RetinalGenix (RTGN) 10-K 1 Apr 24 2023 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2023	Mar. 26, 2024	Jun. 30, 2023
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	333-258528
Entity Registrant Name	RETINALGENIX TECHNOLOGIES INC.
Entity Central Index Key	0001836295
Entity Tax Identification Number	82-3936890
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	1450 North McDowell Boulevard
Entity Address, Address Line Two	Suite 150
Entity Address, City or Town	Petaluma
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94954
City Area Code	(415)
Local Phone Number	578-9583
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	true
Entity Shell Company	false
Entity Public Float			$ 15,506,590
Entity Common Stock, Shares Outstanding		17,785,478
Documents Incorporated by Reference	None
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Auditor Name	Liebman Goldberg & Hymowitz, LLP
Auditor Location	Garden City, New York
Auditor Firm ID	473

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current Assets
Cash		$ 38
Total Current Assets		38
Equipment, net of accumulated depreciation of $151 and $51, respectively	156	256
TOTAL ASSETS	156	294
Current Liabilities
Accounts payable and accrued liabilities	884,920	475,480
Shareholders’ notes payable	49,000	49,000
Accrued interest payable	11,599	7,759
Total Liabilities	1,405,813	1,069,357
Stockholders’ Deficit:
Preferred stock, $0.0001 par value; 40,000,000 shares authorized; Series F preferred stock - 3,000,000 shares designated, 0 issued and outstanding at December 31, 2023 and 2022
Common stock, $0.0001 par value; 80,000,000 shares authorized; 17,635,478 shares issued and outstanding at December 31, 2023 and 17,272,116 shares issued and outstanding at December 31, 2022	1,819	1,783
Additional paid in capital	9,701,719	7,947,460
Accumulated deficit	(11,109,195)	(9,018,306)
Total Stockholders’ Deficit	(1,405,657)	(1,069,063)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	156	294
Sanovas Ophthalmology LLC [Member]
Current Liabilities
Due to related parties	2,760	427,933
Related Party [Member]
Current Liabilities
Due to related parties	$ 457,534	$ 109,185

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Accumulated depreciation	$ 151	$ 51
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	40,000,000	40,000,000
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	80,000,000	80,000,000
Common stock, shares issued	17,635,478	17,272,116
Common stock, shares outstanding	17,635,478	17,272,116
Series F Preferred Stock [Member]
Preferred stock, shares authorized	3,000,000	3,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Revenues
Operating expenses:
General and administrative expenses	898,658	807,406
Research and development	524,183	809,255
Acquired in-process research and development		2,032,889
Stock-based compensation	664,208	259,300
Total operating expenses	2,087,049	3,908,850
Interest expense	3,840	5,140
Net loss	$ (2,090,889)	$ (3,913,990)
Net loss per share, basic	$ (0.12)	$ (0.25)
Net loss per share, diluted	$ (0.12)	$ (0.25)
Weighted average number of common shares outstanding during the period- basic	17,352,196	15,584,346
Weighted average number of common shares outstanding during the period- diluted	17,352,196	15,584,346

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Deficit - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2021	$ 1,423	$ 4,638,218	$ (5,104,316)	$ (464,675)
Balance, shares at Dec. 31, 2021	14,221,814
Stock-based compensation		259,300		259,300
Stock purchased by investors	$ 61	60,439		60,500
Stock purchased by investors, shares	60,500
Exercise of options and warrants	$ 5	49,995		50,000
Exercise of warrants and options, shares	50,000
Retirement of due to Sanovas through the issuance of shares of common stock to Sanovas Ophthalmology LLC	$ 94	939,708		939,802
Retirement of due to Sanovas through the issuance of shares of common stock to Sanovas Ophthalmology LLC, shares	939,802
Issuance of shares upon acquisition of DNA/GPS	$ 200	1,999,800		$ 2,000,000
Issuance of shares upon acquisition of DNA/GPS, shares				2,000,000
Net loss			(3,913,990)	$ (3,913,990)
Balance at Dec. 31, 2022	$ 1,783	7,947,460	(9,018,306)	(1,069,063)
Balance, shares at Dec. 31, 2022	17,272,116
Stock-based compensation		664,208		664,208
Retirement of due to Sanovas through the issuance of shares of common stock to Sanovas Ophthalmology LLC	$ 36	1,090,051		1,090,087
Retirement of due to Sanovas through the issuance of shares of common stock to Sanovas Ophthalmology LLC, shares	363,362
Net loss			(2,090,889)	(2,090,889)
Balance at Dec. 31, 2023	$ 1,819	$ 9,701,719	$ (11,109,195)	$ (1,405,657)
Balance, shares at Dec. 31, 2023	17,635,478

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash Flows (Used In) Operating Activities
Net loss	$ (2,090,889)	$ (3,913,990)
Non-cash items:
Stock-based compensation expense	664,208	259,300
Acquired in-process research and development		2,000,000
Depreciation expense	100	51
Expenses paid by Sanovas on behalf of Company, net	664,914	1,225,014
Changes in operating assets and liabilities:
Increase in accounts payable and accrued liabilities	409,440	225,198
Increase in accrued interest payable	3,840	5,140
Total adjustments	1,742,502	3,714,703
Net cash (used in) operating activities	(348,387)	(199,287)
Cash Flows (Used In) Investing activities - Equipment purchase		(307)
Cash Flows From Financing Activities
Proceeds from common stock sold, net of costs		60,500
Proceeds from exercise of options and warrants		25,000
Advances from related parties	348,349	109,185
Net cash provided by financing activities	348,349	194,685
Net increase (decrease) in cash	(38)	(4,909)
Cash at beginning of year	38	4,947
Cash at end of year	0	38
Supplemental information:
Interest paid
Income taxes paid
Retirement of due to Sanovas through the issuance of common stock to Sanovas Opthalmology LLC (Note C)	1,090,087	939,802
Offset of note payable-affiliates through the exercise of warrants		$ 25,000

