LANTERN PHARMA INC., 10-Q filed on 5/9/2024
Quarterly Report
v3.24.1.u1
Cover - shares
3 Months Ended
Mar. 31, 2024
May 03, 2024
Cover [Abstract]    
Document Type 10-Q  
Amendment Flag false  
Document Quarterly Report true  
Document Transition Report false  
Document Period End Date Mar. 31, 2024  
Document Fiscal Period Focus Q1  
Document Fiscal Year Focus 2024  
Current Fiscal Year End Date --12-31  
Entity File Number 001-39318  
Entity Registrant Name Lantern Pharma Inc.  
Entity Central Index Key 0001763950  
Entity Tax Identification Number 46-3973463  
Entity Incorporation, State or Country Code DE  
Entity Address, Address Line One 1920 McKinney Avenue  
Entity Address, Address Line Two 7th Floor  
Entity Address, City or Town Dallas  
Entity Address, State or Province TX  
Entity Address, Postal Zip Code 75201  
City Area Code (972)  
Local Phone Number 277-1136  
Title of 12(b) Security Common Stock, $0.0001 par value  
Trading Symbol LTRN  
Security Exchange Name NASDAQ  
Entity Current Reporting Status Yes  
Entity Interactive Data Current Yes  
Entity Filer Category Non-accelerated Filer  
Entity Small Business true  
Entity Emerging Growth Company true  
Elected Not To Use the Extended Transition Period true  
Entity Shell Company false  
Entity Common Stock, Shares Outstanding   10,758,805
v3.24.1.u1
Condensed Consolidated Balance Sheets - USD ($)
Mar. 31, 2024
Dec. 31, 2023
CURRENT ASSETS    
Cash and cash equivalents $ 18,357,944 $ 21,937,749
Marketable securities 19,999,910 19,364,923
Prepaid expenses & other current assets 1,113,007 2,038,653
Total current assets 39,470,861 43,341,325
Property and equipment, net 50,283 52,127
Operating lease right-of-use assets 187,211 228,295
Other assets 25,869 25,869
TOTAL ASSETS 39,734,224 43,647,616
CURRENT LIABILITIES    
Accounts payable and accrued expenses 3,775,423 2,505,211
Operating lease liabilities, current 178,023 172,975
Total current liabilities 3,953,446 2,678,186
Operating lease liabilities, net of current portion 15,561 61,496
TOTAL LIABILITIES 3,969,007 2,739,682
COMMITMENTS AND CONTINGENCIES (NOTE 4)
STOCKHOLDERS’ EQUITY    
Preferred Stock (1,000,000 authorized at March 31, 2024 and December 31, 2023; $.0001 par value) (Zero shares issued and outstanding at March 31, 2024 and December 31, 2023)
Common Stock (25,000,000 authorized at March 31, 2024 and December 31, 2023; $.0001 par value) (10,758,805 shares and 10,721,192 shares issued and outstanding at March 31, 2024 and December 31, 2023, respectively) 1,076 1,072
Additional paid-in capital 96,447,495 96,258,726
Accumulated other comprehensive income (loss) 1,860 (107,460)
Accumulated deficit (60,685,214) (55,244,404)
Total stockholders’ equity 35,765,217 40,907,934
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY $ 39,734,224 $ 43,647,616
v3.24.1.u1
Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares
Mar. 31, 2024
Dec. 31, 2023
Statement of Financial Position [Abstract]    
Preferred stock, shares authorized 1,000,000 1,000,000
Preferred stock, par value $ 0.0001 $ 0.0001
Preferred stock, shares issued 0 0
Preferred stock, shares outstanding 0 0
Common stock, shares authorized 25,000,000 25,000,000
Common stock, par value $ 0.0001 $ 0.0001
Common stock, shares issued 10,758,805 10,721,192
Common stock, shares outstanding 10,758,805 10,721,192
v3.24.1.u1
Condensed Consolidated Statements of Operations (Unaudited) - USD ($)
3 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Operating expenses:    
General and administrative $ 1,481,215 $ 1,733,321
Research and development 4,250,786 2,552,947
Total operating expenses 5,732,001 4,286,268
Loss from operations (5,732,001) (4,286,268)
Interest income 200,950 133,782
Other income, net 90,241 284,721
NET LOSS $ (5,440,810) $ (3,867,765)
Net loss per share of common shares, basic $ (0.51) $ (0.36)
Net loss per share of common shares, diluted $ (0.51) $ (0.36)
Weighted-average number of common shares outstanding, basic 10,742,797 10,857,040
