertising expense were approximately $184,000 and $128,000 for the years ended December 31, 2023 and 2022, respectively. Operations Operations expenses primarily consist of costs for field operations personnel. General and Administrative Expenses General and administrative expenses primarily consist of personnel-related expenses for executive management and administrative functions, including finance and accounting, legal, and human resources, as well as general corporate expenses and general insurance. General and administrative expenses also include depreciation on property and equipment as well as amortization of right of use assets. These costs are expensed as incurred. Research and Development Costs Costs incurred in the research and development of the Company’s products are expensed as incurred. Research and development costs include product design, hardware and software costs. Leases The Company accounts for leases under ASC 842 – Leases. The company does not apply the recognition requirements for leases with a term of twelve months or less. The Company determines if an arrangement is a lease, or includes an embedded lease, at inception for each contract or agreement. A contract is or contains an embedded lease if the contract meets all of the below criteria: (i) there is an identified asset (ii) the Company obtains substantially all of the economic benefits of the asset (iii) the Company has the right to direct the use of the asset The Company’s operating lease agreements include office and warehouse space. ROU assets represent the right to use an underlying asset for the lease term and operating lease liabilities represent the obligation to make payments arising from the lease or embedded lease. Operating lease ROU assets and operating lease liabilities are recognized at commencement date based on the present value of the future minimum lease payments over the lease term. As most leases do not provide an implicit rate, the Company uses an incremental borrowing rate that is based on the estimated rate of interest for a collateralized borrowing of a similar asset, using a similar term as the lease payments at the commencement date. Indirect capital costs are capitalized and included in the ROU assets at commencement. The operating lease ROU assets and operating lease liabilities include any lease payments made, including any variable amounts that are based on an index or rate, and exclude lease incentives. Variability that is not due to an index or rate, such as payments made based on hourly rates, are excluded from the lease liability. Lease terms may include options to extend or terminate the lease. Renewal option periods are included within the lease term and the associated payments are recognized in the measurement of the operating ROU asset and operating lease liability when they are at our discretion and considered reasonably certain of being exercised. Over the lease term, the Company uses the effective interest rate method to account for the lease liability as lease payments are made and the ROU asset is amortized in a manner that results in straight-line expense recognition. (See Note 12). Income Taxes The Company uses the liability method of accounting for income taxes as set forth in ASC 740, Income Taxes. Under the liability method, deferred taxes are determined based on the temporary differences between the financial statement and tax basis of assets and liabilities using tax rates expected to be in effect during the years in which the basis differences reverse. A valuation allowance is recorded when it is unlikely that the deferred tax assets will not be realized. We assess our income tax positions and record tax benefits for all years subject to examination based upon our evaluation of the facts, circumstances and information available at the reporting date. In accordance with ASC 740-10, for those tax positions where there is a greater than 50% likelihood that a tax benefit will be sustained, the Company’s policy will be to record the largest amount of tax benefit that is more likely than not to be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. For those income tax positions where there is less than 50% likelihood that a tax benefit will be sustained, no Net Loss per Share Net earnings or loss per share is computed by dividing net income or loss by the weighted-average number of common shares outstanding during the period, excluding shares subject to redemption or forfeiture. The Company presents basic and diluted net earnings or loss per share. Diluted net earnings or loss per share reflect the actual weighted average of common shares issued and outstanding during the period, adjusted for potentially dilutive securities outstanding. Potentially dilutive securities are excluded from the computation of the diluted net loss per share if their inclusion would be anti-dilutive. As all potentially dilutive securities are anti-dilutive as of December 31, 2023 and 2022, diluted net loss per share is the same as basic net loss per share for each year. Potentially dilutive items outstanding as of December 31, 2023 and 2022 is as follows: December 31 2023 2022 Series Seed preferred stock (convertible to common stock) - 3,091,672 Series Seed-1 preferred stock (convertible to common stock) - 2,440,412 Series Seed-2 preferred stock (convertible to common stock) - 2,088,696 Series Seed-3 preferred stock (convertible to common stock) - 357,836 Common stock warrants 1,090,272 54,203 Preferred stock warrants - 128,819 Stock options 1,515,386 861,309 Unvested restricted common stock 324,019 - Total potentially dilutive shares 2,929,677 9,022,947 Excluded in the table of December 31, 2022 are the number of shares that would be issuable upon the conversion of Simple Agreements for Future Equity, for which the number of shares are indeterminable as of December 31, 2022. Upon consummation of the Merger, all outstanding SAFEs were converted into 4,372,601 shares of common stock (see Notes 5, 8 and 9). Upon the Merger, all outstanding shares of preferred stock were converted into an aggregate of 7,978,616 shares of common stock. Furthermore, all outstanding warrants to purchase shares of Series Seed preferred stock were converted into 128,819 warrants to purchase shares of common stock. Recently Adopted Accounting Pronouncements Management does not believe that any other recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, the Company will adopt those that are applicable under the circumstances.

Fair Value Measurements

Fair Value Measurements	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Fair Value Measurements [Abstract]
FAIR VALUE MEASUREMENTS	5. FAIR VALUE MEASUREMENTS The Company’s financial assets and liabilities subject to fair value measurements on a recurring basis and the level of inputs used for such measurements were as follows: Fair Value Measurements Level 1 Level 2 Level 3 Total Liabilities $ - $ - $ 1,489,000 $ 1,489,000 Derivative liability $ - $ - $ 1,489,000 $ 1,489,000 There were no Level 1, 2or 3 assets or liabilities as of December 31, 2023. Derivative Liability In connection with the Company’s convertible notes, the Company recorded a derivative liability (see Note 7). The estimated fair value of the derivative liability is recorded using significant unobservable measures and other fair value inputs and is therefore classified as a Level 3 financial instrument. The fair value of the derivative liability is valued using a probability-weighted scenario analysis utilizing the terms of the notes under the with-or-without method. The Company determined a 100% probability of conversion into equity as the notes were converted into shares of common stock upon the Offering in April 2024 (see Note 11). The following table presents changes in Level 3 liabilities measured at fair value for the three months ended March 31, 2024: Embedded Derivative Liability Outstanding as of December 31, 2023 $ - Issuance of embedded derivative liability 1,489,000 Change in fair value - Outstanding as of March 31, 2024 $ 1,489,000	5. FAIR VALUE MEASUREMENTS The Company’s financial assets and liabilities subject to fair value measurements on a recurring basis and the level of inputs used for such measurements were as follows: Fair Value Measurements as of Level 1 Level 2 Level 3 Total Liabilities: Simple agreement for future equity $ - $ - $ - $ - Derivative liability - - - - $ - $ - $ - $ - Fair Value Measurements as of Level 1 Level 2 Level 3 Total Liabilities: Simple agreement for future equity $ - $ - $ 13,150,745 $ 13,150,745 $ - $ - $ 13,150,745 $ 13,150,745 Simple Agreements for Future Equity The Company measures the simple agreements for future equity (“SAFE or “SAFEs”) at fair value based on significant inputs not observable in the market, which causes it to be classified as a Level 3 measurement within the fair value hierarchy. The valuation of the future equity obligations uses assumptions and estimates the Company believes would be made by a market participant in making the same valuation. The Company assesses these assumptions and estimates on an on-going basis as additional data impacting the assumptions and estimates are obtained. Changes in the fair value of the simple agreements for future equity related to updated assumptions and estimates are recognized within the statements of operations. The simple agreements for future equity may change significantly as additional data is obtained, impacting the Company’s assumptions regarding probabilities of outcomes used to estimate the fair value of the liability. In evaluating this information, considerable judgment is required to interpret the data used to develop the assumptions and estimates. The estimates of fair value may not be indicative of the amounts that could be realized in a current market exchange. Accordingly, the use of different market assumptions and/or different valuation techniques may have a material effect on the estimated fair value amounts, and such changes could materially impact the Company’s results of operations in future periods. The Company utilized a probability-weighted average approach based on the estimated market value of the underlying securities and the potential settlement outcomes of the simple agreements for future equity, including a liquidity event or future equity financing as well as other settlement alternatives. Both the market value of the underlying securities and the probability of settlement outcomes include unobservable Level 3 inputs. As of December 31, 2022, the Company assumed a 85% probability of a liquidity and/or equity financing events as the primary ultimate settlement outcomes of the future equity obligations. Immediately prior to the Merger, the Company revalued the remaining outstanding SAFEs using a 100% probability of an equity financing and $4.00 as the fair value of the underlying common stock (see Note 9). Upon the Merger, the SAFEs converted into 4,372,601 shares of common stock at a fair value of $17,490,404. Derivative Liability In connection with the Company’s convertible notes, the Company recorded a derivative liability (see Note 7). The estimated fair value of the derivative liability is recorded using significant unobservable measures and other fair value inputs and is therefore classified as a Level 3 financial instrument. The fair value of the derivative liability is valued using a probability-weighted scenario analysis utilizing the terms of the notes and assumptions regarding cash settlement or conversion to equity. Immediately prior to the Merger, the Company determined a 100% probability of conversion into equity. The following table sets forth a summary of changes in the fair value of our Level 3 financial instrument liabilities for the years ended December 31, 2023 and 2022: Simple Embedded For Future Derivative Total Outstanding as of December 31, 2021 $ - $ - $ - Issuance of simple agreements for future equity 12,885,001 - 12,885,001 Change in fair value 265,744 - 265,744 Outstanding as of December 31, 2021 13,150,745 - 13,150,745 Issuance of simple agreements for future equity 2,666,953 - 2,666,953 Issuance of embedded derivative liability - 601,000 601,000 Change in fair value 1,672,706 149,000 1,821,706 Conversion to common stock upon Merger (17,490,404 ) (750,000 ) (18,240,404 ) Outstanding as of December 31, 2023 $ - $ - $ -

Property and Equipment, Net

Property and Equipment, Net	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Property and Equipment, Net [Abstract]
PROPERTY AND EQUIPMENT, NET	6. PROPERTY AND EQUIPMENT, NET The following is a summary of property and equipment, net: March 31, December 31, 2024 2023 Office equipment $ 254,001 $ 250,661 Robot assets 2,092,293 2,092,293 Total 2,346,294 2,342,954 Less: accumulated depreciation (2,312,455 ) (2,294,532 ) Property and equipment, net $ 33,839 $ 48,422 Depreciation expense was $17,923 and $465,640 for the three months ended March 31, 2024 and 2023, respectively.	6. PROPERTY AND EQUIPMENT, NET The following is a summary of property and equipment: December 31 2023 2022 Office equipment $ 250,661 $ 245,747 Robot assets 2,092,293 3,561,288 Total 2,342,954 3,807,035 Less: accumulated depreciation (2,294,532 ) (430,608 ) Property and equipment, net $ 48,422 $ 3,376,427 Depreciation expense was $1,863,924 and $388,139 for the years ended December 31, 2023 and 2022, respectively. As of December 31, 2023, the Company fully impaired the carrying amount of the robot assets pursuant to its annual impairment assessment. The Company recorded an impairment expense of $1,468,995.

Note Payable

Note Payable	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Note Payable [Abstract]
NOTE PAYABLE	7. NOTE PAYABLE Silicon Valley Bank As of March 31, 2024 and December 31, 2023, note payable, net of unamortized discount of $14,984 and $19,067, was $985,016 and $1,230,933, all respectively. During the three months ended March 31, 2024 and 2023, the Company made repayments of $250,000 and $250,000, respectively. During the three months ended March 31, 2024 and 2023, amortization of debt discount was $1,212,836 and $4,000, respectively. Note Payable – Related Party In December 2023, the Company issued a senior secured promissory note to its Chief Executive Officer for which Serve received $70,000 in proceeds. The note bore interest at 7.67% per annum. The note was fully repaid on January 3, 2024. Convertible Note Payable At various dates in January 2024, the Company issued to certain accredited investors convertible promissory notes of $5,014,500, for which the Company received $4,844,625 in net proceeds (the “January Notes”). As a result, the Company incurred fees of $169,875 which was recorded as a debt discount. The January Notes bear interest at a rate of 6.00% per year, compounded annually, and are due and payable upon request by each investor on or after the 12-month anniversary of the original issuance date of each note. The Company may not prepay or repay the January Notes in cash without the consent of the investors. The January Notes convert upon a qualified offering into common stock at the lesser of the price paid per share multiplied by 75% or the quotient resulting from dividing $80,000,000 by the outstanding shares of common stock on a fully diluted basis prior to the financing (the “Conversion Price”). If the Company consummates a financing that does not constitute a qualified financing, the holders can elect to treat such as a qualified financing and convert at the same terms as if such was a qualified financing. The holders may also elect to convert, at any time, at a quotient by dividing $80,000,000 by the outstanding shares of common stock on a fully diluted basis. The Company evaluated the terms of the conversion features of the January Notes as noted above in accordance with ASC Topic No. 815 - 40, Derivatives and Hedging - Contracts in Entity’s Own Stock, As a result of the January Notes, the Company recognized an aggregate debt discount of $1,658,875. Through March 31, 2024, $1,193,770 of the debt discount was amortized to interest expense. At March 31, 2024, the outstanding balance of the January Notes, less unamortized discount of $465,105, was $4,549,395. During the three months ended March 31, 2024, the Company incurred $62,681 in interest expense pertaining to the January Notes, all of which were unpaid as of March 31, 2024. Upon the closing of the Offering in April 2024, the outstanding principal and accrued interest of the January Notes converted into 2,104,562 shares of common stock. Accordingly, the related derivative liability was recorded into additional paid-in capital. See Note 11. In connection with the issuance of the January Notes, the Company granted the placement agent warrants to purchase (the “Convertible Promissory Notes Offering Warrants”) to purchase common stock equal to 10% of the number of shares of common stock into which the January Notes sold to investors introduced by the placement agent are initially convertible. The Convertible Promissory Notes Offering Warrants will be exercisable at the same price as the Conversion Price. As the issuance of the Convertible Promissory Notes Offering Warrants were contingent on the closing of the Offering and terms were not known until the contingency was resolved, they were not considered granted until April 17, 2024 (see Note 11) and no value was recognized in the consolidated financial statements as of March 31, 2024.	7. NOTE PAYABLE Silicon Valley Bank In March 2022, the Company entered into a promissory note with Silicon Valley Bank (“SVB”) for a principal amount of $2,500,000. The note matures on March 1, 2025 and bears interest at the greater of 3.25% or prime rate. The loan had interest-only payments through September 2022, and then requires monthly principal payments of $83,333, plus interest, beginning October 2022. During the years ended December 31, 2023 and 2022, the Company made repayments of $1,000,000 and $250,000, and $1,250,000 and $2,250,000 remained outstanding, all respectively. Interest expense was $72,639 and $58,463 for the years ended December 31, 2023 and 2022, respectively, all of which were paid. The note is subject to subordination related to financed assets of the Company. In connection with the note, the Company issued SVB 40,292 warrants to purchase common stock. The warrants have an exercise price of $0.49 per share, are immediately exercisable and have a term of 12 years. The fair value of the warrant was $49,000, which was recognized as a debt discount and will be amortized to interest expense over the life of the note. During the years ended December 31, 2023 and 2022, amortization of debt discount was $16,333 and $13,600, respectively. During 2023, SVB exercised 40,292 warrants through a cashless exercise, which resulted in the issuance of 17,518 shares of the Company’s common stock. As of December 31, 2023 and 2022, note payable, net of unamortized discount of $19,067 and $35,400, was $1,230,933 and 2,214,600, all respectively. Short-Term Notes Prior to the Merger, the Company received $750,000 in proceeds from short-term notes. The loans accrued interest on the unpaid principal amount at a rate of 18% per annum. Each holder of the notes (with the exception of one) was entitled to an exit fee equal to 16% of the stated principal amount of such holder’s note, less the total amount of interest that accrued on such note prior to the closing of the Merger (the “Exit Fee”). Upon the Merger, the Company fully repaid the notes and exit fee for a total of $870,015. Convertible Note Payable In April 2023, the Company entered into bridge financing totaling $3,001,500 in principal for which the Company received $2,798,410 in net proceeds (the “April Notes”), after deducting offering costs of $203,090. The April Notes bore interest at 10% per annum and were payable six months from the date of the bridge financing, subject to conversion. The April Notes were convertible into shares of common stock at a conversion price equal to 80% of the price per the PIPE offering (the “Private Placement”), which initially closed simultaneously with the Merger on July 31, 2023 (see Note 9). Upon the closing of the Merger and the initial closing of the Private Placement, the outstanding principal amount of the Bridge Notes was automatically converted into 937,961 shares of common stock at a conversion price of $3.20 per share. Furthermore, accrued interest on the April Notes were forgiven; therefore, no interest was recognized as of the closing of the Merger. The Company evaluated the terms of the conversion features of the April Notes as noted above in accordance with ASC Topic No. 815 – 40, Derivatives and Hedging – Contracts in Entity’s Own Stock, and determined they are not indexed to the Company’s common stock and that the conversion feature, which is akin to a redemption feature, meet the definition of a liability. The notes contain an indeterminate number of shares to settle with conversion options outside of the Company’s control. Therefore, the Company bifurcated the conversion feature and accounted for it as a separate derivative liability. Upon issuance of the April Notes, the Company recognized a derivative liability at a fair value of $601,000 (see Note 5), which was recorded as a debt discount and was amortized over the life of the notes. Upon the Merger and the Private Placement, the derivative liability had a fair value of $750,000, which was recorded to additional paid-in capital in connection with the conversion of the underlying notes. For the year ended December 31, 2023, the Company amortized $804,465 of the debt discount to interest expense. Upon the Merger, the outstanding balances were converted to 937,961 shares of common stock, and there were no remaining balances due. In connection with the April Notes, the Company recorded a charge of $991,000 based on contingent warrants issued upon conversion. See Note 10. Note Payable – Related Party In June and July 2023, the Company issued senior secured promissory notes with its Chief Executive Officer for which the Company received $449,000 in proceeds. The notes bore interest at 7.67% per annum. In connection with these notes, the Company agreed to pay an exit fee upon repayment of the note equal to 16% of the principal, less the total interest that accrued until repayment. Upon the Merger, the Company fully repaid the notes and exit fee for a total of $520,840. In December 2023, the Company issued a senior secured promissory note to its Chief Executive Officer for which Serve received $70,000 in proceeds. The note bore interest at 7.67% per annum. The note was outstanding as of December 31, 2023 and fully repaid on January 3, 2024.

