180 Life Sciences (ATNF) 10-Q14 Nov 242024 Q3 Quarterly reportFinancial data

Company Profile

Cover

Cover - shares	9 Months Ended
Cover - shares	Sep. 30, 2024	Nov. 14, 2024
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Amendment Flag	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Entity Information [Line Items]
Entity Registrant Name	180 LIFE SCIENCES CORP
Entity Central Index Key	0001690080
Entity File Number	001-38105
Entity Tax Identification Number	90-1890354
Entity Incorporation, State or Country Code	DE
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	3000 El Camino Real Bldg. 4
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	Palo Alto
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94306
Entity Phone Fax Numbers [Line Items]
City Area Code	(650)
Local Phone Number	507-0669
Entity Listings [Line Items]
Entity Common Stock, Shares Outstanding		1,976,999
Common Stock, par value $0.0001 per share
Entity Listings [Line Items]
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Trading Symbol	ATNF
Security Exchange Name	NASDAQ
Warrants to purchase Common Stock
Entity Listings [Line Items]
Title of 12(b) Security	Warrants to purchase Common Stock
Trading Symbol	ATNFW
Security Exchange Name	NASDAQ

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Current Assets:
Cash	$ 194,920	$ 1,975,799
Prepaid expenses and other current assets	1,030,461	1,664,107
Total Current Assets	1,225,381	3,639,906
Intangible assets, net	9,244,475	1,619,570
Total Assets	10,469,856	5,259,476
Current Liabilities:
Accounts payable	2,090,827	1,892,611
Accrued expenses	466,335	1,869,814
Loans payable - current portion	473,143	1,034,124
Derivative liabilities		58
Total Current Liabilities	6,383,830	5,062,616
Loans payable - noncurrent portion	10,574	19,936
Deferred tax liability	341,678	304,657
Total Liabilities	6,736,082	5,387,209
Commitments and contingencies (Note 10)
Stockholders’ Equity (Deficit):
Preferred stock value
Common stock, $0.0001 par value; 100,000,000 shares authorized; 1,026,930 and 534,719 shares issued and outstanding at September 30, 2024 and December 31, 2023, respectively	103	54
Additional paid-in capital	135,955,083	130,117,209
Accumulated other comprehensive income	(2,983,072)	(2,901,339)
Accumulated deficit	(129,238,340)	(127,343,657)
Total Stockholders’ Equity (Deficit)	3,733,774	(127,733)
Total Liabilities and Stockholders’ Equity (Deficit)	10,469,856	5,259,476
Related Party
Current Liabilities:
Accounts payable - related parties	580,830	266,009
Class B Convertible Preferred stock
Current Liabilities:
Convertible Preferred stock liability	2,772,695
Series C Preferred Stock [Member]
Stockholders’ Equity (Deficit):
Preferred stock value
Class K Preferred Stock [Member]
Stockholders’ Equity (Deficit):
Preferred stock value

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000,000	5,000,000
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	1,026,930	534,719
Common stock, shares outstanding	1,026,930	534,719
Class B Convertible Preferred stock
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000
Class C Preferred Stock
Preferred stock, shares authorized	1	1
Preferred stock, shares issued
Preferred stock, shares outstanding
Class K Preferred Stock
Preferred stock, shares authorized	1	1
Preferred stock, shares issued	1	0
Preferred stock, shares outstanding	1	0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Operating Expenses:
Research and development	$ 251,577	$ 972,113	$ 1,105,086	$ 2,339,863
Research and development - related parties	151,138	132,880	455,345	481,027
General and administrative	576,378	2,433,194	3,357,868	9,204,122
Total Operating Expenses	979,093	3,538,187	4,918,299	12,025,012
Loss From Operations	(979,093)	(3,538,187)	(4,918,299)	(12,025,012)
Other (Expense) Income:
Other Income	118,723		2,870,789
Interest expense	(13,633)	(11,634)	(41,442)	(34,796)
Loss on IP R&D asset impairment		(9,063,000)		(9,063,000)
Change in fair value of derivative liabilities		2,036	58	69,776
Gain on settlement of liabilities	37,283		194,211
Total other (expense) income, net	142,373	(9,072,598)	3,023,616	(9,028,020)
Loss Before Income Taxes	(836,720)	(12,610,785)	(1,894,683)	(21,053,032)
Income tax benefit		2,345,025		2,345,025
Net Loss	(836,720)	(10,265,760)	(1,894,683)	(18,708,007)
Other Comprehensive Income (Loss):
Foreign currency translation adjustments	(67,332)	51,316	(81,733)	36,712
Total Comprehensive Income (Loss)	$ (904,052)	$ (10,214,444)	$ (1,976,416)	$ (18,671,295)
Basic and Diluted Net Loss per Common Share
Basic (in Dollars per share)	$ (0.85)	$ (24.53)	$ (2.24)	$ (62.81)
Diluted (in Dollars per share)	$ (0.85)	$ (24.53)	$ (2.24)	$ (62.81)
Weighted Average Number of Common Shares Outstanding:
Basic (in Shares)	980,641	418,524	846,529	297,834
Diluted (in Shares)	980,641	418,524	846,529	297,834

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders’ (Deficit) Equity (Unaudited) - USD ($)	Common Stock	Additional Paid-in Capital	Accumulated Other Comprehensive Income	Accumulated Deficit	Total
Balance at Dec. 31, 2022	$ 20	$ 121,637,966	$ (2,885,523)	$ (107,408,545)	$ 11,343,918
Balance (in Shares) at Dec. 31, 2022	197,209
Stock based compensation		557,421			557,421
Net income				(4,762,078)	(4,762,078)
Other comprehensive income (loss)			663		663
Balance at Mar. 31, 2023	$ 20	122,195,387	(2,884,860)	(112,170,623)	7,139,924
Balance (in Shares) at Mar. 31, 2023	197,209
Balance at Dec. 31, 2022	$ 20	121,637,966	(2,885,523)	(107,408,545)	11,343,918
Balance (in Shares) at Dec. 31, 2022	197,209
Net income					(18,708,007)
Other comprehensive income (loss)					36,712
Balance at Sep. 30, 2023	$ 35	128,816,000	(2,848,811)	(126,116,552)	(149,327)
Balance (in Shares) at Sep. 30, 2023	354,661
Balance at Mar. 31, 2023	$ 20	122,195,387	(2,884,860)	(112,170,623)	7,139,924
Balance (in Shares) at Mar. 31, 2023	197,209
Issuance of April 2023 pre-funded and common warrants, net		2,337,706			2,337,706
Shares issued from exercise of April 2023 pre-funded warrants	$ 6	111			117
Shares issued from exercise of April 2023 pre-funded warrants (in Shares)	61,615
Shares issued in connection with April 2023 Offering, net	$ 2	382,180			382,182
Shares issued in connection with April 2023 Offering, net (in Shares)	21,053
Stock based compensation		551,310			551,310
Net income				(3,680,169)	(3,680,169)
Other comprehensive income (loss)			(15,267)		(15,267)
Balance at Jun. 30, 2023	$ 28	125,466,694	(2,900,127)	(115,850,792)	6,715,803
Balance (in Shares) at Jun. 30, 2023	279,877
Shares issued for professional services to directors		60,624			60,624
Shares issued for professional services to directors (in Shares)	4,763
Issuance of August 2023 pre-funded warrants and common warrants, net		2,459,282			2,459,282
Shares issued from exercise of August 2023 pre-funded warrants	$ 4	62			66
Shares issued from exercise of August 2023 pre-funded warrants (in Shares)	34,919
Shares issued in connection with August 2023 Offering	$ 4	245,344			245,348
Shares issued in connection with August 2023 Offering (in Shares)	35,102
Stock based compensation		583,994			583,994
Net income				(10,265,760)	(10,265,760)
Other comprehensive income (loss)			51,316		51,316
Balance at Sep. 30, 2023	$ 35	128,816,000	(2,848,811)	(126,116,552)	(149,327)
Balance (in Shares) at Sep. 30, 2023	354,661
Balance at Dec. 31, 2023	$ 54	130,117,209	(2,901,339)	(127,343,657)	(127,733)
Balance (in Shares) at Dec. 31, 2023	534,719
Shares issued from exercise of pre-funded warrants related to Amendment to August 2023 Offering	$ 26	463			489
Shares issued from exercise of pre-funded warrants related to Amendment to August 2023 Offering (in Shares)	257,205
Adjustment related to reverse stock split in February 2024	$ 6	(6)
Adjustment related to reverse stock split in February 2024 (in Shares)	60,848
Stock based compensation		236,062			236,062
Net income				(1,069,744)	(1,069,744)
Other comprehensive income (loss)			6,460		6,460
Balance at Mar. 31, 2024	$ 86	130,353,728	(2,894,879)	(128,413,401)	(954,466)
Balance (in Shares) at Mar. 31, 2024	852,772
Balance at Dec. 31, 2023	$ 54	130,117,209	(2,901,339)	(127,343,657)	(127,733)
Balance (in Shares) at Dec. 31, 2023	534,719
Net income					(1,894,683)
Other comprehensive income (loss)					(81,733)
Balance at Sep. 30, 2024	$ 103	135,955,083	(2,983,072)	(129,238,340)	3,733,774
Balance (in Shares) at Sep. 30, 2024	1,026,930
Balance at Mar. 31, 2024	$ 86	130,353,728	(2,894,879)	(128,413,401)	(954,466)
Balance (in Shares) at Mar. 31, 2024	852,772
Shares issued for settlement of liabilities	$ 9	523,242			523,251
Shares issued for settlement of liabilities (in Shares)	88,818
Stock based compensation		22,308			22,308
Net income				11,781	11,781
Other comprehensive income (loss)			(20,861)		(20,861)
Balance at Jun. 30, 2024	$ 95	130,899,278	(2,915,740)	(128,401,620)	(417,987)
Balance (in Shares) at Jun. 30, 2024	941,590
Shares issued for settlement of liabilities	$ 8	190,003			190,011
Shares issued for settlement of liabilities (in Shares)	85,340
Warrants issued for asset acquisition		4,849,346			4,849,346
Stock based compensation		16,456			16,456
Net income				(836,720)	(836,720)
Other comprehensive income (loss)			(67,332)		(67,332)
Balance at Sep. 30, 2024	$ 103	$ 135,955,083	$ (2,983,072)	$ (129,238,340)	$ 3,733,774
Balance (in Shares) at Sep. 30, 2024	1,026,930

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash Flows from Operating Activities
Net Loss	$ (1,894,683)	$ (18,708,007)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation
Shares issued for services		60,624
Amortization of stock options and restricted stock units	274,826	1,692,725
Loss on IP R&D asset impairment		9,063,000
Depreciation and amortization	61,408	83,015
Change in fair value of derivative liabilities	(58)	(69,776)
Gain loss on settlement of liabilities	(194,211)
Deferred tax benefit		(2,345,025)
Changes in operating assets and liabilities:
Prepaid expenses and other current assets	1,443,471	1,273,033
Accounts payable	4,060	(99,169)
Accounts payable - related parties	317,541	51,227
Accrued expenses	(542,260)	94,778
Accrued expenses – related parties		141,366
Total adjustments	1,364,777	9,945,798
Net Cash Used In Operating Activities	(529,906)	(8,762,209)
Cash Flows from Financing Activities
Proceeds from exercise of pre-funded warrants from the Amendment to August 2023 Offering	489
Proceeds from sale of April 2023 Offering stock and warrants		2,999,882
Proceeds from sale of August 2023 Offering stock and warrants		2,999,606
Proceeds from exercise of April 2023 Offering pre-funded warrants		117
Proceeds from exercise of August 2023 Offering pre-funded warrants		66
Payment of offering costs in connection with April 2023 Offering stock and warrants		(279,994)
Payment of offering costs in connection with August 2023 Offering stock and warrants		(294,976)
Repayment of loans payable	(1,005,856)	(985,175)
Net cash provided by (used in) financing activities	(1,005,367)	4,439,526
Effect of Exchange Rate Changes on Cash	(245,606)	15,093
Net Decrease In Cash	(1,780,879)	(4,307,590)
Cash – Beginning of Period	1,975,799	6,970,110
Cash – End of Period	194,920	2,662,520
Supplemental Disclosures of Cash Flow Information:
Cash paid during the period for income taxes
Cash paid during the period for interest expense	12,078	21,722
Non cash investing and financing activities
Common stock issued for settlement of liabilities	523,251
Warrants and Series B Convertible Preferred Stock issued for asset acquisition	$ 7,622,041

Business Organization and Natur

Business Organization and Nature of Operations	9 Months Ended
Business Organization and Nature of Operations	Sep. 30, 2024
Business Organization and Nature of Operations [Abstract]
BUSINESS ORGANIZATION AND NATURE OF OPERATIONS	NOTE 1 - BUSINESS ORGANIZATION AND NATURE OF OPERATIONS 180 Life Sciences Corp., formerly known as KBL Merger Corp. IV (“ 180LS Company 180 Life Corp. (“ 180 U.S. 180 LP CBR Pharma Katexco 180 Subsidiaries. Katexco U.S. CBR Pharma U.K. The Company is a clinical stage biotechnology company focused on the development of therapeutics for unmet medical needs in chronic pain, inflammation, fibrosis, and other inflammatory diseases. We have three product development platforms: ● fibrosis and anti-tumor necrosis factor (“ TNF ● drugs which are derivatives of cannabidiol (“ CBD CBG SCAs ● alpha 7 nicotinic acetylcholine receptor (“ α7nAChR Due to restrictions in the Company’s resources, the Company has slowed down research and development activities significantly in the SCA platform and the anti-TNF platform. The Company has not made progress on the α7nAChR platform and has suspended further research and development activity in this program. The Company is currently evaluating all options to monetize its existing assets, in addition to exploring other strategic alternatives to maximize value for its stockholders. Potential strategic alternatives that may be explored or evaluated by the Company as part of this process include, but are not limited to, an acquisition, merger, reverse merger, other business combination, sale of assets, licensing or other strategic transactions involving the Company. On September 29, 2024, the Company entered into an Asset Purchase Agreement (the “ Purchase Agreement Elray Purchased Assets