Weighted-average number of common shares outstanding, diluted 10,742,797 10,857,040
v3.24.1.u1
Condensed Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($)
3 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Income Statement [Abstract]    
NET LOSS $ (5,440,810) $ (3,867,765)
Other comprehensive income    
Unrealized gain on available-for-sale securities 43,946 50,773
Unrealized gain on foreign currency translation 65,374 20,936
Other comprehensive income 109,320 71,709
Comprehensive loss $ (5,331,490) $ (3,796,056)
v3.24.1.u1
Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)
Preferred Stock [Member]
Common Stock [Member]
Additional Paid-in Capital [Member]
AOCI Attributable to Parent [Member]
Retained Earnings [Member]
Total
Balance at Dec. 31, 2022 $ 1,086 $ 95,691,194 $ (371,386) $ (39,282,870) $ 56,038,024
Balance, shares at Dec. 31, 2022 10,857,040        
Stock-based compensation 333,530 333,530
Net loss (3,867,765) (3,867,765)
Other comprehensive income 71,709 71,709
Balance at Mar. 31, 2023 $ 1,086 96,024,724 (299,677) (43,150,635) 52,575,498
Balance, shares at Mar. 31, 2023 10,857,040        
Balance at Dec. 31, 2023 $ 1,072 96,258,726 (107,460) (55,244,404) 40,907,934
Balance, shares at Dec. 31, 2023 10,721,192        
Stock-based compensation 134,057 134,057
Net loss (5,440,810) (5,440,810)
Other comprehensive income 109,320 109,320
Common stock issued from warrant exercises $ 4 54,712 54,716
Common stock issued from warrant exercise, shares   37,613        
Balance at Mar. 31, 2024 $ 1,076 $ 96,447,495 $ 1,860 $ (60,685,214) $ 35,765,217
Balance, shares at Mar. 31, 2024 10,758,805        
v3.24.1.u1
Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended
Mar. 31, 2024
Mar. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES    
Net loss $ (5,440,810) $ (3,867,765)
Adjustments to reconcile net loss to cash used in operating activities:    
Depreciation and amortization 4,061 3,418
Non-cash lease adjustments 41,084 40,025
Stock-based compensation 134,057 333,530
Accretion of discounts on available for sale debt securities, net (34,069) (60,018)
Foreign currency remeasurement loss 99,338 38,194
Realized loss on redemptions of available for sale debt securities 929 37,960
Unrealized gain on equity securities (3,950) (42,150)
Changes in assets and liabilities:    
Prepaid expenses and other current assets 901,017 (117,638)
Accounts payable and accrued expenses 1,270,707 (67,300)
Operating lease liabilities (40,887) (40,332)
Other assets (15,080)
Net cash flows used in operating activities (3,068,523) (3,757,156)
INVESTING ACTIVITIES    
Purchase of property and equipment (2,217) (8,876)
Purchases of marketable securities (6,012,284) (3,102,001)
Redemptions of marketable securities 5,458,333 2,150,000
Net cash flows used in investing activities (556,168) (960,877)
FINANCING ACTIVITIES    
Proceeds from warrant exercises 54,716
Net cash flows provided by financing activities 54,716
Effect of foreign exchange rates on cash (9,830) (4,983)
CHANGE IN CASH, CASH EQUIVALENTS, AND RESTRICTED CASH FOR THE PERIOD (3,579,805) (4,723,016)
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, BEGINNING OF PERIOD 21,937,749 37,742,966
CASH, CASH EQUIVALENTS AND RESTRICTED CASH 18,357,944 33,019,950
RECONCILIATION OF CASH, CASH EQUIVALENTS AND RESTRICTED CASH TO THE CONSOLIDATED BALANCE SHEETS:    
Cash and cash equivalents 18,357,944 32,478,770
Restricted cash 541,180
Non-cash investing and financing activities    
Operating lease right-of-use asset acquired through operating lease liability 48,811
Remeasurement of operating lease right-of-use asset and operating lease liability 198,847
Unrealized gain on available-for-sale debt securities $ 43,946 $ 50,773
v3.24.1.u1
Organization, Principal Activities, and Basis of Presentation
3 Months Ended
Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Organization, Principal Activities, and Basis of Presentation

