Cardio Diagnostics (CDIO) 10-Q 13 Nov 24 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2024	Nov. 13, 2024
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	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 West Superior Street
Entity Address, Address Line Two	Suite 444
Entity Address, City or Town	Chicago
Entity Address, State or Province	IL
Entity Address, Postal Zip Code	60654
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
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		40,439,810
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 warrant exercisable for one share of Common Stock
Title of 12(b) Security	Redeemable Warrants, each warrant exercisable for one share of Common Stock
Trading Symbol	CDIOW
Security Exchange Name	NASDAQ

CONSOLIDATED BALANCE SHEETS (Un

CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Current assets
Cash	$ 1,982,590	$ 1,283,523
Accounts receivable	14,100	4,960
Prepaid expenses and other current assets	630,482	1,477,197
Total current assets	2,627,172	2,765,680
Long-term assets
Property and equipment, net	706,659	571,873
Right of use assets, net	473,984	575,227
Intangible assets, net	9,333	21,333
Deposits	12,850	12,850
Patent costs, net	651,463	515,402
Total assets	4,481,461	4,462,365
Current liabilities
Accounts payable and accrued expenses	74,808	243,213
Lease liability - current	233,871	223,929
Finance agreement payable	0	374,000
Total current liabilities	308,679	841,142
Long-term liabilities
Lease liability – long term	486,597	663,099
Total liabilities	795,276	1,504,241
Stockholders' equity
Preferred stock, $.00001 par value; authorized - 100,000,000 shares; 0 shares issued and outstanding as of September 30, 2024 and December 31, 2023, respectively
Common stock, $.00001 par value; authorized - 300,000,000 shares; 30,336,010 and 20,540,409 shares issued and outstanding as of September 30, 2024 and December 31, 2023, respectively	303	205
Additional paid-in capital	24,918,407	17,326,299
Accumulated deficit	(21,232,525)	(14,368,380)
Total stockholders' equity	3,686,185	2,958,124
Total liabilities and stockholders' equity	$ 4,481,461	$ 4,462,365

CONSOLIDATED BALANCE SHEETS (_2

CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
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	30,336,010	20,540,409
Common stock, shares outstanding	30,336,010	20,540,409

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]
Revenue	$ 6,580	$ 10,030	$ 30,378	$ 11,755
Operating expenses
Sales and marketing	52,059	34,067	144,240	115,226
Research and development	5,247	38,708	23,367	137,690
General and administrative expenses	1,353,439	1,376,644	6,697,857	5,444,920
Amortization	4,802	4,802	14,389	14,380
Total operating expenses	1,415,547	1,454,221	6,879,853	5,712,216
Loss from operations	(1,408,967)	(1,444,191)	(6,849,475)	(5,700,461)
Other income (expenses)
Change in fair value of derivative liability		(31,033)		5,602,052
Interest income	280	283	843	767
Interest expense	(3,879)	(570,385)	(15,513)	(6,638,912)
Gain (loss) on extinguishment of debt		112,944		(251,351)
Total other income (expenses)	(3,599)	(488,191)	(14,670)	(1,287,444)
Loss before provision for income taxes	(1,412,566)	(1,932,382)	(6,864,145)	(6,987,905)
Provision for income taxes
Net loss	$ (1,412,566)	$ (1,932,382)	$ (6,864,145)	$ (6,987,905)
Basic and fully diluted income (loss) per common share:
Net loss per common share, basic	$ (0.06)	$ (0.16)	$ (0.30)	$ (0.66)
Net loss per common share, fully diluted	$ (0.06)	$ (0.16)	$ (0.30)	$ (0.66)
Weighted average common shares outstanding, basic	24,442,853	11,903,708	22,715,559	10,573,070
Weighted average common shares outstanding, fully diluted	24,442,853	11,903,708	22,715,559	10,573,070

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
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
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
Restricted stock awards vested	$ 2	71,998		72,000
Restricted stock awards vested, shares	177,807
Notes payable converted to common stock	$ 17	1,239,572		1,239,589
Notes payable converted to common stock, shares	1,761,063
Net loss			(1,932,382)	(1,932,382)
Ending balance, value at Sep. 30, 2023	$ 131	15,267,051	(12,979,451)	2,287,731
Ending balance, shares at Sep. 30, 2023	13,117,325
Beginning balance, value at Dec. 31, 2023	$ 205	17,326,299	(14,368,380)	2,958,124
Beginning balance, shares at Dec. 31, 2023	20,540,409
Common stock issued for cash	$ 11	1,877,846		1,877,857
Common stock issued for cash, shares	1,048,876
Restricted stock awards vested		58,000		58,000
Restricted stock awards vested, shares	39,689
Placement agent fee		(155,000)		(155,000)
Compensation for vested stock options		2,461,404		2,461,404
Net loss			(4,163,584)	(4,163,584)
Ending balance, value at Mar. 31, 2024	$ 216	21,568,549	(18,531,964)	3,036,801
Ending balance, shares at Mar. 31, 2024	21,628,974
Common stock issued for cash	$ 17	1,298,682		1,298,699
Common stock issued for cash, shares	1,674,654
Restricted stock awards vested		6,000		6,000
Restricted stock awards vested, shares	9,442
Compensation for vested stock options		20,731		20,731
Net loss			(1,287,995)	(1,287,995)
Ending balance, value at Jun. 30, 2024	$ 233	22,893,962	(19,819,959)	3,074,236
Ending balance, shares at Jun. 30, 2024	23,313,070
Common stock issued for cash	$ 70	2,001,827		2,001,897
Common stock issued for cash, shares	7,004,194
Restricted stock awards vested		6,000		6,000
Restricted stock awards vested, shares	18,746
Compensation for vested stock options		16,618		16,618
Net loss			(1,412,566)	(1,412,566)
Ending balance, value at Sep. 30, 2024	$ 303	$ 24,918,407	$ (21,232,525)	$ 3,686,185
Ending balance, shares at Sep. 30, 2024	30,336,010

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (6,864,145)	$ (6,987,905)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation	76,341	1,377
Amortization	115,632	48,426
Stock-based compensation expense	2,568,753	1,217,273
Non-cash interest expense		6,612,298
Change in fair value of derivative liability		(5,602,052)
Loss on extinguishment of debt		251,351
Changes in operating assets and liabilities:
Accounts receivable	(9,140)	(350)
Prepaid expenses and other current assets	846,715	876,066
Deposits		(7,900)
Accounts payable and accrued expenses	(168,405)	(401,638)
Lease liability	(166,560)	6,556
NET CASH USED IN OPERATING ACTIVITIES	(3,600,809)	(3,986,498)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment	(211,127)	(38,610)
Payments for right of use asset		(21,352)
Patent costs incurred	(138,450)	(167,381)
NET CASH USED IN INVESTING ACTIVITIES	(349,577)	(227,343)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from convertible notes payable, net of original issue discount of $500,000		4,500,000
Proceeds from exercise of warrants		390,000
Payments of placement agent fee	(155,000)	(315,000)
Proceeds from sale of common stock and warrants	5,178,453
Payments of finance agreement	(374,000)	(849,032)
NET CASH PROVIDED BY FINANCING ACTIVITIES	4,649,453	3,725,968
NET INCREASE (DECREASE) IN CASH	699,067	(487,873)
CASH - BEGINNING OF PERIOD	1,283,523	4,117,521
CASH - END OF PERIOD	1,982,590	3,629,648
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Interest	15,513	26,613
Income taxes
Non-cash investing and financing activities:
Debt discount related to derivative liability		5,000,000
Notes payable converted to common stock		3,300,000
Adjustment to liabilities assumed in acquisition		74,025
Right of use asset added to operating lease		$ 642,523

