Aclarion (ACON) S-125 Oct 242023 Q2 IPO registrationFinancial data

Company Profile

Cover

Cover	6 Months Ended
Cover	Jun. 30, 2024
Cover [Abstract]
Document Type	S-1
Amendment Flag	false
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
Entity Registrant Name	Aclarion, Inc.
Entity Central Index Key	0001635077
Entity Tax Identification Number	47-3324725
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	8181 Arista Place
Entity Address, Address Line Two	Suite 100
Entity Address, City or Town	Broomfield
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80021
City Area Code	833
Local Phone Number	275-2266
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Document Creation Date	Oct. 25, 2024

Condensed Balance Sheets

Condensed Balance Sheets - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 1,172,687	$ 1,021,069
Restricted cash	10,000	10,000
Accounts receivable, net	19,713	13,270
Prepaids and other current assets	649,357	245,030
Total current assets	1,851,757	1,289,369
Non-current assets:
Property and equipment, net	1,189	1,782
Intangible assets, net	1,235,875	1,168,623
Total non-current assets	1,237,064	1,170,405
Total assets	3,088,821	2,459,774
Current liabilities:
Accounts payable	179,123	760,535
Accrued and other liabilities	447,972	857,722
Note payable, net of discount	777,087	1,125,724
Warrant liability	23,861	289,165
Derivative liability	18,601	121,326
Liability to issue equity	0	33,297
Total current liabilities	1,446,644	3,187,769
Total liabilities	1,446,644	3,187,769
Stockholders' equity (deficit)
Common stock - $0.00001 par value, 200,000,000 authorized and 8,210,671 and 825,459 shares issued and outstanding (see Note 11)	82	8
Additional paid-in capital	49,560,800	43,553,523
Accumulated deficit	(47,918,705)	(44,281,526)
Total stockholders’ equity (deficit)	1,642,177	(727,995)
Total liabilities and stockholders’ equity (deficit)	$ 3,088,821	$ 2,459,774

Condensed Balance Sheets (Paren

Condensed Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.00001	$ 0.00001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	8,210,671	825,459
Common stock, shares outstanding	8,210,671	825,459

Condensed Statements of Operati

Condensed Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
Condensed Statements of Operations (Unaudited) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Revenue
Revenue	$ 10,971	$ 17,072	$ 21,085	$ 42,542
Cost of revenue	23,294	19,301	42,770	36,754
Gross profit (loss)	(12,323)	(2,229)	(21,685)	5,788
Operating expenses:
Sales and marketing	225,037	207,790	406,094	385,074
Research and development	202,102	250,006	441,143	454,405
General and administrative	696,099	946,175	1,541,947	1,753,774
Total operating expenses	1,123,238	1,403,971	2,389,184	2,593,253
(Loss) from operations	(1,135,561)	(1,406,200)	(2,410,869)	(2,587,465)
Other income (expense):
Interest expense	(127,848)	(47,139)	(463,672)	(48,519)
Loss on exchange of debt	0	0	(1,066,732)	0
Loss on extinguishment of debt	0	0	(111,928)	0
Changes in fair value of warrant and derivative liabilities	25,357	(11,800)	323,041	(11,800)
Other, net	(25)	583	92,980	(234)
Total other income (expense)	(102,516)	(58,356)	(1,226,311)	(60,552)
Income (loss) before income taxes	(1,238,077)	(1,464,557)	(3,637,180)	(2,648,017)
Income tax provision	0	0	0	0
Net income (loss)	(1,238,077)	(1,464,557)	(3,637,180)	(2,648,017)
Net income (loss) allocable to common stockholders	$ (1,238,077)	$ (1,464,557)	$ (3,637,180)	$ (2,648,017)
Net income (loss) per share allocable to common shareholders, basic	$ (0.15)	$ (2.83)	$ (0.53)	$ (5.22)
Net income (loss) per share allocable to common shareholders, diluted	$ (0.15)	$ (2.83)	$ (0.53)	$ (5.22)
Weighted average shares of common stock outstanding, basic	8,217,024	517,979	6,829,825	507,499
Weighted average shares of common stock outstanding, diluted	8,217,024	517,979	6,829,825	507,499

Condensed Statements of Changes

Condensed Statements of Changes in Stockholders' Equity (Deficit) (Unaudited) - USD ($)	Preferred Stock Series A [Member]	Preferred Stock Series A 1 A 2 A 3 A 4 [Member]	Preferred Stock Series B B 1 [Member]	Preferred Stock Series B 2 B 3 [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2022	$ 0	$ 0	$ 0	$ 0	$ 5	$ 41,596,106	$ (39,370,153)	$ 2,225,958
Beginning balance, shares at Dec. 31, 2022	0	0	0	0	491,345
Share-based compensation						82,531		82,531
Proceeds from sale of Series A preferred stock	$ 1,000							1,000
Proceeds from sale of Series A preferred stock, shares	1
Redemption of Series A Preferred stock	$ (1,000)							(1,000)
Redemption of Series A Preferred stock, shares	(1)
Net income (loss)							(1,183,460)	(1,183,460)
Ending balance, value at Mar. 31, 2023	$ 0	$ 0	$ 0	$ 0	$ 5	41,678,637	(40,553,613)	1,125,029
Ending balance, shares at Mar. 31, 2023	0	0	0	0	491,345
Beginning balance, value at Dec. 31, 2022	$ 0	$ 0	$ 0	$ 0	$ 5	41,596,106	(39,370,153)	2,225,958
Beginning balance, shares at Dec. 31, 2022	0	0	0	0	491,345
Net income (loss)								(2,648,017)
Ending balance, value at Jun. 30, 2023	$ 0	$ 0	$ 0	$ 0	$ 5	42,028,387	(42,018,169)	10,223
Ending balance, shares at Jun. 30, 2023	0	0	0	0	512,555
Beginning balance, value at Mar. 31, 2023	$ 0	$ 0	$ 0	$ 0	$ 5	41,678,637	(40,553,613)	1,125,029
Beginning balance, shares at Mar. 31, 2023	0	0	0	0	491,345
Share-based compensation						136,631		136,631
Commitment shares - note financing						175,619		175,619
Commitment shares - note financing, shares					21,210
Issuance of warrants - note financing						37,500		37,500
Net income (loss)							(1,464,557)	(1,464,557)
Ending balance, value at Jun. 30, 2023	$ 0	$ 0	$ 0	$ 0	$ 5	42,028,387	(42,018,169)	10,223
Ending balance, shares at Jun. 30, 2023	0	0	0	0	512,555
Beginning balance, value at Dec. 31, 2023	$ 0	$ 0	$ 0	$ 0	$ 8	43,553,524	(44,281,526)	(727,995)
Beginning balance, shares at Dec. 31, 2023	0	0	0	0	825,459
Share-based compensation						85,827		85,827
Issuance of common shares related to restricted stock units
Issuance of common shares related to restricted stock units, shares					4,261
Issuance of common shares - equity line of credit					$ 5	1,449,527		1,449,532
Issuance of common shares - equity line of credit, shares					452,343
Issuance of commitment shares - note financing						33,297		33,297
Issuance of commitment shares - note financing, shares					9,312
Cashless exercise of pre-funded warrants
Cashless exercise of pre-funded warrants, shares					2,915
Issuance of common stock and warrants related to public offering, net issuance costs					$ 52	2,691,339		2,691,391
Issuance of common stock and warrants related to public offering, net issuance costs, shares					5,175,000
Public offering and line of credit issuance costs						(399,106)		(399,106)
Issuance of common shares - debt for equity exchange					$ 6	1,771,600		1,771,606
Issuance of common shares - debt for equity exchange, shares					644,142
Round up conversion related to reverse stock split
Round up convention related to reverse stock split, shares					40,068
Net income (loss)							(2,399,102)	(2,399,102)
Ending balance, value at Mar. 31, 2024	$ 0	$ 0	$ 0	$ 0	$ 72	49,186,006	(46,680,628)	2,505,449
Ending balance, shares at Mar. 31, 2024	0	0	0	0	7,153,500
Beginning balance, value at Dec. 31, 2023	$ 0	$ 0	$ 0	$ 0	$ 8	43,553,524	(44,281,526)	(727,995)
Beginning balance, shares at Dec. 31, 2023	0	0	0	0	825,459
Net income (loss)								(3,637,180)
Ending balance, value at Jun. 30, 2024	$ 0	$ 0	$ 0	$ 0	$ 82	49,560,800	(47,918,705)	1,642,177
Ending balance, shares at Jun. 30, 2024	0	0	0	0	8,210,671
Beginning balance, value at Mar. 31, 2024	$ 0	$ 0	$ 0	$ 0	$ 72	49,186,006	(46,680,628)	2,505,449
Beginning balance, shares at Mar. 31, 2024	0	0	0	0	7,153,500
Share-based compensation						70,305		70,305
Issuance of common shares related to restricted stock units
Issuance of common shares related to restricted stock units, shares					7,171
Issuance of common shares - equity line of credit					$ 10	304,490		304,500
Issuance of common shares - equity line of credit, shares					1,050,000
Net income (loss)							(1,238,077)	(1,238,077)
Ending balance, value at Jun. 30, 2024	$ 0	$ 0	$ 0	$ 0	$ 82	$ 49,560,800	$ (47,918,705)	$ 1,642,177
Ending balance, shares at Jun. 30, 2024	0	0	0	0	8,210,671

