Cardio Diagnostics (CDIO) 10-Q 14 Aug 23 2023 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2023	Aug. 11, 2023
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2023
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-41097
Entity Registrant Name	Cardio Diagnostics Holdings, Inc.
Entity Central Index Key	0001870144
Entity Tax Identification Number	87-0925574
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	311 W Superior St
Entity Address, Address Line Two	Ste 444
Entity Address, City or Town	Chicago
Entity Address, State or Province	IL
Entity Address, Postal Zip Code	60645
City Area Code	(855)
Local Phone Number	226-9991
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
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		11,776,213
Common Stock, par value $0.00001 per share
Title of 12(b) Security	Common Stock, par value $0.00001 per share
Trading Symbol	CDIO
Security Exchange Name	NASDAQ
Redeemable Warrants, each whole warrant exercisable for one share of Common Stock
Title of 12(b) Security	Redeemable Warrants, each whole warrant exercisable for one share of Common Stock
Trading Symbol	CDIOW
Security Exchange Name	NASDAQ

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Current assets
Cash	$ 5,044,328	$ 4,117,521
Accounts receivable	1,050	0
Prepaid expenses and other current assets	1,209,340	1,768,366
Total current assets	6,254,718	5,885,887
Long-term assets
Property and equipment	26,019	0
Intangible assets, net	29,333	37,333
Deposits	12,850	4,950
Patent costs, net	433,984	321,308
Total assets	6,756,904	6,249,478
Current liabilities
Accounts payable and accrued expenses	651,415	1,098,738
Convertible notes payable, net	915,202	0
Derivative liability	1,998,752	0
Finance agreement payable	283,011	849,032
Total liabilities	3,848,380	1,947,770
Stockholders' equity
Preferred stock, $.00001 par value; authorized - 100,000,000 shares; 0 shares issued and outstanding as of June 30, 2023 and December 31, 2022, respectively	0	0
Common stock, $.00001 par value; authorized - 300,000,000 shares; 11,178,455 and 9,514,743 shares issued and outstanding  as of June 30, 2023 and December 31, 2022, respectively	112	95
Additional paid-in capital	13,955,481	10,293,159
Accumulated deficit	(11,047,069)	(5,991,546)
Total stockholders' equity	2,908,524	4,301,708
Total liabilities and stockholders' equity	$ 6,756,904	$ 6,249,478

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Jun. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.00001	$ 0.00001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	11,178,455	9,514,743
Common stock, shares outstanding	11,178,455	9,514,743

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Statement [Abstract]
Revenue	$ 1,725	$ 0	$ 1,725	$ 0
Operating expenses
Sales and marketing	31,608	26,806	81,159	49,204
Research and development	12,317	5,041	98,982	6,171
General and administrative expenses	2,506,148	751,117	4,068,276	956,144
Amortization	4,793	4,000	9,578	8,000
Total operating expenses	2,554,866	786,964	4,257,995	1,019,519
Loss from operations	(2,553,141)	(786,964)	(4,256,270)	(1,019,519)
Other income (expenses)
Change in fair value of derivative liability	(53,816)	0	5,633,085	0
Interest income	263	0	484	0
Interest expense	(1,051,916)	0	(6,068,527)	0
Loss on extinguishment of debt	(364,295)	0	(364,295)	0
Acquisition related expense	0	(55,034)	0	(112,534)
Total other income (expenses)	(1,469,764)	(55,034)	(799,253)	(112,534)
Loss before provision for income taxes	(4,022,905)	(841,998)	(5,055,523)	(1,132,053)
Provision for income taxes	0	0	0	0
Net loss	$ (4,022,905)	$ (841,998)	$ (5,055,523)	$ (1,132,053)

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) (Parenthetical) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Statement [Abstract]
Earnings per share, basic	$ (0.39)	$ (0.16)	$ (0.51)	$ (0.23)
Earnings per share, diluted	$ (0.39)	$ (0.16)	$ (0.51)	$ (0.23)
Weighted average number of shares outstanding, basic	10,242,430	5,427,349	9,896,724	4,828,747
Weighted average number of shares outstanding, diluted	10,242,430	5,427,349	9,896,724	4,828,747

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Stock Subscriptions Receivable [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2021	$ 42	$ 2,398,628		$ (1,330,561)	$ 1,068,109
Beginning balance, shares at Dec. 31, 2021	4,223,494
Net loss				(290,055)	(290,055)
Ending balance, value at Mar. 31, 2022	$ 42	2,398,628		(1,620,616)	778,054
Ending balance, shares at Mar. 31, 2022	4,223,494
Beginning balance, value at Dec. 31, 2021	$ 42	2,398,628		(1,330,561)	1,068,109
Beginning balance, shares at Dec. 31, 2021	4,223,494
Net loss					(1,132,053)
Ending balance, value at Jun. 30, 2022	$ 65	12,265,333	(100,001)	(2,462,614)	9,702,783
Ending balance, shares at Jun. 30, 2022	6,514,939
Beginning balance, value at Mar. 31, 2022	$ 42	2,398,628		(1,620,616)	778,054
Beginning balance, shares at Mar. 31, 2022	4,223,494
Common stock and warrants issued for cash	$ 23	10,963,014	(100,001)		10,863,036
Common stock and warrants issued for cash, shares	2,291,445
Placement agent fee		(1,096,309)			(1,096,309)
Net loss				(841,998)	(841,998)
Ending balance, value at Jun. 30, 2022	$ 65	12,265,333	(100,001)	(2,462,614)	9,702,783
Ending balance, shares at Jun. 30, 2022	6,514,939
Beginning balance, value at Dec. 31, 2022	$ 95	10,293,159		(5,991,546)	4,301,708
Beginning balance, shares at Dec. 31, 2022	9,514,743
Warrants converted to common stock	$ 1	389,999			390,000
Warrants converted to common stock, shares	100,000
Restricted stock awards vested		4,000			4,000
Restricted stock awards vested, shares	1,092
Placement agent fee		(315,000)			(315,000)
Adjustment to liabilities assumed in merger with Mana		74,025			74,025
Net loss				(1,032,618)	(1,032,618)
Ending balance, value at Mar. 31, 2023	$ 96	10,446,183		(7,024,164)	3,422,115
Ending balance, shares at Mar. 31, 2023	9,615,835
Beginning balance, value at Dec. 31, 2022	$ 95	10,293,159		(5,991,546)	4,301,708
Beginning balance, shares at Dec. 31, 2022	9,514,743
Net loss					(5,055,523)
Ending balance, value at Jun. 30, 2023	$ 112	13,955,481		(11,047,069)	2,908,524
Ending balance, shares at Jun. 30, 2023	11,178,455
Beginning balance, value at Mar. 31, 2023	$ 96	10,446,183		(7,024,164)	3,422,115
Beginning balance, shares at Mar. 31, 2023	9,615,835
Restricted stock awards vested	$ 1	105,999			106,000
Restricted stock awards vested, shares	87,917
Notes payable converted to common stock	$ 15	2,368,026			2,368,041
Notes payable converted to common stock, shares	1,474,703
Compensation for vested stock options		1,035,273			1,035,273
Net loss				(4,022,905)	(4,022,905)
Ending balance, value at Jun. 30, 2023	$ 112	$ 13,955,481		$ (11,047,069)	$ 2,908,524
Ending balance, shares at Jun. 30, 2023	11,178,455