HISTORY, BUSINESS PURPOSE, LIQU

HISTORY, BUSINESS PURPOSE, LIQUIDITY AND GOING CONCERN	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
HISTORY, BUSINESS PURPOSE, LIQUIDITY AND GOING CONCERN	NOTE A – HISTORY, BUSINESS PURPOSE, LIQUIDITY AND GOING CONCERN RetinalGenix Technologies Inc. (the “Company”), a Delaware corporation, was formed in November 2017 by Sanovas Ophthalmology, LLC (“Sanovas Ophthalmology”), a majority owned subsidiary of Sanovas Inc. (“Sanovas”), a privately held research and development incubator. Since inception, a portion of the operations of the Company were conducted by Sanovas, who invoices the Company for costs and expenses paid for on behalf of the Company and costs and expenses allocated to the Company for services performed on behalf of the Company. The Company was formed to develop technologies to diagnose and treat ophthalmic disorders. The Company sublicensed certain technology initially developed by Sanovas from Sanovas Ophthalmology – See Note C. The Company is actively pursuing its mission to prevent vision loss and blindness due to ocular diseases, including diabetic retinopathy and maculopathy, in its first two devices: 3. Retinal Imaging Screening Device, 4. RetinalCam TM In addition to the above medical device advancements, the Company continues to make progress in conducting pharmaceutical clinical studies for their medications: 3. RTG-2023 4. RTG-2024 On October 8, 2019, the Company entered into an option exchange agreement (the “Option Exchange Agreement”) with Diopsys, Inc. (“Diopsys”) pursuant to which the Company agreed to issue Diopsys an option to purchase up to 10 10 On December 27, 2021, the Company entered into an exchange agreement (the “Exchange Agreement”) with Sanovas Ophthalmology pursuant to which the Company exchanged 28,014,540 28,014,540 0.0001 On July 5, 2022, the Company entered into an exchange agreement with Dr. Lawrence Perich pursuant to which it acquired all the outstanding shares of DNA/GPS Inc., a pharmacogenetics company based in Tampa, Florida (“DNA/GPS”), in exchange for the issuance of 2,000,000 2,000,000 32,889 Liquidity and Going Concern The Company has had net losses since inception and has an accumulated deficit of approximately $ 11,100,000 1,406,000 1,069,000 33 50 60,500 Sanovas has paid a significant portion of the Company’s operating expenses through December 2023, and was owed approximately $ 3,000 as of December 31, 2023 by the Company. The Company issued 363,362 939,802 1,090,087 939,802 As of the date of this report, the Company does not have adequate resources to fund its operations through the next twelve months without advances from affiliates, considering any potential future milestone payments that it may receive under any new collaborations that it may enter into in the future or any future capital raising transactions. The Company will need to raise additional funding to complete the development of its products and commence the market launch, assuming regulatory approval is obtained. The Company does not know whether additional financing will be available when needed, whether it will be available on favorable terms, or if it will be available at all. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE B - SIGNIFICANT ACCOUNTING POLICIES A summary of significant accounting policies consistently applied in the preparation of the accompanying consolidated financial statements is as follows: 1. Basis of Presentation The Company’s financial statements were prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). As of December 31, 2023, there have been no material changes in the Company’s significant accounting policies from those that were disclosed in the 2022 Annual Report. The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, DNA/GPS, Inc. All intercompany accounts and transactions have been eliminated in consolidation. 2. Cash Equivalents For purpose of the consolidated statements of cash flows, the Company considers all short-term investments purchased with a maturity of three months or less to be cash equivalents. 3. Use of Estimates In preparing the Company’s consolidated financial statements in conformity with US GAAP, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the consolidated financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. 4. Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company follows the provisions of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 740-10 Income Taxes 5. Income (Loss) Per Common Share The Company computes net income (loss) per share in accordance with ASC 260, Earnings Per Share Potentially dilutive securities not included in the computation of loss per share for the year ended December 31, 2023, include stock options to purchase 2,585,000 28,014,540 150,000 Potentially dilutive securities not included in the computation of loss per share for the year ended December 31, 2022 stock options to purchase 2,360,000 28,014,540 161,500 6. Stock-based compensation The Company recognizes expense for stock-based compensation in accordance with ASC Topic 718, Stock-Based Compensation 7. Research and Development costs Research and development costs are expensed as incurred. Costs incurred in obtaining technology licenses outside of business combinations are charged to research and development expense as acquired in-process research and development if the technology licensed has not reached technological feasibility and has no alternative future use. 8. Property and Equipment Property and equipment are stated at cost, net of accumulated depreciation using the straight-line method over their estimated useful lives ( 3 The Company’s long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. An impairment loss would be recognized when estimated future cash flows expected to result from the use of the asset and its eventual disposition are less than its carrying amount. 9. Recent Accounting Pronouncements A variety of proposed or otherwise potential accounting standards are currently under study by standard-setting organizations. Due to the tentative and preliminary nature of those proposed standards, management has not determined whether the implementation of such proposed standards would be material to the consolidated financial statements of the Company .

