0001493152-23-033460 | 10-Q | XBRL Viewer

Leases (Details Narrative) - USD ($)	6 Months Ended	12 Months Ended
Leases (Details Narrative) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Leases [Abstract]
Operating lease description	Two of the leases in Versailles started January 1, 2017. Both have an initial term of five years with an option for an additional five-year term. The monthly lease payments for these leases are $550 and $1,600 with a 3% per annum increase starting with the optional five-year term. The lease in Carmel started March 1, 2016. The initial term is five years and three months with an option for an additional three-year term. The monthly lease payment started at $1,472 with an annual increase of approximately 2.7%. On December 16, 2020, the Company entered into an amendment of the Carmel lease that extended the initial term by two years
Operating lease payment	$ 550	$ 1,600
Operating lease payment rate	2.70%	3.00%
Operating lease payment	$ 1,472
Operating lease expense	$ 23,704	$ 47,571

Schedule of Customers Accounted Revenues (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Product Information [Line Items]
Revenue	$ 646,021	$ 682,581	$ 1,451,131	$ 1,452,848
Hospital A [Member] \| Accounts Receivable [Member] \| Customer Concentration Risk [Member]
Product Information [Line Items]
Revenue	$ 95,200	$ 131,700	$ 185,550	$ 370,000
Risk percentage	15.00%	19.00%	13.00%	25.00%
Hospital B [Member] \| Accounts Receivable [Member] \| Customer Concentration Risk [Member]
Product Information [Line Items]
Revenue	$ 8,900	$ 120,800	$ 291,420	$ 243,000
Risk percentage	1.00%	17.00%	20.00%	16.00%
Hospital C [Member] \| Accounts Receivable [Member] \| Customer Concentration Risk [Member]
Product Information [Line Items]
Revenue	$ 138,400	$ 114,730	$ 131,100	$ 188,205
Risk percentage	21.00%	16.00%	9.00%	13.00%
Hospital [Member] \| Accounts Receivable [Member] \| Customer Concentration Risk [Member]
Product Information [Line Items]
Revenue	$ 242,500	$ 367,230	$ 608,070	$ 801,205
Risk percentage	37.00%	52.00%	42.00%	54.00%

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

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+ Details

Health Benefit Plan

6 Months Ended

Jun. 30, 2023

Health Benefit Plan

Health Benefit Plan

16. Health Benefit Plan

The Company entered into a self-funded program employer agreement in 2018 in conjunction with a group health plan for the benefit of eligible employees. This plan is a level funded plan, and the services and products include:

	●	A self-funded employer health benefit plan.
	●	Stop loss insurance purchased from a stop loss insurance company.
	●	Third party administrator to provide administrative services with regard to the plan.

The Company maintains a stop loss contract that reimburses the Company for claims paid under the plan if they exceed a predetermined level. The Company makes contributions for health care costs and associated expenses that are expected during the plan year. The amount of contributions is determined annually based on the Company’s maximum liability for expected claims, administrative expenses, and premiums for the stop loss policy. The Company paid premiums of $117,122 and $90,752 for the six months ended June 30, 2023 and 2022, respectively.

The Company is responsible for the monthly premiums, as established, and nothing further. The stop loss policy covers the claims if they exceed the claims funds. After a certain time, and if there is a surplus in the claims fund, the Company may be entitled to receive a 48.5% refund from the fund. This amount is recognized by the Company when received.

Leases (Tables)

6 Months Ended

Jun. 30, 2023

Leases [Abstract]

Schedule of Operating Leases

The following table presents information related to the Company’s operating leases:

Schedule of Operating Leases

	June 30, 2023			December 31, 2022
Operating lease right-of-use assets	$	85,823		$	101,382
Other current liabilities		41,261			33,395
Operating lease liabilities		51,635			76,199
Total	$	92,896		$	109,594
Weighted-average remaining lease term (in years)		3.75			4.00
Weighted-average discount rate		15.0	%		15.0	%

Schedule of Maturities Operating Lease Liabilities

As of June 30, 2023, the maturities of the Company’s operating lease liabilities were as follows:


2023	$	22,268
2024		36,302
2025		28,192
2026		29,038
2027		—
Total lease payments		115,800
Less: imputed interest		22,904
Total present value of lease payments	$	92,896

Statements of Stockholders' Deficit - USD ($)	Preferred Stock [Member] Convertible Series A Preferred stock [Member]	Preferred Stock [Member] Convertible Series Seed Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance, value at Dec. 31, 2021	$ 507	$ 115	$ 1,928	$ 28,323,157	$ (29,151,367)	$ (825,660)
Balance, shares at Dec. 31, 2021	506,637	115,477	1,928,004
Stock based compensation				11,994		11,994
Net loss					(1,170,221)	(1,170,221)
Balances, value at Mar. 31, 2022	$ 507	$ 115	$ 1,928	28,335,151	(30,321,588)	(1,983,887)
Balance, shares at Mar. 31, 2022	506,637	115,477	1,928,004
Balance, value at Dec. 31, 2021	$ 507	$ 115	$ 1,928	28,323,157	(29,151,367)	(825,660)
Balance, shares at Dec. 31, 2021	506,637	115,477	1,928,004
Net loss						(2,686,751)
Balances, value at Jun. 30, 2022	$ 507	$ 115	$ 1,942	28,348,312	(31,838,117)	(3,487,242)
Balance, shares at Jun. 30, 2022	506,637	115,477	1,942,129
Balance, value at Mar. 31, 2022	$ 507	$ 115	$ 1,928	28,335,151	(30,321,588)	(1,983,887)
Balance, shares at Mar. 31, 2022	506,637	115,477	1,928,004
Stock based compensation				12,127		12,127
Net loss					(1,516,530)	(1,516,530)
Common stock issued upon signing of notes payable			$ 14	1,034		1,048
Common stock issued upon signing of notes payable, shares			14,125
Balances, value at Jun. 30, 2022	$ 507	$ 115	$ 1,942	28,348,312	(31,838,117)	(3,487,242)
Balance, shares at Jun. 30, 2022	506,637	115,477	1,942,129
Balance, value at Dec. 31, 2022	$ 507	$ 115	$ 1,963	28,355,230	(33,931,428)	(5,573,613)
Balance, shares at Dec. 31, 2022	506,637	115,477	1,963,322
Net loss					(2,173,408)	(2,173,408)
Balances, value at Mar. 31, 2023	$ 507	$ 115	$ 1,963	28,355,230	(36,104,836)	(7,747,021)
Balance, shares at Mar. 31, 2023	506,637	115,477	1,963,322
Balance, value at Dec. 31, 2022	$ 507	$ 115	$ 1,963	28,355,230	(33,931,428)	(5,573,613)
Balance, shares at Dec. 31, 2022	506,637	115,477	1,963,322
Net loss						(4,409,022)
Balances, value at Jun. 30, 2023	$ 507	$ 115	$ 1,963	28,355,230	(38,340,450)	(9,982,635)
Balance, shares at Jun. 30, 2023	506,637	115,477	1,963,322
Balance, value at Mar. 31, 2023	$ 507	$ 115	$ 1,963	28,355,230	(36,104,836)	(7,747,021)
Balance, shares at Mar. 31, 2023	506,637	115,477	1,963,322
Net loss					(2,235,614)	(2,235,614)
Balances, value at Jun. 30, 2023	$ 507	$ 115	$ 1,963	$ 28,355,230	$ (38,340,450)	$ (9,982,635)
Balance, shares at Jun. 30, 2023	506,637	115,477	1,963,322

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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- Definition

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-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-09(4)(b))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-09(6))
-Publisher FASB
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 3
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 323
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481687/323-10-50-3

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 825
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-Name Accounting Standards Codification
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Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 4.E)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480418/310-10-S99-2

+ Details

Schedule of Intangible Assets (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Total intangible assets	$ 93,279	$ 92,278
Less: accumulated amortization	(19,963)	(14,720)
Intangible assets, net	73,316	77,558
Software Implementation [Member]
Finite-Lived Intangible Assets [Line Items]
Total intangible assets	49,815	49,815
Patents One [Member]
Finite-Lived Intangible Assets [Line Items]
Total intangible assets	32,464	32,463
Patents Two [Member]
Finite-Lived Intangible Assets [Line Items]
Total intangible assets	10,000	10,000
Patents Three [Member]
Finite-Lived Intangible Assets [Line Items]
Total intangible assets	$ 1,000

Health Benefit Plan (Details Narrative) - USD ($)	6 Months Ended
Health Benefit Plan (Details Narrative) - USD ($)	Jun. 30, 2023	Jun. 30, 2022
Health Benefit Plan
Stop loss insurance premium expense	$ 117,122	$ 90,752
Stop loss insurance premium percentage	48.50%

Related Party Transactions

6 Months Ended

Jun. 30, 2023

Related Party Transactions

3. Related Party Transactions

The Company has two demand notes receivable from shareholders related to the sale of common stock on January 1, 2016. Both notes’ initial balances were $506,400, with interest calculated monthly based on applicable federal rates. No payments have been received on the notes. Since repayment is not assured, the Company provided an allowance for the entire balance of principal and interest as of December 31, 2019. The current allowance is $1,128,989 as of June 30, 2023. The current loan balances are as follows:

Schedule of Related Party Transactions

	Loan			Interest			Interest
June 30, 2023	Receivable			Receivable			Income
Shareholder 1	$	506,400		$	58,161		$	11,091
Shareholder 2		506,400			58,027			11,091
		1,012,800			116,188			22,182
Allowance for Collection Risk		(1,012,800	)		(116,188	)		(22,182	)
Net Balance	$	—		$	—		$	—

	Loan			Interest			Interest
December 31, 2022	Receivable			Receivable			Income
Shareholder 1	$	506,400		$	47,071		$	11,523
Shareholder 2		506,400			46,936			11,523
		1,012,800			94,007			23,046
Allowance for Collection Risk		(1,012,800	)		(94,007	)		(23,046	)
Net Balance	$	—		$	—		$	—

The Company has loans payable to shareholders related to funding needs for operations. The current loan details for all related party loans are as follows:

								Interest &
			Interest			Loan		Service Fee		Interest
June 30, 2023	Due Date		Rate			Balance		Accrued		Paid
Shareholder 1		June, 2019		15.00	%	$	20,051	$	9,664	$	—
Shareholder 1		June, 2019		15.00	%		38,000		26,331		—
Other Convertibles		Various		5.00	%		—		66,648		—
Total						$	58,051	$	102,643	$	—

								Interest &
			Interest			Loan		Service Fee		Interest
December 31, 2022	Due Date		Rate			Balance		Accrued		Paid
Shareholder 1		June, 2019		15.00	%	$	20,051	$	8,161	$	—
Shareholder 1		June, 2019		15.00	%		38,000		23,481		—
Other Convertibles		Various		5.00	%		—		66,648		—
Total						$	58,051	$	98,290	$	—

The Company’s Chief Financial Officer, John Seale, CPA.CITP, is contracted for services through RBSK Partners PC (RBSK). Mr. Seale is RBSK’s managing partner and majority shareholder. RBSK is engaged by the Company to provide accounting and tax services on a continuous basis. Fees paid to RBSK for services were $64,931 and $47,895 for the six months ended June 30, 2023 and 2022, respectively. The Company owed RBSK for open invoices of $196,293 and $68,142 that are included in accounts payable as of June 30, 2023 and December 31, 2022, respectively.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-6

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Section 50
-Paragraph 2
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//850/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
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-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-6

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

+ Details

Accrued Expenses (Tables)

6 Months Ended

Jun. 30, 2023

Payables and Accruals [Abstract]

Schedule of Accrued Expenses

Accrued expenses consisted of the following:

Schedule of Accrued Expenses

	June 30, 2023			December 31, 2022
Wages	$	561,772		$	523,003
Employee benefits		26,286			16,555
Commissions		89,199			-
Capital raise fees		(3,250	)		88,259
Property taxes		866			777
Interest		463,512			173,826
Related party interest		35,996			31,642
Total accrued expenses	$	1,174,381		$	834,062

Accrued Expenses

6 Months Ended

Jun. 30, 2023

Payables and Accruals [Abstract]

Accrued Expenses

6. Accrued Expenses

Accrued expenses consisted of the following:

Schedule of Accrued Expenses

	June 30, 2023			December 31, 2022
Wages	$	561,772		$	523,003
Employee benefits		26,286			16,555
Commissions		89,199			-
Capital raise fees		(3,250	)		88,259
Property taxes		866			777
Interest		463,512			173,826
Related party interest		35,996			31,642
Total accrued expenses	$	1,174,381		$	834,062

Notes Payable

6 Months Ended

Jun. 30, 2023

Debt Disclosure [Abstract]

Notes Payable

7. Notes Payable

On February 15, 2023, The Company signed a promissory note with Exchange Listing, LLC in the amount of $52,600. The note carries an interest rate of 1%. The interest shall accrue on the outstanding balance until the date of repayment and shall be payable at the time and place and in the manner provided in this promissory note. The Note shall be paid on the earlier of (i) three months from the date hereof or the Company receiving a financing in the minimum of $3,000,000.

The Company borrowed $250,000 on December 16, 2021, from Channel Partners Capital. The note calls for 65 weekly payments of $4,923.08 with the final payment scheduled for March 16, 2023. The note’s interest rate computes to a nominal rate of 40.856%. The principal outstanding at December 31, 2021 was $244,048. The Company borrowed $122,000 on September 16, 2022 to bring the principal balance back to $250,000. The principal outstanding at December 31, 2022 was $202,834. The Company borrowed $107,231 on May 24, 2023 to bring the principal balance back to $250,000. The terms of the note are the same as the previous note with the final payment scheduled for August 22, 2024. The principal outstanding at June 30, 2023 was $235,586. The Company believes that the advancement of additional funds is a minor modification to the terms of the existing loan since the difference in present value of the cash flows under the terms of the new loan is less than 10% of the present value of the remaining cash flows under the terms of the original loan. As a result, the modification was accounted for as a modification of debt.

The lender was granted and assigned a continuing security interest in all the Company’s personal property assets including, but not limited to, business equipment, inventory, accounts, accounts receivable, intellectual property, chattel paper, instruments, deposit accounts, commercial tort claims, contract rights, licenses, claims, and general intangibles.

The future minimum principal payments to be paid in 2023 and 2024 are $87,524 and $148,062, respectively.

Convertible Notes

From March to June of 2023 the Company conducted multiple closings of a private placement offering to accredited investors for aggregate gross principal of $4,733,333 or net proceeds of $3,828,000.

The notes consisted of (a) a Convertible Promissory Note that accrues interest at 12% that can be paid in cash or PIK. The notes automatically convert into common shares at a 30% discount to the IPO. The notes mature on the sooner of the six-month anniversary date from issuance or a successful IPO on primary exchange in the U.S. (b) a five-year warrant to purchase common stock equal to fifty percent (50%) of the shares into which the 2023 Convertible Notes can be converted into at issuance. The warrants have a strike price at a 25% premium to the Conversion Price subject to anti-dilution, issuable on a pro rata basis at each funding.

As facilitators to the notes Signature Bank and Alexander Capital, L.P. will receive certain fees. Signature Bank received a $6,000 escrow fee from the first round of funding. Alexander Capital, L.P. has and will continue to receive (i) a cash commission of ten percent (10%) of the proceeds raised in the offering from investors introduced to the Company by the Placement Agent; (ii) the granting to the Placement Agent of a warrant for the purchase of a number of shares of Common Stock equal to 6% of the number of Underlying Securities; and (iii) the other matters set forth in the engagement letter between the Company and the Placement Agent dated April 13, 2022. As of June 30, 2023, Alexander Capital, L.P., has received fees totaling $338,250 which is recorded in debt discounts on the balance sheet and will receive 94,370 warrants which are recorded at fair value in warrant liability and debt discounts on the balance sheet.

During the year ended December 31, 2022, the Company conducted multiple closings of a private placement offering to accredited investors for aggregate gross amount of $3,555,556 and net proceeds of $3,070,000.

The 2022 Convertible Notes signed from June 3, 2022 to November 30, 2022 have aggregate gross amounts of $3,333,333 and net proceeds of $2,870,000 and consisted of (a) a Convertible Promissory Note that accrues interest at the greater of Prime rate plus 8.5% or 12%. The notes convert into common shares at the lower of $9.44 or 30% discount to the price per share of any subsequent offering. The notes mature on the one-year anniversary date from issuance. (b) a five-year warrant to purchase common stock equal to one hundred percent (100%) of the shares into which the 2022 Convertible Notes can be converted into at issuance. The warrants have an exercise price at the lower of $11.80 per share or a 12.5% discount to the price per share of any subsequent offering. (c) shares of the Company’s common stock equal to 10% of the principal amount of these notes, at a value per share equal to the conversion price. The 35,318 shares of common stock issued to investors had a relative fair value of $4,789.

As an additional incentive for entering into the convertible note offering, the Company offered an original issue discount equal to 10% of the principal amount of the notes. The Company also paid $130,000 to law firms related to the convertible note offering.

In March of 2023, the Company used borrowings from the 2023 convertible notes to pay the principal balance of some of the notes totaling, 2.65 million. Upon payment, the terms for the remaining balance of those notes were also updated. The remaining balance accrues interest at 8% per annum without maturity or default rights. The new balance shall also automatically convert into shares of common stock at a 27.5% discount to the per share offering price in the Company’s initial public offering or $4.35 per share.

The 2022 Convertible Notes signed on December 19, 2022 have aggregate gross proceeds of $200,000 or net proceeds of $222,222 and consisted of an original issue discount of 10% of the principal amount and have an interest rate of 12% per annum. The notes will mature at the earlier of (i) twelve (12) months from the issue date or (ii) the date upon which the Company completes a registered public offering of shares of the Company, which encompasses the closing of the IPO. The notes are convertible into shares of common stock at the higher of (i) $9.44 per share, or (ii) the price per share of common stock issued pursuant to the next registered public offering of shares of the Company made prior to the conversion of any portion of the note. Interest accrues on the aggregate principal amount (which includes original issue discount) and is payable on the maturity date, at the Company’s election, in cash or in-kind. The holders of the notes are entitled to piggyback registration rights on any registration statement filed by the Company, other than any registration statement filed on Form S-4 or Form S-8. The warrants and conversion shares are subject to anti-dilution adjustments outlined in the Agreement.

The Company has applied ASC 815 and ASC 480, due to the potential for settlement in a variable quantity of shares. Since these convertible notes and warrants have the option to convert or be exercised at a variable amount, they are subject to derivative liability treatment. The conversion feature has been measured at fair value using a Monte Carlo model at the date of issuance and is adjusted to fair value at each reporting period. The fair value of the embedded derivative and the warrant liability at date of issuance was $4,316,047 and $4,693,703, respectively. See Notes 12 and 13.

