Gaxos.ai (GXAI) 10-Q 14 May 24 2024 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2024	May 10, 2024
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Amendment Flag	false
Document Period End Date	Mar. 31, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q1
Entity Information [Line Items]
Entity Registrant Name	GAXOS.AI INC.
Entity Central Index Key	0001895618
Entity File Number	001-41620
Entity Tax Identification Number	87-3288897
Entity Incorporation, State or Country Code	DE
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	101 Eisenhower Pkwy, Suite 300
Entity Address, City or Town	Roseland
Entity Address, State or Province	NJ
Entity Address, Postal Zip Code	07068
Entity Phone Fax Numbers [Line Items]
City Area Code	(973)
Local Phone Number	275-7428
Entity Listings [Line Items]
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Trading Symbol	GXAI
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		1,093,672

Balance Sheets

Balance Sheets - USD ($)	Mar. 31, 2024	Dec. 31, 2023
CURRENT ASSETS:
Cash	$ 3,312,277	$ 1,024,710
Short-term investments, at fair value	2,092,078	2,592,689
Accounts receivable	10	8
Prepaid expenses and other current assets	360,913	25,132
Total Current Assets	5,765,278	3,642,539
LONG-TERM ASSETS:
Property and equipment, net	67,733	52,606
Intangible assets, net	147,500
Digital currencies	801	801
Total Long-Term Assets	216,034	53,407
TOTAL ASSETS	5,981,312	3,695,946
CURRENT LIABILITIES:
Accounts payable	393,150	215,882
Accrued expenses	120,623	54,154
Total Current Liabilities	513,773	270,036
Total Liabilities	513,773	270,036
Commitments and Contingencies (See Note 7)
STOCKHOLDERS’ EQUITY:
Preferred stock; par value $0.0001; 5,000,000 shares authorized; No shares issued and outstanding on March 31, 2024 and December 31, 2023
Common stock; par value $0.0001: 50,000,000 shares authorized; 1,093,672 and 988,368 share issued and outstanding on March 31, 2024 and December 31, 2023, respectively	109	99
Additional paid-in capital	11,764,728	8,711,550
Accumulated other comprehensive (loss) income	(3,629)	95,785
Accumulated deficit	(6,293,669)	(5,381,524)
Total Stockholders’ Equity	5,467,539	3,425,910
Total Liabilities and Stockholders’ Equity	$ 5,981,312	$ 3,695,946

Balance Sheets (Parentheticals)

Balance Sheets (Parentheticals) - $ / shares	Mar. 31, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, authorized	5,000,000	5,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	50,000,000	50,000,000
Common stock, share issued	1,093,672	988,368
Common stock, shares outstanding	1,093,672	988,368

Statements of Operations and Co

Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Statement [Abstract]
REVENUES	$ 19
OPERATING EXPENSES:
Research and development	182,329	104,551
General and administrative	861,529	1,437,781
Total Operating Expenses	1,043,858	1,542,332
LOSS FROM OPERATIONS	(1,043,839)	(1,542,332)
OTHER INCOME:
Interest income	11,979	6,301
Realized gain on short-term investments	119,715
Total other income	131,694	6,301
NET LOSS	(912,145)	(1,536,031)
COMPREHENSIVE LOSS:
Net loss	(912,145)	(1,536,031)
Other comprehensive income:
Unrealized (loss) income on short-term investments	(99,415)	18,156
Comprehensive loss	$ (1,011,560)	$ (1,517,875)
NET LOSS PER COMMON SHARE:
Basic (in Dollars per share)	$ (0.91)	$ (1.64)
WEIGHTED AVERAGE COMMON SHARE OUTSTANDING:
Basic (in Shares)	1,005,558	938,435

Statements of Operations and _2

Statements of Operations and Comprehensive Loss (Unaudited) (Parentheticals) - $ / shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Statement [Abstract]
Diluted	$ (0.91)	$ (1.64)
Diluted	1,005,558	938,435

Statements of Changes in Stockh

Statements of Changes in Stockholders’ Equity (Unaudited) - USD ($)	Preferred Stock	Common Stock	Additional Paid-in Capital	Accumulated Other Comprehensive Income	Accumulated Deficit	Total
Balance at Dec. 31, 2022		$ 87	$ 2,119,073		$ (1,433,427)	$ 685,733
Balance (in Shares) at Dec. 31, 2022		868,154
Common shares issued for cash		$ 14	5,755,857			5,755,871
Common shares issued for cash (in Shares)		140,563
Accretion of stock option expense			870,572			870,572
Accumulated other comprehensive gain - short-term investments				18,156		18,156
Net loss					(1,536,031)	(1,536,031)
Balance at Mar. 31, 2023		$ 101	8,745,502	18,156	(2,969,458)	5,794,301
Balance (in Shares) at Mar. 31, 2023		1,008,717
Balance at Dec. 31, 2023		$ 99	8,711,550	95,785	(5,381,524)	3,425,910
Balance (in Shares) at Dec. 31, 2023		988,368
Common shares and warrants issued for cash, net		$ 11	159,049			159,060
Common shares and warrants issued for cash, net (in Shares)		108,000
Sale of pre-funded warrants for cash			2,897,924			2,897,924
Purchase and cancellation of treasury stock		$ (1)	(19,601)			(19,602)
Purchase and cancellation of treasury stock (in Shares)		(6,846)
Accretion of stock option expense			15,806			15,806
Rounding shares from reverse split (in Shares)		4,150
Accumulated other comprehensive gain - short-term investments				(99,414)		(99,414)
Net loss					(912,145)	(912,145)
Balance at Mar. 31, 2024		$ 109	$ 11,764,728	$ (3,629)	$ (6,293,669)	$ 5,467,539
Balance (in Shares) at Mar. 31, 2024		1,093,672

Statements of Cash Flows (Unaud

Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (912,145)	$ (1,536,031)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization expense	8,683	3,142
Stock-based compensation	15,806	870,572
Realized gain on short-term investments	(119,715)
Change in operating assets and liabilities:
Accounts receivable	(2)
Prepaid expenses and other current assets	(335,781)	(165,123)
Accounts payable	177,268	(119,399)
Accrued expenses	66,469	12,981
NET CASH USED IN OPERATING ACTIVITIES	(1,099,417)	(933,858)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of short-term investments	(2,095,707)	(3,491,242)
Proceeds from sale of short-term investments	2,616,619
Increase in capitalized internal-use software development costs	(21,310)
Purchase of intangible asset	(150,000)
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	349,602	(3,491,242)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from the sale of common stock	159,060	5,958,470
Proceeds from sale of pre-funded warrants	2,897,924
Purchase and cancellation of treasury shares	(19,602)
NET CASH PROVIDED BY FINANCING ACTIVITIES	3,037,382	5,958,470
NET INCREASE IN CASH	2,287,567	1,533,370
CASH, beginning of period	1,024,710	679,781
CASH, end of period	3,312,277	2,213,151
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Interest
Income taxes
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Reclassification of deferred offering costs to equity		202,599
Unrealized (loss) income on short-term investments	$ (99,414)	$ 18,156

