Elevai Labs, Inc. Common Stock (ELAB) 10-K29 Mar 242023 FY Annual reportFinancial data

Company Profile

Cover

Cover - USD ($)	12 Months Ended
Cover - USD ($)	Dec. 31, 2023	Mar. 25, 2024	Jun. 30, 2023
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Transition Report	false
Document Financial Statement Error Correction [Flag]	false
Entity Interactive Data Current	Yes
ICFR Auditor Attestation Flag	false
Amendment Flag	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Entity Information [Line Items]
Entity Registrant Name	ELEVAI LABS INC.
Entity Central Index Key	0001840563
Entity File Number	001-41875
Entity Tax Identification Number	85-1399981
Entity Incorporation, State or Country Code	DE
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Public Float			$ 4,916,092
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	Jordan Plews
Entity Address, Address Line Two	120 Newport Center Drive
Entity Address, Address Line Three	Suite 250
Entity Address, City or Town	Newport Beach
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92660
Entity Phone Fax Numbers [Line Items]
City Area Code	(866)
Local Phone Number	794-4940
Entity Listings [Line Items]
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Trading Symbol	ELAB
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		17,329,615

Audit Information

Audit Information	12 Months Ended
Audit Information	Dec. 31, 2023
Auditor [Table]
Auditor Name	TPS Thayer, LLC
Auditor Firm ID	6706
Auditor Location	Sugar Land, Texas

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current Assets
Cash	$ 3,326,851	$ 1,154,901
Receivables, net	36,161	12,854
Prepaids and deposits	1,060,765	153,422
Inventory, net	495,667	230,145
Total Current Assets	4,919,444	1,551,322
Deposit	10,773	10,773
Property and equipment, net	53,119	53,535
Operating lease right-of-use asset	206,582	276,553
TOTAL ASSETS	5,189,918	1,892,183
Current Liabilities
Accounts payable and accrued liabilities	669,375	244,704
Customer deposits	36,693	10,172
Due to related parties	77,127	154,325
Current portion of lease liability	145,000	110,616
Derivative liabilities	369,158	68,455
Total Current Liabilities	1,297,353	588,272
Operating lease liability	65,489	172,601
TOTAL LIABILIITES	1,362,842	760,873
Commitments and Contingencies
EQUITY
Preferred stock
Common stock, $0.0001 par value, 300,000,000 shares authorized; 17,329,615 and 9,568,475 shares issued and outstanding as of December 31, 2023 and 2022, respectively	1,733	957
Additional paid-in capital	10,849,031	3,852,044
Accumulated other comprehensive income	202	111
Accumulated deficit	(7,023,890)	(2,722,373)
TOTAL EQUITY	3,827,076	1,131,310
TOTAL LIABILITIES AND EQUITY	5,189,918	1,892,183
Series Seed 1 Preferred Stock
EQUITY
Preferred stock		21
Series Seed 2 Preferred Stock
EQUITY
Preferred stock		364
Series A Preferred Stock
EQUITY
Preferred stock		$ 186

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, stock authorized	75,000,000	75,000,000
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	17,329,615	9,568,475
Common stock, shares outstanding	17,329,615	9,568,475
Series Seed 1 Preferred Stock
Preferred stock, shares issued		213,730
Preferred stock, shares outstanding		213,730
Series Seed 2 Preferred Stock
Preferred stock, shares issued		3,635,252
Preferred stock, shares outstanding		3,635,252
Series A Preferred Stock
Preferred stock, shares issued		1,861,799
Preferred stock, shares outstanding		1,861,799

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Revenue	$ 1,712,595	$ 766,277
Cost of sales	578,015	318,968
Gross profit	1,134,580	447,309
Expenses
Depreciation	10,295	5,034
Marketing and promotion	660,291	192,863
Consulting fees	459,498	324,395
Office and administrative	2,329,067	1,019,708
Professional fees	579,111	192,409
Investor relations	91,009	74,003
Research and development	426,243	228,747
Foreign exchange (gain) loss	6,130	2,749
Travel and entertainment	339,147	198,442
Total Expenses	4,900,791	2,238,350
Net loss before other income (expense)	(3,766,211)	(1,791,041)
Other income (expense)
Listing expense	(450,079)
Change in fair value of derivative liabilities	(71,266)	(12,754)
Interest income	5,564	7,702
Interest expense	(19,525)	(2,629)
Loss on sale of equipment		(1,546)
Net loss	(4,301,517)	(1,800,268)
Other comprehensive income (loss)
Currency translation adjustment	91	(91)
Total comprehensive loss	$ (4,301,426)	$ (1,800,359)
Basic loss per share (in Dollars per share)	$ (0.4)	$ (0.189)
Weighted average shares outstanding (in Shares)	10,745,938	9,528,863

Consolidated Statements of Op_2

Consolidated Statements of Operations and Comprehensive Loss (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Diluted loss per share	$ (0.400)	$ (0.189)

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders’ Equity - USD ($)	Series Seed 1 Preferred Stock	Series Seed 2 Preferred Stock	Series A Preferred Stock	Common Stock	Additional paid-in capital	Accumulated deficit	Accumulated other comprehensive income	Total
Beginning Balance at Dec. 31, 2021	$ 21	$ 364		$ 952	$ 1,371,194	$ (922,105)	$ 202	$ 450,628
Beginning Balance (in Shares) at Dec. 31, 2021	213,730	3,635,252		9,526,808
Private placement			$ 163		2,186,258			2,186,421
Private placement (in Shares)			1,629,971
Share issuance costs for IPO					(33,132)			(33,132)
Conversion of promissory notes			$ 23		130,860			130,883
Conversion of promissory notes (in Shares)			231,828
Share-based compensation					171,869			171,869
Exercise of stock options				$ 5	24,995			25,000
Exercise of stock options (in Shares)				41,667
Net loss for the year						(1,800,268)		(1,800,268)
Currency translation adjustment							(91)	(91)
Ending Balance at Dec. 31, 2022	$ 21	$ 364	$ 186	$ 957	3,852,044	(2,722,373)	111	1,131,310
Ending Balance (in Shares) at Dec. 31, 2022	213,730	3,635,252	1,861,799	9,568,475
Private placement				$ 49	1,463,537			1,463,586
Private placement (in Shares)				487,859
Share issuance costs for IPO					(991,632)			(991,632)
Share-based compensation					487,738			487,738
Exercise of stock options				$ 6	37,494			37,500
Exercise of stock options (in Shares)				62,500
Conversion of preferred shares on IPO	$ (21)	$ (364)	$ (186)	$ 571
Conversion of preferred shares on IPO (in Shares)	(213,730)	(3,635,252)	(1,861,799)	5,710,781
Shares issued alongside IPO				$ 150	5,999,850			6,000,000
Shares issued alongside IPO (in Shares)				1,500,000
Net loss for the year						(4,301,517)		(4,301,517)
Currency translation adjustment							91	91
Ending Balance at Dec. 31, 2023				$ 1,733	$ 10,849,031	$ (7,023,890)	$ 202	$ 3,827,076
Ending Balance (in Shares) at Dec. 31, 2023				17,329,615

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Operating activities
Net loss	$ (4,301,517)	$ (1,800,268)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	11,649	6,512
Interest expense		2,614
Share-based compensation	487,738	171,869
Straight-line rent expense	(2,757)	6,664
Loss on sale of equipment		1,546
Change in fair value of derivative liabilities	71,266	12,754
Changes in operating assets and liabilities:
Receivables	(23,218)	(11,547)
Prepaid expenses and deposits	(907,343)	(102,055)
Inventory	(265,522)	(69,328)
Accounts payable and accrued liabilities	466,891	65,191
Customer deposits	26,521	10,172
Due to related parties	(120,519)	120,000
Cash flows used in operating activities	(4,556,811)	(1,585,876)
Investing activities
Purchase of equipment	(11,191)	(35,527)
Proceeds on disposal of equipment		3,500
Cash flows used in investing activities	(11,191)	(32,027)
Financing activities
Exercise of stock options	37,500	25,000
Proceeds from the issuance of series A preferred stock		2,153,289
Private Placement	1,463,585
Proceeds from IPO	6,000,000
Share issuance costs for IPO	(762,195)
Proceeds from notes payable		183,970
Cash flows provided by financing activities	6,738,890	2,362,259
Effect of exchange rate changes on cash	1,062	(1,313)
Increase in cash	2,171,950	743,043
Cash, beginning of period	1,154,901	411,858
Cash, ending of period	3,326,851	1,154,901
Supplemental cash flow information:
Cash paid for interest	14,397
Cash paid for taxes
Non-cash Investing and Financing transactions:
Conversion of preferred stock to common stock	3,527,701
Settlement of notes payable and accrued interest through issuance of series A preferred stock and warrants		186,584
Derivative liability broker warrants included in share issuance cost for IPO	$ 229,437

Organization and Nature of Oper

Organization and Nature of Operations	12 Months Ended
Organization and Nature of Operations	Dec. 31, 2023
Organization and Nature of Operations [Abstract]
Organization and nature of operations	1. Organization and nature of operations Elevai Labs Inc. (“Elevai”) was incorporated under the laws of the State of Delaware on June 9, 2020. Elevai and its 100% owned subsidiary, Elevai Research Inc, are collectively referred to in these consolidated financial statements as “the Company”. The Company is a skincare development company engaged in the design, manufacture, and marketing of skincare products in the skincare industry. The Company’s principal activities are developing and manufacturing skincare products.

