60 Degrees Pharmaceuticals (SXTP) 10-Q14 Nov 242024 Q3 Quarterly reportFinancial data

Company Profile

Cover

Cover - shares	9 Months Ended
Cover - shares	Sep. 30, 2024	Nov. 14, 2024
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Amendment Flag	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Entity Information [Line Items]
Entity Registrant Name	60 DEGREES PHARMACEUTICALS, INC.
Entity Central Index Key	0001946563
Entity File Number	001-41719
Entity Tax Identification Number	45-2406880
Entity Incorporation, State or Country Code	DE
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	1025 Connecticut Avenue
Entity Address, Address Line Two	NW Suite 1000
Entity Address, City or Town	Washington, D.C.
Entity Address, State or Province	WA
Entity Address, Postal Zip Code	20036
Entity Phone Fax Numbers [Line Items]
City Area Code	(202)
Local Phone Number	327-5422
Entity Listings [Line Items]
Entity Common Stock, Shares Outstanding		2,297,465
Common Stock, par value $0.0001 per share
Entity Listings [Line Items]
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Trading Symbol	SXTP
Security Exchange Name	NASDAQ
Warrants, each warrant to purchase one share of Common Stock
Entity Listings [Line Items]
Title of 12(b) Security	Warrants, each warrant to purchase one share of Common Stock
Trading Symbol	SXTPW
Security Exchange Name	NASDAQ

Consolidated Condensed Balance

Consolidated Condensed Balance Sheets - USD ($)		Sep. 30, 2024	Dec. 31, 2023
Current Assets:
Cash and Cash Equivalents		$ 3,300,688	$ 2,142,485
Accounts Receivable		323,822	231,332
Prepaid and Other Assets		1,102,948	4,402,602
Short-Term Investments		1,711,497
Inventory (Note 3)		452,036	466,169
Total Current Assets		6,890,991	7,242,588
Property and Equipment, net (Note 4)		155,257	57,761
Other Assets:
Right of Use Asset (Note 11)			13,517
Long-Term Prepaid Expense		110,294	242,647
Intangible Assets, net (Note 5)		264,351	227,258
Total Other Assets		374,645	483,422
Total Assets		7,420,893	7,783,771
Current Liabilities:
Accounts Payable and Accrued Expenses		677,617	506,206
Lease Liability (Note 11)			13,650
SBA EIDL (including accrued interest) (Note 7)		8,772	8,772
Derivative Liabilities (Note 8)		623,762	2,306,796
Total Current Liabilities:		1,310,151	2,835,424
Long-Term Liabilities:
SBA EIDL (including accrued interest) (Note 7)		147,895	150,251
Total Long-Term Liabilities		147,895	150,251
Total Liabilities		1,458,046	2,985,675
Commitments and Contingencies (Note 11)
SHAREHOLDERS’ EQUITY:
Series A Preferred Stock, $0.0001 par value, 1,000,000 shares authorized; 76,480 and 78,803 issued and outstanding as of September 30, 2024 and December 31, 2023, respectively (Note 6)		9,567,439	9,858,040
Common Stock, $0.0001 par value, 150,000,000 shares authorized; 1,861,914 and 484,187 issued and outstanding as of September 30, 2024 and December 31, 2023, respectively (Note 6)	[1]	186	48
Additional Paid-in Capital(1)	[1]	34,815,642	27,457,335
Accumulated Other Comprehensive Income		139,207	135,561
Accumulated Deficit		(38,482,920)	(32,580,850)
60P Shareholders’ Equity:		6,039,554	4,870,134
Noncontrolling Interest		(76,707)	(72,038)
Total Shareholders’ Equity		5,962,847	4,798,096
Total Liabilities and Shareholders’ Equity		$ 7,420,893	$ 7,783,771

[1] Periods presented have been adjusted to reflect the 1:12 reverse stock split on August 12, 2024.

Consolidated Condensed Balanc_2

Consolidated Condensed Balance Sheets (Parentheticals) - $ / shares		Sep. 30, 2024	Dec. 31, 2023
Common stock, par value (in Dollars per share)	[1]	$ 0.0001	$ 0.0001
Common stock, shares authorized	[1]	150,000,000	150,000,000
Common stock, shares issued	[1]	1,861,914	484,187
Common stock, shares outstanding	[1]	1,861,914	484,187
Series A Preferred Stock
Preferred stock, par value (in Dollars per share)		$ 0.0001	$ 0.0001
Preferred stock, shares authorized		1,000,000	1,000,000
Preferred stock, shares issued		76,480	78,803
Preferred stock, shares outstanding		76,480	78,803

[1] Periods presented have been adjusted to reflect the 1:12 reverse stock split on August 12, 2024.

Consolidated Condensed Statemen

Consolidated Condensed Statements of Operations and Comprehensive (Loss) Income (Unaudited) - USD ($)		3 Months Ended		9 Months Ended
		Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Product and Service Revenues, net		$ 135,293	$ 51,188	$ 376,728	$ 127,892
Cost of Revenues		111,687	71,196	266,688	328,293
Gross Profit (Loss)		23,606	(20,008)	110,040	(200,401)
Research Revenues		12,818	75,566	43,177	82,974
Net Revenue (Loss)		36,424	55,558	153,217	(117,427)
Operating Expenses:
Research and Development		940,063	263,703	4,372,571	591,569
General and Administrative Expenses		1,215,053	1,313,617	3,419,747	2,551,426
Total Operating Expenses		2,155,116	1,577,320	7,792,318	3,142,995
Loss from Operations		(2,118,692)	(1,521,762)	(7,639,101)	(3,260,422)
Interest Expense		(1,467)	(40,106)	(6,490)	(2,281,191)
Derivative Expense					(399,725)
Change in Fair Value of Derivative Liabilities		(56,712)	92,490	1,683,034	95,324
Loss on Debt Extinguishment			(391,593)		(1,231,480)
Change in Fair Value of Promissory Note			6,105,066		5,379,269
Other Income (Expense), net		16,623	(70,490)	56,569	(69,169)
Total Interest and Other Income (Expense), net		(41,556)	5,695,367	1,733,113	1,493,028
(Loss) Income from Operations before Provision for Income Taxes		(2,160,248)	4,173,605	(5,905,988)	(1,767,394)
Provision for Income Taxes (Note 9)		250	63	751	189
Net (Loss) Income including Noncontrolling Interest		(2,160,498)	4,173,542	(5,906,739)	(1,767,583)
Net (Loss) Income – Noncontrolling Interest		(713)	(9,656)	(4,669)	(14,165)
Net (Loss) Income – attributed to 60 Degrees Pharmaceuticals, Inc.		(2,159,785)	4,183,198	(5,902,070)	(1,753,418)
Comprehensive (Loss) Income:
Net (Loss) Income		(2,160,498)	4,173,542	(5,906,739)	(1,767,583)
Unrealized Foreign Currency Translation Gain		4,403	9,342	3,646	7,678
Total Comprehensive (Loss) Income		(2,156,095)	4,182,884	(5,903,093)	(1,759,905)
Net Loss – Noncontrolling Interest		(713)	(9,656)	(4,669)	(14,165)
Comprehensive (Loss) Income – attributed to 60 Degrees Pharmaceuticals, Inc.		(2,155,382)	4,192,540	(5,898,424)	(1,745,740)
Cumulative Dividends on Series A Preferred Stock		(116,571)	(101,538)	(352,333)	(101,538)
Net (Loss) Income - attributed to Common Shareholders		$ (2,271,953)	$ 4,091,002	$ (6,250,757)	$ (1,847,278)
Net (Loss) Income per Common Share:
Basic (in Dollars per share)	[1]	$ (0.93)	$ 9.13	$ (4.35)	$ (6.59)
Diluted (in Dollars per share)	[1]	$ (0.93)	$ 9.13	$ (4.35)	$ (6.59)
Weighted average number of common shares outstanding
Basic (in Shares)	[1]	2,443,198	448,174	1,437,584	280,391
Diluted (in Shares)	[1]	2,443,198	448,174	1,437,584	280,391
Product Revenues – net of Discounts and Rebates
Product and Service Revenues, net		$ 135,293	$ 51,188	$ 365,939	$ 127,892
Service Revenues
Product and Service Revenues, net				$ 10,789

[1] Periods presented have been adjusted to reflect the 1:12 reverse stock split on August 12, 2024.

Consolidated Condensed Statem_2

Consolidated Condensed Statements of Shareholders’ Equity (Deficit) (Unaudited) - USD ($)		Preferred Stock Series A	Common Stock		Additional Paid-In Capital	[1]	Accumulated Deficit	Accumulated Other Comprehensive Income (Loss)	Total Shareholders’ Equity (Deficit) Attributable to 60P	Noncontrolling Interest on Shareholders	Total
Balance at Dec. 31, 2022			$ 20	[1]	$ 5,164,680		$ (28,815,148)	$ 73,708	$ (23,576,740)	$ (572,320)	$ (24,149,060)
Balance (in Shares) at Dec. 31, 2022			198,836	[1]
Cancellation of common stock			$ (12)	[1]	12
Cancellation of common stock (in Shares)	[1]		(120,919)
Share-based compensation to vendors for services			$ 12	[1]	5,378,896				5,378,908		5,378,908
Share-based compensation to vendors for services (in Shares)	[1]		120,253
Net foreign translation loss				[1]				(1,290)	(1,290)		(1,290)
Net income (loss)				[1]			(2,600,061)		(2,600,061)	2,527	(2,597,534)
Balance at Mar. 31, 2023			$ 20	[1]	10,543,588		(31,415,209)	72,418	(20,799,183)	(569,793)	(21,368,976)
Balance (in Shares) at Mar. 31, 2023			198,170	[1]
Balance at Dec. 31, 2022			$ 20	[1]	5,164,680		(28,815,148)	73,708	(23,576,740)	(572,320)	(24,149,060)
Balance (in Shares) at Dec. 31, 2022			198,836	[1]
Net income (loss)											(1,767,583)
Balance at Sep. 30, 2023		$ 9,858,040	$ 48	[1]	27,183,447		(30,568,566)	81,386	6,554,355	(38,105)	6,516,250
Balance (in Shares) at Sep. 30, 2023		78,803	483,307	[1]
Balance at Mar. 31, 2023			$ 20	[1]	10,543,588		(31,415,209)	72,418	(20,799,183)	(569,793)	(21,368,976)
Balance (in Shares) at Mar. 31, 2023			198,170	[1]
Net foreign translation loss				[1]				(374)	(374)		(374)
Net income (loss)				[1]			(3,336,555)		(3,336,555)	(7,036)	(3,343,591)
Balance at Jun. 30, 2023			$ 20	[1]	10,543,588		(34,751,764)	72,044	(24,136,112)	(576,829)	(24,712,941)
Balance (in Shares) at Jun. 30, 2023			198,170	[1]
Voluntary conversion of Series A Preferred Stock into common stock		$ (270,460)		[1]	270,460
Voluntary conversion of Series A Preferred Stock into common stock (in Shares)		(2,162)	3,797	[1]
Share-based compensation expense				[1]	271,066				271,066		271,066
Net foreign translation loss				[1]				9,342	9,342		9,342
Issuance of common stock for payment of deferred compensation				[1]	155,000				155,000		155,000
Issuance of common stock for payment of deferred compensation (in Shares)	[1]		2,438
Conversion of debt into common stock upon initial public offering			$ 14	[1]	7,989,584				7,989,598		7,989,598
Conversion of debt into common stock upon initial public offering (in Shares)	[1]		142,270
Conversion of debt into Series A Preferred Stock upon initial public offering		$ 10,128,500		[1]					10,128,500		10,128,500
Conversion of debt into Series A Preferred Stock upon initial public offering (in Shares)		80,965
Reclassification of liability-classified warrants to equity-classified				[1]	838,748				838,748		838,748
Issuance of common stock pursuant to IPO, net of underwriting discounts, commissions, and deferred offering costs of $1,266,740			$ 12	[1]	6,235,264				6,235,276		6,235,276
Issuance of common stock pursuant to IPO, net of underwriting discounts, commissions, and deferred offering costs of $1,266,740 (in Shares)	[1]		117,925
Issuance of common stock upon exercise of warrants			$ 2	[1]	1,131,769				1,131,771		1,131,771
Issuance of common stock upon exercise of warrants (in Shares)	[1]		15,371
Issuance of common stock pursuant to share-based compensation awards				[1]	187,200				187,200		187,200
Issuance of common stock pursuant to share-based compensation awards (in Shares)	[1]		3,336
Prepaid share-based compensation				[1]	109,148				109,148		109,148
Contribution from noncontrolling interest				[1]	(548,380)				(548,380)	548,380
Net income (loss)				[1]			4,183,198		4,183,198	(9,656)	4,173,542
Balance at Sep. 30, 2023		$ 9,858,040	$ 48	[1]	27,183,447		(30,568,566)	81,386	6,554,355	(38,105)	6,516,250
Balance (in Shares) at Sep. 30, 2023		78,803	483,307	[1]
Balance at Dec. 31, 2023		$ 9,858,040	$ 48	[1]	27,457,335		(32,580,850)	135,561	4,870,134	(72,038)	4,798,096
Balance (in Shares) at Dec. 31, 2023		78,803	484,187	[1]
Issuance of warrants in Private Placement, net of offering costs paid at closing and deferred offering costs of $582,600			$ 44	[1]	1,898,252				1,898,296		1,898,296
Issuance of warrants in Private Placement, net of offering costs paid at closing and deferred offering costs of $582,600 (in Shares)	[1]		438,414
Issuance of common stock upon exercise of Pre-Funded Warrants			$ 4	[1]	4,991				4,995		4,995
Issuance of common stock upon exercise of Pre-Funded Warrants (in Shares)	[1]		41,630
Issuance of shares for RSUs			$ 2	[1]	(2)
Issuance of shares for RSUs (in Shares)	[1]		16,001
Net foreign translation loss				[1]				(3,894)	(3,894)		(3,894)
Net income (loss)				[1]			430,470		430,470	(2,485)	427,985
Balance at Mar. 31, 2024		$ 9,858,040	$ 98	[1]	29,360,576		(32,150,380)	131,667	7,200,001	(74,523)	7,125,478
Balance (in Shares) at Mar. 31, 2024		78,803	980,232	[1]
Balance at Dec. 31, 2023		$ 9,858,040	$ 48	[1]	27,457,335		(32,580,850)	135,561	4,870,134	(72,038)	$ 4,798,096
Balance (in Shares) at Dec. 31, 2023		78,803	484,187	[1]
Issuance of warrants in Private Placement, net of offering costs paid at closing and deferred offering costs of $582,600 (in Shares)											12,669
Net income (loss)											$ (5,906,739)
Balance at Sep. 30, 2024		$ 9,567,439	$ 186	[1]	34,815,642		(38,482,920)	139,207	6,039,554	(76,707)	5,962,847
Balance (in Shares) at Sep. 30, 2024		76,480	1,861,914	[1]
Balance at Mar. 31, 2024		$ 9,858,040	$ 98	[1]	29,360,576		(32,150,380)	131,667	7,200,001	(74,523)	7,125,478
Balance (in Shares) at Mar. 31, 2024		78,803	980,232	[1]
Issuance of common stock upon exercise of Pre-Funded Warrants			$ 4	[1]	4,991				4,995		4,995
Issuance of common stock upon exercise of Pre-Funded Warrants (in Shares)	[1]		41,629
Voluntary return of shares issued to vendor for services			$ (1)	[1]	1
Voluntary return of shares issued to vendor for services (in Shares)	[1]		(10,000)
Issuance of shares for RSUs			$ 1	[1]	(1)
Issuance of shares for RSUs (in Shares)	[1]		5,337
Net foreign translation loss				[1]				3,137	3,137		3,137
Net income (loss)				[1]			(4,172,755)		(4,172,755)	(1,471)	(4,174,226)
Balance at Jun. 30, 2024		$ 9,858,040	$ 102	[1]	29,365,567		(36,323,135)	134,804	3,035,378	(75,994)	2,959,384
Balance (in Shares) at Jun. 30, 2024		78,803	1,017,198	[1]
Issuance of warrants in Private Placement, net of offering costs paid at closing and deferred offering costs of $582,600				[1]	3,414,502				3,414,502		3,414,502
Voluntary conversion of Series A Preferred Stock into common stock		$ (290,601)	$ 7	[1]	290,594
Voluntary conversion of Series A Preferred Stock into common stock (in Shares)		(2,323)	73,334	[1]
Issuance of common stock pursuant to ATM Offering, net of offering costs paid at closing and deferred offering costs of $264,774			$ 68	[1]	1,729,742				1,729,810		1,729,810
Issuance of common stock pursuant to ATM Offering, net of offering costs paid at closing and deferred offering costs of $264,774 (in Shares)	[1]		677,819
Issuance of common stock for fractional shares pursuant to Reverse Stock Split rounding adjustment			$ 9	[1]	(9)
Issuance of common stock for fractional shares pursuant to Reverse Stock Split rounding adjustment (in Shares)	[1]		93,563
Share-based compensation expense				[1]	15,246				15,246		15,246
Net foreign translation loss				[1]				4,403	4,403		4,403
Net income (loss)				[1]			(2,159,785)		(2,159,785)	(713)	(2,160,498)
Balance at Sep. 30, 2024		$ 9,567,439	$ 186	[1]	$ 34,815,642		$ (38,482,920)	$ 139,207	$ 6,039,554	$ (76,707)	$ 5,962,847
Balance (in Shares) at Sep. 30, 2024		76,480	1,861,914	[1]

[1] Periods presented have been adjusted to reflect the 1:12 reverse stock split on August 12, 2024.

Consolidated Condensed Statem_3

Consolidated Condensed Statements of Shareholders’ Equity (Deficit) (Unaudited) (Parentheticals) - USD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Statement of Stockholders' Equity [Abstract]
Issuance of common stock net of offering costs paid	$ 264,774
Issuance of warrants in Private Placement, net of offering costs paid	$ 582,600
Issuance of common stock pursuant to IPO, net of underwriting discounts		$ 1,266,740

Consolidated Condensed Statem_4

Consolidated Condensed Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net Loss	$ (5,906,739)	$ (1,767,583)
Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activities:
Depreciation	6,277	19,287
Amortization	28,004	20,606
Amortization of Debt Discount		669,148
Amortization of ROU Asset	13,517	37,035
Amortization of Note Issuance Costs		67,728
Amortization of Capitalized Share-Based Payments	3,531,763	690,173
Share-Based Compensation to Vendors for Services		212,605
Share-Based Compensation under Equity Incentive Plan	15,246	458,266
Loss on Debt Extinguishment		1,231,480
Change in Fair Value of Derivative Liabilities	(1,683,034)	(95,324)
Derivative Expense		399,725
Change in Fair Value of Promissory Note		(5,379,269)
Write-offs of Capitalized Patents	11,300
Inventory Reserve		(139,946)
Changes in Operating Assets and Liabilities:
Accounts Receivable	(92,490)	(92,044)
Prepaid and Other Assets	(99,756)	(1,512,578)
Inventory	14,133	60,205
Accounts Payable and Accrued Liabilities	171,411	(489,337)
Accrued Interest, net	(5,853)	1,267,703
Reduction of Lease Liability	(13,650)	(37,122)
Deferred Compensation		(100,000)
Net Cash Used in Operating Activities	(4,009,871)	(4,479,242)
CASH FLOWS FROM INVESTING ACTIVITIES
Capitalization of Patents	(49,869)	(29,220)
Purchases of Fixed Assets	(103,773)	(1,823)
Acquisition of Intangibles	(25,374)	(18,283)
Purchase of Short-Term Investments	(1,708,000)
Net Cash Used in Investing Activities	(1,887,016)	(49,326)
CASH FLOWS FROM FINANCING ACTIVITIES
Net Proceeds from January 2024 Offering	1,914,513
Payment of Deferred Offering Costs	(102,077)	(150,420)
Proceeds from IPO and Over-Allotment, net of underwriting discounts and commissions paid at closing of $1,047,692		6,454,325
Proceeds from ATM Offering, net of offering costs paid at closing of $203,914	1,790,670
Proceeds from Private Placement, net of offering costs paid at closing of $557,600	3,439,502
Proceeds from Exercise of Warrants		1,131,771
Proceeds from Exercise of Pre-Funded Warrants	9,990
Proceeds from Notes Payable		650,000
Repayment of Notes Payable		(1,611,111)
Proceeds from Advances - Related Party		250,000
Repayment of Related Party Advances		(250,000)
Net Cash Provided by Financing Activities	7,052,598	6,474,565
Effect of Exchange Rate Changes on Cash	2,492	7,678
Change in Cash and Cash Equivalents	1,158,203	1,953,675
Cash and Cash Equivalents—Beginning of Period	2,142,485	264,865
Cash and Cash Equivalents—End of Period	3,300,688	2,218,540
NONCASH INVESTING/FINANCING ACTIVITIES
Conversion of Debt into Common Stock		7,989,598
Conversion of Debt into Series A Preferred Stock		10,128,500
Conversion of Series A Preferred Stock into Common Stock	290,601	270,460
Capitalized Share-Based Payments to Vendors		4,916,556
Fair Value of Warrants Issued to Underwriters	71,364	301,416
Reclassification of Liability-classified Warrants to Equity-classified		838,748
Additions to ROU Assets for Lease Renewal		50,922
Additions to Lease Liabilities for Lease Renewal		50,570
Debt Discount Recorded in Connection with Derivative Liabilities		650,000
Stock Issued for Payment of Deferred Compensation		480,000
Stock Issued for Acquisition of Intangibles		$ 33,895