CONSOLIDATED STATEMENTS OF CA_2

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (Parenthetical)	9 Months Ended
	Sep. 30, 2024 USD ($)
Statement of Cash Flows [Abstract]
Original issue discount	$ 500,000

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (1,412,566)	$ (1,932,382)	$ (6,864,145)	$ (6,987,905)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2024
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Organization and Basis of Prese

Organization and Basis of Presentation	9 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Basis of Presentation	Note 1 - Organization and Basis of Presentation The 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. The Company was formed to develop and commercialize a patent-pending Artificial Intelligence (“AI”)-driven DNA biomarker testing technology (“Core Technology”) for cardiovascular disease invented at the University of Iowa by the Founders, with the goal of becoming one of the leading medical technology companies for enabling precision prevention, early detection and treatment of cardiovascular disease. The Company is transforming the approach to cardiovascular disease from Interim Financial Statements The following (a) consolidated balance sheet as of December 31, 2023, which has been derived from audited financial statements, and (b) the unaudited consolidated interim financial statements of the Company as of and for the period ended September 30, 2024 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 GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered Business Combination On May 27, 2022, Mana, Mana Merger Sub, Inc. (“Merger Sub”), a wholly-owned direct subsidiary of Mana, Meeshanthini Dogan, the Shareholders’ Representative, and Legacy Cardio entered into the Business Combination Agreement (the “Merger Agreement”). Going Concern The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has generated only nominal revenue in the past two years. The Company had a net loss of $ 6,864,145 21,232,525 the Company’s Common Stock The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be

Merger Agreement and Reverse Re

Merger Agreement and Reverse Recapitalization	9 Months Ended
	Sep. 30, 2024
Merger Agreement And Reverse Recapitalization
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 GAAP. Pursuant to the Merger Agreement, the Company acquired cash of $ 4,021 928,500 928,500 854,475 74,025 419,475 435,000 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 As additional consideration for the transaction, Cardio may issue to each holder who was entitled to merger consideration at the Closing, its pro rata In evaluating the accounting treatment for the earnout, we have concluded that the earnout is not a liability under Accounting Standards Codification (“ASC”) 480, Distinguishing Liabilities from Equity, is not subject to the accounting guidance under ASC 718, Compensation—Stock Compensation, and is not subject to derivative accounting under ASC 815, Derivative and Hedging. As such, the earnout is recognized in equity at fair value

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2024
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, Legacy Cardio. 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, which defines fair value as used in numerous accounting pronouncements, establishes a framework for measuring fair value and expands disclosure of fair value measurements. 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 nine months ended September 30, 2024 and 2023. Schedule of fair value measurements 2024 2023 Liabilities: Balance of derivative liabilities - beginning of period $ — $ — Issued — 9,192,672 Converted — (2,403,837 ) Change in fair value recognized in operations — (5,602,052 ) Balance of derivative liabilities - end of period $ — $ 1,186,783 The following table represents the Company’s derivative instruments that are measured at fair value on a recurring basis as of September 30, 2024, for each fair value hierarchy level: Schedule of fair value hierarchy level September 30, 2024 Derivative Liabilities Total Level I $ — $ — Level II $ — $ — Level III $ — $ — 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 offers its products, Epi+Gen CHD™ and PrecisionCHD™ via telemedicine providers, provider organizations such as concierge practices, longevity clinics, and risk-bearing provider organizations, and employer organizations. The Company is continuing to expand its markets and payment optionality, and therefore, other organization types not listed below may be added, and from time-to-time, there may be additional payment options. · Telemedicine For telemedicine, the telemedicine provider collects payments from patients upon completion of eligibility screening and test order. Patients then send their samples to the lab for biomarker assessments. The Company performs all quality control, analytical assessments and report generation and shares test reports with the ordering healthcare provider. Revenue is recognized upon invoicing the telemedicine providers. Telemedicine providers are invoiced at the end of each month for all tests completed since prior invoicing. · Provider organizations For provider organizations, the cost of each test is negotiated prior to testing commencing. Pricing is determined based largely on the provider organization type and testing volume commitment. Upon ordering a test, a patient’s sample is sent to the lab for biomarker assessments. The Company performs all quality control, analytical assessments and report generation and shares test reports with the ordering healthcare provider. Revenue is recognized upon invoicing the provider organization. The provider organization is invoiced the agreed upon pricing at the end of each month for all samples accepted or tests completed since prior invoicing. · Employer organizations For employer organizations, the cost of each test is negotiated prior to testing commencing. Pricing is determined based largely on testing volume commitment. Patient samples are sent to the lab for biomarker assessments. The Company performs all quality control, analytical assessments and report generation and shares test reports with the ordering healthcare provider. Revenue is recognized upon invoicing the employer organization. The employer organization is invoiced the agreed upon pricing once a heart disease fair is completed or all testing is completed. The Company accounts for revenue under Accounting Standards Update (“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 nine months ended September 30, 2024 and 2023 were $ 23,367 137,690 5,247 38,708 Advertising Costs The Company expenses advertising costs as incurred. Advertising costs of $ 144,240 115,226 52,059 34,067 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 Lab equipment 7 Leasehold improvements 7 Intangible Assets Intangible assets are acquired individually or as part of a group of assets, and are initially recorded at cost. The cost of a group of assets acquired in a transaction is allocated to the individual assets based on their relative fair values. Intangible assets are carried at cost less accumulated amortization and any recorded impairment. Intangible assets with finite useful lives are amortized using a straight-line method over the period of estimated useful life. The estimated useful life of the Company’s intangible assets (Know-how license) is 5 Patent Costs The Company accounts for patents in accordance with ASC 350-30, General Intangibles Other than Goodwill Impairment of Long-Lived Assets In accordance with ASC 360-10-35, the Company assesses the valuation of components of its 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. Leases The Company accounts for leases under ASC 842, “Leases”. The Company determines if an arrangement is a lease or contains a lease at inception of the arrangement. Operating lease liabilities are recognized based on the present value of the remaining lease payments, discounted using the discount rate for the lease at the commencement date. As the rate implicit in the lease is not readily determinable for the operating lease, the Company generally uses an incremental borrowing rate based on information available at the commencement date to determine the present value of future lease payments. Operating lease right-of-use assets (“ROU assets”) represent the Company’s right to control the use of an identified asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. ROU assets are generally recognized based on the amount of the initial measurement of the lease liability. Lease expense is recognized on a straight-line basis over the lease term. The Company elected to keep leases with an initial term of 12 months or less off the balance sheet. ROU assets are reviewed for impairment when indicators of impairment are present. ROU assets from operating and finance leases are subject to the impairment guidance in ASC 360, Property, Plant, and Equipment, as ROU assets are long-lived nonfinancial assets. ROU assets are tested for impairment individually or as part of an asset group if the cash flows related to the ROU assets are not independent from the cash flows of other assets and liabilities. An asset group is the unit of accounting for long-lived assets to be held and used, which represents the lowest level for which identifiable cash flows are largely independent of the cash flows of other groups of assets and liabilities. 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, which requires the measurement of compensation expense for all share-based compensation granted to employees and non-employee directors at fair value on the date of grant and recognition of compensation expense over the related service period for awards expected to vest. The Company uses the Black-Scholes option pricing model to estimate the fair value of its stock options and warrants. The Black-Scholes option pricing model requires the input of highly subjective assumptions including the expected stock price volatility of the Company’s common stock, the risk free interest rate at the date of grant, the expected vesting term of the grant, expected dividends, and an assumption related to forfeitures of such grants. Changes in these subjective input assumptions can materially affect the fair value estimate of the Company’s stock options and warrants. Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC Topic No. 740, Income Taxes. Under this method, deferred tax assets and liabilities are determined based on differences between financial reporting and tax bases of assets and liabilities, and are measured using the enacted tax rates and laws that are expected to be in effect when the differences are expected to reverse. 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. In accordance with this provision, tax positions must meet a more-likely-than-not recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position. 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 consolidated financial statements as a result of future adoption.