Going Concern

Going Concern	12 Months Ended
Going Concern	Dec. 31, 2023
Going Concern [Abstract]
Going Concern	2. Going Concern These audited consolidated financial statements have been prepared on a going concern basis, which implies the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders and the ability of the Company to obtain necessary equity financing to continue operations, and ultimately the attainment of profitable operations. As of December 31, 2023 and 2022, the Company had a net working capital of $3,622,091 and $963,050, respectively, and has an accumulated deficit of $7,023,890 and $2,722,373, respectively. Furthermore, for the years ended December 31, 2023 and 2022, the Company incurred a net loss of $4,301,517 and $1,800,268, respectively and used $4,556,811 and $1,585,876, respectively of cash flows for operating activities. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These audited consolidated financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The assessment of whether the going concern assumption is appropriate requires management to take into account all available information about the future, which is at least, but not limited to, 12 months from the date the financial statements are issued. The Company is aware that material uncertainties related to events or conditions may cast substantial doubt upon the Company’s ability to continue as a going concern. Management’s plans that alleviate substantial doubt about the Company’s ability to continue as a going concern include raising additional debt or equity financing. Although the Company has been successful in raising funds in the past, and expects to do so in the future, there are no guarantees that it will be able to raise funds as anticipated.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
Summary of Significant Accounting Policies	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
Summary of Significant Accounting Policies	3. Summary of Significant Accounting Policies Basis of Presentation The consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) and are expressed in U.S. dollars. These consolidated financial statements include the accounts of the Company and its wholly owned subsidiary. All intercompany accounts and transactions were eliminated upon consolidation. This summary of significant accounting policies of the Company is presented to assist in understanding the Company’s consolidated financial statements. The consolidated financial statements and notes are representations of the Company’s management who are responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the consolidated financial statements. Principles of Consolidation The consolidated financial statements include the account of Elevai, and its 100% owned subsidiary, Elevai Research. All intercompany accounts, transactions and profits were eliminated in the consolidated financial statements. Use of Estimates The preparation of the consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to revenue recognition, the collectability of receivables, valuation of inventory, fair value of derivative liabilities and stock options, useful lives and recoverability of long-lived assets, and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgements about the carrying value of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from those estimates. Estimates and assumptions are reviewed periodically, and the effects of revisions are reflected in the consolidated financial statements in the period they are determined. Foreign Currency Translation The Company’s functional and reporting currency is the U.S. dollar. The functional currency of Elevai Research is the Canadian dollar. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets, liabilities, and items recorded in income arising from transactions denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income. The accounts of Elevai Research are translated to U.S. dollars using the current rate method. Accordingly, assets and liabilities are translated into U.S. dollars at the period-end exchange rate while revenues and expenses are translated at the average exchange rates during the period. Related exchange gains and losses are included in a separate component of stockholders’ equity as accumulated other comprehensive income (loss). Reportable Segments and Geographic Areas The Company has one reportable segment. The Company’s activities are interrelated, and each activity is dependent upon and supportive of the other. Accordingly, all significant operating decisions are based on analysis of financial products provided as a single global business. The majority of the Company’s operations are conducted from and its assets are located in the United States Elevai Research, the Company’s Canadian subsidiary, is located in Canada and provide limited operational support. The following is a summary of the Company’s operations, assets and liabilities split between the Unites States and Canada: United States Canada Total Revenue $ 1,712,595 $ - $ 1,712,595 Cost of sales 578,015 - 578,015 Gross profit $ 1,134,580 $ - $ 1,134,580 Expenses $ 4,768,011 $ 132,780 $ 4,900,791 Other income (expense) (535,330 ) 24 (535,306 ) Net loss $ 4,168,761 $ 132,756 $ 4,301,517 Current Assets $ 4,896,675 $ 22,769 $ 4,919,444 Non-current assets 268,733 1,741 270,474 Total Assets $ 5,165,408 $ 24,510 $ 5,189,918 Current liabilities $ 1,241,764 $ 55,589 $ 1,297,353 Non-current liabilities 65,489 - 65,489 Total Liabilities $ 1,307,253 $ 55,589 $ 1,362,842 Total Equity $ 4,227,088 $ (400,012 ) $ 3,827,076 During 2023, the Company’s started exporting products to international markets. Following is a breakdown of the sales per geographical area: United Sates Canada Vietnam Australia Total Revenue 1,248,537 158,603 70,655 234,800 1,712,595 Revenue Recognition In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers. Since ASU 2014-09 was issued, several additional ASUs have been issued to clarify various elements of the guidance. These standards provide guidance on recognizing revenue, including a five-step model to determine when revenue recognition is appropriate. The Company recognizes revenue when it satisfies a performance obligation by transferring control over a product to a customer. Revenue is measured based on the consideration the Company expects to receive in exchange for those products. In instances where financial acceptance of the product is specified by the customer, revenue is deferred until all acceptance criteria have been met. Revenues are recognized under ASC 606, “Revenue from Contracts with Customers,” in a manner that reasonably reflects the delivery of its products and services to customers in return for expected consideration. The Company generates revenue through the sale of skincare products. Revenue from the sale of skincare products are recognized at the point in time when the Company considered revenue realized or realizable and earned, which is typically when all of the five following criteria are met: (1) the contract with the customer is identifiable (i.e. when a sales transaction has been entered into between the Company and the customer), (2) the performance obligation in the contract is identifiable (i.e. the customer has ordered a known quantity of product to be delivered), (3) the transaction price is determinable (i.e. the customer has agreed to the Company’s price for the products ordered), (4) the Company is able to allocate the transaction price to the performance obligations in the contract, and (5) the performance obligations have been satisfied, which is typically upon delivery of the product to the customer. Transaction prices for performance obligations are explicitly outlined in relevant agreements; therefore, the Company does not believe that significant judgements are required with respect to the determination of the transaction price, including any variable consideration identified. The Company is responsible for providing the products to customers. As a result, the Company is considered the Principal when providing products to customers. As the Company collects payment at the time of the customer order, its contracts do not have a significant financing component. Customers are entitled to replacement or full refund of any damaged or defective product, after the return of the damaged or defective product to the Company. There were no significant returns or refunds during the year ended December 31, 2023 and 2022. Research and development Research and development costs are expensed as incurred in accordance with ASC 730, Research and Development. The Company incurs research and development costs in the pursuit of new products and improving the formulation of existing products. Examples of research costs include laboratory research, studies, surveys, and other activities aimed at acquiring new knowledge. Development costs include expenses incurred in the process of applying research findings or other knowledge to a plan or design for a new product or process. Examples of development costs include engineering, design, testing, and other activities aimed at developing a product or process for commercial production. Development costs may be capitalized if the following criteria are met: (1) technological feasibility has been established, (2) the Company intends to complete the product or process. (3) the Company has the ability to use or sell the product or process, (4) the product or process will generate future economic benefits, and (5) the costs can be reliably measured. As of December 31, 2023 and 2022, the Company has not capitalized any development cost. Marketing and promotion Costs associated with marketing and promoting the Company’s products are expensed when incurred. The Company includes the cost of products given out as samples in marketing and promotion expenses. Leases The Company accounts for leases in accordance with ASC 842, “Leases”. We determine if an arrangement meets the definition of a lease at inception of the contract. Leases are classified as either operating or finance leases. All of the Company’s leases have been assessed as operating leases. Accounting for operating leases, other than short term leases, results in operating lease right-of-use (“ROU”) assets, operating lease liabilities - current, and operating lease liabilities - noncurrent on the balance sheets. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As our lease do not provide an implicit rate, we use our incremental borrowing rate based on the estimated rate of interest for collateralized borrowing over a similar term of the lease payments at commencement date. The operating lease ROU asset also includes any lease payments made and excludes lease incentives. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “Income Taxes”. The asset and liability method provides that deferred income tax assets and liabilities are recognized for the expected future tax consequence of temporary differences between the financial reporting and taxes basis of assets and liabilities, and for operating loss and tax credit carryforwards. Deferred income tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred income tax assets to the amount that it believes more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income tax planning, strategies and results of recent operations. If the Company determines that such deferred tax assets will be recognized in the future in excess of the net recorded amount then the deferred tax asset valuation will be adjusted which would reduce the provision for income taxes. Significant judgments and estimates are required in the determination of the consolidated income tax expense. As of December 31, 2023 and 2022, the Company did not have any amounts recorded pertaining to tax assets or liabilities as the Company has incurred losses since inception and has taken a full valuation allowance against its tax loss carry forwards. In addition, the Company did not have any amounts recorded pertaining to tax expense or recovery. The Company records uncertain tax provisions in accordance with ASC 740 based on a two-step process whereby (1) a determination is made about whether it is more likely than not that the tax positions will be sustained based on the technical merits of the position and (2) for those tax positions that meet the more likely than not recognition threshold, the Company recognizes the largest amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority. As of December 31, 2023 and 2022, the Company did not have any amounts recorded pertaining to uncertain tax positions. The Company recognizes interest and penalties related to uncertain tax positions in office and administrative expense. The Company did not incur any penalties or interest during the years ended December 31, 2023 and 2022. Concentration of Credit Risk Cash, receivables and refundable deposits are the only financial instruments that are potentially subject to credit risk. The Company places its cash in what it believes to be credit-worthy financial institutions. Receivables relate to sales taxes paid that is reimbursable from the Canadian government and timing differences on receiving proceeds from sales transactions processed through customer credit cards. Refundable deposits relate to the Company’s security deposit on lease agreements. Risks and Uncertainties The Company is subject to risks from, among other things, competition associated with the industry in general, regulatory environment, other risks associated with financing, liquidity requirements, rapidly changing customer requirements, limited operating history, foreign currency exchange rates and the volatility of public markets. Contingencies Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company’s management and legal counsel assess such contingent liabilities, and such assessment inherently involves judgement. In assessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought. If the assessment of a contingency indicates it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s consolidated financial statements. If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material would be disclosed. Loss contingencies considered to be remote by management are generally not disclosed unless they involve guarantees, in which case the guarantee would be disclosed. Cash and Cash Equivalents Cash includes cash on hand and cash in demand deposits. Cash equivalents include all highly liquid instruments with original maturities of three months or less. As of December 31, 2023 and 2022, the Company did not hold any cash equivalents. Receivables All receivables under standard terms are due thirty (30) days from the date billed. If the funds are not received within thirty (30) days, the customer is contacted to arrange payment. The Company uses the allowance method to account for uncollectable receivables. As of December 31, 2023 and 2022, there was no allowance for uncollectable receivables recorded. Inventory Inventory consist of raw materials, work-in-progress and finished goods and are valued at the lower of cost or net realizable value. The Company’s manufacturing process involves the production of our proprietary stem cell-derived Elevai Exosomes TM TM Property and Equipment Property and equipment is stated at cost less accumulated depreciation. Renewals and betterments that materially extend the life of assets are capitalized. Expenditures for maintenance and repairs are expensed as incurred. Property and equipment is depreciated using the straight-line method. The estimated useful lives of property and equipment are generally as follows: Lab equipment 7-year straight-line Furniture and fixtures 7-year straight-line Computers 5-year straight-line Impairment of Long-Lived Assets The Company reviews long-lived assets such as equipment for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. If the total of the expected undiscounted future cash flows is less than the carrying value of the asset, a loss is recognized for the excess of the carrying amount over the fair value of the asset. The Company’s policy for property and equipment requires judgement in determining whether the present value of future expected economic benefits exceeds capitalized costs. The policy requires management to make certain estimates and assumptions about future economic benefits related to its operations. Estimates and assumptions may change if new information becomes available. If information becomes available suggesting that the recovery of capitalized cost is unlikely, the capitalized cost is written off/impaired to the consolidated statement of operations. Derivative Financial Instruments The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of its financial instruments, including issued stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the consolidated statement of operations. The Company uses the Black-Scholes option-pricing model to value the derivative instruments at inception and subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is reassessed at the end of each reporting period. Common Stock Warrants The Company classifies as equity any warrants that (i) require physical settlement or net-share settlement or (ii) provide the Company with a choice of net-cash settlement or settlement in its own shares (physical settlement or net-share settlement). The Company classifies as assets or liabilities any warrants that (i) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the Company’s control), (ii) gives the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement) or (iii) that contain reset provisions that do not qualify for the scope exception. The Company assesses classification of its common stock warrants at each reporting date to determine whether a change in classification is required. Warrants classified as liabilities are initially recorded at fair value, with gains and losses arising from changes in fair value recognized in other income (expense) in the consolidated statements of operations at each period end while such instruments remain outstanding. Financial Instruments and Fair Value Measurements The Company analyzes all financial instruments with features of both liabilities and equity under ASC 480, “Distinguishing Liabilities from Equity,” and ASC 815 “Derivatives and Hedging”. ASC 820, “Fair Value Measurements and Disclosures,” requires disclosure of the fair value of financial instruments held by the Company. ASC 825, “Financial Instruments,” defines fair value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The carrying amounts reported in the consolidated balance sheets for receivables and current liabilities each qualify as financial instruments and are a reasonable estimate of their fair values because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest. The three levels of valuation hierarchy are defined as follows: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to asset or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist of cash, receivables, accounts payable and accrued liabilities, notes payable, due to related parties and derivative liabilities. Except for cash and derivative liabilities, the Company’s financial instruments’ carrying amounts, excluding unamortized discounts, approximate their fair values due to their short term to maturity. Cash is measured and recognized at fair value based on level 1 inputs for all periods presented. Derivative liabilities are measured and recognized at fair value based on level 3 inputs. Level 1 Level 2 Level 3 Total December 31, 2023: Cash $ 3,326,851 $ - $ - $ 3,326,851 Derivative liabilities - - 369,158 369,158 $ 3,326,851 $ - $ 369,158 $ 3,696,009 December 31, 2022: Cash $ 1,154,901 $ - $ - $ 1,154,901 Derivative liabilities - - 68,455 68,455 $ 1,154,901 $ - $ 68,455 $ 1,223,356 Loss per Share The Company computes net income (loss) per share in accordance with ASC 260, “Earnings per Share”. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the consolidated statement of operations. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential shares of common stock outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all potential shares if their effect is anti-dilutive. The Company’s preferred stock, stock options and warrants outstanding as of December 31, 2023 and 2022, are considered potential common shares that could dilute earnings per share, but were not included in the diluted loss per share computation because their effect was antidilutive for the periods presented. As a result, there is no difference between the computation of basic and diluted loss per shares for the periods presented. Share-Based Compensation Employees Nonemployees During the years ended December 31, 2023 and 2022, the Company recorded $487,738 and $171,869, respectively, in share-based compensation expense, of which $476,905 and $10,833, and $164,907 and $6,962 , respectively is included in office and administration and research and development, respectively. Determining the appropriate fair value model and the related assumptions requires judgment. During the years ended December 31, 2023 and 2022, the fair value of each option grant was estimated using a Black-Scholes option-pricing model. The expected volatility represents the historical volatility of comparable publicly traded companies in similar industries, adjusted for variables such as stock price, market capitalization and life cycle. Due to limited historical data, the expected term for options granted is equal to the contractual life. The risk-free interest rate is based on a treasury instrument whose term is consistent with the expected life of stock options. The Company has not paid and does not anticipate paying cash dividends on its shares of common stock; therefore, the expected dividend yield is assumed to be zero. New Accounting Standards Recently Adopted Accounting Standards In August 2020, the FASB issued ASU 2020-06, ASC Subtopic 470-20 “Debt—Debt with Conversion and Other Options” and ASC subtopic 815-40 “Hedging—Contracts in Entity’s Own Equity”. The standard reduced the number of accounting models for convertible debt instruments and convertible preferred stock. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for a scope exception from derivative accounting; and (2) convertible debt instruments issued with substantial premiums for which the premiums are recorded as paid-in capital. The amendments in this update are effective for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. The adoption of this standard did not have a significant impact on the Company’s consolidated financial statements. In March 2022, the FASB issued ASU 2022-02, ASC Subtopic 326 “Credit Losses”: Troubled Debt Restructurings and Vintage Disclosures. Since the issuance of Accounting Standards Update No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, the Board has provided resources to monitor and assist stakeholders with the implementation of Topic 326. Post-Implementation Review (PIR) activities have included forming a Credit Losses Transition Resource Group, conducting outreach with stakeholders of all types, developing educational materials and staff question-and-answer guidance, conducting educational workshops, and performing an archival review of financial reports. ASU No. 2022-02 is effective for annual and interim periods beginning after December 15, 2022. The adoption of this standard did not have a significant impact on the Company’s consolidated financial statements. Recently Issued Accounting Standards The Company assesses the adoption impacts of recently issued, but not yet effective, accounting standards by the Financial Accounting Standards Board on the Company’s consolidated financial statements. In June 2022, the FASB issued ASU 2022-03, ASC Subtopic 820 “Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions”. The FASB is issuing this Update (1) to clarify the guidance in Topic 820, Fair Value Measurement, when measuring the fair value of an equity security subject to contractual restrictions that prohibit the sale of an equity security, (2) to amend a related illustrative example, and (3) to introduce new disclosure requirements for equity securities subject to contractual sale restrictions that are measured at fair value in accordance with Topic 820. Stakeholders asserted that the language in the illustrative example resulted in diversity in practice on whether the effects of a contractual restriction that prohibits the sale of an equity security should be considered in measuring that equity security’s fair value. Some stakeholders apply a discount to the price of an equity security subject to a contractual sale restriction, whereas other stakeholders consider the application of a discount to be inappropriate under the principles of Topic 820. For public business entities, the amendments in this Update are effective for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The Company does not expect the standard to have a significant impact on its consolidated financial statements.

Receivables

Receivables	12 Months Ended
Receivables	Dec. 31, 2023
Receivables [Abstract]
Receivables	4. Receivables As of December 31, 2023 and 2022, receivables consisted of the following: December 31, December 31, Trade receivable $ 33,089 $ 4,180 Sales taxes receivable 3,072 8,674 $ 36,161 $ 12,854 The Company records sales taxes receivable for recoverable sales taxes paid on eligible purchases in its Canadian subsidiary. As at December 31, 2023, and December 31, 2022, the Company recorded a provision for doubtful accounts of $ nil nil

Prepaids and Deposits

Prepaids and Deposits	12 Months Ended
Prepaids and Deposits	Dec. 31, 2023
Prepaids and Deposits [Abstract]
Prepaids and Deposits	5. Prepaids and Deposits As of December 31, 2023 and 2022, prepaid and deposits consisted of the following: December 31, December 31, Prepaid expenses $ 957,645 $ 89,819 Deposits 113,893 24,376 Deferred share issuance and listing expense - 50,000 $ 1,071,538 $ 164,195 Prepaids and deposits - current 1,060,765 153,422 Deposits- non-current 10,773 10,773 As of December 31, 2023 and 2022, the security deposit on the Company’s long term lease in the amount of $10,773 and $10,773, respectively, is classified as a non-current deposit on the balance sheet.

Inventory

Inventory	12 Months Ended
Inventory	Dec. 31, 2023
Inventory [Abstract]
Inventory	6. Inventory As of December 31, 2023 and 2022, inventory consisted of the following: December 31, December 31, Raw materials $ 279,514 $ 81,133 Work in progress 147,906 116,984 Finished goods 68,247 32,028 $ 495,667 $ 230,145 Cost of inventory recognized as expense in cost of sales for the years ended December 31, 2023 and 2022, totaled $363,082 and $251,580, respectively. In addition, the cost of inventory relating to samples given out and expensed in marketing and promotion for the year ended December 31, 2023 and 2022 totaled $124,376 and $36,501, respectively. As at December 31 2023, and December 31, 2022, the Company recorded an allowance for inventory of $ nil nil

Property and Equipment

Property and Equipment	12 Months Ended
Property and Equipment	Dec. 31, 2023
Property and Equipment [Abstract]
Property and equipment	7. Property and Equipment Equipment Furniture Computers Total Cost Balance, December 31, 2021 $ 32,482 $ - $ - $ 32,482 Additions 24,222 8,365 2,940 35,527 Disposal (6,188 ) - - (6,188 ) Foreign currency translation - - (181 ) (181 ) Balance, December 31, 2022 $ 50,516 $ 8,365 $ 2,759 $ 61,640 Additions 2,658 8,533 - 11,191 Disposal - Foreign currency translation 61 61 Balance, December 31, 2023 $ 53,174 $ 16,898 $ 2,820 $ 72,892 Accumulated depreciation Balance, December 31, 2021 $ 2,757 $ - $ - $ 2,757 Depreciation 5,437 548 527 6,512 Disposal (1,142 ) - - (1,142 ) Foreign currency translation - - (22 ) (22 ) Balance, December 31, 2022 $ 7,052 $ 548 $ 505 $ 8,105 Depreciation 8,680 2,414 555 11,649 Foreign currency translation 19 19 Balance, December 31, 2023 $ 15,732 $ 2,962 $ 1,079 $ 19,773 Net book value December 31, 2022 $ 43,464 $ 7,817 $ 2,254 $ 53,535 December 31, 2023 $ 37,442 $ 13,936 $ 1,741 $ 53,119 During the years ended December 31, 2023 and 2022, the Company capitalized depreciation of $1,354 and $1,478, respectively as part of the production of inventory.

Operating lease

Operating lease	12 Months Ended
Operating lease	Dec. 31, 2023
Operating Lease [Abstract]
Operating lease	8. Operating Lease During 2022, the Company entered into a noncancelable operating lease that includes two property location, one which is being used as the Company’s office and the other as its lab for research and development and the production of inventory. The lease had a commencement date of June 1, 2022 and expires on May 31, 2025, after which the term will continue on a month-to-month basis. On July 3 rd The Company recognized a total lease cost related to its noncancelable operating lease of $142,741 and $73,802 for the year ended December 31, 2023, and 2022, respectively. The lease cost has been allocated as follows based on the square footage of each property location. December 31, December 31, Office space, recorded in office and administration 104,928 $ 51,745 Lab space, recorded in research and development 31,010 19,004 Lab space, capitalized to production of inventory 6,803 3,053 142,741 $ 73,802 As of December 31, 2023 and December 31, 2022, the Company recorded a security deposit of $10,773 (note 5). Future minimum lease payments under the Company’s operating lease that has an initial noncancelable lease term in excess of one year at December 31, 2023 are as follows: Year ended December 31, Total 2024 161,721 2025 67,384 Thereafter - 229,105 Less: Imputed interest (18,616 ) Operating lease liability 210,489 Operating lease lability – current 145,000 Operating lease lability – non-current $ 65,489 On July 3rd, 2023, the Company amended the terms of the previously entered lease agreement on July 4, 2022 to acquire more space. Rent shall increase to $13,476.75 per month commencing July 1, 2023. The Company used a discount rate of 11.50% upon the remeasurement of the lease liability on July 1, 2023, compared to an original discount rate of 8% on lease commencement, as its incremental cost of borrowing due to the amendment. The remaining lease term as of December 31, 2023, is 1.42 years (December 31, 2022 – 2.42 years).

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	12 Months Ended
Accounts Payable and Accrued Liabilities	Dec. 31, 2023
Accounts Payable and Accrued Liabilities [Abstract]
Accounts payable and accrued liabilities	9. Accounts Payable and Accrued Liabilities As of December 31, 2023 and 2022, accounts payable and accrued liabilities consisted of the following: December 31, December 31, Accounts payable $ 596,147 $ 210,840 Accrued liabilities 73,228 33,864 $ 669,375 $ 244,704

Notes Payable

Notes Payable	12 Months Ended
Notes Payable	Dec. 31, 2023
Notes Payable [Abstract]
Notes Payable	10. Notes Payable In April and May 2022, the Company issued promissory notes to five investors (including two related parties of the Company) for a total amount of $183,970. The promissory notes carried simple interest at a rate of 8% per annum. On July 15 2022, the promissory notes and accrued interest of $2,614, converted into the Series A financing round in accordance with the original terms of the agreements. The conversion price was set at $0.80 (60% of the Series A preferred shares financing round price) and as a result the noteholders received 231,828 Series A preferred shares. In addition, the conversion terms contained a 100% warrant coverage ratio resulting in the note holders receiving 231,828 common stock purchase warrants with an exercise price of $2.01 (150% of the Series A financing round price).