Stockholders_ Equity

Stockholders’ Equity	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Stockholders’ Equity [Abstract]
STOCKHOLDERS’ EQUITY	8. STOCKHOLDERS’ EQUITY Each share of common stock entitles the holder to one vote on all matters submitted to a vote of the Company’s stockholders. Common stockholders are not entitled to receive dividends, unless declared by the Company’s board of directors. Upon closing of the Merger, there were 10,000,000 and 300,000,000 shares of preferred and common stock, respectively, par value $0.0001 per share, authorized for issuance. In February 2024, 125,000 common stock warrants were exercised for proceeds of $5,832. Restricted Stock During 2022, the Company issued 338,121 shares of restricted common stock for recourse notes totaling $164,116. The shares were issued with a corresponding note receivable, a recourse loan that was collateralized by the underlying shares. The Company plans to enforce the recourse terms for the holders. As such, in accordance with ASC 505-10-45-2, the Company recognized a subscription receivable of $165,719, inclusive of interest on the note, which is included as a contra-equity on the Company’s consolidated balance sheets. The Company recorded a corresponding restricted stock award liability of $162,747 for the potential settlement if the call right for the shares of restricted common stock is exercised and unvested shares repurchased. The Company reduced the liability and increased additional paid-in capital for the value of the note associated with vested shares no longer subject to the call right. As of March 31, 2024, the subscription receivable balance was $165,629 and the corresponding restricted stock award liability was $154,630. During the three months ended March 31, 2024 and 2023, the Company recorded stock-based compensation pertaining to vesting of restricted common stock of $41,303 and $71,362, respectively. During the three months ended March 31, 2024 and 2023, the Company repurchased restricted stock awards of 0 and 238,625 shares of common stock, respectively, for nominal value. Warrants The following is a summary of warrants for the three months ended March 31, 2024: Warrants Weighted Average Outstanding as of December 31, 2023 1,090,272 $ 2.67 Granted 2,145,000 0.01 Exercised (125,000 ) 0.00 Forfeited - - Outstanding as of March 31, 2024 3,110,272 $ 0.94 Exercisable as of March 31, 2024 965,272 $ 3.02 The weighted-average remaining term of the warrants outstanding was 7.74 years as of March 31, 2024. In February 2024, 125,000 placement agent warrants were exercised for shares of common stock for proceeds of $5,832. Magna Warrant On February 1, 2024, Serve entered into a Master Services Agreement (the “MSA”) with Magna New Mobility USA, Inc. (“Magna”), retroactively effective as of January 15, 2024 (the “Effective Date”). In connection with the strategic partnership with Magna, on February 7, 2024, the Company issued to Magna a warrant (the “Magna Warrant”) to purchase up to 2,145,000 shares of its common stock (the “Magna Warrant Shares”), subject to at an exercise price of $0.01 per share. The warrants were issued pursuant to a production agreement executed in connection with the MSA between the parties in April 2024 whereby Magna will assist the Company in assembly of robotic delivery vehicles. The Magna Warrant will be exercisable in two equal tranches: (i) the first tranche will become exercisable no later than May 15, 2024, subject to certain conditions; and (ii) the second tranche will become exercisable upon Magna’s achievement of a certain manufacturing milestone as set forth in a production and purchase agreement to be entered into with respect to the contract manufacturing of our autonomous delivery robots by Magna or its affiliates. Notwithstanding the foregoing, the Magna Warrant Shares will vest and become exercisable upon any “change of control” (as defined in the Magna Warrant). The fair value of the Magna Warrant was $8,566,184, which was valued using the Black-Scholes pricing model using the range of inputs as indicated below: Risk-free interest rate 4.09 % Expected term (in years) 10.0 Expected volatility 75.0 % Expected dividend yield 0 % The Company recognized $4,182,543 in stock-based compensation expense pertaining to these warrants during the three months ended March 31, 2024 based on the vesting conditions noted above and the Company’s estimations of when the services will be completed. The Company recorded the expense to research and development expense in the consolidated statements of operations.	9. STOCKHOLDERS’ EQUITY Preferred Stock Before the consummation of the Merger, the Company had issued Series Seed, Series Seed-1, Series Seed-2 and Series Seed-3 convertible preferred stock (collectively referred to as “Pre-Merger Preferred Stock”). The Company’s certificate of incorporation, as amended and restated, had authorized the Company to issue a total of 10,090,150 shares of Pre-Merger Preferred Stock, of which 4,008,079 shares were designated as Series Seed Preferred Stock, 3,037,227 shares were designated as Series Seed-1 Preferred Stock, 2,599,497 shares were designated as Series Seed-2 Preferred Stock and 445,347 shares were designated as Series Seed-3 Preferred Stock. The Preferred Stock have a par value of $0.0001 per share. The liquidation preferences were as follows: December 31 2023 2022 Series Seed preferred stock $ - $ 11,999,997 Series Seed-1 preferred stock - 3,699,950 Series Seed-2 preferred stock - 5,674,962 Series Seed-3 preferred stock - 1,250,000 $ - $ 22,624,909 Upon the Merger, there were 10,000,000 shares of preferred stock, par value $0.0001 per share, authorized for issuance. Transactions In February 2022, the Company issued 257,639 shares of Series Seed Preferred Stock for gross proceeds of $999,999, or $3.88 per share. Upon consummation of the Merger in July 2023, all shares of Serve Preferred Stock were converted into 7,978,616 shares of common stock of the newly merged entity. Common Stock Upon the Merger, the Company has authorized 300,000,000 shares of common stock, par value $0.0001 per share. Dividend Rights Subject to applicable law and the rights and preferences, if any, of any holders of any outstanding series of preferred stock, the holders of our common stock are entitled to receive dividends if our Board, in its discretion, determines to issue dividends and then only at the times and in the amounts that our Board may determine, payable either in cash, in property or in shares of capital stock. Voting Rights Holders of our common stock are entitled to one vote for each share of common stock held on all matters submitted to a vote of stockholders. Except as otherwise required by law, holders of common stock are not entitled to vote on any amendment to the amended and restated certificate of incorporation (including any certificate of designation relating to any series of preferred stock) that relates solely to the terms of one or more outstanding series of preferred stock if the holders of such affected series are entitled, either separately or together as a class with the holders of one or more other such series, to vote on such amendment pursuant to the amended and restated certificate (including any certificate of designation relating to any series of preferred stock). We have not provided for cumulative voting for the election of directors in our amended and restated certificate of incorporation. Accordingly, holders of a majority of the shares of our common stock will be able to elect all of our directors. Our amended and restated certificate of incorporation establishes a classified board of directors, divided into three classes with staggered three-year terms. Only one class of directors will be elected at each annual meeting of our stockholders, with the other classes continuing for the remainder of their respective three-year terms. Transactions Immediately following the Merger, the Company issued 2,782,378 shares of common stock pursuant to a private placement offering for gross proceeds of $11,129,512, or at a purchase price of $4.00 per share. On August 31, 2023, the Company issued an additional 257,762 shares of common stock pursuant to the private placement offering for gross proceeds of $1,031,048, or $4.00 per share. The private placement offerings are referred to herein as the “Private Placement.” Upon consummation of the Merger, Patricia’s predecessor shares converted into 1,500,000 shares of common stock of the newly merged entity. Upon consummation of the Merger, all outstanding SAFEs were converted into 4,372,601 shares of common stock (see Notes 5 and 8). Upon consummation of the Merger, the outstanding convertible note was converted into 937,961 shares of common stock (see Note 7). Upon consummation of the Merger, all shares of Serve Preferred Stock were converted into 7,978,616 shares of common stock. On October 26, 2023, the Company completed a subsequent closing of the Private Placement and issued 143,531 shares of common stock for gross proceeds of $547,123, or $4.00 per share. The Company received $529,127 in net proceeds. Restricted Common Stock During 2022, the Company issued 338,121 shares of restricted common stock for recourse notes totaling $164,116. The shares were issued with a corresponding note receivable, a recourse loan that was collateralized by the underlying shares. The Company plans to enforce the recourse terms for the holders. As such, in accordance with ASC 505-10-45-2, the Company recognized a subscription receivable of $165,719, inclusive of interest on the note, which is included as a contra-equity on the consolidated balance sheets. The Company recorded a corresponding restricted stock award liability of $162,747 for the potential settlement if the call right for the shares of restricted common stock is exercised and unvested shares repurchased. The Company reduced the liability and increased additional paid-in capital for the value of the note associated with vested shares no longer subject to the call right. During the years ended December 31, 2023 and 2022, 11,194 and 2,820 shares of restricted common stock vested for a value of $13,735 and $4,250, all respectively. As of December 31, 2023 and 2022, the subscription receivable balance was $169,616 and 165,719 and the corresponding restricted stock award liability were $158,617 and 162,747, all respectively. Prior to December 31, 2023, the Company has issued 6,842,490 shares of common stock subject to vesting requirements, whereby the Company can repurchase unvested shares at its option upon an employees termination. As of December 31, 2023, 2,877,761 shares remained unvested and will vest over approximately 1.6 years. During the years ended December 31, 2023 and 2022, the Company recorded stock-based compensation pertaining to vesting of restricted common stock of $263,893 and $141,446, respectively. Total unrecognized compensation cost related to non-vested restricted common stock amounted to approximately $638,000 as of December 31, 2023. During the years ended December 31, 2023 and 2022, the Company repurchased restricted stock awards of 319,118 and 287,591 shares of common stock, respectively, for nominal value. Warrants Upon the consummation of the Merger, (i) warrants to purchase 17,314 shares of Serve’s common stock issued and outstanding immediately prior to the closing of the Merger were assumed and converted into warrants to purchase 13,911 shares of Patricia’s common stock, and (ii) warrants to purchase 160,323 shares of Serve’s Series Seed preferred stock issued and outstanding immediately prior to the closing of the Merger were assumed and converted into warrants to purchase 128,819 shares of Patricia’s common stock. In connection with the April Notes (see Note 7), the Company granted each holder warrants to purchase common stock equal to 50% of the number of shares of common stock into which the loan is convertible at an exercise price of $3.20 per share. Furthermore, the Company granted warrants to the Bridge Brokers equal to 8% of the number of shares of common stock into which April Notes, other than those purchased by insider investors, would convert at the closing of the Merger, with an exercise price of $3.20 per share. As the issuance of the warrants noted above were contingent on the closing of the Merger, they were not considered granted until July 31, 2023. Upon the closing of the Merger, the Company issued 468,971 warrants to the holders of the April Notes and 74,662 warrants to the Bridge Brokers. The Company calculated the fair value of the warrants using a Black-Scholes pricing model. The Company valued the warrants using a common stock fair value of $4.00, exercise price of $3.20 per share, a term of five years, a volatility of 75% and a risk-free interest rate of 4.18%. The Company recognized a note discount for $991,000 in relation to the warrants, which was immediately recognized in interest expense as of the note conversion date on July 31, 2023. As of December 31, 2023, all of the warrants were outstanding and were immediately exercisable. In connection with the Private Placement as of December 31, 2023, the Company granted an additional 403,909 warrants to purchase common stock to the placement agents. Of these, 153,909 warrants had an exercise price of $4.00 per share and 250,000 warrants had an exercise price of $0.001 per share. The warrants are immediately exercisable. The warrants are both an increase to additional paid-in capital and net against the proceeds of the offering for a net zero effect to additional paid-in capital. As of December 31, 2023, there were an aggregate of 1,090,272 warrants to purchase common stock outstanding with a weighted-average exercise price of $2.67 per share and a weighted-average remaining term of 3.2 years.

