Kairos Pharma (KAPA) 10-Q 14 Nov 24 2024 Q3 Quarterly report Financial data

Cover

Cover - $ / shares	9 Months Ended
	Sep. 30, 2024	Nov. 14, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	001-42275
Entity Registrant Name	KAIROS PHARMA, LTD.
Entity Central Index Key	0001962011
Entity Tax Identification Number	46-2993314
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	2355 Westwood Blvd.
Entity Address, Address Line Two	#139
Entity Address, City or Town	Los Angeles
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	90064
City Area Code	(310)
Local Phone Number	948-2356
Title of 12(b) Security	Common Stock, par value $0.001 per share
Trading Symbol	KAPA
Security Exchange Name	NYSEAMER
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		12,846,785
Entity Listing, Par Value Per Share	$ 0.001

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Current Assets
Cash	$ 3,217	$ 93
Vendor advances	1,515
Prepaid expenses and other current assets	10	8
Total Current Assets	4,742	101
Deferred offering costs		482
Intangible assets, net	262	382
Total Other Assets	262	864
TOTAL ASSETS	5,004	965
Current Liabilities
Accounts payable and accrued expenses	1,530	2,401
Total Current Liabilities	1,672	2,405
Convertible notes payable, net of debt discount of $105 at December 31, 2023		638
Total Liabilities	1,672	3,043
COMMITMENTS AND CONTINGENCIES - NOTE 7
Shareholders’ Equity (Deficit)
Preferred stock, par value $0.001, 20,000,000 shares authorized; no shares issued and outstanding, respectively;
Common stock, par value $0.001, 100,000,000 shares authorized; 12,846,785 and 10,562,640 shares issued and outstanding, respectively;	13	11
Additional paid-in capital	11,154	4,123
Accumulated deficit	(7,835)	(6,212)
Total Shareholders’ Equity (Deficit)	3,332	(2,078)
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY (DEFICIT)	5,004	965
Related Party [Member]
Current Liabilities
Due to related parties		4
Officer [Member]
Current Liabilities
Notes payable - officers	$ 142

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Convertible notes payable, net of debt discount		$ 105
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	12,846,785	10,562,640
Common stock, shares outstanding	12,846,785	10,562,640

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Revenues
Operating expenses:
Research and development	14	33	242	75
General and administrative	369	254	655	550
Total operating expenses	383	287	897	625
Loss from operations	(383)	(287)	(897)	(625)
Other expenses:
Interest expense	(12)	(15)	(35)	(39)
Financing costs	(537)		(537)
Debt discount amortization	(115)	(10)	(154)	(30)
Total other expenses	(664)	(25)	(726)	(69)
NET LOSS	$ (1,047)	$ (312)	$ (1,623)	$ (694)
BASIC LOSS PER COMMON SHARE	$ (0.10)	$ (0.03)	$ (0.15)	$ (0.07)
DILUTED LOSS PER COMMON SHARE	$ (0.10)	$ (0.03)	$ (0.15)	$ (0.07)
WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING
BASIC	10,910,227	10,334,357	10,679,776	10,334,357
DILUTED	10,910,227	10,334,357	10,679,776	10,334,357

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Shareholders' Equity (Deficit) (Unaudited) - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2022	$ 10	$ 3,211	$ (4,400)	$ (1,179)
Balance, shares at Dec. 31, 2022	10,334,357
Net loss			(694)	(694)
Balance at Sep. 30, 2023	$ 10	3,211	(5,094)	(1,873)
Balance, shares at Sep. 30, 2023	10,334,357
Balance at Dec. 31, 2022	$ 10	3,211	(4,400)	(1,179)
Balance, shares at Dec. 31, 2022	10,334,357
Net loss				1,812
Balance at Dec. 31, 2023	$ 11	4,123	(6,212)	(2,078)
Balance, shares at Dec. 31, 2023	10,562,640
Balance at Jun. 30, 2023	$ 10	3,211	(4,782)	(1,561)
Balance, shares at Jun. 30, 2023	10,334,357
Net loss			(312)	(312)
Balance at Sep. 30, 2023	$ 10	3,211	(5,094)	(1,873)
Balance, shares at Sep. 30, 2023	10,334,357
Balance at Dec. 31, 2023	$ 11	4,123	(6,212)	(2,078)
Balance, shares at Dec. 31, 2023	10,562,640
Issuance of common shares upon the closing of the initial public offering, net of offering costs	$ 2	4,650		4,652
Issuance of common shares upon the closing of the initial public offering, net of offering costs, shares	1,550,000
Issuance of common shares upon conversion of convertible notes payable and accrued interest		884		884
Issuance of common shares upon conversion of convertible notes payable and accrued interest, shares	368,371
Issuance of common shares upon conversion of accounts payable		1,456		1,456
Issuance of common shares upon conversion of accounts payable, shares	364,110
Issuance of common shares upon conversion of amounts due to related parties		7		7
Issuance of common shares upon conversion of amounts due to related parties, shares	1,664
Fair value of warrants issued in connection with convertible notes payable		29		29
Fair value of vested restricted stock units		5		5
Net loss			(1,623)	(1,623)
Balance at Sep. 30, 2024	$ 13	11,154	(7,835)	3,332
Balance, shares at Sep. 30, 2024	12,846,785
Balance at Jun. 30, 2024	$ 11	4,123	(6,788)	(2,654)
Balance, shares at Jun. 30, 2024	10,562,640
Issuance of common shares upon the closing of the initial public offering, net of offering costs	$ 2	4,650		4,652
Issuance of common shares upon the closing of the initial public offering, net of offering costs, shares	1,550,000
Issuance of common shares upon conversion of convertible notes payable and accrued interest		884		884
Issuance of common shares upon conversion of convertible notes payable and accrued interest, shares	368,371
Issuance of common shares upon conversion of accounts payable		1,456		1,456
Issuance of common shares upon conversion of accounts payable, shares	364,110
Issuance of common shares upon conversion of amounts due to related parties		7		7
Issuance of common shares upon conversion of amounts due to related parties, shares	1,664
Fair value of warrants issued in connection with convertible notes payable		29		29
Fair value of vested restricted stock units		5		5
Net loss			(1,047)	(1,047)
Balance at Sep. 30, 2024	$ 13	$ 11,154	$ (7,835)	$ 3,332
Balance, shares at Sep. 30, 2024	12,846,785

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Cash Flows from Operating Activities
Net loss	$ (1,047)	$ (312)	$ (1,623)	$ (694)	$ 1,812
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Amortization expense			120	120
Amortization of debt discount	115	10	154	30
Fair value of common shares issued in connection with the conversion of accounts payable			537
Fair value of restricted stock units			5
Fair value of warrants issued in connection with convertible notes payable			29
Changes in operating assets and liabilities:
Vendor advances			(1,515)
Prepaid expenses and other current assets			(2)	(17)
Accounts payable and accrued expenses			143	576
Net cash provided by (used in) operating activities			(2,152)	15
Cash Flows from Financing Activities
Proceeds from common stock issued for cash in connection with the closing of the initial public offering			5,524
Proceeds, net of offering costs from notes payable - officers			142
Payment of deferred offering costs			(390)	(353)
Net cash provided by (used in) financing activities			5,276	(353)
Net increase (decrease) in cash			3,124	(338)
Cash beginning of period			93	437	437
Cash end of period	$ 3,217	$ 99	3,217	99	$ 93
Supplemental cash flows disclosures:
Interest paid
Taxes paid
Supplemental non-cash financing disclosures:
Reclassification of deferred offering costs to shareholders’ equity			872
Conversion of convertible notes payable and accrued interest to shareholders’ equity			884
Conversion of accounts payable to shareholders’ equity			1,014
Conversion of amounts due to related parties to shareholders’ equity			$ 4

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (1,047)	$ (312)	$ (1,623)	$ (694)	$ 1,812