The value of the incentives given to investors totaled $10,395,941. Since the value of the incentives given to certain investors was in excess of the principal value of the notes, the Company recognized $8,070,952 as debt discount and expensed the remaining $2,324,988 as financing fees. The debt discount is being accreted over the life of these notes to accretion of debt discount and issuance cost. As of June 30, 2023, the Company has amortized $3,649,528 of the debt discount at effective interest rates ranging from 73.857% to 2,149.621%. The remaining balance of $4,421,424 will be accreted over the remaining life of the notes.

During the periods ended June 30, 2023 and December 31, 2022, the Company accrued interest to these convertible notes of $289,319 and $107,544, respectively, included in accrued expenses on the balance sheet.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 470
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//470/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
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-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

+ Details

Schedule of Property And Equipment (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 417,912	$ 405,845
Less: accumulated depreciation	(332,651)	(317,834)
Property and equipment, net	85,261	88,011
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	87,148	87,148
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	27,519	15,452
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	21,064	21,064
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 282,181	$ 282,181

Schedule of Trade Receivables Contract Assets and Contract Liabilities (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Trade Receivables	$ 237,170	$ 174,399	$ 115,301
Contract Assets	0	0	0
Contract Liabilities	$ 0	$ 0	$ 0

Warrant Liabilities (Details Narrative)	Jun. 30, 2023 $ / shares
Measurement Input, Share Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding, measurement input	7.91
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding, measurement input	75
Measurement Input, Risk Free Interest Rate [Member] \| Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding, measurement input	3.46
Measurement Input, Risk Free Interest Rate [Member] \| Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding, measurement input	4.16
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Warrants and rights outstanding, measurement input	0

Preferred Stock (Details Narrative) - USD ($)		1 Months Ended	6 Months Ended	12 Months Ended
Preferred Stock (Details Narrative) - USD ($)	Jun. 30, 2023	Jun. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Class of Stock [Line Items]
Preferred stock, shares authorized	1,120,000	1,120,000	1,120,000
Conversion ratio			80
Common Stock [Member]
Class of Stock [Line Items]
Conversion amount			$ 1,628,501
Convertible Debt [Member]
Class of Stock [Line Items]
Conversion amount			$ 7,692,664
Convertible Series A Preferred stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized	1,000,000	1,000,000	1,000,000	1,000,000
Preferred stock, shares issued	506,637	506,637	506,637	506,637
Preferred stock, shares outstanding	506,637	506,637	506,637	506,637
Aggregate purchase price		$ 9,321,165
Convertible Series Seed Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized	120,000	120,000	120,000	120,000
Preferred stock, shares issued	115,477	115,477	115,477	115,477
Preferred stock, shares outstanding	115,477	115,477	115,477	115,477
Aggregate purchase price	$ 0
Conversion amount			$ 100,000,000
Share premium percentage	120.00%	120.00%	120.00%
Stock value converted			97,702	115,477
Preferred stock, par value	$ 0	$ 0	$ 0	$ 0
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock dividend rate percentage			8.00%

Subsequent Events (Details Narrative)					1 Months Ended	3 Months Ended	6 Months Ended		12 Months Ended
Subsequent Events (Details Narrative)	Aug. 11, 2023 USD ($) $ / shares shares	Jul. 15, 2023 USD ($) shares	May 04, 2023 USD ($) $ / shares shares	Jul. 11, 2022 USD ($)	Aug. 31, 2023 USD ($)	Jun. 30, 2022 shares	Jun. 30, 2023 USD ($) $ / shares shares	Jun. 30, 2022 USD ($)	Dec. 31, 2022 shares	Dec. 22, 2022 shares
Subsequent Event [Line Items]
Debt instrument conversion ratio							80
Proceeds from issuance of common stock	$ 6,600,000
Warrant exercise price per share \| $ / shares							$ 0.01
Payments for repurchase of initial public offering							$ 204,407	$ 26,549
Convertible preferred stock shares issued upon conversion \| shares										1,244,228
Executive Employment Agreements [Member]
Subsequent Event [Line Items]
Incentive payments			$ 1,100,000				$ 1,110,000
Description of cash reimbursement			The cash reimbursement will be in an amount equal to (i) the aggregate of the strike price or exercise price of all Stock Options, as defined hereinafter plus (ii) a tax gross-up payment on the Aggregate Strike Price reasonably calculated by the Company at the highest marginal rates so that after payment of all ordinary income taxes on such Aggregate Strike Price, there remains an amount sufficient to pay such ordinary income taxes. The cash reimbursement will be issued 20% equally during the years 2024 – 2028.
Share based compensation arrangement shares issued \| shares			1,238,712
Number of options, exercise price \| $ / shares			$ 6.94
Common Stock [Member]
Subsequent Event [Line Items]
Sale of stock number of shares issued in transaction \| shares	1,098,667
Share issued price per share \| $ / shares	$ 6.00
Additional share purchases \| shares	164,801
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted \| shares							488,828		353,110
Stock issued during period shares conversion of convertible securities \| shares						14,125
IPO [Member] \| Trademark Agreement [Member] \| Initial Payment [Member]
Subsequent Event [Line Items]
Payments for repurchase of initial public offering				$ 10,000
IPO [Member] \| Trademark Agreement [Member] \| Second and Final Payment [Member]
Subsequent Event [Line Items]
Payments for repurchase of initial public offering				$ 40,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Share issued price per share \| $ / shares	$ 4.20
Principal amount	$ 6,760,708
Stock issued during period shares conversion of convertible securities \| shares	1,605,841
Repayments of convertible debt					$ 737,453
Subsequent Event [Member] \| Alexander Capital LP [Member]
Subsequent Event [Line Items]
Proceeds from issuance of warrants		$ 458,250
Number of warrants issued \| shares		120,235
Subsequent Event [Member] \| Convertible Promissory Notes [Member]
Subsequent Event [Line Items]
Description of convertible promissory note		(a) a Convertible Promissory Note that accrues interest at 12% that can be paid in cash or PIK. The notes automatically convert into common shares at a 30% discount to the IPO. The notes mature on the sooner of the six-month anniversary date from issuance or a successful IPO on primary exchange in the U.S. (b) a five-year warrant to purchase common stock equal to fifty percent (50%) of the shares into which the 2023 Convertible Notes can be converted into at issuance.
Accrued interest		12.00%
Subsequent Event [Member] \| Convertible Promissory Notes [Member] \| Alexander Capital LP [Member]
Subsequent Event [Line Items]
Description of convertible promissory note		As facilitators to the notes Alexander Capital, L.P. will receive certain fees. Alexander Capital, L.P. has and will continue to receive (i) a cash commission of ten percent (10%) of the proceeds raised in the offering from investors introduced to the Company by the Placement Agent; (ii) the granting to the Placement Agent of a warrant for the purchase of a number of shares of Common Stock equal to 6% of the number of Underlying Securities; and (iii) the other matters set forth in the engagement letter between the Company and the Placement Agent dated April 13, 2022. At the close of the round, Alexander Capital, L.P., has received $458,250 and 120,235 warrants.
Subsequent Event [Member] \| Convertible Promissory Notes [Member] \| Warrant [Member]
Subsequent Event [Line Items]
Debt instrument conversion ratio		25
Subsequent Event [Member] \| Private Placement [Member] \| Investor [Member]
Subsequent Event [Line Items]
Aggregate gross principal amount		$ 1,333,333
Net proceeds of debt		$ 1,080,000
Subsequent Event [Member] \| IPO [Member] \| Common Stock [Member] \| Alexander Capital LP [Member]
Subsequent Event [Line Items]
Sale of stock number of shares issued in transaction \| shares	1,098,667
Share issued price per share \| $ / shares	$ 6.00
Proceeds from issuance of common stock	$ 6,600,000
Offering expenses	$ 6,100,000
Underwriters discount	7.00%
Non-accountable expense allowance	1.00%
Cash fee percentage	8.00%
Proceeds from Issuance Initial Public Offering	$ 527,000
Reimbursement expenses	$ 175,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted \| shares	65,921
Sale of Stock, Percentage of Ownership after Transaction	6.00%
Warrant exercise price per share \| $ / shares	$ 7.20
[custom:OfferingPricePerPercentage-0]	120.00%
Warrants and Rights Outstanding, Term	5 years
Subsequent Event [Member] \| IPO [Member] \| Convertible Promissory Notes [Member]
Subsequent Event [Line Items]
Debt instrument discount rate		30.00%

Basis of Presentation, Organization and Other Matters

6 Months Ended

Jun. 30, 2023

Accounting Policies [Abstract]

Basis of Presentation, Organization and Other Matters

1. Basis of Presentation, Organization and Other Matters

Neuraxis, Inc. (“we,” “us,” the “Company,” or “Neuraxis”) was established in 2011 and incorporated in the state of Indiana on April 17, 2012, under the name of Innovative Health Solutions, Inc. The name was changed to Neuraxis, Inc. in March of 2022. Additionally, the Company filed a Certificate of Conversion to become a Delaware corporation on June 23, 2022. The authorized shares were increased, and a par value established.

On September 7, 2021, the Company’s board of directors authorized a 4-for-1 stock split. They also increased the number of authorized common stock shares from 2,700,000 to 10,800,000. Furthermore, on September 9, 2021, the board authorized an increase of authorized shares of common stock from 10,800,000 to 13,400,000 in anticipation of a capital offering. Furthermore, on January 10, 2023, the Company’s board of directors authorized a 1-for-2 reverse stock split. All per share information has been adjusted for this reverse stock split. The reverse split became effective on January 12, 2023. All share and per share amounts for the common stock have been retroactively restated to give effect to the splits.

As part of the conversion to a Delaware corporation, the total number of shares of all classes of stock which the Corporation shall have authority to issue is (1) 100,000,000 shares of Common Stock, par value $0.001 per share (“Common Stock”) and (ii) 1,120,000 shares of Preferred Stock, par value $0.001 per share (“Preferred Stock”), 1,000,000 of which is hereby designated as “Series A Preferred Stock” and 120,000 of which is hereby designated as “Series Seed Preferred Stock” with the rights, preferences, powers, privileges and restrictions, qualifications and limitations set forth in this Article IV of the Delaware Certificate of Incorporation. All share amounts have been retroactively restated to give effect to these changes.

The Company is headquartered in Carmel, Indiana. The Company specializes in the development, production, and sale of medical neuromodulation devices.

The Company has developed three FDA cleared products, the IB-STIM (DEN180057, 2019), the NSS-2 Bridge (DEN170018, 2017), and the original 510(K) clearance (K140530, 2014).

	●	The IB-STIM is a percutaneous electrical nerve field stimulator (PENFS) device that is indicated in patients 11-18 years of age with functional abdominal pain associated with irritable bowel syndrome. The IB-STIM currently is the only product marketed and sold by the Company.

	●	The NSS-2 Bridge is a percutaneous nerve field stimulator (PNFS) device indicated for use in the reduction of the symptoms of opioid withdrawal. The NSS-2 Bridge device was licensed to Masimo Corporation in April 2020, and the Company received a one-time licensing fee of $250,000 from Masimo. Masimo markets and sells this product as its Masimo Bridge, and the Company will not receive any further licensing payments or other revenue from this product.

	●	The original 510(K) device was the EAD, an electroacupuncture device, now called NeuroStim. The EAD is no longer being manufactured, sold or distributed but reserved only for research purposes.

Warrant Liabilities

6 Months Ended

Jun. 30, 2023

Warrant Liabilities

Warrant Liabilities

12. Warrant Liabilities

The Company has evaluated financial instruments arising from an adjustable exercise price for warrants that are issued and outstanding as of June 30, 2023 and December 31, 2022.

The Company utilizes a Monte Carlo simulation model for warrants that have an option to convert at a variable number of shares to compute the fair value of the derivative and to mark to market the fair value of the derivative at each balance sheet date. The inputs utilized in the application of the Monte Carlo model included a starting stock price of $7.91 per share, an expected remaining term of each warrant as of the valuation date, estimated volatility of 75%, drift, and a risk-free rate ranging from 3.46% to 4.16%.

Risk-free interest rate: The Company uses the risk-free interest rate of a U.S. Treasury Note adjusted to be on a continuous return basis to align with the Black-Scholes option-pricing model.

Dividend yield: The Company uses a 0% expected dividend yield as the Company has not paid dividends to date and does not anticipate declaring dividends in the near future.

Volatility: The Company calculates the expected volatility based on comparable company’s historical stock prices with a look back period commensurate with the period to maturity.

Expected term: The Company’s remaining term is based on the remaining contractual maturity of the warrants.

The following are the changes in the warrant liabilities during the quarter ended June 30, 2023 and year ended December 31, 2022.

	Level 1		Level 2		Level 3
Warrant liabilities as of January 1, 2022	$	—	$	—	$	32,102
Addition		—		—		2,808,331
Changes in fair value of warrant liabilities		—		—		(606,049	)
Warrant liabilities as of January 1, 2023		—		—		2,234,384
Addition		—		—		1,541,955
Changes in fair value of warrant liabilities		—		—		(234,807	)
Warrant liabilities as of March 31, 2023		—		—		3,541,532
Addition		—		—		339,302
Changes in fair value of warrant liabilities		—		—		36,050
Warrant liabilities as of June 30, 2023	$	—	$	—	$	3,916,884

Condensed Balance Sheet (Parenthetical) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Unamortized discount, net	$ 4,421,424	$ 3,327,213
Preferred stock, par value	$ 0.001
Preferred stock, shares authorized	1,120,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	1,963,322	1,963,322
Common stock, shares outstanding	1,963,322	1,963,322
Convertible Series A Preferred stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	506,637	506,637
Preferred stock, shares outstanding	506,637	506,637
Convertible Series Seed Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	120,000	120,000
Preferred stock, shares issued	115,477	115,477
Preferred stock, shares outstanding	115,477	115,477

Derivative Liabilities (Tables)

6 Months Ended

Jun. 30, 2023

Disclosure Text Block [Abstract]

Schedule of Changes in Derivative Liabilities

The following are the changes in the warrant liabilities during the quarter ended June 30, 2023 and year ended December 31, 2022.

	Level 1		Level 2		Level 3
Derivative liabilities as of January 1, 2022	$	—	$	—	$	—
Addition		—		—		2,449,689
Changes in fair value of Derivative liabilities		—		—		(713,989	)
Derivative liabilities as of January 1, 2023		—		—		1,735,700
Addition		—		—		1,532,725
Changes in fair value of Derivative liabilities		—		—		(191,297	)
Extinguishment of Derivative liabilities		—		—		(1,129,498	)
Derivative liabilities as of March 31, 2023		-		-		1,947,630
Addition		—		—		328,259
Changes in fair value of Derivative liabilities		—		—		(860	)
Derivative liabilities as of June 30, 2023	$	—	$	—	$	2,275,029

Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2023

Accounting Policies [Abstract]

Schedule of Estimated Useful Lives

Depreciation is calculated using the following estimated useful lives:

Schedule of Estimated Useful Lives

	Classification		Years
	Leasehold Improvements		10-20
	Machinery and Equipment		7-10
	Furniture and Fixtures		5-10

Schedule of Fair Value On a Recurring Basis Assets and Liability

	Total		(Level 1)		(Level 2)		(Level 3)
Liabilities:
Warrant liabilities	$	3,916,884	$	—	$	—	$	3,916,884
Derivative liabilities	$	2,275,029	$	—	$	—	$	2,275,029
Total Liabilities	$	6,191,913	$	—	$	—	$	6,191,913

Fair Value Measurements as of

December 31, 2022

	Total		(Level 1)		(Level 2)		(Level 3)
Liabilities:
Warrant liabilities	$	2,234,384	$	—	$	—	$	2,234,384
Derivative liabilities	$	1,735,700	$	—	$	—	$	1,735,700
Total Liabilities	$	3,970,084	$	—	$	—	$	3,970,084

Schedule of Unobservable Inputs for Level 3 Assets and Liabilities

The following table shows the valuation methodology and unobservable inputs for Level 3 assets and liabilities measured at fair value on recurring basis as of June 30, 2023 and December 31, 2022:

As of Fair Value

Valuation

Unobservable

June 30 2023

December 31 2022

Methodology

Inputs

Warrant liabilities

3,916,884

2,234,384

Monte Carlo model

Project simulated cash flows

Derivative liabilities

2,275,029

1,735,700

Monte Carlo model

Project simulated cash flows

Schedule of Dilutive Common Stock Equivalents

	2023		2022

Convertible Series A Preferred Stock		1,013,270		1,013,270
Convertible Series Seed Preferred Stock		230,954		230,954
Options		1,319,394		1,319,394
Pre-Funded Warrants for Convertible Series A
Preferred Stock		289,779		289,779
Warrants		854,795		154,096
Convertible Bridge Debt		1,285,877		46,029
Totals		4,994,069		3,053,522

Schedule of Basic and Diluted Net Loss Per Share

The following table shows the calculation of the basic and diluted net loss per share and the effect of preferred stock dividends.

	2023			2022			2023			2022
	For the Three Months Ended June 30,						For the Six Months Ended June 30,
	2023			2022			2023			2022
Numerator
Net loss	$	(2,235,614	)		(1,516,530	)	$	(4,409,022	)		(2,686,751	)
Preferred stock dividends		(190,699	)		(190,699	)		(379,303	)		(379,303	)
		(2,426,313	)		(1,707,229	)		(4,788,325	)		(3,066,054	)
Denominator
Weighted-average shares of common stock
outstanding - basic and diluted		2,003,322			1,970,054			2,003,322			1,970,054
Basic and diluted net loss per share	$	(1.21	)	$	(0.87	)	$	(2.39	)	$	(1.56	)

Schedule of Disaggregation of Revenue

The following table disaggregates the Company’s revenue based on the customer’s location by state for the three months ended June 30:

Schedule of Disaggregation of Revenue

	2023			2022
California	$	162,700	Wisconsin	$	166,640
Wisconsin		87,600	Ohio		122,600
Illinois		53,105	California		115,930
Florida		52,580	Florida		97,815
Missouri		45,020	Missouri		33,460
All other states		245,016	All other states		146,136
	$	646,021		$	682,581

The following table disaggregates the Company’s revenue based on the customer’s location by state for the six months ended June 30:

	2023			2022
California	$	375,320	Wisconsin	$	433,620
Wisconsin		198,640	Ohio		252,270
Ohio		149,300	California		192,905
Florida		97,600	Florida		107,375
Missouri		94,430	Missouri		81,260
All other states		535,841	All other states		385,418
	$	1,451,131		$	1,452,848

Schedule of Trade Receivables Contract Assets and Contract Liabilities

The opening and closing balances of trade receivables, contract assets, and contract liabilities from contracts with customers are as follows:

	Trade Receivables		Contract Assets		Contract Liabilities
Balance 1/1/2022	$	115,301	$	0	$	0
Balance 12/31/22 and 1/1/2023	$	174,399	$	0	$	0
Balance 6/30/2023	$	237,170	$	0	$	0

Schedule of Customers Accounted Revenues

	2023		Percentage of Sales			2022		Percentage of Sales

Hospital A	$	95,200		15	%	$	131,700		19	%
Hospital B		8,900		1	%		120,800		17	%
Hospital C		138,400		21	%		114,730		16	%
	$	242,500		37	%	$	367,230		52	%

The table below sets forth the Company’s customers that accounted for greater than 10% of its revenues for the six months ended June 30, 2023 and 2022, respectively.