Consolidated Condensed Statem_5

Consolidated Condensed Statements of Cash Flows (Unaudited) (Parentheticals) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Statement of Cash Flows [Abstract]
Net of underwriting discounts and commissions paid at closing		$ 1,047,692
ATM Offering, net of offering costs paid	$ 203,914
Private Placement, net of offering costs	$ 557,600

Nature of Operations

Nature of Operations	9 Months Ended
Nature of Operations	Sep. 30, 2024
Nature of Operations [Abstract]
NATURE OF OPERATIONS	1. NATURE OF OPERATIONS 60 Degrees Pharmaceuticals, Inc. was incorporated in Delaware on June 1, 2022 and merged on the same day with 60 Degrees Pharmaceuticals, LLC, a District of Columbia limited liability company organized on September 9, 2010. 60 Degrees Pharmaceuticals, Inc. and its subsidiary (referred to collectively as the “Company”, “60P”, or “60 Degrees Pharmaceuticals”) is a specialty pharmaceutical company that specializes in the development and marketing of new medicines for the treatment and prevention of infectious diseases. 60P achieved FDA approval of its lead product, ARAKODA ® (a) Initial Public Offering On July 14, 2023, the Company closed its initial public offering consisting of 117,925 units at a price of $63.60 per unit for $6,454,325 in net proceeds, after deducting the underwriting discount and commission and other estimated offering expenses paid by the Company at closing (the “IPO”). Each unit consisted of one share of common stock, one tradeable warrant to purchase one share of common stock at an exercise price of $73.14 per share (a “Tradeable Warrant”), and one non-tradeable warrant to purchase one share of the Company’s common stock at an exercise price of $76.32 per share (a “Non-tradeable Warrant”). The Tradeable Warrants and Non-Tradeable Warrants were immediately exercisable on the date of issuance and will expire five years from the date of issuance (July 12, 2023 to July 12, 2028). The Company granted the underwriters a 45-day over-allotment option to purchase up to 17,689 shares of the Company’s common stock at a price of $63.36 per share and/or 17,689 Tradeable Warrants at a price of $0.12 per Tradeable Warrant and/or 17,689 Non-tradeable Warrants at $0.12 per Non-tradeable Warrant, or any combination thereof (the “IPO Over-Allotment”). On July 13, 2023, the underwriters partially exercised the Over-Allotment and purchased an additional 8,387 Tradeable Warrants and 8,387 Non-tradeable Warrants. The Company also issued to the underwriters warrants to purchase 7,076 shares of the Company’s common stock, at an exercise price of $69.96 per share, equal to 110% of the offering price per unit (the “IPO Representative Warrants”). The IPO Representative Warrants are exercisable for a period of five years from the date of issuance (July 14, 2023 to July 14, 2028). The units were offered and sold pursuant to the Company’s Registration Statement on Form S-1, as amended (File No. 333-269483), originally filed with the Securities and Exchange Commission (the “SEC”) on January 31, 2023 (the “IPO Registration Statement”) and the final prospectus filed with the SEC pursuant to Rule 424(b)(4) of the Securities Act of 1933, as amended. The Registration Statement was declared effective by the SEC on July 11, 2023. The common stock and tradeable warrants began trading on The Nasdaq Capital Market on July 12, 2023 under the symbols “SXTP” and “SXTPW,” respectively. The closing of the IPO occurred on July 14, 2023. (b) Going Concern The Company’s financial statements are prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of obligations in the normal course of business. However, the Company has not demonstrated the ability to generate enough revenues to date to cover operating expenses and has accumulated losses to date. This condition, among others, raises substantial doubt about the ability of the Company to continue as a going concern for one year from the date these consolidated condensed financial statements are issued. In view of these matters, continuation as a going concern is dependent upon the Company’s ability to meet its financial requirements, raise additional capital, and achieve gross profitability from their single marketed product. The financial statements do not include any adjustments to the amount and classification of assets and liabilities that may be necessary should the Company not continue as a going concern. Management plans to fund operations of the Company through third party and related party debt/advances, private placement of restricted securities and the issuance of stock in a subsequent offering until such a time as the business achieves profitability or a business combination may be achieved. On September 30, 2024, the Company had cash and cash equivalents totaling $3,300,688, as compared to cash and cash equivalents totaling $2,142,485 at December 31, 2023. During the nine months ended September 30, 2024, the Company used $4,009,871 of cash in its operating activities. The Company’s future results are subject to substantial risks and uncertainties. The Company has operated at a loss for its entire history and there can be no assurance that it will ever achieve or maintain profitability. The Company has historically funded its operations primarily with proceeds from sales of common stock and warrants for the purchase of common stock, proceeds from the issuance of convertible debt, and borrowings under loan and security agreements. The Company expects to need to raise additional capital under structures available to the Company, including debt and/or equity offerings, which may not be on favorable terms. The Company would not have sufficient funds to meet its obligations within twelve months from the issuance date of these consolidated condensed financial statements. As such, there is uncertainty regarding the Company’s ability to maintain liquidity sufficient to operate its business effectively, which raises substantial doubt about the Company’s ability to continue as a going concern. Debt financing and equity financing, if available, may involve agreements that include covenants limiting or restricting the Company’s ability to take specific actions, such as incurring additional debt, making capital expenditures or declaring dividends. If the Company raises funds through collaborations, or other similar arrangements with third parties, it may have to relinquish valuable rights to its technologies, future revenue streams, research programs or product candidates or grant licenses on terms that may not be favorable to the Company and/or may reduce the value of its common stock. If the Company is unable to raise additional funds through equity or debt financings when needed, it may be required to delay, limit, reduce or terminate its product development or future commercialization efforts or grant rights to develop and market its product candidates even if the Company would otherwise prefer to develop and market such product candidates itself. The Company also expects to use cash and cash equivalents to fund activities relating to commercial support for its existing product and any future clinical research trials and operating activities. The Company’s future liquidity and capital requirements will depend on numerous factors, including the initiation and progress of clinical trials and research and product development programs; obtaining regulatory approvals and complying with applicable laws and regulations; the timing and effectiveness of product commercialization activities, including marketing arrangements; the timing and costs involved in preparing, filing, prosecuting, defending and enforcing intellectual property rights; and the effect of competing technological and market developments. The Company’s capital commitments over the next twelve months include interest obligations on the Company’s debt arrangements of $8,772 and $677,617 to satisfy current accounts payable and accrued expenses.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
Summary of Significant Accounting Policies	Sep. 30, 2024
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (a) Basis of Presentation The financial statements of 60P and its subsidiary are prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The Company has prepared the accompanying consolidated condensed financial statements pursuant to the instructions to Form 10-Q and Article 8 of Regulation S-X of the Securities and Exchange Commission (“SEC”). These financial statements are unaudited and, in the opinion of management, all adjustments considered necessary for a fair presentation of the Company’s financial position, results of operations and cash flows have been included and are of a normal and recurring nature. Operating results for the periods presented are not necessarily indicative of the results that may be expected for the year ending December 31, 2024 due to various factors. These consolidated condensed financial statements should be read in conjunction with the audited consolidated financial statements and related notes thereto as of and for the years ended December 31, 2023 and 2022, included in the Company’s annual report on Form 10-K, as filed with the SEC on April 1, 2024 (the “Annual Report”). Certain information and footnote disclosures that would substantially duplicate the disclosures contained in the Annual Report have been omitted. (b) Principles of Consolidation and Noncontrolling Interest The Company’s consolidated condensed financial statements include the financial statements of its majority owned subsidiary 60P Australia Pty Ltd. All significant intercompany accounts and transactions have been eliminated in consolidation. On August 2, 2023, Geoffrey Dow assigned his interest in 60P Australia Pty Ltd, of 904,436 common shares to the Company for no consideration, thereby increasing the proportional ownership of 60P, Inc. in 60P Australia Pty Ltd from 87.53% to 96.61%. The purpose of this assignment was to eliminate the related party conflict associated with Geoffrey Dow’s ultimate beneficial ownership in 60P Australia Pty Ltd being greater than that of other 60P, Inc. shareholders. The increase in the Company’s proportional interest is reflected as a contribution from noncontrolling interest in the accompanying consolidated condensed statement of shareholders’ equity (deficit). For entities that are consolidated, but not 100% owned, a portion of the income or loss and corresponding equity is allocated to owners other than the Company. The aggregate of the income or loss and corresponding equity that is not owned by us is included in Noncontrolling Interest in the consolidated condensed financial statements. (c) Use of Estimates The preparation of 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 disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates, and those estimates may be material. Significant estimates include the reserve for inventory, and derivative liabilities. (d) Reverse Stock Split Following stockholder approval in July 2024, the Company effected a reverse stock split at a ratio of 1:12 (the “Reverse Stock Split”), which was effective as of August 12, 2024. Proportional adjustments were made to the number of shares of common stock issuable upon exercise or conversion of the Company’s equity awards, warrants, and other equity instruments convertible into common stock, as well as the respective exercise prices, if applicable in accordance with the terms of the instruments. Unless otherwise noted, all references to numbers of shares of the Company’s common stock and per share information presented in these consolidated condensed financial statements have been retroactively adjusted, as appropriate, to reflect the Reverse Stock Split, including reclassifying an amount equal to the reduction in par value of common stock to additional paid-in capital. (e) Cash and Cash Equivalents The Company’s cash consists of cash deposited in demand accounts at financial institutions, which are insured by the Federal Deposit Insurance Corporation (“FDIC”). The Company considers short-term highly liquid investments with original maturities of three months or less to be cash equivalents. The Company’s cash and cash equivalents, at times, may exceed the FDIC insurable limits (currently $250,000). The Company has not experienced any losses related to amounts in excess of FDIC Limits. The Company periodically assesses the credit risk associated with these financial institutions and believes that the risk of loss is minimal. (f) Short-term Investments Short-term investments consist of certificates of deposit with original maturities of greater than three months and less than twelve months, which are classified as held-to-maturity as the Company has the intent and ability to hold these investments until they mature. The classification of short-term investments is determined at the time of purchase and is reevaluated at each balance sheet date. Short-term investments are reported at amortized cost. (g) Accounts Receivable and Allowance for Doubtful Accounts The Company records accounts receivable at net realizable value. This value includes an appropriate allowance for estimated uncollectible accounts to reflect any loss anticipated on the trade accounts receivable balances and charged to the provision for doubtful accounts. Based on the Company’s history there has been no need to make a recording to Allowance for Doubtful Accounts. Most of the Company’s revenue has been earned via government contracts, an Australian pharmaceutical distributor, and a large American pharmaceutical distributor. There was no allowance as of September 30, 2024 or December 31, 2023. As the Company continues to engage with smaller distributors, we will continue to analyze whether an allowance should be established. As of September 30, 2024, the American pharmaceutical distributor accounted for 96% of the accounts receivable balance (79% as of December 31, 2023) and the US government accounted for none of the outstanding accounts receivable balance (13% as of December 31, 2023). (h) Inventory Inventories are stated at the lower of cost or net realizable value. Cost is comprised of direct materials and, where applicable, costs that have been incurred in bringing the inventories to their present location and condition. The Company uses the Specific Identification method per lot. A box price is calculated per lot number and sales are recognized by their lot number. The Company regularly monitors its inventory levels to identify inventory that may expire or has a cost basis in excess of its estimated realizable value, and records write-downs for inventory that has expired, inventory that has a cost basis in excess of its expected net realizable value, and inventory in excess of expected sales requirements. Any write-downs of inventories are charged to Cost of Revenues in the Consolidated Condensed Statements of Operations and Comprehensive (Loss) Income. During the three months ended September 30, 2024 and 2023, write-downs for expired inventory totaled $1,165 and $0, respectively ($18,490 and $94,977 for the nine months ended September 30, 2024 and 2023, respectively). (i) Derivative Liabilities The Company assesses the classification of its derivative financial instruments each reporting period, which formerly consisted of bridge shares, convertible notes payable, and certain warrants, and determined that such instruments qualified for treatment as derivative liabilities as they met the criteria for liability classification under ASC 815. As of September 30, 2024, the Company’s derivative financial instruments consist of contingent payment arrangements. The Company analyzes all financial instruments with features of both liabilities and equity under FASB ASC Topic No. 480, (“ASC 480”), Distinguishing Liabilities from Equity and FASB ASC Topic No. 815, Derivatives and Hedging (“ASC 815”). Derivative liabilities are adjusted to reflect fair value at each reporting period, with any increase or decrease in the fair value recorded in the results of operations, as a component of other income or expense as change in fair value of derivative liabilities. The Company uses a Monte Carlo simulation model or a probability-weighted discounted cash flow model to determine the fair value of these instruments. Upon conversion or repayment of a debt or equity instrument in exchange for equity shares, where the embedded conversion option has been bifurcated and accounted for as a derivative liability (generally convertible debt and warrants), the Company records the equity shares at fair value on the date of conversion, relieves all related debt, derivative liabilities, and unamortized debt discounts, and recognizes a net gain or loss on debt extinguishment, if any. Equity or liability instruments that become subject to reclassification under ASC Topic 815 are reclassified at the fair value of the instrument on the reclassification date. (j) Equity-Classified Warrants As of September 30, 2024, the Company accounts for all outstanding warrants to purchase common stock as equity-classified instruments based on an assessment of the warrants’ specific terms and applicable authoritative guidance in ASC 480 and ASC 815. This assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own common stock and whether the warrant holders could potentially require “net cash settlement” in a circumstance outside of the Company’s control, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the respective issuance dates and as of each subsequent reporting period while the warrants are outstanding. (k) Concentrations Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents, short-term investments, accounts receivable, inventory purchases, and borrowings. Significant customers represent any customer whose business makes up 10% of receivables or revenues. At September 30, 2024, significant customers represented 97% of receivables (consisting of two customers and one significant customer at 97%). At December 31, 2023, significant customers represented 92% of receivables (consisting of three customers and two significant customers at 79% and 13%, respectively). For the three months ended September 30, 2024, 92% of total net revenues (consisting of two customers and one significant customer) were generated from significant customers. For the three months ended September 30, 2023, 100% of total net revenues (consisting of one significant customer) were generated by significant customers. For the nine months ended September 30, 2024, 94% of total net revenues (consisting of three customers and one significant customer) were generated from significant customers. For the nine months ended September 30, 2023, 100% of the revenues were generated by the Company from significant customers, consisting of two customers at 72% and 28%. Currently, the Company has exclusive relationships with distributors in Australia and Europe. A failure to perform by any of our current distributors would create disruption for patients in those markets. Since the Company first started working on tafenoquine all inventory has been acquired in a collaborative relationship from a sole vendor. Should the vendor cease to supply tafenoquine, it would take significant costs and efforts to rebuild the supply chain with a new sole vendor sourcing the active pharmaceutical ingredient (“API”). (l) Business Segments The Company uses the “management approach” to identify its reportable segments. The management approach requires companies to report segment financial information consistent with information used by management for making operating decisions and assessing performance as the basis for identifying the Company’s reportable segments. A single management team that reports to the Chief Executive Officer comprehensively manages the business. Accordingly, since its inception, the Company has managed its business in one identifiable segment. (m) Revenue Recognition The Company recognizes revenue in accordance with FASB ASC Topic No. 606, Revenue from Contracts with Customers (“ASC 606”). Revenues are recognized when control is transferred to customers in amounts that reflect the consideration the Company expects to be entitled to receive in exchange for those goods. Revenue recognition is evaluated through the following five steps: (i) identification of the contract, or contracts, with a customer; (ii) identification of the performance obligations in the contract; (iii) determination of the transaction price; (iv) allocation of the transaction price to the performance obligations in the contract; and (v) recognition of revenue when or as a performance obligation is satisfied. As part of the accounting for these arrangements, the Company may be required to make significant judgments, including identifying performance obligations in the contract, estimating the amount of variable consideration to include in the transaction price and allocating the transaction price to each performance obligation. Revenues from product sales are recorded at the net sales price, or “transaction price,” which may include estimates of variable consideration that result from product returns. The Company determines the amount of variable consideration by using either the expected value method or the most-likely-amount method. The Company includes the unconstrained amount of estimated variable consideration in the transaction price. The amount included in the transaction price reflects the amount for which it is probable that a significant reversal of cumulative revenue recognized will not occur. At the end of each subsequent reporting period, the Company re-evaluates the estimated variable consideration included in the transaction price and any related constraint, and if necessary, adjusts its estimate of the overall transaction price. Any such adjustments are recorded on a cumulative catch-up basis in the period of adjustment. Reserves are established for the estimates of variable consideration based on the amounts the Company expects to be earned or to be claimed on the related sales. The Company receives the majority of its revenues from sales of its Arakoda™ product to resellers in the US and abroad. The Company records US commercial revenues as a receivable when our American distributor transfers shipped product to their title model for 60P. Foreign sales to both Australia and Europe are recognized as a receivable at the point product is shipped to distributor. The shipments to Australia and Europe are further subject to profit sharing agreements for boxes sold to customers. (n) Research and Development Costs The Company accounts for research and development costs in accordance with FASB ASC Subtopic No. 730-10, Research and Development (“ASC 730-10”). Under ASC 730-10, research and development costs are expensed as incurred. Accordingly, internal research and development costs are expensed as incurred. Prepayments for research and development services are deferred and amortized over the service period as the services are provided. Advance payments for specific materials, equipment, or facilities determined to have no alternative future use are initially deferred and recognized as research and development expense when the related goods are delivered. The Company recorded $940,063 and $263,703 in research and development expense during the three months ended September 30, 2024 and 2023, respectively, ($4,372,571 and $591,569 for the nine months ended September 30, 2024 and 2023, respectively). (o) Fair Value of Financial Instruments and the Fair Value Option (“FVO”) The carrying value of the Company’s financial instruments included in current assets and current liabilities (such as cash and cash equivalents, short-term investments, accounts receivable, accounts payable, and accrued expenses) approximate their fair value due to the short-term nature of such instruments. The inputs used to measure fair value are based on a hierarchy that prioritizes observable and unobservable inputs used in valuation techniques. These levels, in order of highest to lowest priority, are described below: Level 1 - Quoted prices (unadjusted) in active markets that are accessible at the measurement date for identical assets or liabilities. Level 2 - Observable prices that are based on inputs not quoted on active markets but corroborated by market data. Level 3 - Unobservable inputs reflecting the Company’s assumptions, consistent with reasonably available assumptions made by other market participants. These valuations require significant judgment. The Company may choose to elect the FVO for certain eligible financial instruments, such as certain Promissory Notes, in order to simplify the accounting treatment. Items for which the FVO has been elected are presented at fair value in the Consolidated Condensed Balance Sheets and any change in fair value unrelated to credit risk is recorded in Other Expense, net in the Consolidated Condensed Statements of Operations and Comprehensive (Loss) Income. Changes in fair value related to credit risk are recognized as other comprehensive income or loss. As a result of the completion of the IPO in July 2023, all financial instruments for which the FVO was elected were extinguished. See Note 7 for more information on the extinguishment of the Promissory Notes. The Company’s financial instruments recorded at fair value on a recurring basis at September 30, 2024, and December 31, 2023 include Derivative Liabilities, which are carried at fair value based on Level 3 inputs. See Note 8 for more information on Derivative Liabilities. Liabilities measured at fair value at September 30, 2024 and December 31, 2023 are as follows: September 30, 2024 Level 1 Level 2 Level 3 Total Liabilities: Derivative Liabilities $ - $ - $ 623,762 $ 623,762 Total $ - $ - $ 623,762 $ 623,762 December 31, 2023 Level 1 Level 2 Level 3 Total Liabilities: Derivative Liabilities $ - $ - $ 2,306,796 $ 2,306,796 Total $ - $ - $ 2,306,796 $ 2,306,796 There were no transfers of financial instruments between Level 1, Level 2, and Level 3 during the periods presented. A rollforward of liabilities measured at fair value using Level 3 inputs outstanding during the three and nine months ended September 30, 2024 and 2023 are presented in Note 7 (Debt) and Note 8 (Derivative Liabilities), respectively. (p) Assets and Liabilities Not Measured at Fair Value on a Recurring Basis In addition to assets and liabilities that are measured at fair value on a recurring basis, the Company also measures certain assets and liabilities at fair value on a nonrecurring basis. The Company’s non-financial assets, including Intangible Assets and Property and Equipment, are measured at fair value when there is an indication of impairment and the carrying amount exceeds the assets’ projected undiscounted cash flows. These assets are recorded at fair value only when an impairment charge is recognized. As of September 30, 2024, and December 31, 2023, the fair value of Cash and Cash Equivalents, Short-Term Investments, Accounts Receivable, Prepaid Expenses and Other Current Assets, and Accounts Payable and Accrued Expenses approximated their carrying values due to the short-term nature of these assets and liabilities. (q) Foreign Currency Transactions and Translation The individual financial statements of each group entity are measured and presented in the currency of the primary economic environment in which the entity operates (its functional currency). The consolidated condensed financial statements of the Company are presented in US dollars, which is the functional currency of the Company and the presentation currency for the consolidated condensed financial statements. For the purpose of presenting consolidated condensed financial statements, the assets and liabilities of the group’s foreign operations are mostly translated at exchange rates prevailing on the reporting date. Income and expense items are translated at the average exchange rates for the period, unless exchange rates fluctuate significantly during that period, in which case the exchange rates at the dates of the transactions are used. Exchange differences arising, if any, are recognized as a component of other comprehensive income (loss) as Unrealized Foreign Currency Translation Gain or Loss. Exchange rates along with historical rates used in these financial statements are as follows: Average Exchange Rate As of Three Months Ended Nine Months Ended September 30, December 31, Currency 2024 2023 2024 2023 2024 2023 1 AUD = 0.67 USD 0.65 USD 0.66 USD 0.67 USD 0.69 USD 0.68 USD (r) Reclassifications Certain prior period interim amounts have been reclassified for consistency with the current period presentation. These reclassifications had no material effect on the consolidated condensed results of operations and comprehensive (loss) income, shareholders’ equity (deficit), or cash flows. (s) Share-Based Payments On November 22, 2022, the Company adopted the 2022 Equity Incentive Plan also referred to as (“2022 Plan”). The 2022 Plan and related share-based awards are discussed more fully in Note 10. The Company accounts for share-based payments in accordance with ASC Subtopic 718, Compensation - Stock Compensation The Company estimates the fair value of all stock option awards as of the grant date by applying the Black-Scholes option pricing model. The application of this valuation model involves assumptions, including the fair value of the common stock, expected volatility, risk-free interest rate, expected dividends and the expected term of the option. Due to the lack of a public market for the Company’s common stock prior to the IPO and lack of company-specific historical implied volatility data, the Company has based its computations of expected volatility on the historical volatility of a representative group of public companies with similar characteristics of the Company, including stage of development and industry focus. The historical volatility is calculated based on a period of time commensurate with the expected term assumption. The Company uses the simplified method as prescribed by the SEC Staff Accounting Bulletin Topic 14, Share-Based Payment Compensation expense for restricted stock units (“RSUs”) with only service-based vesting conditions is recognized on a straight-line basis over the vesting period. Compensation cost for service-based RSUs is based on the grant date fair value of the award, which is the closing market price of the Company’s common stock on the grant date multiplied by the number of shares awarded. For awards that vest upon a liquidity event or a change in control, the performance condition is not probable of being achieved until the event occurs. As a result, no compensation expense is recognized until the performance-based vesting condition is achieved, at which time the cumulative compensation expense is recognized. Compensation cost related to any remaining time-based service for share-based awards after the liquidity-based event is recognized on a straight-line basis over the remaining service period. For fully vested, nonforfeitable equity instruments that are granted at the date the Company and a nonemployee enter into an agreement for goods or services, the Company recognizes the fair value of the equity instruments on the grant date. The corresponding cost is recognized as an immediate expense or a prepaid asset and expensed over the service period depending on the specific facts and circumstances of the agreement with the nonemployee. See Note 10 for further details. (t) Leases The Company applies ASC Topic 842, Leases The Company determines if an arrangement is a lease at contract inception. The Company’s contracts are determined to contain a lease when all of the following criteria, based on the specific circumstances of the arrangement, are met: (1) there is an identified asset for which there are no substantive substitution rights; (2) the Company has the right to obtain substantially all of the economic benefits from the identified asset; and (3) the Company has the right to direct the use of the identified asset. At the commencement date, operating lease liabilities and their corresponding right-of-use assets are recorded based on the present value of future lease payments over the expected lease term. The Company’s lease agreement does not provide an implicit rate. As a result, the Company utilizes an estimated incremental borrowing rate (“IBR”), to discount lease payments, which represents the rate of interest the Company would pay to borrow, on a collateralized basis over a similar term, an amount equal to the lease payments in a similar economic environment. (u) Net (Loss) Income per Common Share Net (Loss) Income per Common Share is computed by dividing net (loss) income attributable to common shareholders by the weighted average number of common shares outstanding during each period. The Company has included the Pre-Funded Warrants issued in January 2024 and September 2024 (See Note 6) in its computation of basic and diluted net (loss) income per share due to their nominal exercise prices. The cumulative dividends accrued on the Series A Preferred Stock during the period are reflected as an addition to net loss or a reduction of net income in determining basic and diluted net (loss) income attributable to common stockholders. As the Company reported a net loss for the nine months ended September 30, 2024 and 2023 and the three months ended September 30, 2024, the calculation of diluted net loss per common share is the same as basic net loss per common share. For the three months ended September 30, 2023, all securities that could potentially dilute basic earnings per share in the future have been excluded from the diluted calculation because the effect would be antidilutive. The potential dilutive securities for the three months ended September 30, 2023 included: common stock warrants, stock options and unvested restricted stock units granted under the 2022 Plan. As a result of the Reverse Stock Split, which was effective as of August 12, 2024, all shares of outstanding common stock and net (loss) income per common share calculations have been retroactively adjusted for all periods presented. (v) Related Parties Parties are considered to be related to the Company if the parties, directly or indirectly through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties the Company may deal with if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. (w) Subsequent Events The Company considers events or transactions that occur after the balance sheet date, but prior to the issuance of the financial statements to provide additional evidence relative to certain estimates or to identify matters that require additional disclosure. Subsequent events have been evaluated through November 14, 2024, which is the date the consolidated condensed financial statements were issued. See Note 12. (x) Recently Issued Accounting Pronouncements From time to time, the FASB issues Accounting Standards Updates (“ASU”) to amend the authoritative literature in the ASC. Management believes that those issued to date either (i) provide supplemental guidance, (ii) are technical corrections, (iii) are not applicable to the Company or (iv) are not expected to have a significant impact on the Company’s financial statements. In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures In December 2023, the FASB issued ASU 2023-09, Income Taxes (ASC 740): Improvements to Income Tax Disclosures