Going Concern and Management's

Going Concern and Management's Plans	9 Months Ended
Going Concern and Management's Plans	Sep. 30, 2024
Going Concern And Managements Plans [Abstract]
GOING CONCERN AND MANAGEMENT’S PLANS	NOTE 2 - GOING CONCERN AND MANAGEMENT’S PLANS The Company has not generated any revenues and has incurred significant losses since inception. As of September 30, 2024, the Company had an accumulated deficit of $129,238,340 and a working capital deficit of $5,158,449, and for the nine months ended September 30, 2024, a net loss of $1,894,683 and cash used in operating activities of $529,906. The Company expects to invest a significant amount of capital to commercialize its iGaming assets as well as continuing to fund research and development of the Company’s existing biotechnology assets. On September 29, 2024, the Company acquired certain source code and intellectual property relating to an online blockchain casino and plans to build and launch a fully operational casino operation as part of its future operations. The Company expects to invest a significant amount of capital to fund the development and operation of this business, including but not limited to acquisition or development of a “front-end” user interface, sourcing of one or more games, acquiring relevant licenses and investing in marketing. As a result, the Company expects that its operating expenses will increase significantly, and consequently will require significant revenues to become profitable. Even if the Company does become profitable, it may not be able to sustain or increase profitability on a quarterly or annual basis. The Company cannot predict when, if ever, it will be profitable. There can be no assurance that the intellectual property of the Company, or other technologies it may acquire, will meet applicable regulatory standards, obtain required regulatory approvals, will produce products capable of being produced in commercial quantities at reasonable costs, or be successfully marketed. These condensed consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. These matters raise substantial doubt about the Company’s ability to continue as a going concern for a reasonable period of time, which is defined as within one year after the date that the consolidated financial statements are issued. The condensed consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from uncertainty related to our ability to continue as a going concern.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
Summary of Significant Accounting Policies	Sep. 30, 2024
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Significant Accounting Policies There have been no material changes to the Company’s significant accounting policies as set forth in the Company’s audited consolidated financial statements included in the Annual Report on Form 10-K for the year ended December 31, 2023 under Note 3 - Summary of Significant Accounting Policies. Basis of Presentation The accompanying unaudited condensed consolidated financial statements of the Company have been prepared on a going concern basis in accordance with accounting principles generally accepted in the United States of America (GAAP) for interim financial reporting and as required by Regulation S-X, Rule 10-01. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments (including those which are normal and recurring) considered necessary for a fair presentation of the interim financial information have been included. When preparing financial statements in conformity with GAAP, the Company must make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses and related disclosures at the date of the financial statements. Actual results could differ from those estimates. Additionally, operating results for the three and nine months ended September 30, 2024, are not necessarily indicative of the results that may be expected for any other interim period or for the fiscal year ending December 31, 2024. For further information, refer to the financial statements and footnotes included in the Company’s annual financial statements for the fiscal year ended December 31, 2023, which are included in the Company’s annual report on Form 10-K filed with the Securities and Exchange Commission (“ SEC Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates, judgments, and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, together with amounts disclosed in the related notes to the condensed consolidated financial statements. The Company’s significant estimates and assumptions used in these condensed consolidated financial statements include, but are not limited to, the fair value of financial instruments, warrants, options, derivative liabilities and research and development (R&D) tax credits and accruals. Certain of the Company’s estimates could be affected by external conditions, including those unique to the Company and general economic conditions. It is reasonably possible that these external factors could have an effect on the Company’s estimates and may cause actual results to differ from those estimates. Foreign Currency Translation The Company’s reporting currency is the United States dollar. The functional currency of certain subsidiaries was the British Pound (“ GBP Comprehensive income is defined as the change in equity of an entity from all sources other than investments by owners or distributions to owners and includes foreign currency translation adjustments as described above. During the three months ended September 30, 2024 and 2023, the Company recorded other comprehensive loss of $67,332 and other comprehensive income of $51,316, respectively, as a result of foreign currency translation adjustments. During the nine months ended September 30, 2024 and 2023, the Company recorded other comprehensive loss of $81,733 and other comprehensive income of $36,712, respectively, as a result of foreign currency translation adjustments. Foreign currency gains and losses resulting from transactions denominated in foreign currencies, including intercompany transactions, are included in results of operations. The Company recognized ($1,467) and ($350) of foreign currency transaction losses for the three and nine months ended September 30, 2024, respectively, and recognized $2,952 and $1,485 of foreign currency transaction losses for the three and nine months ended September 30, 2023, respectively. Such amounts have been classified within general and administrative expenses in the accompanying condensed consolidated statements of operations and comprehensive (loss) income. Intangible Assets Intangible assets consist of source code and intellectual property relating to an online blockchain casino acquired on September 29, 2024 and licensed patents held by Katexco, a wholly-owned subsidiary of the Company, as well as technology licenses acquired in connection with the July 2019, corporate restructuring completed between the Company and each of 180 LP, Katexco and CBR Pharma, pursuant to which each of 180 LP, Katexco and CBR Pharma became wholly-owned subsidiaries of the Company (the “ Reorganization Net Loss Per Common Share Basic net loss per common share is computed by dividing net loss by the weighted average number of common shares outstanding during the period. Diluted net loss per common share is computed by dividing net loss by the weighted average number of common shares outstanding, plus the number of additional common shares that would have been outstanding if the common share equivalents had been issued (computed using the treasury stock or if converted method), if dilutive. In-Process Research and Development (“IP R&D”) IP R&D assets represent the fair value assigned to technologies that were acquired on July 16, 2019 in connection with the transaction whereby the Company acquired each of Katexco Pharmaceuticals Corp., CBR Pharma and 180 LP, which have not reached technological feasibility and have no alternative future use. IP R&D assets are considered to be indefinite-lived until the completion or abandonment of the associated research and development projects. During the period that the IP R&D assets are considered indefinite-lived, they are tested for impairment on an annual basis, or more frequently if the Company becomes aware of any events occurring or changes in circumstances that indicate that the fair value of the IP R&D assets are less than their carrying amounts. If and when development is complete, which generally occurs upon regulatory approval, and the Company is able to commercialize products associated with the IP R&D assets, these assets are then deemed definite-lived and are amortized based on their estimated useful lives at that point in time. If development is terminated or abandoned, the Company may record a full or partial impairment charge related to the IP R&D assets, calculated as the excess of the carrying value of the IP R&D assets over their estimated fair value. As of December 31, 2022, the carrying amount of the IP R&D assets on the balance sheet was $12,405,084 (which consisted of carrying amounts of $1,462,084 and $10,943,000 related to the Company’s CBR Pharma subsidiary and its 180 LP subsidiary, respectively). Per the valuation obtained from a third party as of 2022 year-end, the fair market value of the Company’s IP R&D assets was determined to be $9,063,000 (which consisted of fair values of $0 and $9,063,000 related to the Company’s CBR Pharma subsidiary and 180 LP subsidiary, respectively). As of that measurement date, the carrying values of the CBR Pharma and 180 LP subsidiaries’ assets exceeded their fair market values by $1,462,084 and $1,880,000, respectively. As such, management determined that the consolidated IP R&D assets were impaired by $3,342,084 and, in order to recognize the impairment, the Company recorded a loss for this amount during the fourth quarter of 2022, which appeared as a loss on IP R&D asset impairment on the income statement. This reduced the IP R&D asset balances of its CBR Pharma subsidiary and its 180 LP subsidiary to zero and $9,063,000, respectively, as of December 31, 2022; and the total consolidated IP R&D asset balance was $9,063,000 after impairment. As of December 31, 2022, the carrying amount of the IP R&D assets on the balance sheet was $9,063,000 (which consisted of a balance related to the Company’s 180 LP subsidiary); the Company typically assesses asset impairment on an annual basis unless a triggering event or other facts or circumstances indicate that an evaluation should be performed at an earlier date. As of September 30, 2023, the Company assessed the then most recent delays in its commercialization timeline, general economic conditions, industry and market considerations, the Company’s financial performance and all relevant legal, regulatory, and political factors that might indicate the possibility of impairment and concluded that, when these factors were collectively evaluated, it is more likely than not that the asset is impaired. The Company recorded a loss in the amount of $9,063,000 for the three and nine months ended September 30, 2023, which appears as a loss on impairment to IP R&D assets on the income statement. As a result, as of September 30, 2023, the carrying amount of the IP R&D assets on the balance sheet became $0 ( nil As a result of the write-off of the IP R&D assets on the balance sheet and the loss on impairment to IP R&D assets on the income statement, the Company recorded a decrease in its deferred tax liability relating to the impairment of the IP R&D assets of $2.3 million as income tax benefit relating to impairment of the IP R&D assets in the same amount on the income statement for the period ended September 30, 2023. Subsequent Events The Company has evaluated events that have occurred after the balance sheet date but before these condensed consolidated financial statements were issued. Based upon that evaluation, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the financial statements, except as disclosed in Note 13 - Subsequent Events. Recently Issued Accounting Pronouncements Management does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s unaudited condensed consolidated financial statements.

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	9 Months Ended
Prepaid Expenses and Other Current Assets	Sep. 30, 2024
Prepaid Expenses and Other Current Assets [Abstract]
PREPAID EXPENSES AND OTHER CURRENT ASSETS	NOTE 4 - PREPAID EXPENSES AND OTHER CURRENT ASSETS Prepaid expenses and other current assets consist of the following as of September 30, 2024 and December 31, 2023: September 30, December 31, 2024 2023 Insurance $ 571,898 $ 934,990 Research and development expense tax credit receivable - 440,161 Professional fees 414,217 279,039 Value-added tax receivable 44,346 9,917 $ 1,030,461 $ 1,664,107

Intangible Assets

Intangible Assets	9 Months Ended
Intangible Assets	Sep. 30, 2024
Intangible Assets [Abstract]
INTANGIBLE ASSETS	NOTE 5 – INTANGIBLE ASSETS On September 29, 2024, the Company entered into the Purchase Agreement with Elray. Pursuant to the Purchase Agreement, Elray agreed to sell us the Purchased Assets in consideration for 1,000,000 shares of newly designated Series B Convertible Preferred Stock (the “ Preferred Stock Conversion Shares Purchase Warrants Purchase Warrant Shares On September 30, 2024, in contemplation of the closing of the transactions contemplated by the Purchase Agreement, and pursuant to the power provided to the Company by the Certificate of Incorporation of the Company, as amended, the Company’s Board of Directors approved the adoption of, and filing of, a Certificate of Designations of 180 Life Sciences Corp. Establishing the Designations, Preferences, Limitations and Relative Rights of Its Series B Convertible Preferred Stock (the “ Series B Designation Closing Date The purchase of the Purchased Assets closed on September 30, 2024. Based on the terms of the Series B Preferred Stock and the Purchase Agreement, and in accordance with Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 480-10, the instruments are accounted for as a liability due to the variable number of shares issuable under the agreement pursuant to the conversion terms. As of September 30, 2024, the carrying value of the Series B Convertible Preferred Stock liability in aggregate was $2,772,695. The Company estimated the fair value of the Series B Convertible Preferred Stock based on the market value of the underlying common shares into which the Series B Convertible Preferred stock is convertible into at the transaction date, and an estimated fair value of the liquidation preference using option pricing models for scenarios of the liquidation preference being in effect or conversion of the Series B Convertible Preferred Stock by the holder. The Purchase Warrants have an exercise price of $1.68 per share, the closing stock price of the Company’s common stock on the last trading day prior to the parties’ entry into the Purchase Agreement, and a term of seven years (through September 30, 2031). The Purchase Warrants also provide for cashless exercise rights. No shares of common stock may be issued upon exercise of the Purchase Warrants until or unless the Company has received approval from its stockholders for the issuance of such shares of common stock upon exercise of the Purchase Warrants. The Company estimated the fair value of the Purchase Warrants of $4,849,346 based on the Black-Scholes option pricing model with the following key assumptions ranging from: Fair value stock price, $1.68, Exercise price, $1.68, Term 7 years, Volatility 234.08%, Discount rate of 3.60% and a dividend yield of 0%. The Company had capitalized intangible cost of $7,622,041 at September 30, 2024, related to the Purchased Assets. The Purchased Assets were not yet placed in service on September 30, 2024, and amortization has not been recorded. The technology acquired from Elray will be amortized over three years based on its nature as acquired technology and its expected useful life. The Company will perform its definite-lived intangible asset impairment test on an annual basis with the initial impairment test after an acquisition completed before the expiration of the next 12 month period. Intangible assets at September 30, 2024 and December 31, 2023 consisted of the following: Useful September 30, December 31, Life (years) 2024 2023 Source code and intellectual property 3 $ 7,622,041 $ - Licensed Patents 20 530,651 599,686 Technology license 20 1,713,448 1,562,744 Intangible assets 9,866,140 2,162,430 Less: accumulated amortization (621,665 ) (542,860 ) Intangible assets, net $ 9,244,475 $ 1,619,570 Amortization expense was $13,851 and $32,693 for the three months ended September 30, 2024 and 2023, and $61,408 and $83,015 for the nine months ended September 30, 2024 and 2023, respectively, related to intangible assets, which is included in general and administrative expense on the accompanying consolidated statements of operations and comprehensive loss. The licensed patents and technology license have a remaining useful life of approximately 11 and 15 years, respectively.

Accrued Expenses

Accrued Expenses	9 Months Ended
Accrued Expenses	Sep. 30, 2024
Accrued Expenses [Abstract]
ACCRUED EXPENSES	NOTE 6 - ACCRUED EXPENSES Accrued expenses consist of the following as of September 30, 2024 and December 31, 2023: September 30, December 31, 2024 2023 Consulting fees $ - $ 645,081 Professional fees - 184,846 Litigation accrual - 49,999 Employee and director compensation 87,875 530,383 Research and development fees 311,588 378,683 Interest 56,363 70,923 Other 10,509 9,899 $ 466,335 $ 1,869,814 During the nine months ended September 30, 2024, the Company had amounts due to contractors related to certain R&D programs that were forgiven; as a result, the Company reduced its accounts payable and accrued liabilities accounts by $588,506 and $450,859, respectively, during the period and recorded the forgiven amounts as other income for a total of $1,039,364 on the income statement.