Derivative Liabilities

Derivative Liabilities	12 Months Ended
Derivative Liabilities	Dec. 31, 2023
Derivative Liabilities [Abstract]
Derivative liabilities	11. Derivative liabilities On July 15, 2022, the Company issued 231,828 common stock purchase warrants with an exercise price of $2.01 as part of the conversion of promissory notes (Note 10). On November 21, 2023, the Company completed its Initial Public Offering (“IPO”) (Note 12) and issued 75,000 warrants (the “IPO warrants”). The IPO warrants are exercisable into one common share of the Company at $4 per share and expire on November 21, 2028. We analyzed the common stock purchase warrants issued as partial settlement of the promissory notes payable and the IPO warrants against the requirements of ASC 480, Distinguishing Liabilities from Equity, and determined that the warrants should be classified as financial liabilities since the terms allows for a cashless net share settlement at the option of the holder. ASC 815, Derivatives and Hedging, requires that the warrants be accounted for as derivative liabilities with initial and subsequent measurement at fair value with changes in fair value recorded as other income (expense). A continuity of the Company’s common stock purchase derivative liability warrants is as follows: Derivative December 31, 2021 $ - Addition of new derivatives recognized as partial settlement of promissory notes 55,701 Change in fair value of derivative liabilities 12,754 Outstanding, December 31, 2022 $ 68,455 Addition of new derivatives during IPO 229,437 Change in fair value of derivative liabilities 71,266 Outstanding, December 31, 2023 $ 369,158 We determined our derivative liabilities to be a Level 3 fair value measurement and used the Black-Scholes Option Pricing Model to calculate the fair value as of initial recognition and as of December 31, 2023 and 2022. The Black-Scholes Option Pricing Model requires six basic data inputs: the exercise or strike price, expected time to expiration or exercise, the risk-free interest rate, the current stock price, the estimated volatility of the stock price in the future, and the dividend rate. Changes to these inputs could produce a significantly higher or lower fair value measurement. The following assumptions were used in the Black-Scholes option pricing model: December 31, November 21, December 31, July 15, Risk-free interest rate 3.84 - 4.01% 4.41% 4.73% 3.12% Expected life 1 3.32 – 4.90 years 5 years 0.75 years 0.6 years Expected dividend rate 0.00% 0.00% 0.00% 0.00% Expected volatility 100% 100% 100% 100.00% As of December 31, 2023, the following warrants were outstanding: Outstanding Expiry date 1 Weighted average exercise price ($) 75,840 April 27, 2027 2.01 63,037 April 27, 2027 2.01 80,388 April 27, 2027 2.01 12,563 April 27, 2027 2.01 75,000 November 21, 2028 4.00 306,828 2.49 As of December 31, 2023 and December 31, 2022, the weighted average life of derivative liability warrants outstanding was 3.71 and 4.36 years, respectively. 1 On April 28, 2023, the Company amended the warrant agreements for the 231,828 derivative liability warrants outstanding. The amendment removed the clause to automatically convert warrants to shares on IPO date and all warrants were given an expiry date of April 27, 2027. This led to an increase in the expected life input in the Black-Scholes model as of December 31, 2023 compared to December 31, 2022, when the Company used the expected IPO date to calculate the expected life of the warrants.

Equity

Equity	12 Months Ended
Equity	Dec. 31, 2023
Equity [Abstract]
Equity	12. Equity Common Stock Authorized As of December 31, 2023 and December 31, 2022, the Company had 300,000,000 and 19,000,000 common stock authorized, respectively, each having a par value of $0.0001. Issued and outstanding As of December 31, 2023 and 2022, the Company had 17,329,615 and had 9,568,475 shares issued and outstanding, respectively Transactions during the year ended December 31, 2023 On January 6, 2023, the Company issued 62,500 common stock upon the exercise of 62,500 stock options with an exercise price of $0.60 per common stock for $37,500, of which $6 was recognized in common stock and the remaining $37,494 in additional paid-in capital. On March 2, 2023, the Company issued 250,000 common stock and 250,000 common stock purchase warrants for $750,000, of which $25 was recognized in common stock and the remaining $749,975 in additional paid-in capital. These warrants are accounted for as equity warrants. On April 14, 2023, the Company issued 97,861 common stock, of which $10 was recognized in common stock and the remaining $293,579 in additional paid-in capital. On May 15, 2023, the Company issued 10,000 common stock, of which $1 was recognized in common stock and the remaining $29,999 was recognized in additional paid-in capital. On August 25, 2023, the Company issued 46,666 common stock, of which $5 was recognized in common stock and the remaining $139,995 was recognized in additional paid-in capital. On September 13, 2023, the Company issued 83,882 common stock and 99,998 common stock purchase warrants, of which $8 was recognized in the common stock and the remaining $249,996 was recognized in additional paid-in capital. These warrants are accounted for as equity warrants. On November 21, 2023, the Company completed its IPO and issued 1,500,000 common shares, of which $150 was recognized in common stock and the remaining $5,999,850 was recognized in additional paid in capital. The gross proceeds of the offering were $6,000,000. The Company issued 75,000 underwriter warrants in connection with the IPO exercisable at $4 per warrant (Note 11). Additionally, the 213,730 series 1 preferred shares, 3,635,252 series 2 preferred shares, and 1,861,799 series A preferred shares were converted to common shares on a 1:1 basis. This conversion resulted in accordance with the original terms of the preferred shares and as such no gain or loss were recorded on the conversion. This resulted in the Company issuing a total of 5,710,781 common shares. In connection with the IPO financing, the Company paid share issuance costs of $762,194 consisting of $730,000 in underwriting fees, and $32,194 in other directly related expenses. The Company also incurred listing expenses in the amount of $450,079 in connection with its IPO. Transactions during the year ended December 31, 2022 On December 13, 2022, the Company issued 41,667 common stock upon the exercise of 41,667 stock options with an exercise price of $0.60 per common stock for $25,000, of which $5 was recognized in common stock and the remaining $24,995 in additional paid-in capital. Preferred Stock Authorized As of December 31, 2023, the Company had 75,000,000 of all preferred stock authorized, each having a par value of $0.0001 per stock As of December 31, 2022, the Company had 213,730 stock of Series Seed 1 preferred stock authorized, each having a par value of $0.0001 per stock. As of December 31, 2022, the Company had 3,635,252 stock of Series Seed 2 preferred stock authorized, each having a par value of $0.0001 per stock. As of December 31, 2022, the Company had 2,982,003 stock of Series A preferred stock authorized, each having a par value of $0.0001 per stock. The holders of Preferred Stock shall have the right to convert their shares of Preferred Stock, at any time, into shares of Common Stock at a conversion price of 1:1. Issued and outstanding As of December 31, 2023 and 2022, the Company had Nil As of December 31, 2023 and 2022, the Company had Nil As of December 31, 2023 and 2022, the Company had Nil Transactions during the year ended December 31, 2023 On November 21, the Company completed its IPO and converted the 213,730 series 1 preferred shares, 3,635,252 series 2 preferred shares, and 1,861,799 series A preferred shares into common shares on a 1:1 basis. Transactions during the year ended December 31, 2022 On July 15, 2022, the Company closed the first tranche of its Series A Financing and issued 1,090,029 Series A preferred shares for gross proceeds of $1,462,146, of which $109 was recognized in preferred stock and the remaining $1,462,037 in additional paid-in capital. In addition, the Company issued 231,828 Series A preferred shares and 231,828 common stock purchase warrants upon conversion of $186,584 of promissory notes and accrued interest, of which $23 was recognized in preferred stock, $55,701 as derivative liabilities at fair value, and the remaining $130,860 in additional paid-in capital. On July 27, 2022, the Company closed the second tranche of its Series A Financing and issued 349,790 Series A preferred shares for gross proceeds of $469,207, of which $35 was recognized in preferred stock and the remaining $469,172 in additional paid-in capital. On August 4, 2022, the Company closed the third tranche of its Series A Financing and issued 111,884 Series A preferred shares for gross proceeds of $150,080, of which $11 was recognized in preferred stock and the remaining $150,069 in additional paid-in capital. On October 10, 2022, the Company closed the fourth tranche of its Series A Financing and issued 78,268 Series A Preferred shares for gross proceeds of $104,988, of which $8 was recognized in preferred stock and the remaining $104,980 in additional paid-in capital. The Company incurred shared issuance cost of $33,132 in connection with its Series A Financing which has been recorded as a deduction from additional paid-in capital. Equity Warrants Transactions during the year ended December 31, 2023 On March 2, 2023, the Company issued 250,000 common stock and 250,000 common stock purchase warrants. Each warrant is exercisable at $3.00 per common stock. The warrants shall be exercisable, in whole or in part at the issue date but such exercisability shall cease upon the date of the Company’s IPO and listing of its common shares on the Nasdaq Capital Market or other Trading Market and shall continue to be exercisable in whole or in part immediately after the Lock-up Period but no later than the Warrant Expiration Date or Accelerated Warrant Expiration Date (the “Exercise Period”). In the event of the Company’s initial public offering and listing of shares of its common stock on a Trading Market, the Company shall notify the holder at least fifteen (15) calendar days prior to the consummation of such IPO. “Trading Market” shall mean a “national securities exchange” that has registered with the SEC under Section 6 of the Securities Exchange Act of 1934. The Expiration Date shall be the earlier of (i) three years and one hundred eighty (180) days from the issue date (the “Warrant Expiration Date”) or (ii) upon the Company’s reasonable judgment and written notice to the purchaser, of the Company’s option to accelerate the Warrant Expiration Date whereby upon purchaser’s receipt of the Company’s written notice of acceleration during the Exercise Period, the Purchaser’s option to exercise any number of warrants shall occur no later than fourteen (14) days following the receipt of the written notice of acceleration (the “Accelerated Warrant Expiration Date”). For the avoidance of doubt, it shall be reasonable for the Company to accelerate the Expiration Date of this warrant to coincide with transactions including, but not limited to (i) a change of control including but not limited to the voluntary or involuntary sale, assignment, transfer or other disposition, or transfer by operation of law, of more than 50% of any direct or indirect equity interest of the Company; or (ii) a subsequent capital financing other than the IPO consisting of but not limited to an offer or proposal for, or indication of interest in, the issuance of debt or the capital stock of the Company. On September 13, 2023, the Company issued 83,332 common stock and 99,998 common stock purchase warrants. Each warrant is exercisable at $3.00 per common stock. The Warrants shall be exercisable, in whole or in part immediately upon issuance, but such exercisability shall cease upon the date of the Company’s initial public offering (the “IPO”) and listing of its Common Shares on the Nasdaq Capital Market or other Trading Market (as defined herein) and will only become exercisable after the expiration of one hundred eighty (180) days following the Company’s initial public offering (the “Lock-up Period”). The expiration date shall be three years and one hundred eighty (180) days following the issuance of the Warrant Shares. Transactions during the year ended December 31, 2022. There was no equity warrant activity during the year ended December 31, 2022. As of December 31, 2023, the following equity warrants were outstanding: Outstanding Expiry date Weighted average exercise price ($) 250,000 August 28, 2026 3.00 99,998 March 12, 2027 3.00 349,998 3.00 As of December 31, 2022, there were no equity warrants outstanding. As of December 31, 2023, and December 31, 2022, the weighted average life of equity warrants outstanding was 2.81 and Nil years Stock Options The Company has a stock option plan included in the Company’s 2020 Equity Incentive Plan (the “Plan”) where the Board of Directors or any of its committees can grant Incentive Stock Options, Nonstatutory Stock Options, and Restricted Stock to employees, advisors and directors of the Company. As of December 31, 2023 and 2022, the aggregate number of shares allocated and made available for issuance pursuant to stock options granted under the Plan shall not exceed 1,734,188 shares. The plan shall remain in effect until it is terminated by the Board of Directors. Transactions during the year ended December 31, 2023 On February 1, 2023, the Company granted 10,000 stock options with a contractual life of ten years and an exercise price of $5.00 per common stock. These stock options were valued at $10,767 using the Black-Scholes Option Pricing Model. The options vest 25% on the first anniversary of the grant date and the remaining 75% vest evenly over 36 months thereafter. From May 12, 2023 to June 30, 2023, the Company granted 222,500 stock options (includes 80,000 each to two of its newly appointed independent directors) with a contractual life of ten years and an exercise price of $5.00 per common stock. These stock options were valued at $584,787 using the Black-Scholes Option Pricing Model. The options vest 25% on the first vesting date and the remaining 75% vest evenly over 36 months thereafter. On June 30, 2023, the Company cancelled and reissued 80,000 options previously issued to an advisor of the Company upon their appointment as a director effective June 1, 2023. The cancelled and re-issued options had the same exercise price of $5.00 per common stock and the same vesting terms and expiry date, and as such the cancellation and reissuance had no impact on the Company’s consolidated financial statements. On July 1, 2023, the Company granted 1,500 stock options with a contractual life of ten years and an exercise price of $5.00 per common stock. These stock options were valued at $3,940 using the Black-Scholes Option Pricing Model. The options vest 25% on the first vesting date and the remaining 75% vest evenly over 36 months thereafter. Transactions during the year ended December 31, 2022 On April 25, 2022, the Company granted 45,000 stock options with a contractual life of ten years and exercise price of $0.60 per common stock. These stock options were valued at $11,617 using the Black-Scholes Option Pricing Model. The options vest 25% on the first anniversary of the grant date and the remaining 75% vest evenly over 36 months thereafter. From June 1, 2022 to November 1, 2022, the Company granted 262,000 stock options with a contractual life of ten years and exercise price of $1.34 per common stock. These stock options were valued at $317,652 using the Black-Scholes Option Pricing Model. The options vest 25% on the first anniversary of the grant date and the remaining 75% vest evenly over 36 months thereafter. From September 1, 2022 to December 12, 2022, the Company granted 105,000 stock options with a contractual life of ten years and exercise price of $5.00 per common stock. These stock options were valued at $115,868 using the Black-Scholes Option Pricing Model. The options vest 25% on the first anniversary of the grant date and the remaining 75% vest evenly over 36 months thereafter. The following assumptions were used in the Black-Scholes option pricing model: December 31, December 31, Risk-free interest rate 3.39% -3.86% 2.81% - 4.07% Expected life 10 years 10 years Expected dividend rate 0.00% 0.00% Expected volatility 100% 100% Forfeiture rate 0.00% 0.00% The continuity of stock options for the years ended December 31, 2023 and 2022 is summarized below: Number of Weighted average Outstanding, December 31, 2021 1,133,334 $ 0.60 Granted 412,000 2.19 Forfeited (137,500 ) 0.60 Exercised (41,667 ) 0.60 Outstanding, December 31, 2022 1,366,167 1.08 Granted 234,000 5.00 Forfeited (14,583 ) 0.60 Exercised (62,500 ) 0.60 Outstanding, December 31, 2023 1,523,084 1.71 As of December 31, 2023, the following options were outstanding, entitling the holders thereof the right to purchase one common stock for each option held as follows: Outstanding Vested Expiry date Weighted average exercise price ($) 841,667 613,722 February 8, 2031 0.60 35,417 35,417 February 27, 2031 0.60 45,000 18,750 April 25, 2032 0.60 16,000 6,000 June 1, 2032 1.34 110,000 38,958 July 1, 2032 1.34 100,000 33,333 August 8, 2032 1.34 16,000 2,708 September 30, 2032 1.34 80,000 25,000 September 30, 2032 5.00 10,000 2,918 October 15, 2032 1.34 10,000 5,000 November 1, 2032 1.34 5,000 1,354 November 1, 2032 5.00 20,000 5,000 December 12, 2032 5.00 10,000 - February 1, 2033 5.00 50,000 - April 16, 2033 5.00 80,000 - May 1, 2033 5.00 80,000 - January 25, 2033 5.00 10,000 - June 27, 2033 5.00 2,500 - July 10, 2033 5.00 1,500 - July 1, 2033 5.00 1,523,084 788,160 2.62 As of December 31, 2023 and 2022, the weighted average life of stock options outstanding was 7.84 years and 8.58 years, respectively. During the years ended December 31, 2023 and 2022, the Company recorded $487,738 and $171,869, respectively, in share-based compensation expense, of which $476,905 and $10,833, and $164,907 and $6,962 , respectively is included in office and administration and research and development, respectively.