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

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
BASIS OF PRESENTATION	NOTE 1 – BASIS OF PRESENTATION Organization and Operations Kairos Pharma, Ltd. (the “Company” or “Kairos”) was incorporated on June 17, 2013 under the laws of the state of California as NanoGB13, Inc. The Company changed its name to Kairos Pharma, Ltd. on July 15, 2016 and subsequently converted into a Delaware corporation under the same name, Kairos Pharm, Ltd., on May 10, 2023. The Company is an early-stage biotechnology company focused on the development of immunotherapy and cell therapy treatments for oncology. Basis of Presentation of Unaudited Financial Information The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all normal recurring adjustments considered necessary for a fair presentation have been included. Operating results for the nine months ended September 30, 2024 are not necessarily indicative of the results that may be expected for the year ending December 31, 2024. Liquidity and Capital Resources The accompanying condensed consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. During the year ended December 31, 2023, the Company incurred a net loss of $ 1,812 2,078 1,623 2,152 During the nine months ended September 30, 2024, the Company closed its initial public offering (“IPO”) and received $ 5,524 3,332 3,217 The ability to continue as a going concern is dependent on the Company attaining and maintaining profitable operations in the future, which will primarily be accomplished by raising additional capital to meet its obligations and repay its liabilities arising from normal business operations when they come due. Since inception, the Company has funded its operations primarily through equity and debt financings and it expects to continue to rely on these sources of capital in the future until it is able to generate revenues. No assurance can be given that any future financing will be available or, if available, that it will be on terms that are satisfactory to the Company. Even if the Company is able to obtain additional financing, such financing may contain undue restrictions on our operations, in the case of debt financing, or cause substantial dilution for our stockholders, in the case of equity financing. Reverse Stock Split On May 10, 2023, the Company effected a 1-for-2.5 reverse stock split Reincorporation The Company’s Certificate of Incorporation, as filed with the State of Delaware on May 10, 2023, following the Company’s conversion from a California corporation into a Delaware corporation, authorizes the Company to issue up to 120,000,000 100,000,000 0.001 20,000,000 0.001

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Consolidation The accompanying condensed consolidated financial statements and accompanying notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Enviro Therapeutics, Inc. All intercompany balances and transactions have been eliminated in consolidation. Use of Estimates The preparation of consolidated financial statements in conformity with GAAP 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 reporting period. The Company regularly evaluates estimates and assumptions. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Significant estimates in the accompanying condensed consolidated financial statements include the valuation allowance on deferred tax assets and impairment analysis and useful life for intangible assets. Cash For the purpose of the statement of cash flows, cash includes currency on hand with banks and financial institutions. Concentration of Credit Risk Financial instruments, which potentially subject the Company to concentration of credit risk, consist primarily of cash deposits. Accounts at each financial institution are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to certain limits. Intangible Assets The Company’s intangible assets are stated at fair value as of the date acquired, less accumulated amortization. Amortization is calculated based on the estimated useful lives of the assets, which were determined to be five years 800 120 382 262 Impairment of Long-Lived Assets The Company applies the provisions of ASC Topic 360, Property, Plant, and Equipment No Net Loss Per Share Net loss per share is calculated in accordance with ASC Topic 260, Earnings Per Share 278,188 and 150,000 shares of common stock issuable upon exercise of outstanding common stock purchase warrants, respectively, and 80,000 Deferred Offering Costs The Company capitalizes certain legal, professional, accounting and other third-party fees that are directly associated with in-process equity issuances as deferred offering costs until such equity issuances are consummated. After consummation of the equity issuance, these costs are recorded as a reduction in the capitalized amount associated with the equity issuance. Should the equity issuance be delayed or abandoned, the deferred offering costs will be expensed immediately as a charge to operating expenses in the Statement of Operations. As of December 31, 2023 and September 30, 2024, the Company had incurred $ 482 872 During the nine months ended September 30, 2024, a total of $ 872 Fair Value Measurements The Company determines the fair value of its assets and liabilities based on the exchange price in U.S. dollars that would be received to sell 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. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The Company uses a fair value hierarchy with three levels of inputs, of which the first two are considered observable and the last unobservable, to measure fair value: ● Level 1 — ● Level 2 — ● Level 3 — The carrying amounts of financial instruments such as cash, and accounts payable and accrued liabilities, approximate the related fair values due to the short-term maturities of these instruments. The carrying amounts of the Company’s convertible notes payable and notes payable from officers approximate their fair values as the interest rates of the notes are based on prevailing market rates. Income Taxes Income tax expense is based on pretax financial accounting income. Deferred tax assets and liabilities are recognized for the expected tax consequences of temporary differences between the tax bases of assets and liabilities and their reported amounts. Valuation allowances are recorded to reduce deferred tax assets to the amount that will more likely than not be realized. The Company recorded a 100 The Company accounts for uncertainty in income taxes using a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50 percent likely of being realized upon settlement. The Company classifies the liability for unrecognized tax benefits as current to the extent that the Company anticipates payment (or receipt) of cash within one year. Interest and penalties related to uncertain tax positions are recognized in the provision for income taxes. There were no no Patents and Patent Application Costs Although the Company believes that its patents and underlying technology have continuing value, the amount of future benefits to be derived from the patents is uncertain. Patent costs are therefore expensed as incurred and are included in General and administrative expenses on the accompanying condensed consolidated Statements of Operations. Patent expenses were $ 123 130 Research and Development Costs The Company expenses its research and development costs as incurred. Research and developments costs for the nine months ended September 30, 2024 and 2023 were $ 242 75 Stock-Based Compensation The Company measures all stock options and other stock-based awards granted based on the fair value of the award on the date of the grant and recognizes compensation expense for those awards over the requisite service period, which is generally the vesting period of the respective award. The Company has elected to recognize forfeitures as they occur. The reversal of compensation cost previously recognized for an award that is forfeited because of a failure to satisfy a service or performance condition is recognized in the period of the forfeiture. Generally, the Company issues stock options with only service-based vesting conditions and records the expense for these awards using the straight-line method over the requisite service period. The Company classifies stock-based compensation expense in its statements of operations in the same manner in which the award recipient’s payroll costs are classified or in which the award recipients’ service payments are classified. The Company was a private company until the completion of its IPO on September 17, 2024. The Company estimates the fair value of common stock using an appropriate valuation methodology, in accordance with the framework of the American Institute of Certified Public Accountants’ Technical Practice Aid, Valuation of Privately-Held Company Equity Securities Issued as Compensation. Each valuation methodology includes estimates and assumptions that require the Company’s judgment. These estimates and assumptions include a number of objective and subjective factors, including external market conditions, guideline public company information, the prices at which the Company sold its common stock to third parties in arms’ length transactions, the rights and preferences of securities senior to the Company’s common stock at the time, and the likelihood of achieving a liquidity event such as an initial public offering or sale. Significant changes to the assumptions used in the valuations could result in different fair values of stock options at each valuation date, as applicable. The fair value of each stock option or warrant grant is estimated using the Black-Scholes option-pricing model. The Company was a private company and lacked company-specific historical and implied volatility information. Therefore, it estimated its expected stock volatility based on the historical volatility of a publicly traded set of peer companies within the biotechnology industry with characteristics similar to the Company. The expected term of the Company’s stock options has been determined utilizing the “simplified” method for awards that qualify as “plain-vanilla” options or warrants. The expected term of stock options or warrants granted to non-employees is equal to the contractual term of the option award. The risk-free interest rate is determined by reference to the U.S. Treasury yield curve in effect at the time of grant of the award for time periods approximately equal to the expected term of the award. Expected dividend yield is zero, based on the fact that the Company has never paid cash dividends and does not expect to pay any cash dividends in the foreseeable future. Recent Accounting Pronouncements In November 2023, the Financial Accounting Standards Board (“FASB”) issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosure, which is intended to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expense categories that are regularly provided to the chief operating decision maker and included in each reported measure of a segment’s profit or loss. The update also requires all annual disclosures about a reportable segment’s profit or loss and assets to be provided in interim periods and for entities with a single reportable segment to provide all the disclosures required by ASC 280, Segment Reporting, including the significant segment expense disclosures. The Company adopted ASU 2023-07 beginning January 1, 2024. The Company does not believe the impact of the new guidance and related codification improvements had a material impact to its financial position, results of operations and cash flows. Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

ADVANCES FROM RELATED PARTIES

ADVANCES FROM RELATED PARTIES	9 Months Ended
	Sep. 30, 2024
Related Party Transactions [Abstract]
ADVANCES FROM RELATED PARTIES	NOTE 3 – ADVANCES FROM RELATED PARTIES During the year ended December 31, 2021, shareholders of the Company, and a company whose principal stockholder is also a stockholder of the Company, advanced the Company $ 14 14 10 4 During the three months ended September 30, 2024, the officers agreed to automatically convert the principal into shares of the Company’s common stock upon the closing of the IPO transaction. Upon the closing of the IPO, all of the principal automatically converted into 1,664 2.40 4.00 As the officers received 666 40 3