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (5,055,523)	$ (1,132,053)
Adjustments to reconcile net loss to net cash used in operating activities
Amortization	9,578	8,000
Acquisition related expense	0	112,534
Stock-based compensation expense	1,145,273	0
Non-cash interest expense	6,050,785	0
Change in fair value of derivative liability	(5,633,085)	0
Loss on extinguishment of debt	364,295	0
Changes in operating assets and liabilities:
Accounts receivable	(1,050)	901
Prepaid expenses and other current assets	559,026	(69,089)
Deposits	(7,900)	(4,950)
Accounts payable and accrued expenses	(373,298)	503,795
NET CASH USED IN OPERATING ACTIVITIES	(2,941,899)	(580,862)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment	(26,019)	0
Patent costs incurred	(114,254)	(38,606)
NET CASH USED IN INVESTING ACTIVITIES	(140,273)	(38,606)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from convertible notes payable, net of original issue discount of $500,000	4,500,000	0
Proceeds from exercise of warrants	390,000	0
Payments of placement agent fee	(315,000)	(1,096,309)
Proceeds from sale of common stock and warrants	0	10,863,036
Payments of finance agreement	(566,021)	0
NET CASH PROVIDED BY FINANCING ACTIVITIES	4,008,979	9,766,727
NET INCREASE (DECREASE) IN CASH	926,807	9,147,259
CASH - BEGINNING OF PERIOD	4,117,521	512,767
CASH - END OF PERIOD	5,044,328	9,660,026
Cash paid during the period for:
Interest	17,742	0
Non-cash investing and financing activities:
Common stock issued for subscriptions receivable	0	100,001
Debt discount related to derivative liability	5,000,000	0
Notes payable converted to common stock	2,150,000	$ 0
Adjustment to liabilities assumed in acquisition	$ 74,025

CONDENSED CONSOLIDATED STATEM_5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (Parenthetical)	6 Months Ended
	Jun. 30, 2023 USD ($)
Statement of Cash Flows [Abstract]
Original issue discount	$ 500,000

Organization and Basis of Prese

Organization and Basis of Presentation	6 Months Ended
	Jun. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Basis of Presentation	Note 1 - Organization and Basis of Presentation The unaudited condensed consolidated financial statements presented are those of Cardio Diagnostics Holdings, Inc., (the “Company”) and its wholly-owned subsidiary, Cardio Diagnostics, Inc. (“Legacy Cardio”). The Company was incorporated as Mana Capital Acquisition Corp. (“Mana”) under the laws of the state of Delaware on May 19, 2021, and Legacy Cardio was formed on January 16, 2017 as an Iowa limited liability company (Cardio Diagnostics, LLC) and was subsequently incorporated as a Delaware C-Corp on September 6, 2019 (Legacy Cardio) . Interim Financial Statements The unaudited condensed consolidated interim financial statements of the Company have been prepared in accordance with the instructions to Form 10-Q and Rule 8-03 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by US Generally Accepted Accounting Principles (“GAAP”) for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three months and six months ended June 30, 2023 are not necessarily indicative of results that may be expected for the year ending December 31, 2023. These condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto for the year ended December 31, 2022 included in the Company’s Annual Report on Form 10-K, filed with the Securities and Exchange Commission (“SEC”) on March 31, 2023. Business Combination On May 27, 2022, Mana, Mana Merger Sub, Inc. (“Merger Sub”), Meeshanthini Dogan, the Shareholders’ Representative and Legacy Cardio entered into the Business Combination Agreement (the “Merger Agreement”).

Merger Agreement and Reverse Re

Merger Agreement and Reverse Recapitalization	6 Months Ended
	Jun. 30, 2023
Business Combination and Asset Acquisition [Abstract]
Merger Agreement and Reverse Recapitalization	Note 2 – Merger Agreement and Reverse Recapitalization As discussed in Note 1, on October 25, 2022, the Company (formerly known as Mana) and Legacy Cardio entered into the Merger Agreement, which has been accounted for as a reverse recapitalization in accordance with US Generally Accepted Accounting Principles (“GAAP”). Pursuant to the Merger Agreement, the Company acquired cash of $ 4,021 928,500 Mana’s common stock had a redemption right in connection with the business combination. Mana’s stockholders exercised their right to redeem 6,465,452 99.5 10.10 65,310,892 1,976,749 9,514,743 1,535,035