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE C - RELATED PARTY TRANSACTIONS Sanovas The Company is related to Sanovas through common ownership and management. Sanovas Ophthalmology is a subsidiary of Sanovas and Jerry Katzman, the Company’s Chief Executive Officer, is also a director of Sanovas Ophthalmology and in such capacity has the right to vote and dispose of the securities held by such entity. Commencing in 2019, Sanovas began paying expenses on behalf of the Company, and began allocating a portion of expenses and infrastructure costs to the Company and other entities where Sanovas was performing shared services. Included in such allocated costs is approximately $ 495,000 344,000 The following summarizes the transactions between the Company and Sanovas for the years ended December 31, 2023 and 2022: SCHEDULE OF RELATED PARTY TRANSACTIONS Year Ended December 31, December 31, 2023 2022 Balance due to Sanovas – beginning of year $ 427,933 $ 142,721 Costs paid by Sanovas on the Company’s behalf - 79,290 Costs of Sanovas allocated to the Company 561,640 453,047 Proceeds from costs charged by Sanovas to the Company, net 103,274 692,677 Retirement of due to Sanovas through the issuance of shares to Sanovas Ophthalmology (1,090,087 ) (939,802 ) Balance due to Sanovas - end of year $ 2,760 $ 427,933 The Company issued 363,362 939,802 1,090,087 939,802 Sublicense On June 24, 2021, the Company entered into a sublicense agreement (“Sublicense Agreement”) with Sanovas Ophthalmology pursuant to which Sanovas Ophthalmology granted the Company an exclusive worldwide (“Territory”) license to certain intellectual property licensed to Sanovas Ophthalmology by Sanovas Intellectual Property LLC relating to certain technologies for eye and ocular visualization and monitoring (“Licensed IP”) for uses related to the screening, examination, diagnosis, prevention and/or treatment of any eye disease, medical condition or disorder, or any disease, medical condition or disorder affecting the eye. Pursuant to the Sublicense Agreement, commencing on the date of the first commercial sale of a Licensed Product (as defined in the Sublicense Agreement), in each country in the Territory and continuing on a country by country basis until the expiration or termination of the last Valid Claim (as defined in the Sublicense Agreement) of a licensed patent in such country (the “Royalty End Date”), the Company is obligated to pay Sanovas Ophthalmology a royalty equal to a mid-single digit percentage of any Net Sales (as defined in the Sublicense Agreement) of any Licensed Product. The Sublicense Agreement continues until the Royalty End Date, unless earlier terminated pursuant to its terms. The Sublicense Agreement may be terminated by either party if the other party materially breaches the Sublicense Agreement in a manner that cannot be cured, or materially breaches the Sublicense Agreement in a manner that can be cured and such breach remains uncured for more than 30 days after the receipt by the breaching party of notice specifying the breach. Furthermore, the Company may terminate the Sublicense Agreement at any time upon 90 days written notice to Sanovas Ophthalmology. No royalties have been paid through December 31, 2023 under this Sublicense Agreement. Due to related parties (excluding transactions with Sanovas) From time to time, an officer of the Company, a shareholder of the Company and affiliates of Sanovas advanced funds or paid expenses on behalf of the Company. There are no formal notes or repayment plans for such advances. As of December 31, 2023 and 2022, the Company had received an aggregate of $ 457,534 109,185 Shareholders’ notes payable

COMMON AND PREFERRED STOCK

COMMON AND PREFERRED STOCK	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
COMMON AND PREFERRED STOCK	NOTE D - COMMON AND PREFERRED STOCK Pursuant to the Company’s Amended and Restated Certificate of Incorporation (the “Amended and Restated Certificate of Incorporation”), filed with the Delaware Secretary of State on January 8, 2018, the Company is authorized to issue 40,000,000 80,000,000 0.0001 3,000,000 Pursuant to the terms of an employment agreement dated January 1, 2012 (the “Effective Date”) by and between Sanovas and Lawrence Gerrans, the then President and Chief Executive Officer of Sanovas (the “Original Employment Agreement”), in consideration for Mr. Gerrans’ services, Mr. Gerrans was to receive, among other consideration, the following equity securities: (i) 441,177 7.5 5,000 7.5 5,000 27,000,000 3,000,000 In January 2020, a jury in the United States District Court for the Northern District of California found Mr. Gerrans guilty, in a criminal proceeding (the “Criminal Action”), on 12 felony counts of wire fraud, money laundering, perjury, contempt of court, witness tampering, and obstruction of justice in connection with his activities as an officer and director of Sanovas. Thereafter, in November 2020, Sanovas commenced an action in the Court of Chancery of the State of Delaware (the “Delaware Action”) against Halo and Mr. Gerrans seeking an order declaring that any rights that Halo and/or Mr. Gerrans may have with respect to any equity securities in Sanovas and each of its affiliated subsidiaries (including, but not limited to, the Company) are void or voidable and may be cancelled. The Delaware Action is currently still pending. On November 21,2021, the Company’s Board of Directors resolved to rescind the 3,000,000 Common Stock During 2019, the Company commenced a private offering of its shares of common stock at a purchase price of $ 1.00 60,500 No The common stockholders, voting as a separate class, are entitled to elect one member of the Board of Directors. Preferred Stock As of December 31, 2023 and December 31, 2022, there were 3,000,000 none Voting Privileges and Protective Features Each holder of outstanding shares of Series F preferred stock is entitled to cast the number of votes equal to the number of whole shares of common stock into which the Series F preferred stock held by such holder are convertible as of the record date for determining stockholders entitled to vote on such matter. The holders of record of a majority of outstanding Series F preferred stock shall be entitled to elect two of the members of the Board of Directors of the Company. The right to elect two directors shall terminate on the date upon which there are less than 25,000 shares of Series F preferred stock issued and outstanding. For so long as at least 25,000 shares of Series F preferred stock remain outstanding, the vote or written consent of the holders of the majority of the outstanding shares of Series F preferred stock is necessary for the Company to conduct certain corporate actions, including, but not limited to, merger, consolidation or dissolution of the Company; certain amendments to the Certificate of Incorporation or bylaws of the Company; authorization or issuance of shares of any additional class or series of capital stock unless the same ranks on parity or junior to the Series F preferred stock with respect to voting rights. Redemption The Series F preferred stock does not have redemption features. Dividends There are no Conversion Each share of Series F preferred stock is convertible, at the option of the holder, at any time and from time to time into shares of common stock at a conversion rate as is determined by dividing the Series F Original Issue Price by the Series F Conversion Price. “Series F Original Issue Price” initially means $0.01 and “Series F Conversion Price” initially means $0.01, as adjusted for any dilutive transaction such as stock splits, certain dividends, mergers or acquisitions. All of the outstanding shares of Series F preferred stock will automatically convert into shares of the Company’s common stock upon the consummation of an underwritten public offering pursuant to an effective registration statement under the Securities Act of 1933, as amended, resulting in gross proceeds of at least $ 15,000,000

