Auddia (AUUD) 10-Q14 May 242024 Q1 Quarterly reportFinancial data

Company Profile

Cover

Cover - shares	3 Months Ended
Cover - shares	Mar. 31, 2024	May 13, 2024
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2024
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	001-40071
Entity Registrant Name	AUDDIA INC.
Entity Central Index Key	0001554818
Entity Tax Identification Number	45-4257218
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	1680 38th Street
Entity Address, Address Line Two	Suite 130
Entity Address, City or Town	Boulder
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80301
City Area Code	303
Local Phone Number	219-9771
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		2,794,196
Common Stock, par value $0.001 per share [Member]
Title of 12(b) Security	Common Stock, par value $0.001 per share
Trading Symbol	AUUD
Security Exchange Name	NASDAQ
Warrants, each exercisable for one share of Common Stock [Member]
Title of 12(b) Security	Warrants, each exercisable for one share of Common Stock
Trading Symbol	AUUDW
Security Exchange Name	NASDAQ

Condensed Balance Sheets (Unaud

Condensed Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 2,732,538	$ 804,556
Accounts receivable, net	435	494
Prepaid insurance	25,423	28,993
Other current assets	7,150	7,150
Total current assets	2,765,546	841,193
Non-current assets:
Property and equipment, net of accumulated depreciation	11,605	18,099
Intangible assets, net of accumulated amortization	3,613	3,947
Software development costs, net of accumulated amortization	3,144,405	3,347,935
Operating lease right of use asset	94,246	0
Deferred offering costs	125,855	170,259
Prepaids and other non-current assets	79,754	21,615
Total non-current assets	3,459,478	3,561,855
Total assets	6,225,024	4,403,048
Current liabilities:
Accounts payable and accrued liabilities	1,111,329	911,664
Notes payable to related party, net of debt issuance costs	3,025,000	3,025,000
Current portion of operating lease liability	21,492	0
Stock awards liability	45,964	45,964
Total current liabilities	4,203,785	3,982,628
Non-current operating lease liability	72,754	0
Total liabilities	4,276,539	3,982,628
Commitments and contingencies (Note 5)
Shareholders' equity:
Preferred stock - $0.001 par value, 10,000,000 authorized and 0 shares issued and outstanding	0	0
Common stock - $0.001 par value, 100,000,000 authorized and 2,194,196 and 854,162 shares issued and outstanding March 31, 2024 and December 31, 2023, respectively	2,194	854
Additional paid-in capital	84,696,949	80,962,896
Accumulated deficit	(82,750,658)	(80,543,330)
Total shareholders' equity	1,948,485	420,420
Total liabilities and shareholders' equity	$ 6,225,024	$ 4,403,048

Condensed Balance Sheets (Una_2

Condensed Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Mar. 31, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	2,194,196	854,162
Common stock, shares outstanding	2,194,196	854,162

Condensed Statements of Operati

Condensed Statements of Operations (Unaudited) - USD ($)	3 Months Ended
Condensed Statements of Operations (Unaudited) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Income Statement [Abstract]
Revenue	$ 0	$ 0
Operating expenses:
Direct cost of services	48,173	42,301
Sales and marketing	146,395	225,118
Research and development	165,507	210,126
General and administrative	1,210,799	926,826
Depreciation and amortization	483,746	443,035
Total operating expenses	2,054,620	1,847,406
Loss from operations	(2,054,620)	(1,847,406)
Other (expense) income:
Interest expense	(152,708)	(307,906)
Total other expense	(152,708)	(307,906)
Loss before income taxes	(2,207,328)	(2,155,312)
Provision for income taxes	0	0
Net loss	$ (2,207,328)	$ (2,155,312)
Net loss per share attributable to common stockholders
Net loss per share attributable to common stockholders, Basic	$ (1.98)	$ (4.23)
Net loss per share attributable to common stockholders, Diluted	$ (1.98)	$ (4.23)
Weighted average common shares outstanding
Weighted average common shares outstanding, Basic	1,113,945	510,026
Weighted average common shares outstanding, Diluted	1,113,945	510,026

Condensed Statements of Changes

Condensed Statements of Changes in Shareholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2022	$ 506	$ 75,585,411	$ (71,735,834)	$ 3,850,083
Beginning balance, shares at Dec. 31, 2022	506,198
Exercise of restricted stock units	$ 8	42,789		42,797
Share-based compensation		357,680		357,680
Net loss			(2,155,312)	(2,155,312)
Exercise of restricted stock units and warrants, shares	7,830
Ending balance, value at Mar. 31, 2023	$ 514	75,985,880	(73,891,146)	2,095,248
Ending balance, shares at Mar. 31, 2023	514,028
Beginning balance, value at Dec. 31, 2023	$ 854	80,962,896	(80,543,330)	420,420
Beginning balance, shares at Dec. 31, 2023	854,162
Issuance of common shares, net of costs	$ 1,340	3,605,168		3,606,508
Issuance of common shares, net of costs, shares	1,340,034
Offering costs		(44,404)		(44,404)
Share-based compensation		173,289		173,289
Net loss			(2,207,328)	(2,207,328)
Ending balance, value at Mar. 31, 2024	$ 2,194	$ 84,696,949	$ (82,750,658)	$ 1,948,485
Ending balance, shares at Mar. 31, 2024	2,194,196

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
Condensed Statements of Cash Flows (Unaudited) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Cash flows from operating activities:
Net loss	$ (2,207,328)	$ (2,155,312)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Finance charge associated with debt issuance cost	0	250,941
Depreciation and amortization	483,746	443,035
Share-based compensation expense	173,289	357,680
Change in assets and liabilities:
Accounts receivable	59	(160)
Prepaid insurance	3,569	(52,200)
Prepaids and other non-current assets	(58,138)	(59,043)
Operating lease right of use asset	(94,246)	0
Accounts payable and accrued liabilities	199,665	141,818
Lease liabilities	94,246	0
Net cash used in operating activities	(1,405,138)	(1,073,241)
Cash flows from investing activities:
Software capitalization	(273,388)	(270,574)
Net cash used in investing activities	(273,388)	(270,574)
Cash flows from financing activities:
Net settlement of share-based compensation liability	0	(78,580)
Proceeds from issuance of common shares	3,606,508	0
Net cash provided by financing activities	3,606,508	(78,580)
Net decrease in cash and cash equivalents	1,927,982	(1,422,395)
Cash and cash equivalents, beginning of year	804,556	1,661,434
Cash and cash equivalents, end of period	2,732,538	239,039
Supplemental disclosures of cash flow information:
Cash paid for Interest	1,045	1,012
Supplemental disclosures of non-cash activity:
Reclassification of deferred offering cost	$ 44,404	$ 0