Note 1. Organization, Principal Activities, and Basis of Presentation

 

Lantern Pharma Inc., and Subsidiaries (the “Company”) is a clinical stage biopharmaceutical company, focused on leveraging artificial intelligence (“A.I.”), machine learning and biomarker data to streamline the drug development process and to identify the patients that will benefit from its targeted oncology therapies. The Company’s portfolio of therapies consists of small molecule drug candidates that others have tried, but failed, to develop into an approved commercialized drug, as well as new compounds that it is developing with the assistance of its A.I. platform and its biomarker driven approach. The Company’s A.I. platform, known as RADR®, uses big data analytics (combining molecular data, drug efficacy data, data from historical studies, data from scientific literature, phenotypic data from trials and publications, and mechanistic pathway data) and machine learning. The Company’s data-driven, genomically-targeted and biomarker-driven approach allows it to pursue a transformational drug development strategy that identifies, rescues or develops, and advances potential small molecule drug candidates.

 

Lantern Pharma Inc. was incorporated under the laws of the state of Texas on November 7, 2013, and thereafter reincorporated in the state of Delaware on January 15, 2020. The Company’s principal operations are located in Texas. The Company formed a wholly owned subsidiary, Lantern Pharma Limited, in the United Kingdom in July 2017 and a wholly owned subsidiary, Lantern Pharma Australia Pty Ltd, in Australia in September 2021. In January 2023, the Company formed a wholly owned subsidiary, Starlight Therapeutics Inc. (“Starlight”), to continue with advancing the development of drug candidate LP-184’s central nervous system (CNS) and brain cancer indications.

 

Since inception, the Company has devoted substantially all its activity to advancing research and development, including efforts in connection with preclinical studies, clinical trials and development of its RADR® platform. This now includes three lead drug candidates and an Antibody Drug Conjugate (ADC) program directed towards 11 disclosed therapeutic targets:

 

  LP-300 (Tavocept), which we are advancing in a Phase 2 clinical trial, the Harmonic trial, focused on never smokers with advanced non-small cell lung cancer;
     
  LP-184, which we are advancing in a Phase 1 clinical trial and has potential for treatment of solid tumors including pancreatic, breast, bladder, and lung cancers, and glioblastoma and other CNS cancers. Following the formation of Starlight, the Company may now also refer to the molecule LP-184, as it is developed in CNS indications, as “STAR-001”;
     
  LP-284, the stereoisomer (enantiomer) of LP-184, is advancing in a Phase 1 clinical trial, and has shown promising in-vitro and in vivo anticancer activity in multiple hematological cancers, which are distinct from the indications targeted by LP-184; and
     
  Our ADC program is focused on developing highly specific ADCs with highly potent drug payloads.

 

The Company’s fiscal year ends on December 31 of each calendar year. The accompanying interim condensed consolidated financial statements are unaudited and have been prepared on substantially the same basis as the Company’s annual consolidated financial statements for the fiscal year ended December 31, 2023. In the opinion of the Company’s management, these interim condensed consolidated financial statements reflect all adjustments (consisting only of normal recurring adjustments) considered necessary for a fair statement of the Company’s financial position, results of operations and cash flows for the periods presented. The preparation of 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 condensed consolidated financial statements and the reported amounts of expenses during the reporting periods. Actual results could differ from these estimates.