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 3 – Summary of Significant Accounting Policies Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, Cardio Diagnostics, Inc. All intercompany accounts and transactions have been eliminated. Use of Estimates in the Preparation of Financial Statements The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates. Fair Value Measurements The Company adopted the provisions of ASC Topic 820, Fair Value Measurements and Disclosures, The estimated fair value of certain financial instruments, including cash and cash equivalents, accounts payable and accrued expenses are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments. The carrying amounts of our short- and long-term credit obligations approximate fair value because the effective yields on these obligations, which include contractual interest rates taken together with other features such as concurrent issuances of warrants and/or embedded conversion options, are comparable to rates of returns for instruments of similar credit risk. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1 – quoted prices in active markets for identical assets or liabilities Level 2 – quoted prices for similar assets and liabilities in active markets or inputs that are observable Level 3 – inputs that are unobservable (for example cash flow modeling inputs based on assumptions) The estimated fair value of the derivative liability was calculated using the Black-Scholes option pricing model. The Company uses Level 3 inputs to value its derivative liabilities. The following table provides a reconciliation of the beginning and ending balances for the major classes of assets and liabilities measured at fair value using significant unobservable inputs (Level 3) and reflects gains and losses for the six months ended June 30, 2023 and 2022. Schedule of fair value measurements 2023 2022 Liabilities: Balance of derivative liabilities - beginning of period $ — $ — Issued 9,192,672 — Converted (1,560,835 ) — Change in fair value recognized in operations (5,633,085 ) — Balance of derivative liabilities - end of period $ 1,998,752 $ — The following table represents the Company’s derivative instruments that are measured at fair value on a recurring basis as of June 30, 2023, for each fair value hierarchy level: Schedule of fair value hierarchy level June 30, 2023 Derivative Liabilities Total Level I $ — $ — Level II $ — $ — Level III $ 1,998,752 $ 1,998,752 Convertible Instruments The Company evaluates and accounts for conversion options embedded in convertible instruments in accordance with ASC 815, Derivatives and Hedging Activities. Applicable GAAP requires companies to bifurcate conversion options from their host instruments and account for them as free-standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under other GAAP with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The Company accounts for convertible instruments (when it has been determined that the embedded conversion options should not be bifurcated from their host instruments) as follows: The Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption. The Company accounts for the conversion of convertible debt when a conversion option has been bifurcated using the general extinguishment standards. The debt and equity linked derivatives are removed at their carrying amounts and the shares issued are measured at their then-current fair value, with any difference recorded as a gain or loss on extinguishment of the two separate accounting liabilities. Revenue Recognition The Company hosts its products, Epi+Gen CHD™ and PrecisionCHD™ on InTeleLab’s Elicity platform (the “Provider”). The Provider collects payments from patients upon completion of eligibility screening. Upon receiving a sample collection kit from the Company, patients send their samples to MOgene (the “Lab”), a high complexity CLIA lab, which performs the biomarker assessments. Upon receipt of the raw biomarker data from the Lab, the The Company accounts for revenue under (“ASU”) 2014-09, “Revenue from Contracts with Customers (Topic 606)”, using the modified retrospective method. The modified retrospective adoption used by the Company did not result in a material cumulative effect adjustment to the opening balance of accumulated deficit. The Company determines the measurement of revenue and the timing of revenue recognition utilizing the following core principles: 1. Identifying the contract with a customer; 2. Identifying the performance obligations in the contract; 3. Determining the transaction price; 4. Allocating the transaction price to the performance obligations in the contract; and 5. Recognizing revenue when (or as) the Company satisfies its performance obligations. Research and Development Research and development costs are expensed as incurred. Research and development costs charged to operations for the six months ended June 30, 2023 and 2022 were $ 98,982 6,171 Advertising Costs The Company expenses advertising costs as incurred. Advertising costs of $ 81,159 49,204 Cash and Cash Equivalents Cash and cash equivalents are comprised of cash and highly liquid investments with original maturities of 90 days or less at the date of purchase. The Company does no 250,000 Property and Equipment and Depreciation Property and equipment are stated at cost. Maintenance and repairs are charged to expense when incurred. When property and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts and any gain or loss is credited or charged to income. Depreciation for both financial reporting and income tax purposes is computed using combinations of the straight line and accelerated methods over the estimated lives of the respective assets as follows: Schedule of estimated lives Office and computer equipment 5 Furniture and fixtures 7 Patent Costs The Company accounts for patents in accordance with ASC 350-30, General Intangibles Other than Goodwill Long-Lived Assets The Company assesses the valuation of components of long-lived assets whenever events or circumstances dictate that the carrying value might not be recoverable. The Company bases its evaluation on indicators such as the nature of the assets, the future economic benefit of the assets, any historical or future profitability measurements and other external market conditions or factors that may be present. If such factors indicate that the carrying amount of an asset or asset group may not be recoverable, the Company determines whether an impairment has occurred by analyzing an estimate of undiscounted future cash flows at the lowest level for which identifiable cash flows exist. If the estimate of undiscounted cash flows during the estimated useful life of the asset is less than the carrying value of the asset, the Company recognizes a loss for the difference between the carrying value of the asset and its estimated fair value, generally measured by the present value of the estimated cash flows. Stock-Based Compensation The Company accounts for its stock-based awards granted under its employee compensation plan in accordance with ASC Topic No. 718-20, Awards Classified as Equity, Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC Topic No. 740, Income Taxes The Company applies the provisions of ASC Topic No. 740 for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the Company’s financial statements . Recent Accounting Pronouncements We have reviewed other recent accounting pronouncements and concluded they are either not applicable to the business, or no material effect is expected on the condensed consolidated financial statements as a result of future adoption.

Property and Equipment

Property and Equipment	6 Months Ended
	Jun. 30, 2023
Property, Plant and Equipment [Abstract]
Property and Equipment	Note 4 – Property and Equipment Property and equipment are carried at cost and consist of the following at June 30, 2023 and December 31, 2022: Schedule of property and equipment 2023 2022 Office and computer equipment $ 11,683 $ — Furniture and fixtures 14,336 — Less: Accumulated depreciation — — Total $ 26,019 $ —

Intangible Assets

Intangible Assets	6 Months Ended
	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Note 5 – Intangible Assets The following tables provide detail associated with the Company’s acquired identifiable intangible assets: Schedule of intangible assets As of June 30, 2023 Gross Carrying Accumulated Amortization Net Carrying Amount Weighted Average Useful life (in years) Amortized intangible assets: Know-how license $ 80,000 $ (50,667 ) $ 29,333 5 Total $ 80,000 $ (50,667 ) $ 29,333 Amortization expense charged to operations was $ 8,000

Patent Costs

Patent Costs	6 Months Ended
	Jun. 30, 2023
Patent Costs
Patent Costs	Note 6 – Patent Costs As of June 30, 2023, the Company has three pending patent applications. The initial patent applications consist of a US patent and international patents filed in six countries. The US patent was granted on August 16, 2022. The EU patent was granted on March 31, 2021. The validation of the EU patent in each of the six countries is pending. Legal fees associated with the patents totaled $ 433,984 321,308 1,578 0 1,578

Finance Agreement Payable

Finance Agreement Payable	6 Months Ended
	Jun. 30, 2023
Finance Agreement Payable
Finance Agreement Payable	Note 7 – Finance Agreement Payable On October 31, 2022, the Company entered into an agreement with a premium financing company to finance its directors and officers insurance premiums for 12-month policies effective October 25, 2022. The amount financed of $ 1,037,706 6.216 September 28, 2023 283,011 849,032 363,822