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended
Pay vs Performance Disclosure - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss) Attributable to Parent	$ (2,207,328)	$ (2,155,312)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Mar. 31, 2024
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Description of Business, Basis

Description of Business, Basis of Presentation and Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
Description of Business, Basis of Presentation and Summary of Significant Accounting Policies	Note 1 – Description of Business, Basis of Presentation and Summary of Significant Accounting Policies Description of Business Auddia Inc., (the “Company”, “Auddia”, “we”, “our”) is a technology company that is reinventing how consumers engage with audio through the development of a proprietary AI platform for audio and innovative technologies for podcasts. The Company is incorporated in Delaware and headquartered in Colorado. Basis of Presentation The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”). Interim Financial Information The condensed financial statements of the Company included herein have been prepared, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted from this Quarterly Report, as is permitted by such rules and regulations. The condensed balance sheet as of December 31, 2023 has been derived from the financial statements included in the Company’s annual report on Form 10-K. Accordingly, these condensed financial statements should be read in conjunction with the financial statements and notes thereto included in the Company’s Annual Report on Form 10-K. The results for any interim period are not necessarily indicative of results for any future period. The Company recorded all adjustments necessary for a fair statement of the results for the interim period and all such adjustments are of a normal recurring nature. Reverse Stock Split The Company filed an amendment to its Certificate of Incorporation with the Secretary of State in Delaware which became effective as of 5:00 P.M. Eastern Time on February 26, 2024. As a result, every twenty-five (25) issued shares of common stock were automatically combined into one share of common stock. Shares of the Company’s common stock were assigned a new CUSIP number (05072K 206) and began trading on a split-adjusted basis on February 27, 2024. The reverse stock split did not change the authorized number of shares of the Company’s common stock. No fractional shares were issued and any fractional shares resulting from the reverse stock split were rounded up to the nearest whole share. Therefore, stockholders with less than 25 shares received one share of stock. All stock amounts have been retrospectively adjusted to account for the reverse stock split. The reverse stock split applies to the Company’s outstanding warrants, stock options and restricted stock units. The number of shares of common stock into which these outstanding securities are convertible or exercisable were adjusted proportionately as a result of the reverse stock split. The exercise prices of any outstanding warrants or stock options were also proportionately adjusted in accordance with the terms of those securities and the Company’s equity incentive plans. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The condensed financial statements include some amounts that are based on management’s best estimates and judgments. The most significant estimates relate to valuation of capital stock, warrants and options to purchase shares of the Company’s common stock, and the estimated recoverability and amortization period for capitalized software development costs. These estimates may be adjusted as more current information becomes available, and any adjustment could be significant. Risks and Uncertainties The Company is subject to various risks and uncertainties frequently encountered by companies in the early stages of development. Such risks and uncertainties include, but are not limited to, its limited operating history, competition from other companies, limited access to additional funds, dependence on key personnel, and management of potential rapid growth. To address these risks, the Company must, among other things, develop its customer base; implement and successfully execute its business and marketing strategy; develop follow-on products; provide superior customer service; and attract, retain, and motivate qualified personnel. There can be no guarantee that the Company will be successful in addressing these or other such risks. Emerging Growth Company Status The Company is an emerging growth company, as defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). Under the JOBS Act, emerging growth companies can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. The Company has elected to use this extended transition period to comply with certain new or revised accounting standards that have different effective dates for public and private companies. Going Concern The Company had cash and cash equivalents of $ 2,732,538 3.56 million 2.75 million As a result of the Company’s recurring losses from operations, and the need for additional financing to fund its operating and capital requirements, there is uncertainty regarding the Company’s ability to maintain liquidity sufficient to operate its business effectively, which raises substantial doubt as to the Company’s ability to continue as a going concern within one year after the date the financial statements are issued. Management has plans to mitigate the conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern, such as the White Lion equity line of credit (refer to Note 7) and additional future financing agreements. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. These financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company’s current level of cash is not sufficient to execute the business plan. For the foreseeable future, the Company will incur significant operating expenses, capital expenditures and working capital funding that will deplete cash on hand during the third quarter of 2024. Cash and Cash Equivalents The Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. The Company had cash equivalents of approximately $ 3,100 The Company maintains cash deposits at several financial institutions, which are insured by the Federal Deposit Insurance Corporation up to $250,000. The Company’s cash balance may at times exceed these limits. As of March 31, 2024, the Company had approximately $ 2.5 0.6 Software Development Costs The Company accounts for costs incurred in the development of computer software as software research and development costs until the preliminary project stage is completed, management has committed to funding the project, and completion and use of the software for its intended purpose is probable. The Company ceases capitalization of development costs once the software has been substantially completed and is available for its intended use. Software development costs are amortized over a useful life estimated by the Company’s management of three years. Costs associated with significant upgrades and enhancements that result in additional functionality are capitalized. Capitalized costs are subject to an ongoing assessment of recoverability based on anticipated future revenues and changes in software technologies. Unamortized capitalized software development costs determined to be in excess of anticipated future net revenues are considered impaired and expensed during the period of such determination. The Company determined that no 273,388 270,574 476,918 436,425 Revenue Recognition Revenue will be measured according to Accounting Standards Codification (“ASC”) 606, Revenue – Revenue from Contracts with Customers, and will be recognized based on consideration specified in a contract with a customer, and excludes any sales incentives and amounts collected on behalf of third parties. The Company will recognize revenue when a performance obligation is satisfied by transferring control over a service or product to a customer. The Company will report revenues net of any tax assessed by a governmental authority that is both imposed on, and concurrent with, a specific revenue-producing transaction between a seller and a customer in the condensed statements of operations. Collected taxes will be recorded within Other current liabilities until remitted to the relevant taxing authority. Subscriber revenue will consist primarily of subscription fees and other ancillary subscription-based revenues. Revenue will be recognized on a straight-line basis when the performance obligations to provide each service for the period are satisfied, which is over time as our subscription services are continuously available and can be consumed by customers at any time. There is no revenue recognized for unpaid trial subscriptions. Customers may pay for the services in advance of the performance obligation and therefore these prepayments would be recorded as deferred revenue. The deferred revenue will be recognized as revenue in the statement of operations as the services are provided. Share-Based Compensation The Company accounts for share-based compensation arrangements with employees, directors, and consultants and recognizes the compensation expense for share-based awards based on the estimated fair value of the awards on the date of grant in accordance with ASC 718. Compensation expense for all share-based awards is based on the estimated grant-date fair value and recognized in earnings over the requisite service period (generally the vesting period). The Company records share-based compensation expense related to non-employees over the related service periods. Certain share-based compensation awards include a net-share settlement feature that provides the grantee an option to withhold shares to satisfy tax withholding requirements and are classified as a share-based compensation liability. Cash paid to satisfy tax withholdings is classified as financing activities in the condensed statements of cash flows. Reclassifications Certain prior period amounts have been reclassified to conform to the current period presentation. The reclassifications did not have an impact on net loss as previously reported.