 

 

The December 31, 2023 year-end condensed consolidated balance sheet data in the accompanying interim condensed consolidated financial statements was derived from audited consolidated financial statements. These condensed consolidated financial statements and notes do not include all disclosures required by U.S. generally accepted accounting principles and should be read in conjunction with the Company’s audited consolidated financial statements as of and for the year ended December 31, 2023 and the notes thereto included in the Company’s Annual Report on Form 10-K, dated March 18, 2024, on file with the Securities and Exchange Commission.

 

The results of operations and cash flows for the interim periods included in these condensed consolidated financial statements are not necessarily indicative of the results to be expected for any future period or the entire fiscal year.

 

Any reference in these notes to applicable guidance refers to Accounting Standards Codification (“ASC”) and Accounting Standards Update (“ASU”) of the Financial Accounting Standards Board (“FASB”). To date, the Company has operated its business as one segment. The Company’s condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, Lantern Pharma Limited, Lantern Pharma Australia Pty Ltd. and Starlight Therapeutics Inc. All intercompany balances and transactions have been eliminated in consolidation.

 

v3.24.1.u1
Liquidity
3 Months Ended
Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Liquidity

Note 2. Liquidity

 

The Company incurred a net loss of approximately $5,441,000 and $3,868,000 during the three months ended March 31, 2024 and 2023, respectively. As of March 31, 2024, the Company had working capital of approximately $35,517,000. The Company plans to continue to explore periodic capital raises and also plans to apply for grant funding in the future to assist in supporting its capital needs. We may also explore the possibility of entering into commercial credit facilities as an additional source of liquidity. We believe that our existing cash, cash equivalents, and marketable securities as of March 31, 2024, and our anticipated expenditures and capital commitments, will enable us to fund our operating expenses and capital expenditure requirements for at least 12 months from the date this quarterly report is filed.

 

v3.24.1.u1
Summary of Significant Accounting Policies
3 Months Ended
Mar. 31, 2024
Accounting Policies [Abstract]  
Summary of Significant Accounting Policies

Note 3. Summary of Significant Accounting Policies

 

Use of Estimates and Assumptions

 

The preparation of financial statements in conformity with 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. The significant areas of estimation include determining research and development accruals, the inputs in determining the fair value of equity-based awards and warrants issued, the inputs in determining present value of lease payments, and determining the fair value of marketable securities. Actual results could differ from those estimates.

 

Risks and Uncertainties

 

The Company operates in an industry that is subject to intense competition, government regulation and rapid technological change. Operations are subject to significant risk and uncertainties including financial, operational, technological, regulatory, and other risks, including the potential risk of business failure.

 

Our marketable securities have had and may in the future have their market value fluctuate due to rises or falls in interest rates. While we believe our cash, cash equivalents and marketable securities do not contain excessive risk, we cannot provide absolute assurance that in the future our investments will not be subject to adverse changes in market value. In addition, we maintain significant amounts of cash and cash equivalents at one or more financial institutions that are federally insured. Interest bearing and non-interest bearing accounts we hold at these banking institutions are guaranteed by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 per depositor, per FDIC-insured bank, per ownership category. Substantially all of our cash balances held at banking institutions at March 31, 2024 are in excess of FDIC coverage.

 

 

Research and Development

 

Research and development costs are expensed as incurred. These expenses primarily consist of payroll, contractor expenses, research study expenses, costs for manufacturing and supplies, clinical site costs and other costs for the conduct of clinical trials, costs for technical infrastructure on the cloud for the purposes of developing the Company’s RADR® platform, and other costs for identifying, developing, and testing drug candidates. Development costs incurred by third parties are expensed as the work is performed. Costs to acquire technologies, including licenses, that are utilized in research and development and that have no alternative future use are expensed when incurred.

 

Cash and Cash Equivalents

 

The Company considers money market funds and other highly liquid instruments with a short-term maturity of 3 months or less to be cash equivalents. Cash equivalents at March 31, 2024 and December 31, 2023 were approximately $16,687,000 and $20,881,000, respectively, and are included along with cash under the caption cash and cash equivalents on the Company’s consolidated balance sheets.

