RetinalGenix (RTGN) 10-Q 18 Nov 24 2024 Q3 Quarterly report Financial data

Cover

Cover - $ / shares	9 Months Ended
	Sep. 30, 2024	Nov. 12, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
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 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 Common Stock, Shares Outstanding		18,090,739
Entity Listing, Par Value Per Share	$ 0.0001

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Current Assets
Cash	$ 79,089
Total Current Assets	79,089
Equipment, net of accumulated depreciation of $226 and $151 at September 30, 2024 and December 31, 2023, respectively	81	156
Operating lease right-of-use assets	7,689
Security deposit	1,995
TOTAL ASSETS	88,854	156
Current Liabilities
Accounts payable and accrued liabilities	885,564	884,920
Shareholders’ notes payable	49,000	49,000
Lease liability – short term portion	662
Accrued interest payable	14,479	11,599
Total Current Liabilities	1,936,140	1,405,813
Lease liability – long term portion	7,028
Total liabilities	1,943,168	1,405,813
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 September 30, 2024 and December 31, 2023
Common stock, $0.0001 par value; 80,000,000 shares authorized; 18,060,517 and 17,635,478 shares issued and outstanding at September 30, 2024 and December 31, 2023, respectively	1,806	1,764
Additional paid in capital	12,706,875	9,701,774
Accumulated deficit	(14,562,995)	(11,109,195)
Total Stockholders’ Deficit	(1,854,314)	(1,405,657)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	88,854	156
Sanovas Ophthalmology LLC [Member]
Current Liabilities
Due to related parties	509,309	2,760
Related Party [Member]
Current Liabilities
Due to related parties	$ 477,126	$ 457,534

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Accumulated depreciation	$ 226	$ 151
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	18,060,517	17,635,478
Common stock, shares outstanding	18,060,517	17,635,478
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 (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Revenues
Operating expenses:
General and administrative expenses	244,098	167,046	941,821	490,385
Research and development	102,977	89,778	269,000	470,287
Stock-based compensation	296,256	428,683	2,240,099	585,701
Total operating expenses	643,331	685,507	3,450,920	1,546,373
Interest expense	960	960	2,880	2,880
Net loss	$ (644,291)	$ (686,467)	$ (3,453,800)	$ (1,549,253)
Net loss per share, basic	$ (0.04)	$ (0.04)	$ (0.19)	$ (0.09)
Net loss per share, diluted	$ (0.04)	$ (0.04)	$ (0.19)	$ (0.09)
Weighted average number of common shares outstanding during the period- basic	17,970,120	17,275,635	17,871,511	17,273,289
Weighted average number of common shares outstanding during the period- diluted	17,970,120	17,275,635	17,871,511	17,273,289