Derivative Liabilities

Derivative Liabilities	9 Months Ended
Derivative Liabilities	Sep. 30, 2024
Derivative Liabilities [Abstract]
DERIVATIVE LIABILITIES	NOTE 7 - DERIVATIVE LIABILITIES The following table sets forth a summary of the changes in the fair value of derivative liabilities. These include warrants sold in a private placement in connection with the Company’s initial public offering (the “ Private SPAC PIPE Other Warrants Public SPAC Warrants (1) Public Private SPAC SPAC PIPE Other Total Balance as of January 1, 2024 $ 58 $ - $ - $ - $ 58 Change in fair value of derivative liabilities 191 - - - 191 Balance as of March 31, 2024 249 - - - 249 Change in fair value of derivative liabilities (249 ) - - - (249 ) Balance as of June 30, 2024 - - - - - Change in fair value of derivative liabilities - - - - - Balance as of September 30, 2024 $ - $ - $ - $ - $ - (1) There are 15,132 shares underlying the Public SPAC warrants, 662 shares underlying the Private SPAC warrants, 6,748 shares underlying the PIPE warrants and 168 shares underlying the Other warrants outstanding as of September 30, 2024. The fair value of the derivative liabilities as of September 30, 2024 and December 31, 2023 was estimated using the Black Scholes option pricing model, with the following assumptions used to determine the values of Level 3 derivative liabilities: September 30, Risk-free interest rate 4.63% - 5.50% Expected term in years 0.34 – 1.90 Expected volatility 90.0% - 130.0% Expected dividends 0% December 31, Risk-free interest rate 3.71% - 5.50% Expected term in years 0.59 – 2.90 Expected volatility 100.0% - 110.0% Expected dividends 0%

Loans Payable

Loans Payable	9 Months Ended
Loans Payable	Sep. 30, 2024
Loans Payable [Abstract]
LOANS PAYABLE	NOTE 8 - LOANS PAYABLE Loans Payable The following table summarizes the activity of loans payable during the nine months ended September 30, 2024: Principal Principal Principal Cancellation Effects Principal Bounce Back Loan Scheme $ 32,818 $ - $ (9,751 ) $ - $ 1,300 $ 24,367 First Insurance - 2023 785,150 - (523,434 ) (261,716 ) - - First Insurance - 2024 - 777,702 (472,671 ) - - 305,031 Other loans payable 236,092 - - (81,720 ) (53 ) 154,319 Total loans payable $ 1,054,060 $ 777,702 $ (1,005,856 ) $ (343,436 ) $ 1,247 $ 483,717 Less: loans payable – current portion 1,034,124 473,143 Loans payable – noncurrent portion $ 19,936 $ 10,574 For the three months ended September 30, 2024 and 2023, the Company recognized interest expense associated with loans payable of $13,633 and $11,633 respectively. For the nine months ended September 30, 2024 and 2023, the Company recognized interest expense associated with loans payable of $41,442 and $34,796, respectively, and interest income — related parties associated with loans payable of $0 and $0, respectively. During the nine months ended September 30, 2024, the Company settled $25,171 of interest expense related to loans payable. As of September 30, 2024 and December 31, 2023, the Company had accrued interest associated with loans payable of $56,363 and $70,923, respectively. In June 2024, the Company cancelled the 2023 insurance policy with First Insurance and on October 1, 2024, the Company received the return premiums of $178,514 related to the cancelled insurance policy. The Company entered into a new replacement policy effective June 14, 2024, and entered into a financing agreement related to the new policy for $777,702 in July 2024.

Class B Convertible Preferred S

Class B Convertible Preferred Stock Liability	9 Months Ended
Class B Convertible Preferred Stock Liability	Sep. 30, 2024
Class B Convertible Preferred Stock Liability [Abstract]
CLASS B CONVERTIBLE PREFERRED STOCK LIABILITY	NOTE 9 - CLASS B CONVERTIBLE PREFERRED STOCK LIABILITY Based on the terms of the Series B Convertible Preferred Stock and the Purchase Agreement, and in accordance with FASB ASC 480-10, the Series B Convertible Preferred Stock is accounted for as a liability due to the variable number of shares issuable under the agreement pursuant to the conversion terms. As of September 30, 2024, the carrying value of the Series B Convertible Preferred Stock liability in aggregate was $2,772,695. On September 30, 2024, in contemplation of the closing of the transactions contemplated by the Purchase Agreement, and pursuant to the power provided to the Company by the Certificate of Incorporation of the Company, as amended, the Company’s Board of Directors approved the adoption of, and filing of, a Certificate of Designations of 180 Life Sciences Corp. Establishing the Designations, Preferences, Limitations and Relative Rights of Its Series B Convertible Preferred Stock (the “ Series B Designation The below is a summary of the rights and preferences of the Series B Convertible Preferred Stock: Voting Rights Stockholder Approval The Series B Preferred Stock requires the consent of the holders of at least a majority of the issued and outstanding shares of Series B Convertible Preferred Stock to (a) increase or decrease (other than by redemption or conversion) the total number of authorized shares of Series B Convertible Preferred Stock of the Company; (b) adopt or authorize any new designation of any Preferred Stock or amend the Certificate of Incorporation of the Company in a manner which (i) provides any holder of common stock or preferred stock any rights upon a liquidation of the Company which are prior and superior to those of the holders of the Series B Convertible Preferred Stock; or (ii) adversely affect the rights, preferences and privileges of the Series B Convertible Preferred Stock; (c) effect an exchange, or create a right of exchange, cancel, or create a right to cancel, of all or any part of the shares of another class of shares into shares of Series B Convertible Preferred Stock; (d) alter or change the rights, preferences or privileges of the shares of Series B Convertible Preferred Stock so as to affect adversely the shares of such series; and (e) issue any shares of Series A Preferred Stock or Series B Convertible Preferred Stock, other than the Preferred Stock issued pursuant to the Purchase Agreement (collectively, the “ Protective Provisions After Stockholder Approval, in addition to the above voting rights, each holder of outstanding shares of Series B Convertible Preferred Stock shall be entitled to cast the number of votes in connection with the Series B Convertible Preferred Stock shares held by such holder equal to the number of whole shares of common stock into which the shares of Series B Convertible Preferred Stock held by such holder are convertible as of the record date for determining stockholders entitled to vote on such matter. Fractional votes shall not, however, be permitted and any fractional voting rights available on an as-converted to common stock basis (after aggregating all fractional shares into which shares of Series B Convertible Preferred Stock held by each holder could be converted) shall be rounded down to the nearest whole share. Except as provided by law or by the other provisions of the Certificate of Incorporation or the Series B Designation, holders of Series B Convertible Preferred Stock shall vote together with the holders of common stock as a single class and there shall be no series voting. Dividend Rights Liquidation Preference Liquidation Event Liquidation Preference Stated Value Conversion Rights Conversion Rate Dilutive Issuance Total Outstanding Shares Dilutive Adjustment