 

Leases

 

The Company determines whether an arrangement contains a lease at inception. Operating leases are included in operating lease right-of-use (“ROU”) assets, current portion of operating lease liabilities, and net of current portion of operating lease liabilities on our consolidated balance sheets. Lease ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent an obligation to make lease payments arising from the lease. Lease ROU assets and lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at the commencement date. As the Company’s leases do not provide an implicit rate, an incremental borrowing rate is used based on the information available at the commencement date in determining the present value of lease payments. The Company does not include options to extend or terminate the lease term unless it is reasonably certain that the Company will exercise any such options. Rent expense is recognized under the operating leases on a straight-line basis. The Company does not recognize right-of-use assets or lease liabilities for short-term leases, which have a lease term of twelve months or less, and instead will recognize lease payments as expense on a straight-line basis over the lease term.

 

Marketable Securities

 

The Company’s marketable securities consist of government and agency securities, corporate bonds, and mutual funds. We classify our marketable securities as available-for-sale at the time of purchase and reevaluate such classification as of each balance sheet date. We may sell these securities at any time for use in current operations even if they have not yet reached maturity. As a result, we classify our investments, including securities with maturities beyond twelve months, as current assets in the accompanying condensed consolidated balance sheets. Available-for-sale debt and equity securities are recorded at fair value each reporting period. Unrealized gains and losses on available-for-sale debt securities are excluded from earnings and recorded as a separate component within “Accumulated other comprehensive income” or “Accumulated other comprehensive loss” on the condensed consolidated balance sheets until realized. Unrealized gains and losses on equity securities are reported within “Other income, net” on the condensed consolidated statements of operations. Interest is reported within “Interest income” and dividend income is reported within “Other income, net” on the condensed consolidated statements of operations. We evaluate our investments to assess whether the amortized cost basis is in excess of estimated fair value and determine what amount of that difference, if any, is caused by expected credit losses. Allowance for credit losses are recognized as a charge in “Other income, net” on the condensed consolidated statements of operations, and any remaining unrealized losses are included in “Accumulated other comprehensive income (loss)” on the condensed consolidated balance sheets. There were no credit losses recorded during the three months ended March 31, 2024 and 2023, and there is no allowance for credit losses reported on the condensed consolidated balance sheets as of March 31, 2024 and December 31, 2023. We determine realized gains and losses on the sale of marketable securities based on the specific identification method and record such gains and losses in “Other income, net” on the condensed consolidated statements of operations.

 

 

Recent Accounting Pronouncements

 

The Company believes that the impact of recently issued standards that are not yet effective will not have a material impact on its financial position or results of operations upon adoption.

 

v3.24.1.u1
Commitments and Contingencies
3 Months Ended
Mar. 31, 2024
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies

Note 4. Commitments and Contingencies

 

General

 

The Company has entered into, and expects to enter into from time to time in the future, license agreements, strategic alliance agreements, assignment agreements, research service agreements, and similar agreements related to the advancement of its product candidates and research and development efforts. Significant agreements (collectively, the “License, Strategic Alliance, and Research Agreements”) are described in detail in the Company’s 2023 Form 10-K. While specific amounts will fluctuate from quarter to quarter based on clinical trials progress, advancement and completion of research studies and manufacturing projects, and other factors, the Company believes its overall activities regarding License, Strategic Alliance, and Research Agreements are materially consistent with those described in the 2023 Form 10-K.

 

As described in the 2023 Form 10-K, the Company has previously entered into agreements with Fortrea Inc. (“Fortrea”) to provide contract research organization (CRO) services in connection with the Company’s Phase 2 clinical trial for LP-300 and the Company’s Phase 1 clinical trial for LP-184. In addition, the Company previously entered into a start-up work order with Fortrea regarding start-up assistance services to be provided by Fortrea relating to the LP-284 Phase 1 trial, which start-up work order terminated in the first quarter of 2024. In addition, in May 2024 the Company entered into an amendment to the work order with Fortrea relating to the LP-184 Phase 1 trial in order to reflect additional services to be provided by Fortrea relating to this clinical trial.