Inventory

Inventory	9 Months Ended
Inventory	Sep. 30, 2024
Inventory [Abstract]
INVENTORY	3. INVENTORY Inventory consists of the following major classes: September 30, December 31, Work in Process $ 367,587 $ 278,987 Finished Goods 84,449 187,182 Inventory $ 452,036 $ 466,169

Property and Equipment

Property and Equipment	9 Months Ended
Property and Equipment	Sep. 30, 2024
Property and Equipment [Abstract]
PROPERTY AND EQUIPMENT	4. PROPERTY AND EQUIPMENT As of September 30, 2024 and December 31, 2023, Property and Equipment, net consists of: September 30, December 31, Lab Equipment $ 233,411 $ 132,911 Machinery 55,800 55,800 Computer Equipment 7,000 14,084 Furniture 3,030 3,030 Property and Equipment, at cost 299,241 205,825 Accumulated Depreciation (143,984 ) (148,064 ) Property and Equipment, Net $ 155,257 $ 57,761 Machinery of $55,800 has not yet been placed into service and therefore depreciation has not commenced as of September 30, 2024. Depreciation expense for the three months ended September 30, 2024 and 2023 was in the amount of $4,334 and $5,485, respectively ($6,277 and $19,287 for the nine months ended September 30, 2024 and 2023, respectively).

Intangible Assets

Intangible Assets	9 Months Ended
Intangible Assets	Sep. 30, 2024
Intangible Assets [Abstract]
INTANGIBLE ASSETS	5. INTANGIBLE ASSETS As of September 30, 2024 and December 31, 2023, Intangible Assets, net consists of: September 30, December 31, Patents $ 225,485 $ 185,595 Website Development Costs 104,622 79,248 Intangible Assets, at cost 330,107 264,843 Accumulated Amortization (65,756 ) (37,585 ) Intangible Assets, net $ 264,351 $ 227,258 During the three months ended September 30, 2024 and 2023, the Company capitalized website development-related costs of $3,299 and $12,283, respectively, in connection with the upgrade and enhancement of functionality of the corporate website at www.60degreespharma.com ($25,374 and $52,178 for the nine months ended September 30, 2024 and 2023, respectively). Amortization expenses for the three months ended September 30, 2024 and 2023 were in the amounts of $10,325 and $7,414, respectively ($28,004 and $20,606 for the nine months ended September 30, 2024 and 2023, respectively). During the three months ended September 30, 2024 and 2023, there were write-downs for expired or obsolete patents of $2,922 and $0, respectively ($11,300 and $0 for the nine months ended September 30, 2024 and 2023, respectively). The following table summarizes the estimated future amortization expense for our patents and website development costs as of September 30, 2024: Period Patents Website Development 2024 (remaining three months) $ 1,753 $ 8,718 2025 7,010 31,761 2026 7,010 12,432 2027 7,010 3,094 2028 7,010 - Thereafter 51,106 - Total $ 80,899 $ 56,005 The Company has recorded $128,722 in capitalized patent expenses that will become amortizable as the patents they are associated with are awarded.

Stockholders' Equity

Stockholders' Equity	9 Months Ended
Stockholders' Equity	Sep. 30, 2024
Stockholders' Equity Note [Abstract]
STOCKHOLDERS’ EQUITY	6. STOCKHOLDERS’ EQUITY Pursuant to the Certificate of Incorporation of 60 Degrees Pharmaceuticals, Inc., the Company’s authorized shares consist of (a) 150,000,000 shares of common stock, par value $0.0001 per share and (b) 1,000,000 shares of preferred stock, par value $0.0001 per share, of which 80,965 have been designated as Series A Non-Voting Convertible Preferred Stock (“Series A Preferred Stock”). As of September 30, 2024, 1,861,914 shares of common stock and 76,480 shares of Series A Preferred Stock are issued and outstanding. Following stockholder approval in July 2024, on July 30, 2024, the Company filed an Amendment to the Certificate of Incorporation with the Secretary of State of Delaware to effect the 1:12 Reverse Stock Split of the issued and outstanding shares of the Company’s common stock, which was effective as of August 12, 2024. As of the effective time of the Reverse Stock Split, every twelve (12) issued and outstanding shares of the Company’s common stock were automatically combined and converted into one (1) issued and outstanding share of the Company’s common stock, reducing the number of shares of common stock outstanding from 21,219,937 shares to 1,768,337 shares. No fractional shares of common stock were issued in connection with the Reverse Stock Split and all fractional shares were rounded up to the nearest whole share with respect to outstanding shares of common stock. The Company issued an additional 93,563 shares of common stock on August 19, 2024 for rounding due to fractional shares. The Reverse Stock Split did not change the authorized number of shares of common stock or preferred stock, or the number of issued and outstanding shares of Series A Preferred Stock. All references to numbers of shares of the Company’s common stock and per share information have been retroactively adjusted, as appropriate, to reflect the Reverse Stock Split. (a) Common Stock In January and March 2023, the Board of Directors, with the consent of Tyrone Miller and Geoffrey S. Dow, respectively, approved resolutions to cancel an aggregate of 16,009 shares of common stock issued to Tyrone Miller and 104,910 shares of common stock issued to the Geoffrey S. Dow Revocable Trust to allow the Company to issue new shares to vendors in exchange for valuable services to be provided for use in the Company’s operations. The cancelled shares represented approximately 61% of the issued and outstanding shares as of December 31, 2022. In January and March 2023, the Company issued a total of 120,253 shares of common stock to certain vendors as payment for services rendered or to be provided to the Company. In connection with the closing of the Company’s IPO as discussed in Note 1, the Company issued common stock as follows: ● As a result of the effectiveness of the Registration Statement on July 11, 2023, the Company issued a total of 3,336 restricted shares of common stock to the following directors and in the amounts listed: (i) Stephen Toovey (834 restricted shares of common stock), (ii) Charles Allen (834 restricted shares of common stock), (iii) Paul Field (834 restricted shares of common stock) and (iv) Cheryl Xu (834 restricted shares of common stock), by virtue of the directors’ agreements discussed in Note 11. ● On July 14, 2023, the IPO closed, and the Company issued 117,925 shares of common stock from the sale of units at a price of $63.60 per unit, generating $6,454,325 in net proceeds, after deducting the underwriting discount and commission and other estimated IPO expenses. As a result of the completion of the IPO and as required under the terms of the respective agreements, on July 14, 2023: o The Company issued an aggregate of 142,270 shares of common stock upon conversion of the Company’s outstanding debt obligations as follows: (i) 31,996 shares issued to the holders of the 2022 and 2023 Bridge Notes and the Related Party Notes, (ii) 17,912 shares issued pursuant to the Xu Yu Note, including the Amendment, and (iii) 92,362 shares issued to Knight upon conversion of the principal amount of the Convertible Knight Loan, in each case at the conversion prices detailed in Note 8. o The Company issued 2,438 shares of common stock to BioIntelect as deferred equity compensation valued in the amount of $155,000. In July 2023, the Company issued an aggregate of 15,371 shares of common stock upon the exercise of (i) 2,621 Bridge Warrants (as defined below), (ii) 5,000 Non-tradeable Warrants, and (iii) 7,750 Tradeable Warrants. On July 25, 2023, the Company converted 2,162 shares of Series A Preferred Stock held by Knight into 3,797 shares of common stock. On January 29, 2024, the Company, entered into an Underwriting Agreement with WallachBeth Capital LLC (the “Underwriting Agreement”), relating to the Company’s public offering (the “January 2024 Offering”) of 438,409 units (the “Units”) at an offering price of $4.62 per Unit and 83,259 pre-funded units (the “Pre-Funded Units”) at an offering price of $4.50 per Pre-Funded Unit. Each Unit consisted of one share of common stock and one warrant exercisable for one share of common stock (the “January 2024 Warrants”). Each January 2024 Warrant has an exercise price of $5.082 per share (110% of the offering price per Unit), was exercisable immediately upon issuance and expires five years from the date of issuance. Each Pre-Funded Unit consists of one pre-funded warrant exercisable for one share of common stock (the “January 2024 Pre-Funded Warrants”) and one warrant identical to the January 2024 Warrants included in the Units. The purchase price of each Pre-Funded Unit was equal to the price per Unit sold to the public in the offering, minus $0.12, and the exercise price of each January 2024 Pre-Funded Warrant is $0.12 per share. The January 2024 Pre-Funded Warrants were immediately exercisable and may be exercised at any time until exercised in full. The Company granted WallachBeth Capital LLC an option, exercisable within 45 days after the closing of the offering, to purchase up to 65,762 shares of the Company’s common stock at a price of $4.62 per share and/or 78,250 January 2024 Warrants at a price of $0.12 per warrant and/or 12,489 January 2024 Pre-Funded Warrants at a price of $4.50 per pre-funded warrant, or any combination of additional shares of common stock, January 2024 Warrants and/or January 2024 Pre-Funded Warrants, representing, in the aggregate, up to 15% of the number of Units sold in the offering, 15% of the January 2024 Warrants underlying the Units and Pre-Funded Units sold in the offering and 15% of the January 2024 Pre-Funded Warrants underlying the Pre-Funded Units sold in the offering, in all cases less the underwriting discount to cover over-allotments, if any. WallachBeth Capital LLC partially exercised its over-allotment option with respect to 68,182 January 2024 Warrants on January 31, 2024, and purchased an additional 5 shares of common stock at a purchase price of $4.50 per share and 5 January 2024 Warrants at a purchase price of $0.12 per warrant on February 14, 2024. The Company also issued to WallachBeth Capital LLC warrants (the “January 2024 Representative Warrants”) to purchase 31,300 shares of the Company’s common stock, which is equal to 6% of the common stock sold that were part of the Units and the January 2024 Pre-Funded Warrants sold in the Offering, at an exercise price of $5.082 per share (110% of the offering price per Unit). The January 2024 Representative Warrants are exercisable beginning on January 31, 2024 until January 31, 2029. The Units and Pre-Funded Units were offered and sold pursuant to the Company’s Registration Statement on Form S-1 (File No. 333-276641), originally filed with the SEC on January 22, 2024 (the “January 2024 Registration Statement”) and the final prospectus filed with the SEC pursuant to Rule 424(b)(4) of the Securities Act of 1933, as amended. The January 2024 Registration Statement was declared effective by the SEC on January 29, 2024. The closing of the January 2024 Offering occurred on January 31, 2024. The net proceeds to the Company from the January 2024 Offering were approximately $1.9 million, after deducting underwriting discounts and commissions and the payment of other offering expenses payable by the Company. On February 1, 2024 and April 9, 2024, the Company issued 41,630 shares and 41,629 shares of common stock, respectively upon the exercise of 41,630 and 41,629 January 2024 Pre-Funded Warrants, respectively, resulting in aggregate proceeds to the Company of $9,990. On April 1, 2024, the Company entered into an Amendment to the Debt Exchange Agreement with Trevally, LLC (“Trevally”), which amends the original agreement with Trevally (executed in January 2023). Pursuant to the Amendment, Trevally agreed to return 10,000 shares of the Company’s common stock, initially issued to Trevally in January 2023 as advance consideration for agreeing to complete the synthesis of research materials for the Company. Trevally returned the previously issued shares for no consideration on April 3, 2024. Trevally delivered the completed research materials to the Company on July 1, 2024. On July 12, 2024, the Company entered into an At-the-Market Issuance Sales Agreement (the “ATM Agreement”) with WallachBeth Capital LLC as sales agent, to sell shares of common stock having an aggregate offering price of up to $1,253,603 from time to time, through an “at the market offering” program (the “ATM Offering”). The offer and sale of shares of common stock from the ATM Offering was made pursuant to the Company’s shelf registration statement on Form S-3 and accompanying base prospectus (Registration Statement No. 333-280796) contained therein which became effective on July 18, 2024. The prospectus supplement was subsequently amended on July 22, 2024, July 24, 2024, July 26, 2024, and August 2, 2024, to increase the maximum aggregate offering price under the ATM Agreement to $1,774,640, $1,890,705, $2,190,416, and $2,295,192, respectively. From July 19, 2024 to August 1, 2024, the Company sold a total of 677,819 shares in the ATM Offering, for gross proceeds of $1,994,583. On July 22, 2024 and July 26, 2024, the Company converted 1,291 and 1,032 shares of Series A Preferred Stock, respectively, held by Knight Therapeutics Inc. into 40,000 shares and 33,334 shares of common stock, respectively. (b) Common Stock Warrants As of September 30, 2024, the Company accounts for all issued and outstanding warrants to purchase common stock as equity-classified instruments based on the guidance in ASC 480 and ASC 815. In May 2022 and May 2023, in connection with the issuance of the Related Party Notes and the 2022 and 2023 Bridge Notes as described in Note 8, the Company issued five-year warrants to each of the noteholders with an exercise price dependent on the IPO price (collectively, the “Bridge Warrants”). The number of shares issuable upon exercise of the warrants was contingent on the number of shares issued upon conversion of the notes following the Company’s IPO. As of the closing of the Company’s IPO, the Bridge Warrants became exercisable into an aggregate of 19,330 shares of the Company’s common stock, 6,661 of which have an exercise price of $57.24 (90% of the IPO price), and 12,669 with an exercise price of $69.96 (110% of the IPO Price). Prior to the IPO, the Bridge Warrants were classified as derivative liabilities in accordance with the provisions of ASC 815 and were carried at their respective fair values. (See Note 8). In connection with the IPO, the terms of the Bridge Warrants became fixed. The Company determined the event resulted in equity classification for the Bridge Warrants and, accordingly, the Company remeasured the warrant liabilities to fair value, and reclassified the warrants to additional paid-in capital. As of the respective issuance dates, the Company accounts for the Tradeable Warrants, the Non-tradeable Warrants, and the IPO Representative Warrants (each as defined in Note 1), the January 2024 Pre-Funded Warrants, the January 2024 Warrants, and the January 2024 Representative Warrants (each as defined above) as equity-classified financial instruments. On September 4, 2024, the Company entered into a Securities Purchase Agreement (the “Purchase Agreement”) with an institutional investor, agreeing to issue and sell in a private placement offering (the “Private Placement”) (i) pre-funded warrants to purchase 2,898,551 shares of common stock (the “September 2024 Pre-Funded Warrants”), (ii) series A warrants to purchase 2,898,551 shares of common stock (the “Series A Warrants”), and (iii) series B warrants to purchase 2,898,551 shares of common stock (the “Series B Warrants) at a price of $1.379 per Pre-Funded Warrant and accompanying Series A and Series B Warrants. The Private Placement closed on September 5, 2024, generating net proceeds to the Company of $3,414,502, after deducting placement agent fees and offering expenses. The September 2024 Pre-Funded Warrants have an exercise price of $0.001 per share and are immediately exercisable, subject to certain ownership restrictions, and will remain exercisable until exercised in full. The Series A and Series B Warrants have an exercise price of $1.38 per share and will be exercisable beginning on the effective date of stockholder approval to approve the exercise of the Series A and Series B Warrants and the September 2024 Agent Warrants, defined below, to comply with applicable listing rules and regulations of the Nasdaq Stock Market (“Stockholder Approval”, and such date that approval is obtained, the “Stockholder Approval Date”). The Series A Warrants expire five years after the Stockholder Approval Date and the Series B Warrants will expire 18 months after the Stockholder Approval Date. As compensation for acting as the placement agent for the Private Placement, the Company issued to H.C. Wainwright & Co., LLC warrants to purchase up to 217,391 shares of stock (the “September 2024 Agent Warrants”). The September 2024 Agent Warrants have substantially the same terms as the Series A Warrants, except that the September 2024 Agent Warrants have an exercise price equal to $1.725 per share. The following table presents a summary of the activity for the Company’s equity-classified warrants during the three and nine months ended September 30, 2023: Number of Weighted Weighted Total outstanding, December 31, 2022 - $ - - Total outstanding, March 31, 2023 - $ - - Total outstanding, June 30, 2023 - $ - - Reclassified from derivative liabilities 19,330 65.58 4.15 Granted 259,700 74.60 5.00 Exercised (15,371 ) 73.63 5.00 Forfeited - - - Expired - - - Total outstanding, September 30, 2023 263,659 $ 73.99 4.73 Total exercisable, September 30, 2023 263,659 $ 73.99 4.73 The following table presents a summary of the activity for the Company’s equity-classified warrants during the three and nine months ended September 30, 2024: Number of Weighted Weighted Total outstanding, December 31, 2023 263,659 $ 74.00 4.47 Granted 704,414 4.50 5.00 Exercised (41,630 ) 0.12 Indefinite Forfeited - - - Expired - - - Total outstanding, March 31, 2024 926,443 $ 24.47 4.67 Granted - - - Exercised (41,629 ) 0.12 Indefinite Forfeited - - - Expired - - - Total outstanding, June 30, 2024 884,814 $ 25.62 4.41 Granted (1) 8,913,044 0.94 - Exercised - - - Forfeited - - - Expired - - - Total outstanding, September 30, 2024 (1) 9,797,858 $ 3.17 4.16 Total exercisable, September 30, 2024 (2) 3,783,365 $ 5.99 4.16 (1) Weighted average remaining contractual life calculations exclude (i) 2,898,551 Pre-Funded Warrants issued September 2024 that do not have a contractual expiration date, (ii) 217,391 September 2024 Agent Warrants and 2,898,551 Series A Warrants issued September 2024 that will expire five years from the Stockholder Approval Date, defined above, and (iii) 2,898,551 Series B Warrants issued September 2024 that will expire eighteen months from the Stockholder Approval Date. (2) Weighted average remaining contractual life calculation excludes 2,898,551 exercisable Pre-Funded Warrants issued September 2024 that do not have a contractual expiration date During the three and nine months ended September 30, 2023, the Company received aggregate cash proceeds of $1,131,771 upon the exercise of 2,621 Bridge Warrants with an exercise price of $69.96, 5,000 Non-tradeable Warrants with an exercise price of $76.32, and 7,750 Tradeable Warrants with an exercise price of $73.14. There were no warrants exercised during the three months ended September 30, 2024. During the nine months ended September 30, 2024, the Company received aggregate cash proceeds of $9,990 upon the exercise of 83,259 January 2024 Pre-Funded Warrants with an exercise price of $0.12. The following table summarizes the significant assumptions used in determining the fair value of equity-classified warrants granted during the nine months ended September 30, 2024: 2024 Stock price $ 3.36 Exercise price $ 5.08 Risk-free interest rate 3.91 % Expected volatility 95.00 % Expected term (years) 5.00 Expected dividend yield 0.00 % (c) Series A Preferred Stock The holders of shares of Series A Preferred Stock have the rights, preferences, powers, restrictions and limitations as set forth below. Voting Rights Dividends Liquidation Rights - Conversion Rights