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
Condensed Statements of Cash Flows (Unaudited) - USD ($)	Jun. 30, 2024	Jun. 30, 2023
Cash flows from operating activities
Net income (loss)	$ (3,637,180)	$ (2,648,017)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization	90,864	79,809
Share-based compensation	156,131	219,162
Loss on exchange of debt	1,066,732	0
Loss on extinguishment of debt	111,928	0
Amortization of deferred issuance costs	442,289	28,520
Change in fair value related to warrants and derivative	(323,041)	11,800
Non-cash interest related to bridge funding	49,116	14,346
Change in assets and liabilities
Accounts receivable	(5,115)	1,414
Prepaids and other current assets	(405,657)	33,287
Accounts payable	(540,710)	57,914
Accrued and other liabilities	(267,325)	241,110
Note payable, net of discount	(31,129)	0
Net cash (used in) operations	(3,293,096)	(1,960,653)
Investing activities
Intangible assets - Patents	(157,523)	(72,634)
Net cash (used in) investing activities	(157,523)	(72,634)
Financing activities
Issuance of common stock and warrants related to public offering, net deductions	2,691,391	0
Proceeds from equity line	1,754,032	0
Repayment of promissory notes	(300,973)	0
Equity line cash issuance costs	(262,744)	0
Public offering cash issuance costs	(256,094)	0
Bridge fund cash issuance costs	(23,375)	(85,000)
Proceeds from bridge funding	0	1,250,000
Proceeds from sale of Series A preferred stock	0	1,000
Redemption of Series A Preferred stock	0	(1,000)
Net cash provided by financing activities	3,602,237	1,165,000
Net increase (decrease) in cash and cash equivalents	151,618	(868,287)
Cash, cash equivalents and restricted cash, beginning of period	1,031,069	1,482,806
Cash, cash equivalents and restricted cash, end of period	1,182,687	614,518
Non-cash activities
Issuance of common shares in exchange for debt	1,519,779	0
Issuance of bridge fund commitment shares	33,297	175,619
Fair value of warrants and derivative related to bridge funding	0	742,988
Accrued debt issuance costs related to bridge funding	0	118,575
Issuance of warrants related to bridge funding	0	37,500
Original issue discount (15%) related to bridge funding	$ 0	$ 187,500

THE COMPANY AND BASIS OF PRESEN

THE COMPANY AND BASIS OF PRESENTATION	6 Months Ended
THE COMPANY AND BASIS OF PRESENTATION	Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
THE COMPANY AND BASIS OF PRESENTATION	NOTE 1. THE COMPANY AND BASIS OF PRESENTATION The Company Aclarion, Inc., formerly Nocimed, Inc., (the “Company” or “Aclarion”) is a healthcare technology company that leverages magnetic resonance spectroscopy (“MRS”), and a proprietary biomarker to optimize clinical treatments. The Company was formed in February 2015, is incorporated in Delaware, and has its principal place of business in Broomfield, Colorado. Basis of Presentation The accompanying condensed financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial information. Accordingly, they do not include all of the information required by U.S. GAAP for complete financial statements. The interim condensed financial statements reflect all adjustments that are of a normal recurring nature and that are considered necessary for a fair representation of the results for the periods presented and should be read in conjunction with the audited financial statements and notes thereto for the year ended December 31, 2023, which include a complete set of footnote disclosures, including our significant accounting policies. The December 31, 2023, condensed balance sheet was derived from the December 31, 2023, audited financial statements. They should be read in conjunction with the financial statements and notes thereto included in our Annual report on Form 10-K, filed with the SEC on March 28, 2024. The results for interim periods are not necessarily indicative of the results that may be expected for a full fiscal year or for any other future period. 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. 2024 Reverse Stock Split In March 2023 the Company’s stockholders approved a reverse stock split proposal at a ratio in the range of one-for-five to one-for-fifty, with the final ratio to be determined by the Company's board in its discretion without further approval from the Company's stockholders. In January 2024, the Company's board subsequently approved the final reverse stock split ratio of one-for-sixteen As a result of the 2024 Stock Split, unless described otherwise, all references to common stock, share data, per share data and related information contained in these financial statements have been retrospectively adjusted to reflect the effect of the stock splits for all periods presented. In addition, any fractional shares that would otherwise be issued as a result of the stock splits were rounded up to the nearest whole share. Further, the number of shares issuable and exercise prices of stock options and warrants have been retrospectively adjusted in these financial statements for all periods presented to reflect the 2024 Stock Split. The following tables present selected share information reflecting on a retroactive basis the reverse stock splits as of and for the year ended December 31, 2023: Schedule of equity statement information December 31, 2023 Common shares issued and outstanding - pre-2024 split, 13,206,229 $ 132 Common shares issued and outstanding - post-2024 split, 825,459 $ 8 Additional paid-in capital - pre-2024 split $ 43,553,399 Additional paid-in capital - post-2024 split $ 43,553,523 Schedule of share information reflecting on a retroactive basis the reverse stock splits Year ended December 31, 2023 Weighted average shares outstanding, basic and diluted - pre-2024 split 8,908,934 Weighted average shares outstanding, basic and diluted - post-2024 split 556,808 Basic and diluted net loss per shares attributable to common stockholders - pre-2024 split $ (0.55 ) Basic and diluted net loss per shares attributable to common stockholders - post-2024 split $ (8.82 ) Nasdaq notice regarding compliance with the $1.00 Minimum Bid Price requirement The Notice does not result in the immediate delisting of the Company’s common stock from The Nasdaq Capital Market. The Nasdaq Listing Rules require listed securities to maintain a minimum bid price of $1.00 per share and, based upon the closing bid price of the Company’s common stock for the 30 consecutive business days for the period ending April 5, 2024, the Company no longer meets this requirement. The Notice indicated that the Company will be provided 180 calendar days (or until October 7, 2024) in which to regain compliance. If at any time during this 180 calendar day period the bid price of the Company’s common stock closes at or above $1.00 per share for a minimum of ten consecutive business days, the Nasdaq staff (the “Staff”) will provide the Company with a written confirmation of compliance and the matter will be closed. Alternatively, if the Company fails to regain compliance with Rule 5550(a)(2) prior to the expiration of the initial 180 calendar day period, the Company may be eligible for an additional 180 calendar day compliance period, provided (i) it meets the continued listing requirement for market value of publicly held shares and all other applicable requirements for initial listing on The Nasdaq Capital Market (except for the Bid Price Requirement) and (ii) it provides written notice to Nasdaq of its intention to cure this deficiency during the second compliance period by effecting a reverse stock split, if necessary. In the event the Company does not regain compliance with Rule 5550(a)(2) prior to the expiration of the initial 180 calendar day period, and if it appears to the Staff that the Company will not be able to cure the deficiency, or if the Company is not otherwise eligible, the Staff will provide the Company with written notification that its securities are subject to delisting from The Nasdaq Capital Market. At that time, the Company may appeal the delisting determination to a Hearings Panel. The Company intends to monitor the closing bid price of its common stock and is considering its options to regain compliance with the Bid Price Requirement. The Company’s receipt of the Notice does not affect the Company’s business, operations or reporting requirements with the Securities and Exchange Commission. Nasdaq Stockholder Equity Notice On March 3, 2023, the Company received a written notice (the “Stockholder Equity Notice”) from Nasdaq indicating that it is not in compliance with Nasdaq Listing Rule 5550(b)(1), which requires companies listed on The Nasdaq Stock Market to maintain a minimum of $2,500,000 in stockholders’ equity for continued listing. In its annual report on Form 10-K filed on February 27, 2023 for the period ended December 31, 2022, the Company reported stockholders’ equity of $1,787,751, and, as a result, does not currently satisfy Listing Rule 5550(b)(1). The Stockholder Equity Notice also indicated that the Company had a period of 45 calendar days from the date of the Stockholder Equity Notice, or until April 17, 2023, to submit a plan to regain compliance with the stockholders’ equity requirement under Nasdaq Listing Rule 5550(b)(1). The Company submitted such a plan to Nasdaq on April 12, 2023. On April 20, 2023, the Company received a letter (the “Extension Notice”) from Nasdaq notifying the Company that it has been granted an additional 180-day period, or until August 30, 2023, to regain compliance with Nasdaq Listing Rule 5550(b)(1). On August 31, 2023, the Nasdaq staff notified the Company that it had not met the terms of the Extension Notice. Accordingly, the Nasdaq staff had determined to delist the Company’s common stock from Nasdaq, unless the Company timely requests an appeal of the staff’s determination to a hearings panel (the “Panel”), pursuant to the procedures set forth in the Nasdaq Listing Rule 5800 Series. The Company requested a hearing before a hearings panel (the “Panel”) to appeal the delisting notice from the staff. The Company's hearing with the Panel occurred on October 19, 2023. On November 7, 2023, we were notified by the Panel that the Company’s request for continued listing on Nasdaq was granted, subject to the Company demonstrating compliance with the stockholders’ equity requirement and bid price requirement on or before January 31, 2024. The Panel subsequently extended this compliance date to February 27, 2024. On February 27, 2024, the Company completed a public offering of 5,175,000 units (“Units”) at a price of $0.58 per Unit, for gross proceeds of approximately $3.0 million, before deducting offering expenses. Each Unit was comprised of (i) one share of common stock or, in lieu of common stock, one prefunded warrant to purchase a share of common stock, and (ii) two common warrants, each common warrant to purchase a share of common stock. On May 15, 2024, the Company filed a Quarterly Report on Form 10-Q for the three months ending March 31, 2024, and reported stockholders’ equity of $2,505,450. As of June 30, 2024, the Company had Stockholders’ Equity of $1,642,177.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Jun. 30, 2024
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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 financial statements include some amounts that are based on management's best estimates and judgments. The most significant estimates relate to depreciation, amortization, and valuation of warrants, warrant and derivative liabilities, and options to purchase shares of the Company's common stock. These estimates may be adjusted as more current information becomes available, and any adjustment could be significant. Valuation of Derivative Instruments Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 815-40, Derivatives and Hedging: Contracts on an Entity’s Own Equity Fair Value of Financial Instruments ASC 820, Fair Value Measurements, provides guidance on the development and disclosure of fair value measurements. Under this accounting guidance, fair value is defined as an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or a liability. The accounting guidance classifies fair value measurements in one of the following three categories for disclosure purposes: Level 1 Level 2 Level 3 The Company analyzes all financial instruments with features of both liabilities and equity under the Financial Accounting Standard Board’s (“FASB”) accounting standard for such instruments. Under this standard, financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The carrying values of the Company’s financial instruments including cash equivalents, restricted cash, accounts receivable, and accounts payable are approximately equal to their respective fair values due to the relatively short-term nature of these instruments. The Company’s warrant liabilities and derivative liabilities are estimated using level 3 inputs (see Note 3). Derivative Financial Instruments The Company has derivative financial instruments that are not hedges and do not qualify for hedge accounting. Changes in the fair value of these instruments are recorded in other income (expenses), on a net basis in the Consolidated Statements of Operations. 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 no 818,591 761,800 10,000 Accounts Receivable, Less Allowance for Doubtful Accounts The Company estimates an allowance for doubtful accounts based upon an evaluation of the current status of receivables, historical experience, and other factors as necessary. It is reasonably possible that the Company’s estimate of the allowance for doubtful accounts will change. The allowance for doubtful accounts was $ 0 Revenue Recognition Revenues are recognized when a contract with a customer exists, and at that point in time when we have delivered a Nociscan report to our customer. Revenue is recognized in the amount that reflects the negotiated consideration expected to be received in exchange for those reports. Following the delivery of the report, the company has no ongoing obligations or services to provide to the customer. Customers pay no other upfront, licensing, or other fees. To date, our reports are not reimbursable under any third-party payment arrangements, The Company invoices its customers based on the billing schedules in its sales arrangements. Payment terms range generally from 30 to 90 days from the date of invoice. Liquidity, Capital Resources and Going Concern The Company believes that the net proceeds from the February 2024 initial public offering, and subsequent funding from the April 2024 equity line agreement described in Note 11, will be sufficient to fund current operating plans into the third quarter of 2024, approaching our final maturity repayment of our unsecured non-convertible note, which is due in September 2024. The Company has based these estimates, however, on assumptions that may prove to be wrong, and could spend available financial resources much faster than we currently expect. The Company will need to raise additional funds to continue funding our technology development. Management plans to secure such additional funding. 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. Share-Based Compensation The Company accounts for stock-based awards in accordance with provisions of ASC Topic 718, Compensation—Stock Compensation, under which the Company recognizes the grant-date fair value of stock-based awards issued to employees and nonemployee board members as compensation expense on a straight-line basis over the vesting period of the award, while awards containing a performance condition are recognized as expense when the achievement of the performance criteria is achieved. The Company uses the Black-Scholes option pricing model to determine the grant-date fair value of stock options. The Company records expense for forfeitures in the periods they occur. The exercise or strike price of each option is not less than 100% of the fair market value of the Common Stock subject to the option on the date the option is granted. The Company issues restricted stock unit awards to non-employee consultants who are providing various services. The awards are valued at the market price on the date of the grant. The awards vest over the contract life and based on achievement of targeted performance milestones. On occasion, the Company grants common stock to compensate vendors for services rendered. Deferred Financing Costs The Company capitalizes certain legal, accounting, and other fees and costs that are directly attributable to in-process equity financings as deferred offering costs until such financings are completed. Upon the completion of an equity financing, these costs are recorded as a reduction of additional paid-in capital of the related offering. Upon the completion of the public offering in February 2024, approximately $ 566,200 133,000 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 the adoption of 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.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	6 Months Ended
FAIR VALUE MEASUREMENTS	Jun. 30, 2024
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	NOTE 3: FAIR VALUE MEASUREMENTS In accordance with ASC 820 (Fair Value Measurements and Disclosures), the Company uses various inputs to measure the outstanding warrants, certain embedded redemption features associated with the senior note to Aclarion, Inc. on a recurring basis to determine the fair value of the liability. Schedule of recurring basis to determine the fair value of the liability Fair value measured as of June 30, 2024 Fair value on 2024 Quoted prices in active markets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Warrant liability $ 23,861 $ – $ – $ 23,861 Derivative Liability 18,601 – – 18,601 Total Fair value $ 42,462 $ – $ – $ 42,462 There were no transfers between Level 1, 2, and 3 during the six months ended June 30, 2024. The following table presents changes in Level 3 liabilities measures at fair value for the six months ended June 30, 2024. Both observable and unobservable inputs were used to determine the fair value positions that the Company has classified within the Level 3 category. Schedule of liabilities measures at fair value Warrant Liability Derivative Liability Total Balance – December 31, 2023 $ 289,165 $ 121,326 $ 410,491 Exchange and Payoff of Notes Payable – (44,988 ) (44,988 ) Change in fair value (265,304 ) (57,737 ) (323,041 ) Balance – June 30, 2024 $ 23,861 $ 18,601 $ 42,462 The fair value of the embedded derivative liabilities associated with the Senior Notes Payable was estimated using a probability weighted discounted cash flow model to measure the fair value. This involves significant Level 3 inputs and assumptions including an (i) estimated probability and timing of certain financing events and event of default, and (ii) the Company’s risk-adjusted discount rate. The fair value of the warrants to purchase shares of common stock was estimated using a Monte Carlo simulation using the following assumptions. Schedule of assumptions As of Dec 31, 2023 As of June 30, 2024 Warrant Liability Warrant Liability Strike Price $ 4.32 $ 0.29 Contractual term (years) 5.0 5.0 Volatility (annual) 80.0 80.0 Risk-free rate 3.89 4.39 4.44 Floor Financing price $ 2.24 $ 0.14