Earnings (Loss) Per Common Shar

Earnings (Loss) Per Common Share	6 Months Ended
	Jun. 30, 2023
Earnings Per Share [Abstract]
Earnings (Loss) Per Common Share	Note 8 - Earnings (Loss) Per Common Share The Company calculates net income (loss) per common share in accordance with ASC 260 “ Earnings Per Share Schedule of anti dilutive earning per share Six Months Ended June 30, 2023 2022 Stock warrants 7,854,620 1,809,003 Stock options 2,584,599 1,759,599 Total shares excluded from calculation 10,439,219 3,568,602

Stockholders_ Equity

Stockholders’ Equity	6 Months Ended
	Jun. 30, 2023
Equity [Abstract]
Stockholders’ Equity	Note 9 – Stockholders’ Equity Stock Transactions Pursuant to the Business Combination Agreement on October 25, 2022, the Company issued the following securities: Holders of conversion rights issued as a component of units in Mana’s initial public offering (the “Public Rights”) were issued an aggregate of 928,571 Holders of existing shares of common stock of Legacy Cardio and the holder of equity rights of Legacy Cardio (together, the “Legacy Cardio Stockholders”) received an aggregate of 6,883,306 exchange ratio of 3.427259 pursuant to the Merger Agreement The Legacy Cardio Stockholders received, in addition, an aggregate of 43,334 433,334 Mana public stockholders (excluding Mana Capital, LLC, the SPAC sponsor (the “Sponsor”), and Mana’s former officers and directors) own 34,548 shares of the Company’s Common Stock and the Sponsor, Mana’s former officers and directors and certain permitted transferees own 1,625,000 Immediately after giving effect to the Business Combination, there were 9,514,743 issued and outstanding shares of the Company’s Common Stock. On October 25, 2022, in connection with the approval of the Business Combination, the Company’s stockholders approved the Cardio Diagnostics Holdings, Inc. 2022 Equity Incentive Plan (the “2022 Plan”). The purpose of the 2022 Plan is to promote the interests of the Company and its stockholders by providing eligible employees, officers, directors and consultants with additional incentives to remain with the Company and its subsidiaries, to increase their efforts to make the Company more successful, to reward such persons by providing an opportunity to acquire shares of Common Stock on favorable terms and to attract and retain the best available personnel to participate in the ongoing business operations of the Company. The 2022 Plan permits the grant of Incentive Stock Options, Nonstatutory Stock Options, Restricted Stock, Restricted Stock Units, Stock Appreciation Rights, Performance Units and Performance Shares. The 2022 Plan, as approved, permits the issuance of up to 3,256,383 Common Stock Issued On March 2, 2023, a stockholder exercised warrants in exchange for 100,000 390,000 During the six months ended June 30, 2023, the Company issued 4,977 10,000 During the six months ended June 30, 2023, the Company issued 84,032 100,000 In connection with the convertible notes payable (see Note 10 below) the noteholders converted $ 2,150,000 1,474,703 Warrants On October 1, 2019, Legacy Cardio issued warrants to a seed funding firm equivalent to 2% of the fully-diluted equity of Legacy Cardio, or 22,500 150,000 In April 2022, Legacy Cardio issued fully vested warrants to investors as part of private placement subscription agreements pursuant to which Legacy Cardio issued common stock. Each stockholder received warrants to purchase 50% of the common stock issued at an exercise price of $ 3.90 June 30, 2027 As of May 23, 2022, Legacy Cardio issued fully vested warrants to investors as part of an additional private placement subscription agreements pursuant to which Legacy Cardio issued common stock. Each stockholder received warrants to purchase 50% of the common stock issued at an exercise price of $ 6.21 All of the warrants issued by Legacy Cardio were exchanged in the Business Combination for warrants of the Company based on the merger exchange ratio. Warrant activity during the six months ended June 30, 2023 and 2022 follows: Schedule of warrant activity Weighted Average Remaining Warrants Outstanding Average Exercise Price Contractual Life (Years) Warrants outstanding at December 31, 2021 215,654 $ 13.35 5.90 Warrants granted 1,593,349 — Warrants outstanding at June 30, 2022 1,809,003 $ 15.85 5.07 Warrants outstanding at December 31, 2022 7,954,620 9.63 4.46 Warrants exercised (100,000 ) 13.35 Warrants outstanding at June 30, 2023 7,854,620 $ 9.70 3.97 Options In May 2022, Legacy Cardio granted 513,413 1,759,599 3.90 May 6, 2032 Option activity during the six months ended June 30, 2023 and 2022 follows: Schedule of option activity Weighted Average Remaining Options Outstanding Average Exercise Price Contractual Life (Years) Options outstanding at December 31, 2021 — $ — Options granted 1,759,599 3.90 Options outstanding at June 30, 2022 1,759,599 $ 15.85 9.86 Options outstanding at December 31, 2022 1,759,599 3.90 9.35 Options granted 825,000 1.26 Options outstanding at June 30, 2023 2,584,599 $ 3.06 9.38

Convertible Notes Payable

Convertible Notes Payable	6 Months Ended
	Jun. 30, 2023
Debt Disclosure [Abstract]
Convertible Notes Payable	Note 10 – Convertible Notes Payable On March 8, 2023, the Company entered into a securities purchase agreement (“Securities Purchase Agreement”) with YA II PN, Ltd., an investment fund managed by Yorkville Advisors Global, LP (“Yorkville”) under which the Company agreed to sell and issue to Yorkville convertible debentures (“Convertible Debentures”) in a gross aggregate principal amount of up to $11.2 million (“Subscription Amount”). The Convertible Debentures are convertible into shares of common stock of the Company and are subject to various contingencies being satisfied as set forth in the Securities Purchase Agreement. The notes are convertible at any time through the maturity date, which, in each case, is one year from the date of issuance. The conversion price shall be determined on the basis of 92% of the two lowest VWAP (Volume Weighted Average Prices) of the Common Stock during the prior seven (7) trading day period. On March 8, 2023, the Company issued and sold to Yorkville a Convertible Debenture in the principal amount of $5.0 million, for which it received $4.5 million, with a $500,000 original issue discount (“OID”). Interest on the outstanding principal balance accrues at a rate of 0% and will increase to 15% upon an Event of Default for so long as it remains uncured. The Company recorded a debt discount related to identified embedded derivatives relating to the conversion features (see Note 11) based on fair values as of the inception date of the note. The calculated debt discount, including the OID, equaled the face of the note and is being amortized over the term of the note. Convertible notes payable of $ 915,202 1,934,798 At a special meeting of stockholders held on May 26, 2023, the Company obtained stockholder approval to issue and sell the second Convertible Debenture to Yorkville. On June 2, 2023, the Company entered into a Letter of Agreement with Yorkville pursuant to which Yorkville and the Company agreed that the date of the Second Closing shall be September 15, 2023 (or such other date that is mutually agreed by the Company and Yorkville).