Nature of Operations

Nature of Operations	3 Months Ended
	Mar. 31, 2024
Nature of Operations [Abstract]
NATURE OF OPERATIONS	NOTE 1 – NATURE OF OPERATIONS Gaxos.ai Inc. (formerly The NFT Gaming Company, Inc.) (the “Company”) was incorporated in the state of Wyoming on October 27, 2021 (“Inception”). On March 30, 2022, the Company reincorporated to the State of Delaware pursuant to a Plan of Conversion approved by the Board of Directors and a majority of the shareholders. On January 5, 2024, the Company changed its name from The NFT Gamimg Company, Inc. to Gaxos.ai Inc. The Company develops, designs, acquires, and manages games that offer affordable non-fungible tokens (NFTs) for unique and exclusive features, rewards, and opportunities. In addition to developing proprietary games, the Company’s platform will onboard third-party game publishers and provide access to blockchain and NFT architecture, product experiences, exclusive content, and revenue opportunities. On January 9, 2024, the Staff notified the Company that it has not regained compliance with Listing Rule 5550(a)(2) and was not eligible for a second 180-day period (the “Delisting Determination”). Further, unless the Company requested an appeal of the Delisting Determination to a Hearings Panel (the “Panel”), the Company’s securities would be scheduled for delisting from The Nasdaq Capital Market. In early January 2024, the Company submitted a request to the Panel to appeal the Delisting Determination, and on January 16, 2024, the Panel notified the Company that it received the request which stayed the suspension of the Company’s securities and the filing of the Form 25-NSE, pending the Hearing Panel’s final written decision. On March 22, 2024, the Company received written notice from the Panel that the Company regained compliance with the minimum bid price requirement under NASDAQ Listing Rule 5550(a)(2) for continued listing on the Nasdaq Capital Market. On February 28, 2024, a majority of the Company shareholders granted discretionary authority to the Company’s Board of Directors to amend the Company’s Certificate of Incorporation to effect one or more consolidations of the Company’s issued and outstanding shares of common stock, pursuant to which the shares of common stock would be combined and reclassified into on the basis of one share of common stock for each 12 shares of the Company’s common stock then issued and outstanding (the “Reverse Stock Split”). On March 7, 2024, the Company filed a Certificate of Amendment to the Amended and Restated Articles of Incorporation (the “Certificate of Amendment”) with the Secretary of State of the State of Delaware to effect a 1-for-12 reverse stock split with respect to the outstanding shares of the Company’s common stock. The Certificate of Amendment and the reverse stock split became effective on March 7, 2024. All share and per share data in the accompanying financial statements have been retroactively adjusted to reflect the effect of the Reverse Stock Split.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2024
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation This summary of significant account policies of the Company is presented to assist in understanding the Company’s financial statements. The financial statements and the notes are the representation of the Company’s management, who are responsible for their integrity and objectivity. These accounting policies conform to U.S. generally accepted accounting principles (“US GAAP”) and have been consistently applied in the preparation of the financial statements. The accompanying unaudited financial statements have been prepared on the basis of continuity of operations, realization of assets and the satisfaction of liabilities and commitments in the ordinary course of business. Management acknowledges its responsibility for the preparation of the accompanying unaudited financial statements which reflect all adjustments, consisting of normal recurring and non-recurring adjustments, considered necessary in its opinion for a fair statement of its financial position and the results of its operations for the periods presented. The accompanying unaudited financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (the “U.S. GAAP”) for interim financial information and with the instructions Article 8-03 of Regulation S-X. Operating results for interim periods are not necessarily indicative of results that may be expected for the fiscal year as a whole. Certain information and note disclosure normally included in financial statements prepared in accordance with U.S. GAAP has been condensed or omitted from these statements pursuant to such accounting principles and, accordingly, they do not include all the information and notes necessary for comprehensive financial statements. These unaudited financial statements should be read in conjunction with the summary of significant accounting policies and notes to the financial statements for the year ended December 31, 2023 included in the Company’s Annual Report on Form 10-K as filed with the Securities and Exchange Commission on March 27, 2024. Liquidity Liquidity is the ability of a company to generate funds to support its current and future operations, satisfy its obligations, and otherwise operate on an ongoing basis. On March 31, 2024, the Company had a cash balance of $3,312,277, had short-term investments of $2,092,078, and had working capital of $5,251,505. During the three months ended March 31, 2024, the Company used net cash in operations of $1,099,417. On March 13, 2024, the Company entered into a securities purchase agreement (the “Purchase Agreement”) with an institutional investor (“the “Purchaser”) for the issuance and sale in a private placement (the “Private Placement”). In connection with this Private Placement, the Company raised aggregate gross proceeds of $3,499,484 and received net proceeds of $3,056,984, net of offering costs of $382,500 and legal fees of $60,000 (See Note 6). Until such time the Company implements its growth strategy, it expects to continue to generate operating losses in the foreseeable future, mostly due to corporate overhead, research and development, and costs of being a public company. The Company believes that its existing working capital and cash on hand will provide sufficient cash to enable the Company to meet its operating needs and debt requirements for the next twelve months from the issuance date of this report. Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the unaudited financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates in the accompanying unaudited financial statements include valuation of intangible assets and other long-lived assets, estimates of deferred tax valuation allowances and the fair value of stock options issued for services. Fair Value Measurements and Fair Value of Financial Instruments The Company analyzes all financial instruments with features of both liabilities and equity under the Financial Accounting Standard Board’s (the “FASB”) accounting standard for such instruments. Under this standard, financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The Company identified the following assets or liabilities that are required to be presented on the balance sheet at fair value in accordance with Accounting Standards Codification (“ASC”) Topic 820. The three levels of the fair value hierarchy are as follows: ● Level 1 - Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date. ● Level 2 - Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data. ● Level 3 - Inputs are unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information. The following table represents the Company’s fair value hierarchy of its financial assets and liabilities measured at fair value on a recurring basis as of March 31, 2024 and December 31, 2023. March 31, 2024 December 31, 2023 Description Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Short-term investments $ 2,092,078 $ - $ - $ 2,592,689 $ - $ - The Company’s short-term investments are level 1 measurements and are based on the quoted fair value on each date. The carrying amounts reported in the balance sheets for cash, accounts receivable, prepaid expenses and other current assets, accounts payable, and accrued expenses approximate their fair market value based on the short-term maturity of these instruments. Cash and Cash Equivalents For purposes of the statements of cash flows, the Company considers all highly liquid instruments with a maturity of three months or less at the purchase date and money market accounts to be cash equivalents. The Company has no cash equivalents as of March 31, 2024 and December 31, 2023. The Company’s cash is held at major commercial banks, which may at times exceed the Federal Deposit Insurance Corporation (“FDIC”) limit. To date, the Company has not experienced any losses on its invested cash. Any loss incurred or a lack of access to such funds could have a significant adverse impact on the Company’s financial condition, results of operations, and cash flows. On March 31, 2024, the Company had approximately $3,044,000 of cash in excess of FDIC limits of $250,000. Accounts receivable The Company adopted ASC 326, “Financial Instruments - Credit Losses” on January 1, 2023 and recognizes an allowance for losses