Property and Equipment

Property and Equipment	9 Months Ended
	Sep. 30, 2024
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 September 30, 2024 and December 31, 2023: Schedule of property and equipment 2024 2023 Office and computer equipment $ 17,394 $ 17,394 Furniture and fixtures 96,818 76,099 Lab equipment 170,423 — Leasehold improvements 502,155 482,170 Less: Accumulated depreciation (80,131 ) (3,790 ) Total $ 706,659 $ 571,873 Leasehold improvements of $ 502,155 Depreciation expense of $ 76,341 1,377 36,762 1,377

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Note 5 – Intangible Assets The following table provides details associated with the Company’s acquired identifiable intangible assets at September 30, 2024 and December 31, 2023: Schedule of intangible assets 2024 2023 Know-how license $ 80,000 $ 80,000 Less: Accumulated amortization (70,667 ) (58,667 ) Total $ 9,333 $ 21,333 Amortization expense charged to operations was $ 12,000 4,000

Patent Costs

Patent Costs	9 Months Ended
	Sep. 30, 2024
Patent Costs
Patent Costs	Note 6 – Patent Costs As of September 30, 2024, in the first family of patents and patent applications owned solely by UIRF and is exclusively licensed by Cardio, there are seven granted patents (US (2), EU, China, Australia, India and Hong Kong) and other pending patent applications. The Company has pending patent applications in patent families two, three, four and five. Legal fees associated with the patents totaled $ 651,463 515,402 5,571 3,182 14 15 2,389 2,380 802

Operating Leases

Operating Leases	9 Months Ended
	Sep. 30, 2024
Operating Leases
Operating Leases	Note 7 – Operating Leases The Company determines if a contract is, or contains, a lease at contract inception. Operating leases are included in operating lease right-of-use (“ROU”) assets, current portion of operating lease liabilities and operating lease liabilities, net of current portion in the Company’s consolidated balance sheets. Finance leases are included in property and equipment, current portion of finance lease obligations and finance lease obligations, net of current portion in the Company’s consolidated balance sheets. ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. ROU assets and lease liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. In addition, ROU assets include initial direct costs incurred by the lessee as well as any lease payments made at or before the commencement date and exclude lease incentives. The Company used the implicit rate in the lease in determining the present value of lease payments. Lease terms include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Leases with a term of one year or less are generally not included in ROU assets and corresponding operating lease liabilities. In 2023, the Company entered into a lease agreement for office space in Chicago, Illinois, commencing on August 1, 2023 for a term of three years and four months and expiring on November 30, 2026. The monthly rent for August to November 2023 was abated, and the Company started to make monthly rental installments from December 2023 of $12,847. The monthly rental payment increases by approximately 2% every August starting from 2024. On July 20, 2023, the Company entered into another lease agreement for laboratory facilities in Iowa City, Iowa, commencing on August 1, 2023 for a term of five years and four months and expiring on November 30, 2028. The monthly rent for August to November 2023 was abated, and the Company started to pay a monthly rent of $ 8,505 102,060 253,000 Pursuant to ASC Topic 842 Leases, the Company accounted for both leases as operating leases and accounted for the TIA as a lease incentive, which was estimated to be payable on December 1, 2023. The Company received the TIA from landlord in maximum amount of $ 253,000 253,000 During the year ended December 31, 2023, the Company recorded ROU assets of $ 663,875 642,523 4.57% 4.24% As of September 30, 2024 and December 31, 2023, operating lease ROU assets and operating lease liabilities are recorded on the consolidated balance sheets as follows: Schedule of operating lease ROU assets and operating lease liabilities September 30, December 31 2024 2023 Operating Lease: Operating lease right-of-use assets, net $ 473,984 $ 575,227 Current portion of operating lease liabilities $ 233,871 $ 223,929 Operating lease liabilities, net of current portion $ 486,597 $ 663,099 As of September 30, 2024, the weighted-average remaining lease terms of the two operating leases were 2.2 4.2 The following table summarizes maturities of operating lease liabilities based on lease terms as of December 31: Schedule of future minimum payments due 2024 (remaining period) $ 64,827 2025 260,611 2026 250,152 2027 102,060 2028 93,555 Total lease payments 771,205 Less: Imputed interest 50,737 Present value of lease liabilities $ 720,468 At September 30, 2024, the Company had the following future minimum payments due under the non-cancelable lease: 2024 (remaining period) $ 64,827 2025 260,611 2026 250,152 2027 102,060 2028 93,555 Total minimum lease payments $ 771,205 Consolidated rental expense for all operating leases was $ 158,065 97,815 66,667 36,971 The following table summarizes the cash paid and related right-of-use operating lease recognized for the nine months ended September 30, 2024. Schedule of cash paid and related right-of-use operating lease Nine months Ended September 30, 2024 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 192,681 Right-of-use lease assets obtained in the exchange for lease liabilities: Operating leases $ 166,560