NOTES AND ACCOUNTS PAYABLE - OF

NOTES AND ACCOUNTS PAYABLE - OFFICERS	9 Months Ended
	Sep. 30, 2024
Notes And Accounts Payable - Officers
NOTES AND ACCOUNTS PAYABLE - OFFICERS	NOTE 4 – NOTES AND ACCOUNTS PAYABLE - OFFICERS During the nine months ended September 30, 2024, the Company entered into note payable agreements with three of its officers in the aggregate total of $ 142 7.5 one year 3 142 3 Subsequent to September 30, 2024, the notes were repaid and 36,269 During the three months ended September 30, 2024, the Company entered into an agreement with Douglas Samuelson, the Company’s Chief Financial Officer, under which Mr. Samuelson agreed to convert $ 172 51,610 The conversion price of the shares was equal to 83% of the IPO price 206 34 No

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	NOTE 5 – CONVERTIBLE NOTES PAYABLE During the year ended December 31, 2022, the Company entered into several convertible note payable agreements with certain investors totaling $ 675 6 If the Company does not close an IPO transaction within 12 months of the date of the note, the Company will have the choice of paying off the principal plus all accrued and unpaid interest, or the note’s principal balance will increase to 110% of its original balance. The notes are convertible at the option of the noteholders into shares of the Company’s common stock at a price per share as defined in the agreement or will automatically be converted into shares of the Company’s common stock at 60% of the IPO price per share upon the closing of an IPO transaction. 564 675 17 During the year ended December 31, 2023, no principal or interest payments were made on the notes and the notes accrued interest of $ 43 68 743 60 The Company accounted for the $ 68 increase in the principal balance as a debt discount. During the year ended December 31, 2023, the Company amortized $ 16 of debt discount, leaving an unamortized balance of $ 52 at December 31, 2023. 111 18 93 40 53 As of December 31, 2023, there was a total unamortized balance of $ 105 49 49 154 792 92 Upon closing of the Company’s IPO, the principal amount of $ 792 , plus the accrued and unpaid interest of $ 92 , automatically converted into 368,371 shares of the Company’s common stock based on the principal and accrued interest due as of September 30, 2024. Also, the unamortized balance of the debt discount of $ 154 was amortized during the period, leaving no unamortized balance

SHAREHOLDERS_ EQUITY

SHAREHOLDERS’ EQUITY	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
SHAREHOLDERS’ EQUITY	NOTE 6 – SHAREHOLDERS’ EQUITY Common Stock Authorized Shares The Company’s Certificate of Incorporation, as filed with the State of Delaware on May 10, 2023, following the Company’s conversion from a California corporation into a Delaware corporation, authorizes the Company to issue up to 120,000,000 100,000,000 0.001 20,000,000 0.001 12,846,785 10,562,640 no Common Stock Issued for Cash Upon Closing of the Company’s IPO On September 16, 2024, the Company completed its IPO of its common stock in which the Company issued and sold 1,550,000 4.00 6,200 5,524 232,500 On September 17, 2024, pursuant to the underwriting agreement, the Company issued two common stock purchase warrants to the underwriters, each for the purchase of 54,250 120% 4.80 Conversion of Accounts Payable During the three months ended September 30, 2024, the Company entered into an agreement with Cedars-Sinai Medical Center (“Cedars”) under which Cedars agreed to convert $ 750 312,500 60 1,250 500 Adoption of the 2023 Equity Incentive Plan In July 2023, the Company’s board of directors and stockholders adopted the 2023 Equity Incentive Plan (the “2023 Plan”). Under the 2023 Plan, the Company may grant incentive stock options to employees, including employees of any parent or subsidiary, and nonstatutory stock options, stock appreciation rights, restricted stock awards, RSU awards, performance awards and other forms of stock awards to employees, directors, and consultants, including employees and consultants of the Company’s affiliates. As approved, a total of 1,650,000 shares of common stock were initially reserved for issuance under the 2023 Plan. No shares were issued under the 2023 Plan as of December 31, 2023 and there were a total of 80,000 RSUs issued, subject to vesting, under the 2023 Plan as of September 30, 2024. 1,570,000 Grant of RSUs The following table summarizes restricted common stock activity during the nine months ended September 30, 2024: SCHEDULE OF RESTRICTED COMMON STOCK ACTIVITY Number of Restricted Shares Fair Value Weighted Average Grant Date Fair Value Non-vested, December 31, 2023 — $ — $ — Granted 80,000 174 2.18 Vested — (5 ) (1.90 ) Forfeited — — — Non-vested, September 30, 2024 80,000 $ 169 $ 2.18 On September 23, 2024, the Company entered into a strategic advisory agreement (the “Strategic Advisory Agreement”) with Belair Capital Advisors Inc. (“BCA”). During the one-year term of the Strategic Advisory Agreement, in exchange for its services, the Company issued BCA 50,000 RSUs, which will vest at the end of six months following the date of issuance. The fair value of the shares on the date of grant was $ 100 . None of these shares vested during the nine months ended September 30, 2024. During the nine months ended September 30, 2024, stock compensation of $ 4 Upon the closing of the Company’s IPO, the Company entered into director agreements with each of its three independent directors. Such agreements provide for annual cash compensation of $ 50,000 , payable in quarterly installments in arrears, plus an additional $ 10,000 cash compensation for the chair of the audit committee. In addition, the Company’s policy provides that, upon initial election or appointment to our board of directors, each new non-employee director will be granted a one-time grant, or Director Initial Grant, of 10,000 RSUs that will vest in substantially equal annual installments over a period of three years. The Director Initial Grant is subject to full acceleration vesting upon the sale of the Company, in accordance with the terms of our 2023 Plan. The 30,000 RSUs were granted effective on the IPO closing date. The fair value of the shares on the date of grant was $ 74 . None of these shares vested during the nine months ended September 30, 2024. During the nine months ended September 30, 2024, stock compensation of $ 1 During the three and nine months ended September 30, 2024, total stock compensation of $ 5 s of September 30, 2024, $ 169 of unamortized compensation remained. Stock Warrants The table below summarizes the Company’s warrant activities for nine months ended September 30, 2024: SCHEDULE OF WARRANT ACTIVITY Number of Warrant Shares Exercise Price Range Per Share Weighted Average Exercise Price Balance, December 31, 2023 150,000 $ 4.17 $ 4.17 Granted 128,188 2.40 4.80 4.43 Cancelled – – – Exercised – – – Forfeited/Expired – – – Balance, September 30, 2024 278,188 $ 2.40 4.80 $ 4.29 Vested and exercisable, September 30, 2024 169,688 $ 2.40 4.17 $ 3.96 The following table summarizes information concerning outstanding and exercisable warrants as of September 30, 2024: SCHEDULE OF OUTSTANDING AND EXERCISABLE WARRANTS Warrants Outstanding Warrants Exercisable Range of Exercise Prices Number Outstanding Average Remaining Contractual Life (in years) Weighted Average Exercise Price Number Exercisable Average Remaining Contractual Life (in years) Weighted Average Exercise Price $ 2.40 19.688 5.00 $ 2.40 19,688 5.00 $ 2.40 4.17 4.80 258,500 2.39 4.43 150,000 0.50 4.17 $ 2.40 4.80 278,188 2.57 $ 4.29 169,688 1.02 $ 3.96 On September 17, 2024, upon the closing of the IPO, the Company issued two stock warrants to the participating underwriters, each for the purchase of 54,250 120 4.80 On September 17, 2024, upon the closing of the IPO, the Company issued a stock warrant to the underwriters for the purchase of 19,688 2.40 2.46 2.5 100 0 3.49 29 five years During the year ended December 31, 2022, the Company entered into a convertible note payable agreement with an individual in the amount of $ 250 150,000 4.17 There was no