Property & Equipment, Intangibl

Property & Equipment, Intangible Assets, and Software Development Costs	3 Months Ended
	Mar. 31, 2024
Property, Plant and Equipment [Abstract]
Property & Equipment, Intangible Assets, and Software Development Costs	Note 2 – Property & Equipment, Intangible Assets, and Software Development Costs Property and equipment and software development costs consisted of the following as of: Schedule of property, equipment and software development costs March 31, 2024 December 31, 2023 Computers and equipment $ 102,348 $ 102,348 Furniture 7,263 7,263 Accumulated depreciation (98,006 ) (91,512 ) Total property and equipment, net $ 11,605 $ 18,099 Domain name $ 3,947 $ 3,947 Accumulated amortization (334 ) – Total intangible assets, net $ 3,613 $ 3,947 Software development costs $ 7,928,594 $ 7,655,206 Accumulated amortization (4,784,190 ) (4,307,271 ) Total software development costs, net $ 3,144,405 $ 3,347,935 The Company recognized depreciation expense of $ 6,494 6,610 334 0 476,918 436,425

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	3 Months Ended
Accounts Payable and Accrued Liabilities	Mar. 31, 2024
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities	Note 3 – Accounts Payable and Accrued Liabilities Accounts payable and accrued liabilities consist of the following: Schedule of accounts payable and accrued liabilities March 31, 2024 December 31, 2023 Accounts payable and accrued liabilities $ 478,882 $ 424,510 Credit cards payable 11,131 16,975 Accrued interest 621,316 470,179 Accounts payable and accrued liabilities $ 1,111,329 $ 911,664

Notes Payable to Related Party,

Notes Payable to Related Party, net of debt issuance costs	3 Months Ended
Notes Payable to Related Party, net of debt issuance costs	Mar. 31, 2024
Related Party Transactions [Abstract]
Notes Payable to Related Party, net of debt issuance costs	Note 4 – Notes Payable to Related Party, net of debt issuance costs During November 2022, the Company entered into a Secured Bridge Note (the “Prior Note”) financing with an accredited investor and existing shareholder of the Company. The Prior Note had a principal amount of $ 2,200,000 200,000 30.75 In connection with the Prior Note financing, the Company issued 12,000 52.50 361,878 During April 2023, the Company entered into an additional Secured Bridge Note (the “New Note”) financing with the same accredited investor and significant existing shareholder. The New Note had a principal amount of $ 825,000 75,000 52.50 In connection with the New Note financing, the Company issued 26,000 52.50 13,000 252,940 During April 2023, the Company also modified the terms of the Prior Note and cancelled the original 12,000 35,981 24,000 52.50 12,000 12,000 In May of 2023, the Company renegotiated with the lender an extension of the maturity date of the Prior Note for six months to November 2023 with an increased annual interest rate of 20% and issued an additional 12,000 94,083 12,000 On July 31, 2023, the Company extended the maturity date of the New Note to November 30, 2023. In connection with such extension, 13,000 As of March 31, 2024 and December 31, 2023, the balance of the Prior Note, net of debt issuance costs, was $ 2,200,000 110,000 305,941 825,000 41,137 On April 9, 2024, the Company and the investor entered into an Amendment and Waiver Agreement relating to the Notes (see Note 9).

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
Commitments and Contingencies	Mar. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 5 – Commitments and Contingencies Operating Lease On March 25, 2024, the Company entered into a new 37-month operating lease commencing on April 1, 2024 with two separate two year renewal options. The monthly base rent for months two through 14 is $2,456, increasing to $3,070 for months 15 through 26, and ending at $3,684 for months 27 through 37. Rent expense, as part of general and administrative expenses in the condensed statement of operations, was $ 22,480 12,053 Litigation In the normal course of business, the Company is party to litigation from time to time. The Company maintains insurance to cover certain actions and believes that resolution of such litigation will not have a material adverse effect on the Company. There are no active litigations as of the date the financial statements were issued. However, a pre-IPO investor has contacted the Company claiming damages caused by alleged acts and omissions arising from a private financing by the Company. No complaint has been filed by the investor. The alleged damages asserted by the investor are less than approximately $300,000. The outcome of the complaint was neither probable or estimable as of the date the financial statements were issued, therefore, no accrual has been made. NASDAQ Deficiencies The Nasdaq listing rules require listed securities to maintain a minimum bid price of $1.00 per share. As previously reported in the Current Report on Form 8-K filed on November 28, 2023, the Company received a written notice from Nasdaq indicating that it was not in compliance with the $ 1.00 On November 21, 2023, the Company received a written notice from Nasdaq indicating that it was not in compliance with Nasdaq Listing Rule 5550(b)(1), which requires companies listed on The Nasdaq Capital Market to maintain a minimum of $2,500,000 in stockholders’ equity for continued listing (the “Stockholders’ Equity Requirement”). In the Company’s quarterly report on Form 10-Q for the period ended September 30, 2023, the Company reported stockholders’ equity of $ 2,415,012 On January 30, 2024, the Panel granted the Company’s request for an exception to Nasdaq’s listing rules until April 22, 2024, to demonstrate compliance with all applicable continued listing requirements for the Nasdaq Capital Market. On March 20, 2024, the Company received a letter from Nasdaq stating it had regained compliance with the minimum bid requirement. The Panel reminded the Company that although it regained compliance with the minimum bid requirement, it is also required to regain compliance with the equity requirement. Therefore, this matter will remain open until the Company demonstrates compliance with all requirements. On April 16, 2024, the Company received a letter from Nasdaq granting an exception to the Exchange’s listing rules until May 20, 2024, to demonstrate compliance with Listing Rule 5550(b)(1) (the “Equity Rule”). The Company intends to consider all options to regain and maintain compliance with all Nasdaq continued listing requirements. The Company’s receipt of these Nasdaq letters does not affect the Company’s business, operations or reporting requirements with the Securities and Exchange Commission.