Finance Agreement Payable

Finance Agreement Payable	9 Months Ended
	Sep. 30, 2024
Finance Agreement Payable
Finance Agreement Payable	Note 8 – Finance Agreement Payable On October 25, 2023, 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, 2023. The amount financed of $ 467,500 8.95% August 25, 2024 0 374,000 550,000 36,164 449,041

Earnings (Loss) Per Common Shar

Earnings (Loss) Per Common Share	9 Months Ended
	Sep. 30, 2024
Basic and fully diluted income (loss) per common share:
Earnings (Loss) Per Common Share	Note 9 - Earnings (Loss) Per Common Share The Company calculates net income (loss) per common share in accordance with ASC 260 “Earnings Per Share” (“ASC 260”). Basic and diluted net earnings (loss) per common share was determined by dividing net earnings (loss) applicable to common stockholders by the weighted average number of common shares outstanding during the period. The Company’s potentially dilutive shares, which include outstanding common stock options, common stock warrants, and convertible debt have not been included in the computation of diluted net loss per share for the nine months ended September 30, 2024 and 2023 as the result would be anti-dilutive. Schedule of anti dilutive earning per share Nine months Ended September 30, 2024 2023 Stock warrants 8,528,766 7,854,620 Stock options 3,868,970 2,584,599 Total shares excluded from calculation 12,397,736 10,439,219

Stockholders_ Equity

Stockholders’ Equity	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
Stockholders’ Equity	Note 10 – 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 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 3,265,516 1,060,458 Common Stock Issued Private Placement In connection with a private offering memorandum that the Company issued through a placement agent on January 23, 2024, the Company completed entering into subscription agreements with 7 accredited investors (the “Subscription Agreements”), whereby the Company issued a total of 561,793 0.00001 .78 561,793 561,793 $1,000,000 100,000 In connection with the Private Placement, the Company entered into a Placement Agent Agreement with Altitude Capital Group, LLC, as placement agent (“Altitude Capital” or the “Placement Agent”). Pursuant to the Placement Agent Agreement, at closing, Altitude Capital was paid a cash commission equal to 10% of the gross proceeds received by the Company, plus 20% warrant coverage, providing Altitude Capital with the right to purchase 112,353 shares of Common Stock at $1.78 per share through February 2, 2030 (the “Placement Agent Warrants”). At-the-Market Issuance In connection with an At-the-Market Issuance Sales Agreement (the “Sales Agreement”) that the Company entered into with a placement agent on January 26, 2024, the Company sold 9,165,931 4,178,453 104,446 7,004,194 2,001,897 50,047 55,000 Other Common Stock Issuance During the three and nine months ended September 30, 2024, the Company issued 18,746 32,665 6,000 20,000 On March 31, 2024, the Company issued 35,212 50,000 On March 2, 2023, a shareholder exercised warrants in exchange for 100,000 390,000 During the three and nine months ended September 30, 2023, the Company issued 30,747 35,724 22,000 32,000 During the three and nine months ended September 30, 2023, the Company issued 147,060 231,092 50,000 150,000 In connection with the convertible notes payable (see Note 11 below) the noteholders converted $ 3,300,000 3,235,766 1,150,000 1,761,063 Warrants On October 1, 2019, the Company issued warrants to a seed funding firm equivalent to 2% of the fully-diluted equity of the Company, or 22,500 In April 2022, the Company issued fully vested warrants to investors as part of private placement subscription agreements pursuant to which the Company issued Common Stock. Each shareholder 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, the Company issued fully vested warrants to investors as part of an additional private placement subscription agreements pursuant to which the Company issued Common Stock. Each shareholder 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. During the three and nine months ended September 30, 2024, in connection with the Private Placement as described above, the Company issued an aggregate of 0 674,146 Warrant activity during the nine months ended September 30, 2024 and 2023 was as follows: Schedule of warrant activity Warrants Outstanding Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Warrants outstanding at December 31, 2022 7,954,620 $ 9.63 4.46 Warrants exercised (100,000 ) 3.90 Warrants outstanding at September 30, 2023 7,854,620 $ 9.70 3.97 Warrants outstanding at December 31, 2023 7,854,620 $ 9.70 3.72 Warrants granted 674,146 1.78 Warrants outstanding at September 30, 2024 8,528,766 $ 9.08 3.16 Options On May 6, 2022, Legacy Cardio granted 513,413 1,759,599 3.90 May 6, 2032 On June 23, 2023, the Company granted 825,000 1.26 June 23, 2033 1,035,273 5.41% 176% 1.26 On January 23, 2024, the Company authorized an additional 1,060,458 1,187,826 1,166,826 2.11 January 23, 2034 1,166,826 2,461,404 5.22% 228% 2.11 4.40% 188% 2.11 On June 30, 2024, the Company granted 30,300 immediately on grant date. 0.55 June 30, 2034 16,625 4.40% 188% 0.55 On September 30, 2024, the Company granted 74,744 0.22 September 30, 2034 16,618 3.79% 184% 0.22 Option activity during the nine months ended September 30, 2024 and 2023 was as follows: Schedule of option activity Options Outstanding Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Options outstanding at December 31, 2022 1,759,599 $ 3.90 9.35 Options granted 825,000 1.26 Options outstanding at September 30, 2023 2,584,599 $ 3.06 8.97 Options outstanding at December 31, 2023 2,584,599 $ 3.06 8.71 Options granted 1,292,871 1.96 Options expired or cancelled or forfeited (8,500 ) 2.11 Options outstanding at September 30, 2024 3,868,970 $ 2.69 7.72 Options vested and exercisable at September 30, 2024 3,863,970 $ 2.69

Convertible Notes Payable

Convertible Notes Payable	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Convertible Notes Payable	Note 11 – 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 92% 0.55 0.20 On March 8, 2023, the Company issued and sold to Yorkville a Convertible Debenture in the principal amount of $ 5.0 4.5 500,000 0% 15% The Company recorded a debt discount related to identified embedded derivatives relating to the conversion features (see Note 12) 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. Yorkville fully converted the initial $ 5,000,000 10,622,119 On January 4, 2024, the Company and Yorkville terminated the Securities Purchase Agreement dated as of March 8, 2023, as amended, by the mutual consent of the parties, effective as of January 4, 2024. The First Convertible Debenture has been fully converted, and as of January 4, 2024, the obligation of the Company to issue and sell, and Yorkville’s obligation to purchase, the Second Convertible Debenture has been terminated. At the time of termination, there were no outstanding borrowings, advance notices or shares of Common Stock to be issued under the Securities Purchase Agreement. In addition, there were no fees due by the Company or Yorkville in connection with the termination of the Securities Purchase Agreement.