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS	6 Months Ended
RECENT ACCOUNTING PRONOUNCEMENTS	Jun. 30, 2024
Accounting Changes and Error Corrections [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	NOTE 4. RECENT ACCOUNTING PRONOUNCEMENTS To date, there have been no recent accounting pronouncements not yet effective that have significance, or potential significance, to our Consolidated Financial Statements.

REVENUE

REVENUE	6 Months Ended
REVENUE	Jun. 30, 2024
Revenue from Contract with Customer [Abstract]
REVENUE	NOTE 5. REVENUE Contract Balances The timing of revenue recognition, billings, and cash collections may result in trade, unbilled receivables, and deferred revenues on the balance sheets. At times, revenue recognition may occur before the billing, resulting in an unbilled receivable, which would represent a contract asset. The contract asset would be a component of accounts receivable and other assets for the current and non-current portions, respectively. In the event the Company receives advances or deposits from customers before revenue is recognized, this would result in a contract liability.

SUPPLEMENTAL FINANCIAL INFORMAT

SUPPLEMENTAL FINANCIAL INFORMATION	6 Months Ended
SUPPLEMENTAL FINANCIAL INFORMATION	Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SUPPLEMENTAL FINANCIAL INFORMATION	NOTE 6. SUPPLEMENTAL FINANCIAL INFORMATION Balance Sheets Prepaids and other current assets: Schedule of prepaid and other current assets June 30, 2024 December 31, 2023 Short term deposits $ 50,000 $ 50,000 Deferred offering costs 74,648 100,588 Prepaid insurance D&O 241,445 34,769 Prepaid insurance, other 5,010 17,884 Prepaid clinical costs 165,417 – Prepaid exchange fees 53,720 – Prepaid other 59,117 41,635 Other receivables – 154 $ 649,357 $ 245,030 Accounts payable Schedule of accounts payable June 30, 2024 December 31, 2023 Accounts payable $ 177,610 $ 758,821 Credit cards payable 1,513 1,714 $ 179,123 $ 760,535 Accrued and other liabilities: Schedule of accrued and other liabilities June 30, 2024 December 31, 2023 Accrued payroll $ – $ 162,887 Accrued bonus 127,875 262,580 D&O financing 126,605 – Accrued audit and legal expenses 40,226 89,082 Accrued interest 58,666 98,685 Accrued board compensation 46,250 92,500 Other accrued liabilities 48,350 151,988 $ 447,972 $ 857,722

LEASES

LEASES	6 Months Ended
LEASES	Jun. 30, 2024
Leases
LEASES	NOTE 7. LEASES The Company had no

INTANGIBLE ASSETS

INTANGIBLE ASSETS	6 Months Ended
INTANGIBLE ASSETS	Jun. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 8. INTANGIBLE ASSETS The Company’s intangible assets are as follows: Schedule of intangible assets June 30, 2024 December 31, 2023 Patents and licenses $ 2,424,773 $ 2,267,251 Other 5,017 5,017 2,429,790 2,272,268 Less: accumulated amortization (1,193,915 ) (1,103,645 ) Intangible assets, net $ 1,235,875 $ 1,168,623 Patents and licenses costs are accounted for as intangible assets and amortized over the life of the patent or license agreement and charged to research and development. Amortization expense related to purchased intangible assets was $ 45,458 39,940 90,270 78,805 Patents and trademarks are reviewed at least annually for impairment. No impairment was recorded through June 30, 2024, and December 31, 2023, respectively. Future amortization of intangible assets is as follows: Schedule of future amortization of intangible assets 2024 $ 96,015 2025 192,030 2026 192,030 2027 192,030 2028 and beyond 563,770 Total $ 1,235,875