Stock-Based Compensation

Stock-Based Compensation	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Stock-Based Compensation [Abstract]
STOCK-BASED COMPENSATION	9. STOCK-BASED COMPENSATION 2023 Equity Incentive Plan The 2023 Equity Incentive Plan (the “2023 Plan”) permits the grant of incentive stock options, nonstatutory stock options, stock appreciation rights (“SARs”), restricted stock, restricted stock units (“RSUs”) and stock bonus awards (all such types of awards, collectively, “stock awards”). Subject to adjustments as set forth in the 2023 Plan, the maximum aggregate number of shares of common stock that may be issued under the 2023 Plan will not exceed 1,594,800 shares. Serve Robotics 2021 Equity Incentive Plan The Company has adopted the Serve Robotics 2021 Equity Incentive Plan (the “2021 Plan”), as amended and restated, which provides for the grant of shares of stock options and stock appreciation rights (“SARs”) and restricted common shares to employees, non-employee directors, and non-employee consultants. The number of shares authorized by the 2021 Plan was 4,870,663 shares as of March 31, 2024. As of March 31, 2024, there were 52,627 shares available for grant under the 2021 Plan. Stock options granted under the 2021 Plan typically vest over a four-year period, with a one-year cliff as well as via specified milestones. A summary of information related to stock options for the three months ended March 31, 2024 is as follows: Options Weighted Intrinsic Outstanding as of December 31, 2023 1,515,386 $ 0.61 $ 5,111,928 Granted - - Exercised - - Forfeited (14,045 ) 0.50 Outstanding as of March 31, 2024 1,501,341 $ 0.61 $ 5,062,741 Exercisable as of March 31, 2024 853,478 $ 0.61 $ 2,865,304 Exercisable and expected to vest at March 31, 2024 1,501,341 $ 0.61 $ 5,062,741 As of March 31, 2024, the weighted average duration to expiration of outstanding options was 8.24 years. Stock-based compensation expense for stock options of $29,266 and $22,581 was recognized under ASC 718 for the three months ended March 31, 2024 and 2023, respectively. Total unrecognized compensation cost related to non-vested stock option awards amounted to approximately $335,000 as of March 31, 2024, which will be recognized over a weighted average period of 2.25 years. Classification Stock-based compensation expense for stock options, restricted common stock (Note 8) and the Magna Warrant (Note 8) was classified in the statements of operations as follows: Three Months Ended March 31, 2024 2023 General and administrative $ 6,596 $ 9,980 Operations 6,511 8,428 Research and development 4,239,748 72,271 Sales and marketing 2,577 3,264 $ 4,255,432 $ 93,943	10. STOCK-BASED COMPENSATION 2023 Equity Incentive Plan The 2023 Equity Incentive Plan (the “2023 Plan”) permits the grant of incentive stock options, nonstatutory stock options, stock appreciation rights (“SARs”), restricted stock, restricted stock units (“RSUs”) and stock bonus awards (all such types of awards, collectively, “stock awards”). Subject to adjustments as set forth in the 2023 Plan, the maximum aggregate number of shares of common stock that may be issued under the 2023 Plan will not exceed 1,594,800 shares. The shares may be authorized, but unissued, or reacquired common stock. Furthermore, subject to adjustments as set forth in the 2023 Plan, in no event shall the maximum aggregate number of shares that may be issued under the 2023 Plan pursuant to Incentive Stock Options exceed the number set forth above plus, to the extent allowable under Section 422 of the Code and the regulations promulgated thereunder, any shares that again become available for issuance pursuant to the 2023 Plan. The number of shares available for issuance under the 2023 Plan may, at the discretion of the Plan Administrator (as defined below), be increased on October 1st of each fiscal year beginning with the 2023 fiscal year until the 2023 Plan terminates, in each case, in an amount equal to the lesser of (i) at the discretion of our Board, 4% of the shares of common stock issued and outstanding on the last day of the immediately preceding month on a fully-diluted and as-converted basis and (ii) such other number of shares determined by our Board. To the extent, stock awards or awards or shares issued under the 2021 Plan that are assumed by the Company pursuant to the Merger Agreement (“Existing Plan Awards”) expire or are forfeited or becomes unexerciseable for any reason without having been exercised in full, or are surrendered pursuant to an exchange program (as defined in the 2023 Plan), the unissued shares that were subject thereto shall continue to be available under the 2023 Plan for issuance pursuant to future stock awards. In addition, any shares which are retained by us upon exercise of a stock award or Existing Plan Award in order to satisfy the exercise or purchase price for such stock award or Existing Plan Award or any withholding taxes due with respect to such stock award or Existing Plan Award shall be treated as not issued and shall continue to be available under the 2023 Plan for issuance pursuant to future stock awards. Shares issued under the 2023 Plan or an Existing Plan Award and later forfeited to us due to the failure to vest or repurchased by us at the original purchase price paid to us for the shares (including without limitation upon forfeiture to or repurchase by us in connection with a participant ceasing to be a service provider) shall again be available for future grant under the 2023 Plan. To the extent a stock award under the 2023 Plan or Existing Plan Award is paid out in cash rather than shares, such cash payment will not result in reducing the number of shares available for issuance under the 2023 Plan. Serve Robotics 2021 Equity Incentive Plan The Company has adopted the Serve Robotics 2021 Equity Incentive Plan (“2021 Plan”), as amended and restated, which provides for the grant of shares of stock options and stock appreciation rights (“SARs”) and restricted common shares to employees, non-employee directors, and non-employee consultants. The number of shares authorized by the 2021 Plan was 4,870,663 shares as of December 31, 2023. The option exercise price generally may not be less than the underlying stock’s fair market value at the date of the grant and generally have a term of ten years. The amounts granted each calendar year to an employee or non-employee is limited depending on the type of award. As of December 31, 2023, there were 38,582 shares available for grant under the 2021 Plan. Stock options granted under the 2021 Plan typically vest over a four-year period, with a one-year cliff as well as via specified milestones. A summary of information related to stock options for the years ended December 31, 2023 and 2022 is as follows: Options Weighted Intrinsic Outstanding as of December 31, 2021 590,073 $ 0.49 $ - Granted 639,682 0.49 Exercised - - Forfeited (368,446 ) - Outstanding as of December 31, 2022 861,309 0.49 - Granted 765,477 0.75 Exercised - - Forfeited (111,400 ) 0.60 Outstanding as of December 31, 2023 1,515,386 0.61 5,111,928 Exercisable as of December 31, 2023 722,264 0.66 2,413,853 Exercisable and expected to vest at December 31, 2023 1,515,386 $ 0.61 $ 5,111,928 As of December 31, 2023, the weighted average duration to expiration of outstanding options was 8.50 years. Stock-based compensation expense for stock options of $280,482 and $57,860 was recognized for the years ended December 31, 2023 and 2022, respectively. Total unrecognized compensation cost related to non-vested stock option awards amounted to approximately $356,000 as of December 31, 2023, which will be recognized over a weighted average period of 2.50 years. The stock options were valued using the Black-Scholes pricing model using the range of inputs as indicated below: Years Ended December 31 2023 2022 Risk-free interest rate 3.58% - 3.91 % 2.98 % Expected term (in years) 5.52-6.27 % 6.0-6.3 % Expected volatility 75.0 % 79.1 % Expected dividend yield 0 % 0 % The weighted average grant date fair value of options granted during 2023 and 2023 were $0.41 and $0.27, respectively. Classification Stock-based compensation expense for stock options and restricted common stock (Note 9) was classified in the statements of operations as follows: Years Ended December 31 2023 2022 General and administrative $ 59,002 $ 23,650 Operations 49,139 14,625 Research and development 416,838 152,739 Sales and marketing 19,396 4,042 $ 544,375 $ 195,056

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	10. COMMITMENTS AND CONTINGENCIES Leases – Right of Use Asset and Liability The Company’s operating lease agreements include office and warehouse space. ROU assets represent the right to use an underlying asset for the lease term and operating lease liabilities represent the obligation to make payments arising from the lease or embedded lease. Operating lease ROU assets and operating lease liabilities are recognized at commencement date based on the present value of the future minimum lease payments over the lease term. As most leases do not provide an implicit rate, the Company uses an incremental borrowing rate that is based on the estimated rate of interest for a collateralized borrowing of a similar asset, using a similar term as the lease payments at the commencement date. Indirect capital costs are capitalized and included in the ROU assets at commencement. The components of lease costs are as follows: Three Months Ended March 31, Type Financial Statement Line Item 2024 2023 Operating lease General and administrative $ 8,863 $ 209,386 Operating lease Operations 59,645 - Operating lease Research and development 32,231 - Total lease costs $ 100,739 $ 209,386 Supplemental cash flow information related to leases are as follows: Three Months Ended March 31, 2024 2023 Operating cash flows paid for operating leases $ 139,077 $ 136,266 Right-of-use assets obtained in exchange for operating lease obligations $ - $ - Supplemental balance sheet information related to leases are as follows: March 31, December 31, 2024 2023 Weighted-average remaining lease term (in years) 1.05 1.30 Weighted-average discount rate 7.25 % 7.25 % Finance Lease – Failed Sales-Leaseback In November 2022, the Company entered into a lease agreement with Farnam Capital for its robot assets. As per ASC 842-40-25-1, the transaction was considered a failed sales-leaseback and therefore the lease was accounted for as a financing agreement. The outstanding liability at March 31, 2024 was $2,335,796. The Company has the option to purchase the assets at the end of the lease for 45% of the original equipment cost. Commitments On December 31, 2021, the Company entered into a strategic supply agreement with a manufacturer of component parts used for the Company’s robot assets. The agreement originally called for the Company to make a minimum of $2.30 million in purchases over a two-year period ending December 2023. At the end of the two-year period, the manufacturer was permitted to invoice the Company for any shortfall in orders. This agreement was extended in January 2024, pursuant to which half of the required $2.30 million is to be purchased in 2024 and the other half by December 31, 2025. The Company has minimum spend agreements related to simulation software and storage services. The purchase commitments extend for a period of two to three years. Contingencies The Company may be subject to pending legal proceedings and regulatory actions in the ordinary course of business. The results of such proceedings cannot be predicted with certainty, but the Company does not anticipate that the final outcome, if any, arising out of any such matters will have a material adverse effect on its business, financial condition or results of operations.	12. COMMITMENTS AND CONTINGENCIES Leases – Right of Use Asset and Liability The Company has three leases for office and warehouse space with monthly ranging from $9,862 to $18,358, and terms expiring prior to August 31, 2025. The components of lease costs are as follows: Years Ended Financial Statement December 31 Type Line Item 2023 2022 Operating lease General and administrative $ 49,810 $ 621,388 Operating lease Operations 665,961 - Operating lease Research and development 217,890 - Total lease costs $ 933,661 $ 621,388 Supplemental cash flow information related to leases are as follows: Years Ended December 31 2023 2022 Operating cash flows paid for operating leases $ 550,470 $ 381,457 Right-of-use assets obtained in exchange for operating lease obligations $ - $ 1,535,230 Supplemental information related to leases are as follows: December 31 2023 2022 Weighted-average remaining lease term (in years) 1.30 2.30 Weighted-average discount rate 7.25 7.25 Future minimum payments under operating leases as of December 31, 2023, are as follows: 2024 $ 527,983 2025 214,775 Total undiscounted future cash flows 742,758 Less: imputed interest (34,614 ) Total $ 708,144 Finance Lease – Failed Sales-Leaseback In November 2022, the Company entered into a lease agreement with Farnam Capital for its second-generation of robot assets. As per ASC 842-40-25-1, the transaction was considered a failed sales-leaseback and therefore the lease was accounted for as a financing agreement. In total, the Company received proceeds of $4,455,852 related to robot assets constructed with the same value that are held as collateral. The agreement calls for monthly payments through October 31, 2024 of $189,262 and required a security deposit of $378,524. During the years ended December 31, 2023 and 2022, the Company made repayments totaling $1,713,521 and $378,524, respectively. The outstanding liability at December 31, 2023 and 2022 was $2,363,807 and $4,077,328, respectively. The Company has the option to purchase the assets at the end of the lease for 45% of the original equipment cost, and there was a partial purchase of 20%. In December 2023, the Company entered into a modification that would modify and extend the lease payments subject to certain conditions being met; however, based on the terms of the modification as of December 31, 2023, all remaining lease payments were to be in 2024. Minimum Purchase Commitments On December 31, 2021, the Company entered into a strategic supply agreement with a manufacturer of component parts used for the Company’s robot assets. The agreement calls for a minimum of $2.30 million in purchases over a two-year period ending December 2023. At the end of the two-year period, the vendor may invoice the Company for any shortfall in orders. As of December 31, 2023, the minimum purchase commitment was extended one year. Contingencies The Company may be subject to pending legal proceedings and regulatory actions in the ordinary course of business. The results of such proceedings cannot be predicted with certainty, but the Company does not anticipate that the final outcome arising out of any such matters will have a material adverse effect on its business, financial condition or results of operations.

Subsequent Events

Subsequent Events	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	11. SUBSEQUENT EVENTS On April 17, 2024, the Company entered into an underwriting agreement with Aegis Capital Corp. in connection with the Offering. The Company’s net proceeds from the Offering, after deducting the underwriting discount and other estimated offering expenses payable by the Company, were approximately $35.7 million. As a result of the Offering, the Company’s Common Stock became listed on The Nasdaq Capital Market and now trades under the ticker symbol “SERV”. Pursuant to the Underwriting Agreement, at the closing of the Offering on April 22, 2024, the Company issued to Aegis a warrant to purchase 500,000 shares of Common Stock (the “Representative’s Warrant”). The Representative’s Warrant is exercisable at a per share exercise price equal to $5.00 and is exercisable at any time and from time to time, in whole or in part, commencing October 14, 2024. The Representative’s Warrant expires on April 17, 2029. Concurrently with the closing of Offering, the January Notes converted into 2,104,562 shares of common stock based upon a conversion price of $2.42 per share. Furthermore, the Company granted 63,479 Convertible Promissory Notes Offering Warrants to purchase common stock in connection with the January Notes at an exercise price of $2.42 per share.	13. SUBSEQUENT EVENTS Management has evaluated subsequent events through February 29, 2024, the date the condensed financial statements were available to be issued. Based on this evaluation, no material events were identified which require adjustment or disclosure in these condensed financial statements, other than as reported below. Convertible Debt At an initial closing on January 2, 2024 and subsequent closings on January 12, 2024, January 22, 2024 and January 26, 2024, the Company issued to certain accredited investors convertible promissory notes, for which the Company received an aggregate of $5.0 million in proceeds. The convertible promissory notes bear interest at a rate of 6.00% per year, compounded annually, and are due and payable upon request by each investor on or after the 12-month anniversary of the original issuance date of each note. The Company may not prepay or repay the notes in cash without the consent of the investors. The notes convert upon a qualified offering into common stock at the lesser of the price paid per share multiplied by 75% or the quotient resulting from dividing $80,000,000 by the outstanding shares of common stock on a fully diluted basis prior to the financing. If the Company consummates a financing that does not constitute a qualified financing, the holders can elect to treat such as a qualified financing and convert at the same terms as if such was a qualified financing. The holders may also elect to convert, at any time, at a quotient by dividing $80,000,000 by the outstanding shares of common stock on a fully diluted basis. License and Services Agreement On February 20, 2024, Serve entered into a License and Services Agreement (the “LSA”) with Magna as a part of a strategic partnership with Magna. Pursuant to the LSA, Serve, as an independent contractor of Magna, agreed to (i) grant a non-exclusive license to the Serve AMR Technology in the Licensed Fields of Use (each as defined in the LSA) to Magna and its affiliates and (ii) provide all reasonable engineering, technical and related support services that Magna may request from time to time in writing and in furtherance of commercialization of the Serve AMR Technology and products (including software) using, practicing, or incorporating the Serve AMR Technology, and manufactured using, practicing or incorporating the Serve AMR Technology (such services and support, the “Development Services”). Except as expressly set forth in the LSA, any Development Services shall be provided under the MSA (as defined below) and, if expired or terminated, under terms and conditions that are consistent with the terms therein. The term of the LSA will continue unless terminated by either party pursuant to and in accordance with the terms and conditions set forth in the LSA. Master Services Agreement On February 1, 2024, Serve entered into a Master Services Agreement (the “MSA”) with Magna, retroactively effective as of January 15, 2024 (the “Effective Date”). Pursuant to the MSA, Serve agreed to provide certain services to Magna as described in one or more statements of work (“SOWs”). Such SOWs will contain a description of the scope, the time to be spent on performance, the fees to be paid to Serve, the functional requirements and technical specifications and, to the extent applicable, the timetable, schedule or milestones for the performance of the requested services. Serve and Magna entered into the first SOW on the Effective Date. The term of the MSA commenced on the Effective Date and will continue for a term of three months, unless terminated earlier or mutually extended in accordance with its terms. In connection with the strategic partnership with Magna, on February 7, 2024, we issued the Magna Warrant to purchase up to 2,145,000 shares of our common stock (the “Magna Warrant Shares”), subject to adjustments as provided therein, at an exercise price of $0.01 per share. The Magna Warrant is exercisable in two equal tranches: (i) the first tranche became exercisable on May 15, 2024, subject to certain conditions; and (ii) the second tranche will become exercisable upon Magna’s achievement of a certain manufacturing milestone as set forth in a production and purchase agreement to be entered into with respect to the contract manufacturing of our autonomous delivery robots by Magna or its affiliates. Notwithstanding the foregoing, the Magna Warrant Shares will vest and become exercisable upon any “change of control” (as defined in the Magna Warrant).