Derivative Liability

Derivative Liability	9 Months Ended
	Sep. 30, 2024
Derivative Liability
Derivative Liability	Note 12 – Derivative Liability The Company has determined that the conversion feature embedded in the convertible notes described in Note 11 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 the Binomial Black-Scholes Option Pricing model to value the conversion features. 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 Nine Months Ended September 30, 2023 Annual dividend yield — Expected life (years) 1.0 Risk-free interest rate 4.89% 5.56% Expected volatility 164% 185% Exercise price $ 0.35 3.53 Stock price $ 0.37 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	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 13 – Commitments and Contingencies Prior Relationship of Cardio with Boustead Securities, LLC At the commencement of efforts to pursue what ultimately ended in a 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, Pursuant to the Amendment Engagement, the parties agreed that the Company would pay Benchmark $230,000 at the closing of the business combination and an additional $435,000 on October 25, 2023. 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 2022, 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 Registration Statement, as amended and declared effective, 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. As of the date of filing of this Quarterly Report on Form 10-Q, no lawsuit has been filed against the Company by that firm. The firm has indicated its willingness to litigate the matter if a mutually satisfactory resolution cannot be agreed upon; however, Cardio believes that the final outcome will not have a material adverse impact on its financial condition. Northland Securities, Inc. In January 2024, following the Company’s termination of its agreement with Yorkville and in connection with the Company’s recent at the market offering and/or its February 2024 private placement, a managing director of Northland Securities, Inc. (“Northland”) contacted the Company claiming the right to be paid a fee of approximately $ 150,000 The Company cannot preclude the possibility that claims or lawsuits brought relating to any alleged securities law violations or breaches of fiduciary duty could potentially require significant time and resources to defend and/or settle and distract its management and board of directors from focusing on its business. Directors and Officers Insurance In connection with the Company’s various contractual obligations arising in the ordinary course of business, the Company is required to maintain insurance coverage for claims against its directors and officers. Notice of Non-Compliance with Nasdaq Listing Requirements On June 3, 2024, the Company received a letter from Nasdaq indicating that, for the previous 30 consecutive business days, the bid price for the Company’s common stock had closed below the minimum $ 1.00

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
Subsequent Events	Note 14 – Subsequent Events The Company Common Stock Issued Subsequent 10,096,657 2,596,434

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, Legacy Cardio. 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, which defines fair value as used in numerous accounting pronouncements, establishes a framework for measuring fair value and expands disclosure of fair value measurements. 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 nine months ended September 30, 2024 and 2023. Schedule of fair value measurements 2024 2023 Liabilities: Balance of derivative liabilities - beginning of period $ — $ — Issued — 9,192,672 Converted — (2,403,837 ) Change in fair value recognized in operations — (5,602,052 ) Balance of derivative liabilities - end of period $ — $ 1,186,783 The following table represents the Company’s derivative instruments that are measured at fair value on a recurring basis as of September 30, 2024, for each fair value hierarchy level: Schedule of fair value hierarchy level September 30, 2024 Derivative Liabilities Total Level I $ — $ — Level II $ — $ — Level III $ — $ —
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 offers its products, Epi+Gen CHD™ and PrecisionCHD™ via telemedicine providers, provider organizations such as concierge practices, longevity clinics, and risk-bearing provider organizations, and employer organizations. The Company is continuing to expand its markets and payment optionality, and therefore, other organization types not listed below may be added, and from time-to-time, there may be additional payment options. · Telemedicine For telemedicine, the telemedicine provider collects payments from patients upon completion of eligibility screening and test order. Patients then send their samples to the lab for biomarker assessments. The Company performs all quality control, analytical assessments and report generation and shares test reports with the ordering healthcare provider. Revenue is recognized upon invoicing the telemedicine providers. Telemedicine providers are invoiced at the end of each month for all tests completed since prior invoicing. · Provider organizations For provider organizations, the cost of each test is negotiated prior to testing commencing. Pricing is determined based largely on the provider organization type and testing volume commitment. Upon ordering a test, a patient’s sample is sent to the lab for biomarker assessments. The Company performs all quality control, analytical assessments and report generation and shares test reports with the ordering healthcare provider. Revenue is recognized upon invoicing the provider organization. The provider organization is invoiced the agreed upon pricing at the end of each month for all samples accepted or tests completed since prior invoicing. · Employer organizations For employer organizations, the cost of each test is negotiated prior to testing commencing. Pricing is determined based largely on testing volume commitment. Patient samples are sent to the lab for biomarker assessments. The Company performs all quality control, analytical assessments and report generation and shares test reports with the ordering healthcare provider. Revenue is recognized upon invoicing the employer organization. The employer organization is invoiced the agreed upon pricing once a heart disease fair is completed or all testing is completed. The Company accounts for revenue under Accounting Standards Update (“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 nine months ended September 30, 2024 and 2023 were $ 23,367 137,690 5,247 38,708
Advertising Costs	Advertising Costs The Company expenses advertising costs as incurred. Advertising costs of $ 144,240 115,226 52,059 34,067
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 Lab equipment 7 Leasehold improvements 7
Intangible Assets	Intangible Assets Intangible assets are acquired individually or as part of a group of assets, and are initially recorded at cost. The cost of a group of assets acquired in a transaction is allocated to the individual assets based on their relative fair values. Intangible assets are carried at cost less accumulated amortization and any recorded impairment. Intangible assets with finite useful lives are amortized using a straight-line method over the period of estimated useful life. The estimated useful life of the Company’s intangible assets (Know-how license) is 5
Patent Costs	Patent Costs The Company accounts for patents in accordance with ASC 350-30, General Intangibles Other than Goodwill
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets In accordance with ASC 360-10-35, the Company assesses the valuation of components of its 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.
Leases	Leases The Company accounts for leases under ASC 842, “Leases”. The Company determines if an arrangement is a lease or contains a lease at inception of the arrangement. Operating lease liabilities are recognized based on the present value of the remaining lease payments, discounted using the discount rate for the lease at the commencement date. As the rate implicit in the lease is not readily determinable for the operating lease, the Company generally uses an incremental borrowing rate based on information available at the commencement date to determine the present value of future lease payments. Operating lease right-of-use assets (“ROU assets”) represent the Company’s right to control the use of an identified asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. ROU assets are generally recognized based on the amount of the initial measurement of the lease liability. Lease expense is recognized on a straight-line basis over the lease term. The Company elected to keep leases with an initial term of 12 months or less off the balance sheet. ROU assets are reviewed for impairment when indicators of impairment are present. ROU assets from operating and finance leases are subject to the impairment guidance in ASC 360, Property, Plant, and Equipment, as ROU assets are long-lived nonfinancial assets. ROU assets are tested for impairment individually or as part of an asset group if the cash flows related to the ROU assets are not independent from the cash flows of other assets and liabilities. An asset group is the unit of accounting for long-lived assets to be held and used, which represents the lowest level for which identifiable cash flows are largely independent of the cash flows of other groups of assets and liabilities.
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, which requires the measurement of compensation expense for all share-based compensation granted to employees and non-employee directors at fair value on the date of grant and recognition of compensation expense over the related service period for awards expected to vest. The Company uses the Black-Scholes option pricing model to estimate the fair value of its stock options and warrants. The Black-Scholes option pricing model requires the input of highly subjective assumptions including the expected stock price volatility of the Company’s common stock, the risk free interest rate at the date of grant, the expected vesting term of the grant, expected dividends, and an assumption related to forfeitures of such grants. Changes in these subjective input assumptions can materially affect the fair value estimate of the Company’s stock options and warrants.
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. Under this method, deferred tax assets and liabilities are determined based on differences between financial reporting and tax bases of assets and liabilities, and are measured using the enacted tax rates and laws that are expected to be in effect when the differences are expected to reverse. 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. In accordance with this provision, tax positions must meet a more-likely-than-not recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position.
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 consolidated financial statements as a result of future adoption.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Schedule of fair value measurements	Schedule of fair value measurements 2024 2023 Liabilities: Balance of derivative liabilities - beginning of period $ — $ — Issued — 9,192,672 Converted — (2,403,837 ) Change in fair value recognized in operations — (5,602,052 ) Balance of derivative liabilities - end of period $ — $ 1,186,783
Schedule of fair value hierarchy level	Schedule of fair value hierarchy level September 30, 2024 Derivative Liabilities Total Level I $ — $ — Level II $ — $ — Level III $ — $ —
Schedule of estimated lives	Schedule of estimated lives Office and computer equipment 5 Furniture and fixtures 7 Lab equipment 7 Leasehold improvements 7