Share-based Issuances

Share-based Issuances	3 Months Ended
Share-based Issuances	Mar. 31, 2024
Equity [Abstract]
Share-based Issuances	Note 6 – Share-based Issuances Stock Options The following table presents the activity for stock options outstanding: Schedule of stock option activity Options Weighted Average Exercise Price Outstanding - December 31, 2023 84,895 $ 47.79 Granted – – Forfeited/canceled – – Exercised – – Outstanding – March 31, 2024 84,895 $ 47.79 Options Weighted Average Exercise Price Outstanding - December 31, 2022 66,527 $ 61.25 Granted 6,008 28.00 Forfeited/canceled (100 ) 44.75 Exercised – – Outstanding – March 31, 2023 72,435 $ 58.50 The following table presents the composition of options outstanding and exercisable: Schedule of options outstanding and exercisable Options Outstanding Options Exercisable Exercise Prices Number Price Life* Number Price* $67.56 893 $ 67.56 0.25 893 $ 67.56 $72.39 2,131 $ 72.54 3.61 2,131 $ 72.39 $106.50 6,853 $ 106.50 5.23 6,853 $ 106.50 $69.75 30,891 $ 69.75 6.73 27,191 $ 69.75 $44.75 7,850 $ 44.75 7.46 4,475 $ 44.75 $30.25 15,577 $ 30.25 8.45 14,247 $ 30.25 $9.90 2,000 $ 9.90 9.19 – $ 9.90 $6.25 18,700 $ 6.25 9.71 – $ 6.25 Total – March 31, 2024 84,895 55,790 * Price and Life reflect the weighted average exercise price and weighted average remaining contractual life, respectively. ** The Company’s options summarized above have been retroactively restated for the effect of the 25-for-1 reverse stock split. Restricted Stock Units The following table presents the activity for restricted stock units outstanding: Schedule of restricted stock outstanding Restricted Stock Units Weighted Average Grant Date Fair Value Outstanding - December 31, 2023 11,490 $ 59.36 Granted – – Forfeited/canceled – – Vested/issued – – Outstanding – March 31, 2024 11,490 $ 59.36 Restricted Stock Units Weighted Average Grant Date Fair Value Outstanding - December 31, 2022 22,554 $ 53.50 Granted 1,500 31.00 Forfeited/canceled – – Vested/issued (11,564 ) 47.00 Outstanding – March 31, 2023 12,490 $ 57.00 The Company recognized share-based compensation expense related to stock options and restricted stock units of $ 173,289 357,680 535,010

Equity Financings

Equity Financings	3 Months Ended
Equity Financings	Mar. 31, 2024
Equity [Abstract]
Equity Financings	Note 7 – Equity Financings Equity Line Sales of Common Stock On November 14, 2022, the Company entered into a Common Stock Purchase Agreement (the “White Lion Purchase Agreement”) with White Lion Capital, LLC, a Nevada limited liability company (“White Lion”) for an equity line facility. In April and June 2023, the Company closed on three sales of Common Stock under the White Lion Purchase Agreement. As a result, the Company issued an aggregate of 2,361,514 1.3 Any proceeds that the Company receives under the White Lion Purchase Agreement are expected to be used for working capital and general corporate purposes. The White Lion Purchase Agreement prohibits the Company from issuing and selling any shares of common stock to White Lion to the extent such shares, when aggregated with all other shares of our common stock then beneficially owned by White Lion, would cause White Lion’s beneficial ownership of common stock to exceed 9.99% (the “Beneficial Ownership Cap”). The Company recognized all offering costs related to the equity line of credit as deferred offering costs in accordance with the guidance in ASC 835-30-S45. Replacement Equity Line with White Lion On November 6, 2023, the Company entered into a new Common Stock Purchase Agreement and a related registration rights agreement with White Lion. Pursuant to the new Common Stock Purchase Agreement, the Company has the right, but not the obligation to require White Lion to purchase, from time to time until December 31, 2024, up to $10,000,000 in aggregate gross purchase price of newly issued shares of the Company’s common stock, subject to certain limitations and conditions set forth in the Common Stock Purchase Agreement. In connection with the new Common Stock Purchase Agreement, the parties agreed to terminate the previous Common Stock Purchase Agreement with White Lion. In February and March 2024, the Company closed on seven sales of Common Stock under the White Lion Purchase Agreement. As a result, the Company issued an aggregate of 1,340,000 3.6 Warrants The following table presents the activity for warrants outstanding: Schedule of warrant activity Warrants Weighted Average Exercise Price Outstanding - December 31, 2023 217,448 $ 96.00 Granted – – Forfeited/cancelled/restored – – Exercised – – Outstanding – March 31, 2024 217,448 $ 96.00

Leases

Leases	3 Months Ended
Leases	Mar. 31, 2024
Leases
Leases	Note 8 – Leases The Company leases certain office space under operating leases for use in operations. The Company recognizes operating lease expense on a straight-line basis over the lease term. Management determines if an arrangement is a lease at contract inception. Lease and non-lease components are accounted for as a single component for all leases. Operating lease right to use (“ROU”) assets and liabilities are recognized at the lease commencement date based on the present value of the future lease payments over the expected lease term, which includes optional renewal periods if the Company determines it is reasonably certain that the option will be exercised. As the operating lease does not provide an implicit rate, the discount rate used in the present value calculation represents the incremental borrowing rate determined using information available at the commencement date. For the three months ended March 31, 2024 and 2023, the Company recorded operating lease expense of zero Lease cost information March 31, 2024 Weighted-average remaining lease term 4 Weighted-average discount rate 8.6 The following is a maturity analysis of the annual undiscounted cash flows reconciled to the carrying value of the operating lease liabilities as of March 31, 2024: Annual undiscounted cash flows of leases Years Ended December 31, 2024 $ 19,647 2025 33,768 2026 41,135 2027 14,735 Less imputed interest (15,039 ) Total $ 94,246