SHORT TERM NOTES AND CONVERTIBL

SHORT TERM NOTES AND CONVERTIBLE DEBT	6 Months Ended
SHORT TERM NOTES AND CONVERTIBLE DEBT	Jun. 30, 2024
Debt Disclosure [Abstract]
SHORT TERM NOTES AND CONVERTIBLE DEBT	NOTE 9. SHORT TERM NOTES AND CONVERTIBLE DEBT Convertible Notes: As of December 31, 2023, there were no no Senior Notes Payable In May 2023, the Company issued $ 1,437,500 May 16, 2024 1,250,000 15.0 8.0 In September 2023, as agreed to during the issuance of the Senior Notes Payable, the Company exercised their right to an additional financing, issuing $ 862,500 September 1, 2024 750,000 15.0 8.0 In November 2023, the Company issued $ 294,118 April 19, 2024 250,000 15.0 8.0 The Company incurred issuance costs, recorded as deferred financing costs, of $ 296,313 The Company evaluated the embedded redemption and contingent interest features in the notes to determine if such features were required to be bifurcated as an embedded derivative liability. In accordance with ASC 815-40, Derivatives and Hedging Activities, the embedded redemption features and contingent interest feature were accounted for as derivative liabilities at the date of issuance and shall be adjusted to fair value at each reporting date. The Company fair valued such derivative liabilities and recorded a debt discount at issuance of the notes of $ 320,561 The Company issued warrants to purchase 77,010 and 46,556 shares of common stock (1,232,156 and 744,890 shares before giving effect to the 2024 Stock Split) to the holders of the Senior Notes Payable and Series C Notes Payable (collectively the “Senior Notes Warrants”) with an exercise price of $10.02 and $4.58 per share ($0.6262 and $0.2856 pre-2024 split), respectively. The Company accounted for the warrants in accordance with the guidance contained in ASC 815 “Derivatives and Hedging” whereby under that provision these warrants did not meet the criteria for equity treatment and were recorded as a liability. As such, these warrants are recorded at fair value as of each reporting date with the change in fair value reported within other income in the accompanying consolidated statements of operations as “Change in fair value of warrant liability” until the warrants are exercised, expired or other facts and circumstances lead the warrant liability to be reclassified to stockholders’ equity. The fair value of the Senior Notes Warrants at issuance was $736,249 and was recorded as a debt discount. The Company incurred issuance costs of $72,862 relating to the Senior Notes Warrants which was recorded as a day 1 expense due to the liability classification of such warrants. In connection with the issuance of the Senior Notes Payable and Series C Notes Payable, the Company paid a commitment fee in the form of 21,210 and 9,311 shares (339,360 and 148,978 shares before giving effect to the 2024 Stock Split) of unregistered common stock to the holders, respectively. The aggregate commitment fees had a fair value at issuance of $208,916 and are recorded as a deferred financing cost. The resulting debt discounts from the derivative liabilities, warrant liabilities and deferred financing costs were presented as a direct deduction from the carrying amount of that debt liability and amortized to interest expense using the effective interest rate method. For the three months ended June 30, 2024, the Company recognized $ 106,937 Between January 22 and January 29, 2024, the Company entered into a series of exchange agreements (the “Exchange Agreements”) with the accredited investors to exchange principal and accrued interest on these notes for shares of common stock. Pursuant to the Exchange Agreements, the Company issued an aggregate of 644,142 1,519,779 1,145,037 1,066,732 On March 6, 2024, the Company paid $ 300,974 898,380 111,928 The following table reconciles the aggregate amount for the Senior Notes Payable, Series B Notes Payable, and Series C Notes Payable as well as the unamortized deferred financing costs and debt discounts relating to the derivative liabilities and warrant liabilities. Schedule of derivative liabilities and warrant liabilities June 30, 2024 December 31, 2023 Note Payable $ 862,500 $ 2,594,118 Less: Unamortized Discounts and Deferred Financing Costs Warrants – (557,582 ) Derivative (34,475 ) (235,628 ) Deferred financing costs (50,938 ) (675,184 ) (85,413 ) (1,468,394 ) $ 777,087 $ 1,125,724

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
COMMITMENTS AND CONTINGENCIES	Jun. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 10. COMMITMENTS AND CONTINGENCIES Royalty Agreement The Company has an exclusive license agreement with the Regents of the University of California to make, use, sell and otherwise distribute products under certain of the Regents of the University of California’s patents anywhere in the world. The Company is obligated to pay a minimum annual royalty of $ 50,000 12,500 25,000 Litigation To date, the Company has not been involved in legal proceedings arising in the ordinary course of its business. If any legal proceeding occurs, the Company will record a provision for a loss when it believes that it is both probable that a loss has been incurred and the amount can be reasonably estimated, although litigation is inherently unpredictable and is subject to significant uncertainties, some of which are beyond the Company’s control. Should any of these estimates and assumptions change or prove to have been incorrect, the Company could incur significant charges related to legal matters that could have a material impact on its results of operations, financial position and cash flows.

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	6 Months Ended
STOCKHOLDERS’ EQUITY	Jun. 30, 2024
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 11. STOCKHOLDERS’ EQUITY The Company filed an Amended and Restated Certificate of Incorporation on April 21, 2022, as part of the Company’s initial public offering. The Company was authorized to issue two classes of stock to be designated, respectively, “common stock” and “preferred stock.” The total number of shares which the Company was authorized to issue was two hundred twenty million (220,000,000) shares. Two hundred million ( 200,000,000 0.00001 20,000,000 0.00001 8,210,671 Stockholders’ Vote – Reverse stock split The Company held a special meeting of stockholders on March 24, 2023. At the special meeting, our stockholders approved one proposal, which was to grant discretionary authority to our board of directors to (i) amend our certificate of incorporation to combine outstanding shares of our common stock into a lesser number of outstanding shares, or a “reverse stock split,” at a specific ratio within a range of one-for-five one-for-fifty In January 2024, the Company's board subsequently approved the final reverse stock split ratio of one-for-sixteen (the “2024 Stock Split”), which resulted in a reduction in the number of outstanding shares of common stock, warrants, stock options and restricted share units and a proportionate increase in the value of each share or strike price of the warrants and stock options. The common stock began trading on a reverse split-adjusted basis on the NASDAQ on January 4, 2024. Series A Preferred Stock In February 2023 the Company sold one (1) share of the Company’s newly designated Series A preferred stock to Jeffrey Thramann, the Company’s Executive Chairman, for a purchase price of $ 1,000 1,000 Public Offering On February 27, 2024, the Company completed a public offering of 5,175,000 0.58 3 White Lion Equity Line Agreement On October 9, 2023, the Company entered into an equity line common stock purchase agreement (the “Equity Line Purchase Agreement”) and a related registration rights agreement with White Lion Capital, LLC (“White Lion”). Pursuant to the Equity Line Agreement, the Company has the right, but not the obligation to require White Lion to purchase, from time to time, up to $ 10,000,000 Pursuant to the Equity Line Purchase Agreement, the Company issued to White Lion 1,050,000 304,500 1,800,000 3,216,981 Warrants The following table summarizes the Company’s outstanding warrants as of June 30, 2024. The warrants and related strike prices have been adjusted to reflect the 2024 Stock Split. Schedule of warrants and related strike prices Issue Date Strike price Number outstanding Expiration April 21, 2022 $ 69.60 155,610 April 21, 2027 April 21, 2022 $ 87.04 10,825 April 21, 2027 April 21, 2022 $ 69.60 26,673 April 21, 2027 May 16, 2023 $ 0.29 77,010 May 16, 2028 November 21, 2023 $ 0.29 46,556 November 21, 2028 November 21, 2023 $ 0.00001 1,576 November 21, 2028 February 27, 2024 $ 0.58 10,350,000 February 27, 2029 (1) These warrants were issued as part of the Company’s initial public offering completed April 2022, and trade on Nasdaq under the ticker symbol “ACONW.” (2) The per share exercise price of these warrants is subject to a “ratchet” adjustment if the Company issues securities at an effective per share price lower than the then effective warrant exercise price. The strike price of $0.29 is current through the equity line activity closed April 26, 2024.

NET LOSS PER SHARE OF COMMON ST

NET LOSS PER SHARE OF COMMON STOCK	6 Months Ended
NET LOSS PER SHARE OF COMMON STOCK	Jun. 30, 2024
Earnings Per Share [Abstract]
NET LOSS PER SHARE OF COMMON STOCK	NOTE 12. NET LOSS PER SHARE OF COMMON STOCK Basic and diluted net loss per share is computed by dividing net loss attributable to stockholders by the weighted average number shares of common stock outstanding during the period and shares issuable for vested restricted stock units. Potentially dilutive outstanding shares of common stock equivalents were excluded from the computation of diluted net loss per share for loss periods presented because including them would have been antidilutive. A reconciliation of the numerator and denominator used in the calculation of basic and diluted net loss per share attributable to stockholders follows: Schedule of reconciliation of basic and diluted net loss per share Three Months Ended June 30, 2024 2023 Numerator: Net (loss) allocable to common stockholders used to compute basic and diluted loss per common share $ (1,238,077 ) $ (1,464,557 ) Denominator: Weighted average shares outstanding used to compute basic and dilutive loss per share 8,208,281 505,485 Weighted average shares issuable for vested restricted stock units 8,743 12,494 $ 8,217,024 $ 517,979 Six Months Ended June 30, 2024 2023 Numerator: Net (loss) allocable to common stockholders used to compute basic and diluted loss per common share $ (3,637,180 ) $ (2,648,017 ) Denominator: Weighted average shares outstanding used to compute basic and dilutive loss per share 6,817,419 498,415 Weighted average shares issuable for vested restricted stock units 12,406 9,084 $ 6,829,825 $ 507,499 The following outstanding potentially dilutive securities were excluded from the weighted average calculation of dilutive loss per share attributable to common stockholders because their impact would have been antidilutive for the period presented: Schedule of anti-dilutive securities excluded from computation of earnings per share June 30, 2024 June 30, 2023 Warrants 10,666,674 219,910 Restricted stock units 4,853 43,276 Stock options 169,458 171,176 10,840,985 434,362