Debt

Debt	9 Months Ended
Debt	Sep. 30, 2024
Debt [Abstract]
DEBT	7. DEBT (a) Knight Therapeutics, Inc. On December 27, 2019 the Company restructured its cumulative borrowing with its senior secured lender, Knight Therapeutics, Inc. (“Knight”), into a note for the principal amount of $6,309,823 and accrued interest of $4,160,918 and a debenture of $3,483,851 (collectively, the “Knight Loan”). The Knight Loan had a maturity date of December 31, 2023. The principal and accrued interest portion of the Knight Loan bore an annual interest rate of 15%, compounded quarterly, whereas the debenture had a 9% interest rate until April 23, 2023 at which point interest ceased accruing. In January 2023, the Company and Knight executed the Knight Debt Conversion Agreement, pursuant to which the parties agreed to add a conversion feature to the cumulative outstanding Knight Loans, which was accounted for as a debt extinguishment, described further below. (b) Note, including Amendment The Company executed a promissory note (the “Note”) with an individual investor on October 11, 2017, later amended on December 11, 2022 (the “Amendment”). The Note, including the Amendment was set to mature 60 days after the Knight Loans were repaid, and contained a provision to automatically convert the outstanding principal and accumulated interest through March 31, 2022 into common shares in the event the Company consummated an IPO. Amortization of the discount on the Note, including the Amendment for the three months ended September 30, 2024 and 2023 was $0 and $3,869, respectively ($0 and $52,628 for the nine months ended September 30, 2024 and 2023, respectively). Interest expense related to the Note, including the Amendment, for the three months ended September 30, 2024 and 2023 was $0 and $4,944, respectively ($0 and $66,558 for the nine months ended September 30, 2024 and 2023, respectively). As a result of the completion of the IPO and as required under the terms of the Note, including the Amendment, the outstanding principal and accrued interest through March 31, 2022 converted to 17,912 shares of our common stock at a conversion rate equal to the IPO price, in full satisfaction of the outstanding debt obligation. The Company recognized a debt extinguishment gain of $223,077 upon conversion, representing the difference between (i) the reacquisition price, consisting of the fair value of the common shares issued, and (ii) the net carrying value of the debt, inclusive of unamortized discounts and issuance costs, on the date of conversion. As a result, as of September 30, 2024 and December 31, 2023 there were no amounts outstanding under the Note. (c) Convertible Promissory Notes and Warrants During May 2022 and May 2023 (the “2022 Bridge Notes” and “2023 Bridge Notes,” respectively), the Company executed promissory notes with various investors. The notes were due at the earlier of one year from the issuance date or the closing of an IPO. In connection with the issuance of the 2022 and 2023 Bridge Notes, the Company agreed to issue common stock to each noteholder equivalent to 100% of the face amount of the note divided by the IPO price per share. Additionally, each of these note holders received five-year (5) fully vested warrants upon the closing of the IPO, with an exercise price of 110% of the IPO price. The Company performed an evaluation of the conversion features embedded in the 2022 and 2023 Bridge Notes and the warrants and concluded that such instruments qualified for treatment as derivative liabilities under ASC 815 and required bifurcation from the host contract. Derivative liabilities are carried at fair value at each balance sheet date, and any changes in fair value are recognized in the accompanying Consolidated Condensed Statements of Operations and Comprehensive (Loss) Income. See Note 8 for further details. As a result of the completion of the IPO and as required under the terms of the 2022 and 2023 Bridge Notes, the Company issued the holders 25,335 shares of common stock, determined by the outstanding principal balance of each note divided by the IPO price. In addition, the Company made cash payments to the holders of the 2022 and 2023 Bridge Notes totaling $1,749,488, in full settlement of the outstanding debt obligations. The embedded derivative liability (conversion feature) was marked to market on the settlement date, and the Company recognized a debt extinguishment loss of $614,670 upon settlement, representing the difference between (i) the reacquisition price, consisting of cash and shares, and (ii) the net carrying value of the debt including associated derivative liabilities on the date of conversion. As such, as of September 30, 2024 and December 31, 2023 there were no amounts outstanding under the 2022 and 2023 Bridge Notes. (d) Related Party Notes During May 2022, the Company executed convertible promissory notes with the Company’s Chief Executive Officer and a family member related to the Chief Executive Officer. The notes were due at the earlier of one-year (1) from the issuance date or the closing of an IPO, later extended an additional two months to July 2023 (the “Related Party Notes”). Upon the closing of the IPO, these notes were mandatorily convertible at a conversion rate determined at a 20% discount to the IPO price, discussed further below. Additionally, each of these note holders received five-year (5) fully vested warrants upon the closing of the IPO, with an exercise price of 90% of the IPO price. The Company performed an evaluation of the conversion features embedded in the Related Party Notes and the warrants and concluded that such instruments qualified for treatment as derivative liabilities under ASC 815 and required bifurcation from the host contract. See Note 8 for further details. As a result of the completion of the IPO and as required under the terms of the Related Party Notes, the entirety of the outstanding principal balance converted to 6,661 shares of common stock at a conversion rate equal to 80% of the IPO price, fully satisfying the Company’s obligations with respect to the principal amount. In addition, the Company made cash payments to the related party holders totaling $31,968 in full settlement of the outstanding debt obligation. As such, as of September 30, 2024 and December 31, 2023 there were no amounts outstanding under the Related Party Notes. Significant terms of the Bridge Notes and Related Party Notes are summarized as follows: 2022 Related 2023 Issuance date of promissory notes May 2022 May 2022 May 2023 Maturity date of promissory notes 1 1 2 Interest rate 10% 6% 10% Default interest rate 15% 15% 15% Collateral Unsecured Unsecured Unsecured Conversion rate 3 3 3 1 - earlier of 1 year from date of issuance or closing of IPO, later extended to July 2023 2 - earlier of 1 year from date of issuance or closing of IPO 3 - see discussion above in (c) and (d) for Bridge Notes and Related Party Notes, respectively For the nine months ended September 30, 2024 and 2023, the Company recorded amortization of debt discounts, including issuance costs, of $0 and $670,550, respectively. (e) Knight Debt Conversion On January 9, 2023, and in two subsequent amendments, the Company and Knight Therapeutics agreed to extinguish Knight’s debt in the event of an IPO. Key points of this agreement are as follows: ● The Parties agreed to fix Knight’s cumulative debt to the value as it stood on March 31, 2022, which consisted of $10,770,037 in principal and $8,096,486 in accumulated interest should the Company execute an IPO that results in gross proceeds of at least $7,000,000 prior to December 31, 2023. Should an IPO not occur by January 1, 2024 then all terms of the original debt would resume including any interest earned after March 31, 2022. ● The Parties agreed to convert the fixed principal amount into (i) that number of shares of common stock equal to dividing the principal amount by an amount equal to the offering price of the common stock in the IPO discounted by 15%, rounding up for fractional shares, in a number of common shares up to 19.9% of the Company’s outstanding common stock after giving effect of the IPO; (ii) the Company will make a milestone payment of $10 million to Knight if, after the date of a Qualifying IPO, the Company sells Arakoda™ or if a Change of Control (as per the definition included in the original loan agreement dated on December 10, 2015) occurs, provided that the purchaser of Arakoda™ or individual or entity gaining control of the Borrower is not the Lender or an affiliate of the Lender; (iii) following the License and Supply agreement dated on December 10, 2015 and subsequently amended on January 21, 2019, an expansion of existing distribution rights to tafenoquine/Arakoda™ to include COVID-19 indications as well as malaria prevention across the Territory as defined in said documents, subject to US Army approval; and (iv) Company will retain Lender or an affiliate to provide financial consulting services, management, strategic and/or regulatory advice of value $30,000 per month for five years (the parties will negotiate the terms of that consulting agreement separately in good faith). ● The parties agreed to convert the accrued interest into that number of shares of a new class of preferred stock (the “Preferred Stock”) by dividing the fixed accumulated interest by $100.00, then rounding up. The Preferred Stock shall have the following rights, preferences, and designations: (i) have a 6% cumulative dividend accumulated annually on March 31; (ii) shall be non-voting stock; (iii) are not redeemable, (iv) be convertible to shares of common stock at a price equal to the lower of (1) the price paid for the shares of common stock in the initial public offering, as adjusted after the effective date of the Reverse Stock Split and (2) the 10 day volume weighted average share price immediately prior to conversion; and (v) conversion of the preferred stock to common shares will be at the Company’s sole discretion. Notwithstanding the foregoing, the Preferred Stock shall not be converted into shares of common stock if as a result of such conversion Knight will own 19.9% or more of our outstanding common stock. ● In addition to the conversion of the debt, for a period commencing on January 1, 2022 and ending upon the earlier of 10 years after the Closing or the conversion or redemption in full of the Preferred Stock, Company shall pay Lender a royalty equal to 3.5% of the Company’s net sales (the “Royalty”), where “Net Sales” has the same meaning as in the Company’s license agreement with the U.S. Army for tafenoquine. Upon success of the Qualified IPO, the Company shall calculate the royalty payable to Knight at the end of each calendar quarter. The Company shall pay to Knight the royalty amounts due with respect to a given calendar quarter within fifteen (15) business days after the end of such calendar quarter. Each payment of royalties due to Knight shall be accompanied by a statement specifying the total gross sales, the net sales and the deductions taken to arrive to net sales. For clarification purposes, the first royalty payment will be performed following the above instructions, on the first calendar quarter in which the Qualified IPO takes place and will cover the sales for the period from January 1, 2022 until the end of said calendar quarter. The Company evaluated the January 9, 2023 exchange agreement in accordance with ASC 470-50 and concluded that the debt qualified for debt extinguishment because a substantial conversion feature was added to the debt terms. In January 2023, the Company recorded a loss upon extinguishment in the amount of $839,887 and elected to recognize the new debt under the ASC 825 fair value option until it was settled, which occurred in the third quarter of 2023 (see below). Therefore, there were no amounts outstanding as of September 30, 2024 or December 31, 2023. A reconciliation of the beginning and ending balances for the Convertible Knight Note, which is measured at fair value on a recurring basis using significant unobservable inputs (Level 3) is as follows for the three and nine months ended September 30, 2023: Convertible Promissory Notes, at fair value at December 31, 2022 $ - Fair value at modification date - January 9, 2023 21,520,650 Fair value - mark to market adjustment (339,052 ) Accrued interest recognized 634,243 Promissory Notes, at fair value at March 31, 2023 21,815,841 Fair value - mark to market adjustment 1,064,849 Accrued interest recognized 659,306 Promissory Notes, at fair value at June 30, 2023 23,539,996 Fair value - mark to market adjustment (6,105,066 ) Extinguishment of Promissory Notes (17,434,930 ) Promissory Notes, at fair value at September 30, 2023 $ - As a result of the completion of the IPO and as required under the terms of the Knight Debt Conversion Agreement, the cumulative outstanding principal as of March 31, 2022 converted to 92,362 shares of common stock (representing 19.9% ownership of the Company’s common stock after giving effect to the IPO). In addition, the entirety of the accumulated interest as of March 31, 2022 converted into 80,965 shares of Series A Preferred Stock at the conversion rate detailed above, in full satisfaction of the Company’s obligations with respect to the accumulated interest. Upon consummation of the IPO and under the terms of the Knight Debt Conversion Agreement, the Company became obligated to the contingent milestone payments and the accumulated Royalty discussed above, which value was included in the reacquisition price of the debt upon extinguishment. The Company recognized a final mark-to-market adjustment of $6,105,066 to adjust the Convertible Knight Loan to its fair value on the date of settlement, and as a result, no gain or loss was recognized on the debt extinguishment. The Company performed an evaluation of the contingent payment features and concluded that the contingent milestone payment is a freestanding financial instrument that meets the definition of a derivative under ASC 815, and accordingly, the fair value of the derivative liability is marked to market each reporting period until settled. The future Royalty payment due to Knight was determined to be an embedded component of the Series A Preferred Stock, however is exempt from derivative accounting under the ASC 815 scope exception for specified volumes of sales or service revenues. Therefore, the Company accrues a royalty expense within cost of sales as sales are made. (f) Debenture On April 24, 2019, 60P entered into the Knight debenture of $3,000,000 with an original issue discount of $2,100,000, which was being amortized using the effective interest method. The Company subsequently restructured the Knight Loans, including the debenture, pursuant to the Knight Debt Conversion Agreement (see above). $13,696 of the original issue discount was amortized to interest expense during the nine months ended September 30, 2023 prior to the amendment. The Knight Debt Conversion Agreement in January 2023 was accounted for as an extinguishment of the Debenture, as discussed above. Therefore, there were no amounts outstanding as of September 30, 2024 or December 31, 2023. (g) SBA COVID-19 EIDL On May 14, 2020, the Company received COVID-19 EIDL lending from the Small Business Administration (SBA) in the amount of $150,000. The loan bears interest at an annual rate of 3.75% calculated on a monthly basis. The balance as of September 30, 2024 and December 31, 2023 was $156,667 and $159,023, respectively. The current maturity at September 30, 2024 is $8,772 and the long-term liability is $147,895 ($8,772 and $150,251 at December 31, 2023, respectively). The loan is collateralized by all tangible and intangible personal property of the Company. The Company is prohibited from accepting future advances under any superior liens on the collateral without the prior consent of SBA. The current future payment obligations of the principal are as follows: Period Principal 2024 (remaining three months) $ - 2025 - 2026 683 2027 3,228 2028 3,342 Thereafter 142,747 Total $ 150,000 Due to the deferral, the Company is expected to make a balloon payment of approximately $28,154 to be due on October 12, 2050.

Derivative Liabilities

Derivative Liabilities	9 Months Ended
Derivative Liabilities	Sep. 30, 2024
Derivative Liabilities [Abstract]
DERIVATIVE LIABILITIES	8. DERIVATIVE LIABILITIES In accordance with the provisions of ASC 815, derivative liabilities are initially measured at fair value at the commitment date and subsequently remeasured at each reporting period, with any increase or decrease in the fair value recorded in the results of operations within other income/expense as the change in fair value of derivative liabilities. As discussed in Notes 6 and 7 above, certain of the Company’s bridge shares, warrants and convertible notes (containing an embedded conversion feature) were previously accounted for as derivative liabilities. The bridge shares and related conversion features were derecognized upon conversion of the related debt obligations on the date of the IPO. In addition, certain of the Company’s common stock warrants were previously accounted for as derivative liabilities as there was an unknown exercise price and number of shares associated with each instrument. In connection with the IPO, the terms of these warrants became fixed, at which point the Company determined the warrants met all of the criteria for equity classification and reclassified the warrants to additional paid-in capital at their fair value on the IPO date. As of September 30, 2024, derivative liabilities consist of the contingent milestone payment due to Knight upon a future sale of Arakoda™ or a Change of Control (See Note 7). The valuation of the contingent milestone payment includes significant inputs such as the timing and probability of discrete potential exit scenarios, forward interest rate curves, and discount rates based on implied and market yields. In connection with the valuation of the Company’s derivative liabilities related to the 2023 Bridge Notes and warrants, the Company determined a fair value on the commitment date (May 8, 2023) of $954,725. As the fair value of the derivative liabilities exceeded the net proceeds received of $555,000, the Company recorded a debt discount at the maximum amount allowed (the face amount of the debt less the original issue discount and issuance costs) and recorded the excess as derivative expense. Derivative expense recorded during the three and nine months ended September 30, 2023 is summarized as follows: Commitment Date May 8, Fair value of derivative liabilities $ 954,725 Less: face amount of debt (555,000 ) Derivative expense $ 399,725 A reconciliation of the beginning and ending balances for the derivative liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) is as follows for the three and nine months ended September 30, 2024: Contingent Milestone Payment Total Derivative liabilities - December 31, 2023 $ 2,306,796 $ 2,306,796 Fair value - mark to market adjustment (1,740,847 ) (1,740,847 ) Derivative liabilities - March 31, 2024 565,949 565,949 Fair value - mark to market adjustment 1,101 1,101 Derivative liabilities - June 30, 2024 567,050 567,050 Fair value - mark to market adjustment 56,712 56,712 Derivative liabilities - September 30, 2024 $ 623,762 $ 623,762 A reconciliation of the beginning and ending balances for the derivative liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) is as follows for the three and nine months ended September 30, 2023: Bridge Shares Warrants Convertible Contingent Total Derivative liabilities - December 31, 2022 $ 834,352 $ 578,164 $ 81,684 $ - $ 1,494,200 Fair value - mark to market adjustment 4,902 1,689 (1,457 ) - 5,134 Derivative liabilities - March 31, 2023 839,254 579,853 80,227 - 1,499,334 Fair value - commitment date 680,276 274,449 - - 954,725 Fair value - mark to market adjustment 8,896 (17,009 ) 145 - (7,968 ) Derivative liabilities - June 30, 2023 1,528,426 837,293 80,372 - 2,446,091 Fair value - mark to market adjustment prior to conversion or reclassification (105,790 ) 1,455 (45,207 ) - (149,542 ) Conversion of convertible promissory notes (1,422,636 ) - (35,165 ) - (1,457,801 ) Reclassification of warrants to equity - (838,748 ) - - (838,748 ) Recognition of contingent milestone liability - - - 2,117,142 2,117,142 Fair value - mark to market adjustment - - - 57,052 57,052 Derivative liabilities - September 30, 2023 $ - $ - $ - $ 2,174,194 $ 2,174,194 Changes in fair value of derivative liabilities (mark to market adjustment) are included in other income (expense) in the accompanying Consolidated Condensed Statements of Operations and Comprehensive (Loss) Income. During the nine months ended September 30, 2024 and 2023, the Company recorded a net gain on the change in fair of derivative liabilities of $1,683,034 and $95,324, respectively. Prior to the Company’s IPO, the fair value of the Company’s potential future issuances of common stock related to common stock issued with promissory notes, warrants and embedded conversion features in convertible promissory notes was established with an estimate using the Monte Carlo Simulation Model to compute fair value as of each reporting date. The Monte Carlo simulation requires the input of assumptions, including our stock price, the volatility of our stock price, remaining term in years, expected dividend yield, and risk-free rate. In addition, the valuation model considered the probability of the occurrence or nonoccurrence of an IPO within the terms of liability-classified financial instruments, as an IPO could potentially impact the settlement.