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 30, 2024
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 10 - COMMITMENTS AND CONTINGENCIES Litigation and Other Loss Contingencies The Company records liabilities for loss contingencies arising from claims, assessments, litigation, fines, penalties and other sources when it is probable that a liability has been incurred and the amount of the loss can be reasonably estimated. The Company has no liabilities recorded for loss contingencies as of September 30, 2024. Legal Matters Action Against Former Executive of KBL On September 1, 2021, the Company initiated legal action in the Chancery Court of Delaware against Dr. Marlene Krauss, the Company’s former Chief Executive Officer and director (“ Dr. Krauss KBL Affiliates On October 5, 2021, Dr. Krauss and the KBL Affiliates filed an Answer, Counterclaims and Third-Party Complaint against the Company and twelve individuals who are, or were, directors and/or officers of the Company , i.e Third-Party Defendants Amended Counterclaims On June 25, 2024, Dr. Krauss filed a Motion for partial summary judgment on her claim that the Company failed to register her shares. The Company has not yet responded to such Motion, and no hearing date has yet been set. Discovery has not yet commenced in the case. The Company and the remaining Third-Party Defendants intend to continue to vigorously defend against all the Amended Counterclaims, however, there can be no assurance that they will be successful in the legal defense of such Amended Counterclaims. Action Against the Company by Dr. Krauss On August 19, 2021, Dr. Krauss initiated legal action in the Chancery Court of Delaware against the Company. The Complaint alleged that the Company is obligated to advance expenses including, attorney’s fees, to Dr. Krauss for the costs of defending against an SEC investigation and Subpoenas, and that the Company is also required to reimburse Dr. Krauss for the costs of bringing this lawsuit against the Company. On September 3, 2021, Dr. Krauss filed an Amended Complaint which further alleged that Dr. Krauss is also allegedly entitled to advancement by the Company of her expenses, including attorney’s fees, for the costs of defending against the Third-Party Complaint in the Tyche action referenced below, and the costs of defending against the Company’s own Complaint against Dr. Krauss as described above. On or about September 23, 2021, the Company filed its Answer to the Amended Complaint in which the Company denied each of Dr. Krauss’ claims and raised numerous affirmative defenses. On November 15, 2021, Dr. Krauss filed a Motion for Summary Adjudication as to certain of the issues in the case, which was opposed by the Company. On March 7, 2022, the Court issued a decision denying the Motion in part and granting it in part. The Court then issued an Order implementing such decision on March 29, 2022. The parties subsequently engaged in proceedings as set forth in that Order, and the Company was required to pay a portion of those fees while objecting to the remaining portion of disputed fees. On October 10, 2022 and January 18, 2023, Dr. Krauss filed applications to compel the Company to pay the full amount of fees requested by Dr. Krauss for May-October 2022, and to modify the Court’s Order. On May 3, 2023, the Court issued an Order granting both of Dr. Krauss’s Applications for payment of attorney’s fees totaling $714,557, which amount was paid in May 2023. Notwithstanding the Order, such ruling does not constitute any final adjudication as to whether Dr. Krauss will ultimately be entitled to permanently retain such advancements, and Dr. Krauss has posted an undertaking with the Court affirmatively promising to repay all such amounts if she is eventually found to be liable for the Company’s and/or the SEC’s claims against her. The Company is seeking payment for a substantial portion of such amounts from its director and officers’ insurance policy issued by AmTrust International Underwriters, as referenced below. The Company is currently in discussions with Dr. Krauss regarding a potential settlement of outstanding claims, provided that such settlement may not be entered into on favorable terms, if at all. Action Against Tyche Capital LLC The Company commenced and filed an action against defendant Tyche Capital LLC (“ Tyche Subject Guarantee On or about May 17, 2021, Tyche responded to the Company’s Complaint by filing an Answer and Counterclaims against the Company alleging that it was the Company, rather than Tyche, that had breached the Subject Guarantee. Tyche also filed a Third-Party Complaint against six third-party defendants, including three members of the Company’s then management, Sir Marc Feldmann, Dr. James Woody, and Ozan Pamir (collectively, the “ Individual Company Defendants On November 23, 2021, the Court granted the Company’s request to issue an Order of attachment against all of Tyche’s shares of the Company’s stock that had been held in escrow. In so doing, the Court found that the Company had demonstrated a likelihood of success on the merits of the case based on the facts alleged in the Company’s Complaint. On February 18, 2022, Tyche filed an Amended Answer, Counterclaims and Third-Party Complaint. On August 25, 2022, the Court granted the Company’s Motion to Dismiss each of the Individual Company Defendants, and also three of the four Counterclaims brought against the Company, leaving only Tyche’s declaratory relief claim. On August 26, 2022, Tyche filed a Motion to vacate or modify the Company’s existing attachment Order against Tyche’s shares of the Company’s stock held in escrow, however, the Court summarily denied such Motion on January 3, 2023. Although Tyche subsequently filed a Notice of Appeal as to that denial, on May 4, 2023, the Appellate Court unanimously affirmed the ruling of the lower Court in the Company’s favor. On January 30, 2023, the Company filed a Notice of Motion for Summary Judgment. In hearings held on September 11 and 19, 2023, the Court granted the Company’s Motion, but referred the question as to the amount of the Company’s damages against Tyche to a special referee. Tyche filed a Notice of Appeal as to the Court’s ruling. On June 30, 2024, the Company entered into a written Settlement Agreement with Tyche and Ronald Bauer & Samantha Bauer to fully resolve this action with Tyche and the Bauer action referenced below. The Settlement Agreement has been fully signed, and the parties are currently engaged in performing its terms, which include, among other things, transfer to the Company of Tyche’s shares of the Company’s stock in escrow, transfer to the Company of shares of the Company’s stock held by Theseus Capital Ltd. and Astatine Capital Ltd., forgiveness of loans to the Company by the Bauer Defendants, exoneration of the Company’s $50,000 bond in the Tyche action, complete mutual releases of all claims and counterclaims in both actions, and dismissal of both the Tyche action and the Bauer action in their entireties. As a result of forgiveness of loans payable to the Bauer Defendants totaling $81,720, and accrued interest of $25,171, as well as release of the Company’s $50,000 bond, the Company recognized a gain of $156,891 during the nine months ended September 30, 2024, included in Gain on Settlement of Liabilities on the consolidated statement of operations and comprehensive income. Action Against Ronald Bauer & Samantha Bauer The Company and two of its wholly-owned subsidiaries, Katexco Pharmaceuticals Corp. and CannBioRex Pharmaceuticals Corp. (collectively, the “ Company Plaintiffs Bauer Defendants On June 30, 2024, the Company Plaintiffs, Tyche and the Bauer Defendants entered into the Settlement Agreement described above, which fully resolves this action. Declaratory Relief Action Against the Company by AmTrust International On June 29, 2022, AmTrust International Underwriters DAC (“ AmTrust Declaratory Relief Action On September 20, 2022, the Company filed its Answer and Counterclaims against AmTrust for bad faith breach of AmTrust’s insurance coverage obligations to the Company under the subject insurance policy, seeking at least $2 million in compensatory damages, and punitive damages. In addition, the Company brought a Third-Party Complaint against its excess insurance carrier, Freedom Specialty Insurance Company (“ Freedom On November 22, 2022, the Company filed a Motion for Summary Adjudication against both AmTrust and Freedom. The Motion was fully briefed and a hearing was held on March 9, 2023. The standard to prevail on a Motion for Summary Adjudication in the Court is high to prevail and requires a judge to find that there are no disputed issues of fact so that they can rule on the issues as a matter of law. In this instance the judge found three major issues could be decided as a matter of law in the Company’s favor and that one issue, the Change in Control exclusion, requires further discovery. On April 21, 2023, the Court issued an Order Granting in Part and Denying in Part the Company’s Motion for Partial Summary Judgment. Specifically, the Court granted summary adjudication in favor of the Company on the following issues: (a) that the Company is, in fact, an insured under both the AmTrust and Freedom insurance policies; (b) that certain SEC subpoena related expenses for defendants Dr. Marlene Krauss, the Company’s former Chief Executive Officer and Director, and George Hornig, the former Chairman of the Board, are within the basic scope of coverage under both the AmTrust and Freedom insurance policies; and (c) that the Insured vs. Insured exclusion relied upon by AmTrust and Freedom is not applicable to bar any such coverage. The Court also found that there were issues of disputed facts as to the Change in Control exclusion contained within the policies, which therefore precluded the Court from granting the remainder of the Company’s requests for summary adjudication as a matter of law. Accordingly, the Court, at that time, denied the Company’s further requests for summary adjudication and deemed that for the time being, the Change in Control issue is to be determined at the time of trial, in order to find that the policies (i) provide coverage for the fees which the Company has advanced and will advance to Dr. Marlene Krauss and George Hornig; (ii) that AmTrust has breached the policy; (iii) that AmTrust must pay such expenses of the Company; and that, once the AmTrust policy has been exhausted, (iv) Freedom will be obligated to pay such expenses of the Company pursuant to its policy. On August 4, 2023, the Court granted the Company’s request to file a second motion for partial summary judgment in the case, this one being on the issue of whether AmTrust should be required to advance to the Company the defense costs being incurred by Dr. Marlene Krauss and George Hornig during the pendency of the case. The Motion for Partial Summary Judgment was fully briefed by the parties, and a hearing for such Motion was held on January 11, 2024. After the matter was taken under submission, on February 12, 2024, the Court granted the Company’s Motion for Partial Summary Judgment against both AmTrust and Freedom, and ordered as follows: (a) AmTrust is obligated under its insurance policy with the Company to advance to the Company all defense costs in excess of the deductible that the Company has advanced, or will advance, to Dr. Krauss and Mr. Hornig in connection with certain SEC Subpoenas, and (b) upon exhaustion of the AmTrust insurance policy, Freedom is obligated to do the same pursuant to its excess liability insurance policy with the Company. This Order applies throughout the interim of the case, but does not constitute a final judgment, and both the Company and the two insurers retain their rights to contest all applicable issues at trial, which is scheduled for May 12, 2025. A final judgment following trial could potentially confirm these obligations of the insurers or, alternatively, reverse and require the Company to repay all or portions of such advance payments. There is no assurance at this time as to what the final judgment may entail. On April 16, 2024, AmTrust paid the Company $2.27 million in reimbursement of fees which the Company has advanced to Dr. Marlene Krauss and George Hornig, of which the Company received $1.5 million after the payment of attorney’s fees. On May 9, 2024, AmTrust paid the Company $300,140 in reimbursement of fees which the Company had advanced to Dr. Marlene Krauss and George Hornig, and the Company has received $200,093 after the payment of attorney’s fees. The Company, Freedom and Amtrust held a mediation conference on August 21, 2024, during which, the Company agreed to the terms of a settlement with Freedom, pursuant to which Freedom agreed to pay $125,000 to the Company, of which the Company received approximately $83,333 after the payment of legal fees. On September 23, 2024, Freedom paid the Company a further $125,000 in reimbursement of fees advanced by the Company, of which the Company received $76,639 after the payment of attorney’s fees. On September 5, 2024, the Company and Freedom executed a mutual release agreement. The total of $1,789,443 is included in other income on the Company’s unaudited consolidated statements of operations and comprehensive income. Amtrust and the Company have commenced written discovery proceedings against each other and anticipate that depositions will also occur. The Company intends to continue to vigorously pursue this matter in order to establish the Company’s entitlement to full and final payment by AmTrust of the subject advancement expenses of the Company. While the Company continues to believe it has a strong case against AmTrust, there can be no assurance that the Company will prevail in this action. The final outcome of the litigation is unknown at this time and such final outcome could be materially adverse to the Company. Other Commitments Amendments to Compensation Agreements On January 10, 2024, and effective on January 1, 2024, the Company entered into (a) a Fourth Amendment to Amended and Restated Employment Agreement with Dr. James Woody, the then CEO and Director of the Company; (b) a Fourth Amendment to Employment Agreement with Dr. Jonathan Rothbard, the then Chief Science Officer (CSO) of the Company; (c) a Third Amendment to Consulting Agreement with Dr. Lawrence Steinman, the then Executive Chairman of the Company; and (d) a Second Amendment to Consulting Agreement with Prof. Sir Marc Feldmann, the former Executive Co-Chairman of the Company (collectively, the “ Amendments Pursuant to the Amendments, each of Dr. Woody and Dr. Rothbard, effective as of January 1, 2024, agreed to a reduction of the base salaries set forth in their respective amended employment agreements, by 50%, to $245,000 per year for Dr. Woody and to $100,000 per year for Dr. Rothbard, with the amount of such salary reductions ($20,416 per month for Dr. Woody and $8,333 per month for Dr. Rothbard) accruing monthly in arrears, to be paid upon the Company raising at least $5,000,000 in funding subsequent to the date of the Amendments (the “ Funding Date Also pursuant to the Amendments, each of Dr. Steinman and Sir Marc Feldmann, effective as of January 1, 2024, agreed to a reduction of the base salaries set forth in their respective consulting agreements, by 100%, to $0 per year for each of Dr. Steinman and Sir Marc Feldmann, with the amount of such salary reductions ($18,750 per month or $225,000 per year, for Dr. Steinman and £14,167 per month or £170,000 per year, for Sir Marc Feldmann) accruing monthly in arrears, to be paid on the Funding Date, provided that in the event the Funding Date does not occur prior to March 15, 2025, the amounts accrued will be forgiven in their entirety. Woody Separation Agreement On May 7, 2024, Dr. James N. Woody resigned as Chief Executive Officer (Principal Executive Officer), and as a member of the Board of Directors, of the Company effective the same date, and entered into a Separation and Release Agreement with the Company (the “ Woody Separation Agreement Under the Woody Separation Agreement, the Company (a) paid Dr. Woody $50,000 in cash, less all applicable withholdings and required deductions (the “ Severance Cash Payment Date Future Contingent Payment Corporate Transaction Change of Control Forfeiture Trigger Under the Woody Separation Agreement, Dr. Woody agreed to provide a customary general release to the Company, waived any severance pay that would have been due pursuant to the terms of his employment agreement, agreed to the termination of his employment agreement, and also agreed to certain confidentiality, non-disclosure, non-solicitation, non-disparagement, and cooperation covenants in favor of the Company. The 25,000 fully-vested shares of the Company’s common stock due to Dr. Woody will be issued under the Company’s Second Amended and Restated 2022 Omnibus Incentive Plan. As a result of the separation, the Company had a total of $237,748 of accrued expenses owed to Dr. Woody waived in full, realizing a gain of $132,498 during the nine months ended September 30, 2024, which is included in additional paid-in capital on the consolidated statement of stockholders’ equity (deficit) due to the related party nature of the settlement. Feldmann Separation Agreement Effective on September 5, 2024, the Company’s wholly-owned subsidiary, CBR Pharma Feldmann Separation Agreement Under the Feldmann Separation Agreement, the Company agreed to issue Sir Marc Feldmann 57,328 shares of common stock and options to purchase 20,000 shares of common stock with a term of two years and an exercise price of $1.95 per share, the closing sales price of the Company’s common stock on September 5, 2024, under the Company’s Second Amended and Restated 2022 Omnibus Incentive Plan to satisfy amounts owed to Sir Marc Feldmann in consideration for services previously rendered to CBR Pharma. Under the Feldmann Separation Agreement, Sir Marc Feldmann provided a customary general release to CBR Pharma and the Company, the Company and CBR Pharma provided a release to Sir Marc Feldmann, subject to certain exceptions, and Sir Marc Feldmann also agreed to certain confidentiality, non-disclosure, non-solicitation, non-disparagement, and cooperation covenants in favor of the Company and CBR Pharma. The shares were issued on September 10, 2024, and had a fair value of $101,471. The fair value of the options at issuance was $28,591. The Company valued the options using the Black-Scholes model with the following key assumptions ranging from: Fair value stock price, $1.95, Exercise price, $1.95, Term 2 years, Volatility 153.71%, Discount rate of 3.75% and a Dividend yield of 0%. The Company recognized no gain or loss on the Feldmann Separation Agreement. Also effective on September 5, 2024, the Company entered into an Indemnification Agreement with Sir Marc Feldmann to provide for indemnification to Sir Marc Feldmann under Delaware law. Among other things, consistent with the Company’s Bylaws, the Indemnification Agreement generally requires that the Company (i) indemnify Sir Marc Feldmann from and against all expenses and liabilities with respect to proceedings to which Sir Marc Feldmann may be subject by reason of Sir Marc Feldmann’s service to the Company and its subsidiaries to the fullest extent authorized or permitted by Delaware law and (ii) advance all expenses incurred by Sir Marc Feldmann in connection with the investigation, defense, settlement or appeal of any proceeding, and in connection with any proceeding to enforce Sir Marc Feldmann’s rights under the Indemnification Agreement. Rothbard Separation Agreement and Consulting Agreement On May 7, 2024, Dr. Jonathan Rothbard resigned as Chief Scientific Officer of the Company effective the same date and entered into a Separation and Release Agreement with the Company (the “ Rothbard Separation Agreement Under the Rothbard Separation Agreement, the Company agreed to pay Dr. Rothbard $200 in cash, less all applicable withholdings and required deductions. Under the Rothbard Separation Agreement, Dr. Rothbard agreed to provide a customary general release to the Company, waived any severance pay that would have been due pursuant to the terms of his employment agreement, agreed to the termination of his employment agreement, and also agreed to certain confidentiality, non-disclosure, non-solicitation, non-disparagement, and cooperation covenants in favor of the Company. As a result of the separation, the Company had a total of $53,365 of accrued expenses owed to Dr. Rothbard waived in full, realizing a gain of $53,165 during the nine months ended September 30, 2024, which is included in additional paid-in capital on the consolidated statement of stockholders’ equity (deficit) due to the related party nature of the settlement. Effective on May 7, 2024, the Company entered into a Consulting Agreement with Dr. Rothbard pursuant to which he agreed to provide general consulting services to the Company for a term of six months, for $150 per hour (the “ Rothbard Consulting Agreement Steinman Fourth Amendment to Consulting Agreement On May 7, 2024, the Company entered into a Fourth Amendment to Consulting Agreement with Dr. Lawrence Steinman, the then Executive Chairman of the Board and current director of the Company (the “ Fourth Amendment Dr. Steinman also agreed to step down as Executive Chairman of the Board of Directors and to instead serve as a regular member of the Board of Directors, provided that on May 7, 2024, Dr. Steinman was appointed as a member of the then Strategy and Alternatives Committee of the Company. Appointment of Interim Chief Executive Officer and Consulting Agreement Also effective on May 7, 2024, the Board of Directors appointed Mr. Blair Jordan, a then member of the Board of Directors of the Company, as Interim Chief Executive Officer and Principal Executive Officer of the Company, to fill the vacancy left by Dr. Woody’s resignation. Upon such appointment, Mr. Jordan ceased being the Lead Independent director of the Company (which position is currently vacant), and ceased being a member of the Audit Committee, Compensation Committee, and Nominating and Corporate Governance Committee of the Board of Directors. On May 7, 2024, the Company entered into an Executive Consulting Agreement with Mr. Jordan and Blair Jordan Strategy and Finance Consulting Inc. (an entity owned by Mr. Jordan) (“ Jordan Consulting Jordan Consulting Agreement The Jordan Consulting Agreement terminates automatically upon the completion of a Corporate Transaction (provided we pay the transaction bonus discussed above). We have the right to terminate the Jordan Consulting Agreement at any time, provided that if we terminate the agreement after 60 days and prior to completion of a Corporate Transaction, then we agreed to pay Jordan Consulting $75,000 in connection with such termination, within 60 days of such termination. Non-Executive Director Compensation Effective on May 7, 2024, the Board of Directors set the compensation payable to non-executive members of the Board of Directors for services on the Board of Directors, at (a) $50,000 per year for service on the Board; (b) $15,000 for each Chairperson of a committee of the Board of Directors (provided that only one additional $15,000 payment shall be made even if the Director chairs multiple committees); and $25,000 additional for each member of the Strategy and Alternatives Committee of the Board of Directors, provided that effective October 24, 2024, the Board determined that the members of the Strategy and Alternatives, Risk, Safety and Regulatory Committee (which committee was formed by the combination of the Strategy and Alternatives Committee and the Risk, Safety and Regulatory Committee), would not receive any additional consideration for services on such committee other than their standard compensation for service on the Board. Indemnification Agreements The Company has entered into Indemnity Agreements (each an “ Indemnification Agreement Indemnitee