STOCK PLAN

STOCK PLAN	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
STOCK PLAN	NOTE E - STOCK PLAN The Company has reserved 10,000,000 In August 2022, the Company issued stock options to purchase up to 500,000 1.00 three-year period 287,487 In September 2023, the Company issued stock options to purchase up to 300,000 3.00 three-year period 350,175 The Company recognized $ 664,208 259,300 341,000 0.8 At December 31, 2023, there were 4,815,000 SCHEDULE OF STOCK OPTION ACTIVITY Options Issued Weighted-Average Options outstanding – December 31, 2021 1,882,500 $ 1.00 Granted 502,500 1.00 Canceled - - Exercised (25,000 ) 1.00 Options outstanding – December 31, 2022 2,360,000 1.00 Granted 300,000 3.00 Canceled - Forfeited (75,000 ) 1.00 Exercised - Options outstanding – December 31, 2023 2,585,000 $ 1.23 Additional information regarding the exercisable options and average remaining contractual life of the options outstanding as of December 31, 2023 is as follows: SCHEDULE OF STOCK OPTIONS OUTSTANDING AND EXERCISABLE Exercise Price Number Weighted Average Number December 31, 2022 Number December 31, 2023 $ 1.00 2,285,000 6.9 1,204,444 1,796,111 $ 3.00 300,000 2.9 - 300,000 2,585,000 1,204,444 2,096,111 The fair value of each option grant was estimated on the date of grant to be $ 1.17 SCHEDULE OF STOCK OPTIONS FAIR VALUE ASSUMPTIONS Risk-free interest rates 2.85 % Expected life in years 1.5 Expected volatility 80 % Expected dividend yield 0 % Fair value common stock $ 3.00 The fair value of each option grant was estimated on the date of grant to be $ 0.56 Risk-free interest rates 2.19 % Expected life in years 3.5 Expected volatility 80 % Expected dividend yield 0 % Fair value common stock $ 1.00 The risk-free interest rate assumption is determined using the yield currently available on U.S. Treasury zero-coupon issues with a remaining term commensurate with the expected term of the award. Management has estimated expected volatility based on similar comparable industry sector averages. Expected life of the option represents the period of time options are expected to be outstanding. The estimate for dividend yield is 0

WARRANTS

WARRANTS	12 Months Ended
	Dec. 31, 2023
Warrants
WARRANTS	NOTE F - WARRANTS The following table summarizes warrant activity through December 31, 2023: SCHEDULE OF WARRANTS ACTIVITY Warrants Issued Weighted-Average Warrants outstanding – December 31, 2021 199,000 $ 1.07 Granted - - Canceled (12,500 ) 1.00 Exercised (25,000 ) 1.00 Warrants outstanding – December 31, 2022 161,500 1.09 Granted - Canceled (11,500 ) 1.00 Exercised - Warrants outstanding – December 31, 2023 150,000 $ 1.10 Additional information regarding the warrants outstanding as of December 31, 2023 is as follows: SCHEDULE OF WARRANTS OUTSTANDING Exercise Price Number Weighted Average Number $ 1.10 150,000 4.3 150,000 Pre-funded Warrant On December 27, 2021, the Company entered into an exchange agreement with Sanovas Ophthalmology (the “Exchange Agreement”) pursuant to which it exchanged 28,014,540 28,014,540 0.0001

SHAREHOLDERS_ NOTES PAYABLE

SHAREHOLDERS’ NOTES PAYABLE	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
SHAREHOLDERS’ NOTES PAYABLE	NOTE G – SHAREHOLDERS’ NOTES PAYABLE During 2021, the Company borrowed an aggregate of $ 74,000 8 December 31, 2022 December 31, 2024 25,000 49,000 3,840 5,140 11,599 7,759

