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Stock-Based Compensation (Tables)

9 Months Ended

Sep. 30, 2023

Share-Based Payment Arrangement [Abstract]

Schedule of Estimated Values of Stock Option Grants Valuation Assumptions

Schedule of Estimated Values of Stock Option Grants Valuation Assumptions

		Grant Date
		April 1, 2022
Risk-free interest rate			2.82	%
Weighted average expected term			6 years
Expected volatility			116.60	%
Expected dividend yield			0.00	%

Schedule of Stock Option Activity

A summary of stock option activity during the nine months ended September 30, 2023 and 2022 is as follows:

Schedule of Stock Option Activity

										Weighted-
						Weighted-				Average
						Average				Remaining				Aggregate
		Shares				Exercise				Contractual				Intrinsic
		Under Option				Price				Life				Value
Outstanding at January 1, 2023			365,447			$	5.89				8 years			$	19,200
Granted			220,587				6.08
Forfeited			(7,560	)			15.34								(19,200	)
Outstanding at September 30, 2023			357,887			$	5.69				8 years			$	-
Exercisable at September 30, 2023			186,594			$	5.60				7 years			$	-

										Weighted-
						Weighted-				Average
						Average				Remaining				Aggregate
		Shares				Exercise				Contractual				Intrinsic
		Under Option				Price				Life				Value
Outstanding at January 1, 2022			144,860			$	5.61				8 years			$	19,200
Granted			220,587				6.08
Outstanding at September 30, 2022			365,447			$	5.89				9 years			$	19,200
Exercisable at September 30, 2022			93,085			$	6.44				7 years			$	19,200

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Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.

+ References

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-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

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Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

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-Subparagraph (f)(2)
-Name Accounting Standards Codification
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