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 7 – COMMITMENTS AND CONTINGENCIES Kairos Agreement with Prevail Infoworks, Inc. In August 2024, the Company entered into a master service and technology agreement with Prevail Infoworks, Inc. (“Prevail”), pursuant to which Prevail agreed to provide certain clinical research services to the Company. As part of the agreement, the Company must make an advance payment of $ 900 Kairos Agreement with PreCheck Health Services, Inc. On September 20, 2024, the Company entered into a bioassay services agreement (the “Bioassay Services Agreement”) with PreCheck Health Services, Inc., a Florida-based corporation (“PreCheck”). Pursuant to the Bioassay Services Agreement, PreCheck will provide certain biomarker screening services for the Company’s ongoing carotuximab (ENV105) clinical trials in order to assist the Company in identifying lung and prostate cancer patients suitable to the Company’s ongoing Phase 1 clinical trials for lung cancer patients and Phase 2 trials for patients with castrate resistant prostate cancer. In order to identify biomarkers for patient screening and therapy monitoring using carotuximab (ENV105), PreCheck will utilize its SolidTumorCheck+ platform for the somatic gene expression analysis of biopsy tissue samples derived from patients with lung and prostate cancer, as part of the Company’s ongoing clinical trials. In furtherance of these efforts, PreCheck will develop a companion diagnostic to support its identification of such patients with a three gene PCR analysis or other genetic analysis, which diagnostic test will then be developed and submitted to the Food and Drug Administration (“FDA”) for castrate-resistant prostate cancer patients and for lung cancer patients on Tagrisso. In exchange for PreCheck’s services, and according to the terms of the Bioassay Services Agreement, the Company paid $ 900 900 Kairos Agreement with CEO.CA Technologies Ltd. On September 23, 2024, the Company entered into an advisory and consulting services agreement (the “CEO.CA Agreement”) with CEO.CA Technologies Ltd., a Canadian company (“CEO.CA”), pursuant to which CEO.CA will provide certain internet-based financial information and communications services for a period of one year for a services fee of $ 250 250 Kairos Agreement with Belair Capital Advisors Inc. On September 23, 2024, the Company entered into a strategic advisory agreement (the “Strategic Advisory Agreement”) with Belair Capital Advisors Inc. (“BCA”). BCA, a venture capital and corporate finance advisory firm, has been a long-term investor and advisor to the Company and frequently works with early-stage pharmaceutical companies. The strategic advisory services consist of corporate strategy, market positioning and long-term growth plans within the pharmaceutical sector, digital marketing and engagement, market research analysis and business development assistance, among other things. During the one-year term of the Strategic Advisory Agreement, in exchange for its services, the Company will pay BCA a $ 365 50,000 365 The Company valued the 50,000 100 4 Kairos Exclusive License Agreements with Cedars-Sinai Medical Center (Cedars) The Company has entered into four Exclusive License Agreements with Cedars which grants the Company licensing rights with respect to certain patent rights owned by Cedars as follows: 1. Methods of use of compounds that bind to RelA of NFkB; 2. Composition and methods for treating fibrosis; 3. Compositions and methods for treating cancer and autoimmune diseases; and 4. Method of generating activated T cells for cancer therapy. For each of the exclusive license agreement in items 1, 2 and 3, the Company was required to pay an initial license fee of $ 5 9 61 10 3.75 5 35 ● $ 150 ● $ 250 500,000 ● $ 1,500 ● $ 250 5,000 For the exclusive license agreement listed in item 4, the Company is required to pay an initial license fee of $ 50 500 10 4.25 0.5 5 35 ● $ 150 ● $ 250 ● $ 1,500 ● $ 2,500 50,000 Enviro Therapeutics On June 2, 2021, the Company’s wholly owned subsidiary, Enviro Therapeutics, Inc. (Enviro), entered into two Exclusive License Agreements with Cedars, which granted Enviro exclusive licensing rights (which include the right to sublicense) with respect to certain patent rights owned by Cedars, as follows: ● an Exclusive License Agreement (the “Enviro-Cedars License Agreement (Mitochondrial DNA)”) for Enviro to develop, manufacture, use and sell products utilized or derived from patent rights worldwide related to the “Compositions and Methods for Treating Diseases and Conditions by Depletion of Mitochondrial DNA from Circulation and for Detection of Mitochondrial DNA” invented by Dr. Neil Bhowmick and others; and ● an Exclusive License Agreement, (the “Enviro-Cedars License Agreement (Endoglin Antagonism)” and, collectively with the Enviro-Cedars License Agreement (Mitochondrial DNA), the “Enviro-Cedars License Agreements”) for Enviro to develop, manufacture, use and sell products utilized or derived from the patent rights and technical information worldwide related to the “Sensitization of Tumors to Therapies Through Endoglin Antagonism” invented by Dr. Neil Bhowmick and others. In exchange for each of the licenses, Enviro is required to pay an upfront license fee in the mid four-figures and low-five figures, respectively. Enviro is also required to reimburse Cedars for the costs in the mid-to-high six figures incurred in the prosecution of the patent rights subject to the Enviro-Cedars License Agreements prior to the date of execution of such agreements, and certain costs and fees then outstanding aggregating in the low-six figures owed by Kairos pursuant to the Kairos-Cedars License Agreements. Pursuant to the Enviro-Cedars License Agreements, Cedars shall also receive royalty payments of a mid-single-digit percentage of net sales of products associated with the licensed patent right and less than one percent of net sales of other products derived from Cedars’ technical information, with a minimum annual royalty fee in the low five-digits due beginning on the third anniversary of the effective date of the Enviro-Cedars License Agreements. To the extent Enviro derives non-royalty sublicensing revenues, a high single-digit to low double-digit percentage of such revenues would be due and payable to Cedars, with the actual percentage of such revenues dependent on the stage of FDA authorization at the time the sublicense revenue is generated. Enviro is also required to pay Cedars in connection with achieving the following Payment Milestones relating to products derived from the patent rights: successful completion of a Phase I clinical trial; successful completion of a Phase II clinical trial, receipt of FDA approval, and approval for a Phase III clinical trial; FDA approval of an NDA or BLA; cumulative net sales exceeding $ 50,000 100,000 Pursuant to the Enviro-Cedars License Agreements, Enviro is obligated to meet the following Commercialization Milestones. Pursuant to the Enviro-Cedars License Agreement (Endoglin Antagonism), Enviro is obligated to (1) obtain an IND for a patent product within 1 year of the effective date of the agreement, (2) commence a Phase II trial within 2 years of the effective date of the agreement, and (3) submit an NDA or BLA to the FDA or equivalent regulatory agency in another jurisdiction within 7 years of the effective date of the agreement. Pursuant to the Enviro-Cedars License Agreement (Mitochondrial DNA), Enviro is obligated to (1) complete preclinical studies of a patent product within 2 years of the effective date of the agreement, (2) complete toxicology studies within 2.5 years of the effective date of the agreement, (3) obtain IND within 3 years of the effective date of the agreement, (4) begin a Phase I trial within 4 years of the effective date of the agreement, and (5) submit an NDA or BLA to the FDA or equivalent regulatory agency in another jurisdiction within 7 years of the effective date of the agreement. If the Commercialization Milestones are not met or extended, Cedars may convert the exclusive licenses into non-exclusive licenses or to a co-exclusive licenses or terminate the licenses The Enviro-Cedars License Agreements will, unless sooner terminated, continue in effect on a country-by-country basis until the last of the patents covering the patent rights or future patent rights expires. Under the terms of the Enviro-Cedars License Agreements, unless waived by Cedars, the agreements would automatically terminate: (a) if Enviro ceases, dissolves or winds up its business operations; (b) if performance by either party jeopardizes the licensure, accreditation or tax exempt status of Cedars or the agreement is deemed illegal by a governmental body; (c) within 30 days for non-payment of royalties or if Enviro fails to undertake commercially reasonable efforts to exploit the patent rights or future patent rights; (d) within 60 days of Cedars’ failure to cure any breach or default of a material obligation under the agreements; (e) within 90 days of Enviro’s failure to cure any breach or default of a material obligation under the agreements; or (f) upon mutual written agreement of the parties. On March 7, 2024, the Company and Enviro entered into a conversion agreement with Cedars pursuant to which Cedars agreed to convert $ 750 948 2.40 60 312,500 License Agreement with Tracon Pharmaceutical, Inc. On May 21, 2021, Enviro entered into a License Agreement with Tracon Pharmaceutical, Inc. (“Tracon”). Pursuant to the Tracon License Agreement, Tracon granted Enviro access to inactive IND filings for “TRC105” in the United States; ownership of “TRC105” stored vials of drug product manufactured to GMP standards stored at Fisher Clinical or their designee; and assignment of Tracon’s patent rights to its “CD105 technologies” (all as defined or described in the Tracon License Agreement). Pursuant to the Tracon License Agreement, Enviro paid Tracon an upfront fee of $ 100 500 10,000 500 22,000 100 500 3 3 Enviro issued Tracon equity ownership in Enviro equal to a number of shares of restricted common stock of Enviro equal to seven percent (7%) on a fully-diluted and converted basis of all common and preferred shares of Enviro (the “Tracon-Enviro Equity”). In connection with the Enviro-Kairos Share Exchange, the parties agreed that Tracon would receive, in exchange for its Enviro common stock, 420,000 restricted shares of Kairos Common Stock (which is equal to 1.41229% of the issued and outstanding shares of Kairos on a fully-diluted and converted basis) as the Tracon-Enviro Equity. Until such time as Tracon has received all of the Cash Consideration (as defined in the Tracon License Agreement), Enviro or its successor in interest, will issue to Tracon, without further consideration, any additional shares of common stock of Enviro, or such successor in interest, necessary so that Tracon maintains ownership of shares of Enviro, or such successor in interest, equal to the Tracon-Enviro Equity on a fully-diluted and converted basis of all stock in Enviro (or its successor). Notwithstanding the foregoing, if Tracon receives the full Cash Consideration within six (6) months of the effective date of the Tracon License Agreement, then Tracon will automatically return to Enviro (or any successor entity, if applicable) a number of restricted shares of the common stock of Enviro (or its successor) such that upon such return of shares Tracon will possess an amount of shares in Enviro (or its successor) equal to two percent (2%) on a fully-diluted and converted basis relative to the other Enviro shareholders who exchanged their shares in the Enviro-Kairos Share Exchange Agreement with former Chief Financial Officer The Company has an agreement with its former Chief Financial Officer that requires the Company to pay $ 50 850 No 50