	2023		Percentage of Sales			2022		Percentage of Sales

Hospital A	$	185,550		13	%	$	370,000		25	%
Hospital B		291,420		20	%		243,000		16	%
Hospital C		131,100		9	%		188,205		13	%
	$	608,070		42	%	$	801,205		54	%

Preferred Stock

6 Months Ended

Jun. 30, 2023

Equity [Abstract]

Preferred Stock

10. Preferred Stock

The Company has authorized 1,120,000 shares of preferred stock of which 1,000,000 has been designated Series A Preferred and 120,000 has been designated Series Seed Preferred, of which 506,637 shares of Series A Preferred and 115,477 shares of Series Seed Preferred are issued and outstanding as of June 30, 2023 and December 31, 2022.

The aggregate purchase price of the Series A Preferred Stock was $9,321,165, of which $7,692,664 was comprised of cash and the remaining $1,628,501 was comprised of converted debt and common stock. The aggregate purchase price of the Series Seed Preferred shares was $0, as all the Series Seed shares were converted from common stock as an incentive to reinvest in Series A Preferred Stock.

The following is a summary of Preferred Stock terms:

Voting Rights - The Series A Preferred and Series Seed Preferred shall vote together with the Common Stock on an as-converted basis, and not as separate classes.

Conversion - The Series A Preferred and Series Seed initially convert 1:1 to Common Stock at any time at option of holder, subject to adjustments for stock dividends, splits, combinations, and similar events and as described below under “Anti-dilution Provisions.”

Dividends - The Series A Preferred will carry an annual 8% cumulative dividend, payable upon any liquidation, dissolution or winding up of the Company (the “Accruing Dividend”). For any other dividends or distributions, participation with Common Stock on an as-converted basis.

Liquidation - In the event of any liquidation, dissolution or winding up of the Company, the proceeds shall be paid in the following priority:

First, to the Series A Preferred in proportion to each holder’s respective pro rata Series A Original Purchase Price, plus any pro rata share of the Accruing Dividend until the entire Series A Original Purchase Price and Accruing Dividend are paid;

Second, to the Series Seed Preferred in proportion to each holder’s respective pro rata Series Seed Original Purchase Price until the entire amount of the Series Seed Original Purchase Price is paid; and

Thereafter, the Series A Preferred and Series Seed Preferred participate with the Common Stock pro rata on an as-converted basis.

A merger or consolidation (other than one in which stockholders of the Company own a majority by voting power of the outstanding shares of the surviving or acquiring corporation) and a sale, lease, transfer, exclusive license or other disposition of all or substantially all of the assets of the Company will be treated as a liquidation event (a “Deemed Liquidation Event”), thereby triggering payment of the liquidation preferences described.

Anti-dilution Provisions - The Series A Preferred have full-ratchet anti-dilution protection so that the conversion price will be reduced to 80% of the price at which any future shares are issued, if less than the Series A Original Purchase Price.

In consideration for shareholders to make an additional investment in the Company, upon the purchase of the Series A Preferred stock by the shareholder, the Company converted the existing common shares held by shareholders to Series Seed Preferred Stock at a $100 million valuation and at a 120% share premium. As of June 30, 2023 and December 31, 2022, there were 97,702 common shares converted into 115,477 shares of Series Seed Preferred shares that have no par value and are outstanding.

Preferred stock has all converted pursuant to the initial public offering. See Note 17 Subsequent Events.

Schedule of Warrants outstanding and Exercisable (Details)	6 Months Ended
	Jun. 30, 2023 $ / shares shares
Class of Warrant or Right [Line Items]
Number of Warrants \| shares	1,039,680
Exercise Price \| $ / shares	$ 0.01
Brian Hannasch W-01 [Member]
Class of Warrant or Right [Line Items]
Number of Warrants \| shares	12,852
Exercise Price \| $ / shares	$ 8.7600
Expiration Date	Sep. 18, 2028
Brian Hannasch W-02 [Member]
Class of Warrant or Right [Line Items]
Number of Warrants \| shares	40,000
Exercise Price \| $ / shares	$ 0.0050
Expiration Date	Sep. 06, 2029
Masimo Corporation PSA-01 [Member]
Class of Warrant or Right [Line Items]
Number of Warrants \| shares	144,890
Exercise Price \| $ / shares	$ 0.0001
Expiration Date	None
2022 Convertible Notes [Member]
Class of Warrant or Right [Line Items]
Number of Warrants \| shares	353,110
Exercise Price \| $ / shares	$ 5.2500
Expiration Date	Various
2023 Convertible Notes [Member]
Class of Warrant or Right [Line Items]
Number of Warrants \| shares	488,828
Exercise Price \| $ / shares	$ 5.2500
Expiration Date	Various

Intangible Assets (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
Intangible Assets (Details Narrative) - USD ($)	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 2,621	$ 485	$ 5,243	$ 970

Commitments and Contingencies (Details Narrative) - USD ($)						6 Months Ended
	May 04, 2023	Oct. 01, 2022	Jul. 14, 2022	Jul. 11, 2022	Feb. 06, 2019	Jun. 30, 2023	Jun. 30, 2022	Jan. 02, 2024	Apr. 30, 2023	Dec. 31, 2022
Other Commitments [Line Items]
Payments for repurchase of initial public offering						$ 204,407	$ 26,549
Accrued amount for backpay						1,174,381				$ 834,062
Sought compensatory damages			$ 75,000		$ 5,000,000
Executive Employment Agreements [Member]
Other Commitments [Line Items]
Description of Executive employment agreements renewals		optional one-year renewals
Base salaries for nine key employees						1,920,000
Incentive payments	$ 1,100,000					1,110,000
Accrued amount for backpay						$ 417,390
Seven key employees stock options						2,477,424
Incentive bonus									$ 694,056
Executive Employment Agreements [Member] \| Forecast [Member]
Other Commitments [Line Items]
Special bonus percentage								20.00%
Executive Employment Agreements [Member] \| Minimum [Member]
Other Commitments [Line Items]
Executive employment agreements renewals		2 years
Executive Employment Agreements [Member] \| Minimum [Member] \| Forecast [Member]
Other Commitments [Line Items]
Key employee exercise percentage								20.00%
Executive Employment Agreements [Member] \| Maximum [Member]
Other Commitments [Line Items]
Executive employment agreements renewals		5 years
IPO [Member] \| Trademark Agreement [Member] \| Initial Payment [Member]
Other Commitments [Line Items]
Payments for repurchase of initial public offering				$ 10,000
IPO [Member] \| Trademark Agreement [Member] \| Second and Final Payment [Member]
Other Commitments [Line Items]
Payments for repurchase of initial public offering				$ 40,000
IPO [Member] \| Executive Employment Agreements [Member]
Other Commitments [Line Items]
Incentive bonus									$ 14,820,000

Related Party Transactions (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Related Party Transaction [Line Items]
Loan Receivable	$ 1,012,800		$ 1,012,800
Allowance for interest receivable current	1,128,989
Mr Seale [Member]
Related Party Transaction [Line Items]
Payments for fees	64,931	$ 47,895
Accounts payable	196,293		68,142
Related Party [Member]
Related Party Transaction [Line Items]
Loan Receivable	506,400
Allowance for interest receivable current	$ 116,188		$ 94,007

Common Stock and Warrants (Details Narrative) - USD ($)	Jan. 10, 2023	Jan. 10, 2023	Dec. 20, 2022	Jun. 20, 2022	Mar. 03, 2022	Sep. 07, 2021	Sep. 06, 2019	Aug. 11, 2023	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Sep. 09, 2021	Sep. 08, 2021	Sep. 06, 2021	Apr. 09, 2020	Sep. 18, 2018
Description of stock split		2-for-1 reverse stock split				4-for-1 stock split
Common stock, shares authorized						10,800,000			100,000,000	100,000,000	100,000,000	13,400,000	10,800,000	2,700,000
Warrant exercise price per share									$ 0.01
Number of warrants									1,039,680
2022 Convertible Notes [Member]
Number of warrants										353,110
Share issued price per share										$ 5.25
Warrant term										5 years
2023 Convertible Notes [Member]
Number of warrants									488,828
Share issued price per share									$ 5.25
Warrant term									1 year
Advisory Agreements [Member]
Consulitng fee					$ 5,000
Payments for fees				$ 136,166	$ 50,000
Percentage of commission for consulting					1.50%
Percentage of outstanding shares for consulting service					2.00%
Stock issued during period shares new issues			25,000
Warrant Two [Member] \| Masimo Corporation [Member]
Number of warrants															2,734,340
Warrant Three [Member] \| Series A Preferred Stock [Member]
Share issued price per share															$ 9.44
Warrant Three [Member] \| Masimo Corporation [Member]
Warrants and right outstanding															$ 289,779
Common Stock [Member]
Share issued price per share								$ 6.00
Common Stock [Member] \| Brian Hannasch [Member] \| Warrant One [Member]
Share price																$ 4.38
Final amount	$ 3,750
Interest rate	150.00%	150.00%
Warrant exercise price per share	$ 70.03	$ 70.03
Number of warrants																12,852
Date of Expiration																Sep. 18, 2028
Common Stock [Member] \| Brian Hannasch [Member] \| Warrant Two [Member]
Number of warrants							40,000
Date of Expiration							September 6, 2029

Subsequent Events

6 Months Ended

Jun. 30, 2023

Subsequent Events [Abstract]

Subsequent Events

17. Subsequent Events

The Company evaluated subsequent events through the date of issuance. The following changes occurred subsequent to June 30, 2023:

Additional Borrowing – The Company borrowed additional funds subsequent to June 30, 2023, and up through the date of this report.

On July 15, 2023 the Company conducted multiple closings of a private placement offering to accredited investors for aggregate gross principal of $1,333,333 or net proceeds of $1,080,000.

As facilitators to the notes Alexander Capital, L.P. will receive certain fees. Alexander Capital, L.P. has and will continue to receive (i) a cash commission of ten percent (10%) of the proceeds raised in the offering from investors introduced to the Company by the Placement Agent; (ii) the granting to the Placement Agent of a warrant for the purchase of a number of shares of Common Stock equal to 6% of the number of Underlying Securities; and (iii) the other matters set forth in the engagement letter between the Company and the Placement Agent dated April 13, 2022. At the close of the round, Alexander Capital, L.P., has received $458,250 and 120,235 warrants.

Initial Public Offering - On August 11, 2023, the Company consummated the IPO, conducted on a firm commitment basis, pursuant to which it sold 1,098,667 shares of its common stock at a price of $6.00 per share, resulting in gross proceeds to the Company of approximately $6.6 million. Net proceeds to the Company, after deducting underwriting discounts and commissions and offering expenses paid by the Company, were approximately $6.1 million. All shares sold in our IPO were registered pursuant to a registration statement on Form S-1 (File No. 333- 269179), as amended, declared effective by the SEC on August 8, 2023. Alexander Capital L.P. (“Alexander”) acted as sole book-running manager for the offering and Spartan Capital Securities, LLC acted as co-manager for the offering. The underwriters did not exercise their option to purchase up to an additional 164,801 shares of common stock The Company paid the underwriters an underwriting discount of seven percent (7%) of the amount raised in the offering. In addition, we also paid the underwriters a non-accountable expense allowance in the amount of 1% (such 8% in commissions and fees amounted to a total of $527 thousand) at closing, as well as $175 thousand for the reimbursement of certain of the underwriters’ expenses. Additionally, as partial consideration for services rendered in connection with the offering, the Company issued Alexander unregistered warrants to purchase an aggregate of 65,921 shares of Company common stock, representing 6.0% of the aggregate shares sold in the offering. The warrants have an initial exercise price of $7.20 per share (equal to 120% of the offering price per share), have a term of five years from the commencement of sales in the offering, and are exercisable at any time.

Trademark - The Company entered into an agreement for a trademark related to the Company’s name on July 11, 2022. The agreement called for an initial payment of $10,000 upon execution of the agreement. A second and final payment of $40,000 was contingent upon the completion of the Company’s planned initial public offering. The second payment was recognized and recorded as of the date of the IPO subsequent to these financial statements. The trademark does not have a determinate life and therefore the cost is not being amortized.

Convertible Debt Conversion – Pursuant to the IPO, all the convertible debt including interest from 2022 and 2023 was either converted into common stock or paid back. $6,760,708 of principal and interest was converted into 1,605,841 shares of common stock at the exercise price of $4.20 per share. During August 2023, $737,453 of principal and interest was repaid in full. These actions extinguished the remaining derivative liabilities, warrant liabilities, and debt discount.

Preferred Stock Conversion – Masimo Corporation, being the requisite holder of our outstanding Series A Preferred Stock and Series Seed Preferred Stock delivered a consent, dated December 22, 2022, to automatically convert all shares of preferred stock into shares of common stock upon consummation of the initial public offering. As such, upon closing of the IPO, all Series A Preferred Stock and Series Seed Preferred Stock was converted into 1,244,228 shares of common stock. The Series A Preferred Stock was converted before any dividends were declared or paid.

Executive Employment Agreements – On May 4, 2023, the Company amended the Executive Employment Agreements dated August 9, 2022 to state that the deferred bonuses and one-time incentive bonuses will be contingent upon the public offering. As such, upon closing of the IPO, the one-time inventive payments totaling $1.1 million became due immediately. The closing of the IPO also triggered the deferred bonus program to exercise stock options granted in the past. The Company will give each employee a cash reimbursement to exercise their options. The cash reimbursement will be in an amount equal to (i) the aggregate of the strike price or exercise price of all Stock Options, as defined hereinafter plus (ii) a tax gross-up payment on the Aggregate Strike Price reasonably calculated by the Company at the highest marginal rates so that after payment of all ordinary income taxes on such Aggregate Strike Price, there remains an amount sufficient to pay such ordinary income taxes. The cash reimbursement will be issued 20% equally during the years 2024 – 2028. The employee must exercise the options on or before the annual deferral bonus payment date to receive the bonus. There are a total of 1,238,712 options pertaining to these agreements with an exercise price of $6.94.

Condensed Balance Sheet - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Current Assets:
Cash and cash equivalents	$ 51,440	$ 253,699
Accounts receivable, net	237,170	174,399
Inventories	44,205	48,133
Prepaids and other current assets	21,333	726
Total current assets	354,148	476,957
Property and Equipment, at cost:	417,912	405,845
Less - accumulated depreciation	(332,651)	(317,834)
Property and equipment, net	85,261	88,011
Other Assets:
Deferred offering costs	941,143	736,736
Operating lease right of use asset	85,823	101,382
Intangible assets, net	73,316	77,558
Total Assets	1,539,691	1,480,644
Current Liabilities:
Accounts payable	2,438,117	1,592,116
Accrued expenses	1,174,381	834,062
Current portion of operating lease payable	41,261	33,395
Notes payable - convertible notes, net of unamortized discount of $4,421,424 and $3,327,213 as of June 30, 2023 and December 31, 2022	1,217,465	228,342
Customer deposits	61,317	59,174
Derivative liabilities	2,275,029	1,735,700
Warrant liabilities	3,916,884	2,234,384
Total current liabilities	11,431,894	6,978,058
Non-current Liabilities:
Operating lease payable, net of current portion	51,635	76,199
Note payable, net of current portion	38,797
Total non-current liabilities	90,432	76,199
Total liabilities	11,522,326	7,054,257
Commitments and contingencies (see note 14)
Stockholders’ Deficit
Common stock, $0.001 par value; 100,000,000 shares authorized; 1,963,322 issued and outstanding as of June 30, 2023 and December 31, 2022	1,963	1,963
Additional paid in capital	28,355,230	28,355,230
Accumulated deficit	(38,340,450)	(33,931,428)
Total stockholders’ deficit	(9,982,635)	(5,573,613)
Total Liabilities and Stockholders’ Deficit	1,539,691	1,480,644
Convertible Series A Preferred stock [Member]
Stockholders’ Deficit
Preferred stock value	507	507
Convertible Series Seed Preferred Stock [Member]
Stockholders’ Deficit
Preferred stock value	115	115
Nonrelated Party [Member]
Current Liabilities:
Notes payable	249,389	202,834
Related Party [Member]
Current Liabilities:
Notes payable	$ 58,051	$ 58,051

Summary of Significant Accounting Policies (Details Narrative) - USD ($)				3 Months Ended		6 Months Ended		12 Months Ended
	Aug. 11, 2023	Apr. 12, 2023	Jul. 11, 2022	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2021
Product Information [Line Items]
Allowance for doubtful accounts				$ 15,989		$ 15,989		$ 31,275
Bad debt expense				7,714	$ 21,307	3,927	$ 29,580
Customer deposits				61,317		61,317		59,174
Inventory								10,026
Deferred offering costs				941,143		941,143		736,736
Depreciation expense				7,589	7,830	14,817	15,725
Initial payment upon execution			$ 40,000			1,000	49,815
Amortization expense				2,621	485	5,243	970
Advertising cost expense				$ 24,986	3,300	$ 32,986	11,600
Warrant purchase shares				40,000		40,000
Warrant exercise price per share				$ 0.01		$ 0.01
Preferred stock Dividend						$ 2,569,405		2,190,102
Cash, FDIC insured amount				$ 250,000		250,000
Cash, uninsured amount				0		0		0
Equity, Attributable to Parent				9,982,635	3,487,242	9,982,635	3,487,242	5,573,613	$ 7,747,021	$ 1,983,887	$ 825,660
Short term borrowing				1,500,000		1,500,000
Debt Discounts				4,421,424		4,421,424
Cash				51,000		51,000
Working capital				11,000,000.0		11,000,000.0
Proceeds from Issuance of Common Stock	$ 6,600,000
Common Stock [Member]
Product Information [Line Items]
Equity, Attributable to Parent				$ (1,963)	$ (1,942)	$ (1,963)	$ (1,942)	$ (1,963)	$ (1,963)	$ (1,928)	$ (1,928)
Number of shares issued in transaction	1,098,667
Share issued price per share	$ 6.00
Payment fees	$ 6,100,000
Additional share purchases	164,801
Customer [Member] \| Accounts Receivable [Member] \| Customer Concentration Risk [Member]
Product Information [Line Items]
Risk percentage						10.00%
Customer [Member] \| Revenue, Product and Service Benchmark [Member] \| Revenue from Rights Concentration Risk [Member]
Product Information [Line Items]
Risk percentage								10.00%
Customer One [Member] \| Accounts Receivable [Member] \| Customer Concentration Risk [Member]
Product Information [Line Items]
Risk percentage						13.00%		23.00%
Customer Two [Member] \| Accounts Receivable [Member] \| Customer Concentration Risk [Member]
Product Information [Line Items]
Risk percentage						13.00%		15.00%
Customer Three [Member] \| Accounts Receivable [Member] \| Customer Concentration Risk [Member]
Product Information [Line Items]
Risk percentage								12.00%
Trademark Agreement [Member]
Product Information [Line Items]
Initial payment upon execution			$ 10,000
Licensing Agreement [Member]
Product Information [Line Items]
Initial payment upon execution		$ 1,000

Schedule of Dilutive Common Stock Equivalents (Details) - shares	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Totals	4,994,069	3,053,522
Convertible Series A Preferred stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Totals	1,013,270	1,013,270
Convertible Series Seed Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Totals	230,954	230,954
Options Held [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Totals	1,319,394	1,319,394
Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Totals	289,779	289,779
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Totals	854,795	154,096
Convertible Bridge Debt [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Totals	1,285,877	46,029

Summary of Significant Accounting Policies

6 Months Ended

Jun. 30, 2023

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

2. Summary of Significant Accounting Policies

The summary of significant accounting policies of Neuraxis, Inc. is presented to assist in understanding the Company’s financial statements. The financial statements and notes are representations of the Company’s management, who is responsible for their integrity and objectivity. These accounting policies conform to U.S. generally accepted accounting principles and have been consistently applied in the preparation of the financial statements.