Future Equity Obligations

Future Equity Obligations	12 Months Ended
	Dec. 31, 2023
Future Equity Obligations [Abstract]
FUTURE EQUITY OBLIGATIONS	8. FUTURE EQUITY OBLIGATIONS During 2022, the Company issued SAFEs for an aggregate purchase amount of $12,885,001 to investors of Serve (the “2022 SAFEs”). The 2022 agreements, which provide the right of the investors to future equity in the Company, were subject to a valuation cap of $65.0 million with an 80% discount rate for $2,300,000 of the purchase amount with the remaining agreements being uncapped with a 90% discount rate. The agreements had a discount rate of 80%. In 2023, the Company entered into SAFEs for aggregate purchase amounts of $2,666,953. The 2023 agreements, which provide the right of the investors to future equity in the Company, were subject to a valuation cap of $65 million. The agreements had a discount rate of 80%. In 2023, the terms of certain 2022 SAFE agreements were modified where previously uncapped agreements were amended to a valuation cap of $80 million. Furthermore, the discount rates were amended from 90% to 80%. The amendments were accounted for as a modification. The SAFEs were marked-to-market, and the effects of modification was included in the change in fair value of SAFEs for the year ended December 31, 2023. Upon the Merger in July 2023, all remaining outstanding SAFEs were converted into 4,372,601 shares of common stock. As of December 31, 2023 and 2022, the fair value of SAFEs was $0 and $13,150,745, respectively. See Note 6 for fair value disclosures.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2023
Income Taxes [Abstract]
INCOME TAXES	11. INCOME TAXES Deferred taxes are recognized for temporary differences between the basis of assets and liabilities for financial statement and income tax purposes. The differences relate primarily to net operating loss carryforwards and temporary differences from capitalized research and development costs under tax purposes. As of December 31, 2023 and 2022, the Company had net deferred tax assets before valuation allowance of $14,412,164 and $9,026,439, respectively. The following table presents the deferred tax assets and liabilities by source: December 31 2023 2022 Deferred tax assets: Net operating loss carryforwards $ 11,896,550 $ 8,940,441 Capitalized research and development costs 2,516,557 - Other temporary differences (943 ) 85,998 Valuation allowance (14,412,164 ) (9,026,439 ) Net deferred tax assets $ - $ - The Company recognizes deferred tax assets to the extent that it believes that these assets are more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. The Company assessed the need for a valuation allowance against its net deferred tax assets and determined a full valuation allowance is required due to taxable losses for the periods ended 2023 and 2022, cumulative losses through December 31, 2022, and no history of generating taxable income. Therefore, valuation allowances of $14,412,164 and $9,026,439 were recorded as of December 31, 2023 and 2022, respectively. Valuation allowance increased by $5,385,725 and $6,043,682 during the periods ended December 31, 2023 and 2022, respectively. Deferred tax assets were calculated using the Company’s combined effective tax rate, which it estimated to be 28.0%. The effective rate is reduced to 0% due to the full valuation allowance on its net deferred tax assets. The Company’s ability to utilize net operating loss carryforwards will depend on its ability to generate adequate future taxable income. At December 31, 2023 and 2022, the Company had net operating loss carryforwards available to offset future taxable income in the amount of $42,321,416 and $31,805,199, respectively, and net operating loss carryforwards do not expire under current tax regulations. The Company has evaluated its income tax positions and has determined that it does not have any uncertain tax positions. The Company will recognize interest and penalties related to any uncertain tax positions through its income tax expense. The Company may in the future become subject to federal, state and local income taxation though it has not been since its inception, other than minimum state tax. The Company is not presently subject to any income tax audit in any taxing jurisdiction, though its 2021-2023 tax years remain open to examination.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America (“GAAP”). The Company’s fiscal year end is December 31.	Basis of Presentation The accounting and reporting policies of the Company conform to GAAP. The Company’s fiscal year is December 31.
Principles of Consolidation	Principles of Consolidation These consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Serve Operating Co. and Serve Robotics Canada Inc. All inter-company transactions and balances have been eliminated on consolidation.	Principles of Consolidation These consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Serve Operating Co. and Serve Robotics Canada Inc. All inter-company transactions and balances have been eliminated on consolidation.
Unaudited Interim Financial Information	Unaudited Interim Financial Information The unaudited interim financial statements and related notes have been prepared in accordance with GAAP for interim financial information, within the rules and regulations of the United States Securities and Exchange Commission (the “SEC”). Certain information and disclosures normally included in the annual financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. The unaudited interim financial statements have been prepared on a basis consistent with the audited financial statements and in the opinion of management, reflect all adjustments, consisting of only normal recurring adjustments, necessary for the fair presentation of the results for the interim periods presented and of the financial condition as of the date of the interim balance sheet. The financial data and the other information disclosed in these notes to the interim financial statements related to the three-month periods are unaudited. Unaudited interim results are not necessarily indicative of the results for the full fiscal year. The accompanying unaudited interim condensed financial statements should be read in conjunction with the Company’s audited financial statements and the notes thereto for the year ended December 31, 2023 included in the Form 10-K filed with the SEC on February 29, 2024.
Use of Estimates	Use of Estimates The preparation of the Company’s financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Significant estimates and assumptions reflected in these financial statements include, but are not limited to, the valuations of common stock and options. The Company bases its estimates on historical experience, known trends and other market-specific or other relevant factors that it believes to be reasonable under the circumstances. On an ongoing basis, management evaluates its estimates when there are changes in circumstances, facts and experience. Changes in estimates are recorded in the period in which they become known. Actual results could differ from those estimates.	Use of Estimates The preparation of the Company’s consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Significant estimates and assumptions reflected in these financial statements include, but are not limited to, impairment of long-lived assets, right-of-use assets and liabilities, stock-based compensation and allocation of costs of revenue. The Company bases its estimates on historical experience, known trends and other market-specific or other relevant factors that it believes to be reasonable under the circumstances. On an ongoing basis, management evaluates its estimates when there are changes in circumstances, facts and experience. Changes in estimates are recorded in the period in which they become known. Actual results could differ from those estimates.
Concentrations of Credit Risk	Concentrations of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents. The Company generally maintains balances in various operating accounts at financial institutions that management believes to be of high credit quality, in amounts that may exceed federally insured limits. The Company has not experienced any losses related to its cash and cash equivalents and does not believe that it is subject to unusual credit risk beyond the normal credit risk associated with commercial banking relationships. As of March 31, 2024 and December 31, 2023, all of the Company’s cash and cash equivalents were held at one accredited financial institution.	Concentrations of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents. The Company generally maintains balances in various operating accounts at financial institutions that management believes to be of high credit quality, in amounts that may exceed federally insured limits. The Company has not experienced any losses related to its cash and cash equivalents and does not believe that it is subject to unusual credit risk beyond the normal credit risk associated with commercial banking relationships. As of December 31, 2023 and 2022, the Company’s cash and cash equivalents were held at one accredited financial institution.
Concentrations	Concentrations During the three months ended March 31, 2024, one customer accounted for 90% of the Company’s revenue and accounted for 83% of the Company’s accounts receivable. In the same period in 2023, a different customer accounted for 50% of the Company’s revenue.	Concentrations During the years ended December 31, 2023 and 2022, one customer accounted for 71% and 50% of revenue, respectively. The loss of this customer may have a material effect on the Company.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with maturities of three months or less at the date of purchase to be cash equivalents.	Cash and Cash Equivalents The Company considers all highly liquid investments with maturities of three months or less at the date of purchase to be cash equivalents.
Fair Value Measurements	Fair Value Measurements Certain assets and liabilities of the Company are carried at fair value under GAAP. 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 must maximize the use of observable inputs and minimize the use of unobservable inputs. Financial assets and liabilities carried at fair value are to be classified and disclosed in one of the following three levels of the fair value hierarchy, of which the first two are considered observable and the last is considered unobservable: ● Level 1—Quoted prices in active markets for identical assets or liabilities. ● Level 2—Observable inputs (other than Level 1 quoted prices), such as quoted prices in active markets for similar assets or liabilities, quoted prices in markets that are not active for identical or similar assets or liabilities, or other inputs that are observable or can be corroborated by observable market data. ● Level 3—Unobservable inputs that are supported by little or no market activity that are significant to determining the fair value of the assets or liabilities, including pricing models, discounted cash flow methodologies and similar techniques. The carrying values of the Company’s accounts receivable, prepaid expenses and accounts payable and accrued expenses approximate their fair values due to the short-term nature of these assets and liabilities. See Note 5 for fair value disclosures.	Fair Value Measurements Certain assets and liabilities of the Company are carried at fair value under GAAP. 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 must maximize the use of observable inputs and minimize the use of unobservable inputs. Financial assets and liabilities carried at fair value are to be classified and disclosed in one of the following three levels of the fair value hierarchy, of which the first two are considered observable and the last is considered unobservable: ● Level 1—Quoted prices in active markets for identical assets or liabilities. ● Level 2—Observable inputs (other than Level 1 quoted prices), such as quoted prices in active markets for similar assets or liabilities, quoted prices in markets that are not active for identical or similar assets or liabilities, or other inputs that are observable or can be corroborated by observable market data. ● Level 3—Unobservable inputs that are supported by little or no market activity that are significant to determining the fair value of the assets or liabilities, including pricing models, discounted cash flow methodologies and similar techniques. The carrying values of the Company’s accounts receivable, prepaid expenses and accounts payable and accrued expenses approximate their fair values due to the short-term nature of these assets and liabilities. See Notes 5 and 8 for fair value disclosures of future equity obligations.
Accounts Receivable	Accounts Receivable Accounts receivable are derived from services delivered to customers and are stated at their net realizable value. The Company accounts for allowance for doubtful accounts under Accounting Standards Codification (“ASC”) 310-10-35. Each month, the Company reviews its receivables on a customer-by-customer basis and evaluates whether an allowance for doubtful accounts is necessary based on any known or perceived collection issues. Any balances that are eventually deemed uncollectible are written off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. As of March 31, 2024 and December 31, 2023, the Company determined there was no allowance for doubtful accounts necessary.	Accounts Receivable Accounts receivable are derived from services delivered to customers and are stated at their net realizable value. The Company accounts for allowance for doubtful accounts under Accounting Standards Codification (“ASC”) 310-10-35. Each month, the Company reviews its receivables on a customer-by-customer basis and evaluates whether an allowance for doubtful accounts is necessary based on any known or perceived collection issues. Any balances that are eventually deemed uncollectible are written off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. As of December 31, 2023 and 2022, the Company determined there was no allowance for doubtful accounts necessary.
Inventory	Inventory Inventory is stated at the lower of cost or market value and accounted for using the specific identification cost method. As of March 31, 2024 and December 31, 2023, inventory primarily consists of robotic component parts purchased from the Company’s suppliers. Management reviews its inventory for obsolescence and impairment periodically and did not record a reserve for obsolete inventory for the three months ended March 31, 2024 and 2023.	Inventory Inventory is stated at the lower of cost or market value and accounted for using the specific identification cost method. As of December 31, 2023 and 2022, inventory primarily consists of robotic component parts from the Company’s suppliers. Management reviews its inventory for obsolescence and impairment annually and did not record a reserve for obsolete inventory for the years ended December 31, 2023 and 2022.
Property and Equipment	Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation expense is recognized using the straight-line method over the estimated useful life of the asset, which is three (3) to five (5) years for office equipment and two (2) years for the Company’s robot assets. Estimated useful lives are periodically assessed to determine if changes are appropriate. Maintenance and repairs are charged to expense as incurred. When assets are retired or otherwise disposed of, the cost of these assets and related accumulated depreciation or amortization are eliminated from the balance sheets and any resulting gains or losses are included in the statement of operations in the period of disposal.	Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation expense is recognized using the straight-line method over the estimated useful life of the asset, which is three (3) to five (5) years for office equipment and two (2) years for the Company’s robot assets. Estimated useful lives are periodically assessed to determine if changes are appropriate. Maintenance and repairs are charged to expense as incurred. When assets are retired or otherwise disposed of, the cost of these assets and related accumulated depreciation or amortization are eliminated from the balance sheets and any resulting gains or losses are included in the statement of operations in the period of disposal.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company continually monitors events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell.	Impairment of Long-Lived Assets The Company accounts for long-lived assets in accordance with the provisions of ASC 360-10-35, Property, Plant and Equipment, Impairment or Disposal of Long-lived Assets. The Company continually monitors events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell. At December 31, 2023, management determined that certain events and circumstances occurred that indicated that the carrying value of the Company’s robot assets may not be recoverable. Based on the undiscounted cash flows over the remaining depreciable life, management determined an impairment of the remaining carrying value totaling $1,468,995 was necessary.
Deferred Offering Costs	Deferred Offering Costs The Company complies with the requirements of ASC 340-10-S99-1 with regards to offering costs. Prior to the completion of an offering, offering costs are capitalized. The deferred offering costs are charged to additional paid-in capital or as a discount to debt, as applicable, upon the completion of an offering or to expense if the offering is not completed. As of March 31, 2024, the Company capitaliz eferred offering costs pertaining to the Offering.	Deferred Offering Costs The Company complies with the requirements of ASC 340-10-S99-1 with regards to offering costs. Prior to the completion of an offering, offering costs are capitalized. The deferred offering costs are charged to additional paid-in capital or as a discount to debt, as applicable, upon the completion of an offering or to expense if the offering is not completed. As of December 31, 2023 and 2022, there were no deferred offering costs.
Convertible Instruments	Convertible Instruments GAAP requires companies to bifurcate conversion options from their host instruments and account for them as free-standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional as that term is described under applicable GAAP.	Convertible Instruments GAAP requires companies to bifurcate conversion options from their host instruments and account for them as free-standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional as that term is described under applicable GAAP.
Revenue Recognition	Revenue Recognition The Company accounts for revenue in accordance with ASC 606 – Revenue from Contracts with Customers (“ASC 606”). The Company determines revenue recognition through the following steps: ● Identification of a contract with a customer; ● Identification of the performance obligations in the contract; ● Determination of the transaction price; ● Allocation of the transaction price to the performance obligations in the contract; and ● Recognition of revenue when or as the performance obligations are satisfied. Revenue is recognized when control of the promised goods or services is transferred to customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. As a practical expedient, the Company does not adjust the transaction price for the effects of a significant financing component if, at contract inception, the period between customer payment and the transfer of goods or services is expected to be one year or less. The Company recognizes revenue on its software services over time. The Company utilizes labor hours as a measure of progress to estimate the percentage of completion of the performance obligation at each reporting period. Service fees that have been invoiced or paid but performance obligations have not been met are recorded as deferred revenue. As of March 31, 2024, the Company had $68,899 in deferred revenue pertaining to software services, which will be recognized in the second quarter of 2024. For delivery services, the Company satisfies its performance obligation when the delivery is complete, which is the point in time control of the delivered product transfers to the customer. The Company recognizes branding fees over time as performance obligations are completed over the term of the agreement.	Revenue Recognition The Company accounts for revenue under ASC 606, Revenue from Contracts with Customers. The Company determines revenue recognition through the following steps: ● Identification of a contract with a customer; ● Identification of the performance obligations in the contract; ● Determination of the transaction price; ● Allocation of the transaction price to the performance obligations in the contract; and ● Recognition of revenue when or as the performance obligations are satisfied. Revenue is recognized when control of the promised goods or services is transferred to customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. As a practical expedient, the Company does not adjust the transaction price for the effects of a significant financing component if, at contract inception, the period between customer payment and the transfer of goods or services is expected to be one year or less. To date, the Company has generated initial revenues from its delivery services as well as branding fees. For delivery services, the Company satisfies its performance obligation when the delivery is complete, which is the point in time control of the delivered product transfers to the customer. The Company recognizes branding fees over time as performance obligations are completed over the term of the agreement. During the year ended December 31, 2023, delivery revenue was $146,462, branding fees were $45,250 and other revenue was $15,833, respectively. During the year ended December 31, 2022, delivery revenue was $54,423 and branding fees were $53,575, respectively.
Disaggregation of Revenue	Disaggregation of Revenue The disaggregation of revenue is as follows: Three Months Ended March 31, 2024 2023 Software Services $ 851,101 $ - Delivery services 51,760 25,252 Branding fees 43,850 15,000 $ 946,711 $ 40,252
Cost of Revenue	Cost of Revenue Cost of revenue consists primarily of allocations of depreciation on robot assets used for revenue producing activities, personnel time related to revenue activities, and costs related to data, software and similar costs that allow the robots to function as intended and for the Company to communicate with the robots while in service.	Cost of Revenue Cost of revenue consists primarily of allocations of depreciation on robot assets used for revenue-producing activities, personnel time related to revenue-producing activities, and costs related to data, software and similar costs that allow the robots to function as intended and for the Company to communicate with the robots while in service.
Sales and Marketing	Sales and Marketing Sales and marketing expenses include personnel costs and public relations expenses. Advertising costs are expensed as incurred and included in sales and marketing expenses. Advertising expenses were approximately $16,000 and $184,000 for the three months ended March 31, 2024 and 2023, respectively.	Sales and Marketing Sales and marketing expenses include personnel costs and public relations expenses. Advertising costs are expensed as incurred and included in sales and marketing expenses. Advertising expense were approximately $184,000 and $128,000 for the years ended December 31, 2023 and 2022, respectively.
Operations	Operations Operations expenses primarily consist of costs for field operations personnel.	Operations Operations expenses primarily consist of costs for field operations personnel.
General and Administrative Expenses	General and Administrative Expenses General and administrative expenses primarily consist of personnel-related expenses for executive management and administrative functions, including finance and accounting, legal, and human resources, as well as general corporate expenses and general insurance. General and administrative expenses also include depreciation on property and equipment as well as amortization of right of use assets. These costs are expensed as incurred.	General and Administrative Expenses General and administrative expenses primarily consist of personnel-related expenses for executive management and administrative functions, including finance and accounting, legal, and human resources, as well as general corporate expenses and general insurance. General and administrative expenses also include depreciation on property and equipment as well as amortization of right of use assets. These costs are expensed as incurred.
Research and Development Costs	Research and Development Costs Costs incurred in the research and development of the Company’s products are expensed as incurred. Research and development costs include product design, hardware and software costs.	Research and Development Costs Costs incurred in the research and development of the Company’s products are expensed as incurred. Research and development costs include product design, hardware and software costs.
Leases	Leases In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2016 02, Leases (ASC 842). This ASU requires a lessee to recognize a right-of-use (“ROU”) asset and a lease liability under most operating leases in its balance sheet. The Company adopted ASC 842 on January 1, 2022 using the modified retrospective approach. The Company elected the package of practical expedients available for existing contracts, which allowed the Company to carry forward its historical assessments of lease identification, lease classification, and initial direct costs. and did not require retrospective medication. The Company also elected a policy to not apply the recognition requirements of ASC 842 for short-term leases with a term of 12 months or less. The Company determines if an arrangement is a lease, or includes an embedded lease, at inception for each contract or agreement. A contract is or contains an embedded lease if the contract meets all of the below criteria: (i) there is an identified asset; (ii) the Company obtains substantially all of the economic benefits of the asset; and (iii) the Company has the right to direct the use of the asset. The Company’s operating lease agreements include office and warehouse space. ROU assets represent the right to use an underlying asset for the lease term and operating lease liabilities represent the obligation to make payments arising from the lease or embedded lease. Operating lease ROU assets and operating lease liabilities are recognized at commencement date based on the present value of the future minimum lease payments over the lease term. As most leases do not provide an implicit rate, the Company uses an incremental borrowing rate that is based on the estimated rate of interest for a collateralized borrowing of a similar asset, using a similar term as the lease payments at the commencement date. Indirect capital costs are capitalized and included in the ROU assets at commencement. The operating lease ROU assets and operating lease liabilities include any lease payments made, including any variable amounts that are based on an index or rate, and exclude lease incentives. Variability that is not due to an index or rate, such as payments made based on hourly rates, are excluded from the lease liability. Lease terms may include options to extend or terminate the lease. Renewal option periods are included within the lease term and the associated payments are recognized in the measurement of the operating ROU asset and operating lease liability when they are at our discretion and considered reasonably certain of being exercised. Over the lease term, the Company uses the effective interest rate method to account for the lease liability as lease payments are made and the ROU asset is amortized in a manner that results in straight-line expense recognition (See Note 11).	Leases The Company accounts for leases under ASC 842 – Leases. The company does not apply the recognition requirements for leases with a term of twelve months or less. The Company determines if an arrangement is a lease, or includes an embedded lease, at inception for each contract or agreement. A contract is or contains an embedded lease if the contract meets all of the below criteria: (i) there is an identified asset (ii) the Company obtains substantially all of the economic benefits of the asset (iii) the Company has the right to direct the use of the asset The Company’s operating lease agreements include office and warehouse space. ROU assets represent the right to use an underlying asset for the lease term and operating lease liabilities represent the obligation to make payments arising from the lease or embedded lease. Operating lease ROU assets and operating lease liabilities are recognized at commencement date based on the present value of the future minimum lease payments over the lease term. As most leases do not provide an implicit rate, the Company uses an incremental borrowing rate that is based on the estimated rate of interest for a collateralized borrowing of a similar asset, using a similar term as the lease payments at the commencement date. Indirect capital costs are capitalized and included in the ROU assets at commencement. The operating lease ROU assets and operating lease liabilities include any lease payments made, including any variable amounts that are based on an index or rate, and exclude lease incentives. Variability that is not due to an index or rate, such as payments made based on hourly rates, are excluded from the lease liability. Lease terms may include options to extend or terminate the lease. Renewal option periods are included within the lease term and the associated payments are recognized in the measurement of the operating ROU asset and operating lease liability when they are at our discretion and considered reasonably certain of being exercised. Over the lease term, the Company uses the effective interest rate method to account for the lease liability as lease payments are made and the ROU asset is amortized in a manner that results in straight-line expense recognition. (See Note 12).
Net Loss per Share	Net Loss per Share Net earnings or loss per share is computed by dividing net income or loss by the weighted-average number of common shares outstanding during the period, excluding shares subject to redemption or forfeiture. The Company presents basic and diluted net earnings or loss per share. Diluted net earnings or loss per share reflect the actual weighted average of common shares issued and outstanding during the period, adjusted for potentially dilutive securities outstanding. Potentially dilutive securities are excluded from the computation of the diluted net loss per share if their inclusion would be anti-dilutive. As all potentially dilutive securities are anti-dilutive as of March 31, 2024 and 2023, diluted net loss per share is the same as basic net loss per share for each period. Potentially dilutive items outstanding as of March 31, 2024 and 2023 is as follows: March 31, 2024 2023 Convertible notes payable 2,104,562 * - Series Seed preferred stock (convertible to common stock) - 3,091,672 Series Seed-1 preferred stock (convertible to common stock) - 2,440,411 Series Seed-2 preferred stock (convertible to common stock) - 2,088,696 Series Seed-3 preferred stock (convertible to common stock) - 357,836 Common stock warrants 3,110,272 54,203 Preferred stock warrants - 128,820 Stock options 1,501,341 1,080,532 Unvested restricted common stock 324,019 332,481 Total potentially dilutive shares 7,040,194 9,574,651 * Represents the number of common shares that the convertible notes, including principal and accrued interest, converted into upon the closing of the Offering in April 2024.	Net Loss per Share Net earnings or loss per share is computed by dividing net income or loss by the weighted-average number of common shares outstanding during the period, excluding shares subject to redemption or forfeiture. The Company presents basic and diluted net earnings or loss per share. Diluted net earnings or loss per share reflect the actual weighted average of common shares issued and outstanding during the period, adjusted for potentially dilutive securities outstanding. Potentially dilutive securities are excluded from the computation of the diluted net loss per share if their inclusion would be anti-dilutive. As all potentially dilutive securities are anti-dilutive as of December 31, 2023 and 2022, diluted net loss per share is the same as basic net loss per share for each year. Potentially dilutive items outstanding as of December 31, 2023 and 2022 is as follows: December 31 2023 2022 Series Seed preferred stock (convertible to common stock) - 3,091,672 Series Seed-1 preferred stock (convertible to common stock) - 2,440,412 Series Seed-2 preferred stock (convertible to common stock) - 2,088,696 Series Seed-3 preferred stock (convertible to common stock) - 357,836 Common stock warrants 1,090,272 54,203 Preferred stock warrants - 128,819 Stock options 1,515,386 861,309 Unvested restricted common stock 324,019 - Total potentially dilutive shares 2,929,677 9,022,947 Excluded in the table of December 31, 2022 are the number of shares that would be issuable upon the conversion of Simple Agreements for Future Equity, for which the number of shares are indeterminable as of December 31, 2022. Upon consummation of the Merger, all outstanding SAFEs were converted into 4,372,601 shares of common stock (see Notes 5, 8 and 9). Upon the Merger, all outstanding shares of preferred stock were converted into an aggregate of 7,978,616 shares of common stock. Furthermore, all outstanding warrants to purchase shares of Series Seed preferred stock were converted into 128,819 warrants to purchase shares of common stock.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements Management does not believe that any other recently issued, but not yet effective, accounting standards could have a material effect on the accompanying consolidated financial statements. As new accounting pronouncements are issued, the Company will adopt those that are applicable under the circumstances.	Recently Adopted Accounting Pronouncements Management does not believe that any other recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, the Company will adopt those that are applicable under the circumstances.
Subscription Receivable		Subscription Receivable The Company records stock issuances at the effective date. If the subscription is not funded upon issuance, the Company records a subscription receivable as an asset on a balance sheet, except when subscription receivable is not received prior to the issuance of financial statements at a reporting date in satisfaction of the requirements under ASC 505-10-45-2, in which case, the subscription is reclassified as a contra account to stockholders’ equity (deficit) on the consolidated balance sheet.
Accounting for Preferred Stock		Accounting for Preferred Stock ASC 480, Distinguishing Liabilities from Equity, includes standards for how an issuer of equity (including equity shares issued by consolidated entities) classifies and measures on its consolidated balance sheet certain financial instruments with characteristics of both liabilities and equity. Management is required to determine the presentation for the preferred stock as a result of the redemption and conversion provisions, among other provisions in the agreement. Specifically, management is required to determine whether the embedded conversion feature in the preferred stock is clearly and closely related to the host instrument, and whether the bifurcation of the conversion feature is required and whether the conversion feature should be accounted for as a derivative instrument. If the host instrument and conversion feature are determined to be clearly and closely related (both more akin to equity), derivative liability accounting under ASC 815, Derivatives and Hedging, is not required. Management determined that the host contract of the preferred stock is more akin to equity, and accordingly, liability accounting is not required by the Company. The Company has presented preferred stock within stockholders’ equity. Costs incurred directly for the issuance of the preferred stock are recorded as a reduction of gross proceeds received by the Company, resulting in a discount to the preferred stock. The discount is not amortized.
Stock-Based Compensation		Stock-Based Compensation The Company accounts for stock-based compensation in accordance with ASC 718, Compensation - Stock Compensation (“ASC 718”). The Company measures all stock-based awards granted to employees, directors and non-employee consultants based on the fair value on the date of the grant and recognizes compensation expense for those awards over the requisite service period, which is generally the vesting period of the respective award. For awards with service-based vesting conditions, the Company records the expense for using the straight-line method. For awards with performance-based vesting conditions, the Company records the expense if and when the Company concludes that it is probable that the performance condition will be achieved. The Company classifies stock-based compensation expense in its statement of operations in the same manner in which the award recipient’s payroll costs are classified or in which the award recipient’s service payments are classified. The fair value of each stock option grant is estimated on the date of grant using the Black-Scholes option-pricing model. The Company historically has been a private company and lacks company-specific historical and implied volatility information for its stock. Therefore, it estimates its expected stock price volatility based on the historical volatility of publicly traded peer companies and expects to continue to do so until such time as it has adequate historical data regarding the volatility of its own traded stock price. The expected term of the Company’s stock options has been determined utilizing the “simplified” method for awards that qualify as “plain-vanilla” options. The risk-free interest rate is determined by reference to the U.S. Treasury yield curve in effect at the time of grant of the award for time periods approximately equal to the expected term of the award. Expected dividend yield is based on the fact that the Company has never paid cash dividends on common stock and does not expect to pay any cash dividends in the foreseeable future. Forfeitures are recognized as incurred. Determining the appropriate fair value of stock-based awards requires the input of subjective assumptions. The assumptions used in calculating the fair value of stock-based awards represent management’s best estimates and involve inherent uncertainties and the application of management’s judgment. As a result, if factors change and management uses different assumptions, stock-based compensation expense could be materially different for future awards.
Income Taxes		Income Taxes The Company uses the liability method of accounting for income taxes as set forth in ASC 740, Income Taxes. Under the liability method, deferred taxes are determined based on the temporary differences between the financial statement and tax basis of assets and liabilities using tax rates expected to be in effect during the years in which the basis differences reverse. A valuation allowance is recorded when it is unlikely that the deferred tax assets will not be realized. We assess our income tax positions and record tax benefits for all years subject to examination based upon our evaluation of the facts, circumstances and information available at the reporting date. In accordance with ASC 740-10, for those tax positions where there is a greater than 50% likelihood that a tax benefit will be sustained, the Company’s policy will be to record the largest amount of tax benefit that is more likely than not to be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. For those income tax positions where there is less than 50% likelihood that a tax benefit will be sustained, no