on accounts receivable in an amount equal to the estimated probable losses net of recoveries under the current expected credit loss method. The allowance is based on an analysis of historical bad debt experience, current receivables aging, and expected future write-offs, as well as an assessment of specific identifiable customer accounts considered at risk or uncollectible. The bad debt expense associated with the allowance for doubtful accounts related to accounts receivable is recognized in general and administrative expenses. As of March 31, 2024 and December 31, 2023, accounts receivable amounted to $10 and $8, respectively, and for the three months ended March 31, 2024 and 2023, the Company did not recognize any bad debt expense. Short-Term Investments The Company’s portfolio of short-term investments consists of marketable debt securities which are comprised solely of rated U.S. government securities with maturities of more than three months, but less than one year. The Company classifies these as available-for-sale at purchase date and will reevaluate such designation at each period end date. The Company may sell these marketable debt securities prior to their stated maturities depending upon changing liquidity requirements. These debt securities are classified as current assets in the balance sheets and recorded at fair value, with unrealized gains or losses included in accumulated other comprehensive income (loss) on the balance sheet and as a component of the statements of comprehensive loss. Gains and losses are recognized when realized. Gains and losses are determined using the specific identification method and are reported in other income (expense), net in the statements of operations. An impairment loss may be recognized when the decline in fair value of the debt securities is determined to be other-than-temporary. The Company evaluates its investments for other-than-temporary declines in fair value below the cost basis each quarter, or whenever events or changes in circumstances indicate that the cost basis of the short-term investments may not be recoverable. The evaluation is based on a number of factors, including the length of time and the extent to which the fair value has been below the cost basis, as well as adverse conditions related specifically to the security, such as any changes to the credit rating of the security and the intent to sell or whether the Company will more likely than not be required to sell the security before recovery of its amortized cost basis. The Company recorded $(99,015) and $18,156 of unrealized (loss) income as a component of other comprehensive loss for the three months ended March 31, 2024 and 2023, respectively. During the three months ended March 31, 2024 and 2023, the Company recognized a gain on sale of short-term investments of $119,715 and $0, respectively. Accounting for Digital Currencies and Other Digital Assets The Company accounts for digital currencies and other digital assets as indefinite-lived intangible assets and accounts for them at historical cost in accordance with ASC 350, Intangibles - Goodwill and Other Intangible Assets As of December 31, 2023, the Company’s digital currencies consisted of 1,553.37 units of Polygon (MATIC), an Ethereum token. Property and Equipment Property and equipment are stated at cost and are depreciated using the straight-line method over their estimated useful lives. Maintenance and repairs are charged to expense as incurred. When assets are retired or disposed of, the cost and accumulated depreciation are removed from the accounts, and any resulting gains or losses are included in income in the year of disposition. The Company examines the possibility of decreases in the value of these assets when events or changes in circumstances reflect the fact that their recorded value may not be recoverable. Property and equipment includes capitalized internal-use software development costs. Costs incurred to develop internal-use software, including game development, are expensed as incurred during the preliminary project stage. Internal-use software development costs are capitalized during the application development stage, which is after: (i) the preliminary project stage is completed; and (ii) management authorizes and commits to funding the project and it is probable the project will be completed and used to perform the function intended. Capitalization ceases at the point the software project is substantially complete and ready for its intended use, and after all substantial testing is completed. Upgrades and enhancements are capitalized if it is probable that those expenditures will result in additional functionality. Amortization is provided for on a straight-line basis over the expected useful life of the internal-use software development costs and related upgrades and enhancements, which currently is three years. When existing software is replaced with new software, the unamortized costs of the old software are expensed when the new software is ready for its intended use. Intangible Assets Intangible assets, consisting of software licenses and technology licenses, are carried at cost less accumulated amortization, computed using the straight-line method over the estimated useful life of 5 years, less any impairment charges. Stock-based Compensation Stock-based compensation is accounted for based on the requirements of ASC 718 – “Compensation–Stock Compensation Income Taxes Deferred income taxes are provided using the liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carryforwards, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of the changes in tax laws and rates of the date of enactment. When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Applicable interest and penalties associated with unrecognized tax benefits are classified as additional income taxes in the statements of operations. Revenue Recognition The Company follows Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers (“ASC 606”). This standard establishes a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers. ASC 606 requires an entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services and also requires certain additional disclosures. In accordance with ASU Topic 606 - Revenue from Contracts with Customers Step 1: Identify the contract(s) with a customer. Step 2: Identify the performance obligations in the contract. Step 3: Determine the transaction price. Step 4: Allocate the transaction price to the performance obligations in the contract. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. The Company plans to generate revenue from the following sources: ● The Company generates revenue from the sale of our in-game items to our customers. Revenue generated from such sales, primarily through the app stores, such as Google Play Store or Apple App Store, is recognized upon delivery of the in-game items to the customer, which is when the Company completes its sole performance obligation. Fees incurred by the Company, such as commissions to the app stores, are recognized in operating expenses. ● The Company plans to generate revenue from advertising fees paid by game advertisers, developers, hardware companies, or other strategic partners to the Company for promotion on our platform. Revenues from these fees will be recognized ratably over the agreed upon advertising service period and upon delivery of agreed upon advertising services, which constitutes satisfaction of the performance obligation. ● The Company plans to generate royalty revenues when a third party sells one of our NFTs on a third-party platform. We will recognize royalty revenue when it is probable that we will collect the royalty fee owed which is typically when we receive notification from the third-party platform that an NFT has been sold, which constitutes satisfaction of the performance obligation. In the instance where the Company will receive royalty payments when a customer disposes of an in-game NFT in the secondary market on a third-party platform or any other payment that is not in fiat currency, the Company will recognize the revenue in accordance with ASC 606-10-32-21, “ Noncash Consideration” Research and Development Research and development costs incurred in the development of the Company’s products are expensed as incurred and include costs such as labor and outside development costs, software license fees, materials, and other allocated costs incurred. Net Loss per Share The Company computes net loss per share in accordance with ASC 260-10, “Earnings Per Share.” “as if converted” Pursuant to ASC 260-10-45, basic loss per common share is computed by dividing net loss attributable to common stockholders by the weighted average number of shares of common stock outstanding for the period presented. Diluted loss per share is computed by dividing net loss attributable to common stockholders by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during the period. The following were excluded from the computation of diluted shares outstanding as they would have had an anti-dilutive impact on the Company’s net loss. March 31, 2024 2023 Common stock equivalents: Warrants 1,835,474 11,245 Stock options 44,583 38,333 Total 1,880,057 49,578 Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Short-Term Investments