Stockholders_ (Deficit) Equity

Stockholders’ (Deficit) Equity	9 Months Ended
Stockholders’ (Deficit) Equity	Sep. 30, 2024
Stockholders’ (Deficit) Equity [Abstract]
STOCKHOLDERS’ (DEFICIT) EQUITY	NOTE 11 - STOCKHOLDERS’ (DEFICIT) EQUITY Reverse Stock Split during 2024 On February 16, 2024, at a Special Meeting of the Stockholders of the Company, the stockholders of the Company approved an amendment to the Company’s Second Amended and Restated Certificate of Incorporation, as amended, to effect a reverse stock split of our issued and outstanding shares of our common stock, par value $0.0001 per share, by a ratio of between one-for-four to one-for-forty, inclusive, with the exact ratio to be set at a whole number to be determined by the Company’s Board of Directors or a duly authorized committee thereof in its discretion, at any time after approval of the amendment and prior to February 16, 2025. On February 16, 2024, the Company’s Board approved a reverse stock split of the Company’s common stock at a ratio of 1-for-19 (the “ Reverse Stock Split ATNF ATNFW In addition, the number of shares of common stock issuable upon exercise of stock options and other equity awards (including shares reserved for issuance under the Company’s equity compensation plans), and the number of shares of common stock issuable upon exercise of warrants were proportionately adjusted, using the 1-for-19 ratio. In addition, the exercise price for each outstanding stock option and warrant was increased in inverse proportion to the 1-for-19 split ratio such that upon an exercise, the aggregate exercise price payable by the optionee or warrant holder to the Company for the shares subject to the option or warrant will remain approximately the same as the aggregate exercise price prior to the Reverse Stock Split, subject to the terms of such securities. Further, pursuant to the terms of the Company’s Class K Special Voting Shares (the “ Voting Stock The rights and privileges of the holders of shares of common stock are substantially unaffected by the Reverse Stock Split. Shares issued to former Board Members On April 23, 2024, the Company issued 63,818 shares of common stock to former board members, in lieu of cash, to compensate for a total of $112,024 in accrued board of director fees. The Company recognized a loss on the issuance of $9,230, included in additional paid-in capital on the consolidated statement of stockholders’ equity (deficit). The shares were issued under the Company’s Second Amended and Restated 2022 Omnibus Incentive Plan. Shares issued for Services On July 19, 2024, the Company issued a total of 28,012 shares of common stock to two consultants in settlement of approximately $96,000 of accounts payable in consideration for services rendered. The shares were issued under the Company’s Second Amended and Restated 2022 Omnibus Incentive Plan. The shares had a fair value of $ 59,50 Nasdaq Listing Rule Non-Compliance We have previously been out of compliance with Nasdaq’s continued listing requirements due to our failure to maintain a minimum bid price of at least $1.00 per share for our common stock, which failure was remedied in March 2024. Also, on October 11, 2023, the Company received written notice from Nasdaq notifying the Company that it was not in compliance with the shareholder approval requirements set forth in Nasdaq Listing Rule 5635(d), which require prior shareholder approval for transactions, other than public offerings, involving the issuance of 20% or more of the pre-transaction shares outstanding at less than the applicable Minimum Price (as defined in Listing Rule 5635(d)(1)(A)), which non-compliance we remedied in December 2023. Additionally, on November 15, 2023, the Company received a letter from Nasdaq notifying the Company that it was not in compliance with the minimum stockholders’ equity requirement for continued listing on the Nasdaq Capital Market. Nasdaq Listing Rule 5550(b)(1) (the “ Equity Rule Nasdaq provided the Company until January 2, 2024 to submit to Nasdaq a plan to regain compliance. We submitted the plan to regain compliance in a timely manner, and on January 11, 2024, Nasdaq advised the Company that it has determined to grant the Company an extension to regain compliance with the Equity Rule. The terms of the extension were as follows: on or before May 13, 2024, the Company must have completed certain transactions described in greater detail in the compliance plan, contemplated to result in the Company increasing its stockholders’ equity to more than $2.5 million, and opt for one of the two following alternatives to evidence compliance with the Equity Rule: Alternative 1: The Company must have furnished to the SEC and Nasdaq a publicly available report (e.g., a Form 8-K) including: 1. A disclosure of the Staff’s deficiency letter and the specific deficiency(ies) cited; 2. A description of the completed transaction or event that enabled the Company to satisfy the stockholders’ equity requirement for continued listing; and 3. An affirmative statement that, as of the date of the report, the Company believed it had regained compliance with the stockholders’ equity requirement based upon the specific transaction or event referenced in Step 2; or Alternative 2: The Company must furnish to the SEC and Nasdaq a publicly available report including: 1. Steps 1 & 2 set forth above; 2. A balance sheet no older than 60 days with pro forma adjustments for any significant transactions or event occurring on or before the report date; and 3. That the Company believes it satisfies the stockholders’ equity requirement as of the report date. The pro forma balance sheet must have evidenced compliance with the stockholders’ equity requirement. Additionally, in either case the Company was required to disclose that Nasdaq will continue to monitor the Company’s ongoing compliance with the stockholders’ equity requirement and, if at the time of its next periodic report the Company does not evidence compliance, that it may be subject to delisting. Separately, on May 14, 2024, the Staff provided us notice of our non-compliance with the audit committee requirements for continued listing on The Nasdaq Capital Market set forth in Listing Rule 5605(c)(2), which requires that listed companies maintain an audit committee of at least three independent directors. Nasdaq provided the Company a cure period in order to regain compliance as follows: until the earlier of the Company’s next annual shareholders’ meeting or May 7, 2025; or if the next annual shareholders’ meeting is held before November 4, 2024, then the Company must evidence compliance no later than November 4, 2024. In the event the Company does not regain compliance by the applicable date above, Nasdaq rules require the Staff to provide written notification to the Company that its securities will be delisted. At that time, the Company may appeal the delisting determination to a Hearings Panel. The Company is currently seeking out qualified independent directors to serve on the Company’s audit committee and plans to regain compliance with Listing Rule 5605(c)(2) in the near future. While the Company was able to undertake some of the transactions described in the Equity Rule compliance plan, it was unable to regain compliance with the Equity Rule prior to the end of the plan period (May 13, 2024). As a result, on May 14, 2024, the Company received a delist determination letter from the Listing Qualifications department of The Nasdaq Stock Market LLC (the “ Staff Panel As a result of the acquisition of the Purchased Assets, issuance of the 1,000,000 shares of Series B Convertible Preferred Stock and Purchase Warrants, on October 4, 2024, we received a letter from Nasdaq confirming that we had regained compliance with the Equity Rule. Nasdaq also advised the Company that in application of Listing Rule 5815(d)(4)(B), the Company will be subject to a mandatory panel monitor for a period of one year from the date of such letter. If, within that one-year monitoring period, the Staff finds that the Company is no longer in compliance with the Equity Rule, then, notwithstanding Rule 5810(c)(2), the Company will not be permitted to provide the Staff with a plan of compliance with respect to such deficiency and the Staff will not be permitted to grant additional time for the Company to regain compliance with respect to such deficiency, nor will the Company be afforded an applicable cure or compliance period pursuant to Rule 5810(c)(3). Instead, the Staff will issue a Delist Determination Letter and the Company will have an opportunity to request a new hearing with the initial Panel or a newly convened Hearings Panel if the initial Panel is unavailable. The Company will have the opportunity to respond/present to the Hearings Panel as provided by Listing Rule 5815(d)(4)(C) and the Company’s securities may at that time be delisted from Nasdaq. If the Company’s common stock and public warrants are delisted, it could be more difficult to buy or sell the Company’s common stock and public warrants or to obtain accurate quotations, and the price of the Company’s common stock and public warrants could suffer a material decline. Delisting could also impair the Company’s ability to raise capital and/or trigger defaults and penalties under outstanding agreements or securities of the Company. Notwithstanding the above, the Company remains out of compliance with the audit committee requirements for continued listing on Nasdaq set forth in Listing Rule 5605(c)(2), which requires that listed companies maintain an audit committee of at least three independent directors, as discussed above. The Company is currently seeking qualified independent Board members and hopes to regain compliance with Listing Rule 5602(c)(2) in the near future. Amendment to August 2023 Offering On August 9, 2023, the Company entered into a Securities Purchase Agreement with an accredited investor (the “ Purchaser August 2023 Shares August 2023 Pre-Funded Warrants August 2023 Common Warrants August 2023 Offering On November 28, 2023, the Company entered into an amendment to the August 2023 Offering (“ Amendment to the August 2023 Offering Repricing Amount Additional Pre- Funded Warrants Additional Common Warrants Additional Warrants Other than exercise price and exercisability, the Additional Warrants have the same terms and conditions as the August 2023 Pre-funded Warrants and the August 2023 Common Warrants and, as such, were determined to be equity-classified because they met the limited exception in the case of a change-in-control. In accordance with the Amendment to the August 2023 Offering, the Company entered into a warrant amendment agreement to amend the following outstanding warrants held by the Purchaser: (i) warrants to purchase up to 16,138 shares of common stock issued in July 2022; (ii) warrants to purchase up to 135,339 shares of common stock issued in December 2022; (iii) warrants to purchase up to 82,668 shares of common stock issued in April 2023; and (iv) warrants to purchase up to 242,915 shares of common stock issued in August 2023 (collectively, the “ Prior Common Warrants During February and March 2024, all of the additional 257,205 pre-funded warrants issued in connection with the Amendment to the August 2023 Offering were exercised for a value of $489. Second Amendment to the 2022 Omnibus Incentive Plan On February 16, 2024, the Company held a special meeting of its stockholders as of December 18, 2023, and approved the adoption of a Second Amendment to the 180 Life Sciences Corp. 2022 Omnibus Incentive Plan. Such amendment increased the maximum number of shares available to be issued under the Plan from 24,736 shares to 223,679 shares. Stock Options A summary of the option activity during the nine months ended September 30, 2024 is presented below: Number of Weighted Weighted Intrinsic Outstanding, January 1, 2024 17,788 $ 633.95 9.0 - Granted 20,000 1.95 2.0 - Forfeited (14,897 ) - - - Outstanding, September 30, 2024 22,891 $ 61.92 2.7 $ - Exercisable, September 30, 2024 22,354 $ 49.47 2.6 $ - A summary of outstanding and exercisable stock options as of September 30, 2024 is presented below: Stock Options Outstanding Stock Options Exercisable Weighted Average Exercise Number of Remaining Number of Price Shares Life in Years Shares $ 1,683.40 473 6.4 467 $ 1,501.00 130 7.3 109 $ 516.80 710 7.6 183 $ 12.73 1,578 8.9 1,574 $ 1.95 20,000 1.9 20,000 22,891 2.6 22,333 The Company recognized stock-based compensation expense of $16,456 and $274,826 for the three and nine months ended September 30, 2024, respectively, related to the amortization of stock options; expense of $15,156 and $269,627 is included within general and administrative expenses on the condensed consolidated statements of operations for the three and nine month period and expense of $1,300 and $5,200 is included within research and development expenses on the condensed consolidated statements of operations for the three month period. The Company recognized stock-based compensation expense of $644,618 and $1,753,349 for the three and nine months ended September 30, 2023, respectively. For the three months ended September 30, 2023, $60,624 was related to the issuance of shares to directors for services rendered and $583,994 related to the amortization of stock options and restricted stock shares, and for the nine months ended September 30, 2023, $60,624 was related to the issuance of shares to directors for services provided and $1,692,725 related to the amortization of stock options and restricted stock shares. Expense of $563,361 and $1,504,768 is included within general and administrative expenses on the condensed consolidated statements of operations for the three- and nine-month periods, respectively, and expense of $81,257 and $248,581 is included within research and development expenses on the condensed consolidated statements of operations for the three- and nine-month periods, respectively. As of September 30, 2024, there was $216,284 of unrecognized stock-based compensation expense related to stock options that will be recognized over the weighted average remaining vesting period of 1.4 years. Warrants A summary of the common stock underlying the warrants activity (including both liability and equity classified instruments) during the nine months ended September 30, 2024 is presented below: Number of Weighted Weighted Intrinsic Outstanding, January 1, 2024 1,240,678 $ 83.98 5.1 $ - Granted 3,000,000 1.68 7.0 - Exercised (257,205 ) 0.00019 - - Expired (66 ) 2,686.60 - - Outstanding, September 30, 2024 3,983,407 $ 27.38 6.3 $ - Exercisable, September 30, 2024 3,983,407 $ 27.38 6.3 - A summary of outstanding and exercisable common stock underlying the warrants as of September 30, 2024 is presented below: Common Stock Underlying Warrants Outstanding Common Stock Underlying Warrants Weighted Average Exercise Number of Remaining Number of Price Shares Life in Years Shares $ 1,900.00 6,748 1.4 6,748 $ 2,006.40 168 0.8 168 $ 2,850.00 6,579 2.1 6,579 $ 4,370.00 15,794 1.4 15,794 $ 3.23 954,118 4.6 954,118 $ 1.68 3,000,000 7.0 3,000,000 3,983,407 6.3 3,983,407

Related Parties

Related Parties	9 Months Ended
Related Parties	Sep. 30, 2024
Related Parties [Abstract]
RELATED PARTIES	NOTE 12 - RELATED PARTIES Accounts Payable – Related Parties Accounts payable - related parties were $580,830 and $266,009 as of September 30, 2024 and December 31, 2023, respectively, and consist of amounts due to certain officers and directors of the Company, as well as deferred compensation for certain executives. For the accounts payable – related party balance as of December 31, 2023, approximately $210,000 related to income taxes payable to the U.K. government for the salary of Prof. Sir Marc Feldmann, who served as the Chairman, CEO and Executive Director of CannBioRex. Such amount was paid during the first quarter of 2024, upon receipt of the R&D tax credit. Research and Development Expenses - Related Parties Research and Development Expenses – Related Parties of $151,138 and $132,880 during the three months ended September 30, 2024 and 2023, respectively, and $455,345 and $481,027 during the nine months ended September 30, 2024 and 2023, respectively, are related to consulting and professional fees paid to current or former officers, directors or greater than 10% investors, or affiliates thereof.

Subsequent Events

Subsequent Events	9 Months Ended
Subsequent Events	Sep. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 13 - SUBSEQUENT EVENTS On October 16, 2024, the Company entered into a warrant inducement agreement (the “ Inducement Agreement Holder Existing Warrants On October 17, 2024, the Company issued the Holder new warrants to purchase up to 1,900,138 shares of common stock with an exercise price of $1.50 per share (the “ New Warrants New Warrant Shares The Company agreed in the Inducement Agreement to file a registration statement on Form S-1 to register the resale of the New Warrant Shares upon exercise of the New Warrants (the “ Resale Registration Statement Commission Effective October 24, 2024, the Board of Directors of the Company appointed Jay Goodman as a member of the Board of Directors (“ Board In connection with Mr. Goodman’s appointment to the Board, the Company entered into an offer letter with Mr. Goodman (the “ Goodman Offer Letter Effective on October 24, 2024, Mr. Blair Jordan’s Offer Letter entered into with Mr. Jordan in connection with his appointment to the Board in February 2024, was mutually terminated due to the fact that he is no longer serving as an independent member of the Board and because he is currently serving as Interim Chief Executive Officer of the Company, party to a Consulting Agreement with the Company providing for compensation payable to him as an officer of the Company.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended						9 Months Ended
Pay vs Performance Disclosure - USD ($)	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ (836,720)	$ 11,781	$ (1,069,744)	$ (10,265,760)	$ (3,680,169)	$ (4,762,078)	$ (1,894,683)	$ (18,708,007)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 30, 2024
Trading Arrangements, by Individual
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

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
Accounting Policies, by Policy (Policies)	Sep. 30, 2024
Summary of Significant Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements of the Company have been prepared on a going concern basis in accordance with accounting principles generally accepted in the United States of America (GAAP) for interim financial reporting and as required by Regulation S-X, Rule 10-01. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments (including those which are normal and recurring) considered necessary for a fair presentation of the interim financial information have been included. When preparing financial statements in conformity with GAAP, the Company must make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses and related disclosures at the date of the financial statements. Actual results could differ from those estimates. Additionally, operating results for the three and nine months ended September 30, 2024, are not necessarily indicative of the results that may be expected for any other interim period or for the fiscal year ending December 31, 2024. For further information, refer to the financial statements and footnotes included in the Company’s annual financial statements for the fiscal year ended December 31, 2023, which are included in the Company’s annual report on Form 10-K filed with the Securities and Exchange Commission (“ SEC
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates, judgments, and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, together with amounts disclosed in the related notes to the condensed consolidated financial statements. The Company’s significant estimates and assumptions used in these condensed consolidated financial statements include, but are not limited to, the fair value of financial instruments, warrants, options, derivative liabilities and research and development (R&D) tax credits and accruals. Certain of the Company’s estimates could be affected by external conditions, including those unique to the Company and general economic conditions. It is reasonably possible that these external factors could have an effect on the Company’s estimates and may cause actual results to differ from those estimates.
Foreign Currency Translation	Foreign Currency Translation The Company’s reporting currency is the United States dollar. The functional currency of certain subsidiaries was the British Pound (“ GBP Comprehensive income is defined as the change in equity of an entity from all sources other than investments by owners or distributions to owners and includes foreign currency translation adjustments as described above. During the three months ended September 30, 2024 and 2023, the Company recorded other comprehensive loss of $67,332 and other comprehensive income of $51,316, respectively, as a result of foreign currency translation adjustments. During the nine months ended September 30, 2024 and 2023, the Company recorded other comprehensive loss of $81,733 and other comprehensive income of $36,712, respectively, as a result of foreign currency translation adjustments. Foreign currency gains and losses resulting from transactions denominated in foreign currencies, including intercompany transactions, are included in results of operations. The Company recognized ($1,467) and ($350) of foreign currency transaction losses for the three and nine months ended September 30, 2024, respectively, and recognized $2,952 and $1,485 of foreign currency transaction losses for the three and nine months ended September 30, 2023, respectively. Such amounts have been classified within general and administrative expenses in the accompanying condensed consolidated statements of operations and comprehensive (loss) income.
Intangible Assets	Intangible Assets Intangible assets consist of source code and intellectual property relating to an online blockchain casino acquired on September 29, 2024 and licensed patents held by Katexco, a wholly-owned subsidiary of the Company, as well as technology licenses acquired in connection with the July 2019, corporate restructuring completed between the Company and each of 180 LP, Katexco and CBR Pharma, pursuant to which each of 180 LP, Katexco and CBR Pharma became wholly-owned subsidiaries of the Company (the “ Reorganization
Net Loss Per Common Share	Net Loss Per Common Share Basic net loss per common share is computed by dividing net loss by the weighted average number of common shares outstanding during the period. Diluted net loss per common share is computed by dividing net loss by the weighted average number of common shares outstanding, plus the number of additional common shares that would have been outstanding if the common share equivalents had been issued (computed using the treasury stock or if converted method), if dilutive.
In-Process Research and Development (“IP R&D”)	In-Process Research and Development (“IP R&D”) IP R&D assets represent the fair value assigned to technologies that were acquired on July 16, 2019 in connection with the transaction whereby the Company acquired each of Katexco Pharmaceuticals Corp., CBR Pharma and 180 LP, which have not reached technological feasibility and have no alternative future use. IP R&D assets are considered to be indefinite-lived until the completion or abandonment of the associated research and development projects. During the period that the IP R&D assets are considered indefinite-lived, they are tested for impairment on an annual basis, or more frequently if the Company becomes aware of any events occurring or changes in circumstances that indicate that the fair value of the IP R&D assets are less than their carrying amounts. If and when development is complete, which generally occurs upon regulatory approval, and the Company is able to commercialize products associated with the IP R&D assets, these assets are then deemed definite-lived and are amortized based on their estimated useful lives at that point in time. If development is terminated or abandoned, the Company may record a full or partial impairment charge related to the IP R&D assets, calculated as the excess of the carrying value of the IP R&D assets over their estimated fair value. As of December 31, 2022, the carrying amount of the IP R&D assets on the balance sheet was $12,405,084 (which consisted of carrying amounts of $1,462,084 and $10,943,000 related to the Company’s CBR Pharma subsidiary and its 180 LP subsidiary, respectively). Per the valuation obtained from a third party as of 2022 year-end, the fair market value of the Company’s IP R&D assets was determined to be $9,063,000 (which consisted of fair values of $0 and $9,063,000 related to the Company’s CBR Pharma subsidiary and 180 LP subsidiary, respectively). As of that measurement date, the carrying values of the CBR Pharma and 180 LP subsidiaries’ assets exceeded their fair market values by $1,462,084 and $1,880,000, respectively. As such, management determined that the consolidated IP R&D assets were impaired by $3,342,084 and, in order to recognize the impairment, the Company recorded a loss for this amount during the fourth quarter of 2022, which appeared as a loss on IP R&D asset impairment on the income statement. This reduced the IP R&D asset balances of its CBR Pharma subsidiary and its 180 LP subsidiary to zero and $9,063,000, respectively, as of December 31, 2022; and the total consolidated IP R&D asset balance was $9,063,000 after impairment. As of December 31, 2022, the carrying amount of the IP R&D assets on the balance sheet was $9,063,000 (which consisted of a balance related to the Company’s 180 LP subsidiary); the Company typically assesses asset impairment on an annual basis unless a triggering event or other facts or circumstances indicate that an evaluation should be performed at an earlier date. As of September 30, 2023, the Company assessed the then most recent delays in its commercialization timeline, general economic conditions, industry and market considerations, the Company’s financial performance and all relevant legal, regulatory, and political factors that might indicate the possibility of impairment and concluded that, when these factors were collectively evaluated, it is more likely than not that the asset is impaired. The Company recorded a loss in the amount of $9,063,000 for the three and nine months ended September 30, 2023, which appears as a loss on impairment to IP R&D assets on the income statement. As a result, as of September 30, 2023, the carrying amount of the IP R&D assets on the balance sheet became $0 ( nil As a result of the write-off of the IP R&D assets on the balance sheet and the loss on impairment to IP R&D assets on the income statement, the Company recorded a decrease in its deferred tax liability relating to the impairment of the IP R&D assets of $2.3 million as income tax benefit relating to impairment of the IP R&D assets in the same amount on the income statement for the period ended September 30, 2023.
Subsequent Events	Subsequent Events The Company has evaluated events that have occurred after the balance sheet date but before these condensed consolidated financial statements were issued. Based upon that evaluation, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the financial statements, except as disclosed in Note 13 - Subsequent Events.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements Management does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s unaudited condensed consolidated financial statements.