Income Taxes

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2024
Income Taxes [Abstract]
INCOME TAXES	9. INCOME TAXES The Company did not record a federal income tax provision or benefit for each of the three and nine months ended September 30, 2024 and 2023 due to taxable losses. The Company recorded a provision for income taxes for the District of Columbia of $250 and $63 for the three months ended September 30, 2024 and 2023, respectively, thereby reflecting the minimum statutory tax due ($751 and $189 for the nine months ended September 30, 2024 and 2023, respectively).

Share-Based Compensation

Share-Based Compensation	9 Months Ended
Share-Based Compensation	Sep. 30, 2024
Share-Based Compensation [Abstract]
SHARE-BASED COMPENSATION	10. SHARE-BASED COMPENSATION The following is a summary of share-based compensation expenses reported in the Consolidated Condensed Statements of Operations and Comprehensive (Loss) Income for the three and nine months ended September 30, 2024 and 2023: For the For the 2024 2023 2024 2023 Research and Development $ 600,000 $ - $ 3,227,300 $ 188,908 General and Administrative Expenses 68,974 549,031 319,709 1,172,136 Total Share-Based Compensation Expense Included in Operating Expenses $ 668,974 $ 549,031 $ 3,547,009 $ 1,361,044 (a) Share-Based Compensation under 2022 Equity Incentive Plan On November 22, 2022, the Company adopted the 2022 Equity Incentive Plan (the “2022 Plan”), which provides for the grant of stock options, stock appreciation rights, restricted stock, restricted stock units and performance awards to eligible employees, directors and consultants, to be granted from time to time by the Board of Directors of the Company. The 2022 Plan provides for an automatic increase in the number of shares available for issuance beginning on January 1, 2023 and each January 1 thereafter, by 4% of the number of outstanding shares of common stock on the immediately preceding December 31, or such number of shares as determined by the Board of Directors. On July 16, 2024, at the Company’s 2024 Annual Stockholders’ Meeting, the Company’s stockholders approved the proposal to amend the 2022 Plan to increase the number of shares available for issuance by 416,667 shares. As of September 30, 2024, the number of remaining shares available for issuance under the 2022 Plan is equal to 351,034. Stock Grants On July 11, 2023, the Company recognized $187,200 of share-based compensation expense upon the issuance of 3,336 shares of common stock to the Company’s Board of Directors, by virtue of the terms of the agreements described in Note 12, which is reflected in general and administrative expenses in the Consolidated Condensed Statements of Operations and Comprehensive (Loss) Income. Stock Options The Company grants stock options to employees, non-employees, and Directors with exercise prices equal to the closing price of the underlying shares of the Company’s common stock on the Nasdaq Capital Market on the date that the options are granted. Options granted generally have a term of five or ten years from the grant date and are subject to vesting as determined in the individual award agreement. The Company estimates the fair value of stock options on the grant date by applying the Black-Scholes option pricing valuation model. The following table summarizes the significant assumptions used in determining the fair value of options granted for the three and nine months ended September 30, 2024: 2024 Weighted-average grant date fair value 1.76 Risk-free interest rate 3.62% - 4.17 % Expected volatility 86.0% - 87.0 % Expected term (years) 6.41 - 10.00 Expected dividend yield 0.00 % The following table summarizes the significant assumptions used in determining the fair value of options granted for the three and nine months ended September 30, 2023: 2023 Weighted-average grant date fair value 41.04 Risk-free interest rate 4.25% - 4.33 % Expected volatility 105.0% - 110.0 % Expected term (years) 3.18 - 3.76 Expected dividend yield 0.00 % Upon the Closing of the IPO on July 12, 2023, the Company granted an aggregate of 50,664 stock options to directors and executives, with a weighted average exercise price of $57.00. There were no stock options granted, issued, or outstanding prior to the IPO. Upon receiving shareholder approval to increase the number of shares available under the 2022 Plan on July 16, 2024, the Company determined that the grant date criteria (as defined in ASC 718) was met, and therefore granted 64,183 stock options to certain directors, executives, and non-employees, in accordance with the terms of the individuals’ employment agreements. On September 26, 2024, the Board of Directors approved the grant of an additional 20,834 stock options to an executive. For the three and nine months ended September 30, 2024, the weighted average grant date fair value of options granted was $10.92. For the three and nine months ended September 30, 2024, the Company recognized $15,246 of compensation expense related to stock option awards ($233,728 for the three and nine months ended September 30, 2023). Restricted Stock Units Compensation cost for service-based RSUs is based on the grant date fair value of the award, which is the closing market price of the Company’s common stock on the grant date multiplied by the number of shares awarded. Upon the Closing of the IPO on July 12, 2023, the Company granted an aggregate of 2,672 RSUs to directors of the Company. No RSUs were granted, vested, or outstanding prior to the IPO. For the three and nine months ended September 30, 2024 the Company recognized $0 of compensation expense related to the vesting of RSUs ($37,338 and 668 RSUs, for the three and nine months ended September 30, 2023). There were no RSUs granted during the three or nine months ended September 30, 2024. During the three and nine months ended September 30, 2024, the Company issued 0 and 21,338 shares of common stock, respectively, pursuant to RSUs granted to executives and directors in November 2023, which were fully vested as of December 31, 2023 (none during the three or nine months ended September 30, 2023). (b) Share-Based Payments to Vendors for Services During the nine months ended September 30, 2024 and 2023, the Company issued 0 and 77,500 fully vested, nonforfeitable common stock shares, respectively, as share-based payments to two nonemployees, Florida State University Research Fund, Inc. and Kentucky Technology Inc, in exchange for research and development services to be rendered to the Company in the future. The Company recognizes prepaid research and development costs on the grant date, as defined in ASC 718. Florida State University Research Fund, Inc. agreed to render research and development services related to development of celgosivir over a period of up to five years using the proceeds from the sale of the Company’s common shares to fund the services. Prepaid research and development costs recognized associated with the Florida State University Research Fund, Inc. are expected to be rendered within one year. Kentucky Technology Inc. agreed to furnish a written report on the potential development of SJ733 + tafenoquine in exchange for fully vested shares of the Company’s common stock. On May 3, 2024, the Company indicated to Kentucky Technology, Inc. that the report (delivered in April 2024) was acceptable to the Company. Upon acceptance, the Company recognized $2,625,000 of share-based compensation expense, which is reflected in Research and Development expense in the results of operations for the nine months ended September 30, 2024. As of September 30, 2024, the unamortized balance of prepaid assets related to these share-based payments for research and development costs for which the grant date criteria has been met and the services are expected to be rendered within one year is $103,385 ($2,730,685 at December 31, 2023), which is presented as a component of Prepaid and Other Assets on the accompanying Consolidated Condensed Balance Sheets. In addition to share-based payments for research and development services, during the nine months ended September 30, 2024 and 2023, 0 and 45,191 common stock shares, respectively, were issued as fully vested, nonforfeitable equity instruments to nonemployees (0 and 2,438 during the three months ended September 30, 2024 and 2023, respectively). As of September 30, 2024, the unamortized balance of current prepaid assets related to these share-based payments for which the services are expected to be rendered within one year is $176,471 ($948,581 at December 31, 2023), which is reported in Prepaid and Other Assets on the Consolidated Condensed Balance Sheets. The unamortized balance of noncurrent prepaid assets related to these share-based payments for which the services are expected to be rendered beyond one year is $110,294 ($242,647 at December 31, 2023), reported in Long-Term Prepaid Expense on the Consolidated Condensed Balance Sheets. The agreements with the nonemployees do not include any provisions to claw back the share-based payments in the event of nonperformance by the nonemployees. Subject to applicable federal and state securities laws, the nonemployees can sell the received equity instruments.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 30, 2024
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	11. COMMITMENTS AND CONTINGENCIES (a) Operating Lease On February 3, 2016, and subsequently amended, the Company entered into the lease agreement with CXI Corp to rent business premises. In January 2023, the lease was extended for an additional twelve-month term, which expired on March 31, 2024. In December 2023, the Company executed an additional amendment with CXI Corp, pursuant to which the Company agreed to relocate to a new office space as of April 1, 2024. The term covered by the new amendment expires on March 31, 2025. The Company has accounted for the amendment for the new office space as a separate contract. As the initial term for the new office space is 12 months, the lease is not recorded on the balance sheet. The Company recognizes lease expense on this lease as short-term lease costs. Operating lease costs, including short-term leases, were in the amount of $4,938 and $13,859 for the three months ended September 30, 2024 and 2023, respectively ($24,067 and $41,225 for the nine months ended September 30, 2024 and 2023, respectively). (b) Board of Directors In 2022, the Company signed agreements with its four Directors (Cheryl Xu, Paul Field, Charles Allen and Stephen Toovey) which came into effect on July 11, 2023, the date the Company’s IPO Registration Statement was declared effective. Each director is entitled to receive cash compensation of $11,250 quarterly. In addition, the two non-audit committee chairs (Toovey, Field) will receive $1,250 per quarter and the audit committee chair (Allen) will receive an additional $2,000 per quarter. In addition, each director is entitled to receive annual equity-based compensation awards, with the amounts and terms to be determined by the Compensation Committee. (c) Contingencies The Company’s operations are subject to a variety of local and state regulations. Failure to comply with one or more of those regulations could result in fines, restrictions on its operations, or losses of permits that could result in the Company ceasing operations. (d) Contingent Compensation Following the Company’s IPO and the conversion of the outstanding debt pursuant to the Knight Debt Conversion Agreement as discussed in Note 7, the Company is obligated to pay Knight a contingent milestone payment of $10 million if the Company sells Arakoda™ or if a Change of Control occurs. The Company accounts for the contingent milestone payment as a derivative liability (See Note 8). On July 15, 2015, the Company entered into the Exclusive License Agreement with the U.S. Army Medical Materiel Development Activity (the “U.S. Army”), which was subsequently amended (the “U.S. Army Agreement”), in which the Company obtained a license to develop and commercialize the licensed technology with respect to all therapeutic applications and uses excluding radical cure of symptomatic vivax malaria. The term of the U.S. Army Agreement will continue until the expiration of the last to expire of the patent application or valid claim of the licensed technology, or 20 years from the start date of the U.S. Army Agreement, unless terminated earlier by the parties. The Company must make a minimum annual royalty payment of 3% of Net Sales (as defined in the U.S. Army Agreement) for Net Sales less than $35 million, and 5% of Net Sales greater than $35 million, with US government sales excluded from the definition of Net Sales. In addition, the Company must pay fees upon the achievement of certain milestones, including a sales-based milestone fee of $75,000 once cumulative Net Sales from all sources exceeds $6 million. The Company accrues the minimum annual royalty when the related sales occur. The Company achieved the sales-based milestone target during the year ended December 31, 2023, which was paid in full on June 13, 2024. The achievement of other milestones under the U.S. Army Agreement are not considered probable and thus no accruals for the related milestone payments have been made. (e) Litigation, Claims and Assessments From time to time, the Company may be involved in litigation relating to claims arising out of operations in the normal course of business. As of September 30, 2024, there were no pending or threatened lawsuits that could reasonably be expected to have a material effect on the results of the Company’s operations.