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE H – INCOME TAXES The Company had no current income tax expense for the years ended December 31, 2023 and 2022 due to operating losses. The effective income tax rate for the years ended December 31, 2023 and 2022 is zero, as the deferred tax benefits are fully offset by the valuation allowance against such deferred income tax assets. At December 31, 2023, the Company had net operating loss carryforwards (“NOL”) of approximately $ 5,500,000 4.725,000 775,000 The resulting net deferred tax assets were approximately $ 3,316,000 1,650,000 444,000 610,000 612,000 2,690,000 1,372,000 244,000 610,000 464,000 626,000 1,511,000 Due to the change in ownership provisions of the Internal Revenue Code of 1986, as amended (the “Internal Revenue Code”), the availability of the Company’s NOL carryforwards may be subject to annual limitations against taxable income in future periods, which could substantially limit the eventual utilization of such carryforwards. The Company has not analyzed the historical or potential impact of its equity financings on beneficial ownership and therefore no determination has been made whether the NOL carryforward is subject to any Internal Revenue Code Section 382 limitation. To the extent there is a limitation, there would be a reduction in the deferred tax asset with an offsetting reduction in the valuation allowance. The Company files tax returns as prescribed by the tax laws of the jurisdictions in which it operates. The open years for tax examination are 2017 and thereafter.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE I - SUBSEQUENT EVENTS The Company has evaluated the effect of events and transactions subsequent to December 31, 2023 through the date of issuance of the consolidated financial statements and determined that no subsequent events have occurred that require recognition in the consolidated financial statements. In March 2024, a stock option was exercised for the issuance of 150,000 150,000 During the first quarter of 2024, the Company issued stock options and warrants for the issuance of 1,585,000 3.00 635,000 3.00 300,000 50,000 160,000 50,000 75,000 In March 2024, the Company issued 75,000 150,000 of accounts payable.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	1. Basis of Presentation The Company’s financial statements were prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). As of December 31, 2023, there have been no material changes in the Company’s significant accounting policies from those that were disclosed in the 2022 Annual Report. The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, DNA/GPS, Inc. All intercompany accounts and transactions have been eliminated in consolidation.
Cash Equivalents	2. Cash Equivalents For purpose of the consolidated statements of cash flows, the Company considers all short-term investments purchased with a maturity of three months or less to be cash equivalents.
Use of Estimates	3. Use of Estimates In preparing the Company’s consolidated financial statements in conformity with US GAAP, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the consolidated financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Income Taxes	4. Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company follows the provisions of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 740-10 Income Taxes
Income (Loss) Per Common Share	5. Income (Loss) Per Common Share The Company computes net income (loss) per share in accordance with ASC 260, Earnings Per Share Potentially dilutive securities not included in the computation of loss per share for the year ended December 31, 2023, include stock options to purchase 2,585,000 28,014,540 150,000 Potentially dilutive securities not included in the computation of loss per share for the year ended December 31, 2022 stock options to purchase 2,360,000 28,014,540 161,500
Stock-based compensation	6. Stock-based compensation The Company recognizes expense for stock-based compensation in accordance with ASC Topic 718, Stock-Based Compensation
Research and Development costs	7. Research and Development costs Research and development costs are expensed as incurred. Costs incurred in obtaining technology licenses outside of business combinations are charged to research and development expense as acquired in-process research and development if the technology licensed has not reached technological feasibility and has no alternative future use.
Property and Equipment	8. Property and Equipment Property and equipment are stated at cost, net of accumulated depreciation using the straight-line method over their estimated useful lives ( 3 The Company’s long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. An impairment loss would be recognized when estimated future cash flows expected to result from the use of the asset and its eventual disposition are less than its carrying amount.
Recent Accounting Pronouncements	9. Recent Accounting Pronouncements A variety of proposed or otherwise potential accounting standards are currently under study by standard-setting organizations. Due to the tentative and preliminary nature of those proposed standards, management has not determined whether the implementation of such proposed standards would be material to the consolidated financial statements of the Company .

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
SCHEDULE OF RELATED PARTY TRANSACTIONS	The following summarizes the transactions between the Company and Sanovas for the years ended December 31, 2023 and 2022: SCHEDULE OF RELATED PARTY TRANSACTIONS Year Ended December 31, December 31, 2023 2022 Balance due to Sanovas – beginning of year $ 427,933 $ 142,721 Costs paid by Sanovas on the Company’s behalf - 79,290 Costs of Sanovas allocated to the Company 561,640 453,047 Proceeds from costs charged by Sanovas to the Company, net 103,274 692,677 Retirement of due to Sanovas through the issuance of shares to Sanovas Ophthalmology (1,090,087 ) (939,802 ) Balance due to Sanovas - end of year $ 2,760 $ 427,933

STOCK PLAN (Tables)