Preparing the Company’s financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.

Basis of Presentation

The Company’s condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and following the requirements of the U.S. Securities and Exchange Commission (“SEC”) for interim reporting. As permitted under those rules, certain footnotes or other financial information that are normally required by U.S. GAAP can be condensed or omitted. These interim financial statements have been prepared on the same basis as the Company’s annual financial statements and, in the opinion of management, reflect all adjustments, consisting only of normal recurring adjustments, which are necessary for a fair statement of the Company’s financial information. These interim results are not necessarily indicative of the results to be expected for the year ending December 31, 2023, or any other interim period or for any other future year. These unaudited condensed financial statements should be read in conjunction with the Company’s audited financial statements and the notes thereto for the year ended December 31, 2022.

Use of Estimates and Critical Accounting Estimates and Assumptions

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 disclosure of contingent assets and liabilities at the dates of the financial statements and the reported amounts of revenues and expenses during the reporting periods.

These significant accounting estimates or assumptions bear the risk of change due to the fact that there are uncertainties attached to these estimates or assumptions, and certain estimates or assumptions are difficult to measure or value.

Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable in relation to the financial statements taken as a whole under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.

Management regularly evaluates the key factors and assumptions used to develop the estimates utilizing currently available information, changes in facts and circumstances, historical experience, and reasonable assumptions. After such evaluations, if deemed appropriate, those estimates are adjusted accordingly. The Company uses estimates in accounting for, among other items, revenue recognition, allowance for doubtful accounts, stock-based compensation, income tax provisions, excess and obsolete inventory reserve, and impairment of intellectual property. Actual results could differ from those estimates.

Cash and Cash Equivalents

The Company considers all highly liquid debt instruments purchased with a maturity of three months or less to be cash equivalents. The Company did not hold any cash equivalents as of June 30, 2023 and December 31, 2022.

Trade Accounts Receivable

Trade accounts receivable are stated at the amount management expects to collect from balances outstanding at year-end. Management considers the following factors when determining the collectability of specific customer accounts: customer creditworthiness, past transaction history with the customer, current economic industry trends, and changes in customer payment terms. Based on management’s assessment of the credit history with customers having outstanding balances and current relationships with them, it has concluded that realization losses on balances outstanding at year-end will be immaterial. Interest is not charged on past due customer accounts.

Allowance for Credit Losses

Trade accounts receivable are stated net of an allowance for credit losses. We estimate allowance for credit losses by evaluating specific accounts where information indicates our customers may have an inability to meet financial obligations, such as customer payment history, credit worthiness and receivable amounts outstanding for an extended period beyond contractual terms. We use assumptions and judgment, based on the best available facts and circumstances, to record an allowance to reduce the receivable to the amount expected to be collected. The allowance for doubtful accounts was $15,989 and $31,275 at June 30, 2023 and December 31, 2022, respectively. The Company recorded bad debt expense for the three and six months ended June 30, 2023 of $7,714 and $3,927, respectively, and for the three and six months ended June 30, 2022 of $21,307 and $29,580, respectively.

Customer Deposits

Customer deposits consists of billings, payments, and returned devices from clients in advance of revenue recognition. The Company will recognize the customer deposits over the next year. As of June 30, 2023, and December 31, 2022, the Company had customer deposits of $61,317 and $59,174, respectively.

Inventories

Inventories are valued at the lower of cost or net realizable value. Cost is determined using the weighted average method. The inventory is comprised of finished medical devices on hand. Certain components within the devices have an expiration date that are removed from current inventory and expensed at the date of expiration. For the six months ended June 30, 2023 there was no expired inventory, and for the year ended December 31, 2022, there was $10,026.

Deferred Offering Costs

Deferred offering costs consist of costs incurred in connection with the preparation of an initial public offering. These costs, together with the underwriting discounts and commissions, will be charged to additional paid in capital upon completion of the proposed public offering. As of June 30, 2023 and December 31, 2022, the Company had deferred offering costs of $941,143 and $736,736, respectively.

Property and Equipment

Property and equipment are recorded at cost less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the assets.

Depreciation is calculated using the following estimated useful lives:

Schedule of Estimated Useful Lives

	Classification		Years
	Leasehold Improvements		10-20
	Machinery and Equipment		7-10
	Furniture and Fixtures		5-10

Depreciation expense was $7,589 and $14,817 during the three and six months ended June 30, 2023, respectively, and was $7,830 and $15,725 during the three and six months ended June 30, 2022, respectively.

Research and Development

Costs for research and development are expensed as incurred. Research and development expenses consist primarily of clinical research studies, and new product development.

Intangible Assets

Intangible assets consist of patents and a trademark. Patents are stated at their historical cost and amortized on a straight-line basis over their expected useful lives. Capitalized patent costs, net of accumulated amortization, includes legal costs incurred for patent applications. In accordance with ASC 350, once a patent is granted, we amortize the capitalized patent costs over the remaining life of the patent using the straight-line method. If the patent is not granted, we write-off any capitalized patent costs at that time.

The Company entered into an agreement for a trademark related to the Company’s name on July 11, 2022. The agreement called for an initial payment of $10,000 upon execution of the agreement. A second and final payment of $40,000 is contingent upon the completion of the Company’s planned initial public offering. The second payment has not been recorded in these financial statements. The trademark does not have a determinate life and therefore the cost is not being amortized. See Note 17 Subsequent Events.

The Company entered into an option agreement on April 12, 2023 to enter into a royalty-bearing licensing agreement to bring the optionor’s invention to commercialization. The agreement required an initial payment of $1,000 upon execution of the agreement. The agreement does not have a determinate life and therefore the cost is not being amortized.

We review intangible assets for impairment annually or when events or circumstances indicate that their carrying amount may not be recoverable. During the three and six months ended June 30, 2023 and 2022, the Company recorded no impairment charges for intangible assets.

Amortization expense was $2,621 and $5,243 during the three and six months ended June 30, 2023, respectively, and was $485 and $970 during the three and six months ended June 30, 2022, respectively.

Income Taxes

The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the Company’s financial statements and tax returns. Deferred tax assets and liabilities are determined based upon the differences between the financial statement carrying amounts, and the tax bases of existing assets and liabilities for the loss and credit carryforwards using enacted tax rates expected to be in effect in the year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance if it is more likely than not that these assets may not be realized. The Company determines whether a tax position will be sustained upon examination. If it is not more likely than not that a position will be sustained, none of the benefit attributable to the position is recognized. The tax benefit to be recognized for any tax position that meets the more likely than not recognition threshold is calculated as the largest amount that is more than 50% likely of being realized upon resolution of the contingency. The Company accounts for interest and penalties related to uncertain tax positions as part of its provision for income taxes.

Based on the results of management’s evaluation, adoption of the rules did not have a material effect on the Company’s financial statements. Further, no interest or penalties have been accrued or charged to expense as of June 30, 2023 and 2022 and for the six months then ended.

The Company’s income tax returns are subject to examination by the taxing authorities until the expiration of the related statutes of limitations on those tax returns. In general, the federal and state income tax return have a three-year statute of limitations. As of June 30, 2023, the following tax years are subject to examination:

	Jurisdiction		Open Years for Filed Returns
	Federal		2020 – 2022
	Various States		2020 – 2022

Advertising Cost

Advertising costs are expensed as incurred and amounted to $24,986 and $32,986 for the three and six months ended June 30, 2023, respectively, and $3,300 and $11,600 for the three and six months ended June 30, 2022, respectively.

Derivative Liabilities

The Company accounts for derivative financial instruments as either equity or liabilities in accordance with ASC Topic 815, Derivatives and Hedging, or ASC 815, based on the characteristics and provisions of each instrument. Embedded derivatives are required to be bifurcated from the host instruments and recorded at fair value if the derivatives are not clearly and closely related to the host instruments on the date of issuance. Derivative instrument liabilities are classified in the balance sheets as current or non-current based on whether or not net-cash settlement of the derivative instrument could be required within 12 months of the balance sheet date.

Warrant Liabilities

Management evaluates all of the Company’s financial instruments, including issued Warrants to purchase its Class A common stock, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives, pursuant to ASC 480 and ASC 815-15. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is reassessed at the end of each reporting period.

The Company utilizes a Monte Carlo simulation model for warrants that have an option to convert at a variable number of shares to compute the fair value of the derivative and to mark to market the fair value of the derivative at each balance sheet date. The inputs utilized in the application of the Monte Carlo model included a starting stock price, an expected remaining term of each warrant as of the valuation date, estimated volatility, drift, and a risk-free rate. The Company records the change in the fair value of the derivative as other income or expense in the statements of operations.

Fair Value Measurements

The Company accounts for financial instruments in accordance with ASC 820, Fair Value Measurements and Disclosures (“ASC 820”). ASC 820 establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy under ASC 820 are described below:

	Level 1 – Quoted prices (unadjusted) for identical unrestricted assets or liabilities in active markets that the reporting entity has the ability to access as of the measurement date.

	Level 2 – Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities: quoted prices in markets that are not active; or financial instruments for which all significant inputs are observable or can be corroborated by observable market date, either directly or indirectly.

	Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. These unobservable inputs reflect that reporting entity’s own assumptions about assumptions that market participants would use in pricing the asset or liability. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value require significant management judgment or estimation.

The Company’s Level 1 assets/liabilities include cash, accounts receivable, accounts payable, prepaids, and other current assets. Management believes the estimated fair value of these accounts on June 30, 2023 approximate their carrying value as reflected in the balance sheets due to the short-term nature of these instruments or the use of market interest rates for debt instruments.

The Company’s Level 3 assets/liabilities include derivative and warrant liabilities. Inputs to determine fair value are generally unobservable and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques, including option pricing models and discounted cash flow models. Unobservable inputs used in the models are significant to the fair values of the assets and liabilities.

The following tables provides a summary of the relevant assets and liabilities that are measured at fair value on recurring basis:

Fair Value Measurements as of

June 30, 2023

	Total		(Level 1)		(Level 2)		(Level 3)
Liabilities:
Warrant liabilities	$	3,916,884	$	—	$	—	$	3,916,884
Derivative liabilities	$	2,275,029	$	—	$	—	$	2,275,029
Total Liabilities	$	6,191,913	$	—	$	—	$	6,191,913

Fair Value Measurements as of

December 31, 2022

	Total		(Level 1)		(Level 2)		(Level 3)
Liabilities:
Warrant liabilities	$	2,234,384	$	—	$	—	$	2,234,384
Derivative liabilities	$	1,735,700	$	—	$	—	$	1,735,700
Total Liabilities	$	3,970,084	$	—	$	—	$	3,970,084

The following table shows the valuation methodology and unobservable inputs for Level 3 assets and liabilities measured at fair value on recurring basis as of June 30, 2023 and December 31, 2022:

As of Fair Value

Valuation

Unobservable

June 30 2023

December 31 2022

Methodology

Inputs

Warrant liabilities

3,916,884

2,234,384

Monte Carlo model

Project simulated cash flows

Derivative liabilities

2,275,029

1,735,700

Monte Carlo model

Project simulated cash flows

There were no transfers between any of the levels during the three and six months ended June 30, 2023 and year ended December 31, 2022. In addition to assets and liabilities that are recorded at fair value on a recurring basis, the Company’s assets and liabilities are also subject to nonrecurring fair value measurements. Generally, assets are recorded at fair value on a nonrecurring basis as a result of impairment charges.

Basic and Diluted Net Income (Loss) per Share

Earnings or loss per share (“EPS”) is computed by dividing net income (loss), net of preferred stock dividends, by the weighted average number of shares of common stock outstanding during the period. Basic weighted average shares for the quarter ended June 30, 2023 includes 40,000 vested warrants to purchase common shares. As the shares underlying these warrants can be purchased for little to no consideration ($0.01 per share exercise price), they are included in the computation of basic earnings per share. Diluted EPS is computed by dividing net income (loss) by the weighted average of all potentially dilutive shares of common stock that were outstanding during the periods presented. Preferred stock dividends (not declared or paid) were $2,569,405 and $2,190,102 as of June 30, 2023 and December 31, 2022, respectively.

Basic net loss per common share is computed by dividing net loss attributable to common stockholders by the weighted-average number of common shares outstanding during the period. Diluted net loss per common share is determined using the weighted-average number of common shares outstanding during the period, adjusted for the dilutive effect of common stock equivalents. In periods when losses are reported, which is the case for June 30, 2023 and 2022 presented in these financial statements, the weighted-average number of common shares outstanding excludes common stock equivalents because their inclusion would be anti-dilutive.

The Company had the following potentially dilutive common stock equivalents at June 30, 2023 and 2022:

	2023		2022

Convertible Series A Preferred Stock		1,013,270		1,013,270
Convertible Series Seed Preferred Stock		230,954		230,954
Options		1,319,394		1,319,394
Pre-Funded Warrants for Convertible Series A
Preferred Stock		289,779		289,779
Warrants		854,795		154,096
Convertible Bridge Debt		1,285,877		46,029
Totals		4,994,069		3,053,522

The following table shows the calculation of the basic and diluted net loss per share and the effect of preferred stock dividends.

	2023			2022			2023			2022
	For the Three Months Ended June 30,						For the Six Months Ended June 30,
	2023			2022			2023			2022
Numerator
Net loss	$	(2,235,614	)		(1,516,530	)	$	(4,409,022	)		(2,686,751	)
Preferred stock dividends		(190,699	)		(190,699	)		(379,303	)		(379,303	)
		(2,426,313	)		(1,707,229	)		(4,788,325	)		(3,066,054	)
Denominator
Weighted-average shares of common stock
outstanding - basic and diluted		2,003,322			1,970,054			2,003,322			1,970,054
Basic and diluted net loss per share	$	(1.21	)	$	(0.87	)	$	(2.39	)	$	(1.56	)

Stock-Based Compensation

The Company accounts for all stock-based payments and awards under the fair value-based method. The Company recognizes its stock-based compensation expense using the straight-line method. Compensation cost is not adjusted for estimated forfeitures, but instead is adjusted upon an actual forfeiture of a stock option.

The Company accounts for the granting of stock options to employees and non-employees using the fair value method whereby all awards are measured at fair value on the date of the grant. The fair value of all employee stock options is expensed over the requisite service period with a corresponding increase to additional paid-in capital. Upon exercise of stock options, the consideration paid by the option holder is recorded in additional paid-in capital, while the par value of the shares received is reclassified from additional paid in capital to common stock.

Stock-based payments to non-employees are measured based on the fair value of the equity instrument issued. Compensation expense for non-employee stock awards is recognized over the requisite service period following the measurement of the fair value on the grant date.

The Company uses the Black-Scholes option-pricing model to calculate the fair value of stock options. The use of the Black-Scholes option-pricing model requires management to make assumptions with respect to the expected term of the option, the expected volatility of the common stock consistent with the expected term of the option, risk-free interest rates, the value of the common stock and expected dividend yield of the common stock. Changes in these assumptions can materially affect the fair value estimate.

Revenue Recognition

Neuraxis, Inc. specializes in the development, production, and sale of medical neuromodulation devices to healthcare providers primarily located in the United States. Patented and trademarked neuromodulation devices is the Company’s major product line. Products are generally transferred at a point in time (rather than over time). Essentially all the Company’s revenue is generated from purchase order contracts.

In accordance with FASB’s ASC 606, Revenue from Contracts with Customers, (“ASC 606”), the Company recognizes revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration which the Company expects to be entitled in exchange for those goods or services, in an amount that reflects the consideration which the Company expects to be entitled in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines are within the scope of ASC 606, it performs the following five steps:

	(i)	identify the contract(s) with a customer;
	(ii)	identify the performance obligations in the contract;
	(iii)	determine the transaction price;
	(iv)	allocate the transaction price to the performance obligations in the contract; and
	(v)	recognize revenue when (or as) the entity satisfies a performance obligation.

The Company applies the five-step model to contracts when it determines that it is probable it will collect substantially all of the consideration it is entitled to in exchange for the goods or services it transfers to the customer. At contract inception, once the contract is determined to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract and determines those that are performance obligations and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount of the transaction price, after consideration of variability and constraints, if any, that is allocated to the respective performance obligation when the performance obligation is satisfied.

The Company estimates credit losses on accounts receivable by estimating expected credit losses over the contractual term of the receivable using a discounted cash flow method. When developing this estimate of expected credit losses, the Company considers all available information (past, current, and future) relevant to assessing the collectability of cash flows.