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Deficit (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
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		78,509		78,509
Net loss			(510,643)	(510,643)
Balance at Mar. 31, 2023	$ 1,783	8,025,969	(9,528,949)	(1,501,197)
Balance, shares at Mar. 31, 2023	17,272,116
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
Net loss				(1,549,253)
Balance at Sep. 30, 2023	$ 1,814	9,483,216	(10,567,559)	(1,082,529)
Balance, shares at Sep. 30, 2023	17,588,811
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
Exercise of stock options, shares
Balance at Dec. 31, 2023	$ 1,764	9,701,774	(11,109,195)	$ (1,405,657)
Balance, shares at Dec. 31, 2023	17,635,478
Balance at Mar. 31, 2023	$ 1,783	8,025,969	(9,528,949)	(1,501,197)
Balance, shares at Mar. 31, 2023	17,272,116
Stock-based compensation		78,509		78,509
Net loss			(352,143)	(352,143)
Balance at Jun. 30, 2023	$ 1,783	8,104,478	(9,881,092)	(1,774,831)
Balance, shares at Jun. 30, 2023	17,272,116
Stock-based compensation		428,683		428,683
Net loss			(686,467)	(686,467)
Retirement of due to Sanovas through The issuance of shares of common stock To Sanovas Opthalmology LLC	$ 31	950,055		950,086
Retirement of due to Sanovas through The issuance of shares of common stock To Sanovas Opthalmology LLC, shares	316,695
Balance at Sep. 30, 2023	$ 1,814	9,483,216	(10,567,559)	(1,082,529)
Balance, shares at Sep. 30, 2023	17,588,811
Balance at Dec. 31, 2023	$ 1,764	9,701,774	(11,109,195)	(1,405,657)
Balance, shares at Dec. 31, 2023	17,635,478
Settlement of accounts payable through issuance of shares	$ 7	149,993		150,000
Settlement of accounts payable through issuance of shares, shares	75,000
Stock-based compensation		1,732,834		1,732,834
Exercise of stock options	$ 15	149,985		150,000
Exercise of stock options, shares	150,000
Net loss			(2,145,876)	(2,145,876)
Balance at Mar. 31, 2024	$ 1,786	11,734,586	(13,255,071)	(1,518,699)
Balance, shares at Mar. 31, 2024	17,860,478
Balance at Dec. 31, 2023	$ 1,764	9,701,774	(11,109,195)	$ (1,405,657)
Balance, shares at Dec. 31, 2023	17,635,478
Exercise of stock options, shares				170,000
Net loss				$ (3,453,800)
Balance at Sep. 30, 2024	$ 1,806	12,706,875	(14,562,995)	(1,854,314)
Balance, shares at Sep. 30, 2024	18,060,517
Balance at Mar. 31, 2024	$ 1,786	11,734,586	(13,255,071)	(1,518,699)
Balance, shares at Mar. 31, 2024	17,860,478
Stock-based compensation		211,009		211,009
Exercise of stock options	$ 2	59,998		60,000
Exercise of stock options, shares	20,000
Net loss			(663,633)	(663,633)
Shares sold to investors	$ 4	99,996		100,000
Shares sold to investors, shares	44,444
Balance at Jun. 30, 2024	$ 1,792	12,105,589	(13,918,704)	(1,811,323)
Balance, shares at Jun. 30, 2024	17,924,922
Stock-based compensation		296,256		296,256
Net loss			(644,291)	(644,291)
Shares sold to investors	$ 14	305,030		305,044
Shares sold to investors, shares	135,595
Balance at Sep. 30, 2024	$ 1,806	$ 12,706,875	$ (14,562,995)	$ (1,854,314)
Balance, shares at Sep. 30, 2024	18,060,517

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash Flows From (Used In) Operating Activities
Net loss	$ (3,453,800)	$ (1,549,253)
Non-cash items:
Stock-based compensation expense	2,240,099	585,701
Depreciation expense	75	75
Expenses allocated by Sanovas on behalf of Company	506,549	523,053
Changes in operating assets and liabilities:
Increase in accounts payable and accrued liabilities	150,646	275,908
(Increase) in security deposit	(1,995)
Increase in accrued interest	2,880	2,880
Total adjustments	2,898,254	1,387,617
Net cash (used in) operating activities	(555,546)	(161,636)
Cash Flows From Financing Activities
Proceeds from sale of common stock	405,043
Proceeds from exercise of stock options and warrants	210,000
Advances from related parties	19,592	161,642
Net cash provided by financing activities	634,635	161,642
Net increase in cash	79,089	6
Cash at beginning of period		38
Cash at end of period	79,089	44
Supplemental information:
Interest paid
Income taxes paid
Operating lease	7,027
Retirement of due to Sanovas through the issuance of common stock to Sanovas Ophthalmology LLC (Note C)		950,086
Vendor liability settled through the issuance of common stock	$ 150,000