STOCK BASED COMPENSATION

STOCK BASED COMPENSATION	6 Months Ended
STOCK BASED COMPENSATION	Jun. 30, 2024
Share-Based Payment Arrangement [Abstract]
STOCK BASED COMPENSATION	NOTE 13. STOCK BASED COMPENSATION 2022 Aclarion Equity Incentive Plan On April 21, 2022, in connection with the IPO, the Company’s 2022 Aclarion Equity Incentive Plan, or “2022 Plan”, went into effect. Our board of directors has appointed the compensation committee of our board of directors as the committee under the 2022 Plan with the authority to administer the 2022 Plan. The aggregate number of our shares of common stock that may be issued or used for reference purposes under the 2022 Plan is 125,000 As of the year ended December 31, 2023, the aggregate number of our shares of common stock that may be issued or used for reference purposes under the 2022 Plan was 154,426 Options granted under the 2022 Plan may be incentive stock options or non-statutory stock options, as determined by the administrator at the time of grant of an option. Restricted stock may also be granted under the 2022 Plan. The options vest in accordance with the grant terms and are exercisable for a period of up to 10 years from grant date. No Nocimed, Inc. 2015 Stock Plan The Company maintains the Nocimed, Inc. 2015 Stock Plan, or the “Existing Plan”, under which the Company could grant 152,558 shares (after giving effect to the 2024 Stock Split) or options of the Company to our employees, consultants, and other service providers. The Company suspended the Existing Plan in connection with the April 2022, initial public offering. The Company did not grant any stock options under the Existing Plan for the twelve months ended December 31, 2022, and thereafter. No further awards will be granted under the Existing Plan, but awards granted prior to the suspension date will continue in accordance with their terms and the terms of the Existing Plan. Determining Fair Value of Stock Options The fair value of each grant of stock options was determined by the Company using the methods and assumptions discussed below. Each of these inputs is subjective and generally requires significant judgment to determine. Valuation and Amortization Method Expected Term Expected Volatility Risk-Free Interest Rate Dividend Yield Stock Award Activity A summary of option activity under the Company’s incentive plans is as follows: Schedule of option activity Options Outstanding Weighted Average Exercise Price Weighted Average Remaining Contractual Life (In Years) Balance at December 31, 2023 169,456 $ 31.15 7.5 Options granted – – – Options exercised – – – Options forfeited/expired – – – Balance at June 30, 2024 169,456 $ 31.15 7.0 Exercisable at December 31, 2023 147,977 $ 30.57 7.4 Exercisable at June 30, 2024 154,971 $ 30.80 6.9 The aggregate intrinsic value of options outstanding at June 30, 2024 is $ 0 0 As of June 30, 2024, there was approximately $ 212,454 15 Restricted Stock Units In the six months ended June 30, 2024, the Company had no Post-split RSU activity under the 2022 Plan was as follows for the six months ended June 30, 2024: Schedule of RSU activity RSU’s Outstanding Weighted-Average Grant-Date Fair value per Unit Nonvested as of December 31, 2023 15,749 $ 10.72 Granted – – Vested (3,953 ) 10.30 Forfeited (6,942 ) 13.42 Nonvested as of June 30, 2024 4,854 $ 7.20 The grant date fair value for a RSU is the market price of the common stock on the date of grant. The total share-based compensation expense related to RSUs recognized during the six months ended June 30, 2024, was $ 40,733 As of June 30, 2024, there was approximately $ 2,735 As of June 30, 2024, the Company is obligated to issue 7,539 Stock-based Compensation Expense The following table summarizes the total stock-based compensation expense included in the Company’s statements of operations for the periods presented: Schedule of stock-based compensation expense Three months ended June 30, Six months ended June 30, 2024 2023 2024 2023 Sales and marketing $ 12,605 $ 78,688 $ 40,733 $ 106,997 Research and development 2,055 2,055 4,110 5,615 General and administrative 55,644 55,888 111,288 106,551 Total share based compensation $ 70,305 $ 136,631 $ 156,131 $ 219,162

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
SUBSEQUENT EVENTS	Jun. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 14. SUBSEQUENT EVENTS Common Stock Subscription Agreement On August 12, 2024, we entered into a subscription agreement with an institutional investor, pursuant to which the Company agreed to issue and sell to the investor 400,000 shares of Common Stock of the Company at a price of $0.29 per share for gross proceeds to the Company of $116,000. The shares were issued pursuant to the Company’s Form 1-A Offering Statement initially filed by the Company with the Securities and Exchange Commission under the Securities Act of 1933, as amended on June 11, 2024 and qualified on June 24, 2024. Exchange Agreements In May, September and November 2023 the Company issued $2,594,118 aggregate principal amount of unsecured non-convertible notes to certain accredited investors. Between January 22 and January 29, 2024, the Company entered into a series of exchange agreements (the “Exchange Agreements”) with the accredited investors to exchange principal and accrued interest on these notes for shares of common stock. Pursuant to the Exchange Agreements, the Company issued an aggregate of 644,142 post-split shares of common stock in exchange for $1,519,779 principal and accrued interest on the notes. Following these exchanges, the remaining outstanding balance of principal and interest on the notes was $1,145,037. On March 6, 2024, the Company paid $300,973 of principal and accrued interest on certain unsecured non-convertible notes. Following this payment, the remaining outstanding balance of principal and interest on the notes was $898,380. On August 14, 2024, the Company entered into an additional exchange agreement with the accredited investors to exchange $930,052 principal and accrued interest on these notes for newly issued shares of Series B convertible preferred stock. Following this exchange, there was no remaining outstanding balance of principal and interest on the notes.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Jun. 30, 2024
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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 financial statements include some amounts that are based on management's best estimates and judgments. The most significant estimates relate to depreciation, amortization, and valuation of warrants, warrant and derivative liabilities, and options to purchase shares of the Company's common stock. These estimates may be adjusted as more current information becomes available, and any adjustment could be significant.
Valuation of Derivative Instruments	Valuation of Derivative Instruments Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 815-40, Derivatives and Hedging: Contracts on an Entity’s Own Equity
Fair Value of Financial Instruments	Fair Value of Financial Instruments ASC 820, Fair Value Measurements, provides guidance on the development and disclosure of fair value measurements. Under this accounting guidance, fair value is defined as an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or a liability. The accounting guidance classifies fair value measurements in one of the following three categories for disclosure purposes: Level 1 Level 2 Level 3 The Company analyzes all financial instruments with features of both liabilities and equity under the Financial Accounting Standard Board’s (“FASB”) accounting standard for such instruments. Under this standard, financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The carrying values of the Company’s financial instruments including cash equivalents, restricted cash, accounts receivable, and accounts payable are approximately equal to their respective fair values due to the relatively short-term nature of these instruments. The Company’s warrant liabilities and derivative liabilities are estimated using level 3 inputs (see Note 3).
Derivative Financial Instruments	Derivative Financial Instruments The Company has derivative financial instruments that are not hedges and do not qualify for hedge accounting. Changes in the fair value of these instruments are recorded in other income (expenses), on a net basis in the Consolidated Statements of Operations.
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 no 818,591 761,800 10,000
Accounts Receivable, Less Allowance for Doubtful Accounts	Accounts Receivable, Less Allowance for Doubtful Accounts The Company estimates an allowance for doubtful accounts based upon an evaluation of the current status of receivables, historical experience, and other factors as necessary. It is reasonably possible that the Company’s estimate of the allowance for doubtful accounts will change. The allowance for doubtful accounts was $ 0
Revenue Recognition	Revenue Recognition Revenues are recognized when a contract with a customer exists, and at that point in time when we have delivered a Nociscan report to our customer. Revenue is recognized in the amount that reflects the negotiated consideration expected to be received in exchange for those reports. Following the delivery of the report, the company has no ongoing obligations or services to provide to the customer. Customers pay no other upfront, licensing, or other fees. To date, our reports are not reimbursable under any third-party payment arrangements, The Company invoices its customers based on the billing schedules in its sales arrangements. Payment terms range generally from 30 to 90 days from the date of invoice.
Liquidity, Capital Resources and Going Concern	Liquidity, Capital Resources and Going Concern The Company believes that the net proceeds from the February 2024 initial public offering, and subsequent funding from the April 2024 equity line agreement described in Note 11, will be sufficient to fund current operating plans into the third quarter of 2024, approaching our final maturity repayment of our unsecured non-convertible note, which is due in September 2024. The Company has based these estimates, however, on assumptions that may prove to be wrong, and could spend available financial resources much faster than we currently expect. The Company will need to raise additional funds to continue funding our technology development. Management plans to secure such additional funding. 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.
Share-Based Compensation	Share-Based Compensation The Company accounts for stock-based awards in accordance with provisions of ASC Topic 718, Compensation—Stock Compensation, under which the Company recognizes the grant-date fair value of stock-based awards issued to employees and nonemployee board members as compensation expense on a straight-line basis over the vesting period of the award, while awards containing a performance condition are recognized as expense when the achievement of the performance criteria is achieved. The Company uses the Black-Scholes option pricing model to determine the grant-date fair value of stock options. The Company records expense for forfeitures in the periods they occur. The exercise or strike price of each option is not less than 100% of the fair market value of the Common Stock subject to the option on the date the option is granted. The Company issues restricted stock unit awards to non-employee consultants who are providing various services. The awards are valued at the market price on the date of the grant. The awards vest over the contract life and based on achievement of targeted performance milestones. On occasion, the Company grants common stock to compensate vendors for services rendered.
Deferred Financing Costs	Deferred Financing Costs The Company capitalizes certain legal, accounting, and other fees and costs that are directly attributable to in-process equity financings as deferred offering costs until such financings are completed. Upon the completion of an equity financing, these costs are recorded as a reduction of additional paid-in capital of the related offering. Upon the completion of the public offering in February 2024, approximately $ 566,200 133,000
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 the adoption of 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.