Derivative Liability

Derivative Liability	6 Months Ended
	Jun. 30, 2023
Derivative Liability
Derivative Liability	Note 11 – Derivative Liability The Company has determined that the conversion features embedded in the convertible notes described in Note 10 contain a potential variable conversion amount which constitutes a derivative which has been bifurcated from the note and recorded as a derivative liability at fair value, with a corresponding discount recorded to the associated debt. The excess of the derivative value over the face amount of the note is recorded immediately to interest expense at inception which aggregated $ 4,692,672 The Company used Level 3 inputs for its valuation methodology for the conversion option liability in determining the fair value using a Black-Scholes option-pricing model with the following assumption inputs: Schedule of option liability Six months ended June 30, 2023 Annual dividend yield — Expected life (years) 1.0 Risk-free interest rate 4.89 5.45 % Expected volatility 164 176 % Exercise price $ 1.10 3.53 Stock price $ 1.19 5.32 Based upon ASC 840-15-25 (EITF Issue 00-19, paragraph 11) the Company has adopted a sequencing approach regarding the application of ASC 815-40 to its outstanding convertible notes. Pursuant to the sequencing approach, the Company evaluates its contracts based upon earliest issuance date.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 12 – Commitments and Contingencies Prior Relationship of Cardio with Boustead Securities, LLC At the commencement of efforts to pursue what ultimately ended in the terminated business acquisition, Legacy Cardio entered into a Placement Agent and Advisory Services Agreement (the “Placement Agent Agreement”), dated April 12, 2021, with Boustead Securities, LLC ("Boustead Securities”). This agreement was terminated in April 2022, when Legacy Cardio terminated the underlying agreement and plan of merger and the accompanying escrow agreement relating to that proposed business acquisition after efforts to complete the transaction failed, despite several extensions of the closing deadline. Under the terminated Placement Agent Agreement, Legacy Cardio agreed to certain future rights in favor of Boustead Securities, including (i) a two-year tail period during which Boustead Securities would be entitled to compensation if Cardio were to close on a transaction (as defined in the Placement Agent Agreement) with any party that was introduced to Legacy Cardio by Boustead Securities; and (ii) a right of first refusal to act as the Company’s exclusive placement agent for 24-months from the end of the term of the Placement Agent Agreement (the “right of first refusal”). Cardio has taken the position that due to Boustead Securities’ failure to perform as contemplated by the Placement Agent Agreement, these provisions purporting to provide future rights are null and void. Boustead Securities responded to the termination of the Placement Agent Agreement by disputing Legacy Cardio’s contention that it had not performed under the Placement Agent Agreement because, among other things, Boustead Securities had never sought out prospective investors. In its response, Boustead Securities included a list of funds that they had supposedly contacted on Legacy Cardio’s behalf. While Boustead Securities’ contention appears to contradict earlier communications from Boustead Securities in which they indicated that they had not made any such contacts or introductions, Boustead Securities is currently contending that they are due success fees for two years following the termination of the Placement Agent Agreement on any transaction with any person on the list of supposed contacts or introductions. Legacy Cardio strongly disputes this position. Notwithstanding the foregoing, the Company has not consummated any transaction, as defined, with any potential party that purportedly was a contact of Boustead Securities in connection with the Placement Agent Agreement and has no plans to do so at any time during the tail period. No legal proceedings have been instigated by either party, and Cardio believes that the final outcome will not have a material adverse impact on its financial condition. The Benchmark Company, LLC Right of First Refusal As noted in Note 1, the Company completed the business combination on October 25, 2022. In connection with the proposed business combination, by agreement dated May 13, 2022, Mana engaged The Benchmark Company, LLC (“Benchmark”) as its M&A advisor. Upon closing of the business combination, Legacy Cardio assumed the contractual engagement entered into by Mana. On November 14, 2022, the Company and Benchmark entered into Amendment No. 1 Engagement Letter (the “Amendment Engagement”). Pursuant to the Amendment Engagement, Benchmark has been granted a right of first refusal to act as lead or joint-lead investment banker, lead or joint-lead book-runner and/or lead or joint-lead placement agent for all future public and private equity and debt offerings through October 25, 2023. In this regard, the Company and Benchmark are in discussions regarding whether Benchmark might be entitled to compensation arising from the Company having entered into the convertible debenture financing in March 2023 without first consulting Benchmark. No legal proceedings have been instigated, and the parties are continuing to discuss a resolution to this matter. Demand Letter and Potential Mootness Fee Claim On June 25, 2022, a plaintiffs’ securities law firm sent a demand letter to the Company alleging that the Company’s Registration Statement on Form S-4 filed (the “S-4 Registration Statement”) with the Securities and Exchange Commission (“SEC”) on May 31, 2022 omitted material information with respect to the Business Combination and demanding that the Company and its Board of Directors immediately provide corrective disclosures in an amendment or supplement to the Registration Statement. Subsequent thereto, the Company filed amendments to the S-4 Registration Statement on July 27, 2022, August 23, 2022, September 15, 2022, October 4, 2022 and October 5, 2022 in which it responded to various comments of the SEC staff and otherwise updated its disclosure. In October 2023, the SEC completed its review and declared the S-4 registration statement on October 6, 2022. On February 23, 2023 and February 27, 2023, plaintiffs’ securities law firm contacted the Company’s counsel asking who will be negotiating a mootness fee relating to the purported claims set forth in the June 25, 2022 demand letter. The Company vigorously denies that the S-4 is deficient in any respect and that no additional supplemental disclosures are material or required. The Company believes that the claims asserted in the Demand Letter are without merit and that no further disclosure is required to supplement the S-4 Registration Statement under applicable laws.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2023
Subsequent Events [Abstract]
Subsequent Events	Note 13 – Subsequent Events The Company evaluated its June 30, 2023, consolidated financial statements for subsequent events through the date the consolidated financial statements were issued. Common Stock Issued Subsequent to the end of the period through the date of this report, Yorkville converted an additional $ 600,000 586,049 Subsequent to the end of the period through the date of this report, $ 14,000 11,709 Operating Leases On July 20, 2023, the Company entered into an operating lease agreement (the “Iowa Lease”) for the lease of approximately 5,060 8,505 102,060 The Company entered into an operating lease effective August 1, 2023 to move its operations and executive offices to a new office space in Chicago, Illinois. The initial monthly base rent is $ 12,847 November 20, 2026 Right-of-use (“ROU”) assets and operating lease liabilities will be recorded upon commencement of the operating leases.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, Cardio Diagnostics, Inc. All intercompany accounts and transactions have been eliminated.
Use of Estimates in the Preparation of Financial Statements	Use of Estimates in the Preparation of Financial Statements The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates.