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 8 – SUBSEQUENT EVENTS Notes Payable from Officers As of September 30, 2024, the Company owed $ 142 3 36,269 48 Kairos Agreement with Prevail In August 2024, the Company entered into a master service and technology agreement with Prevail pursuant to which Prevail agreed to provide certain clinical research services to the Company (see Note 7). As part of the agreement, the Company must make an advance payment of $ 900 Kairos Agreement with Cross Current Capital LLC On October 1, 2024, the Company entered into a consulting agreement (the “Consulting Agreement”) with Cross Current Capital LLC, a limited liability company organized under the laws of Puerto Rico (“Cross Current”), and Alan Masley (the “Advisor”), pursuant to which Cross Current agreed to provide certain financial and business consulting services to the Company including, but not limited, to (a) help drafting a public company competitive overview, (b) help preparing and/or reviewing a valuation analysis, (c) help in drafting marketing materials and presentations, (d) reviewing the Company’s business requirements and discuss financing and businesses opportunities, (e) investor marketing, (f) investor relations introductions, (g) legal counsel introductions, (h) auditor introductions, (i) investment banking and research introductions, (j) M&A canvassing and ways to grow the business organically, and (k) stand by capital markets advisory services. For the services rendered thereunder, the Company agreed to pay Cross Current $ 200,000 500,000 200 Settlement Agreement On October 17, 2024, the Company entered into a Settlement Agreement with the Company’s former legal counsel. In connection with the agreement, the law firm agreed to settle the amount the Company owed them, which totaled $ 773 150 150 Common Share Issuances On October 4, the Company’s board of directors approved the grant of 32,071 Employment Agreements On November 11, 2024, the Company entered into an agreement with each of its four executive officers under which each agreed to delay receipt of compensation under their agreements from the IPO effective date to January 1, 2025. Agreement with Helena Global Investment Opportunities On November 12, 2024, the Company entered into an agreement with Helena Global Investment Opportunities I LTD (“Helena”) pursuant to which the Company will have the right to issue and sell to the Helena, from time to time, and Helena shall purchase from the Company, up to $ 30,000 900 Conversion of Accounts Payable On November 13, 2024, the Company entered into an agreement with Cedars-Sinai Medical Center (“Cedars”) under which Cedars agreed to convert $ 200 60

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Basis of Consolidation	Basis of Consolidation The accompanying condensed consolidated financial statements and accompanying notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Enviro Therapeutics, Inc. All intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with GAAP 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 reporting period. The Company regularly evaluates estimates and assumptions. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Significant estimates in the accompanying condensed consolidated financial statements include the valuation allowance on deferred tax assets and impairment analysis and useful life for intangible assets.
Cash	Cash For the purpose of the statement of cash flows, cash includes currency on hand with banks and financial institutions.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments, which potentially subject the Company to concentration of credit risk, consist primarily of cash deposits. Accounts at each financial institution are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to certain limits.
Intangible Assets	Intangible Assets The Company’s intangible assets are stated at fair value as of the date acquired, less accumulated amortization. Amortization is calculated based on the estimated useful lives of the assets, which were determined to be five years 800 120 382 262
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company applies the provisions of ASC Topic 360, Property, Plant, and Equipment No
Net Loss Per Share	Net Loss Per Share Net loss per share is calculated in accordance with ASC Topic 260, Earnings Per Share 278,188 and 150,000 shares of common stock issuable upon exercise of outstanding common stock purchase warrants, respectively, and 80,000
Deferred Offering Costs	Deferred Offering Costs The Company capitalizes certain legal, professional, accounting and other third-party fees that are directly associated with in-process equity issuances as deferred offering costs until such equity issuances are consummated. After consummation of the equity issuance, these costs are recorded as a reduction in the capitalized amount associated with the equity issuance. Should the equity issuance be delayed or abandoned, the deferred offering costs will be expensed immediately as a charge to operating expenses in the Statement of Operations. As of December 31, 2023 and September 30, 2024, the Company had incurred $ 482 872 During the nine months ended September 30, 2024, a total of $ 872
Fair Value Measurements	Fair Value Measurements The Company determines the fair value of its assets and liabilities based on the exchange price in U.S. dollars that would be received to sell 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. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The Company uses a fair value hierarchy with three levels of inputs, of which the first two are considered observable and the last unobservable, to measure fair value: ● Level 1 — ● Level 2 — ● Level 3 — The carrying amounts of financial instruments such as cash, and accounts payable and accrued liabilities, approximate the related fair values due to the short-term maturities of these instruments. The carrying amounts of the Company’s convertible notes payable and notes payable from officers approximate their fair values as the interest rates of the notes are based on prevailing market rates.
Income Taxes	Income Taxes Income tax expense is based on pretax financial accounting income. Deferred tax assets and liabilities are recognized for the expected tax consequences of temporary differences between the tax bases of assets and liabilities and their reported amounts. Valuation allowances are recorded to reduce deferred tax assets to the amount that will more likely than not be realized. The Company recorded a 100 The Company accounts for uncertainty in income taxes using a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50 percent likely of being realized upon settlement. The Company classifies the liability for unrecognized tax benefits as current to the extent that the Company anticipates payment (or receipt) of cash within one year. Interest and penalties related to uncertain tax positions are recognized in the provision for income taxes. There were no no
Patents and Patent Application Costs	Patents and Patent Application Costs Although the Company believes that its patents and underlying technology have continuing value, the amount of future benefits to be derived from the patents is uncertain. Patent costs are therefore expensed as incurred and are included in General and administrative expenses on the accompanying condensed consolidated Statements of Operations. Patent expenses were $ 123 130
Research and Development Costs	Research and Development Costs The Company expenses its research and development costs as incurred. Research and developments costs for the nine months ended September 30, 2024 and 2023 were $ 242 75
Stock-Based Compensation	Stock-Based Compensation The Company measures all stock options and other stock-based awards granted based on the fair value of the award on the date of the grant and recognizes compensation expense for those awards over the requisite service period, which is generally the vesting period of the respective award. The Company has elected to recognize forfeitures as they occur. The reversal of compensation cost previously recognized for an award that is forfeited because of a failure to satisfy a service or performance condition is recognized in the period of the forfeiture. Generally, the Company issues stock options with only service-based vesting conditions and records the expense for these awards using the straight-line method over the requisite service period. The Company classifies stock-based compensation expense in its statements of operations in the same manner in which the award recipient’s payroll costs are classified or in which the award recipients’ service payments are classified. The Company was a private company until the completion of its IPO on September 17, 2024. The Company estimates the fair value of common stock using an appropriate valuation methodology, in accordance with the framework of the American Institute of Certified Public Accountants’ Technical Practice Aid, Valuation of Privately-Held Company Equity Securities Issued as Compensation. Each valuation methodology includes estimates and assumptions that require the Company’s judgment. These estimates and assumptions include a number of objective and subjective factors, including external market conditions, guideline public company information, the prices at which the Company sold its common stock to third parties in arms’ length transactions, the rights and preferences of securities senior to the Company’s common stock at the time, and the likelihood of achieving a liquidity event such as an initial public offering or sale. Significant changes to the assumptions used in the valuations could result in different fair values of stock options at each valuation date, as applicable. The fair value of each stock option or warrant grant is estimated using the Black-Scholes option-pricing model. The Company was a private company and lacked company-specific historical and implied volatility information. Therefore, it estimated its expected stock volatility based on the historical volatility of a publicly traded set of peer companies within the biotechnology industry with characteristics similar to the Company. The expected term of the Company’s stock options has been determined utilizing the “simplified” method for awards that qualify as “plain-vanilla” options or warrants. The expected term of stock options or warrants granted to non-employees is equal to the contractual term of the option award. The risk-free interest rate is determined by reference to the U.S. Treasury yield curve in effect at the time of grant of the award for time periods approximately equal to the expected term of the award. Expected dividend yield is zero, based on the fact that the Company has never paid cash dividends and does not expect to pay any cash dividends in the foreseeable future.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In November 2023, the Financial Accounting Standards Board (“FASB”) issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosure, which is intended to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expense categories that are regularly provided to the chief operating decision maker and included in each reported measure of a segment’s profit or loss. The update also requires all annual disclosures about a reportable segment’s profit or loss and assets to be provided in interim periods and for entities with a single reportable segment to provide all the disclosures required by ASC 280, Segment Reporting, including the significant segment expense disclosures. The Company adopted ASU 2023-07 beginning January 1, 2024. The Company does not believe the impact of the new guidance and related codification improvements had a material impact to its financial position, results of operations and cash flows. Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