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
Schedule of Disaggregation of Revenue	The disaggregation of revenue is as follows: Three Months Ended March 31, 2024 2023 Software Services $ 851,101 $ - Delivery services 51,760 25,252 Branding fees 43,850 15,000 $ 946,711 $ 40,252
Schedule of Basic and Diluted Net Loss Per Share	Potentially dilutive items outstanding as of March 31, 2024 and 2023 is as follows: March 31, 2024 2023 Convertible notes payable 2,104,562 * - Series Seed preferred stock (convertible to common stock) - 3,091,672 Series Seed-1 preferred stock (convertible to common stock) - 2,440,411 Series Seed-2 preferred stock (convertible to common stock) - 2,088,696 Series Seed-3 preferred stock (convertible to common stock) - 357,836 Common stock warrants 3,110,272 54,203 Preferred stock warrants - 128,820 Stock options 1,501,341 1,080,532 Unvested restricted common stock 324,019 332,481 Total potentially dilutive shares 7,040,194 9,574,651 * Represents the number of common shares that the convertible notes, including principal and accrued interest, converted into upon the closing of the Offering in April 2024.	Potentially dilutive items outstanding as of December 31, 2023 and 2022 is as follows: December 31 2023 2022 Series Seed preferred stock (convertible to common stock) - 3,091,672 Series Seed-1 preferred stock (convertible to common stock) - 2,440,412 Series Seed-2 preferred stock (convertible to common stock) - 2,088,696 Series Seed-3 preferred stock (convertible to common stock) - 357,836 Common stock warrants 1,090,272 54,203 Preferred stock warrants - 128,819 Stock options 1,515,386 861,309 Unvested restricted common stock 324,019 - Total potentially dilutive shares 2,929,677 9,022,947

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Fair Value Measurements [Abstract]
Schedule of Assets and Liabilities Subject to Fair Value Measurements on a Recurring Basis	The Company’s financial assets and liabilities subject to fair value measurements on a recurring basis and the level of inputs used for such measurements were as follows: Fair Value Measurements Level 1 Level 2 Level 3 Total Liabilities $ - $ - $ 1,489,000 $ 1,489,000 Derivative liability $ - $ - $ 1,489,000 $ 1,489,000	The Company’s financial assets and liabilities subject to fair value measurements on a recurring basis and the level of inputs used for such measurements were as follows: Fair Value Measurements as of Level 1 Level 2 Level 3 Total Liabilities: Simple agreement for future equity $ - $ - $ - $ - Derivative liability - - - - $ - $ - $ - $ - Fair Value Measurements as of Level 1 Level 2 Level 3 Total Liabilities: Simple agreement for future equity $ - $ - $ 13,150,745 $ 13,150,745 $ - $ - $ 13,150,745 $ 13,150,745
Schedule of Changes in Fair Value	The following table presents changes in Level 3 liabilities measured at fair value for the three months ended March 31, 2024: Embedded Derivative Liability Outstanding as of December 31, 2023 $ - Issuance of embedded derivative liability 1,489,000 Change in fair value - Outstanding as of March 31, 2024 $ 1,489,000	The following table sets forth a summary of changes in the fair value of our Level 3 financial instrument liabilities for the years ended December 31, 2023 and 2022: Simple Embedded For Future Derivative Total Outstanding as of December 31, 2021 $ - $ - $ - Issuance of simple agreements for future equity 12,885,001 - 12,885,001 Change in fair value 265,744 - 265,744 Outstanding as of December 31, 2021 13,150,745 - 13,150,745 Issuance of simple agreements for future equity 2,666,953 - 2,666,953 Issuance of embedded derivative liability - 601,000 601,000 Change in fair value 1,672,706 149,000 1,821,706 Conversion to common stock upon Merger (17,490,404 ) (750,000 ) (18,240,404 ) Outstanding as of December 31, 2023 $ - $ - $ -