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
	Sep. 30, 2024
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Schedule of property and equipment 2024 2023 Office and computer equipment $ 17,394 $ 17,394 Furniture and fixtures 96,818 76,099 Lab equipment 170,423 — Leasehold improvements 502,155 482,170 Less: Accumulated depreciation (80,131 ) (3,790 ) Total $ 706,659 $ 571,873

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Schedule of intangible assets 2024 2023 Know-how license $ 80,000 $ 80,000 Less: Accumulated amortization (70,667 ) (58,667 ) Total $ 9,333 $ 21,333

Operating Leases (Tables)

Operating Leases (Tables)	9 Months Ended
	Sep. 30, 2024
Operating Leases
Schedule of operating lease ROU assets and operating lease liabilities	Schedule of operating lease ROU assets and operating lease liabilities September 30, December 31 2024 2023 Operating Lease: Operating lease right-of-use assets, net $ 473,984 $ 575,227 Current portion of operating lease liabilities $ 233,871 $ 223,929 Operating lease liabilities, net of current portion $ 486,597 $ 663,099
Schedule of future minimum payments due	Schedule of future minimum payments due 2024 (remaining period) $ 64,827 2025 260,611 2026 250,152 2027 102,060 2028 93,555 Total lease payments 771,205 Less: Imputed interest 50,737 Present value of lease liabilities $ 720,468 At September 30, 2024, the Company had the following future minimum payments due under the non-cancelable lease: 2024 (remaining period) $ 64,827 2025 260,611 2026 250,152 2027 102,060 2028 93,555 Total minimum lease payments $ 771,205
Schedule of cash paid and related right-of-use operating lease	Schedule of cash paid and related right-of-use operating lease Nine months Ended September 30, 2024 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 192,681 Right-of-use lease assets obtained in the exchange for lease liabilities: Operating leases $ 166,560

Earnings (Loss) Per Common Sh_2

Earnings (Loss) Per Common Share (Tables)	9 Months Ended
	Sep. 30, 2024
Basic and fully diluted income (loss) per common share:
Schedule of anti dilutive earning per share	Schedule of anti dilutive earning per share Nine months Ended September 30, 2024 2023 Stock warrants 8,528,766 7,854,620 Stock options 3,868,970 2,584,599 Total shares excluded from calculation 12,397,736 10,439,219

Stockholders_ Equity (Tables)

Stockholders’ Equity (Tables)	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
Schedule of warrant activity	Schedule of warrant activity Warrants Outstanding Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Warrants outstanding at December 31, 2022 7,954,620 $ 9.63 4.46 Warrants exercised (100,000 ) 3.90 Warrants outstanding at September 30, 2023 7,854,620 $ 9.70 3.97 Warrants outstanding at December 31, 2023 7,854,620 $ 9.70 3.72 Warrants granted 674,146 1.78 Warrants outstanding at September 30, 2024 8,528,766 $ 9.08 3.16
Schedule of option activity	Schedule of option activity Options Outstanding Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Options outstanding at December 31, 2022 1,759,599 $ 3.90 9.35 Options granted 825,000 1.26 Options outstanding at September 30, 2023 2,584,599 $ 3.06 8.97 Options outstanding at December 31, 2023 2,584,599 $ 3.06 8.71 Options granted 1,292,871 1.96 Options expired or cancelled or forfeited (8,500 ) 2.11 Options outstanding at September 30, 2024 3,868,970 $ 2.69 7.72 Options vested and exercisable at September 30, 2024 3,863,970 $ 2.69

Derivative Liability (Tables)

Derivative Liability (Tables)	9 Months Ended
	Sep. 30, 2024
Derivative Liability
Schedule of option liability	Schedule of option liability Nine Months Ended September 30, 2023 Annual dividend yield — Expected life (years) 1.0 Risk-free interest rate 4.89% 5.56% Expected volatility 164% 185% Exercise price $ 0.35 3.53 Stock price $ 0.37 5.32

Organization and Basis of Pre_2

Organization and Basis of Presentation (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ 1,412,566	$ 1,932,382	$ 6,864,145	$ 6,987,905
Accumulated deficit	$ 21,232,525		$ 21,232,525		$ 14,368,380

Merger Agreement and Reverse _2

Merger Agreement and Reverse Recapitalization (Details Narrative) - USD ($)	1 Months Ended		9 Months Ended
	Mar. 22, 2023	Oct. 25, 2022	Sep. 30, 2024	Oct. 24, 2023	Mar. 27, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Liabilities assumed	$ 854,475
Early payment discount	$ 74,025
Loans payable					$ 419,475
Post-merger liabilities balance				$ 435,000
Stock redeemed shares			6,465,452
Redemption percentage			99.50%
Redemption price per shre			$ 10.10
Redemption amount			$ 65,310,892
Reverse recapitalization shares			1,976,749
Common shares reversed			9,514,743
Recapitalization cost			$ 1,535,035
Two Investment Bankers [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Liabilities assumed payable		$ 928,500
Merger Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Cash Acquired from Acquisition		4,021
Liabilities assumed		$ 928,500

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Fair Value, Inputs, Level 3 [Member] - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Platform Operator, Crypto Asset [Line Items]
Balance of derivative liabilities - beginning of period
Issued		9,192,672
Converted		(2,403,837)
Change in fair value recognized in operations		(5,602,052)
Balance of derivative liabilities - end of period		$ 1,186,783