THE COMPANY AND BASIS OF PRES_2

THE COMPANY AND BASIS OF PRESENTATION (Tables)	6 Months Ended
THE COMPANY AND BASIS OF PRESENTATION (Tables)	Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of equity statement information	Schedule of equity statement information December 31, 2023 Common shares issued and outstanding - pre-2024 split, 13,206,229 $ 132 Common shares issued and outstanding - post-2024 split, 825,459 $ 8 Additional paid-in capital - pre-2024 split $ 43,553,399 Additional paid-in capital - post-2024 split $ 43,553,523
Schedule of share information reflecting on a retroactive basis the reverse stock splits	Schedule of share information reflecting on a retroactive basis the reverse stock splits Year ended December 31, 2023 Weighted average shares outstanding, basic and diluted - pre-2024 split 8,908,934 Weighted average shares outstanding, basic and diluted - post-2024 split 556,808 Basic and diluted net loss per shares attributable to common stockholders - pre-2024 split $ (0.55 ) Basic and diluted net loss per shares attributable to common stockholders - post-2024 split $ (8.82 )

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	6 Months Ended
FAIR VALUE MEASUREMENTS (Tables)	Jun. 30, 2024
Fair Value Disclosures [Abstract]
Schedule of recurring basis to determine the fair value of the liability	Schedule of recurring basis to determine the fair value of the liability Fair value measured as of June 30, 2024 Fair value on 2024 Quoted prices in active markets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Warrant liability $ 23,861 $ – $ – $ 23,861 Derivative Liability 18,601 – – 18,601 Total Fair value $ 42,462 $ – $ – $ 42,462
Schedule of liabilities measures at fair value	Schedule of liabilities measures at fair value Warrant Liability Derivative Liability Total Balance – December 31, 2023 $ 289,165 $ 121,326 $ 410,491 Exchange and Payoff of Notes Payable – (44,988 ) (44,988 ) Change in fair value (265,304 ) (57,737 ) (323,041 ) Balance – June 30, 2024 $ 23,861 $ 18,601 $ 42,462
Schedule of assumptions	Schedule of assumptions As of Dec 31, 2023 As of June 30, 2024 Warrant Liability Warrant Liability Strike Price $ 4.32 $ 0.29 Contractual term (years) 5.0 5.0 Volatility (annual) 80.0 80.0 Risk-free rate 3.89 4.39 4.44 Floor Financing price $ 2.24 $ 0.14

SUPPLEMENTAL FINANCIAL INFORM_2

SUPPLEMENTAL FINANCIAL INFORMATION (Tables)	6 Months Ended
SUPPLEMENTAL FINANCIAL INFORMATION (Tables)	Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of prepaid and other current assets	Schedule of prepaid and other current assets June 30, 2024 December 31, 2023 Short term deposits $ 50,000 $ 50,000 Deferred offering costs 74,648 100,588 Prepaid insurance D&O 241,445 34,769 Prepaid insurance, other 5,010 17,884 Prepaid clinical costs 165,417 – Prepaid exchange fees 53,720 – Prepaid other 59,117 41,635 Other receivables – 154 $ 649,357 $ 245,030
Schedule of accounts payable	Schedule of accounts payable June 30, 2024 December 31, 2023 Accounts payable $ 177,610 $ 758,821 Credit cards payable 1,513 1,714 $ 179,123 $ 760,535
Schedule of accrued and other liabilities	Schedule of accrued and other liabilities June 30, 2024 December 31, 2023 Accrued payroll $ – $ 162,887 Accrued bonus 127,875 262,580 D&O financing 126,605 – Accrued audit and legal expenses 40,226 89,082 Accrued interest 58,666 98,685 Accrued board compensation 46,250 92,500 Other accrued liabilities 48,350 151,988 $ 447,972 $ 857,722

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	6 Months Ended
INTANGIBLE ASSETS (Tables)	Jun. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Schedule of intangible assets June 30, 2024 December 31, 2023 Patents and licenses $ 2,424,773 $ 2,267,251 Other 5,017 5,017 2,429,790 2,272,268 Less: accumulated amortization (1,193,915 ) (1,103,645 ) Intangible assets, net $ 1,235,875 $ 1,168,623
Schedule of future amortization of intangible assets	Schedule of future amortization of intangible assets 2024 $ 96,015 2025 192,030 2026 192,030 2027 192,030 2028 and beyond 563,770 Total $ 1,235,875

SHORT TERM NOTES AND CONVERTI_2

SHORT TERM NOTES AND CONVERTIBLE DEBT (Tables)	6 Months Ended
SHORT TERM NOTES AND CONVERTIBLE DEBT (Tables)	Jun. 30, 2024
Debt Disclosure [Abstract]
Schedule of derivative liabilities and warrant liabilities	Schedule of derivative liabilities and warrant liabilities June 30, 2024 December 31, 2023 Note Payable $ 862,500 $ 2,594,118 Less: Unamortized Discounts and Deferred Financing Costs Warrants – (557,582 ) Derivative (34,475 ) (235,628 ) Deferred financing costs (50,938 ) (675,184 ) (85,413 ) (1,468,394 ) $ 777,087 $ 1,125,724

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	6 Months Ended
STOCKHOLDERS’ EQUITY (Tables)	Jun. 30, 2024
Equity [Abstract]
Schedule of warrants and related strike prices	Schedule of warrants and related strike prices Issue Date Strike price Number outstanding Expiration April 21, 2022 $ 69.60 155,610 April 21, 2027 April 21, 2022 $ 87.04 10,825 April 21, 2027 April 21, 2022 $ 69.60 26,673 April 21, 2027 May 16, 2023 $ 0.29 77,010 May 16, 2028 November 21, 2023 $ 0.29 46,556 November 21, 2028 November 21, 2023 $ 0.00001 1,576 November 21, 2028 February 27, 2024 $ 0.58 10,350,000 February 27, 2029 (1) These warrants were issued as part of the Company’s initial public offering completed April 2022, and trade on Nasdaq under the ticker symbol “ACONW.” (2) The per share exercise price of these warrants is subject to a “ratchet” adjustment if the Company issues securities at an effective per share price lower than the then effective warrant exercise price. The strike price of $0.29 is current through the equity line activity closed April 26, 2024.

NET LOSS PER SHARE OF COMMON _2

NET LOSS PER SHARE OF COMMON STOCK (Tables)	6 Months Ended
NET LOSS PER SHARE OF COMMON STOCK (Tables)	Jun. 30, 2024
Earnings Per Share [Abstract]
Schedule of reconciliation of basic and diluted net loss per share	Schedule of reconciliation of basic and diluted net loss per share Three Months Ended June 30, 2024 2023 Numerator: Net (loss) allocable to common stockholders used to compute basic and diluted loss per common share $ (1,238,077 ) $ (1,464,557 ) Denominator: Weighted average shares outstanding used to compute basic and dilutive loss per share 8,208,281 505,485 Weighted average shares issuable for vested restricted stock units 8,743 12,494 $ 8,217,024 $ 517,979 Six Months Ended June 30, 2024 2023 Numerator: Net (loss) allocable to common stockholders used to compute basic and diluted loss per common share $ (3,637,180 ) $ (2,648,017 ) Denominator: Weighted average shares outstanding used to compute basic and dilutive loss per share 6,817,419 498,415 Weighted average shares issuable for vested restricted stock units 12,406 9,084 $ 6,829,825 $ 507,499
Schedule of anti-dilutive securities excluded from computation of earnings per share	Schedule of anti-dilutive securities excluded from computation of earnings per share June 30, 2024 June 30, 2023 Warrants 10,666,674 219,910 Restricted stock units 4,853 43,276 Stock options 169,458 171,176 10,840,985 434,362

STOCK BASED COMPENSATION (Table

STOCK BASED COMPENSATION (Tables)	6 Months Ended
STOCK BASED COMPENSATION (Tables)	Jun. 30, 2024
Share-Based Payment Arrangement [Abstract]
Schedule of option activity	Schedule of option activity Options Outstanding Weighted Average Exercise Price Weighted Average Remaining Contractual Life (In Years) Balance at December 31, 2023 169,456 $ 31.15 7.5 Options granted – – – Options exercised – – – Options forfeited/expired – – – Balance at June 30, 2024 169,456 $ 31.15 7.0 Exercisable at December 31, 2023 147,977 $ 30.57 7.4 Exercisable at June 30, 2024 154,971 $ 30.80 6.9
Schedule of RSU activity	Schedule of RSU activity RSU’s Outstanding Weighted-Average Grant-Date Fair value per Unit Nonvested as of December 31, 2023 15,749 $ 10.72 Granted – – Vested (3,953 ) 10.30 Forfeited (6,942 ) 13.42 Nonvested as of June 30, 2024 4,854 $ 7.20
Schedule of stock-based compensation expense	Schedule of stock-based compensation expense Three months ended June 30, Six months ended June 30, 2024 2023 2024 2023 Sales and marketing $ 12,605 $ 78,688 $ 40,733 $ 106,997 Research and development 2,055 2,055 4,110 5,615 General and administrative 55,644 55,888 111,288 106,551 Total share based compensation $ 70,305 $ 136,631 $ 156,131 $ 219,162

