XML 47 R36.htm IDEA: XBRL DOCUMENT v3.25.0.1
SHAREHOLDERS’ EQUITY (Details Narrative) - USD ($)
3 Months Ended 5 Months Ended 9 Months Ended 12 Months Ended
Sep. 23, 2024
Sep. 17, 2024
Sep. 16, 2024
Sep. 30, 2024
Jan. 31, 2021
Sep. 30, 2024
Sep. 30, 2023
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Jul. 31, 2023
May 10, 2023
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     100,000,000
Common stock, par value       $ 0.001   $ 0.001   $ 0.001 $ 0.001     $ 0.001
Preferred stock, shares authorized       20,000,000   20,000,000   20,000,000 20,000,000     20,000,000
Preferred stock par value       $ 0.001   $ 0.001   $ 0.001 $ 0.001     $ 0.001
Common stock, shares issued       12,846,785   12,846,785   10,562,640 10,334,357      
Common stock, shares outstanding       12,846,785   12,846,785   10,562,640 10,334,357      
Issuance of service       $ 7,000   $ 7,000            
Settlement of dispute               228,284        
Fair value of shares $ 100,000             $ 913,000        
Face amount       $ 142,000   $ 142,000     $ 250,000 $ 350,000    
Purchase of warrants                   90,000    
Warrants exercise price       $ 4.29   $ 4.29            
Warrant description                   the number of warrant shares equal to 7% of the conversion shares that will be issued to the lenders at the time of the IPO. The warrants will be good for five years from the date of the IPO. However, the underwriters may not sell the shares underlying the warrants for a period of six months following the IPO. The exercise price for the warrants will be equal to 60% of the per share price of the Company’s common stock sold in the IPO.    
Preferredstock, shares outstanding       0   0   0 0      
Total gross proceeds           $ 5,524,000          
Conversion price per share           60.00%            
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            
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            
IPO [Member]                        
Accumulated Other Comprehensive Income (Loss) [Line Items]                        
Additional shares issued     232,500                  
Issuance of common shares upon the closing of the initial public offering, net of offering costs, shares     1,550,000                  
Share price     $ 4.00                  
Total gross proceeds     $ 6,200,000                  
Underwriting expense     $ 5,524,000                  
Warrant [Member]                        
Accumulated Other Comprehensive Income (Loss) [Line Items]                        
Purchase of warrants   54,250   278,188   278,188   150,000 180,000 120,000    
Warrants exercise price   $ 4.80           $ 4.17 $ 4.17      
Intrinsic value               $ 0        
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross           128,188   150,000      
Warrants exercise price percentage   120.00%                    
Warrants outstanding, outstanding number of options, shares               150,000        
Warrant expiration               1 year 2 months 1 day        
Warrant shares outstanding, intrinsic value       $ 0   $ 0            
Common Stock [Member]                        
Accumulated Other Comprehensive Income (Loss) [Line Items]                        
Additional shares issued       1,664   1,664            
Issuance of service                    
Face amount   $ 792,000                    
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            
Warrant One [Member]                        
Accumulated Other Comprehensive Income (Loss) [Line Items]                        
Warrants exercise price   $ 2.40   $ 2.40   $ 2.40            
Share price   $ 2.46                    
Warrants outstanding, outstanding number of options, shares   19,688   19.688   19.688            
Expected term   2 years 6 months                    
Volatility   100.00%                    
Dividend rate   0.00%                    
Risk free interest rate   3.49%                    
Fair value of Warrant       $ 29,000   $ 29,000            
Warrant expiration   5 years       5 years            
Convertible Notes Payable [Member]                        
Accumulated Other Comprehensive Income (Loss) [Line Items]                        
Face amount                 $ 675,000      
Sale of common stock shares                   60,000    
Convertible Notes Payable [Member] | Warrant [Member]                        
Accumulated Other Comprehensive Income (Loss) [Line Items]                        
Purchase of warrants                 150,000      
Warrants exercise price                 $ 4.17 $ 4.17    
Convertible Notes Payable [Member] | Common Stock [Member]                        
Accumulated Other Comprehensive Income (Loss) [Line Items]                        
Purchase of warrants                   30,000    
Warrants exercise price                   $ 8.33    
Net proceeds for common stock                   $ 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                      
Verbal Agreement [Member]                        
Accumulated Other Comprehensive Income (Loss) [Line Items]                        
Issuance of service         $ 1,000,000              
Verbal Agreement [Member] | Restricted Stock Units (RSUs) [Member]                        
Accumulated Other Comprehensive Income (Loss) [Line Items]                        
Additional shares issued         2,100,000              
Underwrinting Agreement [Member] | IPO [Member]                        
Accumulated Other Comprehensive Income (Loss) [Line Items]                        
Warrants exercise price   $ 4.80                    
Issuance of common shares upon the closing of the initial public offering, net of offering costs, shares   54,250                    
IPO price percentage   120.00%                    
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