Short-Term Investments	3 Months Ended
	Mar. 31, 2024
Short-Term Investments [Abstract]
SHORT-TERM INVESTMENTS	NOTE 3 – SHORT-TERM INVESTMENTS On March 31, 2024, the Company’s short-term investments consisted of the following: Cost Cumulative Fair Value US Treasury bills $ 2,095,707 $ (3,629 ) $ 2,092,078 Total short-term investments $ 2,095,707 $ (3,629 ) $ 2,092,078 On December 31, 2023, the Company’s short-term investments consisted of the following: Cost Cumulative Fair Value US Treasury bills $ 2,496,904 $ 95,785 $ 2,592,689 Total short-term investments $ 2,496,904 $ 95,785 $ 2,592,689

Property and Equipment

Property and Equipment	3 Months Ended
	Mar. 31, 2024
Property and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4 – PROPERTY AND EQUIPMENT On March 31, 2024 and December 31, 2023, property and equipment consisted of the following: Useful life March 31, December 31, Capitalized internal-use software development costs 3 years $ 78,281 $ 56,971 Less: accumulated amortization (10,548 ) (4,365 ) $ 67,733 $ 52,606 During the three months ended March 31, 2024 and 2023, internal-use software development costs of $21,310 and $0 have been capitalized into property and equipment and are being amortized over 36 months, respectively. For the three months ended March 31, 2024 and 2023, amortization of capitalized internal-use software development costs amounted to $6,183 and $0, respectively.

Intangible Asset

Intangible Asset	3 Months Ended
	Mar. 31, 2024
Intangible Asset [Abstract]
INTANGIBLE ASSET	NOTE 5 – INTANGIBLE ASSET On March 31, 2024 and December 31, 2023, intangible asset consisted of the following: Useful life March 31, December 31, License 5 years $ 150,000 $ - Less: accumulated amortization (2,500 ) - $ 147,500 $ - On August 29, 2022, the Company entered into a Software and Patent License Agreement (the “License Agreement”) with Columbia University (“Columbia”), whereby the Company obtained a license from Columbia with respect to software and intellectual property rights and patents. In connection with the License Agreement, Columbia granted to the Company a royalty-bearing, exclusive, worldwide, non-transferable license under the License Agreement, to discover, develop, manufacture, have made, use, sell, offer to sell, have sold, import, export, distribute, rent or lease licensed products and copy, use, modify, and create derivative works from licensed software and technical information during the term of the License Agreement. On August 9, 2023 and effective August 1, 2023, the Company and Columbia University agreed to the termination of the License Agreement. Based on management’s analysis, the Company determined the Licenses were not commercially viable in the current competitive landscape. The termination of the Agreement will not have any impact on the Company’s future revenues. Accordingly, as of December 31, 2023, the Company wrote off the remaining unamortized book value of the intangible asset of $52,363, and during the year ended December 31, 2023, the Company recorded an impairment loss of $52,363, which was included in operating expenses. On March 4, 2024, the Company entered into a Purchase Agreement with a third party to acquire certain technology and computer code. The Purchase Agreement grants the Company a perpetual, worldwide, non-exclusive, non-transferable, royalty free, fully paid license to (a) modify and create derivative works from certain technology and related codebase including, but not limited to, “Habit-tracking Module,” “Administrative Panel,” and related computer code. The aggregate purchase price was $150,000 and is included in intangible assets on the accompanying balance sheet. The purchase price of $150,000 is payable in 4 monthly installments of $37,500, beginning on March 15, 2024. For the three months ended March 31, 2024 and 2023, amortization of intangible assets based on an estimated useful life of 5 years, including amortization expense related to the License Agreement prior to the impairment loss as discussed above, amounted to $2,500 and $3,142, respectively. Amortization of the intangible asset attributable to future periods is as follows: Year ending March 31: Amount 2025 $ 30,000 2026 30,000 2027 30,000 2028 30,000 2029 27,500 $ 147,500