Subsequent Events

Subsequent Events	9 Months Ended
Subsequent Events	Sep. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	12. SUBSEQUENT EVENTS The Company has evaluated subsequent events through November 14, 2024, which is the date the consolidated condensed financial statements were issued. On October 1, 2024, the Company issued 206,551 shares of common stock upon the exercise of 206,551 September 2024 Pre-Funded Warrants, for aggregate cash proceeds to the Company of $207. On October 31, 2024, the Company issued an additional 229,000 shares of common stock upon the exercise of 229,000 September 2024 Pre-Funded Warrants, for aggregate cash proceeds to the Company of $229. On November 6, 2024, the Company conducted a Special Meeting of Stockholders (the “Meeting”). The Company’s stockholders of record at the close of business on September 20, 2024, the record date for the determination of stockholders entitled to vote at the Meeting, approved the proposals to (1) approve the exercise of the Series A Warrants, the Series B Warrants, and the September 2024 Agent Warrants (each as defined in Note 6) to purchase up to an aggregate of 6,014,493 shares of the Company’s common stock under applicable rules and regulations of the Nasdaq Stock Market LLC, (2) approve an amendment to the 2022 Plan to increase the number of shares of common stock available for issuance by 500,000 shares, and (3) approve an amendment to the Company’s Certificate of Incorporation, to effect a reverse stock split of our common stock at a reverse stock split ratio ranging from 1:3 to 1:5 inclusive, as may be determined at the appropriate time by the Board of Directors in its sole discretion. On November 12, 2024, the Board of Directors approved a one-off cash payment of $20,000 to each of the non-executive Directors in lieu of forfeiting the grant of restricted stock units that would have otherwise been granted for the second half of 2024. There have been no other events or transactions during this time which would have a material effect on these consolidated condensed financial statements.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended		9 Months Ended
Pay vs Performance Disclosure - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ (2,159,785)	$ 4,183,198	$ (5,902,070)	$ (1,753,418)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
Accounting Policies, by Policy (Policies)	Sep. 30, 2024
Summary of Significant Accounting Policies [Abstract]
Basis of Presentation	(a) Basis of Presentation The financial statements of 60P and its subsidiary are prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The Company has prepared the accompanying consolidated condensed financial statements pursuant to the instructions to Form 10-Q and Article 8 of Regulation S-X of the Securities and Exchange Commission (“SEC”). These financial statements are unaudited and, in the opinion of management, all adjustments considered necessary for a fair presentation of the Company’s financial position, results of operations and cash flows have been included and are of a normal and recurring nature. Operating results for the periods presented are not necessarily indicative of the results that may be expected for the year ending December 31, 2024 due to various factors. These consolidated condensed financial statements should be read in conjunction with the audited consolidated financial statements and related notes thereto as of and for the years ended December 31, 2023 and 2022, included in the Company’s annual report on Form 10-K, as filed with the SEC on April 1, 2024 (the “Annual Report”). Certain information and footnote disclosures that would substantially duplicate the disclosures contained in the Annual Report have been omitted.
Principles of Consolidation and Noncontrolling Interest	(b) Principles of Consolidation and Noncontrolling Interest The Company’s consolidated condensed financial statements include the financial statements of its majority owned subsidiary 60P Australia Pty Ltd. All significant intercompany accounts and transactions have been eliminated in consolidation. On August 2, 2023, Geoffrey Dow assigned his interest in 60P Australia Pty Ltd, of 904,436 common shares to the Company for no consideration, thereby increasing the proportional ownership of 60P, Inc. in 60P Australia Pty Ltd from 87.53% to 96.61%. The purpose of this assignment was to eliminate the related party conflict associated with Geoffrey Dow’s ultimate beneficial ownership in 60P Australia Pty Ltd being greater than that of other 60P, Inc. shareholders. The increase in the Company’s proportional interest is reflected as a contribution from noncontrolling interest in the accompanying consolidated condensed statement of shareholders’ equity (deficit). For entities that are consolidated, but not 100% owned, a portion of the income or loss and corresponding equity is allocated to owners other than the Company. The aggregate of the income or loss and corresponding equity that is not owned by us is included in Noncontrolling Interest in the consolidated condensed financial statements.
Use of Estimates	(c) Use of Estimates The preparation of 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 disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates, and those estimates may be material. Significant estimates include the reserve for inventory, and derivative liabilities.
Reverse Stock Split	(d) Reverse Stock Split Following stockholder approval in July 2024, the Company effected a reverse stock split at a ratio of 1:12 (the “Reverse Stock Split”), which was effective as of August 12, 2024. Proportional adjustments were made to the number of shares of common stock issuable upon exercise or conversion of the Company’s equity awards, warrants, and other equity instruments convertible into common stock, as well as the respective exercise prices, if applicable in accordance with the terms of the instruments. Unless otherwise noted, all references to numbers of shares of the Company’s common stock and per share information presented in these consolidated condensed financial statements have been retroactively adjusted, as appropriate, to reflect the Reverse Stock Split, including reclassifying an amount equal to the reduction in par value of common stock to additional paid-in capital.
Cash and Cash Equivalents	(e) Cash and Cash Equivalents The Company’s cash consists of cash deposited in demand accounts at financial institutions, which are insured by the Federal Deposit Insurance Corporation (“FDIC”). The Company considers short-term highly liquid investments with original maturities of three months or less to be cash equivalents. The Company’s cash and cash equivalents, at times, may exceed the FDIC insurable limits (currently $250,000). The Company has not experienced any losses related to amounts in excess of FDIC Limits. The Company periodically assesses the credit risk associated with these financial institutions and believes that the risk of loss is minimal.
Short-term Investments	(f) Short-term Investments Short-term investments consist of certificates of deposit with original maturities of greater than three months and less than twelve months, which are classified as held-to-maturity as the Company has the intent and ability to hold these investments until they mature. The classification of short-term investments is determined at the time of purchase and is reevaluated at each balance sheet date. Short-term investments are reported at amortized cost.
Accounts Receivable and Allowance for Doubtful Accounts	(g) Accounts Receivable and Allowance for Doubtful Accounts The Company records accounts receivable at net realizable value. This value includes an appropriate allowance for estimated uncollectible accounts to reflect any loss anticipated on the trade accounts receivable balances and charged to the provision for doubtful accounts. Based on the Company’s history there has been no need to make a recording to Allowance for Doubtful Accounts. Most of the Company’s revenue has been earned via government contracts, an Australian pharmaceutical distributor, and a large American pharmaceutical distributor. There was no allowance as of September 30, 2024 or December 31, 2023. As the Company continues to engage with smaller distributors, we will continue to analyze whether an allowance should be established. As of September 30, 2024, the American pharmaceutical distributor accounted for 96% of the accounts receivable balance (79% as of December 31, 2023) and the US government accounted for none of the outstanding accounts receivable balance (13% as of December 31, 2023).
Inventory	(h) Inventory Inventories are stated at the lower of cost or net realizable value. Cost is comprised of direct materials and, where applicable, costs that have been incurred in bringing the inventories to their present location and condition. The Company uses the Specific Identification method per lot. A box price is calculated per lot number and sales are recognized by their lot number. The Company regularly monitors its inventory levels to identify inventory that may expire or has a cost basis in excess of its estimated realizable value, and records write-downs for inventory that has expired, inventory that has a cost basis in excess of its expected net realizable value, and inventory in excess of expected sales requirements. Any write-downs of inventories are charged to Cost of Revenues in the Consolidated Condensed Statements of Operations and Comprehensive (Loss) Income. During the three months ended September 30, 2024 and 2023, write-downs for expired inventory totaled $1,165 and $0, respectively ($18,490 and $94,977 for the nine months ended September 30, 2024 and 2023, respectively).
Derivative Liabilities	(i) Derivative Liabilities The Company assesses the classification of its derivative financial instruments each reporting period, which formerly consisted of bridge shares, convertible notes payable, and certain warrants, and determined that such instruments qualified for treatment as derivative liabilities as they met the criteria for liability classification under ASC 815. As of September 30, 2024, the Company’s derivative financial instruments consist of contingent payment arrangements. The Company analyzes all financial instruments with features of both liabilities and equity under FASB ASC Topic No. 480, (“ASC 480”), Distinguishing Liabilities from Equity and FASB ASC Topic No. 815, Derivatives and Hedging (“ASC 815”). Derivative liabilities are adjusted to reflect fair value at each reporting period, with any increase or decrease in the fair value recorded in the results of operations, as a component of other income or expense as change in fair value of derivative liabilities. The Company uses a Monte Carlo simulation model or a probability-weighted discounted cash flow model to determine the fair value of these instruments. Upon conversion or repayment of a debt or equity instrument in exchange for equity shares, where the embedded conversion option has been bifurcated and accounted for as a derivative liability (generally convertible debt and warrants), the Company records the equity shares at fair value on the date of conversion, relieves all related debt, derivative liabilities, and unamortized debt discounts, and recognizes a net gain or loss on debt extinguishment, if any. Equity or liability instruments that become subject to reclassification under ASC Topic 815 are reclassified at the fair value of the instrument on the reclassification date.
Equity-Classified Warrants	(j) Equity-Classified Warrants As of September 30, 2024, the Company accounts for all outstanding warrants to purchase common stock as equity-classified instruments based on an assessment of the warrants’ specific terms and applicable authoritative guidance in ASC 480 and ASC 815. This assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own common stock and whether the warrant holders could potentially require “net cash settlement” in a circumstance outside of the Company’s control, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the respective issuance dates and as of each subsequent reporting period while the warrants are outstanding.
Concentrations	(k) Concentrations Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents, short-term investments, accounts receivable, inventory purchases, and borrowings. Significant customers represent any customer whose business makes up 10% of receivables or revenues. At September 30, 2024, significant customers represented 97% of receivables (consisting of two customers and one significant customer at 97%). At December 31, 2023, significant customers represented 92% of receivables (consisting of three customers and two significant customers at 79% and 13%, respectively). For the three months ended September 30, 2024, 92% of total net revenues (consisting of two customers and one significant customer) were generated from significant customers. For the three months ended September 30, 2023, 100% of total net revenues (consisting of one significant customer) were generated by significant customers. For the nine months ended September 30, 2024, 94% of total net revenues (consisting of three customers and one significant customer) were generated from significant customers. For the nine months ended September 30, 2023, 100% of the revenues were generated by the Company from significant customers, consisting of two customers at 72% and 28%. Currently, the Company has exclusive relationships with distributors in Australia and Europe. A failure to perform by any of our current distributors would create disruption for patients in those markets. Since the Company first started working on tafenoquine all inventory has been acquired in a collaborative relationship from a sole vendor. Should the vendor cease to supply tafenoquine, it would take significant costs and efforts to rebuild the supply chain with a new sole vendor sourcing the active pharmaceutical ingredient (“API”).
Business Segments	(l) Business Segments The Company uses the “management approach” to identify its reportable segments. The management approach requires companies to report segment financial information consistent with information used by management for making operating decisions and assessing performance as the basis for identifying the Company’s reportable segments. A single management team that reports to the Chief Executive Officer comprehensively manages the business. Accordingly, since its inception, the Company has managed its business in one identifiable segment.
Revenue Recognition	(m) Revenue Recognition The Company recognizes revenue in accordance with FASB ASC Topic No. 606, Revenue from Contracts with Customers (“ASC 606”). Revenues are recognized when control is transferred to customers in amounts that reflect the consideration the Company expects to be entitled to receive in exchange for those goods. Revenue recognition is evaluated through the following five steps: (i) identification of the contract, or contracts, with a customer; (ii) identification of the performance obligations in the contract; (iii) determination of the transaction price; (iv) allocation of the transaction price to the performance obligations in the contract; and (v) recognition of revenue when or as a performance obligation is satisfied. As part of the accounting for these arrangements, the Company may be required to make significant judgments, including identifying performance obligations in the contract, estimating the amount of variable consideration to include in the transaction price and allocating the transaction price to each performance obligation. Revenues from product sales are recorded at the net sales price, or “transaction price,” which may include estimates of variable consideration that result from product returns. The Company determines the amount of variable consideration by using either the expected value method or the most-likely-amount method. The Company includes the unconstrained amount of estimated variable consideration in the transaction price. The amount included in the transaction price reflects the amount for which it is probable that a significant reversal of cumulative revenue recognized will not occur. At the end of each subsequent reporting period, the Company re-evaluates the estimated variable consideration included in the transaction price and any related constraint, and if necessary, adjusts its estimate of the overall transaction price. Any such adjustments are recorded on a cumulative catch-up basis in the period of adjustment. Reserves are established for the estimates of variable consideration based on the amounts the Company expects to be earned or to be claimed on the related sales. The Company receives the majority of its revenues from sales of its Arakoda™ product to resellers in the US and abroad. The Company records US commercial revenues as a receivable when our American distributor transfers shipped product to their title model for 60P. Foreign sales to both Australia and Europe are recognized as a receivable at the point product is shipped to distributor. The shipments to Australia and Europe are further subject to profit sharing agreements for boxes sold to customers.
Research and Development Costs	(n) Research and Development Costs The Company accounts for research and development costs in accordance with FASB ASC Subtopic No. 730-10, Research and Development (“ASC 730-10”). Under ASC 730-10, research and development costs are expensed as incurred. Accordingly, internal research and development costs are expensed as incurred. Prepayments for research and development services are deferred and amortized over the service period as the services are provided. Advance payments for specific materials, equipment, or facilities determined to have no alternative future use are initially deferred and recognized as research and development expense when the related goods are delivered. The Company recorded $940,063 and $263,703 in research and development expense during the three months ended September 30, 2024 and 2023, respectively, ($4,372,571 and $591,569 for the nine months ended September 30, 2024 and 2023, respectively).
Fair Value of Financial Instruments and the Fair Value Option (“FVO”)	(o) Fair Value of Financial Instruments and the Fair Value Option (“FVO”) The carrying value of the Company’s financial instruments included in current assets and current liabilities (such as cash and cash equivalents, short-term investments, accounts receivable, accounts payable, and accrued expenses) approximate their fair value due to the short-term nature of such instruments. The inputs used to measure fair value are based on a hierarchy that prioritizes observable and unobservable inputs used in valuation techniques. These levels, in order of highest to lowest priority, are described below: Level 1 - Quoted prices (unadjusted) in active markets that are accessible at the measurement date for identical assets or liabilities. Level 2 - Observable prices that are based on inputs not quoted on active markets but corroborated by market data. Level 3 - Unobservable inputs reflecting the Company’s assumptions, consistent with reasonably available assumptions made by other market participants. These valuations require significant judgment. The Company may choose to elect the FVO for certain eligible financial instruments, such as certain Promissory Notes, in order to simplify the accounting treatment. Items for which the FVO has been elected are presented at fair value in the Consolidated Condensed Balance Sheets and any change in fair value unrelated to credit risk is recorded in Other Expense, net in the Consolidated Condensed Statements of Operations and Comprehensive (Loss) Income. Changes in fair value related to credit risk are recognized as other comprehensive income or loss. As a result of the completion of the IPO in July 2023, all financial instruments for which the FVO was elected were extinguished. See Note 7 for more information on the extinguishment of the Promissory Notes. The Company’s financial instruments recorded at fair value on a recurring basis at September 30, 2024, and December 31, 2023 include Derivative Liabilities, which are carried at fair value based on Level 3 inputs. See Note 8 for more information on Derivative Liabilities. Liabilities measured at fair value at September 30, 2024 and December 31, 2023 are as follows: September 30, 2024 Level 1 Level 2 Level 3 Total Liabilities: Derivative Liabilities $ - $ - $ 623,762 $ 623,762 Total $ - $ - $ 623,762 $ 623,762 December 31, 2023 Level 1 Level 2 Level 3 Total Liabilities: Derivative Liabilities $ - $ - $ 2,306,796 $ 2,306,796 Total $ - $ - $ 2,306,796 $ 2,306,796 There were no transfers of financial instruments between Level 1, Level 2, and Level 3 during the periods presented. A rollforward of liabilities measured at fair value using Level 3 inputs outstanding during the three and nine months ended September 30, 2024 and 2023 are presented in Note 7 (Debt) and Note 8 (Derivative Liabilities), respectively.
Assets and Liabilities Not Measured at Fair Value on a Recurring Basis	(p) Assets and Liabilities Not Measured at Fair Value on a Recurring Basis In addition to assets and liabilities that are measured at fair value on a recurring basis, the Company also measures certain assets and liabilities at fair value on a nonrecurring basis. The Company’s non-financial assets, including Intangible Assets and Property and Equipment, are measured at fair value when there is an indication of impairment and the carrying amount exceeds the assets’ projected undiscounted cash flows. These assets are recorded at fair value only when an impairment charge is recognized. As of September 30, 2024, and December 31, 2023, the fair value of Cash and Cash Equivalents, Short-Term Investments, Accounts Receivable, Prepaid Expenses and Other Current Assets, and Accounts Payable and Accrued Expenses approximated their carrying values due to the short-term nature of these assets and liabilities.
Foreign Currency Transactions and Translation	(q) Foreign Currency Transactions and Translation The individual financial statements of each group entity are measured and presented in the currency of the primary economic environment in which the entity operates (its functional currency). The consolidated condensed financial statements of the Company are presented in US dollars, which is the functional currency of the Company and the presentation currency for the consolidated condensed financial statements. For the purpose of presenting consolidated condensed financial statements, the assets and liabilities of the group’s foreign operations are mostly translated at exchange rates prevailing on the reporting date. Income and expense items are translated at the average exchange rates for the period, unless exchange rates fluctuate significantly during that period, in which case the exchange rates at the dates of the transactions are used. Exchange differences arising, if any, are recognized as a component of other comprehensive income (loss) as Unrealized Foreign Currency Translation Gain or Loss. Exchange rates along with historical rates used in these financial statements are as follows: Average Exchange Rate As of Three Months Ended Nine Months Ended September 30, December 31, Currency 2024 2023 2024 2023 2024 2023 1 AUD = 0.67 USD 0.65 USD 0.66 USD 0.67 USD 0.69 USD 0.68 USD
Reclassifications	(r) Reclassifications Certain prior period interim amounts have been reclassified for consistency with the current period presentation. These reclassifications had no material effect on the consolidated condensed results of operations and comprehensive (loss) income, shareholders’ equity (deficit), or cash flows.
Share-Based Payments	(s) Share-Based Payments On November 22, 2022, the Company adopted the 2022 Equity Incentive Plan also referred to as (“2022 Plan”). The 2022 Plan and related share-based awards are discussed more fully in Note 10. The Company accounts for share-based payments in accordance with ASC Subtopic 718, Compensation - Stock Compensation The Company estimates the fair value of all stock option awards as of the grant date by applying the Black-Scholes option pricing model. The application of this valuation model involves assumptions, including the fair value of the common stock, expected volatility, risk-free interest rate, expected dividends and the expected term of the option. Due to the lack of a public market for the Company’s common stock prior to the IPO and lack of company-specific historical implied volatility data, the Company has based its computations of expected volatility on the historical volatility of a representative group of public companies with similar characteristics of the Company, including stage of development and industry focus. The historical volatility is calculated based on a period of time commensurate with the expected term assumption. The Company uses the simplified method as prescribed by the SEC Staff Accounting Bulletin Topic 14, Share-Based Payment Compensation expense for restricted stock units (“RSUs”) with only service-based vesting conditions is recognized on a straight-line basis over the vesting period. Compensation cost for service-based RSUs is based on the grant date fair value of the award, which is the closing market price of the Company’s common stock on the grant date multiplied by the number of shares awarded. For awards that vest upon a liquidity event or a change in control, the performance condition is not probable of being achieved until the event occurs. As a result, no compensation expense is recognized until the performance-based vesting condition is achieved, at which time the cumulative compensation expense is recognized. Compensation cost related to any remaining time-based service for share-based awards after the liquidity-based event is recognized on a straight-line basis over the remaining service period. For fully vested, nonforfeitable equity instruments that are granted at the date the Company and a nonemployee enter into an agreement for goods or services, the Company recognizes the fair value of the equity instruments on the grant date. The corresponding cost is recognized as an immediate expense or a prepaid asset and expensed over the service period depending on the specific facts and circumstances of the agreement with the nonemployee. See Note 10 for further details.
Leases	(t) Leases The Company applies ASC Topic 842, Leases The Company determines if an arrangement is a lease at contract inception. The Company’s contracts are determined to contain a lease when all of the following criteria, based on the specific circumstances of the arrangement, are met: (1) there is an identified asset for which there are no substantive substitution rights; (2) the Company has the right to obtain substantially all of the economic benefits from the identified asset; and (3) the Company has the right to direct the use of the identified asset. At the commencement date, operating lease liabilities and their corresponding right-of-use assets are recorded based on the present value of future lease payments over the expected lease term. The Company’s lease agreement does not provide an implicit rate. As a result, the Company utilizes an estimated incremental borrowing rate (“IBR”), to discount lease payments, which represents the rate of interest the Company would pay to borrow, on a collateralized basis over a similar term, an amount equal to the lease payments in a similar economic environment.
Net (Loss) Income per Common Share	(u) Net (Loss) Income per Common Share Net (Loss) Income per Common Share is computed by dividing net (loss) income attributable to common shareholders by the weighted average number of common shares outstanding during each period. The Company has included the Pre-Funded Warrants issued in January 2024 and September 2024 (See Note 6) in its computation of basic and diluted net (loss) income per share due to their nominal exercise prices. The cumulative dividends accrued on the Series A Preferred Stock during the period are reflected as an addition to net loss or a reduction of net income in determining basic and diluted net (loss) income attributable to common stockholders. As the Company reported a net loss for the nine months ended September 30, 2024 and 2023 and the three months ended September 30, 2024, the calculation of diluted net loss per common share is the same as basic net loss per common share. For the three months ended September 30, 2023, all securities that could potentially dilute basic earnings per share in the future have been excluded from the diluted calculation because the effect would be antidilutive. The potential dilutive securities for the three months ended September 30, 2023 included: common stock warrants, stock options and unvested restricted stock units granted under the 2022 Plan. As a result of the Reverse Stock Split, which was effective as of August 12, 2024, all shares of outstanding common stock and net (loss) income per common share calculations have been retroactively adjusted for all periods presented.
Related Parties	(v) Related Parties Parties are considered to be related to the Company if the parties, directly or indirectly through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties the Company may deal with if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests.
Subsequent Events	(w) Subsequent Events The Company considers events or transactions that occur after the balance sheet date, but prior to the issuance of the financial statements to provide additional evidence relative to certain estimates or to identify matters that require additional disclosure. Subsequent events have been evaluated through November 14, 2024, which is the date the consolidated condensed financial statements were issued. See Note 12.
Recently Issued Accounting Pronouncements	(x) Recently Issued Accounting Pronouncements From time to time, the FASB issues Accounting Standards Updates (“ASU”) to amend the authoritative literature in the ASC. Management believes that those issued to date either (i) provide supplemental guidance, (ii) are technical corrections, (iii) are not applicable to the Company or (iv) are not expected to have a significant impact on the Company’s financial statements. In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures In December 2023, the FASB issued ASU 2023-09, Income Taxes (ASC 740): Improvements to Income Tax Disclosures

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	9 Months Ended
Summary of Significant Accounting Policies (Tables)	Sep. 30, 2024
Summary of Significant Accounting Policies [Abstract]
Schedule of Liabilities Measured at Fair Value	Liabilities measured at fair value at September 30, 2024 and December 31, 2023 are as follows: September 30, 2024 Level 1 Level 2 Level 3 Total Liabilities: Derivative Liabilities $ - $ - $ 623,762 $ 623,762 Total $ - $ - $ 623,762 $ 623,762 December 31, 2023 Level 1 Level 2 Level 3 Total Liabilities: Derivative Liabilities $ - $ - $ 2,306,796 $ 2,306,796 Total $ - $ - $ 2,306,796 $ 2,306,796
Schedule of Exchange Rates Along with Historical Rates Used in these Financial Statements	Exchange rates along with historical rates used in these financial statements are as follows: Average Exchange Rate As of Three Months Ended Nine Months Ended September 30, December 31, Currency 2024 2023 2024 2023 2024 2023 1 AUD = 0.67 USD 0.65 USD 0.66 USD 0.67 USD 0.69 USD 0.68 USD

Inventory (Tables)

Inventory (Tables)	9 Months Ended
Inventory (Tables)	Sep. 30, 2024
Inventory [Abstract]
Schedule of Inventory	Inventory consists of the following major classes: September 30, December 31, Work in Process $ 367,587 $ 278,987 Finished Goods 84,449 187,182 Inventory $ 452,036 $ 466,169

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
Property and Equipment (Tables)	Sep. 30, 2024
Property and Equipment [Abstract]
Schedule of Property and Equipment	As of September 30, 2024 and December 31, 2023, Property and Equipment, net consists of: September 30, December 31, Lab Equipment $ 233,411 $ 132,911 Machinery 55,800 55,800 Computer Equipment 7,000 14,084 Furniture 3,030 3,030 Property and Equipment, at cost 299,241 205,825 Accumulated Depreciation (143,984 ) (148,064 ) Property and Equipment, Net $ 155,257 $ 57,761

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
Intangible Assets (Tables)	Sep. 30, 2024
Intangible Assets [Abstract]
Schedule of Intangible Assets	As of September 30, 2024 and December 31, 2023, Intangible Assets, net consists of: September 30, December 31, Patents $ 225,485 $ 185,595 Website Development Costs 104,622 79,248 Intangible Assets, at cost 330,107 264,843 Accumulated Amortization (65,756 ) (37,585 ) Intangible Assets, net $ 264,351 $ 227,258
Schedule of Estimated Future Amortization Expense for Our Patents and Website Development Costs	The following table summarizes the estimated future amortization expense for our patents and website development costs as of September 30, 2024: Period Patents Website Development 2024 (remaining three months) $ 1,753 $ 8,718 2025 7,010 31,761 2026 7,010 12,432 2027 7,010 3,094 2028 7,010 - Thereafter 51,106 - Total $ 80,899 $ 56,005

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	9 Months Ended
Stockholders' Equity (Tables)	Sep. 30, 2024
Stockholders' Equity Note [Abstract]
Schedule of Equity-Classified Warrants	The following table presents a summary of the activity for the Company’s equity-classified warrants during the three and nine months ended September 30, 2023: Number of Weighted Weighted Total outstanding, December 31, 2022 - $ - - Total outstanding, March 31, 2023 - $ - - Total outstanding, June 30, 2023 - $ - - Reclassified from derivative liabilities 19,330 65.58 4.15 Granted 259,700 74.60 5.00 Exercised (15,371 ) 73.63 5.00 Forfeited - - - Expired - - - Total outstanding, September 30, 2023 263,659 $ 73.99 4.73 Total exercisable, September 30, 2023 263,659 $ 73.99 4.73 Number of Weighted Weighted Total outstanding, December 31, 2023 263,659 $ 74.00 4.47 Granted 704,414 4.50 5.00 Exercised (41,630 ) 0.12 Indefinite Forfeited - - - Expired - - - Total outstanding, March 31, 2024 926,443 $ 24.47 4.67 Granted - - - Exercised (41,629 ) 0.12 Indefinite Forfeited - - - Expired - - - Total outstanding, June 30, 2024 884,814 $ 25.62 4.41 Granted (1) 8,913,044 0.94 - Exercised - - - Forfeited - - - Expired - - - Total outstanding, September 30, 2024 (1) 9,797,858 $ 3.17 4.16 Total exercisable, September 30, 2024 (2) 3,783,365 $ 5.99 4.16 (1) Weighted average remaining contractual life calculations exclude (i) 2,898,551 Pre-Funded Warrants issued September 2024 that do not have a contractual expiration date, (ii) 217,391 September 2024 Agent Warrants and 2,898,551 Series A Warrants issued September 2024 that will expire five years from the Stockholder Approval Date, defined above, and (iii) 2,898,551 Series B Warrants issued September 2024 that will expire eighteen months from the Stockholder Approval Date. (2) Weighted average remaining contractual life calculation excludes 2,898,551 exercisable Pre-Funded Warrants issued September 2024 that do not have a contractual expiration date
Schedule of Assumptions Used In Determining the Fair Value of Equity-Classified Warrants Granted	The following table summarizes the significant assumptions used in determining the fair value of equity-classified warrants granted during the nine months ended September 30, 2024: 2024 Stock price $ 3.36 Exercise price $ 5.08 Risk-free interest rate 3.91 % Expected volatility 95.00 % Expected term (years) 5.00 Expected dividend yield 0.00 %

Debt (Tables)

Debt (Tables)	9 Months Ended
Debt (Tables)	Sep. 30, 2024
Debt [Abstract]
Schedule of Bridge Notes and Related Party Notes	Significant terms of the Bridge Notes and Related Party Notes are summarized as follows: 2022 Related 2023 Issuance date of promissory notes May 2022 May 2022 May 2023 Maturity date of promissory notes 1 1 2 Interest rate 10% 6% 10% Default interest rate 15% 15% 15% Collateral Unsecured Unsecured Unsecured Conversion rate 3 3 3
Schedule of Reconciliation of the Beginning and Ending Balances for the Convertible Knight Note	A reconciliation of the beginning and ending balances for the Convertible Knight Note, which is measured at fair value on a recurring basis using significant unobservable inputs (Level 3) is as follows for the three and nine months ended September 30, 2023: Convertible Promissory Notes, at fair value at December 31, 2022 $ - Fair value at modification date - January 9, 2023 21,520,650 Fair value - mark to market adjustment (339,052 ) Accrued interest recognized 634,243 Promissory Notes, at fair value at March 31, 2023 21,815,841 Fair value - mark to market adjustment 1,064,849 Accrued interest recognized 659,306 Promissory Notes, at fair value at June 30, 2023 23,539,996 Fair value - mark to market adjustment (6,105,066 ) Extinguishment of Promissory Notes (17,434,930 ) Promissory Notes, at fair value at September 30, 2023 $ -
Schedule of the Current Future Payment Obligations	The current future payment obligations of the principal are as follows: Period Principal 2024 (remaining three months) $ - 2025 - 2026 683 2027 3,228 2028 3,342 Thereafter 142,747 Total $ 150,000

Derivative Liabilities (Tables)