Subsequent Events

Subsequent Events	3 Months Ended
Subsequent Events	Mar. 31, 2024
Subsequent Events [Abstract]
Subsequent Events	Note 9 – Subsequent Events Notes Payable to Related Party As previously disclosed in Note 4, in November 2022 and April 2023, the Company entered into secured bridge note (“Bridge Notes”) financings with one accredited investor who is a significant existing stockholder of the Company. The Company received $2.75 million of gross proceeds in connection with the Bridge Note financings. The Bridge Notes are currently due. In connection with the issuance of the Bridge Notes, the Holder also holds 50,000 common stock warrants with a current exercise price of $15.25 per share. On April 9, 2024, the Company and the investor entered into an Amendment and Waiver Agreement relating to the Bridge Notes. Principal Repayment The Company agreed to pay $2.75 million in cash to the Investor in repayment of the principal of the Bridge Notes (exclusive of the $275,000 of original issue discount on the Bridge Notes) shortly after the closing by the Company of one or more equity financings with total gross proceeds to the Company of not less than $6,000,000. On April 26, 2024, the Company repaid $2.75 million of principal on its Secured Bridge Notes. Equity Conversion Effective April 9, 2024, the Investor converted $911,384 (the “Rollover Amount”) which is equal to the (i) unpaid accrued interest on the Bridge Notes plus (ii) the original issue discount (“OID”) on the Bridge Notes, into equity securities of the Company (the “Rollover Securities”). The Rollover Securities consist of (i) 463,337 prefunded common stock warrants with a per share exercise price of $0.001 per share (the “Prefunded Warrants”) and (ii) 463,337 non-prefunded warrants (the “Non-Prefunded Warrants”) with a per share exercise price equal to $1.967. As of the date and time of the Amendment and Waiver Agreement, the Nasdaq Minimum Price (as defined in the applicable Nasdaq listing rules) for the Company’s common stock was $1.966. The number of Prefunded Warrants was determined by dividing the Rollover Amount by $1.967. The number of Non-Prefunded Warrants is equal to the number of Prefunded Warrants (i.e. 100% warrant coverage). The Non-Prefunded Warrants have a price adjustment provision which will adjust the exercise price downward in the event that the Company issues equity securities in the future at an effective per share price below the then current exercise price. In order to assure compliance with applicable Nasdaq rules, the Non-Prefunded Warrants shall not be exercisable for six months following the date of issue. Fee Warrants The Company issued to the Investor 50,000 new common stock warrants with a five-year term as a loan extension fee (“Fee Warrants”). The exercise price of these additional Fee Warrants is $1.967. The Fee Warrants have a price adjustment provision which will adjust the exercise price downward in the event that the Company issues equity securities in the future at an effective per share price below the then current exercise price. In order to assure compliance with applicable Nasdaq rules, the Fee Warrants shall not be exercisable for six months following the date of issue. Repricing of Existing Warrants The Company agreed to adjust the exercise price of the Investor’s Existing Warrants from $15.25 (after adjustment for the recent reverse stock) to $1.967 per share. Ownership and Exercise Limitations The Investor will not be able to receive shares upon exercise of any of the foregoing securities, unless prior stockholder approval is obtained, if (i) the number of shares to be issued would exceed 20% of the Company’s outstanding number of shares at a discount to the applicable Nasdaq Minimum Price or (ii) the number of shares to be issued would result in in a Change of Control within the meaning of Nasdaq Rule 5635(b). $2.3 Million Convertible Preferred Stock and Warrants Financing On April 23, 2024, the Company entered into a securities purchase agreement with accredited investors for a convertible preferred stock and warrants financing. The Company has received $2,314,000 of gross proceeds in connection with the closing of this financing. At the closing, the Company issued 2,314 shares of Series B convertible preferred stock (“Series B Preferred Stock”) at a purchase price of $1,000 per share of Series B Preferred Stock. The Series B Preferred Stock is convertible into Common Stock at an initial conversion price (“Conversion Price”) of $1.851 per share of Common Stock. The Company also issued warrants (“Warrants”) exercisable for 1,250,137 shares of Common Stock with a five year term and an initial exercise price of $1.851 per share. The proceeds of this financing, together with other available cash resources, will be used to repay outstanding debt and for general corporate purposes. The Company believes that the closing of this financing, together with other recent financing activities, will bring the Company back into compliance with the Nasdaq stockholders’ equity requirement for continued listing on the Nasdaq Capital Market.