Stockholders_ Equity

Stockholders’ Equity	3 Months Ended
	Mar. 31, 2024
Stockholders’ Equity [Abstract]
STOCKHOLDERS' EQUITY	NOTE 6 – STOCKHOLDERS’ EQUITY Preferred Stock The Company is authorized to issue 5,000,000 shares of its $0.0001 par value preferred stock. The Company’s board of directors will have the authority to fix and determine the relative rights and preferences of preferred shares, as well as the authority to issue such shares, without further stockholder approval. As of March 31, 2024 and December 31, 2023, no Common Stock 2023 Stock Repurchase Plan On March 20, 2023, the Board of Directors of the Company approved a stock repurchase program authorizing the purchase of up to $500,000 of the Company’s common stock until December 31, 2023 (the “2023 Stock Repurchase Program”). On January 1, 2024, the Board of Directors of the Company approved an extension of the previously announced stock repurchase program authorizing the purchase of up to $500,000 of the Company’s common stock until March 31, 2024. In connection with the 2023 Stock Repurchase Program, from January 1, 2024 to March 31, 2024, the Company purchased and cancelled 6,846 shares of its common stock for $19,602, or at an average price of $2.86 per share. Initial Public Offering On February 17, 2023, the Company completed the IPO and sold 140,563 shares of its common stock at a price to the public of $49.80 per share for gross proceeds of $7,000,000. The Company received net proceeds of $5,958,470 which is net of offering expenses of $1,041,530. Additionally, the Company reclassified deferred offering costs of $202,599 which were paid and deferred as of December 31, 2022 as a charge to additional paid in capital as equity issuance costs. In connection with the IPO, the Company issued 11,245 warrants to the placement agent. The warrants are exercisable at $54.78 per share and expire on February 14, 2028. The fair value of these warrant of $3,657,258 was estimated on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions: dividend yield of 0%; expected volatility of 69.8%; risk-free interest rate of 4.03%; and an estimated holding period of 5 years. These warrants had no financial statement impact as they were considered to be equity issuance costs. Private Placement On March 13, 2024, the Company entered into a securities purchase agreement (the “Purchase Agreement”) with an institutional investor (“the “Purchaser”) for the issuance and sale in a private placement (the “Private Placement”) of aggregate Units consisting of (i) 108,000 shares of the Company’s common stock, (ii) series A warrants to purchase up to 628,367 shares of the Company’s common stock (the “Series A Warrants”), and (iii) series B warrants to purchase up to 628,367 shares of the Company’s common stock (the “Series B Warrants” and together with the Series A Warrants, the “Common Warrants”). The purchase price of each Unit consisted of one share of the Company’s common stock and associated Common Warrants, was $5.57 per Unit for aggregate gross proceeds of $601,560. Additionally, the Company sold pre-funded warrants to purchase up to 520,367 shares of the Company’s common stock (the “Pre-Funded Warrants”). Pre-funded Warrants are a type of warrant that allows the warrant holder to purchase a specified number of a company’s securities at a nominal exercise price. The purchase price of each Pre-Funded Warrant was $5.569 for aggregate gross proceeds of $2,897,924. In connection with this Private Placement, the Company raised aggregate gross proceeds of $3,499,484 and received net proceeds of $3,056,984, net of offering costs paid to the placement agent (see below) of $382,500 and legal fees of $60,000, which were charged to additional paid-in capital against the gross proceeds. The Company is using the net proceeds received from the Private Placement for general corporate purposes and working capital. The Common Warrants are exercisable immediately upon issuance at an exercise price of $5.50 per share. The Series A Warrants will expire five and one-half years from the date of issuance and the Series B Warrants will expire twenty-four months from the date of issuance. The Pre-Funded Warrants are exercisable immediately upon issuance at a nominal exercise price of $0.001 and may be exercised at any time until the Pre-Funded Warrants are exercised in full. A holder of Pre-Funded Warrants or Common Warrants (together with its affiliates) may not exercise any portion of a warrant to the extent that the holder would own more than 4.99% (or, at the election of the holder 9.99%) of the Company’s outstanding Common Stock immediately after exercise. In connection with the Private Placement, the Company entered into a registration rights agreement (the “Registration Rights Agreement”), dated as of March 13, 2024, with the Purchaser, pursuant to which the Company agreed to prepare and file a registration statement with the Securities and Exchange Commission (the “ SEC H.C. Wainwright & Co., LLC (“Wainwright”) acted as the Company’s exclusive placement agent in connection with the Private Placement, pursuant to that certain engagement letter, dated as of March 7, 2024 and as amended on March 13, 2024, between the Company and Wainwright (the “Engagement Letter”). Pursuant to the Engagement Letter, the Company paid Wainwright (i) a total cash fee equal to 7.5% of the aggregate gross proceeds of the Private Placement and (ii) a management fee of 1.0% of the aggregate gross proceeds of the Private Placement. In addition, the Company agreed to pay Wainwright certain expenses and issued to Wainwright or its designees warrants (the “Placement Agent Warrants”) to purchase up to an aggregate of 47,128 shares of the Company’s common stock at an exercise price equal to $6.9625 per share. The Placement Agent Warrants are exercisable immediately upon issuance and have a term of exercise equal to five and a half years from the date of issuance. The fair value of the Placement Agent Warrants of $318,900 was calculated using the Binomial Lattice valuation model, which is considered an offering cost and is netted against the net proceeds received. In addition, pursuant to the Engagement Letter, the Company agreed that upon any exercise for cash of any privately placed warrants issued to investors in an offering covered by the Engagement Letter, the Company shall (i) pay Wainwright a cash fee of 7.5% and a management fee of 1.0% of the aggregate gross exercise paid in cash with respect thereto, and (ii) issue warrants to purchase that number of shares of common stock equal to 7.5% of the aggregate number of shares of common stock underlying the warrants that were exercised. The Placement Agent Warrants were valued on the date of issuance using Binomial Lattice valuation model with the following assumptions: March 15, 2024 Dividend rate — % Term (in years) 5.5 years Volatility 186.5 % Risk—free interest rate 4.33 % The risk-free interest rate is based on the U.S. Treasury rates at the date of issuance with a maturity date approximately equal to the expected life at issuance date. Volatility is based on historical and expected future volatility of the Company’s common stock. The Company has not historically issued any dividends and does not expect to in the future. 2022 Equity Incentive Plan On March 30, 2022, the Company’s Board of Directors authorized and adopted the 2022 Equity Incentive Plan (the “2022 Plan”) and reserved 208,333 shares of common stock for issuance thereunder. The 2022 Plan was approved by shareholders on March 30, 2022. The 2022 Plan’s purpose is to encourage ownership in the Company by employees, officers, directors and consultants whose long-term service the Company considers essential to its continued progress and, thereby, encourage recipients to act in the stockholders’ interest and share in the Company’s success. The 2022 Plan provides for the issuance of incentive stock options, non-statutory stock options, stock appreciation rights (“SARs”), restricted stock, restricted stock units (“RSUs”), and other stock-based awards. Stock Options On February 14, 2023, the Company granted aggregate stock options to purchase 33,333 of the Company’s common stock at an exercise price of $49.80 per share to the Company’s chief executive officer, an executive officer, and employee and consultants pursuant to the 2022 Equity Incentive Plan. The grant date of the stock options was February 14, 2023 and the options expire on February 14, 2033. The options vest as to (i) 28,333 of such options on February 14, 2023; and (ii) the remaining 5,000 options vest quarterly (417 each quarter) beginning on May 14, 2023 and each quarter thereafter through February 14, 2026. The stock options were valued at $1,023,290 on the grant date using a Black-Scholes option pricing model which will be recognized as stock-based compensation expense over the vesting period. On March 6, 2023, the Company granted stock options to purchase 5,000 of the Company’s common stock at an exercise price of $49.80 per share to the Company’s board of directors pursuant to the 2022 Equity Incentive Plan. The grant date of the stock options was March 6, 2023 and the options expire on March 6, 2028. The options vest on the one-year anniversary of the stock option grant on March 6, 2024. The stock options were valued at the grant date using a Black-Scholes option pricing model which will be recognized as stock-based compensation expense over the vesting period. The stock options were valued at $33,972 on the grant date using a Black-Scholes option pricing model which will be recognized as stock-based compensation expense over the vesting period. On March 5, 2024, the Company granted stock options to purchase an aggregate of 6,249 (2,083 stock options to each director) shares of the Company’s common stock at an exercise price of $6.00 per share to the Company’s board of directors pursuant to the 2022 Equity Incentive Plan. The grant date of the stock options was March 5, 2024 and the options expire on March 5, 2029. The options vest on the one-year anniversary of the stock option grant on March 5, 2025. The stock options were valued on the grant date at an aggregate fair value of $33,880 using a Black-Scholes option pricing model which will be recognized as stock-based compensation expense over the vesting period. On March 7, 2024, the Company entered into Advisory Board Agreements (the Advisory Agreements”) with three members of the Company’s Medical Advisory Board. In connection with the Advisory Agreements, each medical Board member shall be paid an annual cash fee of $40,000 paid quarterly, and Company shall grant each Medical Advisory Board member stock options to purchase 4,167 shares of the Company’s common stock. As of the date of this report, the Company has not granted these options and the terms of the options are unknown. The stock options will be valued on the grant date using a Black-Scholes option pricing model which will be recognized as stock-based professional fees over the vesting period. The stock options were valued at the grant date using a Black-Scholes option pricing model with the following assumptions: Three Months Ended Three Months Ended Dividend rate — % — % Term (in years) 3.0 years 3.0 to 6.0 years Volatility 184.6 % 68.8% to 71.6 % Risk—free interest rate 4.32 % 3.95% to 4.00 % The expected terms of the options are based on evaluations of historical and expected future employee exercise behavior using the simplified method. The risk-free interest rate is based on the U.S. Treasury rates at the date of grant with maturity dates approximately equal to the expected life at grant date. Volatility is based on historical and expected future volatility of the Company’s common stock. The Company has not historically issued any dividends and does not expect to in the future. During the three months ended March 31, 2024 and 2023, the Company recognized total stock-based expenses related to stock options of $15,806 and $870,572, respectively, which has been reflected in general and administrative expenses on the statements of operations and comprehensive loss. As of March 31, 2024, a balance of $138,982 remains to be expensed over future vesting periods related to unvested stock options issued for services to be expensed over a weighted average period of 1.75 years. Stock option activity during the three months ended March 31, 2024 is summarized as follows: Number of Weighted Weighted Balance on December 31, 2023 38,334 $ 49.80 8.49 Granted 6,249 6.00 - Balance on March 31, 2024 44,583 $ 43.66 7.77 Options exercisable on March 31, 2024 35,001 $ 49.80 8.17 Weighted average fair value of options granted during the period - $ 5.82 - On March 31, 2024, the aggregate intrinsic value of options outstanding was $875. Stock Warrants In connection with the IPO, in February 2023, the Company issued 11,245 fully vested warrants to the placement agent. The warrants are exercisable at $54.78 per share and expire on February 14, 2028. The warrants were considered equity issuance costs; therefore, there was no financial statement impact for the grant during the year ended December 31, 2023. On March 13, 2024, the Company entered into a Purchase Agreement with an institutional investor (“the “Purchaser”) for the issuance and sale in a private placement (the “Private Placement”) of aggregate Units consisting of (i) 108,000 shares of the Company’s common stock, (ii) series A warrants to purchase up to 628,367 shares of the Company’s common stock (the “Series A Warrants”), and (iii) series B warrants to purchase up to 628,367 shares of the Company’s common stock (the “Series B Warrants” and together with the Series A Warrants, the “Common Warrants”). Additionally, the Company sold pre-funded warrants to purchase up to 520,367 shares of the Company’s common stock (the “Pre-Funded Warrants”). Pre-funded Warrants are a type of warrant that allows the warrant holder to purchase a specified number of a company’s securities at a nominal exercise price. The Common Warrants are exercisable immediately upon issuance at an exercise price of $5.50 per share. The Series A Warrants will expire five and one-half years from the date of issuance and the Series B Warrants will expire twenty-four months from the date of issuance. The Pre-Funded Warrants are exercisable immediately upon issuance at a nominal exercise price of $0.001 and may be exercised at any time until the Pre-Funded Warrants are exercised in full. A holder of Pre-Funded Warrants or Common Warrants (together with its affiliates) may not exercise any portion of a warrant to the extent that the holder would own more than 4.99% (or, at the election of the holder 9.99%) of the Company’s outstanding Common Stock immediately after exercise. Additionally, in connection with the Private Placement, the Company issued 47,128 placement agent warrants, which are exercisable for a period of five and one-half years from the issuance date at an original exercise price of $6.9625 per share. The fair value of the Placement Agent Warrants of $318,900 was calculated using the Binomial Lattice valuation model, which is considered an offering cost and is netted against the net proceeds received (See Private Placement above). Warrant activity for the three months ended March 31, 2024 is summarized as follows: Number of Weighted Weighted Aggregate Balance Outstanding, December 31, 2023 11,245 $ 54.78 4.13 $ - Granted 1,824,229 3.97 - - Balance Outstanding, March 31, 2024 1,835,474 $ 4.28 4.19 $ 3,998,843 Exercisable, March 31, 2024 1,835,474 $ 4.28 4.19 $ 3,998,843