The Company offers a Patient Assistance Program for patients without insurance coverage for IB-Stim. This program extends potential self-pay discounts for IB-Stim devices, based upon household income and size.

Also, the Company offers providers an opt-in program to address adequate insurance claim payments on IB-Stim devices. This program may extend a rebate or invoice credit where the insurance payment and patient responsibility (i.e., deductible, co-payment, and/or co-insurance amounts required by the Payer) are less than the acquisition cost of the IB-Stim device. The Company recognizes revenue at such a time that collection of the amount due is assured.

The following table disaggregates the Company’s revenue based on the customer’s location by state for the three months ended June 30:

Schedule of Disaggregation of Revenue

	2023			2022
California	$	162,700	Wisconsin	$	166,640
Wisconsin		87,600	Ohio		122,600
Illinois		53,105	California		115,930
Florida		52,580	Florida		97,815
Missouri		45,020	Missouri		33,460
All other states		245,016	All other states		146,136
	$	646,021		$	682,581

The following table disaggregates the Company’s revenue based on the customer’s location by state for the six months ended June 30:

	2023			2022
California	$	375,320	Wisconsin	$	433,620
Wisconsin		198,640	Ohio		252,270
Ohio		149,300	California		192,905
Florida		97,600	Florida		107,375
Missouri		94,430	Missouri		81,260
All other states		535,841	All other states		385,418
	$	1,451,131		$	1,452,848

The following economic factors affect the nature, amount, timing, and uncertainty of the Company’s revenue and cash flows as indicated:

Type of customer: Based on dollar amounts of revenue, essentially all of the goods sold by the Company are sold to healthcare customers including hospitals and clinics. Sales to healthcare customers lack seasonality and have a mild correlation with economic cycles.

Geographical location of customers: Sales to customers located within the United States represent essentially all of the Company’s sales.

Type of contract: Sales contracts consist of purchase order contracts that tend to be short-term (i.e., less than or equal to one year in duration).

The opening and closing balances of trade receivables, contract assets, and contract liabilities from contracts with customers are as follows:

	Trade Receivables		Contract Assets		Contract Liabilities
Balance 1/1/2022	$	115,301	$	0	$	0
Balance 12/31/22 and 1/1/2023	$	174,399	$	0	$	0
Balance 6/30/2023	$	237,170	$	0	$	0

Company’s Performance Obligations with Customers:

Timing of Satisfaction

The Company typically satisfies its performance obligations as the goods are delivered.

Goods that are shipped to customers are typically shipped FOB shipping point with freight prepaid by the Company. As such, ownership of goods in transit transfer to the customer when shipped and the customer bears the associated risks (e.g., loss, damage, delay). In some cases, a customer will take delivery directly from the Company’s inventory (i.e., consigned inventory), at which point ownership and the associated risks pass to the customer at that time.

Shipping and handling costs are recorded as general and administrative expenses in the Statement of Operations.

Significant Payment Terms

Payment for goods sold by the Company is typically due after an invoice is sent to the customer, within 30 days. However, other payment terms are frequently negotiated with customers ranging from due upon receipt to due within 90 days. Some payment terms may call for payment only after the healthcare provider receives their insurance reimbursement. Invoices for goods are typically sent to customers within three calendar days of shipment. The Company does not offer discounts if the customer pays some or all of an invoiced amount prior to the due date.

None of the Company’s contracts have a significant financing component.

Nature

Medical devices that the Company contracts to sell and transfer to customers are manufactured by one specific third-party manufacturer. The manufacturer is located within the state of Indiana. In no case does the Company act as an agent (i.e., the Company does not provide a service of arranging for another party to transfer goods to the customer).

Returns, Refunds, etc.

Orders may not be cancelled after shipment. Customers may return devices within 10 days of delivery if the goods are found to be defective, nonconforming, or otherwise do not meet the stated technical specifications. At the option of the customer, the Company shall either:

	●	Refund the price paid for any defective or nonconforming products
	●	Supply and deliver to the customer replacement conforming products
	●	Reimburse the customer for the cost of repairing any defective or nonconforming products

At the time revenue is recognized, the Company estimates expected returns and excludes those amounts from revenue. The Company also maintains appropriate accounts to reflect the effects of expected returns on the Company’s financial position and periodically adjusts those accounts to reflect its actual return experience. Historically, returns have been immaterial, and the Company currently does not provide a provision for this liability.

Warranties

In most cases, goods that customers purchase from the Company are covered by manufacturers’ warranties. The Company does not sell warranties separately.

The manufacturer guarantees the product for the period up to the expiration date printed on the device’s label or twelve months from the date of purchase, whichever comes first. The guarantee applies to flaws of material and workmanship. The Company’s warranties provide customers with assurance that purchased devices comply with published specifications, inspection standards, and workmanship. At the time revenue is recognized, the Company estimates the cost of expected future warranty claims but does not exclude any amounts from revenue. The Company maintains appropriate accounts to reflect the effects of expected future warranty claims on the Company’s financial position and periodically adjusts those accounts to reflect its actual warranty claim experience. Historically, warranty claims have been immaterial, and the Company currently does not provide a provision for this liability.

The Company typically satisfies its performance obligations for goods at a point in time. In most cases, goods are shipped by common carrier to customers under “FOB Shipping Point” terms. As such, customers typically obtain control of the goods upon shipment. The Company’s management exercises judgment in determining when performance obligations for goods have been satisfied. In making such judgments, management typically relies on shipping information obtained from common carriers to evaluate when the customer has obtained control of the goods.

The Company’s contracts with customers typically do not involve variable consideration. The information that the Company uses to determine the transaction price for a contract is similar to the information that the Company’s management uses in establishing the prices of goods to be sold.

Leases

Effective January 1, 2021, the Company adopted Accounting Standards Updated (“ASU”) No. 2016-02, Leases (Topic 842) (“ASU 2016-02” or “ASC 842”), using the full retrospective method, the cumulative effect of the accounting change is recognized as an adjustment to the opening balance of retained earnings in the first comparative period presented. At the inception of an arrangement, the Company determines whether the arrangement is or contains a lease based on the unique facts and circumstances present in the arrangement. Leases with a term greater than one year are recognized on the balance sheet as right-of-use assets and current and non-current lease liabilities, as applicable.

Operating lease liabilities and their corresponding right-of-use assets are initially recorded based on the present value of lease payments over the expected remaining lease term. Certain adjustments to the right-of-use asset may be required for items such as incentives received. The interest rate implicit in lease contracts is typically not readily determinable. As a result, the Company utilizes its incremental borrowing rate to discount lease payments, which reflects the fixed rate at which the Company could borrow on a collateralized basis the amount of the lease payments in the same currency, for a similar term, in a similar economic environment. Prospectively, the Company will adjust the right-of-use assets for straight-line rent expense, or any incentives received and remeasure the lease liability at the net present value using the same incremental borrowing rate that was in effect as of the lease commencement or transition date. The Company has elected not to recognize leases with an original term of one year or less on the balance sheet. The Company typically only includes an initial lease term in its assessment of a lease arrangement. Options to renew a lease are not included in the Company’s assessment unless there is reasonable certainty that the Company will renew.

Assumptions made by the Company at the commencement date are re-evaluated upon occurrence of certain events, including a lease modification. A lease modification results in a separate contract when the modification grants the lessee an additional right of use not included in the original lease and when lease payments increase commensurate with the standalone price for the additional right of use. When a lease modification results in a separate contract, it is accounted for in the same manner as a new lease.

Entities may elect not to separate lease and non-lease components. The Company has elected to account for lease and non-lease components together as a single lease component for all underlying assets and allocate all the contract consideration to the lease component only.

Impairment of Long-Lived Assets

Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable. If events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable, we compare the carrying amount of the asset group to future undiscounted net cash flows, excluding interest costs, expected to be generated by the asset group and their ultimate disposition. If the sum of the undiscounted cash flows is less than the carrying value, the impairment to be recognized is measured by the amount by which the carrying amount of the asset group exceeds the fair value of the asset group. Assets to be disposed of are reported at the lower of the carrying amount or fair value, less costs to sell.

Concentrations of Credit Risk

The Company’s business activity consists of the sale of medical neuromodulation devices to doctors, clinics, and hospitals across the country.

Receivables consist of unsecured amounts due from customers. As of June 30, 2023, accounts receivable from two customers with balances due in excess of 10% of total accounts receivable were approximately 13%, and 13%, respectively. As of December 31, 2022, accounts receivable from three customers with balances due in excess of 10% of total accounts receivable was 23%, 15%, and 12%, respectively.

The table below sets forth the Company’s customers that accounted for greater than 10% of its revenues for the three months ended June 30, 2023 and 2022, respectively.

	2023		Percentage of Sales			2022		Percentage of Sales

Hospital A	$	95,200		15	%	$	131,700		19	%
Hospital B		8,900		1	%		120,800		17	%
Hospital C		138,400		21	%		114,730		16	%
	$	242,500		37	%	$	367,230		52	%

The table below sets forth the Company’s customers that accounted for greater than 10% of its revenues for the six months ended June 30, 2023 and 2022, respectively.

	2023		Percentage of Sales			2022		Percentage of Sales

Hospital A	$	185,550		13	%	$	370,000		25	%
Hospital B		291,420		20	%		243,000		16	%
Hospital C		131,100		9	%		188,205		13	%
	$	608,070		42	%	$	801,205		54	%

From time to time, the Company’s bank balances may exceed the FDIC limit of $250,000; however, management does not feel that this has a material impact on the financial condition. At June 30, 2023 and December 31, 2022, the Company’s uninsured cash balances totaled $0.

Going Concern

We have incurred losses since inception and have funded our operations primarily with a combination of sales, debt, and the sale of capital stock. As of June 30, 2023, we had a stockholders’ deficit of approximately $10.0 million. At June 30, 2023, we had short-term outstanding borrowings of approximately $1.5 million, net of discounts of $4,421,424. As of June 30, 2023, we had cash of approximately $51 thousand and a working capital deficit of approximately $11.0 million.

On August 11, 2023, the Company consummated its initial public offering (the “IPO”), conducted on a firm commitment basis, pursuant to which it sold 1,098,667 shares of its common stock at a price of $6.00 per share, resulting in gross proceeds to the Company of approximately $6.6 million. Net proceeds to the Company, after deducting underwriting discounts and commissions and offering expenses paid by the Company, were approximately $6.1 million. All shares sold in our IPO were registered pursuant to a registration statement on Form S-1 (File No. 333- 269179), as amended, declared effective by the SEC on August 8, 2023. Alexander Capital L.P. acted as sole book-running manager for the offering and Spartan Capital Securities, LLC acted as co-manager for the offering. The underwriters did not exercise their option to purchase up to an additional 164,801 shares of common stock. See Note 17 Subsequent Events.

Our future capital requirements will depend upon many factors, including progress with developing, manufacturing, and marketing our technologies, the time and costs involved in preparing, filing, prosecuting, maintaining, and enforcing patent claims and other proprietary rights, our ability to establish collaborative arrangements, marketing activities and competing technological and market developments, including regulatory changes and overall economic conditions in our target markets. Our ability to generate revenue and achieve profitability requires us to successfully market and secure purchase orders for our products from customers currently identified in our sales pipeline and to new customers as well. The primary activity that will drive all customers and revenues is the adoption of insurance coverage by commercial insurance carriers nationally, so this is a top priority of the Company. These activities, including our planned research and development efforts, will require significant uses of working capital through the rest of 2023 and beyond. Based on our current operating plans, we believe that our existing cash at the time of this filing will only be sufficient to meet our anticipated operating needs through the first quarter of 2024.

Management evaluates whether there are conditions or events that raise substantial doubt about the Company’s ability to continue as a going concern for a period of one year from the date the financial statements are issued.

To date, the Company has experienced operating losses and negative cash flows from operations. Management believes that increased sales and acceptance of their product by insurance providers will allow the Company to achieve profitability in the near term.

While the Company believes in the viability of its strategy to further implement its business plan and generate sufficient revenues and in its ability to raise additional funds by way of a public or private offering of its debt or equity securities, there can be no assurance that it will be able to do so on reasonable terms, or at all. The ability of the Company to continue as a going concern is dependent upon its ability to further implement its business plan and generate sufficient revenues and its ability to raise additional funds by way of a public or private offering. Neither future cash generated from operating activities, nor management’s contingency plans to mitigate the risk and extend cash resources through the evaluation period, are considered probable, substantial doubt is deemed to exist about the Company’s ability to continue as a going concern. As we continue to incur losses, our transition to profitability is dependent upon achieving a level of revenues adequate to support its cost structure. We may never achieve profitability, and unless and until doing so, we intend to fund future operations through additional dilutive or nondilutive financing. There can be no assurances, however, that additional funding will be available on terms acceptable to us, if at all.

The financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Recently Issued Accounting Pronouncements

In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which requires measurement and recognition of expected credit losses for financial assets held and requires enhanced disclosures regarding significant estimates and judgments used in estimating credit losses. In November 2019, the FASB issued ASU 2019-10, Financial Instruments – Credit Losses (Topic 326), Derivatives and Hedging (Topic 815) and Leases (Topic 842): Effective Dates, which amends the effective date of ASU 2016-13. Public business entities meeting the definition of an SEC filer, excluding entities eligible to be a Smaller Reporting Company (“SRC”) as defined by the SEC, are required to adopt the standard for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. All other entities are required to adopt the standard for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company meets the definition of an SRC and therefore the standard was effective at the beginning of 2023. The adoption of this guidance did not have a material impact on the Company’s financial statements.

Condensed Statement of Cash Flows (Unaudited) - USD ($)	3 Months Ended				6 Months Ended		12 Months Ended
Condensed Statement of Cash Flows (Unaudited) - USD ($)	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Cash Flows from Operating Activities
Net Loss	$ (2,235,614)	$ (2,173,408)	$ (1,516,530)	$ (1,170,221)	$ (4,409,022)	$ (2,686,751)
Adjustments to reconcile net loss to net cash used by operating activities:
Amortization of debt discount and issuance cost	887,937		12,944		3,550,592	12,944
Depreciation and amortization					20,060	16,695
Provisions for losses on accounts receivable	7,714		21,307		3,927	29,580
Non-cash lease expense					15,559	13,296
Stock based compensation						24,121
Extinguishment of debt liability					(1,129,498)
Finance Charges					2,772	872,763
Change in fair value of derivative liabilities	(860)				(192,157)
Change in fair value of warrant liabilities	36,050		(61,520)		(198,757)	569,561
Changes in operating assets and liabilities:
Accounts receivable					(66,698)	(131,764)
Inventory					3,928	(13,616)
Prepaids and other current assets					(20,607)	(138)
Accounts payable					846,001	(118,561)
Accrued expenses					340,318	266,486
Customer deposits					2,143	(12,720)
Operating lease liability					(16,698)	(13,791)
Net cash used by operating activities					(1,248,137)	(1,171,895)
Cash Flows from Investing Activities
Additions to property and equipment					(12,067)
Additions to intangible assets					(1,000)	(49,815)
Net cash used by investing activities					(13,067)	(49,815)
Cash Flows from Financing Activities
Principal payments on notes payable					(2,724,479)	(86,453)
Proceeds from notes payable					159,831
Proceeds from convertible notes, net of fees					3,828,000	1,087,500
Offering costs paid					(204,407)	(26,549)
Net cash used in financing activities					1,058,945	974,498
Net Decrease in Cash and Cash Equivalents					(202,259)	(247,212)
Cash and Cash Equivalents at Beginning of Period		$ 253,699		$ 320,858	253,699	320,858	$ 320,858
Cash and Cash Equivalents at End of Period	$ 51,440		$ 73,646		51,440	73,646	$ 253,699
Supplemental Disclosure of Non-cash Cash Activities
Cash paid for interest					57,202	55,550
Cash paid for income taxes
Supplemental Schedule of Non-cash Investing and Financing Activities
Fair value of warrant liabilities of warrants from convertible notes					1,881,257	884,118
Fair value of derivative liabilities of conversion feature from convertible notes					$ 1,860,984	$ 1,075,098

Common Stock and Warrants

6 Months Ended

Jun. 30, 2023

Common Stock And Warrants

Common Stock and Warrants

9. Common Stock and Warrants

On September 7, 2021, the Company’s board of directors authorized a 4-for-1 stock split. They also increased the number of authorized common stock shares from 2,700,000 to 10,800,000. Furthermore, on September 9, 2021, the board authorized an increase of authorized shares of common stock from 10,800,000 to 13,400,000 in anticipation of a capital offering. As part of the conversion to a Delaware Corporation in June of 2022, the total number of common stock shares authorized was increased to 100,000,000. All share and per share amounts for the common stock have been retroactively restated to give effect to the split.

Furthermore, on January 10, 2023, the Company’s board of directors authorized a 2-for-1 reverse stock split. All share information in these financial statements has been adjusted for this reverse stock split.

In connection with a bridge loan, the Company issued a warrant to a shareholder, Brian Hannasch, on September 18, 2018. The warrant allows the holder to purchase common stock from the Company at a share price of $4.38 per share. The number of shares was based on a formula tied to the final amount of loans made by the holder of $375,000, multiplied by 150%, and divided by $70.03. The number of shares based on this formula is 12,852. The warrant contains certain rights in the event of liquidation, merger, or consolidation of the Company. If the fair market value of one share is greater than the warrant price, the holder may elect to receive a number of shares equal to the value of the warrant. If the exercise is in connection with the sale of the Company, the holder may, at its option, condition its exercise of the warrant upon the consummation of such transaction. The warrant expires on September 18, 2028 and can be exercisable either in whole or from time to time in part prior to the expiration date.

The Company issued a second warrant to Brian Hannasch on September 6, 2019, under similar terms. This is a penny warrant that allows the holder to purchase 40,000 shares of common stock and is subject to adjustment for certain equity events. The warrant contains certain rights in the event of liquidation, merger, or consolidation of the Company. The warrant expires on September 6, 2029.

The Company issued a third warrant to Masimo Corporation on April 9, 2020. This warrant was pre-funded in the amount of $2,734,340. The warrant allows the holder to purchase 289,779 shares of Series A Preferred Stock at $9.44 per share and is subject to adjustment for certain equity events. The warrant contains certain rights in the event of liquidation, merger, or consolidation of the Company. There will be no additional purchase price for the Warrants. In the event that all outstanding shares of Series A Preferred Stock are converted, automatically or by action of the holders thereof, into Common Stock, including, without limitation, in connection with the Company’s initial, underwritten public offering and sale of its Common Stock pursuant to an effective registration statement under the Act, then from and after the date on which all outstanding shares of Series A Preferred Stock have been so converted, this Warrant shall be exercisable for such number of shares of Common Stock into which the Warrant Shares would have been converted had the Warrant Shares been outstanding on the date of such conversion, and the Exercise Price shall equal the Exercise Price in effect as of immediately prior to such conversion divided by the number of shares of Common Stock into which one share of Series A Preferred Stock would have been converted, all subject to further adjustment thereafter from time to time in accordance with the provisions of this Warrant.

