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Condensed Consolidated Statements of Operations - USD ($)
3 Months Ended 12 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Dec. 31, 2023
Dec. 31, 2022
Total revenues $ 117,029 $ 257,178 $ 839,359 $ 948,911
Cost of revenues (117,029) (226,040) (742,048) (550,822)
Gross profit   31,138 97,311 398,089
Operating expenses:        
Research and development 1,095,040 946,451 3,312,699 7,944,089
General and administrative 1,022,051 1,235,376 4,482,552 6,692,904
Total operating expenses 2,117,091 2,181,827 7,795,251 14,636,993
Loss from operations (2,117,091) (2,150,689) (7,697,940) (14,238,904)
Other income (expense):        
Foreign currency transaction gain (loss) 1,209 (366) 1,483 (30,549)
Interest income (expense), net 28,842 (103,568) (49,129) (822,611)
Research and development incentives 6,331 6,448 23,784 132,869
CARES Act Employee Retention Credit     120,771  
Other income   40,869 43,223 5,921
Loss on extinguishment of debt     (393,791)  
Change in fair value of convertible debt 165,382   43,066  
Total other income (expense) 201,764 (56,617) (210,593) (714,370)
Net loss before income taxes (1,915,327) (2,207,306) (7,908,533) (14,953,274)
Income tax benefit   1,161,197 1,767,803 1,154,935
Net loss applicable to common stockholders $ (1,915,327) $ (1,046,109) $ (6,140,730) $ (13,798,339)
Basic net loss per share (in Dollars per share) [1] $ (2.42) $ (5.74) $ (12.66) $ (76.84)
Diluted net loss per share (in Dollars per share) [1] $ (2.42) $ (5.74) $ (0.79) $ (4.81)
Basic weighted average common shares outstanding (in Shares) [1] 790,239 182,296 484,995 179,565
Diluted weighted average common shares outstanding (in Shares) [1] 790,239 182,296 7,758,036 2,871,345
Licensing revenue        
Total revenues       $ 250,000
Grant revenue        
Total revenues $ 117,029 $ 257,178 $ 839,359 $ 698,911
[1] Adjusted to reflect the reverse stock split of one-for-sixteen effective June 5, 2024