Derivative Liabilities (Tables)	9 Months Ended
Derivative Liabilities (Tables)	Sep. 30, 2024
Derivative Liabilities [Abstract]
Schedule of Derivative Expense	Derivative expense recorded during the three and nine months ended September 30, 2023 is summarized as follows: Commitment Date May 8, Fair value of derivative liabilities $ 954,725 Less: face amount of debt (555,000 ) Derivative expense $ 399,725
Schedule of Derivative Liabilities Measured at Fair Value on a Recurring Basis	A reconciliation of the beginning and ending balances for the derivative liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) is as follows for the three and nine months ended September 30, 2024: Contingent Milestone Payment Total Derivative liabilities - December 31, 2023 $ 2,306,796 $ 2,306,796 Fair value - mark to market adjustment (1,740,847 ) (1,740,847 ) Derivative liabilities - March 31, 2024 565,949 565,949 Fair value - mark to market adjustment 1,101 1,101 Derivative liabilities - June 30, 2024 567,050 567,050 Fair value - mark to market adjustment 56,712 56,712 Derivative liabilities - September 30, 2024 $ 623,762 $ 623,762 Bridge Shares Warrants Convertible Contingent Total Derivative liabilities - December 31, 2022 $ 834,352 $ 578,164 $ 81,684 $ - $ 1,494,200 Fair value - mark to market adjustment 4,902 1,689 (1,457 ) - 5,134 Derivative liabilities - March 31, 2023 839,254 579,853 80,227 - 1,499,334 Fair value - commitment date 680,276 274,449 - - 954,725 Fair value - mark to market adjustment 8,896 (17,009 ) 145 - (7,968 ) Derivative liabilities - June 30, 2023 1,528,426 837,293 80,372 - 2,446,091 Fair value - mark to market adjustment prior to conversion or reclassification (105,790 ) 1,455 (45,207 ) - (149,542 ) Conversion of convertible promissory notes (1,422,636 ) - (35,165 ) - (1,457,801 ) Reclassification of warrants to equity - (838,748 ) - - (838,748 ) Recognition of contingent milestone liability - - - 2,117,142 2,117,142 Fair value - mark to market adjustment - - - 57,052 57,052 Derivative liabilities - September 30, 2023 $ - $ - $ - $ 2,174,194 $ 2,174,194

Share-Based Compensation (Table

Share-Based Compensation (Tables)	9 Months Ended
Share-Based Compensation (Tables)	Sep. 30, 2024
Share-Based Compensation [Abstract]
Schedule of Share-Based Compensation Expenses	The following is a summary of share-based compensation expenses reported in the Consolidated Condensed Statements of Operations and Comprehensive (Loss) Income for the three and nine months ended September 30, 2024 and 2023: For the For the 2024 2023 2024 2023 Research and Development $ 600,000 $ - $ 3,227,300 $ 188,908 General and Administrative Expenses 68,974 549,031 319,709 1,172,136 Total Share-Based Compensation Expense Included in Operating Expenses $ 668,974 $ 549,031 $ 3,547,009 $ 1,361,044
Schedule of Fair Value of Options Granted	The following table summarizes the significant assumptions used in determining the fair value of options granted for the three and nine months ended September 30, 2024: 2024 Weighted-average grant date fair value 1.76 Risk-free interest rate 3.62% - 4.17 % Expected volatility 86.0% - 87.0 % Expected term (years) 6.41 - 10.00 Expected dividend yield 0.00 % 2023 Weighted-average grant date fair value 41.04 Risk-free interest rate 4.25% - 4.33 % Expected volatility 105.0% - 110.0 % Expected term (years) 3.18 - 3.76 Expected dividend yield 0.00 %

Nature of Operations (Details)

Nature of Operations (Details) - USD ($)				9 Months Ended		12 Months Ended
Nature of Operations (Details) - USD ($)	Jan. 29, 2024	Jul. 14, 2023	Jul. 13, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Sep. 04, 2024	Feb. 14, 2024
Nature of Operations [Line Items]
Number of shares issued				12,669
Price per unit	$ 0.12
Net proceeds					$ 6,454,325
Exercise price per share	$ 5.082			$ 0.12			$ 1.379	$ 0.12
Percentage of offering price per unit	110%		110%	110%
Representative warrants exercisable term	5 years			5 years
Cash and cash equivalents				$ 3,300,688		$ 2,142,485
Net cash used in operating activities				(4,009,871)	$ (4,479,242)
Company’s debt				8,772		8,772
Accounts payable and accrued expenses current				$ 677,617		506,206
Initial Public Offering [Member]
Nature of Operations [Line Items]
Number of shares issued		117,925
Price per unit		$ 63.6
Net proceeds		$ 6,454,325				$ 7,000,000
Tradeable Warrants [Member]
Nature of Operations [Line Items]
Number of shares issued				17,689
Price per unit				$ 0.12
Exercise price per share		$ 73.14
Additional purchase of shares			8,387
Non-Tradeable Warrants [Member]
Nature of Operations [Line Items]
Number of shares issued				17,689
Price per unit				$ 0.12
Exercise price per share		$ 76.32
Warrants expire term		5 years
Additional purchase of shares			8,387
Over-Allotment Option [Member]
Nature of Operations [Line Items]
Number of shares issued				17,689
Price per unit				$ 63.36
Representative Warrants [Member]
Nature of Operations [Line Items]
Price per unit			$ 69.96
Additional purchase of shares			7,076
Representative warrants exercisable term			5 years

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)			3 Months Ended		9 Months Ended		12 Months Ended
	Jul. 30, 2024	Aug. 02, 2023	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Summary of Significant Accounting Policies [Line Items]
Number of common shares issued (in Shares)					12,669
Reverse stock split	1:12				1:12
FDIC insurable amount (in Dollars)			$ 250,000		$ 250,000
Inventory write-downs (in Dollars)			1,165	$ 0	18,490	$ 94,977
Research and development costs (in Dollars)			$ 940,063	$ 263,703	$ 4,372,571	$ 591,569
60P Australia Pty Ltd [Member] \| Geoffrey Dow [Member]
Summary of Significant Accounting Policies [Line Items]
Number of common shares issued (in Shares)		904,436
American Pharmaceutical Distributor [Member]
Summary of Significant Accounting Policies [Line Items]
Percentage of accounts receivable			96%		96%		79%
US Government Accounted [Member]
Summary of Significant Accounting Policies [Line Items]
Outstanding accounts receivable percentage							13%
60P Australia Pty Ltd [Member] \| Minimum [Member]
Summary of Significant Accounting Policies [Line Items]
Ownership percentage		87.53%
60P Australia Pty Ltd [Member] \| Maximum [Member]
Summary of Significant Accounting Policies [Line Items]
Ownership percentage		96.61%
Significant Customers [Member] \| Customer Concentration Risk [Member] \| Revenue Benchmark [Member]
Summary of Significant Accounting Policies [Line Items]
Concentration percentage					10%
Significant Customers [Member] \| Revenue from Rights Concentration Risk [Member] \| Revenue Benchmark [Member]
Summary of Significant Accounting Policies [Line Items]
Concentration percentage				100%	100%		92%
Customer One [Member] \| Revenue from Rights Concentration Risk [Member] \| Revenue Benchmark [Member]
Summary of Significant Accounting Policies [Line Items]
Concentration percentage					97%
Significant Customer Two [Member] \| Revenue from Rights Concentration Risk [Member] \| Revenue Benchmark [Member]
Summary of Significant Accounting Policies [Line Items]
Concentration percentage					97%
Customer Three [Member] \| Revenue from Rights Concentration Risk [Member] \| Revenue Benchmark [Member]
Summary of Significant Accounting Policies [Line Items]
Concentration percentage							79%
Customer Two [Member] \| Revenue from Rights Concentration Risk [Member] \| Revenue Benchmark [Member]
Summary of Significant Accounting Policies [Line Items]
Concentration percentage					28%		13%
Two Customers and One Significant Customer [Member] \| Revenue from Rights Concentration Risk [Member] \| Revenue Benchmark [Member]
Summary of Significant Accounting Policies [Line Items]
Concentration percentage			92%
Three Customers and One Significant Customer [Member] \| Revenue from Rights Concentration Risk [Member] \| Revenue Benchmark [Member]
Summary of Significant Accounting Policies [Line Items]
Concentration percentage					94%
Customer One [Member] \| Revenue from Rights Concentration Risk [Member] \| Revenue Benchmark [Member]
Summary of Significant Accounting Policies [Line Items]
Concentration percentage					72%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of Liabilities Measured at Fair Value - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule of Liabilities Measured at Fair Value [Line Items]
Total derivative liabilities	$ 623,762	$ 2,306,796
Level 1 [Member]
Schedule of Liabilities Measured at Fair Value [Line Items]
Total derivative liabilities
Level 2 [Member]
Schedule of Liabilities Measured at Fair Value [Line Items]
Total derivative liabilities
Level 3 [Member]
Schedule of Liabilities Measured at Fair Value [Line Items]
Total derivative liabilities	623,762	2,306,796
Derivative Liabilities [Member]
Schedule of Liabilities Measured at Fair Value [Line Items]
Total derivative liabilities	623,762	2,306,796
Derivative Liabilities [Member] \| Level 1 [Member]
Schedule of Liabilities Measured at Fair Value [Line Items]
Total derivative liabilities
Derivative Liabilities [Member] \| Level 2 [Member]
Schedule of Liabilities Measured at Fair Value [Line Items]
Total derivative liabilities
Derivative Liabilities [Member] \| Level 3 [Member]
Schedule of Liabilities Measured at Fair Value [Line Items]
Total derivative liabilities	$ 623,762	$ 2,306,796

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of Average Exchange Rates - USD [Member]	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Schedule of Average Exchange Rates [Line Items]
Average Exchange Rate	0.67	0.65	0.66	0.67
Exchange rates	0.69	0.68	0.69	0.68

Inventory (Details) - Schedule

Inventory (Details) - Schedule of Inventory - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule of Inventory [Abstract]
Work in Process	$ 367,587	$ 278,987
Finished Goods	84,449	187,182
Inventory	$ 452,036	$ 466,169

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	3 Months Ended		9 Months Ended
Property and Equipment (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Property and Equipment [Abstract]
Machinery	$ 55,800		$ 55,800
Depreciation expenses	$ 4,334	$ 5,485	$ 6,277	$ 19,287

Property and Equipment (Detai_2

Property and Equipment (Details) - Schedule of Property and Equipment - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Property and Equipment, at cost	$ 299,241	$ 205,825
Accumulated Depreciation	(143,984)	(148,064)
Property and Equipment, Net	155,257	57,761
Lab Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, at cost	233,411	132,911
Machinery [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, at cost	55,800	55,800
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, at cost	7,000	14,084
Furniture [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment, at cost	$ 3,030	$ 3,030

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	3 Months Ended		9 Months Ended
Intangible Assets (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Intangible Assets [Line Items]
Capitalized website development-related costs	$ 3,299	$ 12,283	$ 25,374	$ 52,178
Amortization expense	10,325	7,414	28,004	20,606
Write-downs	$ 2,922	$ 0	11,300	$ 0
Capitalized patent expenses			$ 128,722

Intangible Assets (Details) - S

Intangible Assets (Details) - Schedule of Intangible Assets - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule of Intangible Assets [Abstract]
Patents	$ 225,485	$ 185,595
Website Development Costs	104,622	79,248
Intangible Assets, at cost	330,107	264,843
Accumulated Amortization	(65,756)	(37,585)
Intangible Assets, net	$ 264,351	$ 227,258

Intangible Assets (Details) -_2

Intangible Assets (Details) - Schedule of Estimated Future Amortization Expense for Our Patents and Website Development Costs	Sep. 30, 2024 USD ($)
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
2024 (remaining six months)	$ 1,753
2025	7,010
2026	7,010
2027	7,010
2028	7,010
Thereafter	51,106
Total	80,899
Website Development Costs [Member]
Finite-Lived Intangible Assets [Line Items]
2024 (remaining six months)	8,718
2025	31,761
2026	12,432
2027	3,094
2028
Thereafter
Total	$ 56,005

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($)																	3 Months Ended			9 Months Ended		12 Months Ended
Stockholders' Equity (Details) - USD ($)		Sep. 05, 2024	Aug. 19, 2024	Aug. 01, 2024	Jul. 30, 2024	Jul. 26, 2024	Jul. 22, 2024	Jul. 12, 2024	Apr. 01, 2024	Feb. 14, 2024	Jan. 31, 2024	Jan. 29, 2024	Jul. 14, 2023	Jul. 13, 2023	Jul. 11, 2023	Mar. 31, 2022	Sep. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2022	Sep. 04, 2024	Aug. 02, 2024	Jul. 24, 2024	Apr. 09, 2024	Feb. 01, 2024	Dec. 31, 2023	Jul. 31, 2023	Jul. 25, 2023	Mar. 31, 2023	Jan. 31, 2023
Stockholders’ Equity [Line Items]
Common stock shares authorized	[1]																150,000,000			150,000,000								150,000,000
Common stock par value (in Dollars per share)	[1]																$ 0.0001			$ 0.0001								$ 0.0001
Common stock, shares issued	[1]																1,861,914			1,861,914								484,187
Common stock outstanding	[1]																1,861,914			1,861,914								484,187
Reverse stock split					1:12															1:12
Issued an additional shares			93,563
Restricted shares of common stock															3,336
Sale of stock price per share (in Dollars per share)										$ 4.5
Common stock upon conversion													142,270
Exercise price of warrants (in Dollars per share)										$ 0.12		$ 5.082					$ 0.12			$ 0.12			$ 1.379
Offering price per unit												110%		110%						110%
Issuance and expires												5 years					5 years			5 years
Price per share (in Dollars per share)												$ 0.12
Pre funded warrant (in Dollars per share)												$ 0.12
Exercise of warrants										5							83,259			83,259
Pre-funded warrants																				12,489
Percentage of warrant units sold																				15%
Percentage of warrant underlying the pre funded units sold																				15%
Percentage of Pre funded warrant underlying the pre funded unit sold																				15%
Additional common share										5
Net proceeds (in Dollars)																				$ 1,900,000
Pre funded warrants											9,990									2,898,551
Agreed to return shares									10,000
Common stock aggregate offering price (in Dollars)								$ 1,253,603
Deferred Offering Costs (in Dollars)						$ 2,190,416	$ 1,774,640																	$ 2,295,192	$ 1,890,705
ATM Offering				677,819
Gross proceeds (in Dollars)				$ 1,994,583
Shares converted																92,362				6,661
IPO price percentage																	110%			110%
IPO new shares																				12,669
Exercise price (in Dollars per share)																				$ 69.96
Deducting placement agent fees (in Dollars)		$ 3,414,502																		$ 3,439,502
Exercise price (in Dollars per share)																				$ 0.001	$ 73.14
Warrants to purchase																	217,391			217,391
Cash proceeds (in Dollars)																					$ 1,131,771
Non-tradeable warrants																					7,750
Aggregate cash proceeds (in Dollars)																				$ 9,990
Dividends percentage																				6%
Dividends preferred stock (in Dollars)																				$ 573,046
Warrant [Member]
Stockholders’ Equity [Line Items]
Common stock, shares issued																													15,371
Number of shares												1
Number of warrant exercisable												1
Exercise price of warrants (in Dollars per share)																	$ 0.12			$ 0.12
Pre funded warrant (in Dollars per share)																				$ 4.5
Exercise of warrants																	78,250			78,250
Pre funded warrants																				2,898,551
Pre-Funded Warrant [Member]
Stockholders’ Equity [Line Items]
Pre funded warrant units												83,259
Warrant offering price (in Dollars per share)												$ 4.5
Number of shares												1
Number of warrant exercisable												1
Cash proceeds (in Dollars)																			$ 1,131,771
January 2024 Representative Warrants [Member]
Stockholders’ Equity [Line Items]
Prefunded warrants sold percentage																				6%
Bridge warrants [Member]
Stockholders’ Equity [Line Items]
Pre funded warrant units																			2,621		2,621
Non Tradeable Warrants [Member]
Stockholders’ Equity [Line Items]
Exercise price (in Dollars per share)																					$ 76.32
January 2024 Offering [Member]
Stockholders’ Equity [Line Items]
Sale of stock price per share (in Dollars per share)												$ 4.62
Units issued												438,409
Maximum [Member]
Stockholders’ Equity [Line Items]
Common stock outstanding					21,219,937
Minimum [Member]
Stockholders’ Equity [Line Items]
Common stock outstanding					1,768,337
Common Stock [Member]
Stockholders’ Equity [Line Items]
Common stock, shares issued																										41,629	41,630			3,797
Percentage of shares outstanding																						61%
Percentage of shares issued																						61%
Common stock upon conversion	[2]																		142,270
Number of shares												1
Exercise of warrants																										41,629	41,630
Purchase of common stock	[2]																73,334		3,797
Shares converted						33,334	40,000
Shares of common stock	[2]																		15,371
IPO new shares	[2]																	438,414
Pre funded warrants																							2,898,551
Common Stock [Member] \| Pre-Funded Warrant [Member]
Stockholders’ Equity [Line Items]
Number of shares												1
Bridge warrants [Member]
Stockholders’ Equity [Line Items]
Pre funded warrant units																													2,621
Shares of common stock																				19,330
Non-tradeable warrants																					5,000
Non-tradeable warrants [Member]
Stockholders’ Equity [Line Items]
Pre funded warrant units																													5,000
Tradeable warrants [Member]
Stockholders’ Equity [Line Items]
Pre funded warrant units																													7,750
Agent Warrants [Member]
Stockholders’ Equity [Line Items]
Pre funded warrants																				217,391
Vendors [Member]
Stockholders’ Equity [Line Items]
Common stock, shares issued																															120,253	120,253
Bridge Notes [Member]
Stockholders’ Equity [Line Items]
Shares issued to the holders													31,996
Xu Yu [Member]
Stockholders’ Equity [Line Items]
Shares issued to the holders													17,912
Knight Loan [Member]
Stockholders’ Equity [Line Items]
Shares issued to the holders													92,362
BioIntelect [Member]
Stockholders’ Equity [Line Items]
Common stock, shares issued													2,438
Deferred equity compensation valued (in Dollars)													$ 155,000
WallachBeth Capital LLC [Member]
Stockholders’ Equity [Line Items]
Price per share (in Dollars per share)																	$ 5.082			$ 5.082
Purchase of granted shares																				65,762
Purchased share price (in Dollars per share)																				$ 4.62
WallachBeth Capital LLC [Member] \| Common Stock [Member] \| January 2024 Representative Warrants [Member]
Stockholders’ Equity [Line Items]
Purchase of common stock																				31,300
HC Wainwright Co LLC [Member]
Stockholders’ Equity [Line Items]
Exercise price (in Dollars per share)																				$ 1.725
Board of Directors [Member] \| Tyrone Miller [Member]
Stockholders’ Equity [Line Items]
Common stock, shares issued																															16,009	16,009
Board of Directors [Member] \| Geoffrey S. Dow [Member]
Stockholders’ Equity [Line Items]
Common stock, shares issued																															104,910	104,910
Stephen Toovey [Member]
Stockholders’ Equity [Line Items]
Restricted shares of common stock															834
Charles Allen [Member]
Stockholders’ Equity [Line Items]
Restricted shares of common stock															834
Paul Field [Member]
Stockholders’ Equity [Line Items]
Restricted shares of common stock															834
Cheryl Xu [Member]
Stockholders’ Equity [Line Items]
Restricted shares of common stock															834
Series A Preferred Stock [Member]
Stockholders’ Equity [Line Items]
Preferred stock shares authorized																	1,000,000			1,000,000								1,000,000
Preferred stock shares, par value (in Dollars per share)																	$ 0.0001			$ 0.0001								$ 0.0001
Preferred stock shares outstanding																	76,480			76,480								78,803
Preferred stock shares issued																	76,480			76,480								78,803
Converted preferred Stock																														2,162
Converted shares						1,032	1,291
Shares converted																80,965
Dividends percentage																				19.90%
Dividends preferred stock (in Dollars)																				$ 352,332	$ 101,538
Common stock conversion price per share (in Dollars per share)																				$ 100
Description of conversion term																				The “Conversion Price” is equal to the lesser of (a) the Liquidation Value, (b) the offering price per share of Common Stock in the Company’s IPO, as adjusted for the 1:12 Reverse Stock Split after August 12, 2024, or $60 per share or (c) the 10-day volume weighted average price per share of Common Stock, as reasonably determined by the Company.
Series A Non-Voting Convertible Preferred Stock [Member]
Stockholders’ Equity [Line Items]
Designated shares																	80,965			80,965
Bridge warrants [Member]
Stockholders’ Equity [Line Items]
Exercise price (in Dollars per share)																					$ 69.96
Series A warrants [Member]
Stockholders’ Equity [Line Items]
Pre funded warrants																				2,898,551
Pre funded warrants																							2,898,551
Series B Warrants [Member]
Stockholders’ Equity [Line Items]
Issuance and expires																	18 months			18 months
Pre funded warrants																				2,898,551
Pre funded warrants																							2,898,551
Series A and Series B Warrants [Member]
Stockholders’ Equity [Line Items]
Exercise price (in Dollars per share)																				$ 1.38
Preferred Class A [Member]
Stockholders’ Equity [Line Items]
Dividends preferred stock (in Dollars)																	$ 116,571		$ 101,538
IPO [Member]
Stockholders’ Equity [Line Items]
Common stock, shares issued													117,925				25,335			25,335
Sale of stock price per share (in Dollars per share)													$ 63.6
Net proceeds (in Dollars)													$ 6,454,325
Price per share (in Dollars per share)													$ 63.6
IPO new shares													117,925
IPO [Member] \| Bridge warrants [Member]
Stockholders’ Equity [Line Items]
Share issued																	6,661			6,661
Exercise price (in Dollars per share)																				$ 57.24
IPO [Member] \| Bridge warrants [Member] \| Common Stock Warrant [Member]
Stockholders’ Equity [Line Items]
IPO price percentage																	90%			90%
Over-Allotment Option [Member]
Stockholders’ Equity [Line Items]
Price per share (in Dollars per share)																	$ 63.36			$ 63.36
Shares warrants											68,182
IPO new shares																				17,689

[1] Periods presented have been adjusted to reflect the 1:12 reverse stock split on August 12, 2024. Periods presented have been adjusted to reflect the 1:12 reverse stock split on August 12, 2024.