During 2022, the Company issued 353,110 five-year warrants to purchase common stock equal to one hundred percent (100%) of the shares into which the 2022 convertible notes can be converted into at issuance. The warrants have an exercise price of $5.25 per share.

From March to June of 2023, the Company issued 488,828 one-year warrants to purchase common stock equal to fifty percent (50%) of the shares into which the 2023 convertible notes can be converted into at issuance. The warrants have an exercise price of $5.25 per share.

The following is a summary of warrant activity for common stock during the periods ended June 30, 2023 and December 31, 2022:

	Number of		Weighted-Avg.		Weighted-Avg.
	Warrants for		Exercise		Remaining
	Common Stock		Price		Contractual Life
Outstanding as of December 31, 2021		52,852	$	2.13		7.45
Granted		353,110		5.25		4.62
Cancelled/Expired		—		—		—
Exercised		—		—		—
Outstanding as of December 31, 2022		405,962	$	4.84		4.85
Granted		488,828	$	5.25		4.80
Cancelled/Expired		—		—		—
Exercised		—		—		—
Outstanding as of June 30, 2023		894,790	$	5.07		4.62

The following is a summary of warrant activity for preferred stock during the periods ended June 30, 2023 and December 31, 2022:

	Number of		Weighted-Avg.
	Warrants for		Exercise
	Preferred Stock		Price
Outstanding as of December 31, 2021		—	$	—
Granted		144,890		0.0001
Cancelled/Expired		—		—
Exercised		—		—
Outstanding as of December 31, 2022		144,890	$	0.0001
Granted		—	$	—
Cancelled/Expired		—		—
Exercised		—		—
Outstanding as of June 30, 2023		144,890	$	0.0001

The following table summarizes the Company’s warrants outstanding and exercisable as of June 30, 2023.

	Number of
	Warrants		Exercise		Expiration
	Outstanding		Price		Date
Brian Hannasch W-01		12,852	$	8.7600	September 18, 2028
Brian Hannasch W-02		40,000	$	0.0050	September 6, 2029
Masimo Corporation PSA-01		144,890	$	0.0001	None
2022 Convertible Notes		353,110	$	5.2500	Various
2023 Convertible Notes		488,828	$	5.2500	Various
		1,039,680

The Company is a party to two investment banking and advisory agreements with a consulting firm engaged in connection with listing our common stock for trading on NYSE. Pursuant to the first advisory agreement, dated March 3, 2022, the Company agreed to pay the consulting firm a monthly consulting fee of $5,000 and a final payment of $50,000 upon a successful NYSE listing, and, also upon such listing, to issue the consulting firm shares of our common stock representing 1.5% of our outstanding shares after giving effect to the initial public offering and to issue the consulting firm five-year warrants to purchase shares of our common stock representing 2.0% of our outstanding shares, after giving effect to the initial public offering, on a fully-diluted basis with an exercise price per share representing the public offering price per share. Pursuant to the second advisory agreement with consulting firm, dated June 20, 2022, and amended December 20, 2022, the Company agreed to pay fees in the aggregate of up to $136,166 for advice in connection with communication and other related matters leading up to, and in connection with, the initial public offering and to issue the consulting firm 25,000 shares of common stock upon a successful NYSE listing. The Company agreed to piggyback registration rights with respect to all shares issued to the consulting firm under both advisory agreements, including shares issuable upon exercise of the warrants. The Company evaluated the agreements and determined that the shares will not be recorded and valued until the performance condition is satisfied.

Schedule of Changes in Warrant Liabilities (Details) - USD ($)	3 Months Ended			6 Months Ended		12 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Platform Operator, Crypto-Asset [Line Items]
Changes in fair value of warrant liabilities	$ 36,050		$ (61,520)	$ (198,757)	$ 569,561
Fair Value, Inputs, Level 1 [Member]
Platform Operator, Crypto-Asset [Line Items]
Warrant liabilities, Beginning balance
Addition
Changes in fair value of warrant liabilities
Warrant liabilities, Ending balance
Fair Value, Inputs, Level 2 [Member]
Platform Operator, Crypto-Asset [Line Items]
Warrant liabilities, Beginning balance
Addition
Changes in fair value of warrant liabilities
Warrant liabilities, Ending balance
Fair Value, Inputs, Level 3 [Member]
Platform Operator, Crypto-Asset [Line Items]
Warrant liabilities, Beginning balance	3,541,532	2,234,384		2,234,384	$ 32,102	32,102
Addition	339,302	1,541,955				2,808,331
Changes in fair value of warrant liabilities	36,050	(234,807)				(606,049)
Warrant liabilities, Ending balance	$ 3,916,884	$ 3,541,532		$ 3,916,884		$ 2,234,384

Commitments and Contingencies

6 Months Ended

Jun. 30, 2023

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

15. Commitments and Contingencies

Manufacturing Services Agreement

On August 21, 2020, the Company entered into a Manufacturing Services Agreement (MSA) for the manufacture and supply of the Company’s IB-STIM device based upon the Company’s product specifications as set forth in the MSA. This agreement terminated any prior manufacturing agreements.

The Company provides the necessary equipment to the manufacturer and retains ownership. The manufacturer bears the risk of loss of and damage to the equipment and consigned materials. Performance under the MSA is initiated by orders issued by the Company and accepted by the manufacturer.

The term of the MSA is 24 months and shall automatically renew for renewal terms of twelve months unless either party provides a written termination notice to the other party within 180 days prior to the end of the then-current term.

Trademark Agreement

On July 11, 2022, the Company entered into an agreement for a trademark related to the Company’s name. An initial payment of $10,000 was paid upon execution of the agreement. A second and final payment of $40,000 is contingent upon the completion of the Company’s planned initial public offering. The second payment has not been recorded in these financial statements. See Note 17 Subsequent Events.

Executive Employment Agreements

The Company, as authorized by the board of directors, entered into employment agreements with nine key employees to provide incentives to improve shareholder value and to contribute to the growth and financial success of the Company. The agreements had an employment start date of October 1, 2022, with initial terms from 2 to 5 years and optional one-year renewals.

The total base salaries for the nine key employees in the agreements are $1.92 million per year with various provisions for annual increases. In addition to base salaries, eight of the employees have a provision for a special one-time incentive payment to be paid in a lump sum after the start date. The total amount of these special incentive payments is $1.11 million. The special incentive payment amount includes any accrued backpay wages for the employee. That accrued amount for backpay was $417,390 and has been recorded and is reflected in the financial statements at June 30, 2023.

There are seven key employees that have stock options of the Company totaling 2,477,424 shares. These key employees have a provision in their agreements whereas the Company will pay a special bonus equal to the aggregate of the strike price or exercise price of all their stock options plus a tax gross-up payment. The special bonus shall be paid in twenty percent (20%) installments starting January 2, 2024, and the same date each of the next four years. As a condition of the payment, the key employee must exercise at least 20% of their stated number of stock options. There are additional provisions to cover termination and change of control events.

In April 2023, the Company amended the employee agreements to, among other things, clarify that the special one-time incentive payment and the deferred bonus are contingent upon the effective date of the planned initial public offering. The amendment also sets forth a process for executives to exercise the stock options in accordance with the terms of the stock option agreement in effect as of the date of the employment agreement and to clarify that there is no modification to the stock option agreements.

The Company has recorded the backpay portion of the incentive bonus noted above. The balance of the incentive bonuses of $694,056 and the special options bonuses of $14.82 million that are contingent upon a successful initial public offering have not been recorded.

Litigation

From time to time in the normal course of our business operations, we may become subject to litigation that may result in liability material to our financial condition as a whole or may negatively affect our operating results if changes to our business operations are required. The cost to defend such litigation may be significant and may require a significant diversion of our resources, and there is no guarantee that we will be able to successfully defend against any such litigation regardless of particular merits. There also may be adverse publicity associated with litigation that could negatively affect customer perception of our business, regardless of whether the allegations are valid or whether we are ultimately found liable. Insurance may not be available on favorable terms, at all, or in sufficient amounts to cover any liabilities with respect to these or other matters. A judgment or other liability in excess of our insurance coverage for any claims could adversely affect our business, financial condition and the results of our operations.

On February 6, 2019, plaintiff Ritu Bharnbhani, M.D., initiated a lawsuit against Innovative Health Solutions, Inc. and others in the United States District Court for the District of Maryland. Plaintiffs Bhambhani and Sudhir Rao subsequently amended the complaint, with the Third Amended Complaint (“Complaint”) containing the most recent set of allegations. The Complaint asserted claims under the RICO Act, as well as of fraudulent misrepresentation, intentional misrepresentation by concealment, and civil conspiracy and sought compensatory damages in excess of $5 million, pre-judgment interest, punitive damages, attorney’s fees, court costs and designation of the case as a class action. The Complaint states that the Company, distributors of the Company’s product, and medical billing and coding consultants allegedly made misrepresentations to the plaintiffs that the Company’s NeuroStim device and related procedures could be billed to, and reimbursed by, Medicare and other insurance payors as a surgically implantable neurostimulator. Plaintiffs claim to have suffered damages when Medicare administrative contractors declined to pay plaintiffs for their use of the device.

On February 11, 2022, the Company filed a motion for summary judgment based upon the plaintiffs not being proper parties to assert claims against the Company. On June 14, 2022, the Court granted the Company’s motion for summary judgment and dismissed the Complaint.

On July 14, 2022, plaintiffs Ritu Bhambhani and Sudhir Rao filed a notice of appeal with the Fourth Circuit Court of Appeals. The Company filed a motion to dismiss. On January 4, 2023, the Court issued an order that stated it was deferring a ruling on the motion to dismiss the appeal and that it would address those arguments at the same time that it addressed the substantive merits of the case. As of May 5, 2023, the parties have submitted their appellate briefs to the Fourth Circuit. No date has been set for either oral argument or for issuance of a decision by the court. While it is too early to predict the ultimate outcome of this matter, we continue to believe we have meritorious defenses, that the dismissal of the Complaint should be upheld, and intend to continue to defend this matter vigorously.

On July 14, 2022, plaintiffs Ritu Bhambhani, LLC; Box Hill Surgery Center, LLC; Pain and Spine Specialists of Maryland, LLC; and SimCare ASC, LLC initiated a lawsuit against the Company and others in the United States District Court for the District of Maryland. The plaintiffs in this lawsuit are business entities owned or partially owned by the plaintiffs that initiated the litigation described above. The Complaint asserted claims under the RICO Act, as well as fraudulent misrepresentation, intentional misrepresentation by concealment, and civil conspiracy and seeks compensatory damages in excess of $75,000, pre-judgment interest, punitive damages, attorney’s fees, and court costs. The Complaint states that the Company, distributors of the Company’s product, and medical billing and coding consultants allegedly made misrepresentations to the plaintiffs that the Company’s NeuroStim device and related procedures could be billed to, and reimbursed by, Medicare and other insurance payors as a surgically implantable neurostimulator. Plaintiffs claim to have suffered damages when Medicare administrative contractors declined to pay plaintiffs for their use of the device.

On September 28, 2022, the Company has filed a motion to dismiss all claims, but no ruling has been issued. No date had been established for the court to rule on that motion. While it is too early to predict the ultimate outcome of this matter, we believe we have meritorious defenses and intend to defend this matter vigorously.

On July 25, 2023, the court entered a scheduling order that set the deadline to file dispositive motions as March 11, 2024.

Schedule of Maturities Operating Lease Liabilities (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Leases [Abstract]
2023	$ 22,268
2024	36,302
2025	28,192
2026	29,038
2027
Total lease payments	115,800
Less: imputed interest	22,904
Total present value of lease payments	$ 92,896	$ 109,594

Property and Equipment

6 Months Ended

Jun. 30, 2023

Property, Plant and Equipment [Abstract]

Property and Equipment

4. Property and Equipment

Property and equipment, net consists of the following:

Schedule of Property And Equipment

	June 30,			December 31,
	2023			2022
Furniture and fixtures	$	87,148		$	87,148
Computer hardware		27,519			15,452
Leasehold improvements		21,064			21,064
Machinery and equipment		282,181			282,181
Total property and equipment		417,912			405,845
Less: accumulated depreciation		(332,651	)		(317,834	)
Property and equipment, net	$	85,261		$	88,011

Depreciation expense was $7,589 and $7,830 for the three months ended June 30, 2023 and June 30, 2022, respectively, and was $14,817 and $15,725 for the six months ended June 30, 2023 and June 30, 2022, respectively.

Intangible Assets (Tables)

6 Months Ended

Jun. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Intangible Assets

Intangible assets, net consists of the following:

Schedule of Intangible Assets

	June 30,			December 31,
	2023			2022
Software Implementation	$	49,815		$	49,815
Patents		32,464			32,463
Patents		10,000			10,000
Patents		1,000			—
Total intangible assets		93,279			92,278
Less: accumulated amortization		(19,963	)		(14,720	)
Intangible assets, net	$	73,316		$	77,558

Retirement Plan

6 Months Ended

Jun. 30, 2023

Retirement Benefits [Abstract]

Retirement Plan

14. Retirement Plan

The Company sponsors a 401(k)-retirement plan for its employees. Employees are eligible to participate in the elective deferral portion of the plan after twelve months and 1,000 hours of service. The Company matches the employee’s contribution up to 3%. The Company can also make an optional profit-sharing contribution to the employee accounts on an annual basis. There was an expense of $9,731 and $8,554 for six months ended June 30, 2023 and 2022, respectively.

- Definition

The entire disclosure for retirement benefits.

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+ Details

Cover - shares	6 Months Ended
Cover - shares	Jun. 30, 2023	Sep. 20, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2023
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-41775
Entity Registrant Name	NEURAXIS, INC.
Entity Central Index Key	0001933567
Entity Tax Identification Number	45-5079684
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	11550 N. Meridian Street
Entity Address, Address Line Two	Suite 325
Entity Address, City or Town	Carmel
Entity Address, State or Province	IN
Entity Address, Postal Zip Code	46032
City Area Code	(812)
Local Phone Number	689-0791
Title of 12(b) Security	Common Stock
Trading Symbol	NRXS
Security Exchange Name	NYSEAMER
Entity Current Reporting Status	No
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	true
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		4,981,349

Schedule of Warrant Activity for Preferred Stock (Details) - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Weighted Average Exercise Price, Outstanding at beginning of period	$ 6.94	$ 6.94
Weighted Average Exercise Price, Outstanding at Ending of period	$ 6.94	$ 6.94
Preferred Stock [Member]
Number of Warrants, Outstanding at beginning of period	144,890
Weighted Average Exercise Price, Outstanding at beginning of period	$ 0.0001
Number of Warrants, Granted		144,890
Weighted Average Exercise Price, granted		$ 0.0001
Number of Warrants, Cancelled Expired
Weighted Average Exercise Price, Cancelled Expired
Number of Warrants, Exercised
Weighted Average Exercise Price, Excercised
Number of Warrants, Outstanding at Ending of period	144,890	144,890
Weighted Average Exercise Price, Outstanding at Ending of period	$ 0.0001	$ 0.0001

Schedule of Fair Value On a Recurring Basis Assets and Liability (Details) - USD ($)	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrant liabilities	$ 3,916,884		$ 2,234,384
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liabilities	2,275,029	$ 1,947,630	1,735,700
Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrant liabilities	3,916,884		2,234,384
Derivative liabilities	2,275,029		1,735,700
Total Liabilities	6,191,913		3,970,084
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrant liabilities
Derivative liabilities
Total Liabilities
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrant liabilities
Derivative liabilities
Total Liabilities
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrant liabilities	3,916,884		2,234,384
Derivative liabilities	2,275,029		1,735,700
Total Liabilities	$ 6,191,913		$ 3,970,084

- Definition

Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes liabilities not subject to a master netting arrangement and not elected to be offset.

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+ Details

Schedule of Disaggregation of Revenue (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Total revenue	$ 646,021	$ 682,581	$ 1,451,131	$ 1,452,848
CANADA
Total revenue	162,700	115,930	375,320	192,905
WISCONSIN
Total revenue	87,600	166,640	198,640	433,620
OHIO
Total revenue		122,600	149,300	252,270
ISRAEL
Total revenue	53,105
FLORIDA
Total revenue	52,580	97,815	97,600	107,375
MACAO
Total revenue	45,020	33,460	94,430	81,260
All Other States [Member]
Total revenue	$ 245,016	$ 146,136	$ 535,841	$ 385,418

- Definition

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

+ References

+ Details

Warrant Liabilities (Tables)

6 Months Ended

Jun. 30, 2023

Warrant Liabilities

Schedule of Changes in Warrant Liabilities

The following are the changes in the warrant liabilities during the quarter ended June 30, 2023 and year ended December 31, 2022.

	Level 1		Level 2		Level 3
Warrant liabilities as of January 1, 2022	$	—	$	—	$	32,102
Addition		—		—		2,808,331
Changes in fair value of warrant liabilities		—		—		(606,049	)
Warrant liabilities as of January 1, 2023		—		—		2,234,384
Addition		—		—		1,541,955
Changes in fair value of warrant liabilities		—		—		(234,807	)
Warrant liabilities as of March 31, 2023		—		—		3,541,532
Addition		—		—		339,302
Changes in fair value of warrant liabilities		—		—		36,050
Warrant liabilities as of June 30, 2023	$	—	$	—	$	3,916,884

Condensed Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Statement [Abstract]
Net Sales	$ 646,021	$ 682,581	$ 1,451,131	$ 1,452,848
Cost of Goods Sold	67,813	79,009	163,713	154,209
Gross Profit	578,208	603,572	1,287,418	1,298,639
Selling Expenses	78,791	127,424	186,723	263,304
Research and Development	109,789	13,665	126,586	58,063
General and Administrative	1,507,169	1,132,065	2,987,923	2,160,161
Operating Loss	(1,117,541)	(669,582)	(2,013,814)	(1,182,889)
Other Income (Expense):
Financing charges		(872,763)	(2,772)	(872,763)
Interest expense	(194,690)	(34,450)	(356,378)	(60,550)
Change in fair value of warrant liability	(36,050)	61,520	198,757	(569,561)
Change in fair value of derivative liability	860		192,157
Amortization of debt discount and issuance cost	(887,937)	(12,944)	(3,550,592)	(12,944)
Extinguishment of debt liabilities			1,129,498
Other income	2	11,689	1,552	11,956
Other expense	(258)		(7,430)
Total other income (expense), net	(1,118,073)	(846,948)	(2,395,208)	(1,503,862)
Net Loss	$ (2,235,614)	$ (1,516,530)	$ (4,409,022)	$ (2,686,751)
Per-share Data
Per-share Data, basic loss per share	$ (1.21)	$ (0.87)	$ (2.39)	$ (1.56)
Per-share Data, diluted loss per share	$ (1.21)	$ (0.87)	$ (2.39)	$ (1.56)
Weighted Average Shares Outstanding
Weighted Average Shares Outstanding, Basic	2,003,322	1,970,054	2,003,322	1,970,054
Weighted Average Shares Outstanding, Diluted	2,003,322	1,970,054	2,003,322	1,970,054

Intangible Assets

6 Months Ended

Jun. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Intangible Assets

5. Intangible Assets

Intangible assets, net consists of the following:

Schedule of Intangible Assets

	June 30,			December 31,
	2023			2022
Software Implementation	$	49,815		$	49,815
Patents		32,464			32,463
Patents		10,000			10,000
Patents		1,000			—
Total intangible assets		93,279			92,278
Less: accumulated amortization		(19,963	)		(14,720	)
Intangible assets, net	$	73,316		$	77,558

Amortization expense was $2,621 and $485 for the three months ended June 30, 2023 and June 30, 2022, respectively, and was $5,243 and $970 for the six months ended June 30, 2023 and June 30, 2022, respectively.

