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Consolidated Balance Sheets - USD ($)
Dec. 31, 2023
Dec. 31, 2022
Current assets:    
Cash and cash equivalents $ 1,795,989 $ 3,492,656
Tax credits receivable 118,383 69,666
Income tax receivable 6,836 13,722
Deferred offering costs 67,859 216,886
Prepaid expenses 448,257 160,133
Total current assets 2,535,579 4,135,883
Property and equipment, net 710,075 846,958
Financing lease right-of-use asset 40,002
Operating lease right-of-use asset 828,960 1,116,697
Intangible assets, net 210,881 219,567
Deferred patent costs 742,229 800,831
Other assets 47,760 47,507
Total assets 5,115,486 7,167,443
Current liabilities:    
Accounts payable 897,272 784,687
Current financing lease liability 14,600
Current operating lease liability 307,655 287,384
Accrued expenses 383,668 993,961
Total current liabilities 1,603,195 2,222,032
Long-term financing lease liability 26,169
Long-term operating lease liability 537,523 840,896
Warrant liability 35,453 70,283
Convertible notes payable, net 6,600,000
Total liabilities 2,202,340 9,733,211
Commitments and contingencies (Note 14)
Stockholders’ equity (deficit)    
Common stock; $0.0001 par value, 100,000,000 shares authorized at December 31, 2023 and 2022, 12,097,643 and 1,043,988 shares issued and outstanding at December 31, 2023 and 2022, respectively 1,210 104
Additional paid-in capital 51,510,269 1,054,138
Accumulated deficit (48,598,333) (37,314,552)
Total stockholders’ equity (deficit) 2,913,146 (36,260,310)
Total liabilities, preferred stock, and stockholders’ equity (deficit) 5,115,486 7,167,443
Series A Convertible Preferred Stock [Member]    
Preferred stock:    
Preferred stock value 3,272,944
Series A-1 Convertible Preferred Stock [Member]    
Preferred stock:    
Preferred stock value 14,100,533
Series B Convertible Preferred Stock [Member]    
Preferred stock:    
Preferred stock value 16,321,065
Nonrelated Party [Member]    
Current assets:    
Accounts receivable 8,255 7,820
Related Party [Member]    
Current assets:    
Accounts receivable 90,000 175,000
Current liabilities:    
Contract liabilities - related party $ 156,000