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2024
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 7 – COMMITMENTS AND CONTINGENCIES Employment Agreement On February 17, 2023, the Company entered into an executive employment agreement with Vadim Mats, the Company’s Chief Executive Officer (CEO) in connection with the Company’s initial public offering (the “ IPO

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ (912,145)	$ (1,536,031)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Mar. 31, 2024
Trading Arrangements, by Individual
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

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended
	Mar. 31, 2024
Summary of Significant Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation This summary of significant account policies of the Company is presented to assist in understanding the Company’s financial statements. The financial statements and the notes are the representation of the Company’s management, who are responsible for their integrity and objectivity. These accounting policies conform to U.S. generally accepted accounting principles (“US GAAP”) and have been consistently applied in the preparation of the financial statements. The accompanying unaudited financial statements have been prepared on the basis of continuity of operations, realization of assets and the satisfaction of liabilities and commitments in the ordinary course of business. Management acknowledges its responsibility for the preparation of the accompanying unaudited financial statements which reflect all adjustments, consisting of normal recurring and non-recurring adjustments, considered necessary in its opinion for a fair statement of its financial position and the results of its operations for the periods presented. The accompanying unaudited financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (the “U.S. GAAP”) for interim financial information and with the instructions Article 8-03 of Regulation S-X. Operating results for interim periods are not necessarily indicative of results that may be expected for the fiscal year as a whole. Certain information and note disclosure normally included in financial statements prepared in accordance with U.S. GAAP has been condensed or omitted from these statements pursuant to such accounting principles and, accordingly, they do not include all the information and notes necessary for comprehensive financial statements. These unaudited financial statements should be read in conjunction with the summary of significant accounting policies and notes to the financial statements for the year ended December 31, 2023 included in the Company’s Annual Report on Form 10-K as filed with the Securities and Exchange Commission on March 27, 2024.
Liquidity	Liquidity Liquidity is the ability of a company to generate funds to support its current and future operations, satisfy its obligations, and otherwise operate on an ongoing basis. On March 31, 2024, the Company had a cash balance of $3,312,277, had short-term investments of $2,092,078, and had working capital of $5,251,505. During the three months ended March 31, 2024, the Company used net cash in operations of $1,099,417. On March 13, 2024, the Company entered into a securities purchase agreement (the “Purchase Agreement”) with an institutional investor (“the “Purchaser”) for the issuance and sale in a private placement (the “Private Placement”). In connection with this Private Placement, the Company raised aggregate gross proceeds of $3,499,484 and received net proceeds of $3,056,984, net of offering costs of $382,500 and legal fees of $60,000 (See Note 6).
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the unaudited financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates in the accompanying unaudited financial statements include valuation of intangible assets and other long-lived assets, estimates of deferred tax valuation allowances and the fair value of stock options issued for services.
Fair Value Measurements and Fair Value of Financial Instruments	Fair Value Measurements and Fair Value of Financial Instruments The Company analyzes all financial instruments with features of both liabilities and equity under the Financial Accounting Standard Board’s (the “FASB”) accounting standard for such instruments. Under this standard, financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The Company identified the following assets or liabilities that are required to be presented on the balance sheet at fair value in accordance with Accounting Standards Codification (“ASC”) Topic 820. The three levels of the fair value hierarchy are as follows: ● Level 1 - Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date. ● Level 2 - Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data. ● Level 3 - Inputs are unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information. The following table represents the Company’s fair value hierarchy of its financial assets and liabilities measured at fair value on a recurring basis as of March 31, 2024 and December 31, 2023. March 31, 2024 December 31, 2023 Description Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Short-term investments $ 2,092,078 $ - $ - $ 2,592,689 $ - $ - The Company’s short-term investments are level 1 measurements and are based on the quoted fair value on each date. The carrying amounts reported in the balance sheets for cash, accounts receivable, prepaid expenses and other current assets, accounts payable, and accrued expenses approximate their fair market value based on the short-term maturity of these instruments.
Cash and Cash Equivalents	Cash and Cash Equivalents For purposes of the statements of cash flows, the Company considers all highly liquid instruments with a maturity of three months or less at the purchase date and money market accounts to be cash equivalents. The Company has no cash equivalents as of March 31, 2024 and December 31, 2023. The Company’s cash is held at major commercial banks, which may at times exceed the Federal Deposit Insurance Corporation (“FDIC”) limit. To date, the Company has not experienced any losses on its invested cash. Any loss incurred or a lack of access to such funds could have a significant adverse impact on the Company’s financial condition, results of operations, and cash flows. On March 31, 2024, the Company had approximately $3,044,000 of cash in excess of FDIC limits of $250,000.
Accounts receivable	Accounts receivable The Company adopted ASC 326, “Financial Instruments - Credit Losses” on January 1, 2023 and recognizes an allowance for losses on accounts receivable in an amount equal to the estimated probable losses net of recoveries under the current expected credit loss method. The allowance is based on an analysis of historical bad debt experience, current receivables aging, and expected future write-offs, as well as an assessment of specific identifiable customer accounts considered at risk or uncollectible. The bad debt expense associated with the allowance for doubtful accounts related to accounts receivable is recognized in general and administrative expenses. As of March 31, 2024 and December 31, 2023, accounts receivable amounted to $10 and $8, respectively, and for the three months ended March 31, 2024 and 2023, the Company did not recognize any bad debt expense.
Short-Term Investments	Short-Term Investments The Company’s portfolio of short-term investments consists of marketable debt securities which are comprised solely of rated U.S. government securities with maturities of more than three months, but less than one year. The Company classifies these as available-for-sale at purchase date and will reevaluate such designation at each period end date. The Company may sell these marketable debt securities prior to their stated maturities depending upon changing liquidity requirements. These debt securities are classified as current assets in the balance sheets and recorded at fair value, with unrealized gains or losses included in accumulated other comprehensive income (loss) on the balance sheet and as a component of the statements of comprehensive loss. Gains and losses are recognized when realized. Gains and losses are determined using the specific identification method and are reported in other income (expense), net in the statements of operations. An impairment loss may be recognized when the decline in fair value of the debt securities is determined to be other-than-temporary. The Company evaluates its investments for other-than-temporary declines in fair value below the cost basis each quarter, or whenever events or changes in circumstances indicate that the cost basis of the short-term investments may not be recoverable. The evaluation is based on a number of factors, including the length of time and the extent to which the fair value has been below the cost basis, as well as adverse conditions related specifically to the security, such as any changes to the credit rating of the security and the intent to sell or whether the Company will more likely than not be required to sell the security before recovery of its amortized cost basis. The Company recorded $(99,015) and $18,156 of unrealized (loss) income as a component of other comprehensive loss for the three months ended March 31, 2024 and 2023, respectively. During the three months ended March 31, 2024 and 2023, the Company recognized a gain on sale of short-term investments of $119,715 and $0, respectively.
Accounting for Digital Currencies and Other Digital Assets	Accounting for Digital Currencies and Other Digital Assets The Company accounts for digital currencies and other digital assets as indefinite-lived intangible assets and accounts for them at historical cost in accordance with ASC 350, Intangibles - Goodwill and Other Intangible Assets As of December 31, 2023, the Company’s digital currencies consisted of 1,553.37 units of Polygon (MATIC), an Ethereum token.
Property and Equipment	Property and Equipment Property and equipment are stated at cost and are depreciated using the straight-line method over their estimated useful lives. Maintenance and repairs are charged to expense as incurred. When assets are retired or disposed of, the cost and accumulated depreciation are removed from the accounts, and any resulting gains or losses are included in income in the year of disposition. The Company examines the possibility of decreases in the value of these assets when events or changes in circumstances reflect the fact that their recorded value may not be recoverable. Property and equipment includes capitalized internal-use software development costs. Costs incurred to develop internal-use software, including game development, are expensed as incurred during the preliminary project stage. Internal-use software development costs are capitalized during the application development stage, which is after: (i) the preliminary project stage is completed; and (ii) management authorizes and commits to funding the project and it is probable the project will be completed and used to perform the function intended. Capitalization ceases at the point the software project is substantially complete and ready for its intended use, and after all substantial testing is completed. Upgrades and enhancements are capitalized if it is probable that those expenditures will result in additional functionality. Amortization is provided for on a straight-line basis over the expected useful life of the internal-use software development costs and related upgrades and enhancements, which currently is three years. When existing software is replaced with new software, the unamortized costs of the old software are expensed when the new software is ready for its intended use.
Intangible Assets	Intangible Assets Intangible assets, consisting of software licenses and technology licenses, are carried at cost less accumulated amortization, computed using the straight-line method over the estimated useful life of 5 years, less any impairment charges.
Stock-based Compensation	Stock-based Compensation Stock-based compensation is accounted for based on the requirements of ASC 718 – “Compensation–Stock Compensation
Income Taxes	Income Taxes Deferred income taxes are provided using the liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carryforwards, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of the changes in tax laws and rates of the date of enactment. When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Applicable interest and penalties associated with unrecognized tax benefits are classified as additional income taxes in the statements of operations.
Liquidity	Revenue Recognition The Company follows Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers (“ASC 606”). This standard establishes a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers. ASC 606 requires an entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services and also requires certain additional disclosures. In accordance with ASU Topic 606 - Revenue from Contracts with Customers Step 1: Identify the contract(s) with a customer. Step 2: Identify the performance obligations in the contract. Step 3: Determine the transaction price. Step 4: Allocate the transaction price to the performance obligations in the contract. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. The Company plans to generate revenue from the following sources: ● The Company generates revenue from the sale of our in-game items to our customers. Revenue generated from such sales, primarily through the app stores, such as Google Play Store or Apple App Store, is recognized upon delivery of the in-game items to the customer, which is when the Company completes its sole performance obligation. Fees incurred by the Company, such as commissions to the app stores, are recognized in operating expenses. ● The Company plans to generate revenue from advertising fees paid by game advertisers, developers, hardware companies, or other strategic partners to the Company for promotion on our platform. Revenues from these fees will be recognized ratably over the agreed upon advertising service period and upon delivery of agreed upon advertising services, which constitutes satisfaction of the performance obligation. ● The Company plans to generate royalty revenues when a third party sells one of our NFTs on a third-party platform. We will recognize royalty revenue when it is probable that we will collect the royalty fee owed which is typically when we receive notification from the third-party platform that an NFT has been sold, which constitutes satisfaction of the performance obligation. In the instance where the Company will receive royalty payments when a customer disposes of an in-game NFT in the secondary market on a third-party platform or any other payment that is not in fiat currency, the Company will recognize the revenue in accordance with ASC 606-10-32-21, “ Noncash Consideration”
Research and Development	Research and Development Research and development costs incurred in the development of the Company’s products are expensed as incurred and include costs such as labor and outside development costs, software license fees, materials, and other allocated costs incurred.
Net Loss per Share	Net Loss per Share The Company computes net loss per share in accordance with ASC 260-10, “Earnings Per Share.” “as if converted” Pursuant to ASC 260-10-45, basic loss per common share is computed by dividing net loss attributable to common stockholders by the weighted average number of shares of common stock outstanding for the period presented. Diluted loss per share is computed by dividing net loss attributable to common stockholders by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during the period. The following were excluded from the computation of diluted shares outstanding as they would have had an anti-dilutive impact on the Company’s net loss. March 31, 2024 2023 Common stock equivalents: Warrants 1,835,474 11,245 Stock options 44,583 38,333 Total 1,880,057 49,578
Recent Accounting Pronouncements	Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2024
Summary of Significant Accounting Policies [Abstract]
Schedule of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis	The following table represents the Company’s fair value hierarchy of its financial assets and liabilities measured at fair value on a recurring basis as of March 31, 2024 and December 31, 2023. March 31, 2024 December 31, 2023 Description Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Short-term investments $ 2,092,078 $ - $ - $ 2,592,689 $ - $ -
Schedule of Computation of Diluted Shares Outstanding	The following were excluded from the computation of diluted shares outstanding as they would have had an anti-dilutive impact on the Company’s net loss. March 31, 2024 2023 Common stock equivalents: Warrants 1,835,474 11,245 Stock options 44,583 38,333 Total 1,880,057 49,578

Short-Term Investments (Tables)

Short-Term Investments (Tables)	3 Months Ended
	Mar. 31, 2024
Short-Term Investments [Abstract]
Schedule of Short-Term Investments	On March 31, 2024, the Company’s short-term investments consisted of the following: Cost Cumulative Fair Value US Treasury bills $ 2,095,707 $ (3,629 ) $ 2,092,078 Total short-term investments $ 2,095,707 $ (3,629 ) $ 2,092,078 Cost Cumulative Fair Value US Treasury bills $ 2,496,904 $ 95,785 $ 2,592,689 Total short-term investments $ 2,496,904 $ 95,785 $ 2,592,689

Property and Equipment (Tables)

Property and Equipment (Tables)	3 Months Ended
	Mar. 31, 2024
Property and Equipment [Abstract]
Schedule of Property and Equipment	On March 31, 2024 and December 31, 2023, property and equipment consisted of the following: Useful life March 31, December 31, Capitalized internal-use software development costs 3 years $ 78,281 $ 56,971 Less: accumulated amortization (10,548 ) (4,365 ) $ 67,733 $ 52,606

Intangible Asset (Tables)

