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Net Loss Per Share (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Net Loss Per Share [Abstract]

Schedule of Earnings Per Share

The following table sets forth the computation of (loss) earnings per share:

		For the three months ended								For the nine months ended
		September 30, 2024				September 30, 2023				September 30, 2024				September 30, 2023
Numerator
Net loss – basic and diluted		$	(1,859,906	)		$	(3,269,123	)		$	(8,978,129	)		$	(8,049,256	)
Denominator
Weighted average shares used to compute net loss per share, basic and diluted			6,030,259				3,880,433				5,928,460				3,599,266
Net loss per share – basic and diluted		$	(0.31	)		$	(0.84	)		$	(1.51	)		$	(2.23	)

The following table sets forth the computation of (loss) earnings per share:

		Years Ended December 31,
		2023				2022
Numerator
Net loss – basic and diluted		$	(13,763,658	)		$	(12,073,260	)
Denominator
Weighted average shares used to compute net loss per share, basic and diluted			3,774,219				2,718,888
Net loss per share – basic and diluted		$	(3.65	)		$	(4.44	)

Schedule of Potentially Dilutive Outstanding Securities

The following potentially dilutive common shares related to outstanding securities for the nine months ended September 30, 2024, and 2023 were excluded from the computation of diluted net loss per share because their effect would have been anti-dilutive for the year, see below:

		For the nine months ended
		September 30, 2024		September 30, 2023
Warrants		2,777,647		1,218,558
Common Share options		815,974		836,932
ACI Canada legacy performance options		265,642		338,842
Convertible Debentures		431,514		—
Total anti-dilutive features		4,290,779		2,394,332

The following potentially dilutive outstanding securities for the years ended December 31, 2023 and 2022 were excluded from the computation of diluted net loss per share because their effect would have been anti-dilutive for the year, see below:

		For the Years Ended
		December 31, 2023		December 31, 2022
Warrants		1,749,193		639,250
Common Share options		826 888		220,243
ACI Canada legacy performance options		272,842		380,842
Total anti-dilutive features		2,848,923		1,240,335

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- References

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- Definition

Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482662/260-10-50-1

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- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
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