SHAREHOLDERS_ EQUITY (Tables)

SHAREHOLDERS’ EQUITY (Tables)	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
SCHEDULE OF RESTRICTED COMMON STOCK ACTIVITY	The following table summarizes restricted common stock activity during the nine months ended September 30, 2024: SCHEDULE OF RESTRICTED COMMON STOCK ACTIVITY Number of Restricted Shares Fair Value Weighted Average Grant Date Fair Value Non-vested, December 31, 2023 — $ — $ — Granted 80,000 174 2.18 Vested — (5 ) (1.90 ) Forfeited — — — Non-vested, September 30, 2024 80,000 $ 169 $ 2.18
SCHEDULE OF WARRANT ACTIVITY	The table below summarizes the Company’s warrant activities for nine months ended September 30, 2024: SCHEDULE OF WARRANT ACTIVITY Number of Warrant Shares Exercise Price Range Per Share Weighted Average Exercise Price Balance, December 31, 2023 150,000 $ 4.17 $ 4.17 Granted 128,188 2.40 4.80 4.43 Cancelled – – – Exercised – – – Forfeited/Expired – – – Balance, September 30, 2024 278,188 $ 2.40 4.80 $ 4.29 Vested and exercisable, September 30, 2024 169,688 $ 2.40 4.17 $ 3.96
SCHEDULE OF OUTSTANDING AND EXERCISABLE WARRANTS	The following table summarizes information concerning outstanding and exercisable warrants as of September 30, 2024: SCHEDULE OF OUTSTANDING AND EXERCISABLE WARRANTS Warrants Outstanding Warrants Exercisable Range of Exercise Prices Number Outstanding Average Remaining Contractual Life (in years) Weighted Average Exercise Price Number Exercisable Average Remaining Contractual Life (in years) Weighted Average Exercise Price $ 2.40 19.688 5.00 $ 2.40 19,688 5.00 $ 2.40 4.17 4.80 258,500 2.39 4.43 150,000 0.50 4.17 $ 2.40 4.80 278,188 2.57 $ 4.29 169,688 1.02 $ 3.96

BASIS OF PRESENTATION (Details

BASIS OF PRESENTATION (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended		9 Months Ended		12 Months Ended
	May 10, 2023	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Net loss		$ (1,047)	$ (312)	$ (1,623)	$ (694)	$ 1,812
Shareholders equity (deficit)		3,332	$ (1,873)	3,332	(1,873)	(2,078)	$ (2,654)	$ (1,561)	$ (1,179)
Cash in operations				2,152	(15)
Net proceeds from offering				5,524
Cash		$ 3,217		$ 3,217		$ 93
Reverse stock split	1-for-2.5 reverse stock split
Shares authorized	120,000,000
Common stock, shares authorized	100,000,000	100,000,000		100,000,000		100,000,000
Common stock, par value	$ 0.001	$ 0.001		$ 0.001		$ 0.001
Preferred stock, shares authorized	20,000,000	20,000,000		20,000,000		20,000,000
Preferred stock, par value	$ 0.001	$ 0.001		$ 0.001		$ 0.001

SUMMARY OF SIGNIFICANT ACCOUN_3

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	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Intangible assets useful life	5 years		5 years
Amortization expenses			$ 120,000	$ 120,000
Intangible assets unamortized balance	$ 262,000		262,000		$ 382,000
Impairment of intangible assets			$ 0	$ 0
Potentially dilutive securities			278,188	150,000
Proceeds from deferred offering costs			$ 872,000
Deferred tax assets valuation allowance, percentage	100%		100%		100%
Unrecognized tax benefits	$ 0		$ 0
Accrued interest					$ 0
Patent expenses	369,000	$ 254,000	655,000	550,000
Research and development costs	14,000	$ 33,000	242,000	75,000
Patents [Member]
Restructuring Cost and Reserve [Line Items]
Patent expenses			123,000	$ 130,000
IPO [Member]
Restructuring Cost and Reserve [Line Items]
Deferred offering costs	$ 872,000		872,000		$ 482,000
Proceeds from deferred offering costs			$ 872,000
Restricted Stock Units (RSUs) [Member]
Restructuring Cost and Reserve [Line Items]
Unvested restricted stock	80,000		80,000
Enviro Threapeutics Inc [Member]
Restructuring Cost and Reserve [Line Items]
Acquisition cost						$ 800,000

ADVANCES FROM RELATED PARTIES (

ADVANCES FROM RELATED PARTIES (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2022	Sep. 17, 2024	Dec. 31, 2023	Dec. 31, 2021
Related Party Transaction [Line Items]
Repayment on related party advances				$ 10
Financing costs		$ 390	$ 353
Common Stock [Member]
Related Party Transaction [Line Items]
Shares conversion		1,664
Shares conversion price	$ 4	$ 4
Shares received	1,550,000	1,550,000
Common Stock [Member] | 60% of IPO Closing Price [Member]
Related Party Transaction [Line Items]
Shares conversion price	$ 2.40	$ 2.40
Related Party [Member]
Related Party Transaction [Line Items]
Due to related parties						$ 4	$ 14
Due to related parties					$ 4	$ 4
Officer [Member]
Related Party Transaction [Line Items]
Shares received		666
discounted price percentage		40%
Financing costs	$ 3	$ 3
Officer [Member] | Common Stock [Member]
Related Party Transaction [Line Items]
Shares received		36,269

NOTES AND ACCOUNTS PAYABLE - _2

NOTES AND ACCOUNTS PAYABLE - OFFICERS (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended	9 Months Ended
	Nov. 12, 2024	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023
Accrued interest			$ 3,000
Shares conversion, value		$ 884,000	884,000
Financing cost			390,000	$ 353,000
Three Officers [Member]
Notes payable		$ 142,000	$ 142,000
Interest rate		7.50%	7.50%
Maturity date			one year
Accrued interest			$ 3,000
Notes payable		$ 142,000	142,000
Accrued and unpaid interest			3,000
Officer [Member] | Subsequent Event [Member]
Shares issued	36,269
Chief Financial Officer [Member]
Shares conversion, value		$ 172,000
Shares conversion, shares		51,610
Conversion price, description		The conversion price of the shares was equal to 83% of the IPO price
Debt fair value		$ 206,000	206,000
Financing cost		34,000	34,000
Other liabilities		$ 0	$ 0

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Sep. 17, 2024
Short-Term Debt [Line Items]
Principal						$ 250
Accrued interest increase			$ 3
Amortization of Debt Discount (Premium)	$ 115	$ 10	154	$ 30
Unamortized balance					$ 105
Unamortized debt issuance costs and discounts					105
Increase in original debt balance			49
Principal	142		$ 142
Common Stock [Member]
Short-Term Debt [Line Items]
Principal							$ 792
Accrued and unpaid interest							$ 92
Debt Conversion, Converted Instrument, Shares Issued			1,664
Convertible Note Agreements [Member]
Short-Term Debt [Line Items]
Unamortized debt issuance costs and discounts	154		$ 154
Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Principal					743	$ 675
Debt instrument interest percentage						6%
Debt instrument description						If the Company does not close an IPO transaction within 12 months of the date of the note, the Company will have the choice of paying off the principal plus all accrued and unpaid interest, or the note’s principal balance will increase to 110% of its original balance. The notes are convertible at the option of the noteholders into shares of the Company’s common stock at a price per share as defined in the agreement or will automatically be converted into shares of the Company’s common stock at 60% of the IPO price per share upon the closing of an IPO transaction.
Issuance of common stock						$ 564
Accrued interest increase					68	17
Accrued interest					43
Interest payable					60
Amortization of Debt Discount (Premium)					16
Unamortized balance					52
Notes Payable, Current	$ 792		792
Debt Instrument, Periodic Payment, Interest			$ 92
Debt Conversion, Converted Instrument, Shares Issued			368,371
Convertible Notes Payable [Member] | Convertible Note Agreement [Member]
Short-Term Debt [Line Items]
Unamortized balance					53	93
Payments of Debt Issuance Costs						111
Amortized debt discount					$ 40	$ 18