HISTORY, BUSINESS PURPOSE, LIQU

HISTORY, BUSINESS PURPOSE, LIQUIDITY AND GOING CONCERN	9 Months Ended
	Sep. 30, 2024
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. During the periods ended September 30, 2024 and 2023, 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: 1. RetinalCam TM 2. Retinal Imaging Screening Device, a portable, retinal imaging system providing a wide field of view without requiring pupil dilation; In addition to the above medical device advancements, the Company is engaged with Pearl IRB, a provider of diagnostic testing services for its Institutional Review Board (“IRB”) to conduct a study to personalize medical evaluations for patients receiving treatment for wet macular degeneration, which was previously announced on October 30, 2023. The Company and Dr. Perich have engaged phlebotomists from Seven Springs Surgery Center to facilitate the blood draw process necessary for the Pearl IRB study. Blood draws are anticipated to begin in the 2025. If study proves successful, revenues for this program are anticipated to begin in the first half of 2025. In addition to the above medical device and IRB advancements, the Company continues to make progress in its planning/and guidance to move forward, via its contracted clinical resource organization, to conduct pharmaceutical clinical studies for their medications: 1. RTG-2023 2. RTG-2024 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 $ 14,563,000 1,943,000 1,406,000 Sanovas has paid a significant portion of the Company’s operating expenses through September 2024, and was owed approximately $ 509,000 316,695 950,086 75,000 150,000 As of the date of this report, the Company does not have adequate resources to fund its operations through November 2024 without 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	9 Months Ended
	Sep. 30, 2024
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 consolidated financial statements were prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). As of September 30, 2024, there have been no material changes in the Company’s significant accounting policies from those that were disclosed in the Annual Report for the year ended December 31, 2023 (the “2023 Annual Report”). 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 three and nine months ended September 30, 2024 are stock options to purchase 2,465,000 28,014,540 1,800,000 Potentially dilutive securities not included in the computation of loss per share for the three and nine months ended September 30, 2023, include stock options to purchase 2,660,000 28,014,540 160,000 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. 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. Leases The Company determines if an arrangement is an operating or capital lease at inception. At September 30, 2024, the Company had an operating lease for an office suite (see Note H) and no financing leases. Operating leases are recorded as operating lease right-of-use (“ROU”) assets and operating lease liabilities (current portion and long-term portion) on the accompanying consolidated balance sheets. Operating lease ROU assets and the related lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date. The operating lease ROU assets also include lease incentives and initial direct costs incurred. For operating leases, interest on the lease liability and the amortization of the ROU asset result in straight-line rent expense over the lease term. Leases may include options to extend or terminate the lease which are included in the operating lease ROU assets and operating lease liability when they are reasonably certain of exercise. Certain leases include lease and non-lease components, which are accounted for as one single lease component. Operating lease expense associated with minimum lease payments is recognized on a straight-line basis over the lease term. 10. 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	9 Months Ended
	Sep. 30, 2024
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 Opthalmology is a majority owned 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 $ 472,000 371,000 The following summarizes the transactions between the Company and Sanovas for the nine months ended September 30, 2024 and 2023: SCHEDULE OF RELATED PARTY TRANSACTIONS 2024 2023 Nine Months Ended September 30, September 30, 2024 2023 Balance due to Sanovas – beginning of year $ 2,760 $ 427,933 Costs of Sanovas allocated to the Company 496,800 421,231 Retirement of due to Sanovas through the issuance of shares to Sanovas Ophthalmology 0 (950,086 ) Proceeds from costs charged by Sanovas to the Company 9,749 101,823 Balance due to Sanovas - end of period $ 509,309 $ 901 The Company issued 316,695 950,086 no 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 September 30, 2024 under this Sublicense Agreement. Due to affiliates 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 is no formal notes or repayment plan for such advances. At September 30, 2024 and December 31, 2023, the Company had received an aggregate of $ 477,126 457,534 Shareholders’ notes payable