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Property and Equipment, Net [Abstract]
Schedule of Property and Equipment	The following is a summary of property and equipment, net: March 31, December 31, 2024 2023 Office equipment $ 254,001 $ 250,661 Robot assets 2,092,293 2,092,293 Total 2,346,294 2,342,954 Less: accumulated depreciation (2,312,455 ) (2,294,532 ) Property and equipment, net $ 33,839 $ 48,422	The following is a summary of property and equipment: December 31 2023 2022 Office equipment $ 250,661 $ 245,747 Robot assets 2,092,293 3,561,288 Total 2,342,954 3,807,035 Less: accumulated depreciation (2,294,532 ) (430,608 ) Property and equipment, net $ 48,422 $ 3,376,427

Stockholders_ Equity (Tables)

Stockholders’ Equity (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Stockholders’ Equity [Abstract]
Schedule of Warrants	The following is a summary of warrants for the three months ended March 31, 2024: Warrants Weighted Average Outstanding as of December 31, 2023 1,090,272 $ 2.67 Granted 2,145,000 0.01 Exercised (125,000 ) 0.00 Forfeited - - Outstanding as of March 31, 2024 3,110,272 $ 0.94 Exercisable as of March 31, 2024 965,272 $ 3.02
Schedule of Black-Scholes Pricing Model Using the Range of Inputs	The fair value of the Magna Warrant was $8,566,184, which was valued using the Black-Scholes pricing model using the range of inputs as indicated below: Risk-free interest rate 4.09 % Expected term (in years) 10.0 Expected volatility 75.0 % Expected dividend yield 0 %
Schedule of Liquidation Preferences		The liquidation preferences were as follows: December 31 2023 2022 Series Seed preferred stock $ - $ 11,999,997 Series Seed-1 preferred stock - 3,699,950 Series Seed-2 preferred stock - 5,674,962 Series Seed-3 preferred stock - 1,250,000 $ - $ 22,624,909

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Stock-Based Compensation [Abstract]
Schedule of Information Related to Stock Options	A summary of information related to stock options for the three months ended March 31, 2024 is as follows: Options Weighted Intrinsic Outstanding as of December 31, 2023 1,515,386 $ 0.61 $ 5,111,928 Granted - - Exercised - - Forfeited (14,045 ) 0.50 Outstanding as of March 31, 2024 1,501,341 $ 0.61 $ 5,062,741 Exercisable as of March 31, 2024 853,478 $ 0.61 $ 2,865,304 Exercisable and expected to vest at March 31, 2024 1,501,341 $ 0.61 $ 5,062,741	A summary of information related to stock options for the years ended December 31, 2023 and 2022 is as follows: Options Weighted Intrinsic Outstanding as of December 31, 2021 590,073 $ 0.49 $ - Granted 639,682 0.49 Exercised - - Forfeited (368,446 ) - Outstanding as of December 31, 2022 861,309 0.49 - Granted 765,477 0.75 Exercised - - Forfeited (111,400 ) 0.60 Outstanding as of December 31, 2023 1,515,386 0.61 5,111,928 Exercisable as of December 31, 2023 722,264 0.66 2,413,853 Exercisable and expected to vest at December 31, 2023 1,515,386 $ 0.61 $ 5,111,928
Schedule of Stock-Based Compensation Expense	Stock-based compensation expense for stock options, restricted common stock (Note 8) and the Magna Warrant (Note 8) was classified in the statements of operations as follows: Three Months Ended March 31, 2024 2023 General and administrative $ 6,596 $ 9,980 Operations 6,511 8,428 Research and development 4,239,748 72,271 Sales and marketing 2,577 3,264 $ 4,255,432 $ 93,943	Stock-based compensation expense for stock options and restricted common stock (Note 9) was classified in the statements of operations as follows: Years Ended December 31 2023 2022 General and administrative $ 59,002 $ 23,650 Operations 49,139 14,625 Research and development 416,838 152,739 Sales and marketing 19,396 4,042 $ 544,375 $ 195,056
Schedule of Stock Options were Valued Using the Range of Inputs		The stock options were valued using the Black-Scholes pricing model using the range of inputs as indicated below: Years Ended December 31 2023 2022 Risk-free interest rate 3.58% - 3.91 % 2.98 % Expected term (in years) 5.52-6.27 % 6.0-6.3 % Expected volatility 75.0 % 79.1 % Expected dividend yield 0 % 0 %

Commitments and Contingencies (

Commitments and Contingencies (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Commitments and Contingencies [Abstract]
Schedule of Components of Lease Costs	The components of lease costs are as follows: Three Months Ended March 31, Type Financial Statement Line Item 2024 2023 Operating lease General and administrative $ 8,863 $ 209,386 Operating lease Operations 59,645 - Operating lease Research and development 32,231 - Total lease costs $ 100,739 $ 209,386	The components of lease costs are as follows: Years Ended Financial Statement December 31 Type Line Item 2023 2022 Operating lease General and administrative $ 49,810 $ 621,388 Operating lease Operations 665,961 - Operating lease Research and development 217,890 - Total lease costs $ 933,661 $ 621,388
Schedule of Supplemental Cash Flow	Supplemental cash flow information related to leases are as follows: Three Months Ended March 31, 2024 2023 Operating cash flows paid for operating leases $ 139,077 $ 136,266 Right-of-use assets obtained in exchange for operating lease obligations $ - $ -	Supplemental cash flow information related to leases are as follows: Years Ended December 31 2023 2022 Operating cash flows paid for operating leases $ 550,470 $ 381,457 Right-of-use assets obtained in exchange for operating lease obligations $ - $ 1,535,230
Schedule of Supplemental Balance Sheet	Supplemental balance sheet information related to leases are as follows: March 31, December 31, 2024 2023 Weighted-average remaining lease term (in years) 1.05 1.30 Weighted-average discount rate 7.25 % 7.25 %
Schedule of Supplemental Information Related To Leases		Supplemental information related to leases are as follows: December 31 2023 2022 Weighted-average remaining lease term (in years) 1.30 2.30 Weighted-average discount rate 7.25 7.25
Schedule of Future Minimum Payments Under Operating Leases		Future minimum payments under operating leases as of December 31, 2023, are as follows: 2024 $ 527,983 2025 214,775 Total undiscounted future cash flows 742,758 Less: imputed interest (34,614 ) Total $ 708,144

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Taxes [Abstract]
Schedule of Deferred Tax Assets and Liabilities	The following table presents the deferred tax assets and liabilities by source: December 31 2023 2022 Deferred tax assets: Net operating loss carryforwards $ 11,896,550 $ 8,940,441 Capitalized research and development costs 2,516,557 - Other temporary differences (943 ) 85,998 Valuation allowance (14,412,164 ) (9,026,439 ) Net deferred tax assets $ - $ -

Nature of Operations (Details)

Nature of Operations (Details) - Subsequent Event [Member] - USD ($) $ / shares in Units, $ in Millions	Apr. 17, 2024	Feb. 07, 2024
Nature of Operations [Line Items]
Number of shares (in Shares)		2,145,000
Aegis Capital Corp. [Member]
Nature of Operations [Line Items]
Number of shares (in Shares)	10,000,000
Share price	$ 4
Public offering amount (in Dollars)	$ 35.7
Common Stock [Member]
Nature of Operations [Line Items]
Common stock, per value	$ 0.0001

Going Concern (Details)

Going Concern (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Going Concern [Abstract]
Net losses	$ (9,037,971)	$ (5,138,122)	$ (24,813,736)	$ (21,855,127)
Equity pursuant proceeds	35,700,000
Operating activities	$ (4,078,380)	$ (3,713,409)	(15,970,878)	$ (21,402,786)
Proceeds from convertible promissory note			$ 5,000,000

Reverse Merger Accounting (Deta

Reverse Merger Accounting (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Reverse Merger Accounting [Line Items]
Description of conversion ratio		As a result of the Merger, each of Serve’s shares of capital stock issued and outstanding immediately prior to the closing of the Merger was converted into the right to receive 0.8035 shares of Patricia’s common stock (the “Common Share Conversion Ratio”).
Patricia Acquisition Corp. [Member]
Reverse Merger Accounting [Line Items]
Common share conversion ratio	0.8035

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)	1 Months Ended	3 Months Ended		12 Months Ended
	Jan. 31, 2024	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Summary of Significant Accounting Policies [Line Items]
Estimated useful life				2 years
Deferred offering costs		$ 973,491
Deferred revenue		68,899
Advertising expense		16,000	$ 184,000
Remaining carrying value				$ 1,468,995
Delivery revenue				146,462	54,423
Branding fees				45,250	53,575
Other revenue				15,833
Advertising expense				184,000	128,000
Tax benefit
Shares converted (in Shares)	80,000,000
Aggregate shares of common stock (in Shares)				7,978,616
Preferred stock converted into warrants (in Shares)				128,819
Minimum [Member]
Summary of Significant Accounting Policies [Line Items]
Estimated useful life				3 years
Maximum [Member]
Summary of Significant Accounting Policies [Line Items]
Estimated useful life				5 years
Common Stock [Member]
Summary of Significant Accounting Policies [Line Items]
Shares converted (in Shares)				4,372,601
Office Equipment [Member] | Minimum [Member]
Summary of Significant Accounting Policies [Line Items]
Estimated useful life		3 years
Office Equipment [Member] | Maximum [Member]
Summary of Significant Accounting Policies [Line Items]
Estimated useful life		5 years
Robot Assets [Member]
Summary of Significant Accounting Policies [Line Items]
Estimated useful life		2 years
One Customer [Member] | Customer Concentration Risk [Member] | Revenue Benchmark [Member]
Summary of Significant Accounting Policies [Line Items]
Concentration percentage		90%	83%	71%	50%
One Customer [Member] | Customer Concentration Risk [Member] | Accounts Receivable [Member]
Summary of Significant Accounting Policies [Line Items]
Concentration percentage			50%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of Disaggregation of Revenue - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Schedule of Disaggregation of Revenue [Abstract]
Software Services	$ 851,101
Delivery services	51,760	25,252
Branding fees	43,850	15,000
Disaggregation of Revenue total	$ 946,711	$ 40,252	$ 207,545	$ 107,819

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Net Loss Per Share - shares	3 Months Ended			12 Months Ended
	Mar. 31, 2024		Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Schedule of Basic and Diluted Net Loss Per Share [Line Items]
Total potentially dilutive shares	7,040,194		9,574,651	2,929,677	9,022,947
Convertible Notes Payable [Member]
Schedule of Basic and Diluted Net Loss Per Share [Line Items]
Total potentially dilutive shares	2,104,562	[1]
Series Seed Preferred Stock [Member]
Schedule of Basic and Diluted Net Loss Per Share [Line Items]
Total potentially dilutive shares			3,091,672		3,091,672
Series Seed-1 Preferred Stock [Member]
Schedule of Basic and Diluted Net Loss Per Share [Line Items]
Total potentially dilutive shares			2,440,411		2,440,412
Series Seed-2 Preferred Stock [Member]
Schedule of Basic and Diluted Net Loss Per Share [Line Items]
Total potentially dilutive shares			2,088,696		2,088,696
Series Seed-3 Preferred Stock [Member]
Schedule of Basic and Diluted Net Loss Per Share [Line Items]
Total potentially dilutive shares			357,836		357,836
Common Stock Warrants [Member]
Schedule of Basic and Diluted Net Loss Per Share [Line Items]
Total potentially dilutive shares	3,110,272		54,203	1,090,272	54,203
Preferred Stock Warrants [Member]
Schedule of Basic and Diluted Net Loss Per Share [Line Items]
Total potentially dilutive shares			128,820		128,819
Stock Options [Member]
Schedule of Basic and Diluted Net Loss Per Share [Line Items]
Total potentially dilutive shares	1,501,341		1,080,532	1,515,386	861,309
Unvested Restricted Common Stock [Member]
Schedule of Basic and Diluted Net Loss Per Share [Line Items]
Total potentially dilutive shares	324,019		332,481
[1] Represents the number of common shares that the convertible notes, including principal and accrued interest, converted into upon the closing of the Offering in April 2024.

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($)	1 Months Ended		12 Months Ended
	Apr. 30, 2024	Jan. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Fair Value Measurements [Line Items]
Percentage of probability of liquidity and equity financing			100%
Fair value of the underlying common stock (in Dollars per share)				$ 4
Converted shares (in Shares)		80,000,000
Converted shares value (in Dollars)			$ 17,490,404
Subsequent Event [Member]
Fair Value Measurements [Line Items]
Equity converted rate	100%
Minimum [Member]
Fair Value Measurements [Line Items]
Percentage of probability of liquidity and equity financing				85%
Maximum [Member]
Fair Value Measurements [Line Items]
Percentage of probability of liquidity and equity financing				100%
Common Stock [Member]
Fair Value Measurements [Line Items]
Converted shares (in Shares)			4,372,601
Converted shares value (in Dollars)			$ 17,490,404

Fair Value Measurements (Deta_2

Fair Value Measurements (Details) - Schedule of Assets and Liabilities Subject to Fair Value Measurements on a Recurring Basis - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Schedule of Financial Assets and Liabilities Subject to Fair Value Measurements [Line Items]
Derivative liability	$ 1,489,000
Level 1 [Member]
Schedule of Financial Assets and Liabilities Subject to Fair Value Measurements [Line Items]
Derivative liability
Level 2 [Member]
Schedule of Financial Assets and Liabilities Subject to Fair Value Measurements [Line Items]
Derivative liability
Level 3 [Member]
Schedule of Financial Assets and Liabilities Subject to Fair Value Measurements [Line Items]
Derivative liability	1,489,000
Derivative Liability [Member]
Schedule of Financial Assets and Liabilities Subject to Fair Value Measurements [Line Items]
Derivative liability	1,489,000
Derivative Liability [Member] | Level 1 [Member]
Schedule of Financial Assets and Liabilities Subject to Fair Value Measurements [Line Items]
Derivative liability
Derivative Liability [Member] | Level 2 [Member]
Schedule of Financial Assets and Liabilities Subject to Fair Value Measurements [Line Items]
Derivative liability
Derivative Liability [Member] | Level 3 [Member]
Schedule of Financial Assets and Liabilities Subject to Fair Value Measurements [Line Items]
Derivative liability	$ 1,489,000

Fair Value Measurements (Deta_3

Fair Value Measurements (Details) - Schedule of Changes in Fair Value - Embedded Derivative Liability [Member] - Level 3 [Member]	3 Months Ended
	Mar. 31, 2024 USD ($)
Schedule of Changes in Fair Value [Line Items]
Outstanding at beginning
Issuance of simple agreements for future equity	1,489,000
Change in fair value
Outstanding at ending	$ 1,489,000

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Property and Equipment, Net [Abstract]
Depreciation expense	$ 17,923	$ 465,640	$ 1,863,924	$ 388,139
Impairment expense			$ 1,468,995

Property and Equipment, Net (_2

Property and Equipment, Net (Details) - Schedule of Property and Equipment - USD ($)	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Property and Equipment [Line Items]
Property and equipment, gross	$ 2,346,294	$ 2,342,954	$ 3,807,035
Less: accumulated depreciation	(2,312,455)	(2,294,532)	(430,608)
Property and equipment, net	33,839	48,422	$ 3,376,427
Office Equipment [Member]
Schedule of Property and Equipment [Line Items]
Property and equipment, gross	254,001	250,661
Robot Assets [Member]
Schedule of Property and Equipment [Line Items]
Property and equipment, gross	$ 2,092,293	$ 2,092,293