SCHEDULE OF RESTRICTED COMMON S

SCHEDULE OF RESTRICTED COMMON STOCK ACTIVITY (Details)	9 Months Ended
	Sep. 30, 2024 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants Non vested Ending	80,000
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants Non vested Beginning
Fair value of outstanding beginning
Weighted Average Grant Date Fair Value Beginning | $ / shares
Number of Restricted shares Granted	80,000
Fair value of Granted	174
Weighted Average Grant Date Fair Value Granted | $ / shares	$ 2.18
Number of Restricted shares Vested
Fair value of vested	(5)
Weighted Average Grant Date Fair Value Vested | $ / shares	$ (1.90)
Number of Restricted shares Forfeited
Fair value of forfeited
Weighted Average Grant Date Fair Value Forfeited | $ / shares
Fair value of outstanding ending	169
Weighted Average Grant Date Fair Value Ending | $ / shares	$ 2.18

SCHEDULE OF WARRANT ACTIVITY (D

SCHEDULE OF WARRANT ACTIVITY (Details) - Warrant [Member]	9 Months Ended
	Sep. 30, 2024 $ / shares shares
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants Shares, Beginning Balance | shares	150,000
Exercise price range | shares	4.17
Weighted Avg. Exercise Price Warrant, Beginning Balance | $ / shares	$ 4.17
Warrants Shares, Granted | shares	128,188
Weighted Avg. Exercise Price Warrant, Granted | $ / shares	$ 4.43
Warrants Shares, Forfeited | shares
Exercise price range cancelled | $ / shares
Weighted Avg. Exercise Price Warrant, Forfeited | $ / shares
Warrants Shares, Exercised | shares
Exercise price range exercised | $ / shares
Weighted Avg. Exercise Price Warrant, Exercised | $ / shares
Warrants Shares, Expired | shares
Exercise price range forfeited | $ / shares
Weighted Avg. Exercise Price Warrant, Expired | $ / shares
Warrants Shares, Ending Balance | shares	278,188
Weighted Avg. Exercise Price Warrant, Ending Balance | $ / shares	$ 4.29
Number of Shares Warrants Exercisable | shares	169,688
Weighted Average Exercise Price, Exercisable | $ / shares	$ 3.96
Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise price range granted | $ / shares	$ 2.40
Share-Based Payment Arrangement, Option, Exercise Price Range, Shares Outstanding, Ending Balance | shares	2.40
Exercise price range exercisable | shares	2.40
Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise price range granted | $ / shares	$ 4.80
Share-Based Payment Arrangement, Option, Exercise Price Range, Shares Outstanding, Ending Balance | shares	4.80
Exercise price range exercisable | shares	4.17

SCHEDULE OF OUTSTANDING AND EXE

SCHEDULE OF OUTSTANDING AND EXERCISABLE WARRANTS (Details) - $ / shares		9 Months Ended
	Sep. 17, 2024	Sep. 30, 2024	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding, outstanding number of options, shares		278,188
Warrants outstanding, weighted average exercise price		$ 4.29
Warrants exercisable, weighted average remaining life in years		1 year 7 days
Warrants exercisable, weighted average exercise price		$ 3.96
Warrant One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise price lower range		$ 2.40
Warrants outstanding, outstanding number of options, shares	19,688	19.688
Warrants exercisable, weighted average remaining life in years		5 years
Warrants outstanding, weighted average exercise price	$ 2.40	$ 2.40
Warrants exercisable, exercisable number of options, shares		19,688
Warrants exercisable, weighted average remaining life in years	5 years	5 years
Warrants exercisable, weighted average exercise price		$ 2.40
Warrant Two [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding, outstanding number of options, shares		258,500
Warrants exercisable, weighted average remaining life in years		2 years 4 months 20 days
Warrants outstanding, weighted average exercise price		$ 4.43
Warrants exercisable, exercisable number of options, shares		150,000
Warrants exercisable, weighted average remaining life in years		6 months
Warrants exercisable, weighted average exercise price		$ 4.17
Warrant Two [Member] | Exercise Price Range Two [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise price lower range		4.17
Exercise price upper range		4.80
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise price lower range		2.40
Warrants outstanding, weighted average exercise price	$ 4.80		$ 4.17
Exercise price upper range		$ 4.80
Warrant Three [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants exercisable, weighted average remaining life in years		2 years 6 months 25 days
Warrants exercisable, exercisable number of options, shares		169,688

SHAREHOLDERS_ EQUITY (Details N

SHAREHOLDERS’ EQUITY (Details Narrative) - USD ($)				3 Months Ended	9 Months Ended		12 Months Ended
	Sep. 23, 2024	Sep. 17, 2024	Sep. 16, 2024	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Jul. 31, 2023	May 10, 2023	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares authorized									120,000,000
Common stock, shares issued				100,000,000	100,000,000		100,000,000		100,000,000
Common stock, par value				$ 0.001	$ 0.001		$ 0.001		$ 0.001
Preferred stock, shares authorized				20,000,000	20,000,000		20,000,000		20,000,000
Preferred stock par value				$ 0.001	$ 0.001		$ 0.001		$ 0.001
Common stock, shares issued				12,846,785	12,846,785		10,562,640
Common stock, shares outstanding				12,846,785	12,846,785		10,562,640
Preferredstock, shares outstanding				0	0		0
Total gross proceeds					$ 5,524,000
Warrants exercise price				$ 4.29	$ 4.29
Conversion price per share					60%
Fair value of shares	$ 100,000
Annual cash compensation	50,000
Cash compensation	$ 10,000
Unamortized compensation					$ 169,000
Warrants outstanding, outstanding number of options, shares				278,188	278,188
Warrant expiration					1 year 7 days
Convertible note payable										$ 250,000
Restricted Stock Units (RSUs) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross	30,000
2023 Equity Incentive Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of common shares upon the closing of the initial public offering, net of offering costs, shares							0
Common stock reserved for future issuance								1,650,000
Restricted units issued					80,000
Shares available for grant				1,570,000	1,570,000
Cedars Sinai Medical Center [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Convertion of accounts payable				$ 750,000
Convert shares				312,500
Fair value accounts payable				$ 1,250,000	$ 1,250,000
Financing cost				$ 500,000
Strategic Advisory Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares vested					0
Share-based compensation					$ 4,000
Strategic Advisory Agreement [Member] | Restricted Stock Units (RSUs) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of common shares upon the closing of the initial public offering, net of offering costs, shares	50,000
Directors Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Fair value of shares	$ 74,000
Directors Agreement [Member] | Restricted Stock Units (RSUs) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of common shares upon the closing of the initial public offering, net of offering costs, shares	10,000
Director Agreements [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares vested					0
Share-based compensation					$ 5,000
Director Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share-based compensation					$ 1,000
IPO [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of common shares upon the closing of the initial public offering, net of offering costs, shares			1,550,000
Share price			$ 4
Total gross proceeds			$ 6,200,000
Underwriting expense			$ 5,524,000
Additional shares issued			232,500
IPO [Member] | Underwrinting Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Issuance of common shares upon the closing of the initial public offering, net of offering costs, shares		54,250
IPO price percentage		120%
Warrants exercise price		$ 4.80
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferredstock, shares outstanding				0	0		0
Issuance of common shares upon the closing of the initial public offering, net of offering costs, shares				1,550,000	1,550,000
Additional shares issued				1,664	1,664
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants exercise price		$ 4.80								$ 4.17
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross					128,188
Purchase of warrants		54,250		278,188	278,188		150,000			150,000
Warrants exercise price percentage		120%
Warrant shares outstanding, intrinsic value				$ 0	$ 0
Warrant One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share price		$ 2.46
Warrants exercise price		$ 2.40		$ 2.40	$ 2.40
Warrants outstanding, outstanding number of options, shares		19,688		19.688	19.688
Expected term		2 years 6 months
Volatility		100%
Dividend rate		0%
Risk free interest rate		3.49%
Fair value of Warrant				$ 29,000	$ 29,000
Warrant expiration		5 years			5 years

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands

1 Months Ended

3 Months Ended

9 Months Ended

Nov. 06, 2024

Sep. 23, 2024

Sep. 20, 2024

May 21, 2024

Mar. 07, 2024

May 21, 2021

Aug. 31, 2024

Sep. 30, 2024

Sep. 30, 2023

Sep. 30, 2024

Sep. 30, 2023

Dec. 31, 2023

Loss Contingencies [Line Items]