Related Party Transactions

Related Party Transactions	12 Months Ended
Related Party Transactions	Dec. 31, 2023
Related Party Transactions [Abstract]
Related Party Transactions	13. Related Party Transactions Related parties consist of the following individuals and corporations: ● Braeden Lichti, Chairman and former President, significant shareholder through BWL Investments Ltd. Resigned as President effective October 11, 2022. ● Jordan Plews, CEO and Director, significant shareholder through JP Bio Consulting LLC ● Graydon Bensler, CFO and Director ● Yi Guo, Former Director, resigned effective September 29, 2022 ● Tim Sayed, Chief Medical Officer ● Brenda Buechler, Chief Marketing Officer ● Christoph Kraneiss, Chief Commercial Officer ● Jeffrey Parry, Director (appointed June 1, 2023) ● Julie Daley, Director (appointed June 1, 2023) ● Crystal Muilenburg, Director (appointed June 1, 2023) ● GB Capital Ltd., controlled by Graydon Bensler ● JP Bio Consulting LLC, significant shareholder and controlled by Jordan Plews ● BWL Investments Ltd., significant shareholder and controlled by Braeden Lichti ● Northstrive Companies Inc., controlled by Braeden Lichti Key management personnel include those persons having authority and responsibility for planning, directing, and controlling the activities of the Company as a whole. The Company has determined that key management personnel consist of members of the Company’s Board of Directors, corporate officers, and individuals with more than 10% control. Remuneration attributed to key management personnel are summarized as follows: December 31, December 31, Consulting fees $ 230,000 $ 215,078 Salaries 633,957 403,180 Share-based compensation 357,349 129,980 $ 1,221,306 $ 748,238 During the year ended December 31, 2023, the Company incurred consulting fees of $110,000 (December 31, 2022 - $95,078) to GB Capital Ltd., a company controlled by Graydon Bensler, CFO and Director. In addition, the Company incurred consulting fees of $120,000 (December 31, 2022 - $120,000) to Northstrive Companies Inc., a company controlled by the Company’s Chairman and former President. Jordan Plews, CEO and Director, earned a Salary of $223,646 and $222,446 respectively during the year ended December 31, 2023 and 2022 (includes employer taxes of $23,646 and $12,446, respectively). Brenda Buechler, Chief Marketing Officer, earned a Salary of $212,913 and $107,937, respectively during the year ended December 31, 2023 and 2022 (includes employer taxes of $22 Christoph Kraneiss, Chief Commercial Officer, earned a Salary of $197,398 and $72,792, respectively during the year ended December, 2023 and 2022 (includes employer taxes of $17,398 and $5,292, respectively). On February 9, 2021, the Company granted 800,000 stock options to four related parties (200,000 stock options each) with a contractual life of ten years and exercise price of $0.60 per share of common stock. These stock options were valued at $203,972 using the Black-Scholes Option Pricing Model. The options vest 25% on the first anniversary of the grant date and the remaining 75% vest evenly over 36 months thereafter. On June 1, 2023, the Company granted 160,000 stock options to directors of the company (80,000 stock options each) with a contractual life of ten years and exercise price of $5.00 per share of common stock. These stock options were valued at $420,521 using the Black-Scholes Option Pricing Model. The options vest 25% on the first anniversary of the grant date and the remaining 75% vest evenly over 36 months thereafter. On June 1, 2023, the Company cancelled and re-issued 80,000 stock options to a director of the company with a contractual life of ten years and exercise price of $5.00 per share of common stock. The cancelled and re-issued options had the same exercise price of $5.00 per common stock and the same vesting terms and expiry date, and as such the cancellation and reissuance is not expected to impact on the Company’s consolidated financial statements. (Note 12). Details of the fair value of the options granted to each individual and the related expense recorded for the year ended December 31, 2023 and 2022 are as follow: On July 20, 2021, the Company granted 200,000 stock options to a related party, Yi Guo, former Director, with a contractual life of ten years and exercise price of $0.60 per share of common stock. These stock options were valued at $51,014 using the Black-Scholes Option Pricing Model. The options vest 25% on the first anniversary of the grant date and the remaining 75% vest evenly over 36 months thereafter. On October 17, 2022, Yi Guo resigned from the board of directors of the Company and as a result, 137,500 unvested options were forfeited. The remaining 62,500 vested option remain exercisable for 3 months after the resignation. The share-based compensation expense recorded for the years ended December 31, 2023 and 2022 relating to these stock options was Nil During 2023, the Company granted 250,000 stock options to two related parties (150,000 stock options to Brenda Buechler, Chief Marketing Officer, and 100,000 options to Christoph Kraneiss, Chief Commercial Officer) with a contractual life of ten years and weighted average exercise price of $1.22 per share of common stock. These stock options were valued at $264,906 using the Black-Scholes Option Pricing Model. The options vest 25% on the first anniversary of the grant date and the remaining 75% vest evenly over 36 months thereafter. Details of the fair value granted to each individual and the related expense recorded for the year ended December 31, 2023 is as follow: December 31, December 31, Fair value of Braeden Lichti, Former Chairman and President $ 6,563 $ 14,181 $ 50,995 Graydon Bensler, CFO and Director 6,563 14,181 50,995 Jordan Plews, CEO and Director 6,563 14,181 50,995 Tim Sayed, Chief Medical Officer 6,563 14,181 50,995 Jeffrey Parry, Director 29,855 - 107,669 Julie Daley, Director 98,613 - 210,245 Crystal Muilenburg, Director 82,252 - 210,245 Brenda Buechler, Chief Marketing Officer 62,705 - 143,671 Christoph Kraneiss, Chief Commercial Officer 57,672 - 121,243 $ 357,349 $ 56,724 $ 997,053 As of December 31, 2023 and 2022, the Company had $22,455 and $142,705, respectively due to companies controlled by Braeden Lichti, of which $22,455 and $22,705, respectively is unsecured, non-interest bearing and are due on demand. As of December 31, 2023, the Company had $34,378 (December 31, 2022 - $7,165) in consulting fees due to Graydon Bensler, CFO and Director, $15,143 (December 31, 2022 - $1,485) due to companies controlled by Braeden Lichti, and $4,272 and $879 (December 31, 2022 - $2,971 and $ Nil

Income Tax

Income Tax	12 Months Ended
Income Tax	Dec. 31, 2023
Income Tax [Abstract]
Income Tax	14. Income Tax During the years ended December 31, 2023 and 2022, there is $ Nil Nil The following are the components of income before income tax reflected in the Consolidated Statement of Operations and Comprehensive Loss for the years ended December 31, 2023 and 2022: Component of Loss Before Income Tax December 31, December 31, Net loss before income tax $ (4,301,517 ) $ (1,800,268 ) Effective tax rate 27.87 % 27.87 % Expected recovery (1,198,833 ) (501,735 ) Share-based compensation 135,947 47,906 Other non-deductible items 19,864 3,555 Foreign exchange (2,168 ) 3,602 Tax rate differences 1,031 1,292 Change in valuation allowance 1,044,159 445,380 Tax expense (recovery) - - Deferred income taxes arise from temporary differences between the tax and financial statement recognition of revenue and expense. In evaluating the ability to recover the deferred tax assets within the jurisdiction from which they arise, the Company considered all available positive and negative evidence, including scheduled reversals of deferred tax liabilities, projected future taxable income, tax planning strategies, and recent financial operations. In projecting future taxable income, the Company began with historical results adjusted for changes in accounting policies and incorporates assumptions including the amount of future pretax operating income, the reversal of temporary differences, and the implementation of feasible and prudent tax planning strategies. These assumptions require significant judgement about the forecasts of future taxable income and are consistent with the plans and estimates the Company is using to manage the underlying businesses. In evaluating objective evidence that historical results provide, the Company consider three years of cumulative operating income (loss). During the year ended December 31, 2023, the Company had aggregate net operating losses for income tax purposes of $4,168,622 (2022 – $1,615,645) to offset future taxable income in the United States and Canada. As of December 31, 2023, the deferred tax asset related to these loss carry forwards amounted to approximately $1,710,000 (2022 - $662,000) and were fully reserved. Management believes that it is not yet more likely than not that these assets will be realized in the near future.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Dec. 31, 2023
Commitments and Contingencies [Abstract]
Commitments and Contingencies	15. Commitments and Contingencies There were no commitments as of December 31, 2023 and 2022 or during the years then ended. The Company had an ongoing dispute with a vendor regarding unpaid invoices. The Company disputed the services claimed to have been rendered by the vendor. In May 2023, the Company and the vendor agreed to settle the matter, resulting in the Company agreeing to pay a final settlement of Cnd$12,500 (approximately $9,225), an amount that is significantly less than the unpaid invoices originally claimed by the vendor. The Company included the settlement amount in accrued liabilities as of December 31, 2022 and the amount was paid over to the vendor during the year ended December 31, 2023. Upon the Company’s initial registration of cosmetic products with Health Canada in 2022, the Canadian health ministry confirmed that the ingredients contained in the cosmetic products were permitted for use in cosmetics in Canada, and our cosmetic products as sold were compliant with any applicable requirements of the Food and Drugs Act (Canada) and Cosmetic Regulations pursuant to the Food and Drugs Act (Canada) with respect to all ingredients and composition, including that none of the ingredients contained therein were named on the Cosmetic Ingredient Hotlist (as published by Health Canada). Health Canada is responsible for regulation of the sale of cosmetics under the Food and Drugs Act and Cosmetic Regulations, including the interpretation of what may be represented on labels and in promotional materials regarding the claimed properties of cosmetic products. The Company markets its products in Canada as cosmetics under the Food and Drugs Act, having submitted cosmetic notifications to Health Canada for both products as required by the Cosmetic Regulations. There is no pre-market approval required from Health Canada to market a cosmetic in Canada. In March 2024, The Company received correspondence from Health Canada, advising that Health Canada had reviewed certain undisclosed information about the Company’s products. Health Canada advised that based on this review, the products did not meet Health Canada’s interpretation of the conditions required to market a cosmetic in Canada. In response to Health Canada’s communication, The Company has engaged Health Canada to obtain clarity about the review and how the products can be marked in Canada. Depending on the outcome of the Company’s engagement with Health Canada, the Company’s products could be subject to additional regulatory requirements in order to be advertised or sold in Canada. Prior to receiving the March 2024 notice, our distribution agreement partner’s sales in Canada contributed $158,603 to our total revenue of $1,712,595, representing about 9.26% of total revenue for the year ended December 31, 2023. As of March 18, 2024, the Company has voluntarily stopped sale of its products in Canada. The Company is working with Canadian regulatory and legal counsel to explore options to rectify the issues raised. This will impede sales in Canada until resolved and raises concerns about our future collaboration with our distributor, Evolve Medical Inc.

Concentrations

Concentrations	12 Months Ended
Concentrations	Dec. 31, 2023
Concentrations [Abstract]
Concentrations	16. Concentrations Customers For the year ended December 31, 2023, the Company recorded 34% of its revenue from its 3 largest customers. The Company’s largest customer, representing $234,800 of revenue, relates to sales to a wholesaler during the period. During the year ended December 31, 2022, the Company recorded 54% of its revenue from its two largest customers, each representing 45% and 9% respectively. The Company’s largest customer, representing $344,018 of revenue, relates to a white label distributor agreement signed during the year. As of December 31, 2023, the Company had $49 receivables due from these customers and $7,500 in customer deposits were received from its largest customer. The Company expects its dependence on these major customers to decrease over time as it enters into additional distributor agreements and builds out its sales team. Suppliers During the year end December 31, 2023, and 2022, the Company had 3 key suppliers that represented approximately 73% and 3 key suppliers that represented approximately 64%, respectively, of the cost incurred in the purchase and production of inventory. The table below represents a breakdown of each supplier as a percentage of the cost incurred (Suppliers are shown from largest to smallest and does not necessarily represent the same suppliers period over period): December 31, December 31, Supplier 1 32 % 39 % Supplier 2 29 % 14 % Supplier 3 12 % 11 % 73 % 64 % The Company continually evaluates the performance of its suppliers and the availability of alternatives to substitute or supplement its inventory production supply chain. The Company believes that a breakdown in supply from one of its key suppliers would be overcome in a short amount of time given the availability of alternatives.

Subsequent Events

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2023
Subsequent Events [Abstract]
Subsequent Events	17. Subsequent Events Management has evaluated events subsequent to the year ended December 31, 2023 up to March 28, 2024, for transactions and other events that may require adjustment of and/or disclosure in the consolidated financial statements. From January 2 to February 13, 2024, the Company issued 12,500 stock options to purchase common stock of the company at an exercise price equal to $5.00 per share that mature in 10 years. On March 6, 2024, Health Canada notified the Company that it has classified the Company’s products as a drug. This classification could impede sales in Canada and raises concerns about our future collaboration with our distributor, Evolve Medical Inc (Note 15) On March 6, 2024, the Company issued 80,000 stock options to purchase common stock of the Company at an exercise price equal to $1.00 per share that mature in 10 years. Additionally, 160,000 stock options previously issued were repriced from $5.00 per share to $1.00 per share.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	12 Months Ended
Pay vs Performance Disclosure - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure
Net Income (Loss)	$ (4,301,517)	$ (1,800,268)