COMMON AND PREFERRED STOCK

COMMON AND PREFERRED STOCK	9 Months Ended
	Sep. 30, 2024
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 In November 2020, Sanovas commenced an action in the Court of Chancery of the State of Delaware (the “Delaware Action”) against Lawrence Gerrans and Halo Management LLC (“Halo”), an entity owned by 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. On November 21, 2021, the Company’s Board of Directors adopted a resolution to rescind the 3,000,000 3,000,000 Common Stock In March 2024, the Company issued 75,000 150,000 150,000 150,000 In 2024, the Company commenced an offering of its common stock at $ 2.25 44,444 100,000 20,000 60,000 135,595 305,044 The common stockholders, voting as a separate class, are entitled to elect one member of the Board of Directors. Preferred Stock As of September 30, 2024 and December 31, 2023, there were 3,000,000 shares of preferred stock designated as Series F preferred stock. There are no The rights and privileges of the Series F preferred stock are summarized as follows: 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	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
STOCK PLAN	NOTE E - STOCK PLAN The Company has reserved 10,000,000 The Company recognized $ 340,971 585,701 78,509 428,683 106,000 0.8 At September 30, 2024, there were 4,765,000 SCHEDULE OF STOCK OPTION ACTIVITY Options Issued Weighted-Average Exercise Price 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 Granted 50,000 3.00 Canceled - - Forfeited - - Exercised (170,000 ) 1.24 Options outstanding – September 30, 2024 2,465,000 $ 1.27 Additional information regarding the exercisable options and average remaining contractual life of the options outstanding as of September 30, 2024 is as follows: SCHEDULE OF STOCK OPTIONS OUTSTANDING AND EXERCISABLE Exercise Price Number Weighted Average Number September 30, 2024 $ 1.00 2,135,000 5.0 1,996,111 3.00 330,000 9.0 350,000 2,465,000 2,346,111 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 3.14 % Expected life in years 5.0 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 $ 1.17 2.11 Risk-free interest rates 2.88 3.08 % Expected life in years 1.5 Expected volatility 80 % Expected dividend yield 0 % Fair value common stock $ 3.00 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	9 Months Ended
	Sep. 30, 2024
Warrants
WARRANTS	NOTE F - WARRANTS During the first quarter of 2024, the Company issued warrants for the issuance of 1,650,000 3.00 635,000 3.00 300,000 50,000 160,000 50,000 75,000 The following table summarizes warrant activity through September 30, 2024: SCHEDULE OF WARRANTS ACTIVITY Warrants Issued Weighted-Average Warrants outstanding – December 31, 2022 150,000 $ 1.10 Granted - - Canceled - - Exercised - - Warrants outstanding – December 31, 2023 150,000 1.10 Granted 1,650,000 3.0 Canceled - - Exercised - - Warrants outstanding – September 30, 2024 1,800,000 $ 2.84 Additional information regarding the warrants outstanding as of September 30, 2024 is as follows: SCHEDULE OF WARRANTS OUTSTANDING Exercise Price Number Weighted Average Number $ 1.10 150,000 3.4 150,000 $ 3.00 1,650,000 9.1 766,667 1,800,000 916,667 The fair value of such warrants was estimated on the date of grant to be $ 1.97 SCHEDULE OF WARRANTS FAIR VALUE ASSUMPTIONS Risk-free interest rates 3.14 % Expected life in years 5.0 Expected volatility 80 % Expected dividend yield 0 % Fair value common stock $ 3.00 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 The Company recognized stock-based compensation expense of $ 1,899,128 0 217,747 0 1,269,000 1.1 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	9 Months Ended
	Sep. 30, 2024
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, 2023 25,000 49,000 2,880 2,880 14,479 11,599

LEASE

LEASE	9 Months Ended
	Sep. 30, 2024
Lease
LEASE	NOTE H - LEASE In late September 2024, the Company entered into an office suite lease that expires in 2027 (with automatic renewals). 1,995 8 7,689 SCHEDULE OF LEASE LIABILITY MATURITY 2024 $ 2,600 2025 7,878 2026 8,114 2027 5,517 Total payments 24,109 Less interest 16,419 Total liability $ 7,690 The amounts recorded on the consolidated statement of financial position at September 30, 2024 were as follows: SCHEDULE OF LEASE-RELATED ASSETS AND LIABILITIES Right of use asset, net $ 7,689 Lease liability -long term $ 7,028 Lease liability – short term 662

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE I - SUBSEQUENT EVENTS Subsequent events were reviewed through November 18, 2024, the date these consolidated financial statements were available for issuance and determined that no subsequent events have occurred that require recognition in the consolidated financial statements, except as noted below From October 1, 2024 through November 18, 2024, the Company sold 10,222 2.25 23,000 20,000 3.00 60,000