Intangible Asset (Tables)	3 Months Ended
	Mar. 31, 2024
Intangible Asset [Abstract]
Schedule of Intangible Asset	On March 31, 2024 and December 31, 2023, intangible asset consisted of the following: Useful life March 31, December 31, License 5 years $ 150,000 $ - Less: accumulated amortization (2,500 ) - $ 147,500 $ -
Schedule of Amortization of the Intangible Asset Attributable to Future Periods is as Follows:	Amortization of the intangible asset attributable to future periods is as follows: Year ending March 31: Amount 2025 $ 30,000 2026 30,000 2027 30,000 2028 30,000 2029 27,500 $ 147,500

Stockholders_ Equity (Tables)

Stockholders’ Equity (Tables)	3 Months Ended
	Mar. 31, 2024
Stockholders’ Equity [Abstract]
Schedule of Placement Agent Warrants	The Placement Agent Warrants were valued on the date of issuance using Binomial Lattice valuation model with the following assumptions: March 15, 2024 Dividend rate — % Term (in years) 5.5 years Volatility 186.5 % Risk—free interest rate 4.33 %
Schedule of Placement Agent Warrants	The stock options were valued at the grant date using a Black-Scholes option pricing model with the following assumptions: Three Months Ended Three Months Ended Dividend rate — % — % Term (in years) 3.0 years 3.0 to 6.0 years Volatility 184.6 % 68.8% to 71.6 % Risk—free interest rate 4.32 % 3.95% to 4.00 %
Schedule of Option Activity	Stock option activity during the three months ended March 31, 2024 is summarized as follows: Number of Weighted Weighted Balance on December 31, 2023 38,334 $ 49.80 8.49 Granted 6,249 6.00 - Balance on March 31, 2024 44,583 $ 43.66 7.77 Options exercisable on March 31, 2024 35,001 $ 49.80 8.17 Weighted average fair value of options granted during the period - $ 5.82 -
Schedule of Warrant Activity	Warrant activity for the three months ended March 31, 2024 is summarized as follows: Number of Weighted Weighted Aggregate Balance Outstanding, December 31, 2023 11,245 $ 54.78 4.13 $ - Granted 1,824,229 3.97 - - Balance Outstanding, March 31, 2024 1,835,474 $ 4.28 4.19 $ 3,998,843 Exercisable, March 31, 2024 1,835,474 $ 4.28 4.19 $ 3,998,843

Nature of Operations (Details)

Nature of Operations (Details)	3 Months Ended
	Mar. 31, 2024
Common Stock [Member]
Nature of Operations (Details) [Line Items]
Reverse stock split	On March 7, 2024, the Company filed a Certificate of Amendment to the Amended and Restated Articles of Incorporation (the “Certificate of Amendment”) with the Secretary of State of the State of Delaware to effect a 1-for-12 reverse stock split with respect to the outstanding shares of the Company’s common stock.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details)		3 Months Ended
	Mar. 13, 2024 USD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 USD ($)	Dec. 31, 2023 USD ($)
Summary of Significant Accounting Policies [Line Items]
Cash		$ 3,312,277		$ 1,024,710
Short-term investments		2,092,078		2,592,689
Working capital		5,251,505
Net cash in operations		(1,099,417)	$ (933,858)
Net proceeds		159,060	5,958,470
FDIC limits		250,000
Accounts receivable		10		$ 8
Unrealized (loss) income		(99,015)	18,156
Gain on sale of short-term investments		$ 119,715	$ 0
Units of polygon matic		1,552.78		1,553.37
Estimated useful life		5 years	5 years
Cash and Cash Equivalents [Member]
Summary of Significant Accounting Policies [Line Items]
Cash		$ 3,044,000
Intangible Assets [Member]
Summary of Significant Accounting Policies [Line Items]
Estimated useful life		5 years
Private Placement [Member]
Summary of Significant Accounting Policies [Line Items]
Aggregate gross proceeds	$ 3,499,484
Net proceeds	3,056,984
Offering costs	382,500
Legal fees	$ 60,000

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Level 1 [Member]
Schedule of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis [Line Items]
Short-term investments	$ 2,092,078	$ 2,592,689
Level 2 [Member]
Schedule of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis [Line Items]
Short-term investments
Level 3 [Member]
Schedule of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis [Line Items]
Short-term investments

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of Computation of Diluted Shares Outstanding - shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Schedule of Computation of Diluted Shares Outstanding [Line Items]
Total anti-dilutive	1,880,057	49,578
Warrants [Member]
Schedule of Computation of Diluted Shares Outstanding [Line Items]
Total anti-dilutive	1,835,474	11,245
Stock options [Member]
Schedule of Computation of Diluted Shares Outstanding [Line Items]
Total anti-dilutive	44,583	38,333

Short-Term Investments (Details

Short-Term Investments (Details) - Schedule of Short-Term Investments - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Schedule of Short-Term Investments [Line Items]
Cost	$ 2,095,707	$ 2,496,904
Cumulative Unrealized Loss	(3,629)	95,785
Fair Value	2,092,078	2,592,689
US Treasury Bills [Member]
Schedule of Short-Term Investments [Line Items]
Cost	2,095,707	2,496,904
Cumulative Unrealized Loss	(3,629)	95,785
Fair Value	$ 2,092,078	$ 2,592,689

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Property and Equipment [Line Items]
Software development costs	$ 78,281		$ 56,971
Property and equipment amortized period	36 months
Amortization of capitalized internal-use software development costs	$ 6,183	$ 0
Software and Software Development Costs [Member]
Property and Equipment [Line Items]
Software development costs	$ 21,310	$ 0

Property and Equipment (Detai_2

Property and Equipment (Details) - Schedule of Property and Equipment - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Schedule of Property and Equipment [Abstract]
Capitalized internal-use software development costs, Useful life	3 years
Capitalized internal-use software development costs	$ 78,281	$ 56,971
Less: accumulated amortization	(10,548)	(4,365)
Property and equipment	$ 67,733	$ 52,606

Intangible Asset (Details)

Intangible Asset (Details) - USD ($)		3 Months Ended		12 Months Ended
	Mar. 04, 2024	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Intangible Asset [Line Items]
Intangible asset				$ 52,363
Impairment loss		$ 2,500	$ 3,142	$ 52,363
Purchase of intangible asset	$ 150,000	$ 150,000
Purchase price amount	150,000
Installments amount	$ 37,500
Estimated useful life		5 years	5 years

Intangible Asset (Details) - Sc

Intangible Asset (Details) - Schedule of Intangible Asset - USD ($)	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023
Schedule of Intangible Asset [Abstract]
License, Useful life	5 years		5 years
License	$ 150,000
Less: accumulated amortization	(2,500)
Intangible asset	$ 147,500

Intangible Asset (Details) - _2

Intangible Asset (Details) - Schedule of Amortization of the Intangible Asset - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Schedule of Amortization of the Intangible Asset [Abstract]
2025	$ 30,000
2026	30,000
2027	30,000
2028	30,000
2029	27,500
Total	$ 147,500

Stockholders_ Equity (Details)

Stockholders’ Equity (Details) - USD ($)

1 Months Ended

3 Months Ended

12 Months Ended

Mar. 13, 2024

Mar. 07, 2024

Mar. 05, 2024

Mar. 20, 2023

Mar. 06, 2023

Feb. 17, 2023

Feb. 14, 2023

Mar. 31, 2024

Mar. 31, 2023

Dec. 31, 2023

Jan. 01, 2024

Dec. 31, 2022

Mar. 30, 2022

Feb. 28, 2022

Stockholders' Equity [Line Items]

Preferred stock, shares authorized

5,000,000

5,000,000

500,000

Preferred stock, par value (in Dollars per share)

$ 0.0001

$ 0.0001

Preferred stock, shares issued

Preferred stock, shares outstanding

Common stock exercise price (in Dollars per share)

$ 6

Deferred offering costs (in Dollars)

$ 202,599

Dividend yield

Volatilities rate

184.60%

Risk-free interest rates

4.32%

Holding period

3 years

Percentage of management fee expense

1%

Percentage of wainwright fee expense

7.50%

Percentage of common stock underlying warrant that were exercised

7.50%

Shares reserved

208,333

Aggregate stock options shares

5,000

33,333

Stock options, expiration term

Feb. 14, 2033

Stock options, description

The options vest as to (i) 28,333 of such options on February 14, 2023; and (ii) the remaining 5,000 options vest quarterly (417 each quarter) beginning on May 14, 2023 and each quarter thereafter through February 14, 2026.