Insider Trading Arrangements

Insider Trading Arrangements	12 Months Ended
Insider Trading Arrangements	Dec. 31, 2023
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)	12 Months Ended
Accounting Policies, by Policy (Policies)	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) and are expressed in U.S. dollars. These consolidated financial statements include the accounts of the Company and its wholly owned subsidiary. All intercompany accounts and transactions were eliminated upon consolidation. This summary of significant accounting policies of the Company is presented to assist in understanding the Company’s consolidated financial statements. The consolidated financial statements and notes are representations of the Company’s management who are responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the consolidated financial statements.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the account of Elevai, and its 100% owned subsidiary, Elevai Research. All intercompany accounts, transactions and profits were eliminated in the consolidated financial statements.
Use of Estimates	Use of Estimates The preparation of the consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to revenue recognition, the collectability of receivables, valuation of inventory, fair value of derivative liabilities and stock options, useful lives and recoverability of long-lived assets, and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgements about the carrying value of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from those estimates. Estimates and assumptions are reviewed periodically, and the effects of revisions are reflected in the consolidated financial statements in the period they are determined.
Foreign Currency Translation	Foreign Currency Translation The Company’s functional and reporting currency is the U.S. dollar. The functional currency of Elevai Research is the Canadian dollar. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets, liabilities, and items recorded in income arising from transactions denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income. The accounts of Elevai Research are translated to U.S. dollars using the current rate method. Accordingly, assets and liabilities are translated into U.S. dollars at the period-end exchange rate while revenues and expenses are translated at the average exchange rates during the period. Related exchange gains and losses are included in a separate component of stockholders’ equity as accumulated other comprehensive income (loss).
Reportable Segments and Geographic Areas	Reportable Segments and Geographic Areas The Company has one reportable segment. The Company’s activities are interrelated, and each activity is dependent upon and supportive of the other. Accordingly, all significant operating decisions are based on analysis of financial products provided as a single global business. The majority of the Company’s operations are conducted from and its assets are located in the United States Elevai Research, the Company’s Canadian subsidiary, is located in Canada and provide limited operational support. The following is a summary of the Company’s operations, assets and liabilities split between the Unites States and Canada: United States Canada Total Revenue $ 1,712,595 $ - $ 1,712,595 Cost of sales 578,015 - 578,015 Gross profit $ 1,134,580 $ - $ 1,134,580 Expenses $ 4,768,011 $ 132,780 $ 4,900,791 Other income (expense) (535,330 ) 24 (535,306 ) Net loss $ 4,168,761 $ 132,756 $ 4,301,517 Current Assets $ 4,896,675 $ 22,769 $ 4,919,444 Non-current assets 268,733 1,741 270,474 Total Assets $ 5,165,408 $ 24,510 $ 5,189,918 Current liabilities $ 1,241,764 $ 55,589 $ 1,297,353 Non-current liabilities 65,489 - 65,489 Total Liabilities $ 1,307,253 $ 55,589 $ 1,362,842 Total Equity $ 4,227,088 $ (400,012 ) $ 3,827,076 During 2023, the Company’s started exporting products to international markets. Following is a breakdown of the sales per geographical area: United Sates Canada Vietnam Australia Total Revenue 1,248,537 158,603 70,655 234,800 1,712,595
Revenue Recognition	Revenue Recognition In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers. Since ASU 2014-09 was issued, several additional ASUs have been issued to clarify various elements of the guidance. These standards provide guidance on recognizing revenue, including a five-step model to determine when revenue recognition is appropriate. The Company recognizes revenue when it satisfies a performance obligation by transferring control over a product to a customer. Revenue is measured based on the consideration the Company expects to receive in exchange for those products. In instances where financial acceptance of the product is specified by the customer, revenue is deferred until all acceptance criteria have been met. Revenues are recognized under ASC 606, “Revenue from Contracts with Customers,” in a manner that reasonably reflects the delivery of its products and services to customers in return for expected consideration. The Company generates revenue through the sale of skincare products. Revenue from the sale of skincare products are recognized at the point in time when the Company considered revenue realized or realizable and earned, which is typically when all of the five following criteria are met: (1) the contract with the customer is identifiable (i.e. when a sales transaction has been entered into between the Company and the customer), (2) the performance obligation in the contract is identifiable (i.e. the customer has ordered a known quantity of product to be delivered), (3) the transaction price is determinable (i.e. the customer has agreed to the Company’s price for the products ordered), (4) the Company is able to allocate the transaction price to the performance obligations in the contract, and (5) the performance obligations have been satisfied, which is typically upon delivery of the product to the customer. Transaction prices for performance obligations are explicitly outlined in relevant agreements; therefore, the Company does not believe that significant judgements are required with respect to the determination of the transaction price, including any variable consideration identified. The Company is responsible for providing the products to customers. As a result, the Company is considered the Principal when providing products to customers. As the Company collects payment at the time of the customer order, its contracts do not have a significant financing component. Customers are entitled to replacement or full refund of any damaged or defective product, after the return of the damaged or defective product to the Company. There were no significant returns or refunds during the year ended December 31, 2023 and 2022.
Research and Development Expense, Policy [Policy Text Block]	Research and development Research and development costs are expensed as incurred in accordance with ASC 730, Research and Development. The Company incurs research and development costs in the pursuit of new products and improving the formulation of existing products. Examples of research costs include laboratory research, studies, surveys, and other activities aimed at acquiring new knowledge. Development costs include expenses incurred in the process of applying research findings or other knowledge to a plan or design for a new product or process. Examples of development costs include engineering, design, testing, and other activities aimed at developing a product or process for commercial production. Development costs may be capitalized if the following criteria are met: (1) technological feasibility has been established, (2) the Company intends to complete the product or process. (3) the Company has the ability to use or sell the product or process, (4) the product or process will generate future economic benefits, and (5) the costs can be reliably measured. As of December 31, 2023 and 2022, the Company has not capitalized any development cost.
Marketing and promotion	Marketing and promotion Costs associated with marketing and promoting the Company’s products are expensed when incurred. The Company includes the cost of products given out as samples in marketing and promotion expenses.
Leases	Leases The Company accounts for leases in accordance with ASC 842, “Leases”. We determine if an arrangement meets the definition of a lease at inception of the contract. Leases are classified as either operating or finance leases. All of the Company’s leases have been assessed as operating leases. Accounting for operating leases, other than short term leases, results in operating lease right-of-use (“ROU”) assets, operating lease liabilities - current, and operating lease liabilities - noncurrent on the balance sheets. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As our lease do not provide an implicit rate, we use our incremental borrowing rate based on the estimated rate of interest for collateralized borrowing over a similar term of the lease payments at commencement date. The operating lease ROU asset also includes any lease payments made and excludes lease incentives. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term.
Income Taxes	Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “Income Taxes”. The asset and liability method provides that deferred income tax assets and liabilities are recognized for the expected future tax consequence of temporary differences between the financial reporting and taxes basis of assets and liabilities, and for operating loss and tax credit carryforwards. Deferred income tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred income tax assets to the amount that it believes more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income tax planning, strategies and results of recent operations. If the Company determines that such deferred tax assets will be recognized in the future in excess of the net recorded amount then the deferred tax asset valuation will be adjusted which would reduce the provision for income taxes. Significant judgments and estimates are required in the determination of the consolidated income tax expense. As of December 31, 2023 and 2022, the Company did not have any amounts recorded pertaining to tax assets or liabilities as the Company has incurred losses since inception and has taken a full valuation allowance against its tax loss carry forwards. In addition, the Company did not have any amounts recorded pertaining to tax expense or recovery. The Company records uncertain tax provisions in accordance with ASC 740 based on a two-step process whereby (1) a determination is made about whether it is more likely than not that the tax positions will be sustained based on the technical merits of the position and (2) for those tax positions that meet the more likely than not recognition threshold, the Company recognizes the largest amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority. As of December 31, 2023 and 2022, the Company did not have any amounts recorded pertaining to uncertain tax positions. The Company recognizes interest and penalties related to uncertain tax positions in office and administrative expense. The Company did not incur any penalties or interest during the years ended December 31, 2023 and 2022.
Concentration of Credit Risk	Concentration of Credit Risk Cash, receivables and refundable deposits are the only financial instruments that are potentially subject to credit risk. The Company places its cash in what it believes to be credit-worthy financial institutions. Receivables relate to sales taxes paid that is reimbursable from the Canadian government and timing differences on receiving proceeds from sales transactions processed through customer credit cards. Refundable deposits relate to the Company’s security deposit on lease agreements.
Risks and Uncertainties	Risks and Uncertainties The Company is subject to risks from, among other things, competition associated with the industry in general, regulatory environment, other risks associated with financing, liquidity requirements, rapidly changing customer requirements, limited operating history, foreign currency exchange rates and the volatility of public markets.
Contingencies	Contingencies Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company’s management and legal counsel assess such contingent liabilities, and such assessment inherently involves judgement. In assessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought. If the assessment of a contingency indicates it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s consolidated financial statements. If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material would be disclosed. Loss contingencies considered to be remote by management are generally not disclosed unless they involve guarantees, in which case the guarantee would be disclosed.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash includes cash on hand and cash in demand deposits. Cash equivalents include all highly liquid instruments with original maturities of three months or less. As of December 31, 2023 and 2022, the Company did not hold any cash equivalents.
Receivables	Receivables All receivables under standard terms are due thirty (30) days from the date billed. If the funds are not received within thirty (30) days, the customer is contacted to arrange payment. The Company uses the allowance method to account for uncollectable receivables. As of December 31, 2023 and 2022, there was no allowance for uncollectable receivables recorded.
Inventory, Policy [Policy Text Block]	Inventory Inventory consist of raw materials, work-in-progress and finished goods and are valued at the lower of cost or net realizable value. The Company’s manufacturing process involves the production of our proprietary stem cell-derived Elevai Exosomes TM TM
Property and Equipment	Property and Equipment Property and equipment is stated at cost less accumulated depreciation. Renewals and betterments that materially extend the life of assets are capitalized. Expenditures for maintenance and repairs are expensed as incurred. Property and equipment is depreciated using the straight-line method. The estimated useful lives of property and equipment are generally as follows: Lab equipment 7-year straight-line Furniture and fixtures 7-year straight-line Computers 5-year straight-line
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company reviews long-lived assets such as equipment for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. If the total of the expected undiscounted future cash flows is less than the carrying value of the asset, a loss is recognized for the excess of the carrying amount over the fair value of the asset. The Company’s policy for property and equipment requires judgement in determining whether the present value of future expected economic benefits exceeds capitalized costs. The policy requires management to make certain estimates and assumptions about future economic benefits related to its operations. Estimates and assumptions may change if new information becomes available. If information becomes available suggesting that the recovery of capitalized cost is unlikely, the capitalized cost is written off/impaired to the consolidated statement of operations.
Derivative Financial Instruments	Derivative Financial Instruments The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of its financial instruments, including issued stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the consolidated statement of operations. The Company uses the Black-Scholes option-pricing model to value the derivative instruments at inception and subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is reassessed at the end of each reporting period.
Common Stock Warrants	Common Stock Warrants The Company classifies as equity any warrants that (i) require physical settlement or net-share settlement or (ii) provide the Company with a choice of net-cash settlement or settlement in its own shares (physical settlement or net-share settlement). The Company classifies as assets or liabilities any warrants that (i) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the Company’s control), (ii) gives the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement) or (iii) that contain reset provisions that do not qualify for the scope exception. The Company assesses classification of its common stock warrants at each reporting date to determine whether a change in classification is required. Warrants classified as liabilities are initially recorded at fair value, with gains and losses arising from changes in fair value recognized in other income (expense) in the consolidated statements of operations at each period end while such instruments remain outstanding.
Financial Instruments and Fair Value Measurements	Financial Instruments and Fair Value Measurements The Company analyzes all financial instruments with features of both liabilities and equity under ASC 480, “Distinguishing Liabilities from Equity,” and ASC 815 “Derivatives and Hedging”. ASC 820, “Fair Value Measurements and Disclosures,” requires disclosure of the fair value of financial instruments held by the Company. ASC 825, “Financial Instruments,” defines fair value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The carrying amounts reported in the consolidated balance sheets for receivables and current liabilities each qualify as financial instruments and are a reasonable estimate of their fair values because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest. The three levels of valuation hierarchy are defined as follows: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to asset or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist of cash, receivables, accounts payable and accrued liabilities, notes payable, due to related parties and derivative liabilities. Except for cash and derivative liabilities, the Company’s financial instruments’ carrying amounts, excluding unamortized discounts, approximate their fair values due to their short term to maturity. Cash is measured and recognized at fair value based on level 1 inputs for all periods presented. Derivative liabilities are measured and recognized at fair value based on level 3 inputs. Level 1 Level 2 Level 3 Total December 31, 2023: Cash $ 3,326,851 $ - $ - $ 3,326,851 Derivative liabilities - - 369,158 369,158 $ 3,326,851 $ - $ 369,158 $ 3,696,009 December 31, 2022: Cash $ 1,154,901 $ - $ - $ 1,154,901 Derivative liabilities - - 68,455 68,455 $ 1,154,901 $ - $ 68,455 $ 1,223,356
Loss per Share	Loss per Share The Company computes net income (loss) per share in accordance with ASC 260, “Earnings per Share”. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the consolidated statement of operations. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential shares of common stock outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all potential shares if their effect is anti-dilutive. The Company’s preferred stock, stock options and warrants outstanding as of December 31, 2023 and 2022, are considered potential common shares that could dilute earnings per share, but were not included in the diluted loss per share computation because their effect was antidilutive for the periods presented. As a result, there is no difference between the computation of basic and diluted loss per shares for the periods presented.
Share-Based Compensation	Share-Based Compensation Employees Nonemployees During the years ended December 31, 2023 and 2022, the Company recorded $487,738 and $171,869, respectively, in share-based compensation expense, of which $476,905 and $10,833, and $164,907 and $6,962 , respectively is included in office and administration and research and development, respectively. Determining the appropriate fair value model and the related assumptions requires judgment. During the years ended December 31, 2023 and 2022, the fair value of each option grant was estimated using a Black-Scholes option-pricing model. The expected volatility represents the historical volatility of comparable publicly traded companies in similar industries, adjusted for variables such as stock price, market capitalization and life cycle. Due to limited historical data, the expected term for options granted is equal to the contractual life. The risk-free interest rate is based on a treasury instrument whose term is consistent with the expected life of stock options. The Company has not paid and does not anticipate paying cash dividends on its shares of common stock; therefore, the expected dividend yield is assumed to be zero.
New Accounting Standards	New Accounting Standards Recently Adopted Accounting Standards In August 2020, the FASB issued ASU 2020-06, ASC Subtopic 470-20 “Debt—Debt with Conversion and Other Options” and ASC subtopic 815-40 “Hedging—Contracts in Entity’s Own Equity”. The standard reduced the number of accounting models for convertible debt instruments and convertible preferred stock. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for a scope exception from derivative accounting; and (2) convertible debt instruments issued with substantial premiums for which the premiums are recorded as paid-in capital. The amendments in this update are effective for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. The adoption of this standard did not have a significant impact on the Company’s consolidated financial statements. In March 2022, the FASB issued ASU 2022-02, ASC Subtopic 326 “Credit Losses”: Troubled Debt Restructurings and Vintage Disclosures. Since the issuance of Accounting Standards Update No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, the Board has provided resources to monitor and assist stakeholders with the implementation of Topic 326. Post-Implementation Review (PIR) activities have included forming a Credit Losses Transition Resource Group, conducting outreach with stakeholders of all types, developing educational materials and staff question-and-answer guidance, conducting educational workshops, and performing an archival review of financial reports. ASU No. 2022-02 is effective for annual and interim periods beginning after December 15, 2022. The adoption of this standard did not have a significant impact on the Company’s consolidated financial statements. Recently Issued Accounting Standards The Company assesses the adoption impacts of recently issued, but not yet effective, accounting standards by the Financial Accounting Standards Board on the Company’s consolidated financial statements. In June 2022, the FASB issued ASU 2022-03, ASC Subtopic 820 “Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions”. The FASB is issuing this Update (1) to clarify the guidance in Topic 820, Fair Value Measurement, when measuring the fair value of an equity security subject to contractual restrictions that prohibit the sale of an equity security, (2) to amend a related illustrative example, and (3) to introduce new disclosure requirements for equity securities subject to contractual sale restrictions that are measured at fair value in accordance with Topic 820. Stakeholders asserted that the language in the illustrative example resulted in diversity in practice on whether the effects of a contractual restriction that prohibits the sale of an equity security should be considered in measuring that equity security’s fair value. Some stakeholders apply a discount to the price of an equity security subject to a contractual sale restriction, whereas other stakeholders consider the application of a discount to be inappropriate under the principles of Topic 820. For public business entities, the amendments in this Update are effective for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The Company does not expect the standard to have a significant impact on its consolidated financial statements.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
Summary of Significant Accounting Policies (Tables)	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
Schedule of Company’s Operations, Assets and Liabilities	The following is a summary of the Company’s operations, assets and liabilities split between the Unites States and Canada: United States Canada Total Revenue $ 1,712,595 $ - $ 1,712,595 Cost of sales 578,015 - 578,015 Gross profit $ 1,134,580 $ - $ 1,134,580 Expenses $ 4,768,011 $ 132,780 $ 4,900,791 Other income (expense) (535,330 ) 24 (535,306 ) Net loss $ 4,168,761 $ 132,756 $ 4,301,517 Current Assets $ 4,896,675 $ 22,769 $ 4,919,444 Non-current assets 268,733 1,741 270,474 Total Assets $ 5,165,408 $ 24,510 $ 5,189,918 Current liabilities $ 1,241,764 $ 55,589 $ 1,297,353 Non-current liabilities 65,489 - 65,489 Total Liabilities $ 1,307,253 $ 55,589 $ 1,362,842 Total Equity $ 4,227,088 $ (400,012 ) $ 3,827,076
Schedule of company’s started exporting products to international markets. Following is a break	During 2023, the Company’s started exporting products to international markets. Following is a breakdown of the sales per geographical area: United Sates Canada Vietnam Australia Total Revenue 1,248,537 158,603 70,655 234,800 1,712,595
Schedule of Useful Lives of Property and Equipment	The estimated useful lives of property and equipment are generally as follows: Lab equipment 7-year straight-line Furniture and fixtures 7-year straight-line Computers 5-year straight-line
Schedule of Derivative Liabilities	The Company’s financial instruments consist of cash, receivables, accounts payable and accrued liabilities, notes payable, due to related parties and derivative liabilities. Except for cash and derivative liabilities, the Company’s financial instruments’ carrying amounts, excluding unamortized discounts, approximate their fair values due to their short term to maturity. Cash is measured and recognized at fair value based on level 1 inputs for all periods presented. Derivative liabilities are measured and recognized at fair value based on level 3 inputs. Level 1 Level 2 Level 3 Total December 31, 2023: Cash $ 3,326,851 $ - $ - $ 3,326,851 Derivative liabilities - - 369,158 369,158 $ 3,326,851 $ - $ 369,158 $ 3,696,009 December 31, 2022: Cash $ 1,154,901 $ - $ - $ 1,154,901 Derivative liabilities - - 68,455 68,455 $ 1,154,901 $ - $ 68,455 $ 1,223,356

Receivables (Tables)

Receivables (Tables)	12 Months Ended
Receivables (Tables)	Dec. 31, 2023
Receivables [Abstract]
Schedule of Receivables	As of December 31, 2023 and 2022, receivables consisted of the following: December 31, December 31, Trade receivable $ 33,089 $ 4,180 Sales taxes receivable 3,072 8,674 $ 36,161 $ 12,854

Prepaids and Deposits (Tables)

Prepaids and Deposits (Tables)	12 Months Ended
Prepaids and Deposits (Tables)	Dec. 31, 2023
Prepaids and Deposits [Abstract]
Schedule of Prepaid and Deposits	As of December 31, 2023 and 2022, prepaid and deposits consisted of the following: December 31, December 31, Prepaid expenses $ 957,645 $ 89,819 Deposits 113,893 24,376 Deferred share issuance and listing expense - 50,000 $ 1,071,538 $ 164,195 Prepaids and deposits - current 1,060,765 153,422 Deposits- non-current 10,773 10,773

Inventory (Tables)

Inventory (Tables)	12 Months Ended
Inventory (Tables)	Dec. 31, 2023
Inventory [Abstract]
Schedule of Inventory	As of December 31, 2023 and 2022, inventory consisted of the following: December 31, December 31, Raw materials $ 279,514 $ 81,133 Work in progress 147,906 116,984 Finished goods 68,247 32,028 $ 495,667 $ 230,145

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
Property and Equipment (Tables)	Dec. 31, 2023
Property and Equipment [Abstract]
Schedule of Property and Equipment	Equipment Furniture Computers Total Cost Balance, December 31, 2021 $ 32,482 $ - $ - $ 32,482 Additions 24,222 8,365 2,940 35,527 Disposal (6,188 ) - - (6,188 ) Foreign currency translation - - (181 ) (181 ) Balance, December 31, 2022 $ 50,516 $ 8,365 $ 2,759 $ 61,640 Additions 2,658 8,533 - 11,191 Disposal - Foreign currency translation 61 61 Balance, December 31, 2023 $ 53,174 $ 16,898 $ 2,820 $ 72,892 Accumulated depreciation Balance, December 31, 2021 $ 2,757 $ - $ - $ 2,757 Depreciation 5,437 548 527 6,512 Disposal (1,142 ) - - (1,142 ) Foreign currency translation - - (22 ) (22 ) Balance, December 31, 2022 $ 7,052 $ 548 $ 505 $ 8,105 Depreciation 8,680 2,414 555 11,649 Foreign currency translation 19 19 Balance, December 31, 2023 $ 15,732 $ 2,962 $ 1,079 $ 19,773 Net book value December 31, 2022 $ 43,464 $ 7,817 $ 2,254 $ 53,535 December 31, 2023 $ 37,442 $ 13,936 $ 1,741 $ 53,119