Common Stock and Warrants (Tables)

6 Months Ended

Jun. 30, 2023

Schedule of Warrants outstanding and Exercisable

The following table summarizes the Company’s warrants outstanding and exercisable as of June 30, 2023.

	Number of
	Warrants		Exercise		Expiration
	Outstanding		Price		Date
Brian Hannasch W-01		12,852	$	8.7600	September 18, 2028
Brian Hannasch W-02		40,000	$	0.0050	September 6, 2029
Masimo Corporation PSA-01		144,890	$	0.0001	None
2022 Convertible Notes		353,110	$	5.2500	Various
2023 Convertible Notes		488,828	$	5.2500	Various
		1,039,680

Common Stock [Member]

Schedule of Warrant Activity for Common Stock

The following is a summary of warrant activity for common stock during the periods ended June 30, 2023 and December 31, 2022:

	Number of		Weighted-Avg.		Weighted-Avg.
	Warrants for		Exercise		Remaining
	Common Stock		Price		Contractual Life
Outstanding as of December 31, 2021		52,852	$	2.13		7.45
Granted		353,110		5.25		4.62
Cancelled/Expired		—		—		—
Exercised		—		—		—
Outstanding as of December 31, 2022		405,962	$	4.84		4.85
Granted		488,828	$	5.25		4.80
Cancelled/Expired		—		—		—
Exercised		—		—		—
Outstanding as of June 30, 2023		894,790	$	5.07		4.62

Preferred Stock [Member]

Schedule of Warrant Activity for Preferred Stock

The following is a summary of warrant activity for preferred stock during the periods ended June 30, 2023 and December 31, 2022:

	Number of		Weighted-Avg.
	Warrants for		Exercise
	Preferred Stock		Price
Outstanding as of December 31, 2021		—	$	—
Granted		144,890		0.0001
Cancelled/Expired		—		—
Exercised		—		—
Outstanding as of December 31, 2022		144,890	$	0.0001
Granted		—	$	—
Cancelled/Expired		—		—
Exercised		—		—
Outstanding as of June 30, 2023		144,890	$	0.0001

Summary of Significant Accounting Policies (Policies)

6 Months Ended

Jun. 30, 2023

Accounting Policies [Abstract]

Basis of Presentation

Use of Estimates and Critical Accounting Estimates and Assumptions

Cash and Cash Equivalents

Trade Accounts Receivable

Allowance for Credit Losses

Customer Deposits

Inventories

Deferred Offering Costs

Property and Equipment

Property and equipment are recorded at cost less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the assets.

Depreciation is calculated using the following estimated useful lives:

Schedule of Estimated Useful Lives

	Classification		Years
	Leasehold Improvements		10-20
	Machinery and Equipment		7-10
	Furniture and Fixtures		5-10

Research and Development

Costs for research and development are expensed as incurred. Research and development expenses consist primarily of clinical research studies, and new product development.

Intangible Assets

Amortization expense was $2,621 and $5,243 during the three and six months ended June 30, 2023, respectively, and was $485 and $970 during the three and six months ended June 30, 2022, respectively.

Income Taxes

	Jurisdiction		Open Years for Filed Returns
	Federal		2020 – 2022
	Various States		2020 – 2022

Advertising Cost

Derivative Liabilities

Warrant Liabilities

The Company utilizes a Monte Carlo simulation model for warrants that have an option to convert at a variable number of shares to compute the fair value of the derivative and to mark to market the fair value of the derivative at each balance sheet date. The inputs utilized in the application of the Monte Carlo model included a starting stock price, an expected remaining term of each warrant as of the valuation date, estimated volatility, drift, and a risk-free rate. The Company records the change in the fair value of the derivative as other income or expense in the statements of operations.

Fair Value Measurements

	Level 1 – Quoted prices (unadjusted) for identical unrestricted assets or liabilities in active markets that the reporting entity has the ability to access as of the measurement date.

	Level 2 – Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities: quoted prices in markets that are not active; or financial instruments for which all significant inputs are observable or can be corroborated by observable market date, either directly or indirectly.

	Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. These unobservable inputs reflect that reporting entity’s own assumptions about assumptions that market participants would use in pricing the asset or liability. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value require significant management judgment or estimation.

The following tables provides a summary of the relevant assets and liabilities that are measured at fair value on recurring basis:

Fair Value Measurements as of

June 30, 2023

	Total		(Level 1)		(Level 2)		(Level 3)
Liabilities:
Warrant liabilities	$	3,916,884	$	—	$	—	$	3,916,884
Derivative liabilities	$	2,275,029	$	—	$	—	$	2,275,029
Total Liabilities	$	6,191,913	$	—	$	—	$	6,191,913

Fair Value Measurements as of

December 31, 2022

	Total		(Level 1)		(Level 2)		(Level 3)
Liabilities:
Warrant liabilities	$	2,234,384	$	—	$	—	$	2,234,384
Derivative liabilities	$	1,735,700	$	—	$	—	$	1,735,700
Total Liabilities	$	3,970,084	$	—	$	—	$	3,970,084

The following table shows the valuation methodology and unobservable inputs for Level 3 assets and liabilities measured at fair value on recurring basis as of June 30, 2023 and December 31, 2022:

As of Fair Value

Valuation

Unobservable

June 30 2023

December 31 2022

Methodology

Inputs

Warrant liabilities

3,916,884

2,234,384

Monte Carlo model

Project simulated cash flows

Derivative liabilities

2,275,029

1,735,700

Monte Carlo model

Project simulated cash flows

Basic and Diluted Net Income (Loss) per Share

The Company had the following potentially dilutive common stock equivalents at June 30, 2023 and 2022:

	2023		2022

Convertible Series A Preferred Stock		1,013,270		1,013,270
Convertible Series Seed Preferred Stock		230,954		230,954
Options		1,319,394		1,319,394
Pre-Funded Warrants for Convertible Series A
Preferred Stock		289,779		289,779
Warrants		854,795		154,096
Convertible Bridge Debt		1,285,877		46,029
Totals		4,994,069		3,053,522

The following table shows the calculation of the basic and diluted net loss per share and the effect of preferred stock dividends.

	2023			2022			2023			2022
	For the Three Months Ended June 30,						For the Six Months Ended June 30,
	2023			2022			2023			2022
Numerator
Net loss	$	(2,235,614	)		(1,516,530	)	$	(4,409,022	)		(2,686,751	)
Preferred stock dividends		(190,699	)		(190,699	)		(379,303	)		(379,303	)
		(2,426,313	)		(1,707,229	)		(4,788,325	)		(3,066,054	)
Denominator
Weighted-average shares of common stock
outstanding - basic and diluted		2,003,322			1,970,054			2,003,322			1,970,054
Basic and diluted net loss per share	$	(1.21	)	$	(0.87	)	$	(2.39	)	$	(1.56	)

Stock-Based Compensation

Revenue Recognition

	(i)	identify the contract(s) with a customer;
	(ii)	identify the performance obligations in the contract;
	(iii)	determine the transaction price;
	(iv)	allocate the transaction price to the performance obligations in the contract; and
	(v)	recognize revenue when (or as) the entity satisfies a performance obligation.

The following table disaggregates the Company’s revenue based on the customer’s location by state for the three months ended June 30:

Schedule of Disaggregation of Revenue

	2023			2022
California	$	162,700	Wisconsin	$	166,640
Wisconsin		87,600	Ohio		122,600
Illinois		53,105	California		115,930
Florida		52,580	Florida		97,815
Missouri		45,020	Missouri		33,460
All other states		245,016	All other states		146,136
	$	646,021		$	682,581

The following table disaggregates the Company’s revenue based on the customer’s location by state for the six months ended June 30:

	2023			2022
California	$	375,320	Wisconsin	$	433,620
Wisconsin		198,640	Ohio		252,270
Ohio		149,300	California		192,905
Florida		97,600	Florida		107,375
Missouri		94,430	Missouri		81,260
All other states		535,841	All other states		385,418
	$	1,451,131		$	1,452,848

The following economic factors affect the nature, amount, timing, and uncertainty of the Company’s revenue and cash flows as indicated:

Geographical location of customers: Sales to customers located within the United States represent essentially all of the Company’s sales.

Type of contract: Sales contracts consist of purchase order contracts that tend to be short-term (i.e., less than or equal to one year in duration).

The opening and closing balances of trade receivables, contract assets, and contract liabilities from contracts with customers are as follows:

	Trade Receivables		Contract Assets		Contract Liabilities
Balance 1/1/2022	$	115,301	$	0	$	0
Balance 12/31/22 and 1/1/2023	$	174,399	$	0	$	0
Balance 6/30/2023	$	237,170	$	0	$	0

Company’s Performance Obligations with Customers:

Timing of Satisfaction

The Company typically satisfies its performance obligations as the goods are delivered.

Shipping and handling costs are recorded as general and administrative expenses in the Statement of Operations.

Significant Payment Terms

None of the Company’s contracts have a significant financing component.

Nature

Returns, Refunds, etc.

	●	Refund the price paid for any defective or nonconforming products
	●	Supply and deliver to the customer replacement conforming products
	●	Reimburse the customer for the cost of repairing any defective or nonconforming products

Warranties

In most cases, goods that customers purchase from the Company are covered by manufacturers’ warranties. The Company does not sell warranties separately.

Leases

Impairment of Long-Lived Assets

Concentrations of Credit Risk

The Company’s business activity consists of the sale of medical neuromodulation devices to doctors, clinics, and hospitals across the country.

The table below sets forth the Company’s customers that accounted for greater than 10% of its revenues for the three months ended June 30, 2023 and 2022, respectively.

	2023		Percentage of Sales			2022		Percentage of Sales

Hospital A	$	95,200		15	%	$	131,700		19	%
Hospital B		8,900		1	%		120,800		17	%
Hospital C		138,400		21	%		114,730		16	%
	$	242,500		37	%	$	367,230		52	%

The table below sets forth the Company’s customers that accounted for greater than 10% of its revenues for the six months ended June 30, 2023 and 2022, respectively.

	2023		Percentage of Sales			2022		Percentage of Sales

Hospital A	$	185,550		13	%	$	370,000		25	%
Hospital B		291,420		20	%		243,000		16	%
Hospital C		131,100		9	%		188,205		13	%
	$	608,070		42	%	$	801,205		54	%

Going Concern

Recently Issued Accounting Pronouncements

Schedule of Estimated Useful Lives (Details)	Jun. 30, 2023
Leasehold Improvements [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	10 years
Leasehold Improvements [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	20 years
Machinery and Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	7 years
Machinery and Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	10 years
Furniture and Fixtures [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	5 years
Furniture and Fixtures [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful lives	10 years

Schedule of Warrant Activity for Common Stock (Details) - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Weighted Average Exercise Price, Outstanding at beginning of period	$ 6.94	$ 6.94
Weighted Average Remaining Contractual Life - Warrants, Outstanding at Ending of period	6 years 2 months 12 days	6 years 8 months 8 days	7 years 8 months 8 days
Weighted Average Exercise Price, Outstanding at Ending of period	$ 6.94	$ 6.94	$ 6.94
Common Stock [Member]
Number of Warrants, Outstanding at beginning of period	405,962	52,852
Weighted Average Exercise Price, Outstanding at beginning of period	$ 4.84	$ 2.13
Weighted Average Remaining Contractual Life - Warrants, Outstanding at Ending of period	4 years 7 months 13 days	4 years 10 months 6 days	7 years 5 months 12 days
Number of Warrants, Granted	488,828	353,110
Weighted Average Exercise Price, granted	$ 5.25	$ 5.25
Weighted Average Remaining Contractual Life - Warrants Granted		4 years 7 months 13 days
Number of Warrants, Cancelled Expired
Weighted Average Exercise Price, Cancelled Expired
Number of Warrants, Exercised
Weighted Average Exercise Price, Excercised
Weighted Average Remaining Contractual Life - Warrants Granted	4 years 9 months 18 days
Number of Warrants, Outstanding at Ending of period	894,790	405,962	52,852
Weighted Average Exercise Price, Outstanding at Ending of period	$ 5.07	$ 4.84	$ 2.13

Related Party Transactions (Tables)

6 Months Ended

Jun. 30, 2023

Schedule of Related Party Transactions

Schedule of Related Party Transactions

	Loan			Interest			Interest
June 30, 2023	Receivable			Receivable			Income
Shareholder 1	$	506,400		$	58,161		$	11,091
Shareholder 2		506,400			58,027			11,091
		1,012,800			116,188			22,182
Allowance for Collection Risk		(1,012,800	)		(116,188	)		(22,182	)
Net Balance	$	—		$	—		$	—

	Loan			Interest			Interest
December 31, 2022	Receivable			Receivable			Income
Shareholder 1	$	506,400		$	47,071		$	11,523
Shareholder 2		506,400			46,936			11,523
		1,012,800			94,007			23,046
Allowance for Collection Risk		(1,012,800	)		(94,007	)		(23,046	)
Net Balance	$	—		$	—		$	—

								Interest &
			Interest			Loan		Service Fee		Interest
June 30, 2023	Due Date		Rate			Balance		Accrued		Paid
Shareholder 1		June, 2019		15.00	%	$	20,051	$	9,664	$	—
Shareholder 1		June, 2019		15.00	%		38,000		26,331		—
Other Convertibles		Various		5.00	%		—		66,648		—
Total						$	58,051	$	102,643	$	—

								Interest &
			Interest			Loan		Service Fee		Interest
December 31, 2022	Due Date		Rate			Balance		Accrued		Paid
Shareholder 1		June, 2019		15.00	%	$	20,051	$	8,161	$	—
Shareholder 1		June, 2019		15.00	%		38,000		23,481		—
Other Convertibles		Various		5.00	%		—		66,648		—
Total						$	58,051	$	98,290	$	—

Property and Equipment (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
Property and Equipment (Details Narrative) - USD ($)	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 7,589	$ 7,830	$ 14,817	$ 15,725

Schedule of Operating Leases (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Leases [Abstract]
Operating lease right-of-use assets	$ 85,823	$ 101,382
Other current liabilities	41,261	33,395
Operating lease liabilities	51,635	76,199
Total	$ 92,896	$ 109,594
Weighted average remaining lease term (in years)	3 years 9 months	4 years
Weighted average discount rate	15.00%	15.00%

Stock Options and Awards (Details Narrative) - USD ($)	6 Months Ended
Stock Options and Awards (Details Narrative) - USD ($)	Jun. 30, 2023	Jun. 30, 2022
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Unrecognized compensation expense	$ 0
General and Administrative Expense [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	$ 0	$ 24,121

Schedule of Changes in Derivative Liabilities (Details) - USD ($)	3 Months Ended		12 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Fair Value, Inputs, Level 1 [Member]
Platform Operator, Crypto-Asset [Line Items]
Derivative liabilities, Beginning balance
Addition
Changes in fair value of Derivative liabilities
Extinguishment of Derivative liabilities
Derivative liabilities, Ending balance
Fair Value, Inputs, Level 2 [Member]
Platform Operator, Crypto-Asset [Line Items]
Derivative liabilities, Beginning balance
Addition
Changes in fair value of Derivative liabilities
Extinguishment of Derivative liabilities
Derivative liabilities, Ending balance
Fair Value, Inputs, Level 3 [Member]
Platform Operator, Crypto-Asset [Line Items]
Derivative liabilities, Beginning balance	1,947,630	1,735,700
Addition	328,259	1,532,725	2,449,689
Changes in fair value of Derivative liabilities	(860)	(191,297)	(713,989)
Extinguishment of Derivative liabilities		(1,129,498)
Derivative liabilities, Ending balance	$ 2,275,029	$ 1,947,630	$ 1,735,700

- Definition

+ References

+ Details

Schedule of Basic and Diluted Net Loss Per Share (Details) - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022
Accounting Policies [Abstract]
Net Loss	$ (2,235,614)	$ (2,173,408)	$ (1,516,530)	$ (1,170,221)	$ (4,409,022)	$ (2,686,751)
Preferred stock dividends	(190,699)		(190,699)		(379,303)	(379,303)
Net income (loss) available to common stockholders	$ (2,426,313)		$ (1,707,229)		$ (4,788,325)	$ (3,066,054)
Weighted Average Shares Outstanding, Basic	2,003,322		1,970,054		2,003,322	1,970,054
Weighted Average Shares Outstanding, Diluted	2,003,322		1,970,054		2,003,322	1,970,054
Per-share Data, basic loss per share	$ (1.21)		$ (0.87)		$ (2.39)	$ (1.56)
Per-share Data, diluted loss per share	$ (1.21)		$ (0.87)		$ (2.39)	$ (1.56)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-3

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482635/260-10-55-15

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (e)(4)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480175/815-40-65-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480175/815-40-65-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-7

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-2

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 60B
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-4

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

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+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

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+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

- Definition

Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.