Stock options valued (in Dollars)

$ 33,972

$ 1,023,290

Shares of stock options

6,249

Amount of aggregate fair value (in Dollars)

$ 33,880

Amount of annual cash fee proceed (in Dollars)

$ 40,000

Stock-based expenses related to stock options (in Dollars)

$ 15,806

$ 870,572

Balance remains future vesting periods (in Dollars)

$ 138,982

Weighted average period

1 year 9 months

Aggregate intrinsic value (in Dollars)

$ 875

Series A Warrants [Member]

Stockholders' Equity [Line Items]

Warrant expire term

five and one-half years

Series B Warrants [Member]

Stockholders' Equity [Line Items]

Warrant expire term

twenty-four months

Pre-Funded Warrants [Member]

Stockholders' Equity [Line Items]

Warrants exercisable per share (in Dollars per share)

$ 0.001

Warrant [Member]

Stockholders' Equity [Line Items]

Warrants exercisable per share (in Dollars per share)

$ 5.5

Placement Agent Warrants [Member]

Stockholders' Equity [Line Items]

Warrants issued

47,128

Warrants exercisable per share (in Dollars per share)

$ 6.9625

Minimum [Member]

Stockholders' Equity [Line Items]

Volatilities rate

68.80%

Risk-free interest rates

3.95%

Holding period

3 years

Percentage of outstanding common stock after exercise

4.99%

Maximum [Member]

Stockholders' Equity [Line Items]

Volatilities rate

71.60%

Risk-free interest rates

4%

Holding period

6 years

Percentage of outstanding common stock after exercise

9.99%

Common Stock [Member]

Stockholders' Equity [Line Items]

Common stock exercise price (in Dollars per share)

$ 49.8

$ 49.8

Common shares issued for cash

140,563

2023 Stock Repurchase Plan [Member]

Stockholders' Equity [Line Items]

Purchase of common stock (in Dollars)

$ 500,000

$ 19,602

Cancelled common stock shares

6,846

Average price per shares (in Dollars per share)

$ 2.86

Equity Option [Member]

Stockholders' Equity [Line Items]

Shares of stock options

2,083

Medical Advisory Board [Member]

Stockholders' Equity [Line Items]

Shares of stock options

4,167

IPO [Member]

Stockholders' Equity [Line Items]

Common stock issued

140,563

Common stock exercise price (in Dollars per share)

$ 49.8

Gross proceeds (in Dollars)

$ 7,000,000

Net proceeds (in Dollars)

5,958,470

Net offering expenses (in Dollars)

$ 1,041,530

Warrants issued

11,245

Warrants exercisable per share (in Dollars per share)

$ 54.78

Warrants expire

Feb. 14, 2028

Fair value of these warrant (in Dollars)

$ 3,657,258

Dividend yield

0%

Volatilities rate

69.80%

Risk-free interest rates

4.03%

Holding period

5 years

Private Placement [Member]

Stockholders' Equity [Line Items]

Gross proceeds (in Dollars)

$ 3,499,484

Net proceeds (in Dollars)

3,056,984

Net offering expenses (in Dollars)

$ 382,500

Common shares issued for cash

108,000

legal fees (in Dollars)

$ 60,000

Percentage of gross proceeds cash fee

7.50%

Percentage of management fee expense

1%

Placement Agent Warrants

318,900

Private Placement [Member] | Series A Warrants [Member]

Stockholders' Equity [Line Items]

Warrants issued

628,367

Private Placement [Member] | Series B Warrants [Member]

Stockholders' Equity [Line Items]

Warrants issued

628,367

Private Placement [Member] | Common Warrants [Member]

Stockholders' Equity [Line Items]

Gross proceeds (in Dollars)

$ 601,560

Warrants exercisable per share (in Dollars per share)

$ 5.57

Private Placement [Member] | Pre-Funded Warrants [Member]

Stockholders' Equity [Line Items]

Gross proceeds (in Dollars)

$ 2,897,924

Warrants issued

520,367

Warrants exercisable per share (in Dollars per share)

$ 5.569

Stock Warrants [Member]

Stockholders' Equity [Line Items]

Warrants issued

47,128

11,245

Warrants exercisable per share (in Dollars per share)

$ 5.5

$ 6.9625

Common shares issued for cash

108,000

Placement Agent Warrants

318,900

Stock Warrants [Member] | Series A Warrants [Member]

Stockholders' Equity [Line Items]

Warrants issued

628,367

Warrant expire term

five and one-half years

Stock Warrants [Member] | Series B Warrants [Member]

Stockholders' Equity [Line Items]

Warrants issued

628,367

Warrant expire term

twenty-four months

Stock Warrants [Member] | Pre-Funded Warrants [Member]

Stockholders' Equity [Line Items]

Warrants issued

520,367

Warrants exercisable per share (in Dollars per share)

$ 0.001

Stock Warrants [Member] | Warrants [Member]

Stockholders' Equity [Line Items]

Warrants exercisable per share (in Dollars per share)

$ 54.78

Stock Warrants [Member] | Minimum [Member]

Stockholders' Equity [Line Items]

Percentage of outstanding common stock after exercise

4.99%

Stock Warrants [Member] | Maximum [Member]

Stockholders' Equity [Line Items]

Percentage of outstanding common stock after exercise

9.99%

Stockholders_ Equity (Details)

Stockholders’ Equity (Details) - Schedule of Placement Agent Warrants - Placement Agent Warrants [Member]	3 Months Ended
	Mar. 31, 2024
Stockholders’ Equity (Details) - Schedule of Placement Agent Warrants [Line Items]
Term (in years)	5 years 6 months
Volatility	186.50%
Risk—free interest rate	4.33%

Stockholders_ Equity (Details_2

Stockholders’ Equity (Details) - Schedule of Stock Options were Valued at Grant Date using a Black-Scholes Option Pricing Model	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Schedule of Stock Options were Valued at Grant Date using a Black-Scholes Option Pricing Model [Line Items]
Dividend rate
Term (in years)	3 years
Volatility	184.60%
Risk—free interest rate	4.32%
Minimum [Member]
Schedule of Stock Options were Valued at Grant Date using a Black-Scholes Option Pricing Model [Line Items]
Term (in years)		3 years
Volatility		68.80%
Risk—free interest rate		3.95%
Maximum [Member]
Schedule of Stock Options were Valued at Grant Date using a Black-Scholes Option Pricing Model [Line Items]
Term (in years)		6 years
Volatility		71.60%
Risk—free interest rate		4%

Stockholders_ Equity (Details_3

Stockholders’ Equity (Details) - Schedule of Option Activity - Stock Option [Member] - $ / shares		3 Months Ended
	Dec. 31, 2023	Mar. 31, 2024
Schedule of Option Activity [Line Items]
Number of Options, Ending balance	38,334	44,583
Weighted Average Exercise Price, Ending balance	$ 49.8	$ 43.66
Weighted Average Remaining Contractual Life (Years), Ending balance	8 years 5 months 26 days	7 years 9 months 7 days
Number of Options, Options exercisable		35,001
Weighted Average Exercise Price, Options exercisable		$ 49.8
Weighted Average Remaining Contractual Life (Years), Options exercisable		8 years 2 months 1 day
Number of Options, Weighted average fair value of options granted during the period
Weighted Average Exercise Price, Weighted average fair value of options granted during the period		$ 5.82
Weighted Average Remaining Contractual Life (Years), Weighted average fair value of options granted during the period
Number of Options, Granted		6,249
Weighted Average Exercise Price, Granted		$ 6
Weighted Average Remaining Contractual Life (Years), Granted

Stockholders_ Equity (Details_4

Stockholders’ Equity (Details) - Schedule of Warrant Activity - Stock Warrants [Member] - USD ($)		3 Months Ended
	Dec. 31, 2023	Mar. 31, 2024
Schedule of Warrant Activity [Line Items]
Number of Warrants, Ending balance	11,245	1,835,474
Weighted Average Exercise Price, Ending balance	$ 54.78	$ 4.28
Weighted Average Remaining Contractual Term (Years), Ending balance	4 years 1 month 17 days	4 years 2 months 8 days
Aggregate Intrinsic Value, Ending balance		$ 3,998,843
Number of Warrants, Exercisable		1,835,474
Weighted Average Exercise Price, Exercisable		$ 4.28
Weighted Average Remaining Contractual Term (Years), Exercisable		4 years 2 months 8 days
Aggregate Intrinsic Value, Exercisable		$ 3,998,843
Number of Warrants, Granted		1,824,229
Weighted Average Exercise Price, Granted		$ 3.97
Weighted Average Remaining Contractual Term (Years), Granted
Aggregate Intrinsic Value, Granted

Commitments and Contingencies (

Commitments and Contingencies (Details) - Mr. Mats [Member]	Feb. 17, 2023 USD ($) shares
Commitments and Contingencies [Line Items]
Base salary at annual rate | $	$ 400,000
Shares of common stock | shares	16,667