Fair Value Measurements	Fair Value Measurements The Company adopted the provisions of ASC Topic 820, Fair Value Measurements and Disclosures, The estimated fair value of certain financial instruments, including cash and cash equivalents, accounts payable and accrued expenses are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments. The carrying amounts of our short- and long-term credit obligations approximate fair value because the effective yields on these obligations, which include contractual interest rates taken together with other features such as concurrent issuances of warrants and/or embedded conversion options, are comparable to rates of returns for instruments of similar credit risk. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1 – quoted prices in active markets for identical assets or liabilities Level 2 – quoted prices for similar assets and liabilities in active markets or inputs that are observable Level 3 – inputs that are unobservable (for example cash flow modeling inputs based on assumptions) The estimated fair value of the derivative liability was calculated using the Black-Scholes option pricing model. The Company uses Level 3 inputs to value its derivative liabilities. The following table provides a reconciliation of the beginning and ending balances for the major classes of assets and liabilities measured at fair value using significant unobservable inputs (Level 3) and reflects gains and losses for the six months ended June 30, 2023 and 2022. Schedule of fair value measurements 2023 2022 Liabilities: Balance of derivative liabilities - beginning of period $ — $ — Issued 9,192,672 — Converted (1,560,835 ) — Change in fair value recognized in operations (5,633,085 ) — Balance of derivative liabilities - end of period $ 1,998,752 $ — The following table represents the Company’s derivative instruments that are measured at fair value on a recurring basis as of June 30, 2023, for each fair value hierarchy level: Schedule of fair value hierarchy level June 30, 2023 Derivative Liabilities Total Level I $ — $ — Level II $ — $ — Level III $ 1,998,752 $ 1,998,752
Convertible Instruments	Convertible Instruments The Company evaluates and accounts for conversion options embedded in convertible instruments in accordance with ASC 815, Derivatives and Hedging Activities. Applicable GAAP requires companies to bifurcate conversion options from their host instruments and account for them as free-standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under other GAAP with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The Company accounts for convertible instruments (when it has been determined that the embedded conversion options should not be bifurcated from their host instruments) as follows: The Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption. The Company accounts for the conversion of convertible debt when a conversion option has been bifurcated using the general extinguishment standards. The debt and equity linked derivatives are removed at their carrying amounts and the shares issued are measured at their then-current fair value, with any difference recorded as a gain or loss on extinguishment of the two separate accounting liabilities.
Revenue Recognition	Revenue Recognition The Company hosts its products, Epi+Gen CHD™ and PrecisionCHD™ on InTeleLab’s Elicity platform (the “Provider”). The Provider collects payments from patients upon completion of eligibility screening. Upon receiving a sample collection kit from the Company, patients send their samples to MOgene (the “Lab”), a high complexity CLIA lab, which performs the biomarker assessments. Upon receipt of the raw biomarker data from the Lab, the The Company accounts for revenue under (“ASU”) 2014-09, “Revenue from Contracts with Customers (Topic 606)”, using the modified retrospective method. The modified retrospective adoption used by the Company did not result in a material cumulative effect adjustment to the opening balance of accumulated deficit. The Company determines the measurement of revenue and the timing of revenue recognition utilizing the following core principles: 1. Identifying the contract with a customer; 2. Identifying the performance obligations in the contract; 3. Determining the transaction price; 4. Allocating the transaction price to the performance obligations in the contract; and 5. Recognizing revenue when (or as) the Company satisfies its performance obligations.
Research and Development	Research and Development Research and development costs are expensed as incurred. Research and development costs charged to operations for the six months ended June 30, 2023 and 2022 were $ 98,982 6,171
Advertising Costs	Advertising Costs The Company expenses advertising costs as incurred. Advertising costs of $ 81,159 49,204
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents are comprised of cash and highly liquid investments with original maturities of 90 days or less at the date of purchase. The Company does no 250,000
Property and Equipment and Depreciation	Property and Equipment and Depreciation Property and equipment are stated at cost. Maintenance and repairs are charged to expense when incurred. When property and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts and any gain or loss is credited or charged to income. Depreciation for both financial reporting and income tax purposes is computed using combinations of the straight line and accelerated methods over the estimated lives of the respective assets as follows: Schedule of estimated lives Office and computer equipment 5 Furniture and fixtures 7
Patent Costs	Patent Costs The Company accounts for patents in accordance with ASC 350-30, General Intangibles Other than Goodwill
Long-Lived Assets	Long-Lived Assets The Company assesses the valuation of components of long-lived assets whenever events or circumstances dictate that the carrying value might not be recoverable. The Company bases its evaluation on indicators such as the nature of the assets, the future economic benefit of the assets, any historical or future profitability measurements and other external market conditions or factors that may be present. If such factors indicate that the carrying amount of an asset or asset group may not be recoverable, the Company determines whether an impairment has occurred by analyzing an estimate of undiscounted future cash flows at the lowest level for which identifiable cash flows exist. If the estimate of undiscounted cash flows during the estimated useful life of the asset is less than the carrying value of the asset, the Company recognizes a loss for the difference between the carrying value of the asset and its estimated fair value, generally measured by the present value of the estimated cash flows.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for its stock-based awards granted under its employee compensation plan in accordance with ASC Topic No. 718-20, Awards Classified as Equity,
Income Taxes	Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC Topic No. 740, Income Taxes The Company applies the provisions of ASC Topic No. 740 for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the Company’s financial statements .
Recent Accounting Pronouncements	Recent Accounting Pronouncements We have reviewed other recent accounting pronouncements and concluded they are either not applicable to the business, or no material effect is expected on the condensed consolidated financial statements as a result of future adoption.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Schedule of fair value measurements	Schedule of fair value measurements 2023 2022 Liabilities: Balance of derivative liabilities - beginning of period $ — $ — Issued 9,192,672 — Converted (1,560,835 ) — Change in fair value recognized in operations (5,633,085 ) — Balance of derivative liabilities - end of period $ 1,998,752 $ —
Schedule of fair value hierarchy level	Schedule of fair value hierarchy level June 30, 2023 Derivative Liabilities Total Level I $ — $ — Level II $ — $ — Level III $ 1,998,752 $ 1,998,752
Schedule of estimated lives	Schedule of estimated lives Office and computer equipment 5 Furniture and fixtures 7