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details 1)	Sep. 30, 2024 USD ($)
Fair Value, Inputs, Level 1 [Member]
Platform Operator, Crypto Asset [Line Items]
Derivative liabilities
Fair Value, Inputs, Level 1 [Member] | Derivative Financial Instruments, Liabilities [Member]
Platform Operator, Crypto Asset [Line Items]
Derivative liabilities
Fair Value, Inputs, Level 2 [Member]
Platform Operator, Crypto Asset [Line Items]
Derivative liabilities
Fair Value, Inputs, Level 2 [Member] | Derivative Financial Instruments, Liabilities [Member]
Platform Operator, Crypto Asset [Line Items]
Derivative liabilities
Fair Value, Inputs, Level 3 [Member]
Platform Operator, Crypto Asset [Line Items]
Derivative liabilities
Fair Value, Inputs, Level 3 [Member] | Derivative Financial Instruments, Liabilities [Member]
Platform Operator, Crypto Asset [Line Items]
Derivative liabilities

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details 2)	Sep. 30, 2024
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
Lab Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	7 years
Leasehold Improvements [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		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Accounting Policies [Abstract]
Research and development expense	$ 5,247	$ 38,708	$ 23,367	$ 137,690
Advertising costs	52,059	$ 34,067	144,240	$ 115,226
Cash equivalents	0		0		$ 0
FDIC Insured limit	$ 250,000		$ 250,000
Useful life	5 years		5 years

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Office and computer equipment	$ 17,394	$ 17,394
Furniture and fixtures	96,818	76,099
Lab equipment	170,423
Leasehold improvements	502,155	482,170
Less: Accumulated depreciation	(80,131)	(3,790)
Total	$ 706,659	$ 571,873

Property and Equipment (Detai_2

Property and Equipment (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
Leasehold Improvements	$ 502,155		$ 502,155
Depreciation expense	$ 36,762	$ 1,377	$ 76,341	$ 1,377

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Know-how license	$ 80,000	$ 80,000
Less: Accumulated amortization	(70,667)	(58,667)
Total	$ 9,333	$ 21,333

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 4,000	$ 4,000	$ 12,000	$ 12,000

Patent Costs (Details Narrative

Patent Costs (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Legal fees			$ 651,463		$ 515,402
Accumulated amortization	$ 5,571		$ 5,571		$ 3,182
Estimated useful lives	5 years		5 years
Amortization expenses	$ 802	$ 802	$ 2,389	$ 2,380
Patents [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	14 years		14 years
Patents [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	15 years		15 years

Operating Leases (Details)

Operating Leases (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Operating Leases
Operating lease right-of-use assets, net	$ 473,984	$ 575,227
Current portion of operating lease liabilities	233,871	223,929
Operating lease liabilities, net of current portion	$ 486,597	$ 663,099

Operating Leases (Details 1)

Operating Leases (Details 1) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Operating Leases
2024 (remaining period)	$ 64,827
2025	260,611
2026	250,152
2027	102,060
2028	93,555
Total minimum lease payments	771,205
Less: Imputed interest	50,737
Present value of lease liabilities	$ 720,468	$ 642,523

Operating Leases (Details 2)

Operating Leases (Details 2)	9 Months Ended
	Sep. 30, 2024 USD ($)
Operating Leases
Operating cash flows from operating leases	$ 192,681
Operating leases	$ 166,560

Operating Leases (Details Narra

Operating Leases (Details Narrative) - USD ($)	3 Months Ended		4 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Nov. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Jan. 16, 2024	Dec. 31, 2023
Monthly rent payment			$ 8,505
Annually rent payment			$ 102,060
Premises allowance				$ 253,000
Amount receivable						$ 253,000
Reimbursement receivable							$ 253,000
ROU assets							663,875
Operating lease liabilities	$ 720,468			720,468			$ 642,523
Rental expense for operating leases	$ 66,667	$ 36,971		$ 158,065	$ 97,815
Lease One [Member]
Operating Lease, Weighted Average Remaining Lease Term	2 years 2 months 12 days			2 years 2 months 12 days
Lease Two [Member]
Operating Lease, Weighted Average Remaining Lease Term	4 years 2 months 12 days			4 years 2 months 12 days
Chicago [Member]
Borrowing rate				4.57%
IOWA
Borrowing rate				4.24%

Finance Agreement Payable (Deta

Finance Agreement Payable (Details Narrative) - USD ($)	1 Months Ended
	Oct. 25, 2023	Sep. 30, 2024	Dec. 31, 2023
Finance Agreement Payable
Financing agreement entered into for prepaid insurance	$ 467,500
Interest rate	8.95%
Maturity date	Aug. 25, 2024
Finance agreement payable		$ 0	$ 374,000
Prepaid expenses		550,000
Unamortized balance		$ 36,164	$ 449,041

Earnings (Loss) Per Common Sh_3

Earnings (Loss) Per Common Share (Details) - shares	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive shares	12,397,736	10,439,219
Stock Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive shares	8,528,766	7,854,620
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive shares	3,868,970	2,584,599

Stockholders' Equity (Details)

Stockholders' Equity (Details) - Warrant [Member] - $ / shares	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding, beginning	7,854,620	7,954,620	7,954,620
Weighted average exercise price outstanding, beginning	$ 9.70	$ 9.63	$ 9.63
Weighted average remaining contractual life	3 years 1 month 28 days	3 years 11 months 19 days	3 years 8 months 19 days	4 years 5 months 15 days
Warrants exercised		(100,000)
Weighted average exercise price, exercised		$ 3.90
Warrants granted	674,146
Weighted average exercise price, granted	$ 1.78
Warrants outstanding, ending	8,528,766	7,854,620	7,854,620	7,954,620
Weighted average exercise price outstanding, ending	$ 9.08	$ 9.70	$ 9.70	$ 9.63

Stockholders' Equity (Details 1

Stockholders' Equity (Details 1) - Stock Options [Member] - $ / shares	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding, beginning	2,584,599	1,759,599	1,759,599
Weighted average exercise price outstanding, beginning	$ 3.06	$ 3.90	$ 3.90
Weighted average remaining contractual life	7 years 8 months 19 days	8 years 11 months 19 days	8 years 8 months 15 days	9 years 4 months 6 days
Options granted	1,292,871	825,000
Weighted average exercise price granted	$ 1.96	$ 1.26
Options expired or cancelled or forfeited	(8,500)
Weighted average exercise price, Options expired or cancelled or forfeited	$ 2.11
Options outstanding, ending	3,868,970	2,584,599	2,584,599	1,759,599
Weighted average exercise price outstanding, ending	$ 2.69	$ 3.06	$ 3.06	$ 3.90
Options vested and exercisable	3,863,970
Weighted average exercise price vested and exercisable	$ 2.69