Operating lease (Tables)

Operating lease (Tables)	12 Months Ended
Operating lease (Tables)	Dec. 31, 2023
Operating Lease [Abstract]
Schedule of Lease Cost	December 31, December 31, Office space, recorded in office and administration 104,928 $ 51,745 Lab space, recorded in research and development 31,010 19,004 Lab space, capitalized to production of inventory 6,803 3,053 142,741 $ 73,802
Schedule of Future Minimum Lease Payments	Future minimum lease payments under the Company’s operating lease that has an initial noncancelable lease term in excess of one year at December 31, 2023 are as follows: Year ended December 31, Total 2024 161,721 2025 67,384 Thereafter - 229,105 Less: Imputed interest (18,616 ) Operating lease liability 210,489 Operating lease lability – current 145,000 Operating lease lability – non-current $ 65,489

Accounts Payable and Accrued _2

Accounts Payable and Accrued Liabilities (Tables)	12 Months Ended
Accounts Payable and Accrued Liabilities (Tables)	Dec. 31, 2023
Accounts Payable and Accrued Liabilities [Abstract]
Schedule of Accounts Payable and Accrued Liabilities	As of December 31, 2023 and 2022, accounts payable and accrued liabilities consisted of the following: December 31, December 31, Accounts payable $ 596,147 $ 210,840 Accrued liabilities 73,228 33,864 $ 669,375 $ 244,704

Derivative Liabilities (Tables)

Derivative Liabilities (Tables)	12 Months Ended
Derivative Liabilities (Tables)	Dec. 31, 2023
Derivative Liabilities (Tables) [Line Items]
Schedule of Common Stock Purchase Derivative Liability Warrants	A continuity of the Company’s common stock purchase derivative liability warrants is as follows: Derivative December 31, 2021 $ - Addition of new derivatives recognized as partial settlement of promissory notes 55,701 Change in fair value of derivative liabilities 12,754 Outstanding, December 31, 2022 $ 68,455 Addition of new derivatives during IPO 229,437 Change in fair value of derivative liabilities 71,266 Outstanding, December 31, 2023 $ 369,158
Derivative liabilities [Member]
Derivative Liabilities (Tables) [Line Items]
Schedule of Black-Scholes Option Pricing Model	The following assumptions were used in the Black-Scholes option pricing model: December 31, November 21, December 31, July 15, Risk-free interest rate 3.84 - 4.01% 4.41% 4.73% 3.12% Expected life 1 3.32 – 4.90 years 5 years 0.75 years 0.6 years Expected dividend rate 0.00% 0.00% 0.00% 0.00% Expected volatility 100% 100% 100% 100.00% 1 On April 28, 2023, the Company amended the warrant agreements for the 231,828 derivative liability warrants outstanding. The amendment removed the clause to automatically convert warrants to shares on IPO date and all warrants were given an expiry date of April 27, 2027. This led to an increase in the expected life input in the Black-Scholes model as of December 31, 2023 compared to December 31, 2022, when the Company used the expected IPO date to calculate the expected life of the warrants.
Schedule of Derivative Liability Warrants Outstanding	As of December 31, 2023, the following warrants were outstanding: Outstanding Expiry date 1 Weighted average exercise price ($) 75,840 April 27, 2027 2.01 63,037 April 27, 2027 2.01 80,388 April 27, 2027 2.01 12,563 April 27, 2027 2.01 75,000 November 21, 2028 4.00 306,828 2.49 1 On April 28, 2023, the Company amended the warrant agreements for the 231,828 derivative liability warrants outstanding. The amendment removed the clause to automatically convert warrants to shares on IPO date and all warrants were given an expiry date of April 27, 2027. This led to an increase in the expected life input in the Black-Scholes model as of December 31, 2023 compared to December 31, 2022, when the Company used the expected IPO date to calculate the expected life of the warrants.

Equity (Tables)

Equity (Tables)	12 Months Ended
Equity (Tables)	Dec. 31, 2023
Equity (Tables) [Line Items]
Schedule of Equity Warrants	As of December 31, 2023, the following equity warrants were outstanding: Outstanding Expiry date Weighted average exercise price ($) 250,000 August 28, 2026 3.00 99,998 March 12, 2027 3.00 349,998 3.00
Schedule of Stock Options	The continuity of stock options for the years ended December 31, 2023 and 2022 is summarized below: Number of Weighted average Outstanding, December 31, 2021 1,133,334 $ 0.60 Granted 412,000 2.19 Forfeited (137,500 ) 0.60 Exercised (41,667 ) 0.60 Outstanding, December 31, 2022 1,366,167 1.08 Granted 234,000 5.00 Forfeited (14,583 ) 0.60 Exercised (62,500 ) 0.60 Outstanding, December 31, 2023 1,523,084 1.71
Schedule of Right To Purchase One Common Stock Option Held	As of December 31, 2023, the following options were outstanding, entitling the holders thereof the right to purchase one common stock for each option held as follows: Outstanding Vested Expiry date Weighted average exercise price ($) 841,667 613,722 February 8, 2031 0.60 35,417 35,417 February 27, 2031 0.60 45,000 18,750 April 25, 2032 0.60 16,000 6,000 June 1, 2032 1.34 110,000 38,958 July 1, 2032 1.34 100,000 33,333 August 8, 2032 1.34 16,000 2,708 September 30, 2032 1.34 80,000 25,000 September 30, 2032 5.00 10,000 2,918 October 15, 2032 1.34 10,000 5,000 November 1, 2032 1.34 5,000 1,354 November 1, 2032 5.00 20,000 5,000 December 12, 2032 5.00 10,000 - February 1, 2033 5.00 50,000 - April 16, 2033 5.00 80,000 - May 1, 2033 5.00 80,000 - January 25, 2033 5.00 10,000 - June 27, 2033 5.00 2,500 - July 10, 2033 5.00 1,500 - July 1, 2033 5.00 1,523,084 788,160 2.62
Equity Option [Member]
Equity (Tables) [Line Items]
Schedule of Black-Scholes Option Pricing Model	The following assumptions were used in the Black-Scholes option pricing model: December 31, December 31, Risk-free interest rate 3.39% -3.86% 2.81% - 4.07% Expected life 10 years 10 years Expected dividend rate 0.00% 0.00% Expected volatility 100% 100% Forfeiture rate 0.00% 0.00%

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
Related Party Transactions (Tables)	Dec. 31, 2023
Related Party Transactions [Abstract]
Schedule of Remuneration of Directors and Key Management Personnel	Remuneration attributed to key management personnel are summarized as follows: December 31, December 31, Consulting fees $ 230,000 $ 215,078 Salaries 633,957 403,180 Share-based compensation 357,349 129,980 $ 1,221,306 $ 748,238
Schedule of fair value of the options granted to each individual and the related expense	Details of the fair value granted to each individual and the related expense recorded for the year ended December 31, 2023 is as follow: December 31, December 31, Fair value of Braeden Lichti, Former Chairman and President $ 6,563 $ 14,181 $ 50,995 Graydon Bensler, CFO and Director 6,563 14,181 50,995 Jordan Plews, CEO and Director 6,563 14,181 50,995 Tim Sayed, Chief Medical Officer 6,563 14,181 50,995 Jeffrey Parry, Director 29,855 - 107,669 Julie Daley, Director 98,613 - 210,245 Crystal Muilenburg, Director 82,252 - 210,245 Brenda Buechler, Chief Marketing Officer 62,705 - 143,671 Christoph Kraneiss, Chief Commercial Officer 57,672 - 121,243 $ 357,349 $ 56,724 $ 997,053

Income Tax (Tables)

Income Tax (Tables)	12 Months Ended
Income Tax (Tables)	Dec. 31, 2023
Income Tax [Abstract]
Schedule of Component of Loss Before Income Tax	Component of Loss Before Income Tax December 31, December 31, Net loss before income tax $ (4,301,517 ) $ (1,800,268 ) Effective tax rate 27.87 % 27.87 % Expected recovery (1,198,833 ) (501,735 ) Share-based compensation 135,947 47,906 Other non-deductible items 19,864 3,555 Foreign exchange (2,168 ) 3,602 Tax rate differences 1,031 1,292 Change in valuation allowance 1,044,159 445,380 Tax expense (recovery) - -

Concentrations (Tables)

Concentrations (Tables)	12 Months Ended
Concentrations (Tables)	Dec. 31, 2023
Concentrations [Abstract]
Schedule of Suppliers Percentage of Cost	The table below represents a breakdown of each supplier as a percentage of the cost incurred (Suppliers are shown from largest to smallest and does not necessarily represent the same suppliers period over period): December 31, December 31, Supplier 1 32 % 39 % Supplier 2 29 % 14 % Supplier 3 12 % 11 % 73 % 64 %

Organization and Nature of Op_2

Organization and Nature of Operations (Details)	Jun. 09, 2020
Organization and Nature of Operations [Line Items]
Ownership percentage	100%

Going Concern (Details)

Going Concern (Details) - USD ($)	12 Months Ended
Going Concern (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Going Concern [Abstract]
Working capital deficit	$ 3,622,091	$ 963,050
Accumulated deficit	(7,023,890)	(2,722,373)
Net loss	4,301,517	1,800,268
Operating activities	$ 4,556,811	$ 1,585,876

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Summary of Significant Accounting Policies [Line Items]
Share-based compensation expense	$ 487,738	$ 171,869
Office and administration expense	476,905	10,833
Research and development expense	$ 164,907	$ 6,962
Elevai Research Inc [Member]
Summary of Significant Accounting Policies [Line Items]
Owners Percentage	100%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of Company’s Operations, Assets and Liabilities - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Condensed Financial Statements, Captions [Line Items]
Revenue	$ 1,712,595
Cost of sales	578,015	$ 318,968
Gross profit	1,134,580	447,309
Expenses	4,900,791
Other income (expense)	(535,306)
Net loss	4,301,517
Current Assets	4,919,444
Non-current assets	270,474
Total Assets	5,189,918
Current liabilities	1,297,353	588,272
Non-current liabilities	65,489
Total Liabilities	1,362,842	$ 760,873
Total Equity	3,827,076
United States [Member]
Condensed Financial Statements, Captions [Line Items]
Revenue	1,712,595
Cost of sales	578,015
Gross profit	1,134,580
Expenses	4,768,011
Other income (expense)	(535,330)
Net loss	4,168,761
Current Assets	4,896,675
Non-current assets	268,733
Total Assets	5,165,408
Current liabilities	1,241,764
Non-current liabilities	65,489
Total Liabilities	1,307,253
Total Equity	4,227,088
Canada [Member]
Condensed Financial Statements, Captions [Line Items]
Revenue
Cost of sales
Gross profit
Expenses	132,780
Other income (expense)	24
Net loss	132,756
Current Assets	22,769
Non-current assets	1,741
Total Assets	24,510
Current liabilities	55,589
Non-current liabilities
Total Liabilities	55,589
Total Equity	$ (400,012)

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of Company’S Started Exporting Products to International Markets	12 Months Ended
	Dec. 31, 2023 USD ($)
Summary of Significant Accounting Policies (Details) - Schedule of Company’S Started Exporting Products to International Markets [Line Items]
Revenue	$ 1,712,595
United Sates [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Company’S Started Exporting Products to International Markets [Line Items]
Revenue	1,248,537
Canada [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Company’S Started Exporting Products to International Markets [Line Items]
Revenue	158,603
Vietnam [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Company’S Started Exporting Products to International Markets [Line Items]
Revenue	70,655
Australia [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Company’S Started Exporting Products to International Markets [Line Items]
Revenue	$ 234,800

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details) - Schedule of Useful Lives of Property and Equipment	Dec. 31, 2023
Lab equipment [Member]
Schedule of Useful Lives of Property and Equipment [Line Items]
Property and equipment	7 years
Furniture and fixtures [Member]
Schedule of Useful Lives of Property and Equipment [Line Items]
Property and equipment	7 years
Computers [Member]
Schedule of Useful Lives of Property and Equipment [Line Items]
Property and equipment	5 years

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Details) - Schedule of Derivative Liabilities - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Derivative [Line Items]
Cash	$ 3,326,851	$ 1,154,901
Derivative liabilities	369,158	68,455
Total	3,696,009	1,223,356
Fair Value, Inputs, Level 1 [Member]
Derivative [Line Items]
Cash	3,326,851	1,154,901
Derivative liabilities
Total	3,326,851	1,154,901
Fair Value, Inputs, Level 2 [Member]
Derivative [Line Items]
Cash
Derivative liabilities
Total
Fair Value, Inputs, Level 3 [Member]
Derivative [Line Items]
Cash
Derivative liabilities	369,158	68,455
Total	$ 369,158	$ 68,455

Receivables (Details)

Receivables (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Receivables [Abstract]
Provision for doubtful accounts

Receivables (Details) - Schedul

Receivables (Details) - Schedule of Receivables - USD ($)	12 Months Ended
Receivables (Details) - Schedule of Receivables - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Receivables [Abstract]
Trade receivable	$ 33,089	$ 4,180
Sales taxes receivable	3,072	8,674
Total	$ 36,161	$ 12,854

Prepaids and Deposits (Details)

Prepaids and Deposits (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Prepaids and Deposits [Line Items]
Long term lease	$ 10,773	$ 10,773

Prepaids and Deposits (Detail_2

Prepaids and Deposits (Details) - Schedule of Prepaid and Deposits - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Prepaid And Deposits [Abstract]
Prepaid expenses	$ 957,645	$ 89,819
Deposits	113,893	24,376
Deferred share issuance and listing expense		50,000
Prepaid and deposits	1,071,538	164,195
Prepaids and deposits - current	1,060,765	153,422
Deposits- non-current	$ 10,773	$ 10,773

Inventory (Details)

Inventory (Details) - USD ($)	12 Months Ended
Inventory (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Inventory [Abstract]
Cost of inventory	$ 363,082	$ 251,580
Marketing and promotion expense	124,376	36,501
Allowance for inventory

Inventory (Details) - Schedule

Inventory (Details) - Schedule of Inventory - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Inventory [Line Items]
Total inventory	$ 495,667	$ 230,145
Raw Materials [Member]
Schedule of Inventory [Line Items]
Total inventory	279,514	81,133
Work in progress [Member]
Schedule of Inventory [Line Items]
Total inventory	147,906	116,984
Finished goods [Member]
Schedule of Inventory [Line Items]
Total inventory	$ 68,247	$ 32,028

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property and Equipment [Abstract]
Capitalized depreciation	$ 1,354	$ 1,478

Property and Equipment (Detai_2

Property and Equipment (Details) - Schedule of Property and Equipment - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Total Cost beginning	$ 61,640	$ 32,482
Total Cost ending	72,892	61,640
Total Accumulated depreciation beginning	8,105	2,757
Total Accumulated depreciation ending	19,773	8,105
Equipment, Net book value beginning	53,535
Total Net book value beginning		53,535
Equipment, Net book value ending	53,119	53,535
Total Net book value ending	53,119
Total Additions	11,191	35,527
Total, Disposal cost		(6,188)
Total Foreign currency translation cost	61	(181)
Total Depreciation	11,649	6,512
Total, Disposal		(1,142)
Total Foreign currency translation	19	(22)
Equipment [Member]
Property, Plant and Equipment [Line Items]
Equipment, Cost beginning	50,516	32,482
Equipment, Cost ending	53,174	50,516
Equipment, Accumulated depreciation beginning	7,052	2,757
Equipment, Accumulated depreciation ending	15,732	7,052
Equipment, Net book value beginning		43,464
Equipment, Net book value ending	37,442
Equipment, Additions	2,658	24,222
Equipment, Disposal cost		(6,188)
Equipment, Foreign currency translation cost
Equipment, Depreciation	8,680	5,437
Equipment, Disposal		(1,142)
Equipment, Foreign currency translation
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Furniture and Fixtures, Cost beginning	8,365
Furniture and Fixtures, Cost ending	16,898	8,365
Furniture and Fixtures, Accumulated depreciation beginning	548
Furniture and Fixtures, Accumulated depreciation ending	2,962	548
Furniture and Fixtures, Net book value beginning		7,817
Furniture and Fixtures, Net book value ending	13,936
Furniture and Fixtures, Additions	8,533	8,365
Furniture and Fixtures, Disposal cost
Furniture and Fixtures, Foreign currency translation cost
Furniture and Fixtures, Depreciation	2,414	548
Furniture and Fixtures, Disposal
Furniture and Fixtures, Foreign currency translation
Computers [Member]
Property, Plant and Equipment [Line Items]
Computers, Cost beginning	2,759
Computers, Cost ending	2,820	2,759
Computers, Accumulated depreciation beginning	505
Computers, Accumulated depreciation ending	1,079	505
Computers, Net book value beginning		2,254
Computers, Net book value ending	1,741
Computers, Additions,		2,940
Computers, Disposal cost
Computers, Foreign currency translation cost	61	(181)
Computers, Depreciation	555	527
Computers, Disposal
Computers, Foreign currency translation	$ 19	$ (22)