 

In addition to the specific agreements described in the 2023 Form 10-K and the Fortrea work order amendment described above, the Company has entered into, and will in the future enter into, other research and service provider agreements for the advancement of its product candidates and research and development efforts. The Company expects to pay additional amounts in future periods in connection with existing and future research and service provider agreements.

 

Set forth below are the approximate amounts expensed for License, Strategic Alliance, and Research Agreements during the three months ended March 31, 2024 and 2023, respectively. These expensed amounts are included under research and development expenses in the accompanying condensed consolidated statements of operations.

 

   2024   2023 
  

Three Months Ended March 31,

 
   2024   2023 
Amount Expensed for License, Strategic Alliance, and Research Agreements  $2,102,000   $1,248,000 

 

 

Set forth below at March 31, 2024 and December 31, 2023, respectively, are (1) the approximate amounts accrued and payable under License, Strategic Alliance, and Research Agreements, and (2) the approximate amount of prepaid expenses and other current assets under License, Strategic Alliance, and Research Agreements. These amounts are included in the accompanying condensed consolidated balance sheets.

 

    March 31, 2024     December 31, 2023  
             
Amount accrued and payable under License, Strategic Alliance, and Research Agreements   $ 2,163,000     $ 1,563,000  
                 
Prepaid expenses and other current assets under License, Strategic Alliance, and Research Agreements   $ 377,000     $ 511,000  

 

Actuate Therapeutics

 

In May 2021, the Company entered into a Collaboration Agreement with Actuate Therapeutics, Inc. (“Actuate”), a clinical stage private biopharmaceutical company focused on the development of compounds for use in the treatment of cancer, and inflammatory diseases leading to fibrosis. Pursuant to the agreement, the Company and Actuate are collaborating on utilization of the Company’s RADR® platform to develop novel biomarker derived signatures for use with one of Actuate’s product candidates. As part of the collaboration, the Company received 25,000 restricted shares of Actuate stock, subject to meeting certain conditions of the collaboration, as well as the potential to receive additional Actuate stock if results from the collaboration are utilized in future development efforts. In 2023, the term of the Collaboration Agreement was extended to continue until March 31, 2024. We are currently in discussions with Actuate to extend the Collaboration Agreement. Leslie W. Kreis, Jr., a director of the Company until June 8, 2022, is also a director of Actuate. Certain affiliates of Bios Partners beneficially own greater than 10% of the Company’s common stock and also hold substantial beneficial ownership interests in Actuate. Through March 31, 2024, no revenues have been recognized under the Collaboration Agreement.

 

The restricted shares of Actuate stock had a nominal value when acquired and, therefore, were recorded at a cost of $0. These shares do not have a readily determinable fair value, but will be adjusted for observable price changes, if any, in future periods. There were no adjustments to the carrying amount through March 31, 2024.

 

 

v3.24.1.u1
Leases
3 Months Ended
Mar. 31, 2024
Leases [Abstract]  
Leases

Note 5. Leases

 

The following provides balance sheet information related to leases as of March 31, 2024 and December 31, 2023:

  

   March 31, 2024   December 31, 2023 
Assets          
Operating lease, right-of-use asset, net  $187,211   $228,295 
Liabilities          
Current portion of operating lease liabilities  $178,023   $172,975 
Operating lease liabilities, net of current portion   15,561    61,496 
Total operating lease liabilities  $193,584   $234,471 

 

At March 31, 2024, the future estimated minimum lease payments under non-cancelable operating leases are as follows:

 

      
2024 (remaining nine months)  $139,578 
2025   62,448 
Total minimum lease payments   202,026 
Less amount representing interest   (8,442)
Present value of future minimum lease payments   193,584 
Less current portion of operating lease liabilities   (178,023)
Operating lease liabilities, net of current portion  $15,561 

 

In April 2021, the Company entered into two operating leases for office space that commenced in May 2021. The lease terms were set to expire in April 2023, subject to automatic renewal on a month-to-month basis unless the Company provided three-months written notice to the landlord prior to initial expiration. In January 2023, the Company renewed one of the operating leases for an additional two years and notified the landlord of its intent not to renew the other lease. In January 2023, the Company also entered into two new leases that commenced in March 2023 and May 2023, respectively, and continue through April 2025 (“Legacy West Leases”). The Legacy West Leases also renew automatically on a month-to-month basis unless the Company provides three-months written notice to the landlord prior to initial expiration. The exercise of lease renewal options was at the Company’s sole discretion and is assessed as to whether to include any renewals in the lease term at inception.