STOCK PLAN (Tables)	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
SCHEDULE OF STOCK OPTION ACTIVITY	SCHEDULE OF STOCK OPTION ACTIVITY Options Issued Weighted-Average Options outstanding – December 31, 2021 1,882,500 $ 1.00 Granted 502,500 1.00 Canceled - - Exercised (25,000 ) 1.00 Options outstanding – December 31, 2022 2,360,000 1.00 Granted 300,000 3.00 Canceled - Forfeited (75,000 ) 1.00 Exercised - Options outstanding – December 31, 2023 2,585,000 $ 1.23
SCHEDULE OF STOCK OPTIONS OUTSTANDING AND EXERCISABLE	Additional information regarding the exercisable options and average remaining contractual life of the options outstanding as of December 31, 2023 is as follows: SCHEDULE OF STOCK OPTIONS OUTSTANDING AND EXERCISABLE Exercise Price Number Weighted Average Number December 31, 2022 Number December 31, 2023 $ 1.00 2,285,000 6.9 1,204,444 1,796,111 $ 3.00 300,000 2.9 - 300,000 2,585,000 1,204,444 2,096,111
SCHEDULE OF STOCK OPTIONS FAIR VALUE ASSUMPTIONS	The fair value of each option grant was estimated on the date of grant to be $ 1.17 SCHEDULE OF STOCK OPTIONS FAIR VALUE ASSUMPTIONS Risk-free interest rates 2.85 % Expected life in years 1.5 Expected volatility 80 % Expected dividend yield 0 % Fair value common stock $ 3.00 The fair value of each option grant was estimated on the date of grant to be $ 0.56 Risk-free interest rates 2.19 % Expected life in years 3.5 Expected volatility 80 % Expected dividend yield 0 % Fair value common stock $ 1.00

WARRANTS (Tables)

WARRANTS (Tables)	12 Months Ended
	Dec. 31, 2023
Warrants
SCHEDULE OF WARRANTS ACTIVITY	The following table summarizes warrant activity through December 31, 2023: SCHEDULE OF WARRANTS ACTIVITY Warrants Issued Weighted-Average Warrants outstanding – December 31, 2021 199,000 $ 1.07 Granted - - Canceled (12,500 ) 1.00 Exercised (25,000 ) 1.00 Warrants outstanding – December 31, 2022 161,500 1.09 Granted - Canceled (11,500 ) 1.00 Exercised - Warrants outstanding – December 31, 2023 150,000 $ 1.10
SCHEDULE OF WARRANTS OUTSTANDING	Additional information regarding the warrants outstanding as of December 31, 2023 is as follows: SCHEDULE OF WARRANTS OUTSTANDING Exercise Price Number Weighted Average Number $ 1.10 150,000 4.3 150,000

HISTORY, BUSINESS PURPOSE, LI_2

HISTORY, BUSINESS PURPOSE, LIQUIDITY AND GOING CONCERN (Details Narrative) - USD ($)				12 Months Ended
	Jul. 05, 2022	Dec. 27, 2021	Oct. 08, 2019	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2018
Warrant exercise price				$ 1.10
Shares issued for acquisitions					2,000,000
Estimated fair value of transaction					$ 2,000,000
Accumulated deficit				11,109,195	9,018,306
Liabilities				$ 1,405,813	1,069,357
Private Placement [Member]
Proceeds from issuance shares in private offerings					$ 60,500
Common Stock [Member]
Issuance of shares					60,500
Related Party [Member]
Pecentage of liabilities				33%	50%
Other Liabilities				$ 457,534	$ 109,185
Sanovas Ophthalmology LLC [Member]
Other Liabilities				$ 3,000
Issuance of shares				363,362	939,802	27,000,000
Payment of expenses				$ 1,090,087	$ 939,802
Option Exchange Agreement [Member] | Diopsys Inc [Member]
Options to purchase common stock, percentage			10%
Option Exchange Agreement [Member] | Diopsys Inc [Member]
Options to purchase common stock, percentage			10%
Exchange Agreement [Member] | DNA/GPS Inc [Member]
Shares issued for acquisitions	2,000,000
Exchange Agreement [Member] | DNA/GPS Inc [Member] | In Process Research and Development [Member]
Estimated fair value of transaction					2,000,000
Legal fees					$ 32,889
Exchange Agreement [Member] | Common Stock [Member]
Common stock exchanged for warrants		28,014,540
Exchange Agreement [Member] | Pre-funded Warrant [Member]
Warrant issued to purchase common stock		28,014,540
Warrant exercise price		$ 0.0001

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Property and equipment useful life	3 years
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	2,585,000	2,360,000
Pre-funded Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	28,014,540	28,014,540
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	150,000	161,500

SCHEDULE OF RELATED PARTY TRANS

SCHEDULE OF RELATED PARTY TRANSACTIONS (Details) - Sanovas Ophthalmology LLC [Member] - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Balance due to Sanovas – beginning of year	$ 427,933	$ 142,721
Costs paid by Sanovas on the Company’s behalf		79,290
Costs of Sanovas allocated to the Company	561,640	453,047
Proceeds from costs charged by Sanovas to the Company, net	103,274	692,677
Retirement of due to Sanovas through the issuance of shares to Sanovas Ophthalmology	(1,090,087)	(939,802)
Balance due to Sanovas - end of year	$ 2,760	$ 427,933

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Common Stock [Member]
Related Party Transaction [Line Items]
issuance of shares of common stock	363,362	939,802
Sanovas Ophthalmology LLC [Member]
Related Party Transaction [Line Items]
Related party cost	$ 561,640	$ 453,047
Value of shares issuance to offset due amounts	1,090,087	939,802
Advance funds received	3,000
Sanovas Ophthalmology LLC [Member] | Officer [Member]
Related Party Transaction [Line Items]
Related party cost	495,000	344,000
Related Party [Member]
Related Party Transaction [Line Items]
Advance funds received	$ 457,534	$ 109,185