Operating lease (Details)

Operating lease (Details) - USD ($)			6 Months Ended	12 Months Ended
Operating lease (Details) - USD ($)	Jul. 03, 2023	Jul. 01, 2023	Jul. 03, 2023	Dec. 31, 2023	Dec. 31, 2022
Operating lease [Line Items]
Rent increased		$ 13,476.75
Increase lease liability		$ 47,986
Operating lease				$ 142,741	$ 73,802
Security deposit				$ 10,773	$ 10,773
Operating lease term				1 year
Discount rate of lease liability		11.50%
Percentage of discount rate		8%
Remaining lease term				1 year 5 months 1 day	2 years 5 months 1 day
Minimum [Member]
Operating lease [Line Items]
Rent increased			$ 10,773
Maximum [Member]
Operating lease [Line Items]
Rent increased	$ 13,477

Operating lease (Details) - Sch

Operating lease (Details) - Schedule of Lease Cost - Lease Cost [Member] - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Operating lease (Details) - Schedule of Lease Cost [Line Items]
Office space, recorded in office and administration	$ 104,928	$ 51,745
Lab space, recorded in research and development	31,010	19,004
Lab space, capitalized to production of inventory	6,803	3,053
Operating lease	$ 142,741	$ 73,802

Operating lease (Details) - S_2

Operating lease (Details) - Schedule of Future Minimum Lease Payments - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Future Minimum Lease Payments [Abstract]
2024	$ 161,721
2025	67,384
Thereafter
Total lease payment	229,105
Less: Imputed interest	(18,616)
Operating lease liability	210,489
Operating lease lability – current	145,000	$ 110,616
Operating lease lability – non-current	$ 65,489	$ 172,601

Accounts Payable and Accrued _3

Accounts Payable and Accrued Liabilities (Details) - Schedule of Accounts Payable and Accrued Liabilities - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Accounts Payable and Accrued Liabilities [Abstract]
Accounts payable	$ 596,147	$ 210,840
Accrued liabilities	73,228	33,864
Total	$ 669,375	$ 244,704

Notes Payable (Details)

Notes Payable (Details) - USD ($)		12 Months Ended
Notes Payable (Details) - USD ($)	Jul. 15, 2022	Dec. 31, 2023	May 31, 2022	Apr. 30, 2022
Notes Payable [Line Items]
Notes payable total amount (in Dollars)			$ 183,970	$ 183,970
Interest rate percentage		8%
Conversion price (in Dollars per share)		$ 0.8
Financing percentage		150%
Conversion terms		100%
Exercise price (in Dollars per share)		$ 2.01
Series A Preferred Stock
Notes Payable [Line Items]
Financing percentage		60%
Notes Payable [Member]
Notes Payable [Line Items]
Accrued interest (in Dollars)	$ 2,614
Notes Payable [Member]
Notes Payable [Line Items]
Noteholders received (in Shares)		231,828
Notes Payable [Member] \| Series A Preferred Stock
Notes Payable [Line Items]
Noteholders received (in Shares)		231,828

Derivative Liabilities (Details

Derivative Liabilities (Details) - $ / shares

2 Months Ended

3 Months Ended

5 Months Ended

12 Months Ended

Nov. 21, 2023

Apr. 28, 2023

Feb. 01, 2023

Jul. 15, 2022

Jun. 30, 2023

Dec. 12, 2022

Nov. 01, 2022

Dec. 31, 2023

Dec. 31, 2022

Sep. 13, 2023

Jul. 01, 2023

Mar. 02, 2023

Derivative Liabilities [Line Items]

Warrant exercise price (in Dollars per share)

$ 4

$ 2.01

$ 3

Price per share (in Dollars per share)

$ 4

$ 5

Expected life of the warrants

Nov. 21, 2028

Apr. 27, 2027

Weighted average life of warrants outstanding

10 years

3 years 8 months 15 days

4 years 4 months 9 days

Derivative liability warrants outstanding

231,828

Warrant [Member]

Derivative Liabilities [Line Items]

Share issued

231,828

Warrant exercise price (in Dollars per share)

$ 3

Warrants issued

75,000

Derivative Liabilities (Detai_2

Derivative Liabilities (Details) - Schedule of Common Stock Purchase Derivative Liability Warrants - Derivative Liabilities [Member] - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Derivative Liabilities (Details) - Schedule of Common Stock Purchase Derivative Liability Warrants [Line Items]
Derivative liabilities outstanding, Beginning balance	$ 68,455
Derivative liabilities outstanding, Ending balance	369,158	68,455
Addition of new derivatives recognized as partial settlement of promissory notes		55,701
Addition of new derivatives during IPO	229,437
Change in fair value of derivative liabilities	$ 71,266	$ 12,754

Derivative Liabilities (Detai_3

Derivative Liabilities (Details) - Schedule of Black-Scholes Option Pricing Model - Black-Scholes Option Pricing Model [Member]				1 Months Ended	12 Months Ended
		Nov. 21, 2023	Jul. 15, 2022	Dec. 31, 2023	Dec. 31, 2022
Derivative Liabilities (Details) - Schedule of Black-Scholes Option Pricing Model [Line Items]
Risk-free interest rate		4.41%	3.12%		4.73%
Expected life	[1]	5 years	7 months 6 days		9 months
Expected dividend rate		0%	0%	0%	0%
Expected volatility		100%	100%	100%	100%
Minimum [Member]
Derivative Liabilities (Details) - Schedule of Black-Scholes Option Pricing Model [Line Items]
Risk-free interest rate				3.84%
Expected life	[1]			3 years 3 months 25 days
Maximum [Member]
Derivative Liabilities (Details) - Schedule of Black-Scholes Option Pricing Model [Line Items]
Risk-free interest rate				4.01%
Expected life	[1]			4 years 10 months 24 days

[1] On April 28, 2023, the Company amended the warrant agreements for the 231,828 derivative liability warrants outstanding. The amendment removed the clause to automatically convert warrants to shares on IPO date and all warrants were given an expiry date of April 27, 2027. This led to an increase in the expected life input in the Black-Scholes model as of December 31, 2023 compared to December 31, 2022, when the Company used the expected IPO date to calculate the expected life of the warrants.

Derivative Liabilities (Detai_4

Derivative Liabilities (Details) - Schedule of Derivative Liability Warrants Outstanding - Warrant [Member]	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Derivative Liabilities (Details) - Schedule of Derivative Liability Warrants Outstanding [Line Items]
Outstanding \| shares	306,828
Weighted average exercise price \| $ / shares	$ 2.49
April 27, 2027 [Member]
Derivative Liabilities (Details) - Schedule of Derivative Liability Warrants Outstanding [Line Items]
Outstanding \| shares	75,840
Expiry date	Apr. 27, 2027	[1]
Weighted average exercise price \| $ / shares	$ 2.01
April 27, 2027 [Member]
Derivative Liabilities (Details) - Schedule of Derivative Liability Warrants Outstanding [Line Items]
Outstanding \| shares	63,037
Expiry date	Apr. 27, 2027	[1]
Weighted average exercise price \| $ / shares	$ 2.01
April 27, 2027 [Member]
Derivative Liabilities (Details) - Schedule of Derivative Liability Warrants Outstanding [Line Items]
Outstanding \| shares	80,388
Expiry date	Apr. 27, 2027	[1]
Weighted average exercise price \| $ / shares	$ 2.01
April 27, 2027 [Member]
Derivative Liabilities (Details) - Schedule of Derivative Liability Warrants Outstanding [Line Items]
Outstanding \| shares	12,563
Expiry date	Apr. 27, 2027	[1]
Weighted average exercise price \| $ / shares	$ 2.01
November 21, 2028 [Member]
Derivative Liabilities (Details) - Schedule of Derivative Liability Warrants Outstanding [Line Items]
Outstanding \| shares	75,000
Expiry date	Nov. 21, 2028	[1]
Weighted average exercise price \| $ / shares	$ 4

[1] On April 28, 2023, the Company amended the warrant agreements for the 231,828 derivative liability warrants outstanding. The amendment removed the clause to automatically convert warrants to shares on IPO date and all warrants were given an expiry date of April 27, 2027. This led to an increase in the expected life input in the Black-Scholes model as of December 31, 2023 compared to December 31, 2022, when the Company used the expected IPO date to calculate the expected life of the warrants.

Equity (Details)

Equity (Details) - USD ($)																	2 Months Ended	3 Months Ended	5 Months Ended	12 Months Ended
Equity (Details) - USD ($)	Nov. 21, 2023	Sep. 13, 2023	Aug. 25, 2023	Jul. 01, 2023	Jun. 30, 2023	Jun. 01, 2023	May 15, 2023	Apr. 14, 2023	Mar. 02, 2023	Feb. 01, 2023	Jan. 06, 2023	Dec. 13, 2022	Jul. 15, 2022	Apr. 25, 2022	Jul. 20, 2021	Feb. 09, 2021	Jun. 30, 2023	Dec. 12, 2022	Nov. 01, 2022	Dec. 31, 2023	Dec. 31, 2022	Oct. 10, 2022	Aug. 04, 2022	Jul. 27, 2022
Equity [Line Items]
Common stock, shares authorized																				300,000,000	300,000,000
Par value (in Dollars per share)																				$ 0.0001	$ 0.0001
Common stock, shares issued																				17,329,615	9,568,475
Common stock, shares outstanding																				17,329,615	9,568,475
Stock options, shares											62,500
Exercise price per share (in Dollars per share)										$ 5	$ 0.6			$ 0.6			$ 5	$ 5	$ 1.34
Common stock, value (in Dollars)											$ 37,500									$ 1,733	$ 957
Stock options value (in Dollars)				$ 3,940						$ 10,767				$ 11,617			$ 584,787	$ 115,868	$ 317,652	37,500	25,000
Number of common stock purchase warrants		99,998							250,000
Common stock purchase (in Dollars)									$ 750,000
Recognized in common stock (in Dollars)	$ 6,000,000
Underwriter warrants issued	75,000
Exercisable price (in Dollars per share)	$ 4	$ 3											$ 2.01
Share issuance costs (in Dollars)	$ 762,194																			$ 762,195
Underwriting fees (in Dollars)	730,000
Expenses (in Dollars)	$ 32,194
Preferred stock shares authorized																				75,000,000	75,000,000
Series A preferred stock, par value (in Dollars per share)																				$ 0.0001	$ 0.0001
Preferred stock value (in Dollars)
Warrants outstanding term																				2 years 9 months 21 days
Stock options shares																				1,734,188	1,734,188
Granted stock options				1,500						10,000				45,000			222,500	105,000	262,000
Stock option contractual life										10 years							10 years	10 years	10 years	3 years 8 months 15 days	4 years 4 months 9 days
Shares granted stock options (in Dollars)																	$ 80,000
Reissued options					80,000
Exercise price (in Dollars per share)	$ 4			$ 5	$ 5												$ 5
Contractual life				10 years
Stock options outstanding																				7 years 10 months 2 days	8 years 6 months 29 days
Share-based compensation expense (in Dollars)																				$ 487,738	$ 171,869
Share-Based Payment Arrangement, Tranche One [Member]
Equity [Line Items]
Number of common stock purchase warrants													231,828
Preferred stock, shares issued													231,828
Preferred stock including additional paid-in capital (in Dollars)													$ 1,462,146
Preferred stock value (in Dollars)													23
Additional paid-in capital (in Dollars)													1,462,037
Conversion amount (in Dollars)													186,584
Derivative liabilities at fair value (in Dollars)													55,701
Tranche Two [Member]
Equity [Line Items]
Preferred stock, shares issued																								349,790
Remaining additional paid-in capital (in Dollars)																								$ 469,207
Tranche Three [Member]
Equity [Line Items]
Preferred stock, shares issued																							111,884
Remaining additional paid-in capital (in Dollars)																							$ 150,080
Share-Based Payment Arrangement, Tranche Four [Member]
Equity [Line Items]
Preferred stock, shares issued																						78,268
Preferred stock value (in Dollars)																						$ 8
Additional paid-in capital (in Dollars)																						104,980
Remaining additional paid-in capital (in Dollars)																						$ 104,988
Black-Scholes Option Pricing Model [Member]
Equity [Line Items]
Vesting percentage				25%		25%				25%				25%	25%	25%		25%	25%	25%
Percentage of option vesting for remaining period				75%		75%				75%				75%	75%	75%		75%	75%	75%
Independent Directors [Member]
Equity [Line Items]
Vesting percentage																	25%
Percentage of option vesting for remaining period					75%												75%
Equity interest [Member]
Equity [Line Items]
Equity interest									50%
Derivative Financial Instruments, Liabilities [Member] \| Share-Based Payment Arrangement, Tranche One [Member]
Equity [Line Items]
Additional paid-in capital (in Dollars)													$ 130,860
Warrant [Member]
Equity [Line Items]
Common stock, shares issued									250,000
Number of common stock purchase warrants		99,998							250,000
Exercisable price (in Dollars per share)									$ 3
IPO [Member]
Equity [Line Items]
Common stock, shares issued	1,500,000
Expenses (in Dollars)	$ 450,079
Common Stock [Member]
Equity [Line Items]
Common stock, shares authorized																				300,000,000	19,000,000
Par value (in Dollars per share)																				$ 0.0001	$ 0.0001
Common stock, shares issued	5,710,781	83,882	46,666				10,000	97,861	250,000		62,500	41,667								17,329,615	17,329,615
Common stock, shares outstanding																				9,568,475	9,568,475
Stock options, shares												41,667
Exercise price per share (in Dollars per share)												$ 0.6
Common stock, value (in Dollars)												$ 25,000
Stock options value (in Dollars)											$ 6	5
Common stock purchase (in Dollars)		$ 8							$ 25
Recognized in common stock (in Dollars)	$ 150		$ 5				$ 1	$ 10
Common Stock [Member] \| Warrant [Member]
Equity [Line Items]
Common stock, shares issued		83,332
Additional Paid-in Capital [Member]
Equity [Line Items]
Stock options value (in Dollars)											$ 37,494	$ 24,995
Common stock purchase (in Dollars)		$ 249,996							$ 749,975
Recognized in common stock (in Dollars)	$ 5,999,850		$ 139,995				$ 29,999	$ 293,579
Share issuance costs (in Dollars)																				$ 33,132
Additional Paid-in Capital [Member] \| Tranche Two [Member]
Equity [Line Items]
Additional paid-in capital (in Dollars)																								469,172
Additional Paid-in Capital [Member] \| Tranche Three [Member]
Equity [Line Items]
Additional paid-in capital (in Dollars)																							150,069
Series 1 Preferred Stock [Member]
Equity [Line Items]
Preferred stock, shares issued	213,730
Conversion of preferred shares into common shares	213,730
Series 2 Preferred Stock [Member]
Equity [Line Items]
Preferred stock, shares issued
Preferred stock shares authorized																					3,635,252
Series A preferred stock, par value (in Dollars per share)																					$ 0.0001
Preferred stock, shares outstanding																				3,635,252	3,635,252
Conversion of preferred shares into common shares	3,635,252
Series 2 Preferred Stock [Member] \| IPO [Member]
Equity [Line Items]
Preferred stock, shares issued	3,635,252
Series A
Equity [Line Items]
Preferred stock, shares issued																					1,861,799
Preferred stock, shares outstanding																					1,861,799
Preferred stock value (in Dollars)																					$ 186
Series A \| Share-Based Payment Arrangement, Tranche One [Member]
Equity [Line Items]
Preferred stock, shares issued													1,090,029
Series A \| Tranche Three [Member]
Equity [Line Items]
Preferred stock value (in Dollars)																							$ 11
Series A \| Preferred Stock [Member]
Equity [Line Items]
Preferred stock shares authorized																					2,982,003
Conversion of preferred shares into common shares	1,861,799
Series A \| IPO [Member]
Equity [Line Items]
Preferred stock, shares issued	1,861,799
Preferred Stock [Member]
Equity [Line Items]
Preferred stock shares authorized																				75,000,000
Series A preferred stock, par value (in Dollars per share)																				$ 0.0001
Preferred Stock [Member] \| Share-Based Payment Arrangement, Tranche One [Member]
Equity [Line Items]
Preferred stock value (in Dollars)													$ 109
Preferred Stock [Member] \| Tranche Two [Member]
Equity [Line Items]
Preferred stock value (in Dollars)																								$ 35
Series seed 1 preferred stock [Member]
Equity [Line Items]
Preferred stock, shares issued
Preferred stock shares authorized																					213,730
Series A preferred stock, par value (in Dollars per share)																					$ 0.0001
Preferred stock, shares outstanding																				213,730	213,730
Office and Administration Expenses [Member]
Equity [Line Items]
Share-based compensation expense (in Dollars)																				$ 476,905	$ 164,907
Research and Development Expense [Member]
Equity [Line Items]
Share-based compensation expense (in Dollars)																				$ 10,833	$ 6,962