Description of Business, Basi_2

Description of Business, Basis of Presentation and Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
Description of Business	Description of Business Auddia Inc., (the “Company”, “Auddia”, “we”, “our”) is a technology company that is reinventing how consumers engage with audio through the development of a proprietary AI platform for audio and innovative technologies for podcasts. The Company is incorporated in Delaware and headquartered in Colorado.
Basis of Presentation	Basis of Presentation The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”).
Interim Financial Information	Interim Financial Information The condensed financial statements of the Company included herein have been prepared, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted from this Quarterly Report, as is permitted by such rules and regulations. The condensed balance sheet as of December 31, 2023 has been derived from the financial statements included in the Company’s annual report on Form 10-K. Accordingly, these condensed financial statements should be read in conjunction with the financial statements and notes thereto included in the Company’s Annual Report on Form 10-K. The results for any interim period are not necessarily indicative of results for any future period. The Company recorded all adjustments necessary for a fair statement of the results for the interim period and all such adjustments are of a normal recurring nature.
Reverse Stock Split	Reverse Stock Split The Company filed an amendment to its Certificate of Incorporation with the Secretary of State in Delaware which became effective as of 5:00 P.M. Eastern Time on February 26, 2024. As a result, every twenty-five (25) issued shares of common stock were automatically combined into one share of common stock. Shares of the Company’s common stock were assigned a new CUSIP number (05072K 206) and began trading on a split-adjusted basis on February 27, 2024. The reverse stock split did not change the authorized number of shares of the Company’s common stock. No fractional shares were issued and any fractional shares resulting from the reverse stock split were rounded up to the nearest whole share. Therefore, stockholders with less than 25 shares received one share of stock. All stock amounts have been retrospectively adjusted to account for the reverse stock split. The reverse stock split applies to the Company’s outstanding warrants, stock options and restricted stock units. The number of shares of common stock into which these outstanding securities are convertible or exercisable were adjusted proportionately as a result of the reverse stock split. The exercise prices of any outstanding warrants or stock options were also proportionately adjusted in accordance with the terms of those securities and the Company’s equity incentive plans.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The condensed financial statements include some amounts that are based on management’s best estimates and judgments. The most significant estimates relate to valuation of capital stock, warrants and options to purchase shares of the Company’s common stock, and the estimated recoverability and amortization period for capitalized software development costs. These estimates may be adjusted as more current information becomes available, and any adjustment could be significant.
Risks and Uncertainties	Risks and Uncertainties The Company is subject to various risks and uncertainties frequently encountered by companies in the early stages of development. Such risks and uncertainties include, but are not limited to, its limited operating history, competition from other companies, limited access to additional funds, dependence on key personnel, and management of potential rapid growth. To address these risks, the Company must, among other things, develop its customer base; implement and successfully execute its business and marketing strategy; develop follow-on products; provide superior customer service; and attract, retain, and motivate qualified personnel. There can be no guarantee that the Company will be successful in addressing these or other such risks.
Emerging Growth Company Status	Emerging Growth Company Status The Company is an emerging growth company, as defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). Under the JOBS Act, emerging growth companies can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. The Company has elected to use this extended transition period to comply with certain new or revised accounting standards that have different effective dates for public and private companies.
Going Concern	Going Concern The Company had cash and cash equivalents of $ 2,732,538 3.56 million 2.75 million As a result of the Company’s recurring losses from operations, and the need for additional financing to fund its operating and capital requirements, there is uncertainty regarding the Company’s ability to maintain liquidity sufficient to operate its business effectively, which raises substantial doubt as to the Company’s ability to continue as a going concern within one year after the date the financial statements are issued. Management has plans to mitigate the conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern, such as the White Lion equity line of credit (refer to Note 7) and additional future financing agreements. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. These financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company’s current level of cash is not sufficient to execute the business plan. For the foreseeable future, the Company will incur significant operating expenses, capital expenditures and working capital funding that will deplete cash on hand during the third quarter of 2024.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. The Company had cash equivalents of approximately $ 3,100 The Company maintains cash deposits at several financial institutions, which are insured by the Federal Deposit Insurance Corporation up to $250,000. The Company’s cash balance may at times exceed these limits. As of March 31, 2024, the Company had approximately $ 2.5 0.6
Software Development Costs	Software Development Costs The Company accounts for costs incurred in the development of computer software as software research and development costs until the preliminary project stage is completed, management has committed to funding the project, and completion and use of the software for its intended purpose is probable. The Company ceases capitalization of development costs once the software has been substantially completed and is available for its intended use. Software development costs are amortized over a useful life estimated by the Company’s management of three years. Costs associated with significant upgrades and enhancements that result in additional functionality are capitalized. Capitalized costs are subject to an ongoing assessment of recoverability based on anticipated future revenues and changes in software technologies. Unamortized capitalized software development costs determined to be in excess of anticipated future net revenues are considered impaired and expensed during the period of such determination. The Company determined that no 273,388 270,574 476,918 436,425
Revenue Recognition	Revenue Recognition Revenue will be measured according to Accounting Standards Codification (“ASC”) 606, Revenue – Revenue from Contracts with Customers, and will be recognized based on consideration specified in a contract with a customer, and excludes any sales incentives and amounts collected on behalf of third parties. The Company will recognize revenue when a performance obligation is satisfied by transferring control over a service or product to a customer. The Company will report revenues net of any tax assessed by a governmental authority that is both imposed on, and concurrent with, a specific revenue-producing transaction between a seller and a customer in the condensed statements of operations. Collected taxes will be recorded within Other current liabilities until remitted to the relevant taxing authority. Subscriber revenue will consist primarily of subscription fees and other ancillary subscription-based revenues. Revenue will be recognized on a straight-line basis when the performance obligations to provide each service for the period are satisfied, which is over time as our subscription services are continuously available and can be consumed by customers at any time. There is no revenue recognized for unpaid trial subscriptions. Customers may pay for the services in advance of the performance obligation and therefore these prepayments would be recorded as deferred revenue. The deferred revenue will be recognized as revenue in the statement of operations as the services are provided.
Share-Based Compensation	Share-Based Compensation The Company accounts for share-based compensation arrangements with employees, directors, and consultants and recognizes the compensation expense for share-based awards based on the estimated fair value of the awards on the date of grant in accordance with ASC 718. Compensation expense for all share-based awards is based on the estimated grant-date fair value and recognized in earnings over the requisite service period (generally the vesting period). The Company records share-based compensation expense related to non-employees over the related service periods. Certain share-based compensation awards include a net-share settlement feature that provides the grantee an option to withhold shares to satisfy tax withholding requirements and are classified as a share-based compensation liability. Cash paid to satisfy tax withholdings is classified as financing activities in the condensed statements of cash flows.
Reclassifications	Reclassifications Certain prior period amounts have been reclassified to conform to the current period presentation. The reclassifications did not have an impact on net loss as previously reported.

Property & Equipment, Intangi_2

Property & Equipment, Intangible Assets, and Software Development Costs (Tables)	3 Months Ended
	Mar. 31, 2024
Property, Plant and Equipment [Abstract]
Schedule of property, equipment and software development costs	Schedule of property, equipment and software development costs March 31, 2024 December 31, 2023 Computers and equipment $ 102,348 $ 102,348 Furniture 7,263 7,263 Accumulated depreciation (98,006 ) (91,512 ) Total property and equipment, net $ 11,605 $ 18,099 Domain name $ 3,947 $ 3,947 Accumulated amortization (334 ) – Total intangible assets, net $ 3,613 $ 3,947 Software development costs $ 7,928,594 $ 7,655,206 Accumulated amortization (4,784,190 ) (4,307,271 ) Total software development costs, net $ 3,144,405 $ 3,347,935

Accounts Payable and Accrued _2

Accounts Payable and Accrued Liabilities (Tables)	3 Months Ended
Accounts Payable and Accrued Liabilities (Tables)	Mar. 31, 2024
Payables and Accruals [Abstract]
Schedule of accounts payable and accrued liabilities	Schedule of accounts payable and accrued liabilities March 31, 2024 December 31, 2023 Accounts payable and accrued liabilities $ 478,882 $ 424,510 Credit cards payable 11,131 16,975 Accrued interest 621,316 470,179 Accounts payable and accrued liabilities $ 1,111,329 $ 911,664

Share-based Issuances (Tables)