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Basis of Presentation	1. Basis of Presentation The Company’s consolidated financial statements were prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). As of September 30, 2024, there have been no material changes in the Company’s significant accounting policies from those that were disclosed in the Annual Report for the year ended December 31, 2023 (the “2023 Annual Report”).
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 three and nine months ended September 30, 2024 are stock options to purchase 2,465,000 28,014,540 1,800,000 Potentially dilutive securities not included in the computation of loss per share for the three and nine months ended September 30, 2023, include stock options to purchase 2,660,000 28,014,540 160,000
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. 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.
Leases	9. Leases The Company determines if an arrangement is an operating or capital lease at inception. At September 30, 2024, the Company had an operating lease for an office suite (see Note H) and no financing leases. Operating leases are recorded as operating lease right-of-use (“ROU”) assets and operating lease liabilities (current portion and long-term portion) on the accompanying consolidated balance sheets. Operating lease ROU assets and the related lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date. The operating lease ROU assets also include lease incentives and initial direct costs incurred. For operating leases, interest on the lease liability and the amortization of the ROU asset result in straight-line rent expense over the lease term. Leases may include options to extend or terminate the lease which are included in the operating lease ROU assets and operating lease liability when they are reasonably certain of exercise. Certain leases include lease and non-lease components, which are accounted for as one single lease component. Operating lease expense associated with minimum lease payments is recognized on a straight-line basis over the lease term.
Recent Accounting Pronouncements	10. 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)	9 Months Ended
	Sep. 30, 2024
Related Party Transactions [Abstract]
SCHEDULE OF RELATED PARTY TRANSACTIONS	The following summarizes the transactions between the Company and Sanovas for the nine months ended September 30, 2024 and 2023: SCHEDULE OF RELATED PARTY TRANSACTIONS 2024 2023 Nine Months Ended September 30, September 30, 2024 2023 Balance due to Sanovas – beginning of year $ 2,760 $ 427,933 Costs of Sanovas allocated to the Company 496,800 421,231 Retirement of due to Sanovas through the issuance of shares to Sanovas Ophthalmology 0 (950,086 ) Proceeds from costs charged by Sanovas to the Company 9,749 101,823 Balance due to Sanovas - end of period $ 509,309 $ 901

STOCK PLAN (Tables)

STOCK PLAN (Tables)	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
SCHEDULE OF STOCK OPTION ACTIVITY	SCHEDULE OF STOCK OPTION ACTIVITY Options Issued Weighted-Average Exercise Price 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 Granted 50,000 3.00 Canceled - - Forfeited - - Exercised (170,000 ) 1.24 Options outstanding – September 30, 2024 2,465,000 $ 1.27
SCHEDULE OF STOCK OPTIONS OUTSTANDING AND EXERCISABLE	Additional information regarding the exercisable options and average remaining contractual life of the options outstanding as of September 30, 2024 is as follows: SCHEDULE OF STOCK OPTIONS OUTSTANDING AND EXERCISABLE Exercise Price Number Weighted Average Number September 30, 2024 $ 1.00 2,135,000 5.0 1,996,111 3.00 330,000 9.0 350,000 2,465,000 2,346,111
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 3.14 % Expected life in years 5.0 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 $ 1.17 2.11 Risk-free interest rates 2.88 3.08 % Expected life in years 1.5 Expected volatility 80 % Expected dividend yield 0 % Fair value common stock $ 3.00

WARRANTS (Tables)

WARRANTS (Tables)	9 Months Ended
	Sep. 30, 2024
Warrants
SCHEDULE OF WARRANTS ACTIVITY	The following table summarizes warrant activity through September 30, 2024: SCHEDULE OF WARRANTS ACTIVITY Warrants Issued Weighted-Average Warrants outstanding – December 31, 2022 150,000 $ 1.10 Granted - - Canceled - - Exercised - - Warrants outstanding – December 31, 2023 150,000 1.10 Granted 1,650,000 3.0 Canceled - - Exercised - - Warrants outstanding – September 30, 2024 1,800,000 $ 2.84
SCHEDULE OF WARRANTS OUTSTANDING	Additional information regarding the warrants outstanding as of September 30, 2024 is as follows: SCHEDULE OF WARRANTS OUTSTANDING Exercise Price Number Weighted Average Number $ 1.10 150,000 3.4 150,000 $ 3.00 1,650,000 9.1 766,667 1,800,000 916,667
SCHEDULE OF WARRANTS FAIR VALUE ASSUMPTIONS	The fair value of such warrants was estimated on the date of grant to be $ 1.97 SCHEDULE OF WARRANTS FAIR VALUE ASSUMPTIONS Risk-free interest rates 3.14 % Expected life in years 5.0 Expected volatility 80 % Expected dividend yield 0 % Fair value common stock $ 3.00