COMMON AND PREFERRED STOCK (Det

COMMON AND PREFERRED STOCK (Details Narrative) - USD ($)			1 Months Ended	12 Months Ended
	Nov. 21, 2021	Jan. 01, 2012	May 31, 2015	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2018	Dec. 31, 2019	Jan. 08, 2018
Class of Stock [Line Items]
Preferred stock, shares authorized				40,000,000	40,000,000			40,000,000
Common stock, shares authorized				80,000,000	80,000,000			80,000,000
Preferred stock, par value				$ 0.0001	$ 0.0001			$ 0.0001
Common stock, par value				$ 0.0001	$ 0.0001			$ 0.0001
Preferred stock, shares rescinded				75,000
Private Placement [Member]
Class of Stock [Line Items]
Shares issued price per share							$ 1
Sale of stock, shares issued				0	60,500
Sanovas Ophthalmology LLC [Member]
Class of Stock [Line Items]
Number of shares issued during period				363,362	939,802	27,000,000
Original Employment Agreement [Member] | Mr. Gerrans [Member]
Class of Stock [Line Items]
Number of restricted shares issued		441,177
Percentage of shares issued		7.50%
Amended and Restated Employment Agreement [Member] | Mr. Gerrans [Member]
Class of Stock [Line Items]
Percentage of shares issued			7.50%
Series F Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized				3,000,000	3,000,000			3,000,000
Preferred stock, shares outstanding				0	0
Preferred stock, voting right				Each holder of outstanding shares of Series F preferred stock is entitled to cast the number of votes equal to the number of whole shares of common stock into which the Series F preferred stock held by such holder are convertible as of the record date for determining stockholders entitled to vote on such matter. The holders of record of a majority of outstanding Series F preferred stock shall be entitled to elect two of the members of the Board of Directors of the Company. The right to elect two directors shall terminate on the date upon which there are less than 25,000 shares of Series F preferred stock issued and outstanding.
Preferred stock, protective features				For so long as at least 25,000 shares of Series F preferred stock remain outstanding, the vote or written consent of the holders of the majority of the outstanding shares of Series F preferred stock is necessary for the Company to conduct certain corporate actions, including, but not limited to, merger, consolidation or dissolution of the Company; certain amendments to the Certificate of Incorporation or bylaws of the Company; authorization or issuance of shares of any additional class or series of capital stock unless the same ranks on parity or junior to the Series F preferred stock with respect to voting rights.
Preferred stock, dividend				$ 0
Preferred stock conversion basis				Each share of Series F preferred stock is convertible, at the option of the holder, at any time and from time to time into shares of common stock at a conversion rate as is determined by dividing the Series F Original Issue Price by the Series F Conversion Price. “Series F Original Issue Price” initially means $0.01 and “Series F Conversion Price” initially means $0.01, as adjusted for any dilutive transaction such as stock splits, certain dividends, mergers or acquisitions.
Preferred stock conversion terms				All of the outstanding shares of Series F preferred stock will automatically convert into shares of the Company’s common stock upon the consummation of an underwritten public offering pursuant to an effective registration statement under the Securities Act of 1933, as amended, resulting in gross proceeds of at least $15,000,000 to the Company or upon written consent of at least 67% of the Series F preferred shareholders.
Proceeds from issuance of preferred stock				$ 15,000,000
Series F Preferred Stock [Member] | Halo Management LLC [Member]
Class of Stock [Line Items]
Number of shares issued during period						3,000,000
Preferred stock, shares rescinded	3,000,000
Series F Preferred Stock [Member] | Original Employment Agreement [Member] | Mr. Gerrans [Member]
Class of Stock [Line Items]
Number of restricted shares issued		5,000
Series F Preferred Stock [Member] | Amended and Restated Employment Agreement [Member] | Mr. Gerrans [Member]
Class of Stock [Line Items]
Number of restricted shares issued			5,000

SCHEDULE OF STOCK OPTION ACTIVI

SCHEDULE OF STOCK OPTION ACTIVITY (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Equity [Abstract]
Options Issued, Options outstanding, beginning balance	2,360,000	1,882,500
Weighted-Average Exercise Price, Options outstanding beginning balance	$ 1	$ 1
Options Issued, Granted	300,000	502,500
Weighted-Average Exercise Price, Granted	$ 3	$ 1
Options Issued, Canceled
Weighted-Average Exercise Price, Canceled
Options Issued, Exercised		(25,000)
Weighted-Average Exercise Price, Exercised		$ 1
Options Issued, Forfeited	(75,000)
Weighted-Average Exercise Price, Forfeited	$ 1
Options Issued, Options outstanding, ending balance	2,585,000	2,360,000
Weighted-Average Exercise Price, Options outstanding ending balance	$ 1.23	$ 1

SCHEDULE OF STOCK OPTIONS OUTST

SCHEDULE OF STOCK OPTIONS OUTSTANDING AND EXERCISABLE (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise Price	$ 1.23	$ 1	$ 1
Number Outstanding	2,585,000	2,360,000	1,882,500
Number Exercisable	2,096,111	1,204,444
Stock Option One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise Price	$ 1
Number Outstanding	2,285,000
Weighted Average Remaining Contractual Life	6 years 10 months 24 days
Number Exercisable	1,796,111	1,204,444
Stock Option Two [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise Price	$ 3
Number Outstanding	300,000
Weighted Average Remaining Contractual Life	2 years 10 months 24 days
Number Exercisable	300,000