Share-based Issuances (Tables)	3 Months Ended
Share-based Issuances (Tables)	Mar. 31, 2024
Equity [Abstract]
Schedule of options outstanding and exercisable	Schedule of stock option activity Options Weighted Average Exercise Price Outstanding - December 31, 2023 84,895 $ 47.79 Granted – – Forfeited/canceled – – Exercised – – Outstanding – March 31, 2024 84,895 $ 47.79 Options Weighted Average Exercise Price Outstanding - December 31, 2022 66,527 $ 61.25 Granted 6,008 28.00 Forfeited/canceled (100 ) 44.75 Exercised – – Outstanding – March 31, 2023 72,435 $ 58.50 The following table presents the composition of options outstanding and exercisable: Schedule of options outstanding and exercisable Options Outstanding Options Exercisable Exercise Prices Number Price Life* Number Price* $67.56 893 $ 67.56 0.25 893 $ 67.56 $72.39 2,131 $ 72.54 3.61 2,131 $ 72.39 $106.50 6,853 $ 106.50 5.23 6,853 $ 106.50 $69.75 30,891 $ 69.75 6.73 27,191 $ 69.75 $44.75 7,850 $ 44.75 7.46 4,475 $ 44.75 $30.25 15,577 $ 30.25 8.45 14,247 $ 30.25 $9.90 2,000 $ 9.90 9.19 – $ 9.90 $6.25 18,700 $ 6.25 9.71 – $ 6.25 Total – March 31, 2024 84,895 55,790 * Price and Life reflect the weighted average exercise price and weighted average remaining contractual life, respectively. ** The Company’s options summarized above have been retroactively restated for the effect of the 25-for-1 reverse stock split.
Schedule of options outstanding and exercisable	Schedule of options outstanding and exercisable Options Outstanding Options Exercisable Exercise Prices Number Price Life* Number Price* $67.56 893 $ 67.56 0.25 893 $ 67.56 $72.39 2,131 $ 72.54 3.61 2,131 $ 72.39 $106.50 6,853 $ 106.50 5.23 6,853 $ 106.50 $69.75 30,891 $ 69.75 6.73 27,191 $ 69.75 $44.75 7,850 $ 44.75 7.46 4,475 $ 44.75 $30.25 15,577 $ 30.25 8.45 14,247 $ 30.25 $9.90 2,000 $ 9.90 9.19 – $ 9.90 $6.25 18,700 $ 6.25 9.71 – $ 6.25 Total – March 31, 2024 84,895 55,790 * Price and Life reflect the weighted average exercise price and weighted average remaining contractual life, respectively. ** The Company’s options summarized above have been retroactively restated for the effect of the 25-for-1 reverse stock split.
Schedule of restricted stock outstanding	Schedule of restricted stock outstanding Restricted Stock Units Weighted Average Grant Date Fair Value Outstanding - December 31, 2023 11,490 $ 59.36 Granted – – Forfeited/canceled – – Vested/issued – – Outstanding – March 31, 2024 11,490 $ 59.36 Restricted Stock Units Weighted Average Grant Date Fair Value Outstanding - December 31, 2022 22,554 $ 53.50 Granted 1,500 31.00 Forfeited/canceled – – Vested/issued (11,564 ) 47.00 Outstanding – March 31, 2023 12,490 $ 57.00 The Company recognized share-based compensation expense related to stock options and restricted stock units of $ 173,289 357,680 535,010

Equity Financings (Tables)

Equity Financings (Tables)	3 Months Ended
Equity Financings (Tables)	Mar. 31, 2024
Equity [Abstract]
Schedule of warrant activity	Schedule of warrant activity Warrants Weighted Average Exercise Price Outstanding - December 31, 2023 217,448 $ 96.00 Granted – – Forfeited/cancelled/restored – – Exercised – – Outstanding – March 31, 2024 217,448 $ 96.00

Leases (Tables)

Leases (Tables)	3 Months Ended
Leases (Tables)	Mar. 31, 2024
Leases
Lease cost information	Lease cost information March 31, 2024 Weighted-average remaining lease term 4 Weighted-average discount rate 8.6
Annual undiscounted cash flows of leases	Annual undiscounted cash flows of leases Years Ended December 31, 2024 $ 19,647 2025 33,768 2026 41,135 2027 14,735 Less imputed interest (15,039 ) Total $ 94,246

Description of Business, Basi_3

Description of Business, Basis of Presentation and Summary of Significant Accounting Policies (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended
	Apr. 30, 2024	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Accounting Policies [Abstract]
Cash		$ 2,732,538		$ 804,556
Proceeds from Issuance or Sale of Equity	$ 3,560,000
Repayments of Debt	$ 2,750,000
Cash equivalents		3,100		3,100
Federally insured limits		2,500,000		$ 600,000
Impairment of software development costs		0	$ 0
Software development costs incurred		273,388	270,574
Amortization of software development costs		$ 476,918	$ 436,425

Property & Equipment, Intangi_3

Property & Equipment, Intangible Assets, and Software Development Costs (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Computers and equipment	$ 102,348	$ 102,348
Furniture	7,263	7,263
Accumulated depreciation	(98,006)	(91,512)
Total property and equipment, net	11,605	18,099
Domain name	3,947	3,947
Accumulated amortization	(334)	0
Total intangible assets, net	3,613	3,947
Software development costs	7,928,594	7,655,206
Accumulated amortization	(4,784,190)	(4,307,271)
Total software development costs, net	$ 3,144,405	$ 3,347,935

Property & Equipment, Intangi_4

Property & Equipment, Intangible Assets, and Software Development Costs (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 6,494	$ 6,610
Amortization of intangible assets	334	0
Amortization of software development costs	$ 476,918	$ 436,425

Accounts Payable and Accrued _3

Accounts Payable and Accrued Liabilities (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Payables and Accruals [Abstract]
Accounts payable and accrued liabilities	$ 478,882	$ 424,510
Credit cards payable	11,131	16,975
Accrued interest	621,316	470,179
Accounts payable and accrued liabilities	$ 1,111,329	$ 911,664

Notes Payable to Related Part_2

Notes Payable to Related Party, net of debt issuance costs (Details Narrative) - USD ($)	1 Months Ended			3 Months Ended
	May 31, 2023	Apr. 30, 2023	Nov. 30, 2022	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Jul. 31, 2023
Prior Note [Member]
Debt Instrument [Line Items]
Debt instrument, principal amount			$ 2,200,000
Debt instrument, unamortized discount			$ 200,000
Conversion price			$ 30.75
Warrants issued shares			12,000
Exercise price of warrants			$ 52.50
Warrants issued, value			$ 361,878
Debt issuance costs				$ 2,200,000		$ 2,200,000
Interest expense				110,000	$ 305,941
Prior Note [Member] \| Additional Common Stock Warrants [Member]
Debt Instrument [Line Items]
Warrants issued shares	12,000
Warrants issued value	$ 94,083
Number of warrants vested and exercisable	12,000
Prior Note [Member] \| New Common Stock Warrants [Member]
Debt Instrument [Line Items]
Exercise price of warrants		$ 52.50
Warrants cancelled shares		12,000
Debt discount		$ 35,981
Warrants issued, shares		24,000
Prior Note [Member] \| New Common Stock Warrants [Member] \| Fully Vested [Member]
Debt Instrument [Line Items]
Warrants issued, shares		12,000
Prior Note [Member] \| New Common Stock Warrants [Member] \| Unvested [Member]
Debt Instrument [Line Items]
Warrants issued, shares		12,000
New Note [Member]
Debt Instrument [Line Items]
Debt instrument, principal amount		$ 825,000
Debt instrument, unamortized discount		$ 75,000
Conversion price		$ 52.50
Debt issuance costs				825,000		$ 825,000
Interest expense				$ 41,137
New Note [Member] \| Additional Common Stock Warrants [Member]
Debt Instrument [Line Items]
Warrants issued shares		26,000
Exercise price of warrants		$ 52.50
Warrants issued, value		$ 252,940
Warrants exercisable		13,000
Number of warrants vested and exercisable							13,000