THE COMPANY AND BASIS OF PRES_3

THE COMPANY AND BASIS OF PRESENTATION (Details - Balance sheet changes from split) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Offsetting Assets [Line Items]
Common shares issued and outstanding - post-2024 split, 825,459 shares	$ 82	$ 8
Common stock shares issued	8,210,671	825,459
Common stock shares outstanding	8,210,671	825,459
Additional paid-in capital - post-2024 split	$ 49,560,800	$ 43,553,523
Pre 2024 Split [Member]
Offsetting Assets [Line Items]
Common shares issued and outstanding - post-2024 split, 825,459 shares		$ 132
Common stock shares issued		13,206,229
Common stock shares outstanding		13,206,229
Additional paid-in capital - post-2024 split		$ 43,553,399
Post 2024 Split [Member]
Offsetting Assets [Line Items]
Common shares issued and outstanding - post-2024 split, 825,459 shares		$ 8
Common stock shares issued		825,459
Common stock shares outstanding		825,459
Additional paid-in capital - post-2024 split		$ 43,553,523

THE COMPANY AND BASIS OF PRES_4

THE COMPANY AND BASIS OF PRESENTATION (Details- Retroactive basis the reverse stock splits) - $ / shares	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Weighted average shares outstanding, basic	8,217,024	517,979	6,829,825	507,499
Weighted average shares outstanding, diluted	8,217,024	517,979	6,829,825	507,499
Basic net loss per shares attributable to common stockholders	$ (0.15)	$ (2.83)	$ (0.53)	$ (5.22)
Diluted net loss per shares attributable to common stockholders	$ (0.15)	$ (2.83)	$ (0.53)	$ (5.22)
Pre Split [Member]
Weighted average shares outstanding, basic					8,908,934
Weighted average shares outstanding, diluted					8,908,934
Basic net loss per shares attributable to common stockholders					$ (0.55)
Diluted net loss per shares attributable to common stockholders					$ (0.55)
Post Split [Member]
Weighted average shares outstanding, basic					556,808
Weighted average shares outstanding, diluted					556,808
Basic net loss per shares attributable to common stockholders					$ (8.82)
Diluted net loss per shares attributable to common stockholders					$ (8.82)

THE COMPANY AND BASIS OF PRES_5

THE COMPANY AND BASIS OF PRESENTATION (Details Narrative)	1 Months Ended
THE COMPANY AND BASIS OF PRESENTATION (Details Narrative)	Jan. 31, 2024
Stock Split 2024 [Member]
Offsetting Assets [Line Items]
Reverse stock split	one-for-sixteen

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended
	Feb. 29, 2024	Mar. 31, 2024	Jun. 30, 2024	Dec. 31, 2023
Subsidiary, Sale of Stock [Line Items]
Cash equivalents			$ 0	$ 0
Cash uninsured amount			818,591	761,800
Restricted cash			10,000	10,000
Allowance for doubtful accounts			$ 0	$ 0
IPO [Member] \| Completion Of Public Offering [Member]
Subsidiary, Sale of Stock [Line Items]
Adjustment to additional paid in capital	$ 566,200
IPO [Member] \| Completion Of Issuance Of Shares [Member]
Subsidiary, Sale of Stock [Line Items]
Adjustment to additional paid in capital		$ 133,000

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details- Recurring basis to determine the fair value of the liability)	Jun. 30, 2024 USD ($)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total Fair value	$ 42,462
Fair Value, Inputs, Level 1 [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total Fair value	0
Fair Value, Inputs, Level 2 [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total Fair value	0
Fair Value, Inputs, Level 3 [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total Fair value	42,462
Warrant Liability [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total Fair value	23,861
Warrant Liability [Member] \| Fair Value, Inputs, Level 1 [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total Fair value	0
Warrant Liability [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total Fair value	0
Warrant Liability [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total Fair value	23,861
Derivative Liability [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total Fair value	18,601
Derivative Liability [Member] \| Fair Value, Inputs, Level 1 [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total Fair value	0
Derivative Liability [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total Fair value	0
Derivative Liability [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total Fair value	$ 18,601

FAIR VALUE MEASUREMENTS (Deta_2

FAIR VALUE MEASUREMENTS (Details - Liabilities measures at fair value)	6 Months Ended
	Jun. 30, 2024 USD ($)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance – December 31, 2023	$ 410,491
Exchange and Payoff of Notes Payable	(44,988)
Change in fair value	(323,041)
Balance – June 30, 2024	42,462
Warrant Liability [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance – December 31, 2023	289,165
Exchange and Payoff of Notes Payable	0
Change in fair value	(265,304)
Balance – June 30, 2024	23,861
Derivative Liability [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance – December 31, 2023	121,326
Exchange and Payoff of Notes Payable	(44,988)
Change in fair value	(57,737)
Balance – June 30, 2024	$ 18,601

FAIR VALUE MEASUREMENTS (Deta_3

FAIR VALUE MEASUREMENTS (Details- Fair value of the warrants) - Warrant Liability [Member] - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Strike Price	$ 0.29	$ 4.32
Contractual term (years)	5 years	5 years
Volatility (annual)	80%	80%
Risk-free rate		3.89%
Floor Financing price	$ 0.14	$ 2.24
Minimum [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Risk-free rate	4.39%
Maximum [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Risk-free rate	4.44%

SUPPLEMENTAL FINANCIAL INFORM_3

SUPPLEMENTAL FINANCIAL INFORMATION (Details - Prepaids and other current assets) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Prepaids and other current assets	$ 649,357	$ 245,030
Short Term Deposits [Member]
Prepaids and other current assets	50,000	50,000
Deferred Offering Costs [Member]
Prepaids and other current assets	74,648	100,588
Prepaid Insurance D&O [Member]
Prepaids and other current assets	241,445	34,769
Prepaid Insurance, Other [Member]
Prepaids and other current assets	5,010	17,884
Prepaid Clinical Costs [Member]
Prepaids and other current assets	165,417	0
Prepaid Exchange Fees [Member]
Prepaids and other current assets	53,720	0
Prepaid Other [Member]
Prepaids and other current assets	59,117	41,635
Other Receivables [Member]
Prepaids and other current assets	$ 0	$ 154

SUPPLEMENTAL FINANCIAL INFORM_4

SUPPLEMENTAL FINANCIAL INFORMATION (Details - Accounts payable) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Accounts payable, current	$ 179,123	$ 760,535
Accounts Payable [Member]
Accounts payable, current	177,610	758,821
Credit Cards Payable [Member]
Accounts payable, current	$ 1,513	$ 1,714

SUPPLEMENTAL FINANCIAL INFORM_5

SUPPLEMENTAL FINANCIAL INFORMATION (Details - Accrued and other liabilities) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Accrued liabilities and other liabilities	$ 447,972	$ 857,722
Accrued Payroll [Member]
Accrued liabilities and other liabilities	0	162,887
Accrued Bonus [Member]
Accrued liabilities and other liabilities	127,875	262,580
D&O Financing [Member]
Accrued liabilities and other liabilities	126,605	0
Accrued Audit And Legal Expenses [Member]
Accrued liabilities and other liabilities	40,226	89,082
Accrued Interest [Member]
Accrued liabilities and other liabilities	58,666	98,685
Accrued Board Compensation [Member]
Accrued liabilities and other liabilities	46,250	92,500
Other Accrued Liabilities [Member]
Accrued liabilities and other liabilities	$ 48,350	$ 151,988

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	6 Months Ended	12 Months Ended
LEASES (Details Narrative) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Leases
Office lease	$ 0	$ 0

INTANGIBLE ASSETS (Details - In

INTANGIBLE ASSETS (Details - Intangible assets) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Intangible assets gross	$ 2,429,790	$ 2,272,268
Less: accumulated amortization	(1,193,915)	(1,103,645)
Intangible assets, net	1,235,875	1,168,623
Patents And Licenses [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets gross	2,424,773	2,267,251
Other Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets gross	$ 5,017	$ 5,017

INTANGIBLE ASSETS (Details - Fu

INTANGIBLE ASSETS (Details - Future amortization)	Jun. 30, 2024 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2024	$ 96,015
2025	192,030
2026	192,030
2027	192,030
2028 and beyond	563,770
Total	$ 1,235,875

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
INTANGIBLE ASSETS (Details Narrative) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 45,458	$ 39,940	$ 90,270	$ 78,805

SHORT TERM NOTES AND CONVERTI_3

SHORT TERM NOTES AND CONVERTIBLE DEBT (Details - Note payable) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Debt Disclosure [Abstract]
Note Payable	$ 862,500	$ 2,594,118
Warrants	0	(557,582)
Derivative	(34,475)	(235,628)
Deferred financing costs	(50,938)	(675,184)
Total notes payable discount	(85,413)	(1,468,394)
Note payable, net of discount	$ 777,087	$ 1,125,724

