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Consolidated Statements of Cash Flows - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Cash flows from operating activities    
Net loss $ (4,303,550) $ (6,244,202)
Adjustments to reconcile net loss to net cash used in operations:    
Amortization expense 102,577 76,392
Lease expense 55,476 34,020
Depreciation expense 20,148 20,083
Stock options expense 1,359,284 3,024,027
Common stock issued for consulting services 103,500 150,000
Changes in operating assets and liabilities:    
Prepaid expenses 138,822 (39,344)
Prepaid expenses - noncurrent portion (40,091) (458,317)
Accounts payable (118,360) 140,413
Lease liability (55,476) (34,020)
Accrued expenses 154,388 (22,749)
Net cash used in operating activities (2,583,282) (3,353,697)
Cash flows used in investing activities    
Additions to intellectual property (266,502) (339,055)
Additions to furniture and equipment (7,800)
Leasehold improvements (18,044)
Investment in CQENS Electronics (Hong Kong) Ltd 1,321
Net cash flows used in investing activities (265,181) (364,899)
Cash flows from financing activities    
Proceeds from issuance of common stock 2,075,000 350,000
Proceeds from related party debt 904,247
Net Cash provided by financing activities 2,979,247 350,000
Net change in cash and cash equivalents 130,784 (3,368,596)
Cash and cash equivalents, beginning of period 219,781 3,588,377
Cash and cash equivalents, end of period 350,565 219,781
Supplementary disclosure for non-cash activities:    
Right-of-use asset in exchange for lease liability $ 160,255