+ References

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+ Details

Schedule of Accrued Expenses (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Wages	$ 561,772	$ 523,003
Employee benefits	26,286	16,555
Commissions	89,199
Capital raise fees	(3,250)	88,259
Property taxes	866	777
Interest	463,512	173,826
Related party interest	35,996	31,642
Total accrued expenses	$ 1,174,381	$ 834,062

Stock Options and Awards

6 Months Ended

Jun. 30, 2023

Share-Based Payment Arrangement [Abstract]

Stock Options and Awards

11. Stock Options and Awards

The following is a summary of stock option activity for the periods ended June 30, 2023 and December 31, 2022:

Schedule of Stock Option Activity

			Weighted Avg.
			Remaining
	Number of		Contractual Life		Weighted Avg.		Aggregate
	Options		(in years)		Exercise Price		Intrinsic Value
Outstanding as of December 31, 2021		1,319,394		7.69	$	6.94	$	—
Granted		—
Forfeited		—
Cancelled/Expired		—
Exercised		—
Outstanding as of December 31, 2022		1,319,394		6.69	$	6.94	$	—
Granted		—
Forfeited		—
Cancelled/Expired		—
Exercised		—
Outstanding as of June 30, 2023		1,319,394		6.20	$	6.94	$	—
Vested and Exercisable as of June 30, 2023		1,319,394		6.20	$	6.94	$	—

Stock-based compensation expense is classified in the Company’s statements of operations as general and administrative expense. The amounts were $0 and $24,121 for the six months ended June 30, 2023 and 2022, respectively. As of June 30, 2023, there was no unrecognized compensation expense related to unvested options granted under the Company’s share-based compensation plans.

Stock Options and Awards (Tables)

6 Months Ended

Jun. 30, 2023

Share-Based Payment Arrangement [Abstract]

Schedule of Stock Option Activity

The following is a summary of stock option activity for the periods ended June 30, 2023 and December 31, 2022:

Schedule of Stock Option Activity

			Weighted Avg.
			Remaining
	Number of		Contractual Life		Weighted Avg.		Aggregate
	Options		(in years)		Exercise Price		Intrinsic Value
Outstanding as of December 31, 2021		1,319,394		7.69	$	6.94	$	—
Granted		—
Forfeited		—
Cancelled/Expired		—
Exercised		—
Outstanding as of December 31, 2022		1,319,394		6.69	$	6.94	$	—
Granted		—
Forfeited		—
Cancelled/Expired		—
Exercised		—
Outstanding as of June 30, 2023		1,319,394		6.20	$	6.94	$	—
Vested and Exercisable as of June 30, 2023		1,319,394		6.20	$	6.94	$	—

Derivative Liabilities (Details Narrative)	Jun. 30, 2023
Measurement Input, Share Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability, measurement input	7.91
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability, measurement input	70
Measurement Input, Risk Free Interest Rate [Member] \| Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability, measurement input	3.46
Measurement Input, Risk Free Interest Rate [Member] \| Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability, measurement input	5.47
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability, measurement input	0

Notes Payable (Details Narrative)					3 Months Ended		4 Months Ended	6 Months Ended			12 Months Ended
Notes Payable (Details Narrative)	May 24, 2023 USD ($)	Mar. 16, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 19, 2022 USD ($) $ / shares	Jun. 30, 2023 USD ($) $ / shares shares	Jun. 30, 2022 USD ($)	Jun. 30, 2023 USD ($) $ / shares shares	Jun. 30, 2023 USD ($) $ / shares shares	Nov. 30, 2022 USD ($) $ / shares shares	Jun. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Jun. 30, 2024 USD ($)	Mar. 31, 2023 USD ($) $ / shares	Feb. 15, 2023 USD ($)	Sep. 16, 2022 USD ($)	Apr. 13, 2022 USD ($)	Dec. 16, 2021 USD ($)
Short-Term Debt [Line Items]
Minimum principal payment					$ 87,524		$ 87,524	$ 87,524
Debt Instrument, Convertible, Conversion Ratio								80
Warrant exercise price \| $ / shares					$ 0.01		$ 0.01	$ 0.01
Fair value of warrants					$ 36,050	$ (61,520)		$ (198,757)		$ 569,561
Fair value of embedded derivative					4,316,047		$ 4,316,047	4,316,047
Embedded derivative warrant liability					4,693,703		4,693,703	4,693,703
Debt discount			$ 3,327,213		4,421,424		4,421,424	4,421,424			$ 3,327,213
Financing fees			2,324,988
Debt discount								3,649,528
Accrued interest			173,826		463,512		463,512	463,512			173,826
Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Accrued interest			107,544		$ 289,319		$ 289,319	$ 289,319			107,544
Minimum [Member]
Short-Term Debt [Line Items]
Interest rate					73.857%		73.857%	73.857%
Maximum [Member]
Short-Term Debt [Line Items]
Interest rate					2149.621%		2149.621%	2149.621%
Accredited Investors [Member]
Short-Term Debt [Line Items]
Debt instrument gross			3,555,556								3,555,556
Net proceeds of debt											3,070,000
Investors [Member]
Short-Term Debt [Line Items]
Promissory note			10,395,941								10,395,941
Debt discount			8,070,952								8,070,952
Forecast [Member]
Short-Term Debt [Line Items]
Minimum principal payment													$ 148,062
Convertible Promissory Note [Member]
Short-Term Debt [Line Items]
Interest rate					12.00%		12.00%	12.00%
Debt warrant conversion, description							a five-year warrant to purchase common stock equal to fifty percent (50%) of the shares into which the 2023 Convertible Notes can be converted into at issuance.
Debt Instrument, Convertible, Conversion Ratio								0.25
Convertible Promissory Note [Member] \| Common Stock [Member]
Short-Term Debt [Line Items]
Debt instrument discount rate					30.00%		30.00%	30.00%
Convertible Promissory Note [Member] \| Accredited Investors [Member]
Short-Term Debt [Line Items]
Debt instrument gross					$ 4,733,333		$ 4,733,333	$ 4,733,333
Net proceeds of debt								3,828,000
2022 Convertible Notes [Member]
Short-Term Debt [Line Items]
Interest rate				12.00%
Debt instrument term									1 year
Debt instrument gross				$ 200,000					$ 3,333,333
Net proceeds of debt				$ 222,222					$ 2,870,000
Debt instrument discount rate				10.00%
Debt warrant conversion, description							a five-year warrant to purchase common stock equal to one hundred percent (100%) of the shares into which the 2022 Convertible Notes can be converted into at issuance.
Debt accrued interest, description									a Convertible Promissory Note that accrues interest at the greater of Prime rate plus 8.5% or 12%.
Conversion price \| $ / shares				$ 9.44
Warrant exercise price \| $ / shares									$ 11.80
Warrant discount rate									0.125
2022 Convertible Notes [Member] \| Minimum [Member]
Short-Term Debt [Line Items]
Conversion price \| $ / shares									$ 9.44
2022 Convertible Notes [Member] \| Maximum [Member]
Short-Term Debt [Line Items]
Debt instrument discount rate									30.00%
2022 Convertible Notes [Member] \| Common Stock [Member]
Short-Term Debt [Line Items]
Debt instrument discount rate									10.00%
Common stock issued \| shares									35,318
Fair value of warrants									$ 4,789
Offering costs									$ 130,000
2023 Convertible Notes [Member]
Short-Term Debt [Line Items]
Interest rate														8.00%
Notes payable														$ 2,650,000
Debt instrument discount rate														27.50%
Conversion price \| $ / shares														$ 4.35
Investors [Member]
Short-Term Debt [Line Items]
Promissory note remaining balance								4,421,424
Exchange Listing LLC [Member] \| Promissory Note [Member]
Short-Term Debt [Line Items]
Promissory note															$ 52,600
Interest rate															1.00%
Notes payable															$ 3,000,000
Channel Partners Capital [Member]
Short-Term Debt [Line Items]
Promissory note	$ 107,231		$ 202,834								$ 202,834					$ 122,000		$ 250,000
Interest rate		40.856%
Notes payable					$ 235,586		$ 235,586	235,586
Debt instrument term		455 days
Debt instrument periodic payment		$ 4,923.08
Debt instrument maturity date	Aug. 22, 2024	Mar. 16, 2023
Principal outstanding												$ 244,048
Principal balance back	$ 250,000															$ 250,000
Signature Bank [Member]
Short-Term Debt [Line Items]
Escrow fee																	$ 6,000
Alexander Capital LP [Member] \| Warrant [Member]
Short-Term Debt [Line Items]
Fees received								$ 338,250
Warrant shares \| shares					94,370		94,370	94,370

Retirement Plan (Details Narrative) - USD ($)	6 Months Ended
Retirement Plan (Details Narrative) - USD ($)	Jun. 30, 2023	Jun. 30, 2022
Retirement Benefits [Abstract]
Employee contribution percentage	3.00%
Profit sharing contribution expenses	$ 9,731	$ 8,554

Schedule of Related Party Loans payable to shareholder (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Loan payable	$ 58,051	$ 58,051
Interest payable	102,643	98,290
Interest payable
Share Holder [Member]
Short-Term Debt [Line Items]
Due date	June, 2019	June, 2019
Debt instrument percentage	15.00%	15.00%
Loan payable	$ 20,051	$ 20,051
Interest payable	9,664	8,161
Interest payable
Share Holder One [Member]
Short-Term Debt [Line Items]
Due date	June, 2019	June, 2019
Debt instrument percentage	15.00%	15.00%
Loan payable	$ 38,000	$ 38,000
Interest payable	26,331	23,481
Interest payable
Other Convertibles [Member]
Short-Term Debt [Line Items]
Due date	Various	Various
Debt instrument percentage	5.00%	5.00%
Interest payable	$ 66,648	$ 66,648
Interest payable

Derivative Liabilities

6 Months Ended

Jun. 30, 2023

Disclosure Text Block [Abstract]

Derivative Liabilities

13. Derivative Liabilities

The Company has identified derivative instruments arising from the conversion shares discussed in the Convertible Notes section of note 6 as of June 30, 2023 and December 31, 2022.

The Company utilizes a Monte Carlo simulation model for commitment shares that have an option to convert at a variable number of shares to compute the fair value of the derivative and to mark to market the fair value of the derivative at each balance sheet date. The inputs utilized in the application of the Monte Carlo model included a starting stock price of $7.91 per share, an expected remaining term of each warrant as of the valuation date, estimated volatility of 70%, drift, and a risk-free rate ranging from 3.46% to 5.47%.

Risk-free interest rate: The Company uses the risk-free interest rate of a U.S. Treasury Note adjusted to be on a continuous return basis to align with the Black-Scholes option-pricing model.

Dividend yield: The Company uses a 0% expected dividend yield as the Company has not paid dividends to date and does not anticipate declaring dividends in the near future.

Volatility: The Company calculates the expected volatility based on comparable company’s historical stock prices with a look back period commensurate with the period to maturity.

Expected term: The Company’s remaining term is based on the remaining contractual maturity of the warrants.

The following are the changes in the warrant liabilities during the quarter ended June 30, 2023 and year ended December 31, 2022.

	Level 1		Level 2		Level 3
Derivative liabilities as of January 1, 2022	$	—	$	—	$	—
Addition		—		—		2,449,689
Changes in fair value of Derivative liabilities		—		—		(713,989	)
Derivative liabilities as of January 1, 2023		—		—		1,735,700
Addition		—		—		1,532,725
Changes in fair value of Derivative liabilities		—		—		(191,297	)
Extinguishment of Derivative liabilities		—		—		(1,129,498	)
Derivative liabilities as of March 31, 2023		-		-		1,947,630
Addition		—		—		328,259
Changes in fair value of Derivative liabilities		—		—		(860	)
Derivative liabilities as of June 30, 2023	$	—	$	—	$	2,275,029

Schedule of Unobservable Inputs for Level 3 Assets and Liabilities (Details) - USD ($)	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Platform Operator, Crypto-Asset [Line Items]
Warrant liabilities	$ 3,916,884		$ 2,234,384
Fair Value, Recurring [Member]
Platform Operator, Crypto-Asset [Line Items]
Warrant liabilities	3,916,884		2,234,384
Derivative liabilities	2,275,029		1,735,700
Fair Value, Inputs, Level 3 [Member]
Platform Operator, Crypto-Asset [Line Items]
Derivative liabilities	2,275,029	$ 1,947,630	1,735,700
Fair Value, Inputs, Level 3 [Member] \| Fair Value, Recurring [Member]
Platform Operator, Crypto-Asset [Line Items]
Warrant liabilities	3,916,884		2,234,384
Derivative liabilities	$ 2,275,029		$ 1,735,700

- Definition

+ References

+ Details

Property and Equipment (Tables)

6 Months Ended

Jun. 30, 2023

Property, Plant and Equipment [Abstract]

Schedule of Property And Equipment

Property and equipment, net consists of the following:

Schedule of Property And Equipment

	June 30,			December 31,
	2023			2022
Furniture and fixtures	$	87,148		$	87,148
Computer hardware		27,519			15,452
Leasehold improvements		21,064			21,064
Machinery and equipment		282,181			282,181
Total property and equipment		417,912			405,845
Less: accumulated depreciation		(332,651	)		(317,834	)
Property and equipment, net	$	85,261		$	88,011

Leases

6 Months Ended

Jun. 30, 2023

Leases [Abstract]

Leases

8. Leases

The Company’s leases are comprised of operating leases for office space. At the inception of the lease, the Company determines whether the lease contract conveys the right to control the use of identified property for a period of time in exchange for consideration. Leases are classified as operating or finance leases at the commencement date of the lease. Operating leases are recorded as operating lease right-of-use assets, other current liabilities, and operating lease liabilities in the Balance Sheets. The Company did not have any finance leases at June 30, 2023 and December 31, 2022.

The Company had three leases primarily consisting of office space in Versailles and Carmel Indiana. Two of the leases in Versailles started January 1, 2017. Both have an initial term of five years with an option for an additional five-year term. The monthly lease payments for these leases are $550 and $1,600 with a 3% per annum increase starting with the optional five-year term. The lease in Carmel started March 1, 2016. The initial term is five years and three months with an option for an additional three-year term. The monthly lease payment started at $1,472 with an annual increase of approximately 2.7%. On December 16, 2020, the Company entered into an amendment of the Carmel lease that extended the initial term by two years.

Operating lease right-of-use assets and liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. As the implicit interest rate is generally not readily determinable, the Company uses an incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. The incremental borrowing rate reflects the estimated rate of interest that the Company would pay to borrow on a collateralized basis over a similar economic environment. Lease expense for the operating lease is recognized on a straight-line basis over the lease term.

Leases may include renewal options, and the renewal option is included in the lease term if the Company concludes that it is reasonably certain that the option will be exercised. Certain leases may contain rent escalation clauses, either fixed or adjusted periodically for inflation of market rates, that are factored into the calculation of lease payments to the extent they are fixed and determinable at lease inception. The Company also has variable lease payments that do not depend on a rate or index, primarily for items such as common area maintenance and real estate taxes, which are recorded as expenses when incurred.

For the periods ended June 30, 2023 and December 31, 2022, the Company recognized $23,704 and $47,571 of operating lease expense, including short-term lease expense and variable lease costs, which are immaterial.

The following table presents information related to the Company’s operating leases:

Schedule of Operating Leases

	June 30, 2023			December 31, 2022
Operating lease right-of-use assets	$	85,823		$	101,382
Other current liabilities		41,261			33,395
Operating lease liabilities		51,635			76,199
Total	$	92,896		$	109,594
Weighted-average remaining lease term (in years)		3.75			4.00
Weighted-average discount rate		15.0	%		15.0	%

As of June 30, 2023, the maturities of the Company’s operating lease liabilities were as follows:


2023	$	22,268
2024		36,302
2025		28,192
2026		29,038
2027		—
Total lease payments		115,800
Less: imputed interest		22,904
Total present value of lease payments	$	92,896

Basis of Presentation, Organization and Other Matters (Details Narrative) - $ / shares	Jan. 10, 2023	Sep. 07, 2021	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Sep. 09, 2021	Sep. 08, 2021	Sep. 06, 2021
Description of stock split	2-for-1 reverse stock split	4-for-1 stock split
Common stock, shares authorized		10,800,000	100,000,000	100,000,000	100,000,000	13,400,000	10,800,000	2,700,000
Description of reverse stock split	1-for-2 reverse stock split
Common stock, par value			$ 0.001	$ 0.001
Preferred stock, shares authorized			1,120,000
Preferred stock, par value			$ 0.001
Convertible Series A Preferred stock [Member]
Preferred stock, shares authorized			1,000,000	1,000,000
Preferred stock, par value			$ 0.001	$ 0.001
Convertible Series Seed Preferred Stock [Member]
Preferred stock, shares authorized			120,000	120,000
Preferred stock, par value			$ 0.001	$ 0.001

Schedule of Stock Option Activity (Details) - USD ($)	6 Months Ended	12 Months Ended
Schedule of Stock Option Activity (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
Number of Options, Outstanding, Beginning balance	1,319,394	1,319,394
Weighted Average Remaining Contractual Life (in years), Outstanding	6 years 2 months 12 days	6 years 8 months 8 days	7 years 8 months 8 days
Weighted Average Exercise Price, Outstanding at beginning of period	$ 6.94	$ 6.94
Aggregate Intrinsic Value, Outstanding, Beginning balance
Number of Options, Granted
Number of Options, Forfeited
Number of Options, Cancelled/Expired
Number of Options, Exercised
Number of Options, Outstanding, Ending balance	1,319,394	1,319,394	1,319,394
Weighted Average Exercise Price, Outstanding at Ending of period	$ 6.94	$ 6.94	$ 6.94
Aggregate Intrinsic Value, Outstanding, Ending balance
Number of Options, Vested and Exercisable, Ending balance	1,319,394
Weighted Average Remaining Contractual Life (in years), Vested and Exercisable	6 years 2 months 12 days
Weighted Average Exercise Price, Vested and Exercisable, Ending balance	$ 6.94
Aggregate Intrinsic Value, Vested and Exercisable, Ending balance

Schedule of Related Party Transactions (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Loan Receivable	$ 1,012,800	$ 1,012,800
Interest Receivable	116,188	94,007
Interest Income	22,182	23,046
Interest Receivable	(1,128,989)
Loan Receivable
Interest Receivable
Interest Income
Share Holder One [Member]
Related Party Transaction [Line Items]
Loan Receivable	506,400	506,400
Interest Receivable	58,161	47,071
Interest Income	11,091	11,523
Share Holder Two [Member]
Related Party Transaction [Line Items]
Loan Receivable	506,400	506,400
Interest Receivable	58,027	46,936
Interest Income	11,091	11,523
Related Party [Member]
Related Party Transaction [Line Items]
Loan Receivable	506,400
Loan Receivable	(1,012,800)	(1,012,800)
Interest Receivable	(116,188)	(94,007)
Interest Income	(22,182)	23,046
Interest Income	$ 22,182	$ (23,046)