LEASE (Tables)

LEASE (Tables)	9 Months Ended
	Sep. 30, 2024
Lease
SCHEDULE OF LEASE LIABILITY MATURITY	SCHEDULE OF LEASE LIABILITY MATURITY 2024 $ 2,600 2025 7,878 2026 8,114 2027 5,517 Total payments 24,109 Less interest 16,419 Total liability $ 7,690
SCHEDULE OF LEASE-RELATED ASSETS AND LIABILITIES	The amounts recorded on the consolidated statement of financial position at September 30, 2024 were as follows: SCHEDULE OF LEASE-RELATED ASSETS AND LIABILITIES Right of use asset, net $ 7,689 Lease liability -long term $ 7,028 Lease liability – short term 662

HISTORY, BUSINESS PURPOSE, LI_2

HISTORY, BUSINESS PURPOSE, LIQUIDITY AND GOING CONCERN (Details Narrative) - USD ($)		3 Months Ended		9 Months Ended
	Jul. 05, 2022	Mar. 31, 2024	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2024	Dec. 31, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Accumulated deficit					$ 14,562,995	$ 11,109,195
Liabilities					1,943,168	$ 1,405,813
Sanovas Ophthalmology LLC [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Other liabilities					$ 509,000
Issuance of shares				316,695
Payment of expenses				$ 950,086
Vendor [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Issuance of shares		75,000
Payment of expenses		$ 150,000
Exchange Agreement [Member] | DNA/GPS Inc [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Shares issued for acquisitions	2,000,000
Exchange Agreement [Member] | DNA/GPS Inc [Member] | In Process Research and Development [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Estimated fair value of transaction			$ 2,000,000
Legal fees			$ 32,889

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Property and equipment useful life	3 years		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	2,465,000	2,660,000	2,465,000	2,660,000
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	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	1,800,000	160,000	1,800,000	160,000

SCHEDULE OF RELATED PARTY TRANS

SCHEDULE OF RELATED PARTY TRANSACTIONS (Details) - Sanovas Ophthalmology LLC [Member] - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Related Party Transaction [Line Items]
Balance due to Sanovas – beginning of year	$ 2,760	$ 427,933
Costs of Sanovas allocated to the Company	496,800	421,231
Retirement of due to Sanovas through the issuance of shares to Sanovas Ophthalmology	0	(950,086)
Proceeds from costs charged by Sanovas to the Company	9,749	101,823
Balance due to Sanovas - end of period	$ 509,309	$ 901

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Sanovas Ophthalmology LLC [Member]
Related Party Transaction [Line Items]
Related party cost	$ 496,800	$ 421,231
issuance of shares of common stock	0	316,695
Shares issued to offset related party debt, value		$ 950,086
Advance funds received	$ 509,000
Sanovas Ophthalmology LLC [Member] | Officer [Member]
Related Party Transaction [Line Items]
Related party cost	472,000	$ 371,000
Related Party [Member]
Related Party Transaction [Line Items]
Advance funds received	$ 477,126		$ 457,534

COMMON AND PREFERRED STOCK (Det

COMMON AND PREFERRED STOCK (Details Narrative) - USD ($)			1 Months Ended		3 Months Ended			9 Months Ended	12 Months Ended
	Apr. 02, 2024	Nov. 21, 2021	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jan. 08, 2018
Class of Stock [Line Items]
Preferred stock shares authorized					40,000,000			40,000,000	40,000,000		40,000,000
Common stock, shares authorized					80,000,000			80,000,000	80,000,000		80,000,000
Common stock, par value					$ 0.0001			$ 0.0001	$ 0.0001		$ 0.0001
Share based compensation arrangement by share based payment award options cancelling									75,000
Stock options exercise				150,000				170,000
Stock options exercise, value				$ 150,000		$ 60,000	$ 150,000
Share offering price					$ 3			$ 3		$ 3
Stock issued during period, value					$ 305,044	$ 100,000
Common Stock [Member]
Class of Stock [Line Items]
Stock issued during period			44,444	75,000	135,595	44,444
Settlement of of accounts payable				$ 150,000			$ 150,000
Stock options exercise			20,000			20,000	150,000
Stock options exercise, value			$ 60,000			$ 2	$ 15
Share offering price			$ 2.25			$ 2.25
Stock issued during period, value			$ 100,000		$ 14	$ 4
Series F Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock shares authorized					3,000,000			3,000,000	3,000,000		3,000,000
Preferred stock shares outstanding					0			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]
Stock issued during period		3,000,000
Share based compensation arrangement by share based payment award options cancelling	3,000,000