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Tables)	9 Months Ended
Prepaid Expenses and Other Current Assets (Tables)	Sep. 30, 2024
Prepaid Expenses and Other Current Assets [Abstract]
Schedule of Prepaid Expenses and Other Current Assets	Prepaid expenses and other current assets consist of the following as of September 30, 2024 and December 31, 2023: September 30, December 31, 2024 2023 Insurance $ 571,898 $ 934,990 Research and development expense tax credit receivable - 440,161 Professional fees 414,217 279,039 Value-added tax receivable 44,346 9,917 $ 1,030,461 $ 1,664,107

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
Intangible Assets (Tables)	Sep. 30, 2024
Intangible Assets [Abstract]
Schedule of Intangible Assets	Intangible assets at September 30, 2024 and December 31, 2023 consisted of the following: Useful September 30, December 31, Life (years) 2024 2023 Source code and intellectual property 3 $ 7,622,041 $ - Licensed Patents 20 530,651 599,686 Technology license 20 1,713,448 1,562,744 Intangible assets 9,866,140 2,162,430 Less: accumulated amortization (621,665 ) (542,860 ) Intangible assets, net $ 9,244,475 $ 1,619,570

Accrued Expenses (Tables)

Accrued Expenses (Tables)	9 Months Ended
Accrued Expenses (Tables)	Sep. 30, 2024
Accrued Expenses [Abstract]
Schedule of Accrued Expenses	Accrued expenses consist of the following as of September 30, 2024 and December 31, 2023: September 30, December 31, 2024 2023 Consulting fees $ - $ 645,081 Professional fees - 184,846 Litigation accrual - 49,999 Employee and director compensation 87,875 530,383 Research and development fees 311,588 378,683 Interest 56,363 70,923 Other 10,509 9,899 $ 466,335 $ 1,869,814

Derivative Liabilities (Tables)

Derivative Liabilities (Tables)	9 Months Ended
Derivative Liabilities (Tables)	Sep. 30, 2024
Derivative Liabilities [Abstract]
Schedule of Measured at Fair Value on a Recurring Basis	The following table sets forth a summary of the changes in the fair value of derivative liabilities. Warrants (1) Public Private SPAC SPAC PIPE Other Total Balance as of January 1, 2024 $ 58 $ - $ - $ - $ 58 Change in fair value of derivative liabilities 191 - - - 191 Balance as of March 31, 2024 249 - - - 249 Change in fair value of derivative liabilities (249 ) - - - (249 ) Balance as of June 30, 2024 - - - - - Change in fair value of derivative liabilities - - - - - Balance as of September 30, 2024 $ - $ - $ - $ - $ - (1) There are 15,132 shares underlying the Public SPAC warrants, 662 shares underlying the Private SPAC warrants, 6,748 shares underlying the PIPE warrants and 168 shares underlying the Other warrants outstanding as of September 30, 2024.
Schedule of Assumptions Used to Determine the Values of Level 3 Derivative Liabilities	The fair value of the derivative liabilities as of September 30, 2024 and December 31, 2023 was estimated using the Black Scholes option pricing model, with the following assumptions used to determine the values of Level 3 derivative liabilities: September 30, Risk-free interest rate 4.63% - 5.50% Expected term in years 0.34 – 1.90 Expected volatility 90.0% - 130.0% Expected dividends 0% December 31, Risk-free interest rate 3.71% - 5.50% Expected term in years 0.59 – 2.90 Expected volatility 100.0% - 110.0% Expected dividends 0%

Loans Payable (Tables)

Loans Payable (Tables)	9 Months Ended
Loans Payable (Tables)	Sep. 30, 2024
Loans Payable [Abstract]
Schedule of Loans Payable	The following table summarizes the activity of loans payable during the nine months ended September 30, 2024: Principal Principal Principal Cancellation Effects Principal Bounce Back Loan Scheme $ 32,818 $ - $ (9,751 ) $ - $ 1,300 $ 24,367 First Insurance - 2023 785,150 - (523,434 ) (261,716 ) - - First Insurance - 2024 - 777,702 (472,671 ) - - 305,031 Other loans payable 236,092 - - (81,720 ) (53 ) 154,319 Total loans payable $ 1,054,060 $ 777,702 $ (1,005,856 ) $ (343,436 ) $ 1,247 $ 483,717 Less: loans payable – current portion 1,034,124 473,143 Loans payable – noncurrent portion $ 19,936 $ 10,574

Stockholders_ (Deficit) Equity

Stockholders’ (Deficit) Equity (Tables)	9 Months Ended
Stockholders’ (Deficit) Equity (Tables)	Sep. 30, 2024
Stockholders’ (Deficit) Equity [Abstract]
Schedule of Option Activity	A summary of the option activity during the nine months ended September 30, 2024 is presented below: Number of Weighted Weighted Intrinsic Outstanding, January 1, 2024 17,788 $ 633.95 9.0 - Granted 20,000 1.95 2.0 - Forfeited (14,897 ) - - - Outstanding, September 30, 2024 22,891 $ 61.92 2.7 $ - Exercisable, September 30, 2024 22,354 $ 49.47 2.6 $ -
Schedule of Outstanding and Exercisable Stock Options	A summary of outstanding and exercisable stock options as of September 30, 2024 is presented below: Stock Options Outstanding Stock Options Exercisable Weighted Average Exercise Number of Remaining Number of Price Shares Life in Years Shares $ 1,683.40 473 6.4 467 $ 1,501.00 130 7.3 109 $ 516.80 710 7.6 183 $ 12.73 1,578 8.9 1,574 $ 1.95 20,000 1.9 20,000 22,891 2.6 22,333 Common Stock Underlying Warrants Outstanding Common Stock Underlying Warrants Weighted Average Exercise Number of Remaining Number of Price Shares Life in Years Shares $ 1,900.00 6,748 1.4 6,748 $ 2,006.40 168 0.8 168 $ 2,850.00 6,579 2.1 6,579 $ 4,370.00 15,794 1.4 15,794 $ 3.23 954,118 4.6 954,118 $ 1.68 3,000,000 7.0 3,000,000 3,983,407 6.3 3,983,407
Schedule of Warrant Activity	A summary of the common stock underlying the warrants activity (including both liability and equity classified instruments) during the nine months ended September 30, 2024 is presented below: Number of Weighted Weighted Intrinsic Outstanding, January 1, 2024 1,240,678 $ 83.98 5.1 $ - Granted 3,000,000 1.68 7.0 - Exercised (257,205 ) 0.00019 - - Expired (66 ) 2,686.60 - - Outstanding, September 30, 2024 3,983,407 $ 27.38 6.3 $ - Exercisable, September 30, 2024 3,983,407 $ 27.38 6.3 -

Business Organization and Nat_2

Business Organization and Nature of Operations (Details)	9 Months Ended
Business Organization and Nature of Operations (Details)	Sep. 30, 2024
Business Organization and Nature of Operations [Abstract]
Condition for future business combination number of businesses minimum	1

Going Concern and Management'_2

Going Concern and Management's Plans (Details) - USD ($)	3 Months Ended						9 Months Ended
Going Concern and Management's Plans (Details) - USD ($)	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Going Concern And Managements Plans [Abstract]
Accumulated deficit	$ (129,238,340)						$ (129,238,340)		$ (127,343,657)
Working capital deficit	5,158,449						5,158,449
Net Loss	$ (836,720)	$ 11,781	$ (1,069,744)	$ (10,265,760)	$ (3,680,169)	$ (4,762,078)	(1,894,683)	$ (18,708,007)
Cash used in operating activities							$ (529,906)	$ (8,762,209)

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Details)	3 Months Ended						9 Months Ended		12 Months Ended
Summary of Significant Accounting Policies (Details)	Sep. 30, 2024 USD ($)	Jun. 30, 2024 USD ($)	Mar. 31, 2024 USD ($)	Sep. 30, 2023 USD ($)	Jun. 30, 2023 USD ($)	Mar. 31, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2023
Summary of Significant Accounting Policies [Line Items]
Comprehensive (loss) of foreign currency translation adjustment	$ (67,332)	$ (20,861)	$ 6,460	$ 51,316	$ (15,267)	$ 663	$ (81,733)	$ 36,712
Currency of subsidiaries	350			1,485			1,467	2,952
Carrying amount									$ 1,462,084
Fair market value of asset									9,063,000
Fair market value									0
Exceeded of fair market values									1,880,000
Impaired									3,342,084
Reduced asset									0
After impairment									9,063,000
Loss in the amount				9,063,000				9,063,000
Carrying amount of the IP R&D assets	$ 151,138			$ 132,880			455,345	481,027
Deferred income tax benefit								$ (2,345,025)
CBR Pharma Subsidiary [Member]
Summary of Significant Accounting Policies [Line Items]
Carrying amount									10,943,000
Fair market value									9,063,000
Exceeded of fair market values									1,462,084
British pound [Member]
Summary of Significant Accounting Policies [Line Items]
Foreign currency exchange rate	1.338						1.338			1.273
Weighted average exchange rate	1.301			1.2655			1.277	2,442
US dollar [Member]
Summary of Significant Accounting Policies [Line Items]
Foreign currency exchange rate	1						1			1
Weighted average exchange rate	1			1			1	1
IP R&D assets [Member]
Summary of Significant Accounting Policies [Line Items]
Carrying amount									12,405,084
Reduced asset									9,063,000
Carrying amount of the IP R&D assets
Deferred income tax benefit								2,300,000
One Eight Zero LP subsidiary [Member]
Summary of Significant Accounting Policies [Line Items]
Carrying amount									$ 9,063,000
Carrying amount of the IP R&D assets								$ 0

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets (Details) - Schedule of Prepaid Expenses and Other Current Assets - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule of Prepaid Expenses and Other Current Assets [Abstract]
Insurance	$ 571,898	$ 934,990
Research and development expense tax credit receivable		440,161
Professional fees	414,217	279,039
Value-added tax receivable	44,346	9,917
Prepaid expenses and other current assets, total	$ 1,030,461	$ 1,664,107

Intangible Assets (Details)

Intangible Assets (Details)	3 Months Ended				9 Months Ended
Intangible Assets (Details)	Sep. 30, 2024 USD ($) $ / shares shares	Jun. 30, 2024 USD ($)	Mar. 31, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) $ / shares shares	Sep. 30, 2023 USD ($)	Sep. 29, 2024 shares	Dec. 31, 2023 USD ($) $ / shares shares	Nov. 28, 2023 $ / shares
Intangible Assets [Line Items]
Consideration shares (in Shares) \| shares	5,000,000				5,000,000			5,000,000
Preferred stock par value per share (in Dollars per share) \| $ / shares	$ 0.0001				$ 0.0001			$ 0.0001
Aggregate liability
Warrants exercise price per share (in Dollars per share) \| $ / shares	$ 1.68				$ 1.68				$ 3.23
Fair value of the purchase warrants		$ (249)	$ 191	$ (2,036)	$ (58)	$ (69,776)
Capitalized intangible cost					$ 7,622,041
Remaining useful life	3 years				3 years
Amortization expense	$ 13,851			$ 32,693	$ 61,408	$ 83,015
Warrant [Member]
Intangible Assets [Line Items]
Warrants to purchase (in Shares) \| shares							3,000,000
Fair value of the purchase warrants					$ 4,849,346
Minimum [Member]
Intangible Assets [Line Items]
Remaining useful life	11 years				11 years
Maximum [Member]
Intangible Assets [Line Items]
Remaining useful life	15 years				15 years
Series B Convertible Preferred Stock [Member]
Intangible Assets [Line Items]
Consideration shares (in Shares) \| shares	1,000,000				1,000,000		1,000,000
Preferred stock shares issued (in Shares) \| shares	1,000,000				1,000,000
Preferred stock par value per share (in Dollars per share) \| $ / shares	$ 17.3				$ 17.3
Aggregate liability	$ 2,772,695				$ 2,772,695
Series B Convertible Preferred Stock [Member] \| Board of Directors Chairman [Member]
Intangible Assets [Line Items]
Preferred stock par value per share (in Dollars per share) \| $ / shares	$ 0.0001				$ 0.0001
Measurement Input, Share Price [Member]
Intangible Assets [Line Items]
Fair value	1.68				1.68
Measurement Input, Exercise Price [Member]
Intangible Assets [Line Items]
Fair value	1.68				1.68
Measurement Input, Expected Term [Member]
Intangible Assets [Line Items]
Fair value	7				7
Measurement Input, Option Volatility [Member]
Intangible Assets [Line Items]
Fair value	234.08				234.08
Measurement Input, Discount Rate [Member]
Intangible Assets [Line Items]
Fair value	3.6				3.6
Measurement Input, Expected Dividend Rate [Member]
Intangible Assets [Line Items]
Fair value	0				0