Equity (Details) - Schedule of

Equity (Details) - Schedule of Equity Warrants - Warrants [Member]	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Class of Warrant or Right [Line Items]
Outstanding \| shares	349,998
Weighted average exercise price \| $ / shares	$ 3
August 28 2026 [Member]
Class of Warrant or Right [Line Items]
Outstanding \| shares	250,000
Expiry date	Aug. 28, 2026
Weighted average exercise price \| $ / shares	$ 3
March 12 2027 [Member]
Class of Warrant or Right [Line Items]
Outstanding \| shares	99,998
Expiry date	Mar. 12, 2027
Weighted average exercise price \| $ / shares	$ 3

Equity (Details) - Schedule o_2

Equity (Details) - Schedule of Black-Scholes Option Pricing Model	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Equity (Details) - Schedule of Black-Scholes Option Pricing Model [Line Items]
Risk-free interest rate	3.86%	4.07%
Expected life	10 years	10 years
Expected dividend rate	0%	0%
Expected volatility	100%	100%
Forfeiture rate	0%	0%
Minimum [Member]
Equity (Details) - Schedule of Black-Scholes Option Pricing Model [Line Items]
Risk-free interest rate	3.39%	2.81%
Expected life	10 years	10 years
Expected dividend rate	0%	0%
Expected volatility	100%	100%
Forfeiture rate	0%	0%

Equity (Details) - Schedule o_3

Equity (Details) - Schedule of Stock Options - Stock Options [Member] - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Equity (Details) - Schedule of Stock Options [Line Items]
Outstanding, Number of stock options beginning	1,366,167	1,133,334
Outstanding, Weighted average exercise price beginning	$ 1.08	$ 0.6
Outstanding, Number of stock options ending	1,523,084	1,366,167
Outstanding, Weighted average exercise price ending	$ 1.71	$ 1.08
Granted, Number of stock options	234,000	412,000
Granted, Weighted average exercise price	$ 5	$ 2.19
Forfeited, Number of stock options	(14,583)	(137,500)
Forfeited, Weighted average exercise price	$ 0.6	$ 0.6
Exercised, Number of stock options	(62,500)	(41,667)
Exercised, Weighted average exercise price	$ 0.6	$ 0.6

Equity (Details) - Schedule o_4

Equity (Details) - Schedule of Right To Purchase One Common Stock Option Held - Common Stock [Member]	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Equity (Details) - Schedule of Right To Purchase One Common Stock Option Held [Line Items]
Outstanding	1,523,084
Vested	788,160
Weighted average exercise price ($) (in Dollars per share) \| $ / shares	$ 2.62
Stock Option One [Member]
Equity (Details) - Schedule of Right To Purchase One Common Stock Option Held [Line Items]
Outstanding	841,667
Vested	613,722
Expiry date	Feb. 08, 2031
Weighted average exercise price ($) (in Dollars per share) \| $ / shares	$ 0.6
Stock Option Two [Member]
Equity (Details) - Schedule of Right To Purchase One Common Stock Option Held [Line Items]
Outstanding	35,417
Vested	35,417
Expiry date	Feb. 27, 2031
Weighted average exercise price ($) (in Dollars per share) \| $ / shares	$ 0.6
Stock Option Three [Member]
Equity (Details) - Schedule of Right To Purchase One Common Stock Option Held [Line Items]
Outstanding	45,000
Vested	18,750
Expiry date	Apr. 25, 2032
Weighted average exercise price ($) (in Dollars per share) \| $ / shares	$ 0.6
Stock Option Four [Member]
Equity (Details) - Schedule of Right To Purchase One Common Stock Option Held [Line Items]
Outstanding	16,000
Vested	6,000
Expiry date	Jun. 01, 2032
Weighted average exercise price ($) (in Dollars per share) \| $ / shares	$ 1.34
Stock Option Five [Member]
Equity (Details) - Schedule of Right To Purchase One Common Stock Option Held [Line Items]
Outstanding	110,000
Vested	38,958
Expiry date	Jul. 01, 2032
Weighted average exercise price ($) (in Dollars per share) \| $ / shares	$ 1.34
Stock Option Six [Member]
Equity (Details) - Schedule of Right To Purchase One Common Stock Option Held [Line Items]
Outstanding	100,000
Vested	33,333
Expiry date	Aug. 08, 2032
Weighted average exercise price ($) (in Dollars per share) \| $ / shares	$ 1.34
Stock Option Seven [Member]
Equity (Details) - Schedule of Right To Purchase One Common Stock Option Held [Line Items]
Outstanding	16,000
Vested	2,708
Expiry date	Sep. 30, 2032
Weighted average exercise price ($) (in Dollars per share) \| $ / shares	$ 1.34
Stock Option Eight [Member]
Equity (Details) - Schedule of Right To Purchase One Common Stock Option Held [Line Items]
Outstanding	80,000
Vested	25,000
Expiry date	Sep. 30, 2032
Weighted average exercise price ($) (in Dollars per share) \| $ / shares	$ 5
Stock Option Nine [Member]
Equity (Details) - Schedule of Right To Purchase One Common Stock Option Held [Line Items]
Outstanding	10,000
Vested	2,918
Expiry date	Oct. 15, 2032
Weighted average exercise price ($) (in Dollars per share) \| $ / shares	$ 1.34
Stock Option Ten [Member]
Equity (Details) - Schedule of Right To Purchase One Common Stock Option Held [Line Items]
Outstanding	10,000
Vested	5,000
Expiry date	Nov. 01, 2032
Weighted average exercise price ($) (in Dollars per share) \| $ / shares	$ 1.34
Stock Option Eleven [Member]
Equity (Details) - Schedule of Right To Purchase One Common Stock Option Held [Line Items]
Outstanding	5,000
Vested	1,354
Expiry date	Nov. 01, 2032
Weighted average exercise price ($) (in Dollars per share) \| $ / shares	$ 5
Stock Option Twelve [Member]
Equity (Details) - Schedule of Right To Purchase One Common Stock Option Held [Line Items]
Outstanding	20,000
Vested	5,000
Expiry date	Dec. 12, 2032
Weighted average exercise price ($) (in Dollars per share) \| $ / shares	$ 5
Stock Option Thirteen [Member]
Equity (Details) - Schedule of Right To Purchase One Common Stock Option Held [Line Items]
Outstanding	10,000
Vested
Expiry date	Feb. 01, 2033
Weighted average exercise price ($) (in Dollars per share) \| $ / shares	$ 5
Stock Option Fourteen [Member]
Equity (Details) - Schedule of Right To Purchase One Common Stock Option Held [Line Items]
Outstanding	50,000
Vested
Expiry date	Apr. 16, 2033
Weighted average exercise price ($) (in Dollars per share) \| $ / shares	$ 5
Stock Option Fifteen [Member]
Equity (Details) - Schedule of Right To Purchase One Common Stock Option Held [Line Items]
Outstanding	80,000
Vested
Expiry date	May 01, 2033
Weighted average exercise price ($) (in Dollars per share) \| $ / shares	$ 5
Stock Option Sixteen [Member]
Equity (Details) - Schedule of Right To Purchase One Common Stock Option Held [Line Items]
Outstanding	80,000
Vested
Expiry date	Jan. 25, 2033
Weighted average exercise price ($) (in Dollars per share) \| $ / shares	$ 5
Stock Option Seventeen [Member]
Equity (Details) - Schedule of Right To Purchase One Common Stock Option Held [Line Items]
Outstanding	10,000
Vested
Expiry date	Jun. 27, 2033
Weighted average exercise price ($) (in Dollars per share) \| $ / shares	$ 5
Stock Option Eighteen [Member]
Equity (Details) - Schedule of Right To Purchase One Common Stock Option Held [Line Items]
Outstanding	2,500
Vested
Expiry date	Jul. 10, 2033
Weighted average exercise price ($) (in Dollars per share) \| $ / shares	$ 5
Stock Option Nineteen [Member]
Equity (Details) - Schedule of Right To Purchase One Common Stock Option Held [Line Items]
Outstanding	1,500
Vested
Expiry date	Jul. 01, 2033
Weighted average exercise price ($) (in Dollars per share) \| $ / shares	$ 5

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)							3 Months Ended	5 Months Ended	12 Months Ended
Related Party Transactions (Details) - USD ($)	Jul. 01, 2023	Jun. 01, 2023	Feb. 01, 2023	Apr. 25, 2022	Jul. 20, 2021	Feb. 09, 2021	Dec. 12, 2022	Nov. 01, 2022	Dec. 31, 2023	Dec. 31, 2022	Oct. 17, 2022
Related Party Transactions [Line Items]
Percentage of authority control									10%
Consulting fees									$ 4,272	$ 2,971
Stock options granted (in Shares)		160,000				800,000			250,000
Contractual term		10 years			10 years	10 years
Exercise price per share (in Dollars per share)		$ 5			$ 0.6	$ 0.6
Stock options value		$ 420,521			$ 51,014	$ 203,972
Stock option re-issued (in Shares)		80,000
Unvested options were forfeited (in Shares)											137,500
Remaining vested option (in Shares)											62,500
Share-based compensation expense									$ 135,947	47,906
Weighted average exercise price percentage (in Dollars per share)									$ 1.22
Due to related party									$ 77,127	154,325
Unsecured amount									22,455	22,705
Stock Option [Member]
Related Party Transactions [Line Items]
Contractual term		10 years
Exercise price per share (in Dollars per share)		$ 5
Share-based compensation expense										1,424
Black-Scholes Option Pricing Model [Member]
Related Party Transactions [Line Items]
Vesting percentage	25%	25%	25%	25%	25%	25%	25%	25%	25%
Percentage of option vesting for remaining period	75%	75%	75%	75%	75%	75%	75%	75%	75%
Common Stock [Member]
Related Party Transactions [Line Items]
Exercise price per share (in Dollars per share)		$ 5
Brenda Buechler [Member]
Related Party Transactions [Line Items]
Amount of salary paid									$ 212,913	107,937
Employer taxes									22,913	7,937
Christoph Kraneiss [Member]
Related Party Transactions [Line Items]
Amount of salary paid									197,398	72,792
Employer taxes									17,398	5,292
Two Directors [Member]
Related Party Transactions [Line Items]
Stock options granted (in Shares)		80,000
Northstrive Companies Inc. [Member]
Related Party Transactions [Line Items]
Consulting fees									120,000	120,000
Due to related party									34,378	7,165
Jordan Plews [Member]
Related Party Transactions [Line Items]
Amount of salary paid									223,646	222,446
Employer taxes									$ 23,646	12,446
Four Related Parties [Member]
Related Party Transactions [Line Items]
Stock options granted (in Shares)						200,000
Brenda Buechler, Chief Marketing Officer [Member]
Related Party Transactions [Line Items]
Stock options granted (in Shares)									150,000
Christoph Kraneiss, Chief Commercial Officer [Member]
Related Party Transactions [Line Items]
Stock options granted (in Shares)									100,000
Black-Scholes Option Pricing Model [Member]
Related Party Transactions [Line Items]
Stock options value									$ 264,906
Braeden Lichti [Member]
Related Party Transactions [Line Items]
Due to related party									22,455	142,705
GB Capital Ltd [Member]
Related Party Transactions [Line Items]
Consulting fees									110,000	95,078
Related Party [Member]
Related Party Transactions [Line Items]
Stock options granted (in Shares)					200,000
Graydon Bensler [Member]
Related Party Transactions [Line Items]
Consulting fees									15,143	1,485
Braeden Lichti [Member]
Related Party Transactions [Line Items]
Consulting fees									$ 879
Jordan Plews [Member]
Related Party Transactions [Line Items]
Consulting fees

Related Party Transactions (D_2

Related Party Transactions (Details) - Schedule of Remuneration of Directors and Key Management Personnel - Directors and Key Management Personnel [Member] - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Related Party Transactions (Details) - Schedule of Remuneration of Directors and Key Management Personnel [Line Items]
Consulting fees	$ 230,000	$ 215,078
Salaries	633,957	403,180
Share-based compensation	357,349	129,980
Total	$ 1,221,306	$ 748,238

Related Party Transactions (D_3

Related Party Transactions (Details) - Schedule of Fair Value of the Options Granted to Each Individual and the Related Expense - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Fair Value, Option, Quantitative Disclosures [Line Items]
Individual and the related expense	$ 357,349	$ 56,724
Grant date fair value of stock options	997,053
Braeden Lichti, Former Chairman and President [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Individual and the related expense	6,563	14,181
Grant date fair value of stock options	50,995
Graydon Bensler, CFO and Director [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Individual and the related expense	6,563	14,181
Grant date fair value of stock options	50,995
Jordan Plews, CEO and Director [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Individual and the related expense	6,563	14,181
Grant date fair value of stock options	50,995
Tim Sayed, Chief Medical Officer [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Individual and the related expense	6,563	14,181
Grant date fair value of stock options	50,995
Jeffrey Parry, Director [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Individual and the related expense	29,855
Grant date fair value of stock options	107,669
Julie Daley, Director [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Individual and the related expense	98,613
Grant date fair value of stock options	210,245
Crystal Muilenburg, Director [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Individual and the related expense	82,252
Grant date fair value of stock options	210,245
Brenda Buechler, Chief Marketing Officer [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Individual and the related expense	62,705
Grant date fair value of stock options	143,671
Christoph Kraneiss, Chief Commercial Officer [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Individual and the related expense	57,672
Grant date fair value of stock options	$ 121,243

Income Tax (Details)

Income Tax (Details) - USD ($)	12 Months Ended
Income Tax (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Tax [Abstract]
Deferred income tax expenses
Net operating losses for income tax purposes	4,168,622	1,615,645
Loss carry forwards	$ 1,710,000	$ 662,000

Income Tax (Details) - Schedule

Income Tax (Details) - Schedule of Component of Loss Before Income Tax - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Component of Loss Before Income Tax [Abstract]
Net loss before income tax	$ (4,301,517)	$ (1,800,268)
Effective tax rate	27.87%	27.87%
Expected recovery	$ (1,198,833)	$ (501,735)
Share-based compensation	135,947	47,906
Other non-deductible items	19,864	3,555
Foreign exchange	(2,168)	3,602
Tax rate differences	1,031	1,292
Change in valuation allowance	1,044,159	445,380
Tax expense (recovery)

Commitments and Contingencies (

Commitments and Contingencies (Details)	12 Months Ended
Commitments and Contingencies (Details)	Dec. 31, 2023 USD ($)	Dec. 31, 2023 CAD ($)
Commitments and Contingencies [Abstract]
Final Settlement	$ 9,225	$ 12,500
Contributed value	158,603
Total revenue	$ 1,712,595
Revenue percentage	9.26%	9.26%

Concentrations (Details)

Concentrations (Details) - USD ($)	12 Months Ended
Concentrations (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Concentrations [Line Items]
Customer representing revenue (in Dollars)	$ 234,800
Customer revenue (in Dollars)		$ 344,018
Largest Customer [Member]
Concentrations [Line Items]
Receivables (in Dollars)	49
Due from customer (in Dollars)	$ 7,500
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Largest Customer [Member]
Concentrations [Line Items]
Revenue percentage	34%	54%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| One Customer [Member]
Concentrations [Line Items]
Revenue percentage		45%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Two Customer [Member]
Concentrations [Line Items]
Revenue percentage		9%
Three Suppliers [Member] \| Revenue Benchmark [Member] \| Supplier Concentration Risk [Member]
Concentrations [Line Items]
Revenue percentage	73%	64%

Concentrations (Details) - Sche

Concentrations (Details) - Schedule of Suppliers Percentage of Cost - Accounts Payable [Member] - Supplier Concentration Risk [Member]	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Supplier 1 [Member]
Schedule of Suppliers Percentage of Cost [Line Items]
Total	32%	39%
Supplier 2 [Member]
Schedule of Suppliers Percentage of Cost [Line Items]
Total	29%	14%
Supplier 3 [Member]
Schedule of Suppliers Percentage of Cost [Line Items]
Total	12%	11%
Total Suppliers [Member]
Schedule of Suppliers Percentage of Cost [Line Items]
Total	73%	64%

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event [Member] - $ / shares		1 Months Ended
	Mar. 06, 2024	Feb. 13, 2024
Subsequent Events [Line Items]
Common stock issued (in Shares)	80,000	12,500
Stock options exercise price	$ 1	$ 5
Stock option maturity	10 years	10 years
Additionally stock options (in Shares)	160,000
Maximum [Member]
Subsequent Events [Line Items]
Stock options exercise price	$ 5
Minimum [Member]
Subsequent Events [Line Items]
Stock options exercise price	$ 1