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)		3 Months Ended
Commitments and Contingencies (Details Narrative) - USD ($)	Sep. 30, 2023	Mar. 31, 2024	Mar. 31, 2023	Nov. 28, 2023
Commitments and Contingencies Disclosure [Abstract]
Rent expense		$ 22,480	$ 12,053
Minimum bid price				$ 1
Stockholders' equity minimum balance	$ 2,415,012

Share-based Issuances (Details

Share-based Issuances (Details - Option Activity) - Equity Option [Member] - $ / shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding, beginning	84,895	66,527
Weighted average exercise price outstanding, beginning	$ 47.79	$ 61.25
Options granted	0	6,008
Weighted average exercise price, granted	$ 0	$ 28
Options forfeited/canceled	0	100
Weighted average exercise price, forfeited/canceled	$ 0	$ 44.75
Options exercised	0	0
Weighted average exercise price, exercised	$ 0	$ 0
Options outstanding, beginning	84,895	72,435
Weighted average exercise price outstanding, beginning	$ 47.79	$ 58.50
Options forfeited/canceled	0	(100)

Share-based Issuances (Detail_2

Share-based Issuances (Details - Options by Exercise Price) - Equity Option [Member] - $ / shares		3 Months Ended
		Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding		84,895	84,895	72,435	66,527
Weighted average exercise price - options outstanding		$ 47.79	$ 47.79	$ 58.50	$ 61.25
Options exercisable		55,790
$67.56 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding		893
Weighted average exercise price - options outstanding		$ 67.56
Weighted average contractual term	[1]	3 months
Options exercisable		893
Weighted average exercise price - options exercisable	[1]	$ 67.56
$72.39 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding		2,131
Weighted average exercise price - options outstanding		$ 72.54
Weighted average contractual term	[1]	3 years 7 months 9 days
Options exercisable		2,131
Weighted average exercise price - options exercisable	[1]	$ 72.39
$106.50 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding		6,853
Weighted average exercise price - options outstanding		$ 106.50
Weighted average contractual term	[1]	5 years 2 months 23 days
Options exercisable		6,853
Weighted average exercise price - options exercisable	[1]	$ 106.50
$69.75 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding		30,891
Weighted average exercise price - options outstanding		$ 69.75
Weighted average contractual term	[1]	6 years 8 months 23 days
Options exercisable		27,191
Weighted average exercise price - options exercisable	[1]	$ 69.75
$44.75 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding		7,850
Weighted average exercise price - options outstanding		$ 44.75
Weighted average contractual term	[1]	7 years 5 months 15 days
Options exercisable		4,475
Weighted average exercise price - options exercisable	[1]	$ 44.75
$30.25 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding		15,577
Weighted average exercise price - options outstanding		$ 30.25
Weighted average contractual term	[1]	8 years 5 months 12 days
Options exercisable		14,247
Weighted average exercise price - options exercisable	[1]	$ 30.25
$9.90 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding		2,000
Weighted average exercise price - options outstanding		$ 9.90
Weighted average contractual term	[1]	9 years 2 months 8 days
Options exercisable		0
Weighted average exercise price - options exercisable	[1]	$ 9.90
$6.25 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding		18,700
Weighted average exercise price - options outstanding		$ 6.25
Weighted average contractual term	[1]	9 years 8 months 15 days
Options exercisable		0
Weighted average exercise price - options exercisable	[1]	$ 6.25

[1]Price and Life reflect the weighted average exercise price and weighted average remaining contractual life, respectively.

Share-based Issuances (Detail_3

Share-based Issuances (Details - Restricted Stock Units Activity) - Restricted Stock Units (RSUs) [Member] - $ / shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted stock outstanding, beginning	11,490	22,554
Weighted average exercise price outstanding, beginning	$ 59.36	$ 53.50
Restricted stock units granted	0	1,500
Weighted average grant date fair value, granted	$ 0	$ 31
Restricted stock units forfeited/canceled	0	0
Weighted average grant date fair value, forfeited/canceled	$ 0	$ 0
Restricted stock units vested/issued	0	(11,564)
Weighted average grant date fair value, vested/issued	$ 0	$ 47
Restricted stock outstanding, beginning	11,490	12,490
Weighted average exercise price outstanding, beginning	$ 59.36	$ 57

Share-based Issuances (Detail_4

Share-based Issuances (Details Narrative) - USD ($)	3 Months Ended
Share-based Issuances (Details Narrative) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Equity [Abstract]
Share-based compensation	$ 173,289	$ 357,680
Share-based compensation expense	$ 535,010

Equity Financings (Details - Wa

Equity Financings (Details - Warrant Activity) - Warrant [Member]	3 Months Ended
	Mar. 31, 2024 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants outstanding, beginning \| shares	217,448
Weighted average exercise price outstanding, beginning \| $ / shares	$ 96
Warrants granted \| shares	0
Weighted average exercise price, granted \| $ / shares	$ 0
Warrants forfeited/cancelled/restored \| shares	0
Weighted average exercise price, forfeited/cancelled/restored \| $ / shares	$ 0
Warrants exercised \| shares	0
Weighted average exercise price, exercised \| $ / shares	$ 0
Warrants outstanding, ending \| shares	217,448
Weighted average exercise price outstanding, ending \| $ / shares	$ 96

Equity Financings (Details Narr

Equity Financings (Details Narrative) - White Lion Purchase Agreement [Member] - Common Stock [Member] - USD ($) $ in Millions	1 Months Ended			3 Months Ended
	Feb. 29, 2024	Jun. 30, 2023	Apr. 30, 2023	Mar. 31, 2024
Subsidiary, Sale of Stock [Line Items]
Number of shares issued, shares	1,340,000	2,361,514	2,361,514	1,340,000
Aggregate proceeds	$ 3.6	$ 1.3	$ 1.3	$ 3.6

Leases (Details - Lease cost)

Leases (Details - Lease cost)	Mar. 31, 2024
Leases
Lessee, Operating Lease, Remaining Lease Term	4 years
Lessee, Operating Lease, Discount Rate	8.60%

Leases (Details - Lease maturit

Leases (Details - Lease maturity)	Mar. 31, 2024 USD ($)
Leases
2024	$ 19,647
2025	33,768
2026	41,135
2027	14,735
Less imputed interest	(15,039)
Total	$ 94,246

Leases (Details Narrative)

Leases (Details Narrative) - USD ($)	3 Months Ended
Leases (Details Narrative) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Operating Lease, Expense	$ 22,480	$ 12,053
Office Space [Member]
Operating Lease, Expense	$ 0	$ 0