Intangible Assets (Details) - S

Intangible Assets (Details) - Schedule of Intangible Assets - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Schedule of Intangible Assets [Line Items]
Intangible assets, Useful Life (years)	3 years
Intangible assets	$ 9,866,140	$ 2,162,430
Less: accumulated amortization	(621,665)	(542,860)
Intangible assets, net	$ 9,244,475	1,619,570
Source code and intellectual property [Member]
Schedule of Intangible Assets [Line Items]
Intangible assets, Useful Life (years)	3 years
Intangible assets	$ 7,622,041
Licensed Patents [Member]
Schedule of Intangible Assets [Line Items]
Intangible assets, Useful Life (years)	20 years
Intangible assets	$ 530,651	599,686
Technology license [Member]
Schedule of Intangible Assets [Line Items]
Intangible assets, Useful Life (years)	20 years
Intangible assets	$ 1,713,448	$ 1,562,744

Accrued Expenses (Details)

Accrued Expenses (Details) - USD ($)	9 Months Ended
Accrued Expenses (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023
Accrued Expenses [Line Items]
Accrued liabilities	$ (542,260)	$ 94,778
Other income	1,039,364
Research and Development Expense [Member]
Accrued Expenses [Line Items]
Accounts payable	588,506
Accrued liabilities	$ 450,859

Accrued Expenses (Details) - Sc

Accrued Expenses (Details) - Schedule of Accrued Expenses - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule of Accrued Expenses [Abstract]
Consulting fees		$ 645,081
Professional fees		184,846
Litigation accrual		49,999
Employee and director compensation	87,875	530,383
Research and development fees	311,588	378,683
Interest	56,363	70,923
Other	10,509	9,899
Total	$ 466,335	$ 1,869,814

Derivative Liabilities (Details

Derivative Liabilities (Details)	Sep. 30, 2024 shares
Public SPAC Warrants [Member]
Derivative Liabilities [Line Items]
Shares of warrants	15,132
Public SPAC Warrants [Member]
Derivative Liabilities [Line Items]
Shares of warrants	662
PIPE Warrants [Member]
Derivative Liabilities [Line Items]
Shares of warrants	6,748
Other Warrants [Member]
Derivative Liabilities [Line Items]
Shares of warrants	168

Derivative Liabilities (Detai_2

Derivative Liabilities (Details) - Schedule of Measured at Fair Value on a Recurring Basis - USD ($)		3 Months Ended				9 Months Ended
		Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Schedule of Measured at Fair Value on a Recurring Basis [Line Items]
Beginning balance			$ 249	$ 58		$ 58
Change in fair value of derivative liabilities			(249)	191	$ (2,036)	(58)	$ (69,776)
Ending balance				249
Public SPAC Warrants [Member]
Schedule of Measured at Fair Value on a Recurring Basis [Line Items]
Beginning balance	[1]		249	58		58
Change in fair value of derivative liabilities	[1]		(249)	191
Ending balance	[1]			249
Private SPAC Warrants [Member]
Schedule of Measured at Fair Value on a Recurring Basis [Line Items]
Beginning balance	[1]
Change in fair value of derivative liabilities	[1]
Ending balance	[1]
PIPE Warrants [Member]
Schedule of Measured at Fair Value on a Recurring Basis [Line Items]
Beginning balance	[1]
Change in fair value of derivative liabilities	[1]
Ending balance	[1]
Other Warrants [Member]
Schedule of Measured at Fair Value on a Recurring Basis [Line Items]
Beginning balance	[1]
Change in fair value of derivative liabilities	[1]
Ending balance	[1]

[1]There are 15,132 shares underlying the Public SPAC warrants, 662 shares underlying the Private SPAC warrants, 6,748 shares underlying the PIPE warrants and 168 shares underlying the Other warrants outstanding as of September 30, 2024.

Derivative Liabilities (Detai_3

Derivative Liabilities (Details) - Schedule of Assumptions Used to Determine the Values of Level 3 Derivative Liabilities	Sep. 30, 2024	Dec. 31, 2023
Risk-Free Interest Rate [Member] \| Minimum [Member]
Schedule of Assumptions Used to Determine the Values of Level 3 Derivative Liabilities [Line Items]
Derivative liabilities inputs	4.63	3.71
Risk-Free Interest Rate [Member] \| Maximum [Member]
Schedule of Assumptions Used to Determine the Values of Level 3 Derivative Liabilities [Line Items]
Derivative liabilities inputs	5.5	5.5
Expected Term in Years [Member] \| Minimum [Member]
Schedule of Assumptions Used to Determine the Values of Level 3 Derivative Liabilities [Line Items]
Derivative liabilities inputs	0.34	0.59
Expected Term in Years [Member] \| Maximum [Member]
Schedule of Assumptions Used to Determine the Values of Level 3 Derivative Liabilities [Line Items]
Derivative liabilities inputs	1.9	2.9
Expected Volatility [Member] \| Minimum [Member]
Schedule of Assumptions Used to Determine the Values of Level 3 Derivative Liabilities [Line Items]
Derivative liabilities inputs	90	100
Expected Volatility [Member] \| Maximum [Member]
Schedule of Assumptions Used to Determine the Values of Level 3 Derivative Liabilities [Line Items]
Derivative liabilities inputs	130	110
Expected Dividends [Member] \| Minimum [Member]
Schedule of Assumptions Used to Determine the Values of Level 3 Derivative Liabilities [Line Items]
Derivative liabilities inputs	0	0
Expected Dividends [Member] \| Maximum [Member]
Schedule of Assumptions Used to Determine the Values of Level 3 Derivative Liabilities [Line Items]
Derivative liabilities inputs	0	0

Loans Payable (Details)

Loans Payable (Details) - USD ($)		3 Months Ended		9 Months Ended
Loans Payable (Details) - USD ($)	Oct. 01, 2024	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Jul. 31, 2024	Dec. 31, 2023
Loans Payable (Details) [Line Items]
Interest expense		$ 13,633	$ 11,633	$ 41,442	$ 34,796
Interest income related parties				0	$ 0
Accrued interest		$ 56,363		56,363			$ 70,923
Return premiums	$ 178,514
Financing agreement						$ 777,702
Loans Payable [Member]
Loans Payable (Details) [Line Items]
Interest expense				$ 25,171

Loans Payable (Details) - Sched

Loans Payable (Details) - Schedule of Loans Payable	9 Months Ended
Loans Payable (Details) - Schedule of Loans Payable	Sep. 30, 2024 USD ($)
Schedule of Loans Payable [Line Items]
Principal balance beginning	$ 1,054,060
Principal additions	777,702
Principal repayments in cash	(1,005,856)
Cancellation	(343,436)
Effects of foreign exchange rates	1,247
Principal balance ending	483,717
Less: loans payable – current portion	1,034,124
Less: loans payable – current portion	473,143
Loans payable – noncurrent portion	19,936
Loans payable – noncurrent portion	10,574
Bounce Back Loan Scheme [Member]
Schedule of Loans Payable [Line Items]
Principal balance beginning	32,818
Principal additions
Principal repayments in cash	(9,751)
Cancellation
Effects of foreign exchange rates	1,300
Principal balance ending	24,367
First Insurance - 2023 [Member]
Schedule of Loans Payable [Line Items]
Principal balance beginning	785,150
Principal additions
Principal repayments in cash	(523,434)
Cancellation	(261,716)
Effects of foreign exchange rates
Principal balance ending
First Insurance - 2024 [Member]
Schedule of Loans Payable [Line Items]
Principal balance beginning
Principal additions	777,702
Principal repayments in cash	(472,671)
Cancellation
Effects of foreign exchange rates
Principal balance ending	305,031
Other loans payable [Member]
Schedule of Loans Payable [Line Items]
Principal balance beginning	236,092
Principal additions
Principal repayments in cash
Cancellation	(81,720)
Effects of foreign exchange rates	(53)
Principal balance ending	$ 154,319

Class B Convertible Preferred_2

Class B Convertible Preferred Stock Liability (Details) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 29, 2024	Dec. 31, 2023
Class B Convertible Preferred Stock Liability [Line Items]
Preferred stock value (in Dollars)
Designated shares	5,000,000		5,000,000
Preferred stock par value (in Dollars per share)	$ 0.0001		$ 0.0001
Liquidation preference value (in Dollars)	$ 17,300,000
Conversion shares	685,000
Percentage of conversion	40%
Percentage of outstanding shares	60%
Divided shares	1,000,000
Shares of common stock value (in Dollars)	$ 103		$ 54
Current conversion Rate (in Dollars per share)	$ 1.318
Total shares of common stock.	1,318,000
Conversion Rights [Member]
Class B Convertible Preferred Stock Liability [Line Items]
Percentage of conversion	40%
Shares of common stock value (in Dollars)	$ 10,000,000
Series B Convertible Preferred Stock [Member]
Class B Convertible Preferred Stock Liability [Line Items]
Preferred stock value (in Dollars)	$ 2,772,695
Designated shares	1,000,000	1,000,000
Preferred stock par value (in Dollars per share)	$ 17.3
Series B Convertible Preferred Stock [Member] \| Liquidation Preference [Member]
Class B Convertible Preferred Stock Liability [Line Items]
Preferred stock par value (in Dollars per share)	$ 17.3

Commitments and Contingencies (

Commitments and Contingencies (Details) - Part-1 - USD ($)					1 Months Ended	3 Months Ended		9 Months Ended
Commitments and Contingencies (Details) - Part-1 - USD ($)	May 07, 2024	May 03, 2023	Sep. 20, 2022	Sep. 01, 2021	Feb. 24, 2022	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Commitments and Contingencies [Line Items]
Compensatory damages in excess				$ 11,286,570
Payment of attorney’s fees totaling		$ 714,557
Damages amount								$ 6,776,686
Commitments combined amount			$ 2,000,000					50,000
Bauer defendants total						$ 483,717		483,717		$ 1,054,060
Accrued interest						25,171		25,171
Resale of bond								50,000
Gain on settlement of liabilities	$ 175,313					37,283		194,211
Dr. Krauss [Member]
Commitments and Contingencies [Line Items]
Promissory note principal amount					$ 371,178
Additional amount					$ 300,000
Forgiveness of loans payable [Member]
Commitments and Contingencies [Line Items]
Bauer defendants total						$ 81,720		81,720
Gain on settlement of liabilities								$ 156,891

Commitments and Contingencies_2

Commitments and Contingencies (Details) - Part-2									3 Months Ended		9 Months Ended
Commitments and Contingencies (Details) - Part-2	Sep. 23, 2024 USD ($)	Sep. 05, 2024 $ / shares shares	May 09, 2024 USD ($)	May 07, 2024 USD ($) shares	Apr. 16, 2024 USD ($)	Jan. 01, 2024 USD ($)	Jan. 01, 2024 GBP (£)	Sep. 20, 2022 USD ($)	Sep. 30, 2024 USD ($) $ / shares shares	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) $ / shares shares	Sep. 23, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 10, 2024 USD ($)	Mar. 31, 2024 $ / shares	Dec. 31, 2023 USD ($) shares	Aug. 09, 2023 $ / shares
Commitments and Contingencies [Line Items]
Commitments combined amount								$ 2,000,000			$ 50,000
Advance payment of reimbursement fee	$ 125,000
Settlement amount												$ 125,000
Legal fees												83,333
Received payment	$ 76,639											$ 76,639
Other income									$ 118,723		2,870,789
Reduction of the base salaries						$ 18,750
Funding subsequent						$ 5,000,000
Cash									194,920		194,920					$ 1,975,799
Vested shares (in Shares) \| shares				25,000
Bonus				$ 250,000
Corporate transaction											5,000,000
Accrued expenses				175,313
Gain on settlement of liabilities				175,313					$ 37,283		$ 194,211
Shares of common stock (in Shares) \| shares		57,328							1,026,930		1,026,930					534,719
Purchase of shares (in Shares) \| shares		20,000
Common stock term		2 years
Common stock exercise price (in Dollars per share) \| $ / shares		$ 1.95
Fair value amount														$ 101,471
Issuance of option									$ 28,591		$ 28,591
Fair value stock price (in Dollars per share) \| $ / shares									$ 1.95		$ 1.95				$ 1		$ 12.35
General consulting services				150
Compensation payable				0
Consideration for services				216,000
Termination amount									$ 75,000		$ 75,000
Fee payments				15,000
Corporate Transaction [Member]
Commitments and Contingencies [Line Items]
Ownership of aggregate interest									50.10%		50.10%
Cash [Member]
Commitments and Contingencies [Line Items]
Cash				50,000
Dr. Krauss and Mr. Hornig [Member]
Commitments and Contingencies [Line Items]
Reimbursement of fees					$ 2,270,000
Received amount after the payment of attorney’s fees			$ 200,093		$ 1.5
Advance payment of reimbursement fee			$ 300,140
Dr. Marlene Krauss [Member]
Commitments and Contingencies [Line Items]
Other income											$ 1,789,443
Dr. Woody and Dr. Rothbard [Member]
Commitments and Contingencies [Line Items]
Amended employment agreement percent						50%	50%
Reduction of the base salaries						$ 245,000
Dr. Rothbard [Member]
Commitments and Contingencies [Line Items]
Reduction of the base salaries						100,000
Salary reductions						8,333
Cash				200
Accrued expenses				53,365
Gain on settlement of liabilities									$ 53,165
Dr. Woody [Member]
Commitments and Contingencies [Line Items]
Salary reductions						$ 20,416
Vested shares (in Shares) \| shares											25,000
Bonus									50,000		$ 50,000
Accrued expenses									$ 237,748		237,748
Gain on settlement of liabilities											$ 132,498
Dr. Steinman [Member]
Commitments and Contingencies [Line Items]
Amended employment agreement percent						100%	100%
Reduction of the base salaries						$ 0	£ 14,167
Salary reductions						$ 225,000
Sir Feldmann [Member]
Commitments and Contingencies [Line Items]
Salary reductions \| £							£ 170,000
Director [Member]
Commitments and Contingencies [Line Items]
Fee payments				50,000
Board of Directors Chairman [Member]
Commitments and Contingencies [Line Items]
Fee payments				15,000
Chairman of the Strategic and Alternatives Committee [Member]
Commitments and Contingencies [Line Items]
Fee payments				$ 25,000
Exercise price [Member]
Commitments and Contingencies [Line Items]
Feldmann separation agreement measurement input									1.95		1.95
Volatility [Member]
Commitments and Contingencies [Line Items]
Feldmann separation agreement measurement input									153.71		153.71
Discount rate [Member]
Commitments and Contingencies [Line Items]
Feldmann separation agreement measurement input									3.75		3.75
Dividend yield [Member]
Commitments and Contingencies [Line Items]
Feldmann separation agreement measurement input									0		0
Measurement Input, Expected Term [Member]
Commitments and Contingencies [Line Items]
Feldmann separation agreement measurement input									2		2