Property and Equipment (Tables)

Property and Equipment (Tables)	6 Months Ended
	Jun. 30, 2023
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Schedule of property and equipment 2023 2022 Office and computer equipment $ 11,683 $ — Furniture and fixtures 14,336 — Less: Accumulated depreciation — — Total $ 26,019 $ —

Intangible Assets (Tables)

Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Schedule of intangible assets As of June 30, 2023 Gross Carrying Accumulated Amortization Net Carrying Amount Weighted Average Useful life (in years) Amortized intangible assets: Know-how license $ 80,000 $ (50,667 ) $ 29,333 5 Total $ 80,000 $ (50,667 ) $ 29,333

Earnings (Loss) Per Common Sh_2

Earnings (Loss) Per Common Share (Tables)	6 Months Ended
	Jun. 30, 2023
Earnings Per Share [Abstract]
Schedule of anti dilutive earning per share	Schedule of anti dilutive earning per share Six Months Ended June 30, 2023 2022 Stock warrants 7,854,620 1,809,003 Stock options 2,584,599 1,759,599 Total shares excluded from calculation 10,439,219 3,568,602

Stockholders_ Equity (Tables)

Stockholders’ Equity (Tables)	6 Months Ended
	Jun. 30, 2023
Equity [Abstract]
Schedule of warrant activity	Schedule of warrant activity Weighted Average Remaining Warrants Outstanding Average Exercise Price Contractual Life (Years) Warrants outstanding at December 31, 2021 215,654 $ 13.35 5.90 Warrants granted 1,593,349 — Warrants outstanding at June 30, 2022 1,809,003 $ 15.85 5.07 Warrants outstanding at December 31, 2022 7,954,620 9.63 4.46 Warrants exercised (100,000 ) 13.35 Warrants outstanding at June 30, 2023 7,854,620 $ 9.70 3.97
Schedule of option activity	Schedule of option activity Weighted Average Remaining Options Outstanding Average Exercise Price Contractual Life (Years) Options outstanding at December 31, 2021 — $ — Options granted 1,759,599 3.90 Options outstanding at June 30, 2022 1,759,599 $ 15.85 9.86 Options outstanding at December 31, 2022 1,759,599 3.90 9.35 Options granted 825,000 1.26 Options outstanding at June 30, 2023 2,584,599 $ 3.06 9.38

Derivative Liability (Tables)

Derivative Liability (Tables)	6 Months Ended
	Jun. 30, 2023
Derivative Liability
Schedule of option liability	Schedule of option liability Six months ended June 30, 2023 Annual dividend yield — Expected life (years) 1.0 Risk-free interest rate 4.89 5.45 % Expected volatility 164 176 % Exercise price $ 1.10 3.53 Stock price $ 1.19 5.32

Merger Agreement and Reverse _2

Merger Agreement and Reverse Recapitalization (Details Narrative)	6 Months Ended
	Jun. 30, 2023 USD ($) $ / shares shares
Business Combination and Asset Acquisition [Abstract]
Cash Acquired from Acquisition	$ 4,021
Assumed liabilities	$ 928,500
Stock redeemed shares | shares	6,465,452
Redemption percentage	99.50%
Redemption price per shre | $ / shares	$ 10.10
Redemption amount	$ 65,310,892
Reverse recapitalization shares | shares	1,976,749
Common shares reversed | shares	9,514,743
Recapitalization cost	$ 1,535,035

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Accounting Policies [Abstract]
Derivative liabilities beginning	$ 0	$ 0
Issued	9,192,672	0
Converted	(1,560,835)	0
Change in fair value recognized in operations	(5,633,085)	0
Derivative liabilities ending	$ 1,998,752	$ 0

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details 1)	Jun. 30, 2023 USD ($)
Fair Value, Inputs, Level 1 [Member]
Platform Operator, Crypto-Asset [Line Items]
Derivative liabilities	$ 0
Fair Value, Inputs, Level 1 [Member] | Derivative Financial Instruments, Liabilities [Member]
Platform Operator, Crypto-Asset [Line Items]
Derivative liabilities	0
Fair Value, Inputs, Level 2 [Member]
Platform Operator, Crypto-Asset [Line Items]
Derivative liabilities	0
Fair Value, Inputs, Level 2 [Member] | Derivative Financial Instruments, Liabilities [Member]
Platform Operator, Crypto-Asset [Line Items]
Derivative liabilities	0
Fair Value, Inputs, Level 3 [Member]
Platform Operator, Crypto-Asset [Line Items]
Derivative liabilities	1,998,752
Fair Value, Inputs, Level 3 [Member] | Derivative Financial Instruments, Liabilities [Member]
Platform Operator, Crypto-Asset [Line Items]
Derivative liabilities	$ 1,998,752

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details 2)	Jun. 30, 2023
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	7 years

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Accounting Policies [Abstract]
Research and development expense	$ 12,317	$ 5,041	$ 98,982	$ 6,171
Advertising costs			81,159	$ 49,204
Cash equivalents	0		0		$ 0
FDIC insured amount	$ 250,000		$ 250,000

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Office and computer equipment	$ 11,683	$ 0
Furniture and fixtures	14,336	0
Less: Accumulated depreciation	0	0
Total	$ 26,019	$ 0

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Intangible assets gross	$ 80,000
Intangible assets accumulated amortization	(50,667)
Intangible assets net	29,333	$ 37,333
Know How License [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets gross	80,000
Intangible assets accumulated amortization	(50,667)
Intangible assets net	$ 29,333
Weighted average useful life	5 years

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 8,000	$ 8,000

Patent Costs (Details Narrative

Patent Costs (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Patent Costs
Patent costs	$ 433,984	$ 321,308
Accumulated amortization	1,578	$ 0
Amortization expenses	$ 1,578

