| Accounting Policies, by Policy (Policies) | 3 Months Ended |
| Mar. 31, 2024 |
| 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. |
| 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. |
| 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. |
| 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 | 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 | 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. |
| 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. |
| 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. |
| 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. |
| 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. |
| 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. |
| 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. |
| 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. |
| 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. |
| 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. |
| Operations | 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. |
| 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. |
| 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). |
| 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. |
| 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. |