SHORT TERM NOTES AND CONVERTI_4

SHORT TERM NOTES AND CONVERTIBLE DEBT (Details Narrative) - USD ($)			1 Months Ended				3 Months Ended		6 Months Ended
	Mar. 06, 2024	Jan. 29, 2024	Jan. 31, 2024	Nov. 30, 2023	Sep. 30, 2023	May 31, 2023	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Debt Instrument [Line Items]
Convertible notes payable outstanding							$ 0		$ 0		$ 0
Diligence and legal costs				$ 296,313
Issuance of debt discount				$ 320,561
Exchange of principal and accrued interest							0	$ 0	1,066,732	$ 0
Outstanding balance							862,500		862,500		$ 2,594,118
Principal and accrued interest paid							0	$ 0	(111,928)	$ 0
Unsecured Non Convertible Notes [Member]
Debt Instrument [Line Items]
Principal and accrued interest paid	$ 300,974
Outstanding balance	$ 898,380
Principal and accrued interest paid									111,928
Exchange Agreements [Member] \| Accredited Investors [Member]
Debt Instrument [Line Items]
Number of common shares issued on exchange		644,142
Exchange of principal and accrued interest		$ 1,519,779
Remaining outstanding balance of principal and interest		$ 1,145,037
Exchange of principal and accrued interest			$ 1,066,732
Senior Notes Payable [Member]
Debt Instrument [Line Items]
Debt instrument face amount						$ 1,437,500
Maturity date						May 16, 2024
Proceeds from secured notes payable						$ 1,250,000
Original issue discount, percentage						15%
Annual rate percentage						8%
Amortization of debt discounts							106,937
Deferred financing costs							$ 106,937		$ 106,937
Series B Notes Payable [Member]
Debt Instrument [Line Items]
Maturity date					Sep. 01, 2024
Original issue discount, percentage					15%
Annual rate percentage					8%
Issuing unsecured senior notes					$ 862,500
Cash proceeds					$ 750,000
Series C Notes Payable [Member]
Debt Instrument [Line Items]
Maturity date				Apr. 19, 2024
Original issue discount, percentage				15%
Annual rate percentage				8%
Issuing unsecured senior notes				$ 294,118
Cash proceeds				$ 250,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - Regents Of The University Of California [Member] - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Minimum annual royalty payment	$ 50,000		$ 50,000
Royalty expense	$ 12,500	$ 12,500	$ 25,000	$ 25,000

STOCKHOLDERS' EQUITY (Details -

STOCKHOLDERS' EQUITY (Details - Outstanding warrants)	6 Months Ended
STOCKHOLDERS' EQUITY (Details - Outstanding warrants)	Jun. 30, 2024 $ / shares shares
Strike Price 69.60 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Issue date	Apr. 21, 2022	[1]
Strike price \| $ / shares	$ 69.60	[1]
Number of shares outstanding \| shares	155,610	[1]
Expiration	Apr. 21, 2027	[1]
Strike Price 87.04 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Issue date	Apr. 21, 2022
Strike price \| $ / shares	$ 87.04
Number of shares outstanding \| shares	10,825
Expiration	Apr. 21, 2027
Strike Price 69.60 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Issue date	Apr. 21, 2022
Strike price \| $ / shares	$ 69.60
Number of shares outstanding \| shares	26,673
Expiration	Apr. 21, 2027
Strike Price 0.29 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Issue date	May 16, 2023	[2]
Strike price \| $ / shares	$ 0.29	[2]
Number of shares outstanding \| shares	77,010	[2]
Expiration	May 16, 2028	[2]
Strike Price 0.29 (1) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Issue date	Nov. 21, 2023	[2]
Strike price \| $ / shares	$ 0.29	[2]
Number of shares outstanding \| shares	46,556	[2]
Expiration	Nov. 21, 2028	[2]
Strike Price 0.00001 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Issue date	Nov. 21, 2023
Strike price \| $ / shares	$ 0.00001
Number of shares outstanding \| shares	1,576
Expiration	Nov. 21, 2028
Strike Price 0.58 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Issue date	Feb. 27, 2024
Strike price \| $ / shares	$ 0.58
Number of shares outstanding \| shares	10,350,000
Expiration	Feb. 27, 2029

[1]These warrants were issued as part of the Company’s initial public offering completed April 2022, and trade on Nasdaq under the ticker symbol “ACONW.”[2]The per share exercise price of these warrants is subject to a “ratchet” adjustment if the Company issues securities at an effective per share price lower than the then effective warrant exercise price. The strike price of $0.29 is current through the equity line activity closed April 26, 2024.

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)					1 Months Ended	6 Months Ended
STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	Apr. 26, 2024	Mar. 24, 2024	Feb. 27, 2024	Oct. 09, 2023	Feb. 28, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Subsidiary, Sale of Stock [Line Items]
Common stock, shares authorized						200,000,000		200,000,000
Common stock, par value						$ 0.00001		$ 0.00001
Preferred stock, shares authorized						20,000,000
Preferred stock, par value						$ 0.00001
Common stock, shares outstanding						8,210,671		825,459
Redemption price						$ 1,000
Proceeds from issuance of common shares						$ 2,691,391	$ 0
White Lion Equity Line Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Aggregate gross purchase price				$ 10,000,000
Issued shares	1,050,000					1,800,000
Proceeds from issuance of common shares	$ 304,500					$ 3,216,981
IPO [Member]
Subsidiary, Sale of Stock [Line Items]
Issued units			5,175,000
Price per unit			$ 0.58
Gross proceeds			$ 3,000,000
Executive Chairman [Member]
Subsidiary, Sale of Stock [Line Items]
Purchase price					$ 1,000
Minimum [Member]
Subsidiary, Sale of Stock [Line Items]
Stockholders equity, reverse stock Split		one-for-five
Maximum [Member]
Subsidiary, Sale of Stock [Line Items]
Stockholders equity, reverse stock Split		one-for-fifty

NET LOSS PER SHARE OF COMMON _3

NET LOSS PER SHARE OF COMMON STOCK (Details - Basic and diluted net loss per share) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Earnings Per Share [Abstract]
Net (loss) allocable to common stockholders used to compute basic and diluted loss per common share	$ (1,238,077)	$ (1,464,557)	$ (3,637,180)	$ (2,648,017)
Weighted average shares outstanding used to compute basic and dilutive loss per share	8,208,281	505,485	6,817,419	498,415
Weighted average shares issuable for vested restricted stock units	8,743	12,494	12,406	9,084
Weighted average shares of common stock outstanding, basic	8,217,024	517,979	6,829,825	507,499
Weighted average shares of common stock outstanding, diluted	8,217,024	517,979	6,829,825	507,499

NET LOSS PER SHARE OF COMMON _4

NET LOSS PER SHARE OF COMMON STOCK (Details - Dilutive securities) - shares	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares	10,840,985	434,362
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares	10,666,674	219,910
Restricted Stock Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares	4,853	43,276
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares	169,458	171,176

STOCK BASED COMPENSATION (Detai

STOCK BASED COMPENSATION (Details - Option activity) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Number of share options outstanding, Beginning	169,456
Weighted average exercise price, Beginning	$ 31.15
Weighted average remaining contractual life	7 years	7 years 6 months
Options granted	0
Weighted average exercise price, Options granted	$ 0
Options exercised	$ 0
Weighted average exercise price, Options exercised	$ 0
Options forfeited or expired	0
Weighted average exercise price, Options forfeited or expired	$ 0
Number of share options outstanding, Ending	169,456	169,456
Weighted average exercise price, Ending	$ 31.15	$ 31.15
Options exercisable	154,971	147,977
Weighted average exercise price, Option exercisable	$ 30.80	$ 30.57
Weighted average remaining contractual life, Options exercisable	6 years 10 months 24 days	7 years 4 months 24 days

STOCK BASED COMPENSATION (Det_2

STOCK BASED COMPENSATION (Details - RSU activity) - Restricted Stock Units (RSUs) [Member]	6 Months Ended
	Jun. 30, 2024 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Rsu shares outstanding, Beginning \| shares	15,749
Weighted average grant date fair value per unit, Beginning \| $ / shares	$ 10.72
RSU's granted \| shares	0
RSU's granted, weighted-average grant date fair value per unit \| $ / shares	$ 0
RSU's vested \| shares	(3,953)
RSU's vested, weighted-average grant date fair value per unit \| $ / shares	$ 10.30
RSU's forfeited \| shares	(6,942)
RSU's forfeited, weighted-average grant date fair value per unit \| $ / shares	$ 13.42
Number of Rsu shares outstanding, Ending \| shares	4,854
Weighted average grant date fair value per unit, Ending \| $ / shares	$ 7.20

STOCK BASED COMPENSATION (Det_3

STOCK BASED COMPENSATION (Details - Share based compensation) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation	$ 70,305	$ 136,631	$ 156,131	$ 219,162
Selling and Marketing Expense [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation	12,605	78,688	40,733	106,997
Research and Development Expense [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation	2,055	2,055	4,110	5,615
General and Administrative Expense [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation	$ 55,644	$ 55,888	$ 111,288	$ 106,551

STOCK BASED COMPENSATION (Det_4

STOCK BASED COMPENSATION (Details Narrative) - USD ($)	6 Months Ended
STOCK BASED COMPENSATION (Details Narrative) - USD ($)	Jun. 30, 2024	Dec. 31, 2023	Apr. 21, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options granted	0
Intrinsic value options exercised	$ 0
Non Vested Stock Options [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Unrecognized compensation cost	$ 212,454
Unrecognized compensation cost, remaining term	15 months
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Unrecognized compensation cost	$ 2,735
RSU's granted	0
Share-based compensation expense	$ 40,733
Obligated to issue share of common stock	7,539
Options Held [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Intrinsic value options exercised	$ 0
Aclarion Equity Incentive Plan 2022 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of common shares issued		154,426	125,000