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Unaudited Condensed Combined Balance Sheet as of December 31, 2020 (Tables) | 9 Months Ended
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Sep. 30, 2021
Unaudited Condensed Combined Balance Sheet As Of December 31 2020 |
Schedule of Reclassification of Condensed Consolidated Balance Sheet Information | The audited Balance Sheets as of December 31, 2020 of pre-Merger MyMD Florida and Supera is presented below with the adjustments required to eliminate inter-company transactions, implement ASC 842 for reporting leasing transactions and reclassify certain balances to conform with the classification in the Condensed Consolidated Balance Sheet as of September 30, 2021. Schedule of Reclassification of Condensed Consolidated Balance Sheet Information
|  | MyMD |  |  | Supera |  |  |  |  |  |  |  |  |  |
|  | Pharmaceuticals |  |  | Pharmaceuticals |  |  |  |  |  |  |  |  | Restated |
|  | Inc. |  |  | Inc. |  |  |  |  |  | AJE |  |  | Total |
|  | (audited) |  |  | (audited) |  |  | Adjustments |  |  | # |  |  | (unaudited) |
ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash |  | $ | 133,733 |  |  | $ | 14,551 |  |  |  | - |  |  |  |  |  | $ | 148,284 |
Prepaid expenses |  |  | 1,218 |  |  |  | - |  |  |  | - |  |  |  |  |  |  | 1,218 |
Due from affiliate |  |  | - |  |  |  | 24,600 |  |  |  | (24,600 | ) |  | 1 |  |  |  | - |
Total Current Assets |  |  | 134,951 |  |  |  | 39,151 |  |  |  | (24,600 | ) |  |  |  |  |  | 149,502 |
Non-Current Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating Lease Right-of-Use Assets |  |  | - |  |  |  | - |  |  |  | 527,195 |  |  | 3 |  |  |  | 527,195 |
Intangible Assets, net |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  |  | - |
Total Non-Current Assets |  |  | - |  |  |  | - |  |  |  | 527,195 |  |  |  |  |  |  | 527,195 |
Total Assets |  | $ | 134,951 |  |  | $ | 39,151 |  |  | $ | 502,595 |  |  |  |  |  | $ | 676,697 |
LIABILITIES |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and Other Payables |  | $ | 1,025,063 |  |  | $ | 556,781 |  |  | $ | 219,885 |  |  | 1,2 |  |  | $ | 1,801,729 |
Due to Related Party |  |  | 39,177 |  |  |  | - |  |  |  | (39,177 | ) |  | 2 |  |  |  | - |
Interest Payable, related party |  |  | 175,679 |  |  |  | - |  |  |  | (175,679 | ) |  | 2 |  |  |  | - |
Loan Payable |  |  | 1,200,000 |  |  |  | - |  |  |  | - |  |  |  |  |  |  | 1,200,000 |
Operating Lease Payable |  |  | - |  |  |  | - |  |  |  | 481,049 |  |  | 3 |  |  |  | 481,049 |
Paycheck Protection Program Loan |  |  | 54,000 |  |  |  | 16,600 |  |  |  | - |  |  |  |  |  |  | 70,600 |
Total Current Liabilities |  |  | 2,493,919 |  |  |  | 573,381 |  |  |  | 486,078 |  |  |  |  |  |  | 3,553,378 |
Non-Current Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |
Line of Credit Payable – related party, net of discount |  |  | 1,734,237 |  |  |  | 599,747 |  |  |  | - |  |  |  |  |  |  | 2,333,984 |
Interest Payable, related party |  |  | - |  |  |  | 29,628 |  |  |  | (29,628 | ) |  | 2 |  |  |  | - |
Operating Lease Liability, net of current |  |  | - |  |  |  | - |  |  |  | 46,369 |  |  | 3 |  |  |  | 46,369 |
Total Non-Current Liabilities |  |  | 1,734,237 |  |  |  | 629,375 |  |  |  | 16,741 |  |  |  |  |  |  | 2,380,353 |
Total Liabilities |  | $ | 4,228,156 |  |  | $ | 1,202,756 |  |  | $ | 502,819 |  |  |  |  |  | $ | 5,933,731 |
Commitments and Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
STOCKHOLDERS’ DEFICIT |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common stock, par $0.0001, 100,000,000 shares authorized and 73,991,413 issued and outstanding as of December 31, 2020 |  |  | 4,004 |  |  |  | - |  |  |  | - |  |  |  |  |  |  | 4,004 |
Additional Paid in Capital |  |  | 43,411,488 |  |  |  | - |  |  |  | (1 | ) |  | 2 |  |  |  | 43,411,487 |
Accumulated Deficit |  |  | (47,508,697 | ) |  |  | (1,163,605 | ) |  |  | (223 | ) |  | 3 |  |  |  | (48,672,525 | )
Total Stockholders’ Deficit |  |  | (4,093,205 | ) |  |  | (1,163,605 | ) |  |  | (224 | ) |  |  |  |  |  | (5,257,034 | )
Total Liabilities and Stockholders’ Deficit |  | $ | 134,951 |  |  | $ | 39,151 |  |  | $ | 502,595 |  |  |  |  |  | $ | 676,697 |
The following is an explanation of the adjusting entries that were recorded to arrive at the restated Condensed Consolidated Balance Sheet as of December 31, 2020:
AJE # |  |  | Account |  |  | Debit |  |  | Credit |
1 |  |  | Trade and Other Payables |  |  |  | 24,600 |  |  |  |  |
|  |  | Due from Affiliate |  |  |  |  |  |  |  | 24,600 |
|  |  | To eliminate inter-company transactions |  |  |  |  |  |  |  |  |
2 |  |  | Due to Related Party |  |  |  | 39,177 |  |  |  |  |
|  |  | Interest Payable, related party |  |  |  | 175,679 |  |  |  |  |
|  |  | Interest Payable, related party |  |  |  | 29,628 |  |  |  |  |
|  |  | Additional Paid-In Capital |  |  |  | 1 |  |  |  |  |
|  |  | Trade and Other Payables |  |  |  |  |  |  |  | 244,485 |
|  |  | To reclassify account balances to conform with the classification on the September 30, 2021 Condensed Consolidated Balance Sheet |  |  |  |  |  |  |  |  |
3 |  |  | Operating Lease Right-of-Use |  |  |  | 527,195 |  |  |  |  |
|  |  | Accumulated Deficit |  |  |  | 223 |  |  |  |  |
|  |  | Operating Lease Payable |  |  |  |  |  |  |  | 481,049 |
|  |  | Operating Lease Payable, net of current portion |  |  |  |  |  |  |  | 46,369 |
|  |  | To implement ASC 842 for the accounting of operating leases |  |  |  |  |  |  |  |  |

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- References No definition available. + Details
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- Definition Tabular disclosure of condensed balance sheet, including, but not limited to, balance sheets of consolidated entities and consolidation eliminations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 3 -Paragraph i -Subsection 10 + Details
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Namespace Prefix: | srt_
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