Note Payable (Details)

Note Payable (Details) - USD ($)					1 Months Ended		3 Months Ended		12 Months Ended
	Oct. 26, 2023	Jul. 31, 2023	Apr. 30, 2023	Mar. 31, 2022	Jan. 31, 2024	Apr. 30, 2023	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Oct. 31, 2022
Notes Payable [Line Items]
Note payable							$ 14,984		$ 19,067	$ 35,400
Repayments of note payable							250,000	$ 250,000	1,750,000	250,000
Amortization of debt discount							1,212,836	4,000	1,811,798	13,600
Serve received in proceeds								$ 70,000	$ 70,000
Interest rate								7.67%	7.67%
Net proceeds cost	$ 529,127
Amortization of debt discount					$ 169,875
Converted shares (in Shares)					80,000,000
Derivative liability convertible note									$ 601,000
Debt discount					$ 1,658,875
Interest expense					1,193,770
Unamortized discount balance							465,105
Unamortized discount outstanding							4,549,395
Interest expense incurred							62,681
Repayment of debt									1,713,521	378,524
Fair value of warrant									149,000
Proceeds from short-term notes									$ 750,000	2,500,000
Accrued interest percentage									18%
Offering cost			$ 203,090
Contingent warrants issued conversion									$ 991,000
Proceeds received		$ 449,000
Notes bore interest rate		7.67%
Silicon Valley Bank [Member]
Notes Payable [Line Items]
Net of unamortized discount							985,016		1,230,933	2,214,600
Repayments of note payable									1,000,000	250,000
Promissory note principal amount				$ 2,500,000							$ 83,333
Maturity date				Mar. 01, 2025
Bering interest rate				3.25%
Interest expense									$ 72,639	58,463
Warrants have an exercise price (in Dollars per share)									$ 0.49
Warrant exercisable									12 years
Fair value of warrant									$ 49,000
Convertible Notes Payable [Member]
Notes Payable [Line Items]
Amortization of debt discount									$ 804,465
Financing cost			3,001,500		5,014,500
Net proceeds cost			$ 2,798,410		$ 4,844,625
Percentage of conversion price			80%		75%
Converted shares (in Shares)			937,961		80,000,000	2,104,562			937,961
Derivative liability convertible note					$ 1,489,000				$ 601,000
Repayment of debt									1,250,000	2,250,000
Proceeds from short-term notes									$ 750,000
Converted price (in Dollars per share)			$ 3.2			$ 3.2
Convertible Notes Payable [Member] | Bear Interest Payable [Member]
Notes Payable [Line Items]
Bearing interest rate			10%		6%	10%
Short-Term Notes [Member]
Notes Payable [Line Items]
Notes exit fee rate									16%
Repaid notes payable									$ 870,015
Serve – Chief Executive Officer [Member]
Notes Payable [Line Items]
Principal interest percentage									16%
Serve – Chief Executive Officer [Member] | Note Payable – Related Party [Member]
Notes Payable [Line Items]
Note and exit fee									$520,840
Warrant [Member]
Notes Payable [Line Items]
Amortization of debt discount							$ 1,212,836	$ 4,000	$ 16,333	$ 13,600
Warrants exercised (in Shares)									40,292
Warrant [Member] | Bear Interest Payable [Member]
Notes Payable [Line Items]
Bearing interest rate									10%
Common Stock [Member]
Notes Payable [Line Items]
Converted shares (in Shares)									4,372,601
Shares issued (in Shares)									17,518

Stockholders_ Equity (Details)

Stockholders’ Equity (Details) - USD ($)					1 Months Ended		3 Months Ended		12 Months Ended
		Oct. 26, 2023	Aug. 31, 2023	Feb. 28, 2022	Feb. 29, 2024	Jan. 31, 2024	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Feb. 07, 2024	Jul. 31, 2023
Stockholders’ Equity [Line Items]
Preferred stock shares authorized							10,000,000		10,000,000
Common stock shares authorized							300,000,000		300,000,000	300,000,000
Common stock, par value (in Dollars per share)							$ 0.0001		$ 0.0001	$ 0.0001
Shares of restricted common stock issued										338,121
Total recourse notes (in Dollars)										$ 164,116
Subscription receivable (in Dollars)							$ 165,629		$ 169,616	165,719
Restricted stock award liability (in Dollars)							154,630		$ 158,617	$ 162,747
Vesting of restricted common stock (in Dollars)							$ 41,303	$ 71,362
Weighted-average remaining term							1 year 18 days		1 year 3 months 18 days	2 years 3 months 18 days
Placement agent warrants were exercised					125,000
Purchase of shares							63,479
Stock-based compensation expense (in Dollars)							$ 4,255,432	93,943	$ 544,375	$ 195,056
Preferred stock shares issued				257,639
Preferred stock par value (in Dollars per share)							$ 0.0001		$ 0.0001
Per share (in Dollars per share)									$ 0.0001
Gross proceeds (in Dollars)				$ 999,999
Converted shares of common stock									7,978,616
Common stock shares issued							24,957,814		24,832,814	7,161,654
Predecessor shares converted						80,000,000
Shares of common stock									937,961
Private placement shares issued		143,531
Common stock gross proceeds (in Dollars)		$ 547,123
Common stock price per share (in Dollars per share)		$ 4
Common stock net proceeds (in Dollars)		$ 529,127
Restricted common stock value (in Dollars)								$ 2,234	$ 9,838	$ (161,469)
Subscription receivable balance (in Dollars)										$ 162,747
Restricted stock issued									158,617	162,747
Common stock vesting requirements									6,842,490
Remained unvested									2,877,761
Shares remained unvested									1 year 7 months 6 days
Vesting of restricted common stock (in Dollars)									$ 263,893	$ 141,446
Repurchased restricted stock awards									319,118	287,591
Exercise price of per share (in Dollars per share)									$ 0.001
Warrants issued									250,000
Volatility rate									75%	79.10%
Risk-free interest rate										2.98%
Warrant [Member]
Stockholders’ Equity [Line Items]
Common stock warrants exercised					125,000
Common stock warrants exercised proceeds (in Dollars)					$ 5,832
Private placement offering for gross proceeds (in Dollars)					$ 5,832
Warrants purchase									1,090,272
Purchase of common stock percentage									8%
Exercise price of per share (in Dollars per share)									$ 2.67
Warrants issued									468,971
Common stock fair value (in Dollars per share)									$ 4
Exercise price (in Dollars per share)									$ 3.2
Warrants term									5 years
Volatility rate									75%
Risk-free interest rate									4.18%
Total discount (in Dollars)									$ 991,000
Weighted-average remaining term									3 years 2 months 12 days
Restricted Stock [Member]
Stockholders’ Equity [Line Items]
Weighted-average remaining term							7 years 8 months 26 days
Magna Warrant [Member]
Stockholders’ Equity [Line Items]
Purchase of shares											2,145,000
Exercise price per share (in Dollars per share)											$ 0.01
Warrants (in Dollars)							$ 8,566,184
Stock-based compensation expense (in Dollars)							$ 4,182,543
Common Stock [Member]
Stockholders’ Equity [Line Items]
Repurchased restricted stock awards								(238,625)	(319,118)	(287,591)
Predecessor shares converted									4,372,601
Private placement shares issued									143,531
Restricted common stock shares								2,820	11,194	2,820
Restricted common stock value (in Dollars)
SAFE [Member] | Common Stock [Member]
Stockholders’ Equity [Line Items]
Predecessor shares converted									4,372,601
Patricia’s Common Stock [Member] | Warrant [Member]
Stockholders’ Equity [Line Items]
Warrants purchase									13,911
Investors [Member] | Warrant [Member]
Stockholders’ Equity [Line Items]
Exercise price of per share (in Dollars per share)									$ 3.2
Bridge Brokers [Member] | Warrant [Member]
Stockholders’ Equity [Line Items]
Warrants issued									74,662
Restricted Stock [Member] | Common Stock [Member]
Stockholders’ Equity [Line Items]
Repurchased restricted stock awards							0	(238,625)
Restricted Stock [Member]
Stockholders’ Equity [Line Items]
Subscription receivable (in Dollars)							$ 165,629			165,719
Restricted stock award liability (in Dollars)							$ 154,630		$ 162,747	$ 165,719
Restricted common stock shares									11,194	2,820
Restricted common stock value (in Dollars)									$ 13,735	$ 4,250
Subscription receivable balance (in Dollars)									$ 169,616
Repurchased restricted stock awards									638,000
Convertible Preferred Stock [Member] | Preferred Stock [Member]
Stockholders’ Equity [Line Items]
Preferred stock shares issued									10,090,150
Series Seed Preferred Stock [Member]
Stockholders’ Equity [Line Items]
Preferred stock shares authorized	[1]								4,008,079	4,008,079
Preferred stock shares issued									0	3,091,672
Preferred stock par value (in Dollars per share)				$ 3.88					$ 0.0001	$ 0.0001
Series Seed Preferred Stock [Member] | Preferred Stock [Member]
Stockholders’ Equity [Line Items]
Preferred stock shares issued									4,008,079
Series Seed-1 Preferred Stock [Member]
Stockholders’ Equity [Line Items]
Preferred stock shares authorized	[1]								3,037,227	3,037,227
Preferred stock shares issued									0	2,440,411
Preferred stock par value (in Dollars per share)									$ 0.0001	$ 0.0001
Series Seed-1 Preferred Stock [Member] | Preferred Stock [Member]
Stockholders’ Equity [Line Items]
Preferred stock shares issued									3,037,227
Series Seed-2 Preferred Stock [Member]
Stockholders’ Equity [Line Items]
Preferred stock shares authorized	[1]								2,599,497	2,599,497
Preferred stock shares issued									0	2,088,696
Preferred stock par value (in Dollars per share)									$ 0.0001	$ 0.0001
Series Seed-2 Preferred Stock [Member] | Preferred Stock [Member]
Stockholders’ Equity [Line Items]
Preferred stock shares issued									2,599,497
Series Seed Preferred Stock [Member]
Stockholders’ Equity [Line Items]
Preferred stock shares authorized	[1]								445,347	445,347
Preferred stock shares issued									0	357,836
Preferred stock par value (in Dollars per share)									$ 0.0001	$ 0.0001
Series Seed Preferred Stock [Member] | Preferred Stock [Member]
Stockholders’ Equity [Line Items]
Preferred stock shares issued									445,347
Preferred stock par value (in Dollars per share)									$ 0.0001
Preferred Stock [Member]
Stockholders’ Equity [Line Items]
Preferred stock shares authorized									10,000,000
Preferred Stock [Member] | Warrant [Member]
Stockholders’ Equity [Line Items]
Warrants purchase									160,323
Preferred Stock [Member] | Patricia’s Common Stock [Member] | Warrant [Member]
Stockholders’ Equity [Line Items]
Warrants purchase									128,819
Serve Preferred Stock [Member]
Stockholders’ Equity [Line Items]
Converted shares of common stock												7,978,616
Common Stock [Member]
Stockholders’ Equity [Line Items]
Common stock shares authorized									300,000,000
Common stock, par value (in Dollars per share)									$ 0.0001
Predecessor shares converted									4,372,601
Common Stock [Member] | Warrant [Member]
Stockholders’ Equity [Line Items]
Warrants purchase									17,314
Purchase of common stock percentage									50%
Exercise price of per share (in Dollars per share)									$ 3.2
Common Stock [Member] | Patricia [Member]
Stockholders’ Equity [Line Items]
Predecessor shares converted									1,500,000
Private Placement [Member]
Stockholders’ Equity [Line Items]
Common stock, par value (in Dollars per share)			$ 4						$ 4
Private placement offering for gross proceeds (in Dollars)			$ 1,031,048						$ 11,129,512
Common stock shares issued			257,762						2,782,378
Private Placement [Member] | Warrant [Member]
Stockholders’ Equity [Line Items]
Warrants purchase									403,909
Exercise price of per share (in Dollars per share)									$ 4
Warrants issued									153,909
[1] The authorized shares of preferred stock in the consolidated balance sheets above reflect the historical authorized shares of Serve. Upon the Merger, shares issued and outstanding have been retroactively restated to reflect the exchange ratio of 0.8035 as described in Note 4.

Stockholders_ Equity (Details)

Stockholders’ Equity (Details) - Schedule of Warrants	3 Months Ended
	Mar. 31, 2024 $ / shares shares
Class of Stock [Line Items]
Warrants, Outstanding | shares	1,090,272
Weighted Average Exercise Price, Outstanding | $ / shares	$ 2.67
Warrants, Exercisable | shares	965,272
Weighted Average Exercise Price, Exercisable | $ / shares	$ 3.02
Warrants, Granted | shares	2,145,000
Weighted Average Exercise Price, Granted | $ / shares	$ 0.01
Warrants, Exercised | shares	(125,000)
Weighted Average Exercise Price, Exercised | $ / shares	$ 0
Warrants, Forfeited | shares
Weighted Average Exercise Price, Forfeited | $ / shares
Warrants, Outstanding | shares	3,110,272
Weighted Average Exercise Price, Outstanding | $ / shares	$ 0.94

Stockholders_ Equity (Details_2

Stockholders’ Equity (Details) - Schedule of Black-Scholes Pricing Model Using the Range of Inputs	Mar. 31, 2024
Risk-free Interest Rate [Member]
Schedule of Black-Scholes Pricing Model Using the Range of Inputs [Line Items]
Warrant range of inputs	4.09
Expected Term (in years) [Member]
Schedule of Black-Scholes Pricing Model Using the Range of Inputs [Line Items]
Warrant range of inputs	10
Expected Volatility [Member]
Schedule of Black-Scholes Pricing Model Using the Range of Inputs [Line Items]
Warrant range of inputs	75
Expected Dividend Yield [Member]
Schedule of Black-Scholes Pricing Model Using the Range of Inputs [Line Items]
Warrant range of inputs	0

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expiration of outstanding options			1 year 7 months 6 days
Stock based compensation expense	$ 4,255,432	$ 93,943	$ 544,375	$ 195,056
Weighted average grant date fair value of options granted			$ 0.41	$ 0.27
2023 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares issued	1,594,800		1,594,800
Percentage of common stock issued and outstanding			4%
2021 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares authorized	4,870,663		4,870,663
Shares available	52,627		38,582
Expiration of outstanding options	8 years 2 months 26 days		8 years 6 months
Stock based compensation expense			$ 280,482	$ 57,860
Unrecognized compensation cost	$ 335,000		$ 356,000
Recognized weighted average period	2 years 3 months		2 years 6 months
Stock Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock based compensation expense	$ 29,266	$ 22,581

Stock-Based Compensation (Det_2

Stock-Based Compensation (Details) - Schedule of Information Related to Stock Options - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Information Related to Stock Options [Abstract]
Stock options, Outstanding Beginning balance	1,515,386	861,309	590,073
Weighted Average Exercise Price, Outstanding Beginning balance	$ 0.61	$ 0.49	$ 0.49
Intrinsic Value, Outstanding Beginning balance	$ 5,111,928
Stock options, Granted		765,477	639,682
Weighted Average Exercise Price, Granted		$ 0.75	$ 0.49
Stock options, Exercised
Weighted Average Exercise Price, Exercised
Stock options, Forfeited	(14,045)	(111,400)	(368,446)
Weighted Average Exercise Price, Forfeited	$ 0.5	$ 0.6
Stock options, Outstanding Ending balance	1,501,341	1,515,386	861,309
Weighted Average Exercise Price, Ending balance	$ 0.61	$ 0.61	$ 0.49
Intrinsic Value, Ending balance	$ 5,062,741	$ 5,111,928
Stock options, Exercisable Ending balance	853,478	722,264
Weighted Average Exercise Price, Exercisable Ending balance	$ 0.61	$ 0.66
Intrinsic Value, Exercisable Ending balance	$ 2,865,304	$ 2,413,853
Stock options, Exercisable and expected to vest	1,501,341	1,515,386
Weighted Average Exercise Price, Exercisable and expected to vest	$ 0.61	$ 0.61
Intrinsic Value, Exercisable and expected to vest	$ 5,062,741	$ 5,111,928