Stockholders_ (Deficit) Equit_2

Stockholders’ (Deficit) Equity (Details) - USD ($)									3 Months Ended		9 Months Ended
Stockholders’ (Deficit) Equity (Details) - USD ($)	Jul. 19, 2024	May 13, 2024	Apr. 23, 2024	Mar. 14, 2024	Nov. 28, 2023	Nov. 15, 2023	Oct. 11, 2023	Aug. 09, 2023	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Oct. 04, 2024	Sep. 05, 2024	Jun. 30, 2024	Mar. 31, 2024	Feb. 29, 2024	Feb. 16, 2024	Dec. 31, 2023	Aug. 31, 2023	Jun. 30, 2023	Apr. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Jul. 31, 2022
Stockholders’ (Deficit) Equity [Line Items]
Common stock shares (in Shares)									1,026,930		1,026,930			57,328					534,719
Aggregate shares of common stock (in Shares)	28,012							35,102
Accounts payable in consideration	$ 96,000
Fair value	5,950
Recognized a gain	$ 36,682
Purchase price per share (in Dollars per share)								$ 12.35	$ 1.95		$ 1.95					$ 1
Percentage of shares outstanding							20%
Stockholders’ deficit									$ 3,733,774	$ (149,327)	$ 3,733,774	$ (149,327)			$ (417,987)	$ (954,466)			$ (127,733)		$ 6,715,803		$ 7,139,924	$ 11,343,918
Pre-funded warrants (in Shares)					257,205
Common stock warrants to purchase (in Shares)					477,058
Net proceeds								$ 2,700,000
Additional paid in capital								$ 300,000	$ 135,955,083		$ 135,955,083								130,117,209
Purchaser agreed to pay					$ 830,769
Warrants exercise price (in Dollars per share)					$ 3.23				$ 1.68		$ 1.68
Exercise price (in Dollars per share)									$ 3.23		$ 3.23
Expiration date											Feb. 16, 2029
Stock-based compensation expense									$ 16,456	644,618	$ 274,826	1,753,349
Aggregate gross proceeds										60,624		60,624
Amortization of stock options										583,994		1,692,725
General and administrative expenses									563,361		1,504,768
Research and development expenses									151,138	132,880	455,345	481,027
Unrecognized stock-based compensation expense									216,284		$ 216,284
Recognized over the weighted average remaining vesting period											1 year 4 months 24 days
August 2023 Pre-Funded Warrants [Member]
Stockholders’ (Deficit) Equity [Line Items]
Pre-funded warrants (in Shares)								207,814
August 2023 Common Warrants [Member]
Stockholders’ (Deficit) Equity [Line Items]
Common stock warrants to purchase (in Shares)								242,915
Warrant [Member]
Stockholders’ (Deficit) Equity [Line Items]
Gross proceeds								$ 2,999,606
Maximum [Member]
Stockholders’ (Deficit) Equity [Line Items]
Shares issued under the plan (in Shares)											24,736
Minimum [Member]
Stockholders’ (Deficit) Equity [Line Items]
Shares issued under the plan (in Shares)											223,679
Common Stock [Member]
Stockholders’ (Deficit) Equity [Line Items]
Share price (in Dollars per share)																		$ 0.0001
Stockholders’ deficit									103	$ 35	$ 103	$ 35			$ 95	$ 86			$ 54		$ 28		$ 20	$ 20
General and Administrative Expenses [Member]
Stockholders’ (Deficit) Equity [Line Items]
Stock-based compensation expense									15,156		269,627
Research and Development Expense [Member]
Stockholders’ (Deficit) Equity [Line Items]
Stock-based compensation expense									1,300		5,200
Amendment to the August 2023 Offering [Member]
Stockholders’ (Deficit) Equity [Line Items]
Warrants exercise price (in Dollars per share)					$ 0.0019
Research and development expenses									$ 81,257		$ 248,581
Class K Special Voting Shares [Member]
Stockholders’ (Deficit) Equity [Line Items]
Number of shares (in Shares)											14
Former Board [Member]
Stockholders’ (Deficit) Equity [Line Items]
Common stock shares (in Shares)			63,818
Compensate accrued board of director fees			$ 112,024
Recognized loss			$ 9,230
Nasdaq Capital Market [Member]
Stockholders’ (Deficit) Equity [Line Items]
Stockholders’ equity						$ 2,500,000
Director [Member]
Stockholders’ (Deficit) Equity [Line Items]
Increasing its stockholders’ equity		$ 2,500,000
Common Stock [Member] \| Class K Special Voting Shares [Member]
Stockholders’ (Deficit) Equity [Line Items]
Number of shares (in Shares)				14
Series B Convertible Preferred Stock [Member]
Stockholders’ (Deficit) Equity [Line Items]
Convertible preferred stock (in Shares)													1,000,000
Amendment to August 2023 Offering [Member]
Stockholders’ (Deficit) Equity [Line Items]
Common stock shares (in Shares)																257,205	257,205			242,915		82,668		135,339	16,138
Offering were exercised											$ 489

Stockholders_ (Deficit) Equit_3

Stockholders’ (Deficit) Equity (Details) - Schedule of Option Activity - USD ($)		9 Months Ended
	Dec. 31, 2023	Sep. 30, 2024
Schedule of Option Activity [Abstract]
Number of Options, Granted		20,000
Weighted Average Exercise Price, Granted		$ 1.95
Weighted Average Remaining Term (in Years), Granted		2 years
Intrinsic Value, Granted
Number of Options, Forfeited		(14,897)
Weighted Average Exercise Price, Forfeited
Intrinsic Value, Forfeited
Number of Options, Outstanding balance	17,788	22,891
Weighted Average Exercise Price, Outstanding balance	$ 633.95	$ 61.92
Weighted Average Remaining Term (in Years), Outstanding balance	9 years	2 years 8 months 12 days
Intrinsic Value, Outstanding balance
Number of Options, Exercisable		22,354
Weighted Average Exercise Price, Exercisable		$ 49.47
Weighted Average Remaining Term (in Years), Exercisable		2 years 7 months 6 days
Intrinsic Value, Exercisable

Stockholders_ (Deficit) Equit_4

Stockholders’ (Deficit) Equity (Details) - Schedule of Outstanding and Exercisable Stock Options	9 Months Ended
	Sep. 30, 2024 $ / shares shares
Stock Option [Member]
Schedule of Outstanding and Exercisable Stock Options [Line Items]
Exercisable stock options outstanding, Number of shares	22,891
Exercisable stock options exercisable, Average Remaining Life in Years	2 years 7 months 6 days
Exercisable stock options exercisable, Number of shares	22,333
Warrant [Member]
Schedule of Outstanding and Exercisable Stock Options [Line Items]
Exercisable stock options outstanding, Number of shares	3,983,407
Exercisable stock options exercisable, Average Remaining Life in Years	6 years 3 months 18 days
Exercisable stock options exercisable, Number of shares	3,983,407
Stock Options [Member] \| Stock Option [Member]
Schedule of Outstanding and Exercisable Stock Options [Line Items]
Exercisable stock options outstanding, Exercise Price (in Dollars per share) \| $ / shares	$ 1,683.4
Exercisable stock options outstanding, Number of shares	473
Exercisable stock options exercisable, Average Remaining Life in Years	6 years 4 months 24 days
Exercisable stock options exercisable, Number of shares	467
Stock Options One [Member] \| Stock Option [Member]
Schedule of Outstanding and Exercisable Stock Options [Line Items]
Exercisable stock options outstanding, Exercise Price (in Dollars per share) \| $ / shares	$ 1,501
Exercisable stock options outstanding, Number of shares	130
Exercisable stock options exercisable, Average Remaining Life in Years	7 years 3 months 18 days
Exercisable stock options exercisable, Number of shares	109
Stock Options Two [Member] \| Stock Option [Member]
Schedule of Outstanding and Exercisable Stock Options [Line Items]
Exercisable stock options outstanding, Exercise Price (in Dollars per share) \| $ / shares	$ 516.8
Exercisable stock options outstanding, Number of shares	710
Exercisable stock options exercisable, Average Remaining Life in Years	7 years 7 months 6 days
Exercisable stock options exercisable, Number of shares	183
Stock Options Three [Member] \| Stock Option [Member]
Schedule of Outstanding and Exercisable Stock Options [Line Items]
Exercisable stock options outstanding, Exercise Price (in Dollars per share) \| $ / shares	$ 12.73
Exercisable stock options outstanding, Number of shares	1,578
Exercisable stock options exercisable, Average Remaining Life in Years	8 years 10 months 24 days
Exercisable stock options exercisable, Number of shares	1,574
Stock Option Four [Member] \| Stock Option [Member]
Schedule of Outstanding and Exercisable Stock Options [Line Items]
Exercisable stock options outstanding, Exercise Price (in Dollars per share) \| $ / shares	$ 1.95
Exercisable stock options outstanding, Number of shares	20,000
Exercisable stock options exercisable, Average Remaining Life in Years	1 year 10 months 24 days
Exercisable stock options exercisable, Number of shares	20,000
Warrants [Member] \| Warrant [Member]
Schedule of Outstanding and Exercisable Stock Options [Line Items]
Exercisable stock options outstanding, Exercise Price (in Dollars per share) \| $ / shares	$ 1,900
Exercisable stock options outstanding, Number of shares	6,748
Exercisable stock options exercisable, Average Remaining Life in Years	1 year 4 months 24 days
Exercisable stock options exercisable, Number of shares	6,748
Warrants One [Member] \| Warrant [Member]
Schedule of Outstanding and Exercisable Stock Options [Line Items]
Exercisable stock options outstanding, Exercise Price (in Dollars per share) \| $ / shares	$ 2,006.4
Exercisable stock options outstanding, Number of shares	168
Exercisable stock options exercisable, Average Remaining Life in Years	9 months 18 days
Exercisable stock options exercisable, Number of shares	168
Warrants Three [Member] \| Warrant [Member]
Schedule of Outstanding and Exercisable Stock Options [Line Items]
Exercisable stock options outstanding, Exercise Price (in Dollars per share) \| $ / shares	$ 2,850
Exercisable stock options outstanding, Number of shares	6,579
Exercisable stock options exercisable, Average Remaining Life in Years	2 years 1 month 6 days
Exercisable stock options exercisable, Number of shares	6,579
Warrants Four [Member] \| Warrant [Member]
Schedule of Outstanding and Exercisable Stock Options [Line Items]
Exercisable stock options outstanding, Exercise Price (in Dollars per share) \| $ / shares	$ 4,370
Exercisable stock options outstanding, Number of shares	15,794
Exercisable stock options exercisable, Average Remaining Life in Years	1 year 4 months 24 days
Exercisable stock options exercisable, Number of shares	15,794
Warrants Five [Member] \| Warrant [Member]
Schedule of Outstanding and Exercisable Stock Options [Line Items]
Exercisable stock options outstanding, Exercise Price (in Dollars per share) \| $ / shares	$ 3.23
Exercisable stock options outstanding, Number of shares	954,118
Exercisable stock options exercisable, Average Remaining Life in Years	4 years 7 months 6 days
Exercisable stock options exercisable, Number of shares	954,118
Warrants Six [Member] \| Warrant [Member]
Schedule of Outstanding and Exercisable Stock Options [Line Items]
Exercisable stock options outstanding, Exercise Price (in Dollars per share) \| $ / shares	$ 1.68
Exercisable stock options outstanding, Number of shares	3,000,000
Exercisable stock options exercisable, Average Remaining Life in Years	7 years
Exercisable stock options exercisable, Number of shares	3,000,000

Stockholders_ (Deficit) Equit_5

Stockholders’ (Deficit) Equity (Details) - Schedule of Warrant Activity - Warrant [Member] - USD ($)		9 Months Ended
	Dec. 31, 2023	Sep. 30, 2024
Schedule of Warrant Activity [Line Items]
Number of Shares of Common Stock Underlying Warrants, Granted		3,000,000
Weighted Average Exercise Price, Granted		$ 1.68
Weighted Average Remaining Life in Years, Granted		7 years
Intrinsic Value, Granted
Number of Shares of Common Stock Underlying Warrants, Exercised		(257,205)
Weighted Average Exercise Price, Exercised		$ 0.00019
Intrinsic Value, Exercised
Number of Shares of Common Stock Underlying Warrants, Expired		(66)
Weighted Average Exercise Price, Expired		$ 2,686.6
Intrinsic Value, Expired
Number of Shares of Common Stock Underlying Warrants, Outstanding balance	1,240,678	3,983,407
Weighted Average Exercise Price, Outstanding balance	$ 83.98	$ 27.38
Weighted Average Remaining Life in Years, Outstanding balance	5 years 1 month 6 days	6 years 3 months 18 days
Intrinsic Value, Outstanding balance
Number of Shares of Common Stock Underlying Warrants, Exercisable		3,983,407
Weighted Average Exercise Price, Exercisable		$ 27.38
Weighted Average Remaining Life in Years, Exercisable		6 years 3 months 18 days
Intrinsic Value, Exercisable

Related Parties (Details)

Related Parties (Details) - Related Party [Member] - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Related Parties [Line Items]
Accounts payable related parties	$ 580,830		$ 580,830		$ 266,009
Income taxes payable					$ 210,000
Research and development expenses	$ 151,138	$ 132,880	$ 455,345	$ 481,027
Percentage of investors			10%

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)			9 Months Ended
Subsequent Events (Details) - USD ($)	Oct. 17, 2024	Oct. 16, 2024	Sep. 30, 2024	Nov. 28, 2023
Subsequent Events [Line Items]
Exercise price per share (in Dollars per share)			$ 1.68	$ 3.23
Term of exercise			5 years
Annual fee income			$ 50,000
Compensation fee			$ 15,000
Subsequent Event [Member]
Subsequent Events [Line Items]
Shares of warrants (in Shares)		950,069
Exercise price per share (in Dollars per share)	$ 1.5	$ 3.48
Advisory fees		$ 3,320,331
Other expenses	$ 3,320,331
Shares of common stock (in Shares)	1,900,138