SCHEDULE OF STOCK OPTIONS FAIR

SCHEDULE OF STOCK OPTIONS FAIR VALUE ASSUMPTIONS (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Equity [Abstract]
Risk-free interest rates	2.85%	2.19%
Expected life in years	1 year 6 months	3 years 6 months
Expected volatility	80%	80%
Expected dividend yield	0%	0%
Fair value common stock	$ 3	$ 1

STOCK PLAN (Details Narrative)

STOCK PLAN (Details Narrative) - USD ($)	1 Months Ended		12 Months Ended
	Sep. 30, 2023	Aug. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation expense			$ 664,208	$ 259,300
Unrecognized compensation expense			$ 341,000
Weighted-average period for recognition			9 months 18 days
Fair value of option grant price per share			$ 1.17	$ 0.56
Expected dividend yield			0%	0%
2017 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock shares reserved for future issuance			10,000,000
Exercise price	$ 3	$ 1
Options, vesting period	3 years	3 years
Aggregate fair value of stock options	$ 350,175	$ 287,487
Shares available for issuance			4,815,000
2017 Equity Incentive Plan [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of stock options to purchase common stock	300,000	500,000

SCHEDULE OF WARRANTS ACTIVITY (

SCHEDULE OF WARRANTS ACTIVITY (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Warrants
Warrants Issued, Warrants outstanding, beginning balance	161,500	199,000
Weighted-Average Exercise Price, Warrants outstanding, beginning balance	$ 1.09	$ 1.07
Warrants Issued, Granted
Weighted-Average Exercise Price, Granted
Warrants Issued, Canceled	(11,500)	(12,500)
Weighted-Average Exercise Price, Canceled	$ 1	$ 1
Warrants Issued, Exercised		(25,000)
Weighted-Average Exercise Price, Exercised		$ 1
Warrants Issued, Warrants outstanding, ending balance	150,000	161,500
Weighted-Average Exercise Price, Warrants outstanding, ending balance	$ 1.10	$ 1.09

SCHEDULE OF WARRANTS OUTSTANDIN

SCHEDULE OF WARRANTS OUTSTANDING (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Warrants
Exercise Price	$ 1.10
Number Outstanding	150,000	161,500	199,000
Weighted Average Remaining Contractual Life	4 years 3 months 18 days
Number Exercisable	150,000

WARRANTS (Details Narrative)

WARRANTS (Details Narrative) - $ / shares	Dec. 27, 2021	Dec. 31, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrants exercise price		$ 1.10
Exchange Agreement [Member] | Common Stock [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Common stock exchanged for warrants	28,014,540
Exchange Agreement [Member] | Pre-funded Warrant [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Warrant issued to purchase common stock	28,014,540
Warrants exercise price	$ 0.0001

SHAREHOLDERS_ NOTES PAYABLE (De

SHAREHOLDERS’ NOTES PAYABLE (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
Debt instrument, face amount			$ 74,000
Interest rate			8%
Maturity date			Dec. 31, 2022
Extended maturity date			Dec. 31, 2024
Proceeds from exercise of warrants		$ 25,000
Notes payable	49,000	49,000
Interest expense	3,840	5,140
Accrued interest	$ 11,599	$ 7,759

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards, Limitations on Use	the Company had net operating loss carryforwards (“NOL”) of approximately $5,500,000 for federal income tax purposes of which $4.725,000 has no expiration date, $775,000 which begins to expire in 2034, and approximately $5,400,000 for state income tax purposes which begins to expire in 2030.
Operating loss carryforwards	$ 5,500,000
Deferred Tax Assets, Net of Valuation Allowance	3,316,000	$ 2,690,000
Deferred Tax Assets, Operating Loss Carryforwards	1,650,000	1,372,000
Stock-based compensation	444,000	244,000
Intangible assets	610,000	610,000
Accruals	612,000	464,000
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	626,000	$ 1,511,000
No Expiration Date [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	4,725
Expire in 2034 [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 775,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Mar. 31, 2024	Dec. 31, 2022	Dec. 31, 2023
Subsequent Event [Line Items]
Warrant exercise price				$ 1.10
Common Stock [Member]
Subsequent Event [Line Items]
Stock purchased by investors, shares			60,500
Subsequent Event [Member]
Subsequent Event [Line Items]
Stock purchased by investors, shares	150,000	1,585,000
Stock options exercised	$ 150,000
Warrant exercise price	$ 3	$ 3
Warrant shares	635,000	635,000
Subsequent Event [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Stock purchased by investors, shares	75,000
Settlement of of accounts payable	$ 150,000	$ 150,000
Subsequent Event [Member] | Jerry Katzman MD [Member]
Subsequent Event [Line Items]
Warrant shares	300,000	300,000
Subsequent Event [Member] | Virender Ahluwalia [Member]
Subsequent Event [Line Items]
Warrant shares	50,000	50,000
Subsequent Event [Member] | Herbert Gould MD [Member]
Subsequent Event [Line Items]
Warrant shares	160,000	160,000
Subsequent Event [Member] | Dessy Boneva MD [Member]
Subsequent Event [Line Items]
Warrant shares	50,000	50,000
Subsequent Event [Member] | Vinay Mehindru MD [Member]
Subsequent Event [Line Items]
Warrant shares	75,000	75,000