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v3.23.3

NON-CONSOLIDATED JOINT VENTURE AND RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($) |  |  |  |  | 3 Months Ended | 9 Months Ended | 12 Months Ended |  |  |  |
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Jul. 02, 2023 | Nov. 02, 2021 | Apr. 06, 2020 | May 09, 2018 | Sep. 30, 2023 | Sep. 30, 2022 | Sep. 30, 2023 | Sep. 30, 2022 | Dec. 31, 2022 | Dec. 31, 2020 | May 17, 2023 | Apr. 26, 2023 | Mar. 17, 2023 | Sep. 21, 2018
Related Party Transaction [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Issuance of common stock |  |  | 450,000 |  |  |  |  |  |  |  |  |  |  |
Related party contribution |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 200,000
Shares issued |  |  |  |  |  |  |  |  |  | 150,000 |  |  |  |
Stock-based compensation |  |  |  |  |  |  |  |  |  | $ 550,000 |  |  |  |
Research and development |  |  |  |  | $ 1,638,508 | $ 113,617 | $ 1,842,341 | $ 154,722 |  | $ 1,500,000 |  |  |  |
Revenue from related parties |  |  |  |  | 0 | 520,000 | 10,207 | 1,183,367 |  |  |  |  |  |
New service agreement description | Under the terms of his employment agreement, Mr. White is entitled to (i) a sign-on/retention bonus consisting of a one-time lump-sum payment of $50,000 and a grant of nonqualified stock options to purchase shares of the Company’s common stock with an exercise price equal to $400,000 (subject to shareholder approval), and (ii) stock option grants to purchase shares of the Company’s common stock with an exercise price equal to $840,000 (subject to shareholder approval.) Under the terms of his service agreement, Mr. Owens is entitled to (i) a sign-on/retention bonus consisting of a grant of nonqualified stock options to purchase shares of the Company’s common stock with an exercise price equal to $125,000 (subject to shareholder approval) and (ii) stock option grants to purchase shares of the Company’s common stock with an exercise price equal to $585,000 (subject to shareholder approval.) Under the terms of his employment agreement Mr. Nketiah is entitled to stock option grants to purchase shares of the Company’s common stock with an exercise price equal to $90,000 (subject to shareholder approval.) In addition to the payments stock and option grants described above, each of Messrs. White, Owens and Nketiah are receiving cash compensation and are eligible for additional cash bonuses |  |  |  |  |  |  |  |  |  |  |  |  |
Interest payable |  |  |  |  |  |  |  |  |  |  |  |  | $ 39,000 |
Outstanding amount |  |  |  |  |  |  |  |  |  |  | $ 200,000 |  |  |
Outstanding interest |  |  |  |  |  |  |  |  |  |  |  | $ 34,500 |  |
Lease payments |  |  |  |  |  |  |  |  | $ 54,000 |  |  |  |  |
Lease costs |  |  |  |  | 13,500 | 13,500 | 40,500 | 40,500 |  |  |  |  |  |
Loans Payable Officer [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest expense |  |  |  |  |  |  | 18,000 | 13,500 |  |  |  |  |  |
Chief Executive Officer [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans from related party |  | $ 200,000 |  |  |  |  |  |  |  |  |  |  |  |
Principal amount |  | $ 200,000 |  |  |  |  |  |  |  |  |  |  |  |
Interest rate |  | 9.00% |  |  |  |  |  |  |  |  |  |  |  |
Maturity date |  | Mar. 17, 2023 |  |  |  |  |  |  |  |  |  |  |  |
US Asian Consulting Group LLC [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Monthly payment |  |  |  | $ 10,000 |  |  |  |  |  |  |  |  |  |
Balance owed for accrued,unpaid services and expenses |  |  |  |  | 0 |  | 0 |  | $ 260,000 |  |  |  |  |
US Asian Consulting Group LLC [Member] | Consulting Agreement [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consulting expenses |  |  |  |  |  |  | 30,000 |  |  |  |  |  |  |
Wider [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue from related parties |  |  |  |  | $ 0 | $ 520,000 | $ 10,207 | $ 1,183,367 |  |  |  |  |  |
Wider [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ownership percentage |  |  |  |  | 52.00% |  | 52.00% |  |  |  |  |  |  |
Nexalin [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ownership percentage |  |  |  |  | 48.00% |  | 48.00% |  |  |  |  |  |  |

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