SCHEDULE OF STOCK OPTION ACTIVI

SCHEDULE OF STOCK OPTION ACTIVITY (Details) - $ / shares	1 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2024	Sep. 30, 2024	Dec. 31, 2023
Equity [Abstract]
Options Issued, Options outstanding, beginning balance		2,585,000	2,360,000
Weighted-Average Exercise Price, Options outstanding beginning balance		$ 1.23	$ 1
Options Issued, Granted		50,000	300,000
Weighted-Average Exercise Price, Granted		$ 3	$ 3
Options Issued, Canceled
Weighted-Average Exercise Price, Canceled
Options Issued, Forfeited			75,000
Weighted-Average Exercise Price, Forfeited			$ 1
Options Issued, Exercised	(150,000)	(170,000)
Weighted-Average Exercise Price, Exercised		$ 1.24
Options Issued, Options outstanding, ending balance		2,465,000	2,585,000
Weighted-Average Exercise Price, Options outstanding ending balance		$ 1.27	$ 1.23

SCHEDULE OF STOCK OPTIONS OUTST

SCHEDULE OF STOCK OPTIONS OUTSTANDING AND EXERCISABLE (Details) - $ / shares	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise Price	$ 1.27	$ 1.23	$ 1
Number Outstanding	2,465,000	2,585,000	2,360,000
Number Exercisable	2,346,111
Stock Option One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise Price	$ 1
Number Outstanding	2,135,000
Weighted Average Remaining Contractual Life	5 years
Number Exercisable	1,996,111
Stock Option Two [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise Price	$ 3
Number Outstanding	330,000
Weighted Average Remaining Contractual Life	9 years
Number Exercisable	350,000

SCHEDULE OF STOCK OPTIONS FAIR

SCHEDULE OF STOCK OPTIONS FAIR VALUE ASSUMPTIONS (Details) - $ / shares	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Risk-free interest rates	3.14%
Expected life in years	5 years	1 year 6 months
Expected volatility	80%	80%
Expected dividend yield	0%	0%
Fair value common stock	$ 3	$ 3
Minimum [Member]
Risk-free interest rates		2.88%
Maximum [Member]
Risk-free interest rates		3.08%

STOCK PLAN (Details Narrative)

STOCK PLAN (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock option expense	$ 78,509	$ 428,683	$ 340,971	$ 585,701
Unrecognized compensation expense	$ 106,000		$ 106,000
Weighted-average period for recognition			9 months 18 days
Fair value of option grant price per share			$ 1.17
Expected dividend yield			0%	0%
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value of option grant price per share				$ 1.17
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value of option grant price per share				$ 2.11
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		10,000,000
Shares available for issuance	4,765,000		4,765,000

SCHEDULE OF WARRANTS ACTIVITY (

SCHEDULE OF WARRANTS ACTIVITY (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Warrants
Warrants Issued, Warrants outstanding, beginning balance	150,000	150,000
Weighted-Average Exercise Price, Warrants outstanding, beginning balance	$ 1.10	$ 1.10
Warrants Issued, Granted	1,650,000
Weighted-Average Exercise Price, Granted	$ 3
Warrants Issued, Canceled
Weighted-Average Exercise Price, Canceled
Warrants Issued, Exercised
Weighted-Average Exercise Price, Exercised
Warrants Issued, Warrants outstanding, ending balance	1,800,000	150,000
Weighted-Average Exercise Price, Warrants outstanding, ending balance	$ 2.84	$ 1.10