Stock-Based Compensation (Det_3

Stock-Based Compensation (Details) - Schedule of Stock-Based Compensation Expense - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Schedule of Stock-Based Compensation Expense [Line Items]
Stock based compensation expense	$ 4,255,432	$ 93,943	$ 544,375	$ 195,056
General and administrative [Member]
Schedule of Stock-Based Compensation Expense [Line Items]
Stock based compensation expense	6,596	9,980	59,002	23,650
Operations [Member]
Schedule of Stock-Based Compensation Expense [Line Items]
Stock based compensation expense	6,511	8,428	49,139	14,625
Research and development [Member]
Schedule of Stock-Based Compensation Expense [Line Items]
Stock based compensation expense	4,239,748	72,271	416,838	152,739
Sales and marketing [Member]
Schedule of Stock-Based Compensation Expense [Line Items]
Stock based compensation expense	$ 2,577	$ 3,264	$ 19,396	$ 4,042

Commitments and Contingencies_2

Commitments and Contingencies (Details) - USD ($)		3 Months Ended		12 Months Ended
	Oct. 31, 2024	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Commitments and Contingencies [Line Items]
Outstanding liability		$ 2,335,796
Original equipment cost		45%		45%
Purchases over obligation		$ 2,300,000				$ 2,300,000
Lease expiring term				August 31, 2025
Proceeds received				$ 4,455,852
Monthly payment		$ 28,011	$ 552,786	1,713,518	$ 378,524
Repayment of company				1,713,521	378,524
Outstanding liability				$ 2,363,807	$ 4,077,328
Percentage of partial purchase				20%
Purchase cost				$ 2,300,000
Minimum [Member]
Commitments and Contingencies [Line Items]
Purchase commitments term		2 years
leases cost				9,862
Maximum [Member]
Commitments and Contingencies [Line Items]
Purchase commitments term		3 years
leases cost				$ 18,358
Forecast [Member]
Commitments and Contingencies [Line Items]
Monthly payment	$ 189,262
Security deposit	$ 378,524

Commitments and Contingencies_3

Commitments and Contingencies (Details) - Schedule of Components of Lease Costs - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Schedule of Components of Lease Costs [Line Items]
Total lease costs	$ 100,739	$ 209,386	$ 933,661	$ 621,388
General and Administrative [Member]
Schedule of Components of Lease Costs [Line Items]
Total lease costs	8,863	209,386	49,810	621,388
Operations [Member]
Schedule of Components of Lease Costs [Line Items]
Total lease costs	59,645
Research and Development [Member]
Schedule of Components of Lease Costs [Line Items]
Total lease costs	$ 32,231		$ 217,890

Commitments and Contingencies_4

Commitments and Contingencies (Details) - Schedule of Supplemental Cash Flow - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Schedule of Supplemental Cash Flow [Abstract]
Operating cash flows paid for operating leases	$ 139,077	$ 136,266	$ 550,470	$ 381,457
Right-of-use assets obtained in exchange for operating lease obligations				$ 1,535,230

Commitments and Contingencies_5

Commitments and Contingencies (Details) - Schedule of Supplemental Balance Sheet	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Supplemental Balance Sheet [Abstract]
Weighted-average remaining lease term (in years)	1 year 18 days	1 year 3 months 18 days	2 years 3 months 18 days
Weighted-average discount rate	7.25%	7.25%	7.25%

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)			1 Months Ended	3 Months Ended
	Feb. 07, 2024	Jan. 02, 2024	Apr. 17, 2024	Mar. 31, 2024	Apr. 22, 2024
Subsequent Events [Line Items]
Price paid per share				2,104,562
Shares purchase				63,479
Exercise price				$ 2.42
Subsequent Event [Member]
Subsequent Events [Line Items]
Proceeds from underwriting discount			$ 35,700,000
Warrant purchase					500,000
Warrant exercisable per share price					$ 5
Shares purchase	2,145,000
Exercise price	$ 0.01
Received an aggregate in proceeds		$ 5,000,000
Convertible promissory notes bear interest		6%
Price paid per share		75%
Common stock, outstanding shares		$ 80,000,000
Common Stock [Member]
Subsequent Events [Line Items]
Conversion price per share				$ 2.42
Common Stock [Member] | Subsequent Event [Member]
Subsequent Events [Line Items]
Common stock, outstanding shares		$ 80,000,000

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Net Loss Per Share - shares	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Schedule of Basic and Diluted Net Loss Per Share [Line Items]
Total potentially dilutive shares	7,040,194	9,574,651	2,929,677	9,022,947
Series Seed Preferred Stock [Member]
Schedule of Basic and Diluted Net Loss Per Share [Line Items]
Total potentially dilutive shares		3,091,672		3,091,672
Series Seed-1 Preferred Stock [Member]
Schedule of Basic and Diluted Net Loss Per Share [Line Items]
Total potentially dilutive shares		2,440,411		2,440,412
Series Seed-2 Preferred Stock [Member]
Schedule of Basic and Diluted Net Loss Per Share [Line Items]
Total potentially dilutive shares		2,088,696		2,088,696
Series Seed-3 Preferred Stock [Member]
Schedule of Basic and Diluted Net Loss Per Share [Line Items]
Total potentially dilutive shares		357,836		357,836
Common Stock Warrants [Member]
Schedule of Basic and Diluted Net Loss Per Share [Line Items]
Total potentially dilutive shares	3,110,272	54,203	1,090,272	54,203
Preferred Stock Warrants [Member]
Schedule of Basic and Diluted Net Loss Per Share [Line Items]
Total potentially dilutive shares		128,820		128,819
Stock Options [Member]
Schedule of Basic and Diluted Net Loss Per Share [Line Items]
Total potentially dilutive shares	1,501,341	1,080,532	1,515,386	861,309
Unvested Restricted Common Stock [Member]
Schedule of Basic and Diluted Net Loss Per Share [Line Items]
Total potentially dilutive shares			324,019

Fair Value Measurements (Deta_4

Fair Value Measurements (Details) - Schedule of Assets and Liabilities Subject to Fair Value Measurements on a Recurring Basis - Fair Value, Recurring [Member] - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Liabilities:
Simple agreement for future equity		$ 13,150,745
Derivative liability
Total		13,150,745
Fair Value, Inputs, Level 1 [Member]
Liabilities:
Simple agreement for future equity
Derivative liability
Total
Fair Value, Inputs, Level 2 [Member]
Liabilities:
Simple agreement for future equity
Derivative liability
Total
Fair Value, Inputs, Level 3 [Member]
Liabilities:
Simple agreement for future equity		13,150,745
Derivative liability
Total		$ 13,150,745

Fair Value Measurements (Deta_5

Fair Value Measurements (Details) - Schedule of Changes in Fair Value - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Schedule of Changes in Fair Value [Line Items]
Outstanding at beginning		$ 13,150,745	$ 13,150,745
Issuance of simple agreements for future equity		2,666,953	2,666,953	12,885,001
Issuance of embedded derivative liability			601,000
Change in fair value			1,821,706	265,744
Conversion to common stock upon Merger			(18,240,404)
Outstanding at ending				13,150,745
Simple Agreement for Future Equity [Member]
Schedule of Changes in Fair Value [Line Items]
Outstanding at beginning		13,150,745	13,150,745
Issuance of simple agreements for future equity			2,666,953	12,885,001
Issuance of embedded derivative liability
Change in fair value			1,672,706	265,744
Conversion to common stock upon Merger			(17,490,404)
Outstanding at ending				13,150,745
Embedded Derivative Liability [Member]
Schedule of Changes in Fair Value [Line Items]
Outstanding at beginning
Issuance of simple agreements for future equity
Issuance of embedded derivative liability			601,000
Change in fair value			149,000
Conversion to common stock upon Merger			(750,000)
Outstanding at ending

Property and Equipment, Net (_3

Property and Equipment, Net (Details) - Schedule of Property and Equipment - USD ($)	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Property and Equipment [Line Items]
Property and equipment, gross	$ 2,346,294	$ 2,342,954	$ 3,807,035
Less: accumulated depreciation	(2,312,455)	(2,294,532)	(430,608)
Property and equipment, net	$ 33,839	48,422	3,376,427
Office Equipment [Member]
Schedule of Property and Equipment [Line Items]
Property and equipment, gross		250,661	245,747
Robot assets [Member]
Schedule of Property and Equipment [Line Items]
Property and equipment, gross		$ 2,092,293	$ 3,561,288

Future Equity Obligations (Deta

Future Equity Obligations (Details) - USD ($)	1 Months Ended	3 Months Ended		12 Months Ended
	Jul. 31, 2023	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Future Equity Obligations [Line Items]
Proceeds from simple agreement for future equity			$ 2,666,953	$ 2,666,953	$ 12,885,001
Valuation cap				$ 65,000,000	$ 65,000,000
Valuation cap discount rate					80%
Aggregate purchase amount					$ 2,300,000
Valuation uncapped discount rate					90%
Agreement discount rate				80%	80%
Fair value				$ 0	$ 13,150,745
2022 Safe Agreements [Member]
Future Equity Obligations [Line Items]
Valuation cap				$ 80,000,000
Maximum [Member] | 2022 Safe Agreements [Member]
Future Equity Obligations [Line Items]
Agreement discount rate				90%
Minimum [Member] | 2022 Safe Agreements [Member]
Future Equity Obligations [Line Items]
Agreement discount rate				80%
Common Stock [Member]
Future Equity Obligations [Line Items]
Converted shares of common stock (in Shares)	4,372,601

Stockholders_ Equity (Details_3

Stockholders’ Equity (Details) - Schedule of Liquidation Preferences - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Class of Stock [Line Items]
Liquidation preference preferred stock		$ 22,624,909
Series Seed preferred stock [Member]
Class of Stock [Line Items]
Liquidation preference preferred stock		11,999,997
Series Seed-1 preferred stock [Member]
Class of Stock [Line Items]
Liquidation preference preferred stock		3,699,950
Series Seed-2 preferred stock [Member]
Class of Stock [Line Items]
Liquidation preference preferred stock		5,674,962
Series Seed-3 preferred stock [Member]
Class of Stock [Line Items]
Liquidation preference preferred stock		$ 1,250,000

Stock-Based Compensation (Det_4

Stock-Based Compensation (Details) - Schedule of Information Related to Stock Options - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Information Related to Stock Options [Abstract]
Stock options, Outstanding Beginning balance	1,515,386	861,309	590,073
Weighted Average Exercise Price, Outstanding Beginning balance	$ 0.61	$ 0.49	$ 0.49
Intrinsic Value, Outstanding Beginning balance	$ 5,111,928
Stock options, Outstanding Ending balance	1,501,341	1,515,386	861,309
Weighted Average Exercise Price, Ending balance	$ 0.61	$ 0.61	$ 0.49
Intrinsic Value, Ending balance	$ 5,062,741	$ 5,111,928
Stock options, Exercisable Ending balance	853,478	722,264
Weighted Average Exercise Price, Exercisable Ending balance	$ 0.61	$ 0.66
Intrinsic Value, Exercisable Ending balance	$ 2,865,304	$ 2,413,853
Stock options, Exercisable and expected to vest	1,501,341	1,515,386
Weighted Average Exercise Price, Exercisable and expected to vest	$ 0.61	$ 0.61
Intrinsic Value, Exercisable and expected to vest	$ 5,062,741	$ 5,111,928
Stock options, Granted		765,477	639,682
Weighted Average Exercise Price, Granted		$ 0.75	$ 0.49
Stock options, Exercised
Weighted Average Exercise Price, Exercised
Stock options, Forfeited	(14,045)	(111,400)	(368,446)
Weighted Average Exercise Price, Forfeited	$ 0.5	$ 0.6

Stock-Based Compensation (Det_5

Stock-Based Compensation (Details) - Schedule of Stock Options were Valued Using the Range of Inputs	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Stock Options were Valued Using the Range of Inputs [Line items]
Risk-free interest rate		2.98%
Expected volatility	75%	79.10%
Expected dividend yield	0%	0%
Minimum [Member]
Schedule of Stock Options were Valued Using the Range of Inputs [Line items]
Risk-free interest rate	3.58%
Expected term (in years)	5 years 6 months 7 days	6 years
Maximum [Member]
Schedule of Stock Options were Valued Using the Range of Inputs [Line items]
Risk-free interest rate	3.91%
Expected term (in years)	6 years 3 months 7 days	6 years 3 months 18 days

Stock-Based Compensation (Det_6

Stock-Based Compensation (Details) - Schedule of Stock-Based Compensation Expense - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Schedule of Stock-Based Compensation Expense [Line Items]
Stock based compensation expense	$ 4,255,432	$ 93,943	$ 544,375	$ 195,056
General and administrative [Member]
Schedule of Stock-Based Compensation Expense [Line Items]
Stock based compensation expense	6,596	9,980	59,002	23,650
Operations [Member]
Schedule of Stock-Based Compensation Expense [Line Items]
Stock based compensation expense	6,511	8,428	49,139	14,625
Research and development [Member]
Schedule of Stock-Based Compensation Expense [Line Items]
Stock based compensation expense	4,239,748	72,271	416,838	152,739
Sales and marketing [Member]
Schedule of Stock-Based Compensation Expense [Line Items]
Stock based compensation expense	$ 2,577	$ 3,264	$ 19,396	$ 4,042

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Taxes [Line Items]
Deferred tax assets valuation allowance	$ 14,412,164	$ 9,026,439
Valuation allowance increased	5,385,725	$ 6,043,682
Estimated rate		28%
Operating loss carryforwards net	42,321,416	$ 31,805,199
Valuation Allowance Tax Credit Carryforward [Member]
Income Taxes [Line Items]
Deferred tax assets valuation allowance	$ 14,412,164	$ 9,026,439
Effective tax rate percentage		0%

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Net operating loss carryforwards	$ 11,896,550	$ 8,940,441
Capitalized research and development costs	2,516,557
Other temporary differences	(943)	85,998
Valuation allowance	(14,412,164)	(9,026,439)
Net deferred tax assets

Commitments and Contingencies_6

Commitments and Contingencies (Details) - Schedule of Lease Costs - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Schedule of Lease Costs [Line Items]
Operating lease	$ 100,739	$ 209,386	$ 933,661	$ 621,388
General and administrative [Member]
Schedule of Lease Costs [Line Items]
Operating lease	8,863	209,386	49,810	621,388
Operations [Member]
Schedule of Lease Costs [Line Items]
Operating lease			665,961
Research and development [Member]
Schedule of Lease Costs [Line Items]
Operating lease	$ 32,231		$ 217,890

Commitments and Contingencies_7

Commitments and Contingencies (Details) - Schedule of Supplemental Cash Flow - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Schedule of Supplemental Cash Flow [Abstract]
Operating cash flows paid for operating leases	$ 139,077	$ 136,266	$ 550,470	$ 381,457
Right-of-use assets obtained in exchange for operating lease obligations				$ 1,535,230

Commitments and Contingencies_8

Commitments and Contingencies (Details) - Schedule of Supplemental Information Related To Leases	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Supplemental Balance Sheet [Abstract]
Weighted-average remaining lease term (in years)	1 year 18 days	1 year 3 months 18 days	2 years 3 months 18 days
Weighted-average discount rate	7.25%	7.25%	7.25%

Commitments and Contingencies_9

Commitments and Contingencies (Details) - Schedule of Future Minimum Payments Under Operating Leases	Dec. 31, 2023 USD ($)
Schedule of Future Minimum Payments Under Operating Leases [Abstract]
2024	$ 527,983
2025	214,775
Total undiscounted future cash flows	742,758
Less: imputed interest	(34,614)
Total	$ 708,144