Finance Agreement Payable (Deta

Finance Agreement Payable (Details Narrative) - USD ($)	Oct. 31, 2022	Jun. 30, 2023	Dec. 31, 2022
Finance Agreement Payable
Financing agreement entered into for prepaid insurance	$ 1,037,706
Interest rate	6.216%
Maturity date	Sep. 28, 2023
Finance agreement payable		$ 283,011	$ 849,032
Prepaid expenses		$ 363,822

Earnings (Loss) Per Common Sh_3

Earnings (Loss) Per Common Share (Details) - shares	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive shares	10,439,219	3,568,602
Stock Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive shares	7,854,620	1,809,003
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive shares	2,584,599	1,759,599

Stockholders' Equity (Details)

Stockholders' Equity (Details) - Warrant [Member] - $ / shares	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding, beginning	7,954,620	215,654	215,654
Weighted average exercise price outstanding, beginning	$ 9.63	$ 13.35	$ 13.35
Weighted average remaining contractual life	3 years 11 months 19 days	5 years 25 days	4 years 5 months 15 days	5 years 10 months 24 days
Warrants granted		1,593,349
Weighted average exercise price, granted		$ 0
Warrants outstanding, ending	7,854,620	1,809,003	7,954,620	215,654
Weighted average exercise price outstanding, ending	$ 9.70	$ 15.85	$ 9.63	$ 13.35
Warrants exercised	(100,000)
Weighted average exercise price exercised	$ 13.35

Stockholders' Equity (Details 1

Stockholders' Equity (Details 1 ) - Stock Options [Member] - $ / shares	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding, beginning	1,759,599	1,759,599	0
Weighted average exercise price outstanding, beginning	$ 3.90	$ 15.85	$ 0
Options granted	825,000		1,759,599
Weighted average exercise price granted	$ 1.26		$ 3.90
Options outstanding, ending	2,584,599	1,759,599	1,759,599
Weighted average exercise price outstanding, ending	$ 3.06	$ 3.90	$ 15.85
Weighted average remaining contractual life	9 years 4 months 17 days	9 years 4 months 6 days	9 years 10 months 9 days

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative) - USD ($)			1 Months Ended		6 Months Ended
	Mar. 02, 2023	Oct. 25, 2022	May 31, 2022	Apr. 30, 2022	Jun. 30, 2023	May 23, 2022	Oct. 01, 2019
Subsidiary, Sale of Stock [Line Items]
Common stock issuance							22,500
Conversion of shares, shares	100,000				1,474,703
Conversion of shares, Value	$ 390,000				$ 2,150,000
Pre financing capitalization					150,000
Warrant exercise price						$ 6.21
Expiration date				Jun. 30, 2027
Restricted Stock Units (RSUs) [Member]
Subsidiary, Sale of Stock [Line Items]
Consultant for services					$ 10,000
Equity Option [Member]
Subsidiary, Sale of Stock [Line Items]
Warrant exercise price				$ 3.90
Stock Options [Member]
Subsidiary, Sale of Stock [Line Items]
Warrant exercise price		$ 3.90
Expiration date		May 06, 2032
Options granted			513,413
Options issued		1,759,599
Common Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Restricted stock awards vested shares issued					4,977
Plan 2022 [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock issuance					3,256,383
Legacy Cardio [Member]
Subsidiary, Sale of Stock [Line Items]
Conversion of aggregate shares					43,334
Principal amount					$ 433,334
Manas Former Officers And Directors [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares transferred					1,625,000
Board of Directors Chairman [Member] | Restricted Stock Units (RSUs) [Member]
Subsidiary, Sale of Stock [Line Items]
Consultant for services					$ 100,000
Board of Directors Chairman [Member] | Common Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Restricted stock awards vested shares issued					84,032
Legacy Cardio Stockholders [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares received					$ 6,883,306
IPO [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares issued					928,571

Convertible Notes Payable (Deta

Convertible Notes Payable (Details Narrative) - USD ($)	Mar. 08, 2023	Jun. 30, 2023
Debt Disclosure [Abstract]
Purchase aggrement description	the Company entered into a securities purchase agreement (“Securities Purchase Agreement”) with YA II PN, Ltd., an investment fund managed by Yorkville Advisors Global, LP (“Yorkville”) under which the Company agreed to sell and issue to Yorkville convertible debentures (“Convertible Debentures”) in a gross aggregate principal amount of up to $11.2 million (“Subscription Amount”). The Convertible Debentures are convertible into shares of common stock of the Company and are subject to various contingencies being satisfied as set forth in the Securities Purchase Agreement. The notes are convertible at any time through the maturity date, which, in each case, is one year from the date of issuance. The conversion price shall be determined on the basis of 92% of the two lowest VWAP (Volume Weighted Average Prices) of the Common Stock during the prior seven (7) trading day period. On March 8, 2023, the Company issued and sold to Yorkville a Convertible Debenture in the principal amount of $5.0 million, for which it received $4.5 million, with a $500,000 original issue discount (“OID”). Interest on the outstanding principal balance accrues at a rate of 0% and will increase to 15% upon an Event of Default for so long as it remains uncured.
Convertible notes payable		$ 915,202
Debt discount net		$ 1,934,798

Derivative Liability (Details)

Derivative Liability (Details)	6 Months Ended
	Jun. 30, 2023 $ / shares
Annual dividend yield	0%
Expected life (years)	1 year
Minimum [Member]
Risk-free interest rate	4.89%
Expected volatility	164%
Exercise price	$ 1.10
Stock price	$ 1.19
Maximum [Member]
Risk-free interest rate	5.45%
Expected volatility	176%
Exercise price	$ 3.53
Stock price	$ 5.32

Derivative Liability (Details N

Derivative Liability (Details Narrative)	6 Months Ended
	Jun. 30, 2023 USD ($)
Derivative Liability
Interest expense	$ 4,692,672

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)			6 Months Ended
	Aug. 01, 2023 USD ($)	Jul. 20, 2023 USD ($) ft²	Jun. 30, 2023 USD ($) shares
Subsequent Event [Line Items]
Restricted stock issued			$ 14,000
Restricted stock issued, shares | shares			11,709
Subsequent Event [Member]
Subsequent Event [Line Items]
Lease rent area | ft²		5,060
Payments for rent		$ 8,505
Annual rent		$ 102,060
Initial base rent to be paid	$ 12,847
Lease expiration date	Nov. 20, 2026
Convertible Common Stock [Member]
Subsequent Event [Line Items]
Converted common stock value			$ 600,000
Conversion of stock shares | shares			586,049