Stockholders' Equity (Details)

Stockholders' Equity (Details) - Schedule of Equity-Classified Warrants - Warrants [Member] - $ / shares					3 Months Ended
	Dec. 31, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2024		Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023
Class of Warrant or Right [Line Items]
Number of Warrants, Total outstanding, Ending	263,659				884,814		926,443
Weighted Average Exercise Price, Total outstanding, Ending	$ 74				$ 25.62		$ 24.47
Weighted Average Remaining Contractual Life (Years), Total outstanding, Ending	4 years 5 months 19 days
Number of Warrants, Total outstanding, Ending					9,797,858	[1]	884,814	926,443	263,659
Weighted Average Exercise Price, Total outstanding, Ending					$ 3.17	[1]	$ 25.62	$ 24.47	$ 73.99
Weighted Average Remaining Contractual Life (Years), Total outstanding, Ending					4 years 1 month 28 days	[1]	4 years 4 months 28 days	4 years 8 months 1 day	4 years 8 months 23 days
Number of Warrants,Total exercisable					3,783,365	[2]			263,659
Weighted Average Exercise Price,Total exercisable					$ 5.99	[2]			$ 73.99
Weighted Average Remaining Contractual Life (Years),Total exercisable					4 years 1 month 28 days	[2]			4 years 8 months 23 days
Number of Warrants, Reclassified from derivative liabilities									19,330
Weighted Average Exercise Price, Reclassified from derivative liabilities									$ 65.58
Weighted Average Remaining Contractual Life (Years), Reclassified from derivative liabilities									4 years 1 month 24 days
Number of Warrants, Granted					8,913,044	[1]		704,414	259,700
Weighted Average Exercise Price, Granted					$ 0.94	[1]		$ 4.5	$ 74.6
Weighted Average Remaining Contractual Life (Years), Granted						[1]		5 years	5 years
Number of Warrants, Exercised							(41,629)	(41,630)	(15,371)
Weighted Average Exercise Price, Exercised							$ 0.12	$ 0.12	$ 73.63
Weighted Average Remaining Contractual Life (Years), Exercised									5 years
Number of Warrants, Forfeited
Weighted Average Exercise Price, Forfeited
Weighted Average Remaining Contractual Life (Years), Forfeited
Number of Warrants, Expired
Weighted Average Exercise Price, Expired
Weighted Average Remaining Contractual Life (Years), Expired

[1]Weighted average remaining contractual life calculations exclude (i) 2,898,551 Pre-Funded Warrants issued September 2024 that do not have a contractual expiration date, (ii) 217,391 September 2024 Agent Warrants and 2,898,551 Series A Warrants issued September 2024 that will expire five years from the Stockholder Approval Date, defined above, and (iii) 2,898,551 Series B Warrants issued September 2024 that will expire eighteen months from the Stockholder Approval Date.[2]Weighted average remaining contractual life calculation excludes 2,898,551 exercisable Pre-Funded Warrants issued September 2024 that do not have a contractual expiration date

Stockholders' Equity (Details_2

Stockholders' Equity (Details) - Schedule of Assumptions Used In Determining the Fair Value of Equity-Classified Warrants Granted - Warrant [Member]	9 Months Ended
	Sep. 30, 2024 $ / shares
Stockholders' Equity (Details) - Schedule of Assumptions Used In Determining the Fair Value of Equity-Classified Warrants Granted [Line Items]
Stock price (in Dollars per share)	$ 3.36
Exercise price (in Dollars per share)	$ 5.08
Risk-free interest rate	3.91%
Expected volatility	95%
Expected term (years)	5 years
Expected dividend yield	0%

Debt (Details)

Debt (Details) - USD ($)							1 Months Ended	3 Months Ended				9 Months Ended		12 Months Ended
Debt (Details) - USD ($)		Sep. 30, 2024	Jul. 14, 2023	Mar. 31, 2022	Dec. 27, 2019	Oct. 11, 2017	Jan. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Apr. 23, 2023	May 14, 2020	Apr. 24, 2019
Debt [Line Items]
Debenture																	$ 3,000,000
Amortization discount								$ 0	$ 3,869			$ 0	$ 52,628
Interest expense				$ 17,912				$ 0	4,944			0	66,558
Extinguishment gain loss				$ 223,077			$ 839,887					$ 614,670
Vested warrants												5 years
Common stock, shares issued (in Shares)	[1]	1,861,914						1,861,914				1,861,914		484,187
Conversion rate, percentage												80%
Converted shares (in Shares)				92,362								6,661
Gross proceeds													$ 6,454,325
Initial public offering discount, percentages												15%
Common stock outstanding, percentages												19.90%
Milestone payment												$ 10,000,000
Regulatory advice value												$ 30,000
Cumulative dividend		6%						6%				6%
Common stock ownership percentage		19.90%						19.90%				19.90%
Equal royalty pay to lender, percentage												$ 3.5
Final mark-to-market adjustment									(6,105,066)	$ 1,064,849	$ (339,052)	6,105,066
Debt issuance costs																	2,100,000
Current maturity		$ 8,772						$ 8,772				8,772		$ 8,772
Long-Term Liabilities		$ 147,895						$ 147,895				$ 147,895		150,251
Knight Therapeutics, Inc. [Member]
Debt [Line Items]
Principal amount					$ 6,309,823
Accrued interest					4,160,918
Debenture					$ 3,483,851
Annual interest rate															15%
Debenture interest rate															9%
Maturity days						60 days
2022 Bridge Notes [Member]
Debt [Line Items]
Annual interest rate		15%						15%				15%
Debenture interest rate		10%						10%				10%
Face amount, percentage												100%
2022 and 2023 Bridge Notes [Member]
Debt [Line Items]
Settlement of outstanding debt obligations								$ 1,749,488
2023 Bridge Notes [Member]
Debt [Line Items]
Annual interest rate		15%						15%				15%
Debenture interest rate		10%						10%				10%
Amortization discount								$ 0	$ 670,550
Knight’s Cumulative Debt [Member]
Debt [Line Items]
Principal amount				$ 10,770,037
Accumulated interest				$ 8,096,486
Knight debenture [Member]
Debt [Line Items]
Amortized interest expense																	$ 13,696
Small Business Administration [Member]
Debt [Line Items]
Principal amount																$ 150,000
Annual interest rate																3.75%
Principal payments		$ 156,667						156,667				$ 156,667		159,023
Balloon Payment [Member]
Debt [Line Items]
Balloon payment		$ 28,154						28,154				28,154
SBA [Member]
Debt [Line Items]
Maturity date		Oct. 12, 2050
Preferred Stock [Member]
Debt [Line Items]
Accumulated interest		$ 100						$ 100				100
Knight Debt [Member]
Debt [Line Items]
Ownership percentage				19.90%
Series A Preferred Stock [Member]
Debt [Line Items]
Converted shares (in Shares)				80,965
IPO [Member]
Debt [Line Items]
Accrued interest												$ 31,968
Vested warrants												1 year
Fully vested warrants exercise price percentage												110%
Common stock, shares issued (in Shares)		25,335	117,925					25,335				25,335
Conversion rate, percentage												20%
Gross proceeds			$ 6,454,325											$ 7,000,000
IPO [Member] \| Chief Executive Officer [Member]
Debt [Line Items]
Conversion rate, percentage												90%

[1] Periods presented have been adjusted to reflect the 1:12 reverse stock split on August 12, 2024.

Debt (Details) - Schedule of Br

Debt (Details) - Schedule of Bridge Notes and Related Party Notes	9 Months Ended
	Sep. 30, 2024
2022 Bridge Notes [Member]
Schedule of Bridge Notes and Related Party Notes [Line Items]
Issuance date of promissory notes	May 2022
Maturity date of promissory notes	1
Interest rate	10%
Default interest rate	15%
Collateral	Unsecured
Conversion rate	3
Related Party Notes [Member]
Schedule of Bridge Notes and Related Party Notes [Line Items]
Issuance date of promissory notes	May 2022
Maturity date of promissory notes	1
Interest rate	6%
Default interest rate	15%
Collateral	Unsecured
Conversion rate	3
2023 Bridge Notes [Member]
Schedule of Bridge Notes and Related Party Notes [Line Items]
Issuance date of promissory notes	May 2023
Maturity date of promissory notes	2
Interest rate	10%
Default interest rate	15%
Collateral	Unsecured
Conversion rate	3

Debt (Details) - Schedule of Re

Debt (Details) - Schedule of Reconciliation of the Beginning and Ending Balances for the Convertible Knight Note - USD ($)	3 Months Ended			9 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024
Schedule of Reconciliation of the Beginning and Ending Balances for the Convertible Knight Note [Abstract]
Beginning balance		$ 21,520,650
Fair value at modification date - January 9, 2023			21,520,650
Fair value - mark to market adjustment	$ (6,105,066)	1,064,849	(339,052)	$ 6,105,066
Extinguishment of Promissory Notes	(17,434,930)
Accrued interest recognized		659,306	634,243
Ending balance		$ 23,539,996	$ 21,815,841

Debt (Details) - Schedule of th

Debt (Details) - Schedule of the Current Future Payment Obligations	Sep. 30, 2024 USD ($)
Schedule of the Current Future Payment Obligations [Abstract]
2024 (remaining three months)
2025
2026	683
2027	3,228
2028	3,342
Thereafter	142,747
Total	$ 150,000

Derivative Liabilities (Details

Derivative Liabilities (Details) - USD ($)	9 Months Ended
Derivative Liabilities (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	May 08, 2023
Derivative Liabilities [Line Items]
Gain on change in fair of derivative liabilities	$ 1,683,034	$ 95,324
2023 Bridge Notes and Warrants [Member]
Derivative Liabilities [Line Items]
Fair value			$ 954,725
2023 Bridge Notes [Member]
Derivative Liabilities [Line Items]
Net proceeds received	$ 555,000

Derivative Liabilities (Detai_2

Derivative Liabilities (Details) - Schedule of Derivative Expense - Derivative Expense [Member] - USD ($)	3 Months Ended
	Sep. 30, 2024	May 08, 2023
Schedule Of Derivative Expense [Abstract]
Fair value of derivative liabilities		$ 954,725
Less: face amount of debt		$ (555,000)
Derivative expense	$ 399,725

Derivative Liabilities (Detai_3

Derivative Liabilities (Details) - Schedule of Derivative Liabilities Measured at Fair Value on a Recurring Basis - Fair Value, Recurring [Member] - Fair Value, Inputs, Level 3 [Member] - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	$ 567,050	$ 565,949	$ 2,306,796	$ 2,446,091	$ 1,499,334	$ 1,494,200	$ 2,306,796	$ 1,494,200
Fair value - mark to market adjustment	56,712	1,101	(1,740,847)	57,052	(7,968)	5,134
Ending balance	623,762	567,050	565,949	2,174,194	2,446,091	1,499,334	623,762	2,174,194
Fair value - mark to market adjustment prior to conversion or reclassification				(149,542)
Conversion of convertible promissory notes				(1,457,801)
Reclassification of warrants to equity				(838,748)
Recognition of contingent milestone liability				2,117,142
Fair value - commitment date					954,725
Contingent Milestone Payment [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	567,050	565,949	2,306,796				2,306,796
Fair value - mark to market adjustment	56,712	1,101	(1,740,847)	57,052
Ending balance	$ 623,762	$ 567,050	$ 565,949	2,174,194			$ 623,762	2,174,194
Fair value - mark to market adjustment prior to conversion or reclassification
Conversion of convertible promissory notes
Reclassification of warrants to equity
Recognition of contingent milestone liability				2,117,142
Fair value - commitment date
Bridge Shares [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance				1,528,426	839,254	834,352		834,352
Fair value - mark to market adjustment					8,896	4,902
Ending balance					1,528,426	839,254
Fair value - mark to market adjustment prior to conversion or reclassification				(105,790)
Conversion of convertible promissory notes				(1,422,636)
Reclassification of warrants to equity
Recognition of contingent milestone liability
Fair value - commitment date					680,276
Warrant [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance				837,293	579,853	578,164		578,164
Fair value - mark to market adjustment					(17,009)	1,689
Ending balance					837,293	579,853
Fair value - mark to market adjustment prior to conversion or reclassification				1,455
Conversion of convertible promissory notes
Reclassification of warrants to equity				(838,748)
Recognition of contingent milestone liability
Fair value - commitment date					274,449
Convertible Notes Payable [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance				80,372	80,227	81,684		81,684
Fair value - mark to market adjustment					145	(1,457)
Ending balance					80,372	$ 80,227
Fair value - mark to market adjustment prior to conversion or reclassification				(45,207)
Conversion of convertible promissory notes				(35,165)
Reclassification of warrants to equity
Recognition of contingent milestone liability
Fair value - commitment date

Income Taxes (Details)

Income Taxes (Details) - USD ($)	3 Months Ended		9 Months Ended
Income Taxes (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Taxes [Abstract]
Provision for income taxes	$ 250	$ 63	$ 751	$ 189

Share-Based Compensation (Detai

Share-Based Compensation (Details) - USD ($)							3 Months Ended		9 Months Ended		12 Months Ended
Share-Based Compensation (Details) - USD ($)		Sep. 26, 2024	Jul. 16, 2024	Jul. 12, 2023	Jul. 11, 2023	Jan. 01, 2023	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Apr. 09, 2024	Feb. 01, 2024	Jul. 25, 2023	Jul. 14, 2023
Share-Based Compensation [Line Items]
Percentage of outstanding shares of common stock						4%
Remaining shares available for issuance (in Shares)			416,667
Compensation expense							$ 668,974	$ 549,031	$ 3,547,009	$ 1,361,044
Common stock, shares issued (in Shares)	[1]						1,861,914		1,861,914		484,187
Granted stock option (in Shares)		20,834	64,183
Weighted average exercise price (in Dollars per share)				$ 57
Weighted average fair value options granted (in Dollars per share)									$ 1.76	$ 41.04
Vested shares (in Shares)							2,438	0
Prepaid and other assets							$ 176,471		$ 176,471		$ 948,581
Long-Term Prepaid Expense							$ 110,294		$ 110,294		242,647
Common Stock [Member]
Share-Based Compensation [Line Items]
Common stock, shares issued (in Shares)												41,629	41,630	3,797
Two Thousand Twenty Two Equity Incentive Plan [Member]
Share-Based Compensation [Line Items]
Remaining shares available for issuance (in Shares)							351,034		351,034
Compensation expense					$ 187,200
Florida State University Research Fund, Inc. [Member]
Share-Based Compensation [Line Items]
Compensation expense									$ 2,625,000		$ 2,730,685
Share Based Compensation [Member]
Share-Based Compensation [Line Items]
Weighted average fair value options granted (in Dollars per share)									$ 10.92
Equity Option [Member]
Share-Based Compensation [Line Items]
Compensation expense							$ 15,246	$ 233,728		$ 233,728
RSU [Member]
Share-Based Compensation [Line Items]
Compensation expense							$ 0	37,338		668
Granted of aggregate shares (in Shares)				2,672
Shares of common stock (in Shares)							0		21,338
Research and Development Expense [Member]
Share-Based Compensation [Line Items]
Compensation expense							$ 600,000		$ 3,227,300	$ 188,908
Research and Development Expense [Member] \| Florida State University Research Fund, Inc. [Member]
Share-Based Compensation [Line Items]
Compensation expense									$ 103,385
Vendors [Member]
Share-Based Compensation [Line Items]
Compensation expense								$ 0
Vested shares (in Shares)									0	77,500
Common Stock [Member]
Share-Based Compensation [Line Items]
Common stock, shares issued (in Shares)					3,336
Common Stock [Member] \| Common Stock [Member]
Share-Based Compensation [Line Items]
Vested shares (in Shares)									0	45,191
IPO [Member]
Share-Based Compensation [Line Items]
Common stock, shares issued (in Shares)							25,335		25,335						117,925
Granted stock option (in Shares)				50,664

[1] Periods presented have been adjusted to reflect the 1:12 reverse stock split on August 12, 2024.

Share-Based Compensation (Det_2

Share-Based Compensation (Details) - Schedule of Share-Based Compensation Expenses - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Schedule of Share-Based Compensation Expenses [Line Items]
Total Share-Based Compensation Expense Included in Operating Expenses	$ 668,974	$ 549,031	$ 3,547,009	$ 1,361,044
Research and Development [Member]
Schedule of Share-Based Compensation Expenses [Line Items]
Total Share-Based Compensation Expense Included in Operating Expenses	600,000		3,227,300	188,908
General and Administrative Expenses [Member]
Schedule of Share-Based Compensation Expenses [Line Items]
Total Share-Based Compensation Expense Included in Operating Expenses	$ 68,974	$ 549,031	$ 319,709	$ 1,172,136

Share-Based Compensation (Det_3

Share-Based Compensation (Details) - Schedule of Fair Value of Options Granted - $ / shares	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Weighted-average grant date fair value (in Dollars per share)	$ 1.76	$ 41.04
Expected dividend yield	0%	0%
Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Risk-free interest rate	3.62%	4.25%
Expected volatility	86%	105%
Expected term (years)	6 years 4 months 28 days	3 years 2 months 4 days
Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Risk-free interest rate	4.17%	4.33%
Expected volatility	87%	110%
Expected term (years)	10 years	3 years 9 months 3 days

Commitments and Contingencies (

Commitments and Contingencies (Details)		3 Months Ended		9 Months Ended
Commitments and Contingencies (Details)	Jul. 15, 2015 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)
Commitments and Contingencies [Line Items]
Operating lease costs		$ 4,938	$ 13,859	$ 24,067	$ 41,225
Number of non audit committee chairs		2		2
Licensed technology term.	20 years
Annual royalty payment	5%
Sales-based milestone fee	$ 75,000
Cumulative net sales	6,000,000
Charles Allen [Member]
Commitments and Contingencies [Line Items]
Cash compensation		$ 2,000		$ 2,000
Paul Field [Member]
Commitments and Contingencies [Line Items]
Cash compensation		1,250		1,250
Stephen Toovey [Member]
Commitments and Contingencies [Line Items]
Cash compensation		1,250		1,250
US Government Sales [Member]
Commitments and Contingencies [Line Items]
Royalty expense	35,000,000
U.S. Army Agreement [Member]
Commitments and Contingencies [Line Items]
Royalty expense	$ 35,000,000
Board of Directors Chairman [Member]
Commitments and Contingencies [Line Items]
Annual royalty payment	3%
Board of Directors Chairman [Member] \| Cheryl Xu [Member]
Commitments and Contingencies [Line Items]
Cash compensation		11,250		11,250
Board of Directors Chairman [Member] \| Paul Field [Member]
Commitments and Contingencies [Line Items]
Cash compensation		11,250		11,250
Board of Directors Chairman [Member] \| Charles Allen [Member]
Commitments and Contingencies [Line Items]
Cash compensation		11,250		11,250
Board of Directors Chairman [Member] \| Stephen Toovey [Member]
Commitments and Contingencies [Line Items]
Cash compensation		11,250		11,250
IPO [Member]
Commitments and Contingencies [Line Items]
Payment		$ 10,000,000		$ 10,000,000

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)							9 Months Ended
Subsequent Events (Details) - USD ($)		Nov. 12, 2024	Nov. 06, 2024	Oct. 31, 2024	Oct. 01, 2024	Jul. 30, 2024	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Subsequent Events [Line Items]
Share issued	[1]						1,861,914		484,187
Aggregate cash proceeds (in Dollars)							$ 9,990
Additional shares of common stock				229,000
Common stock exercise shares							229,000
Cash proceeds (in Dollars)								$ 1,131,771
Reverse stock split ratio						1:12	1:12
Pre-Funded Warrants [Member]
Subsequent Events [Line Items]
Cash proceeds (in Dollars)							$ 229
Subsequent Event [Member]
Subsequent Events [Line Items]
Share issued					206,551
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period					206,551
Aggregate cash proceeds (in Dollars)					$ 207
Issuance of sale (in Dollars)			$ 6,014,493
Number of common stock available for issuance			500,000
Minimum [Member] \| Subsequent Event [Member]
Subsequent Events [Line Items]
Reverse stock split ratio			1:3
Maximum [Member] \| Subsequent Event [Member]
Subsequent Events [Line Items]
Reverse stock split ratio			1:5
Non-Executive Directors [Member] \| Subsequent Event [Member]
Subsequent Events [Line Items]
Cash payments (in Dollars)		$ 20,000

[1] Periods presented have been adjusted to reflect the 1:12 reverse stock split on August 12, 2024.