Shares issued value

$ 4,652

$ 4,652

Net sales

LicenseAgreementdescription

Enviro issued Tracon equity ownership in Enviro equal to a number of shares of restricted common stock of Enviro equal to seven percent (7%) on a fully-diluted and converted basis of all common and preferred shares of Enviro (the “Tracon-Enviro Equity”). In connection with the Enviro-Kairos Share Exchange, the parties agreed that Tracon would receive, in exchange for its Enviro common stock, 420,000 restricted shares of Kairos Common Stock (which is equal to 1.41229% of the issued and outstanding shares of Kairos on a fully-diluted and converted basis) as the Tracon-Enviro Equity. Until such time as Tracon has received all of the Cash Consideration (as defined in the Tracon License Agreement), Enviro or its successor in interest, will issue to Tracon, without further consideration, any additional shares of common stock of Enviro, or such successor in interest, necessary so that Tracon maintains ownership of shares of Enviro, or such successor in interest, equal to the Tracon-Enviro Equity on a fully-diluted and converted basis of all stock in Enviro (or its successor). Notwithstanding the foregoing, if Tracon receives the full Cash Consideration within six (6) months of the effective date of the Tracon License Agreement, then Tracon will automatically return to Enviro (or any successor entity, if applicable) a number of restricted shares of the common stock of Enviro (or its successor) such that upon such return of shares Tracon will possess an amount of shares in Enviro (or its successor) equal to two percent (2%) on a fully-diluted and converted basis relative to the other Enviro shareholders who exchanged their shares in the Enviro-Kairos Share Exchange

(1) obtain an IND for a patent product within 1 year of the effective date of the agreement, (2) commence a Phase II trial within 2 years of the effective date of the agreement, and (3) submit an NDA or BLA to the FDA or equivalent regulatory agency in another jurisdiction within 7 years of the effective date of the agreement. Pursuant to the Enviro-Cedars License Agreement (Mitochondrial DNA), Enviro is obligated to (1) complete preclinical studies of a patent product within 2 years of the effective date of the agreement, (2) complete toxicology studies within 2.5 years of the effective date of the agreement, (3) obtain IND within 3 years of the effective date of the agreement, (4) begin a Phase I trial within 4 years of the effective date of the agreement, and (5) submit an NDA or BLA to the FDA or equivalent regulatory agency in another jurisdiction within 7 years of the effective date of the agreement. If the Commercialization Milestones are not met or extended, Cedars may convert the exclusive licenses into non-exclusive licenses or to a co-exclusive licenses or terminate the licenses

Chief Financial Officer [Member]

Loss Contingencies [Line Items]

Debt instrument periodic payment

$ 50

Sale of equity financing debt

850

Accounts payable and accrued expense

$ 50

50

$ 0

Phase One Clinical Trial [Member]

Loss Contingencies [Line Items]

Payment for milestone

150

Item One And Two [Member]

Loss Contingencies [Line Items]

Payment for milestone

250

Net sales

5,000

Item Four [Member]

Loss Contingencies [Line Items]

Payment for milestone

2,500

Net sales

$ 50,000

Patent product sales

50%

Phase Two [Member] | Item One And Two [Member]

Loss Contingencies [Line Items]

Payment for milestone

$ 250

Phase Two Clinical Trial [Member] | Item Three [Member]

Loss Contingencies [Line Items]

Payment for milestone

500,000

Phase Two Clinical Trial [Member] | Item Four [Member]

Loss Contingencies [Line Items]

Payment for milestone

250

Phase One [Member] | Item One And Two [Member]

Loss Contingencies [Line Items]

Payment for milestone

1,500

Phase One [Member] | Item Four [Member]

Loss Contingencies [Line Items]

Payment for milestone

1,500

Master Service And Technology Agreement [Member]

Loss Contingencies [Line Items]

Payments for vendor advance

$ 900

Bioassay Services Agreement [Member] | Pre Check Health Services Inc [Member]

Loss Contingencies [Line Items]

Payments for vendor advance

$ 900

900

Advisory And Consulting Services Agreement [Member] | CEOCA Technologies Ltd [Member]

Loss Contingencies [Line Items]

Service fee

$ 250

Strategic Advisory Agreement [Member] | Restricted Stock Units (RSUs) [Member]

Loss Contingencies [Line Items]

Shares issued

50,000

Shares issued value

$ 100

Fair value of Restricted stock units

4

Strategic Advisory Agreement [Member] | Belair Capital Advisors Inc [Member]

Loss Contingencies [Line Items]

Service fee

$ 365

Shares issued

50,000

License Agreement [Member]

Loss Contingencies [Line Items]

License fee

5

Annual maintenance fee

$ 10

License Agreement [Member] | Tracon Pharmaceutical Inc [Member]

Loss Contingencies [Line Items]

Upfront fee

$ 100

Additional payment for financial equity

$ 500

Sale of equity amount

10,000

Sale of equity transaction value

$ 22,000

Exclusive License Agreement [Member]

Loss Contingencies [Line Items]

Royalty percentage

3.75%

Exclusive License Agreement [Member] | Item Four [Member]

Loss Contingencies [Line Items]

License fee

$ 50

Royalty percentage

4.25%

maintenance fee

$ 500

Annual maintenance fee

10

Exclusive License Agreement [Member] | Minimum [Member]

Loss Contingencies [Line Items]

Patent protection costs

$ 9

other non-royalty sublicense fees percentage

5%

Exclusive License Agreement [Member] | Minimum [Member] | Item Four [Member]

Loss Contingencies [Line Items]

other non-royalty sublicense fees percentage

5%

Exclusive License Agreement [Member] | Maximum [Member]

Loss Contingencies [Line Items]

Patent protection costs

$ 61

other non-royalty sublicense fees percentage

35%

Exclusive License Agreement [Member] | Maximum [Member] | Item Four [Member]

Loss Contingencies [Line Items]

other non-royalty sublicense fees percentage

35%

Enviro Cedars License Agreements [Member] | Phase Three Clinical Trial [Member]

Loss Contingencies [Line Items]

Net sales

$ 50,000

Enviro Cedars License Agreements [Member] | Phase Three [Member] | Item One And Two [Member]

Loss Contingencies [Line Items]

Net sales

$ 100,000

Conversion Agreement [Member]

Loss Contingencies [Line Items]

Shares issued

312,500

Conversion rate

$ 2.40

Conversion percentage

60%

Conversion Agreement [Member] | Minimum [Member]

Loss Contingencies [Line Items]

Debt conversion converted

$ 750

Conversion Agreement [Member] | Maximum [Member]

Loss Contingencies [Line Items]

Debt conversion converted

$ 948

Tracon License Agreement [Member] | Tracon Pharmaceutical Inc [Member]

Loss Contingencies [Line Items]

Royalty percentage

3%

Payment for cash consideration

$ 100

Royalty percentage

3%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)					1 Months Ended		3 Months Ended	9 Months Ended
	Nov. 13, 2024	Nov. 12, 2024	Oct. 17, 2024	Oct. 01, 2024	Oct. 31, 2024	Aug. 31, 2024	Sep. 30, 2024	Sep. 30, 2024	Oct. 04, 2024	Sep. 17, 2024
Subsequent Event [Line Items]
Principal amount							$ 142,000	$ 142,000
Accrued interest								3,000
Issunace of shares							$ 4,652,000	$ 4,652,000
Advance payment						$ 900,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Issunace of shares		$ 900,000
Settlement agreement amount				$ 200,000
Settlement amount			$ 773,000
Settlement amount			$ 150,000
Purchase of common stock		$ 30,000
Accounts payable	$ 200,000
Conversion rate	60%
Consulting Agreement [Member]
Subsequent Event [Line Items]
Issunace of shares					$ 500,000
Consulting Agreement [Member] | Current Capital LLC [Member]
Subsequent Event [Line Items]
Issunace of shares					$ 200,000
Common Stock [Member]
Subsequent Event [Line Items]
Principal amount										$ 792,000
Issuance of common shares upon the closing of the initial public offering, net of offering costs, shares							1,550,000	1,550,000
Issunace of shares							$ 2,000	$ 2,000
Common Stock [Member] | Chief Financial Officer [Member]
Subsequent Event [Line Items]
Number of shares auhorized to CFO									32,071
Officer [Member]
Subsequent Event [Line Items]
Issuance of common shares upon the closing of the initial public offering, net of offering costs, shares								666
Officer [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Issuance of common shares upon the closing of the initial public offering, net of offering costs, shares								36,269
Issunace of shares								$ 48,000