SCHEDULE OF WARRANTS OUTSTANDIN

SCHEDULE OF WARRANTS OUTSTANDING (Details) - $ / shares	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Number Outstanding	1,800,000	150,000	150,000
Number Exercisable	916,667
Warrant One [Member]
Exercise Price	$ 1.10
Number Outstanding	150,000
Weighted Average Remaining Contractual Life	3 years 4 months 24 days
Number Exercisable	150,000
Warrant Two [Member]
Exercise Price	$ 3
Number Outstanding	1,650,000
Weighted Average Remaining Contractual Life	9 years 1 month 6 days
Number Exercisable	766,667

SCHEDULE OF WARRANTS FAIR VALUE

SCHEDULE OF WARRANTS FAIR VALUE ASSUMPTIONS (Details)	9 Months Ended
	Sep. 30, 2024
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Expected life in years	5 years
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrant measurement input	3.14
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrant measurement input	80
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrant measurement input	0
Measurement Input, Share Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrant measurement input	3

WARRANTS (Details Narrative)

WARRANTS (Details Narrative) - USD ($)		3 Months Ended		9 Months Ended
	Dec. 27, 2021	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Mar. 31, 2024
Expected dividend yield				0%	0%
Stock-based compensation expense		$ 296,256	$ 428,683	$ 2,240,099	$ 585,701
Unrecognized compensation expense		106,000		$ 106,000
Weighted-average period for recognition				9 months 18 days
Jerry Katzman MD [Member]
Warrant shares						300,000
Virender Ahluwalia [Member]
Warrant shares						50,000
Herbert Gould MD [Member]
Warrant shares						160,000
Dessy Boneva MD [Member]
Warrant shares						50,000
Vinay Mehindru MD [Member]
Warrant shares						75,000
Warrant [Member]
Warrant issued to purchase common stock						1,650,000
Warrant exercise price						$ 3
Warrant shares						635,000
Fair value of option grant price per share				$ 1.97
Expected dividend yield				0%
Stock-based compensation expense		217,747	$ 0	$ 1,899,128	$ 0
Unrecognized compensation expense		$ 1,269,000		$ 1,269,000
Weighted-average period for recognition				1 year 1 month 6 days
Common Stock [Member] | Exchange Agreement [Member]
Common stock exchanged for warrants	28,014,540
Pre-funded Warrant [Member] | Exchange Agreement [Member]
Warrant issued to purchase common stock	28,014,540
Warrant exercise price	$ 0.0001

SHAREHOLDERS_ NOTES PAYABLE (De

SHAREHOLDERS’ NOTES PAYABLE (Details Narrative) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2023
Debt Disclosure [Abstract]
Debt instrument, face amount				$ 74,000
Interest rate				8%
Maturity date				Dec. 31, 2022
Extended maturity date				Dec. 31, 2023
Proceeds from exercise of warrants			$ 25,000
Notes payable	$ 49,000				$ 49,000
Interest expense	2,880	$ 2,880
Accrued interest	$ 14,479				$ 11,599

SCHEDULE OF LEASE LIABILITY MAT

SCHEDULE OF LEASE LIABILITY MATURITY (Details)	Sep. 30, 2024 USD ($)
Lease
2024	$ 2,600
2025	7,878
2026	8,114
2027	5,517
Total payments	24,109
Less interest	16,419
Total liability	$ 7,690

SCHEDULE OF LEASE-RELATED ASSET

SCHEDULE OF LEASE-RELATED ASSETS AND LIABILITIES (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Lease
Right of use asset, net	$ 7,689
Lease liability -long term	7,028
Lease liability – short term	$ 662

LEASE (Details Narrative)

LEASE (Details Narrative)	1 Months Ended	9 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 30, 2024 USD ($)
Lease
Lease description	the Company entered into an office suite lease that expires in 2027 (with automatic renewals).
Security deposit	$ 1,995	$ 1,995
Discount rate	8%	8%
Lease payments		$ 7,689

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	2 Months Ended	3 Months Ended		12 Months Ended
	Nov. 18, 2024	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2022	Sep. 30, 2023
Subsequent Event [Line Items]
Stock issued during period, share price		$ 3			$ 3
Stock issued during period, value		$ 305,044	$ 100,000
Proceeds from warrant exercised				$ 25,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Stock issued during period	10,222
Stock issued during period, share price	$ 2.25
Stock issued during period, value	$ 23,000
Number of warrant issued	20,000
Warrant exercise price	$ 3
Proceeds from warrant exercised	$ 60,000