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative) - USD ($)				1 Months Ended				3 Months Ended			6 Months Ended	9 Months Ended
	Mar. 02, 2023	Oct. 25, 2022	May 06, 2022	Oct. 31, 2024	Jan. 23, 2024	Jun. 23, 2023	Apr. 30, 2022	Sep. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2024	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Mar. 08, 2023	Dec. 31, 2022	May 23, 2022	Oct. 01, 2019
Subsidiary, Sale of Stock [Line Items]
Principal amount															$ 11,200,000
Common stock issuance																		22,500
Common stock , per value								$ 0.00001				$ 0.00001		$ 0.00001
Warrant exercise price																	$ 6.21
Conversion of shares, shares	100,000									3,235,766			1,150,000
Conversion of shares, Value	$ 390,000									$ 3,300,000			$ 1,761,063
Expiration date							Jun. 30, 2027
Warrants issued								0				674,146
Restricted Stock Units (RSUs) [Member]
Subsidiary, Sale of Stock [Line Items]
Stock issued for services, shares								18,746		30,747		32,665	35,724
Stock issued for services, amount								$ 6,000		$ 22,000		$ 20,000	$ 32,000
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				$ 1.26		$ 0.22			$ 0.55	$ 0.22
Expiration date		May 06, 2032				Jun. 23, 2033					Jun. 30, 2034	Sep. 30, 2034
Options granted			513,413			825,000					30,300	74,744
Options issued		1,759,599
Stock options valued											$ 16,625	$ 16,618	$ 1,035,273
Risk free interest rate											4.40%	3.79%	5.41%
Volatility											188%	184%	176%
Exercise price								0.22		$ 1.26	$ 0.55	$ 0.22	$ 1.26
Number of shares granted												1,292,871	825,000
Sales Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares issued				10,096,657
Proceeds from issuance of common stock				$ 2,596,434
Warrant [Member]
Subsidiary, Sale of Stock [Line Items]
Warrant exercise price								$ 9.08		$ 9.70		$ 9.08	$ 9.70	$ 9.70		$ 9.63
Seven Accredited Investors [Member]
Subsidiary, Sale of Stock [Line Items]
Proceeds from issuance of common stock												$ 1,000,000
Placement agent fees												$ 100,000
Altitude Capital Group L L C [Member] | Placement Agent Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Placement agent agreement description												the Company entered into a Placement Agent Agreement with Altitude Capital Group, LLC, as placement agent (“Altitude Capital” or the “Placement Agent”). Pursuant to the Placement Agent Agreement, at closing, Altitude Capital was paid a cash commission equal to 10% of the gross proceeds received by the Company, plus 20% warrant coverage, providing Altitude Capital with the right to purchase 112,353 shares of Common Stock at $1.78 per share through February 2, 2030 (the “Placement Agent Warrants”).
Craig Hallum Capital Group LLC [Member] | Sales Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares issued								7,004,194				9,165,931
Proceeds from issuance of common stock								$ 2,001,897				$ 4,178,453
Placement agent fees												55,000
Sales commissions								$ 50,047				$ 104,446
Plan 2022 [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock issuance								3,265,516				3,265,516
Number of shares authorized					1,060,458
2022 Plan [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares authorized					1,060,458
Warrant exercise price					$ 2.11
Expiration date					Jan. 23, 2034
Stock options valued					$ 2,461,404
Number of shares granted					1,187,826
Number of stock option vested					1,166,826
2022 Plan [Member] | Equity Option [Member]
Subsidiary, Sale of Stock [Line Items]
Risk free interest rate												5.22%
Volatility												228%
Exercise price								$ 2.11				$ 2.11
2022 Plan [Member] | Stock Option 1 [Member]
Subsidiary, Sale of Stock [Line Items]
Risk free interest rate												4.40%
Volatility												188%
Exercise price								$ 2.11				$ 2.11
Legacy Cardio [Member]
Subsidiary, Sale of Stock [Line Items]
Conversion of aggregate shares												43,334
Principal amount								$ 433,334				$ 433,334
Manas Former Officers and Directors [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares transferred												1,625,000
Board Of Directors [Member]
Subsidiary, Sale of Stock [Line Items]
Stock issued for services, shares									35,212	147,060			231,092
Stock issued for services, amount									$ 50,000	$ 50,000			$ 150,000
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
Private Placement [Member] | Seven Accredited Investors [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares issued												561,793
Common stock , per value								$ 0.00001				$ 0.00001
Warrant exercise price								$ 0.78				$ 0.78
Private Placement [Member] | Seven Accredited Investors [Member] | Common Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares issued												561,793
Private Placement [Member] | Seven Accredited Investors [Member] | Warrant [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares issued												561,793

Convertible Notes Payable (Deta

Convertible Notes Payable (Details Narrative) - USD ($)		12 Months Ended
	Mar. 08, 2023	Dec. 31, 2023
Short-Term Debt [Line Items]
Principal amount	$ 11,200,000
Conversion price determined percentage	92%
Floor conversion price	$ 0.55
Decrease floor conversion price	$ 0.20
Yorkville Convertible Debenture [Member]
Short-Term Debt [Line Items]
Conversion of convertible debt		$ 5,000,000
Conversion of shares converted		10,622,119
Yorkville Convertible Debenture [Member]
Short-Term Debt [Line Items]
Principal amount	$ 5,000,000
Principal amount received	4,500,000
Debt Instrument original issue discount	$ 500,000
Interest outstanding principal balance accrues percentage	0%
Interest outstanding principal balance remains uncured percentage	15%

Derivative Liability (Details)

Derivative Liability (Details)	9 Months Ended
	Sep. 30, 2024 $ / shares
Annual dividend yield
Expected life (years)	1 year
Minimum [Member]
Risk-free interest rate	4.89%
Expected volatility	164%
Exercise price	$ 0.35
Stock price	$ 0.37
Maximum [Member]
Risk-free interest rate	5.56%
Expected volatility	185%
Exercise price	$ 3.53
Stock price	$ 5.32

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	1 Months Ended	9 Months Ended
	Jan. 31, 2024	Sep. 30, 2024	Jun. 03, 2024
Restructuring Cost and Reserve [Line Items]
Common stock bid price			$ 1
Northland Securities [Member]
Restructuring Cost and Reserve [Line Items]
Termination fee	$ 150,000
The Benchmark Company LLC Right Of First Refusal [Member]
Restructuring Cost and Reserve [Line Items]
Business combination reason, description		Pursuant to the Amendment Engagement, the parties agreed that the Company would pay Benchmark $230,000 at the closing of the business combination and an additional $435,000 on October 25, 2023.

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - Sales Agreement [Member]	1 Months Ended
	Oct. 31, 2024 USD ($) shares
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of common stock issued | shares	10,096,657
Proceeds from Issuance of Common Stock | $	$ 2,596,434