 

In April 2024, the Legacy West Leases were terminated in conjunction with a new lease with the same landlord, effective April 30, 2024. The new lease begins May 1, 2024 for a period of 19 months and requires payments of approximately $11,200 per month.

 

The following table provides a reconciliation for our operating right-of-use assets and operating lease liabilities:

  

   Operating   Operating 
   Right-of- Use   Lease 
   Assets   Liabilities 
Balance at December 31, 2023  $228,295   $234,471 
Amortizations and reductions   (41,084)   (40,887)
Balance at March 31, 2024  $187,211   $193,584 

 

 

Other supplemental information related to operating leases is as follows:

   

   2024   2023 
   As of March 31, 
   2024   2023 
Weighted average remaining term of operating leases (in years)   1.08    2.04 
Weighted average discount rate of operating leases   7.36%   7.44%

 

The Company also leased office space in Dallas, Texas under month-to-month lease arrangements during the three months ended March 31, 2024 and 2023. In April 2023, the Company entered into a two-year lease for material storage and handling. The lease is cancellable with 45-days’ written notice. Under these short-term leases, the Company elected the short-term lease measurement and recognition exemption under ASC 842 and recorded rent expense as incurred.

 

The components of lease expense were approximately as follows for the three months ended March 31, 2024 and 2023:

 

   2024   2023 
   Three Months Ended March 31, 
   2024   2023 
Operating lease cost  $45,000   $42,000 
Short-term lease cost   4,500    - 
Lease expense  $49,500   $42,000 

 

During the three months ended March 31, 2024 and 2023, cash used in operating activities associated with operating leases was approximately $45,000 and $42,000, respectively.

 

v3.24.1.u1
Stockholders’ Equity
3 Months Ended
Mar. 31, 2024
Equity [Abstract]  
Stockholders’ Equity

Note 6. Stockholders’ Equity

 

Common Stock

 

As of March 31, 2024 and December 31, 2023, the Company had 25,000,000 authorized shares of Common Stock, of which 10,758,805 shares and 10,721,192 shares were issued and outstanding as of March 31, 2024 and December 31, 2023, respectively.

 

Warrants

 

During the three months ended March 31, 2024, the Company issued 20,132 shares of common stock, relating to the cashless exercise of 79,021 warrants that were expiring. The Company also issued 17,481 shares of common stock for aggregate proceeds of $54,716, relating to the exercise of warrants that were expiring during the three months ended March 31, 2024. There were no warrant exercises during the three months ended March 31, 2023. The Company has warrants to purchase 81,496 shares of common stock outstanding and exercisable as of March 31, 2024 at a weighted average exercise price of $16.55 per share, and with expiration dates ranging from July 25, 2024 to June 10, 2025.

 

 

Options

 

A summary of stock option activity under the Lantern Pharma Inc. 2018 Equity Incentive Plan, as amended and restated (“Plan”), during the three months ended March 31, 2024 is presented below:

 

Schedule of Stock Option Activity

   Options Outstanding 
   Number of Shares   Weighted-
Average Exercise Price Per Share
 
Outstanding December 31, 2023   1,091,196   $6.11 
Granted   20,000    7.70 
Cancelled or expired   (33,904)   6.12 
Outstanding March 31, 2024   1,077,292   $6.14 

 

Options were exercisable for 900,945 shares of common stock at March 31, 2024 at a weighted average exercise price of $6.23.

 

Stock-based compensation was as follows for the three months ended March 31, 2024 and 2023:

 

   2024   2023 
   Three Months Ended March 31, 
   2024   2023 
General and administrative  $56,245   $207,612 
Research and development   77,812    125,918 
Total stock-based compensation  $134,057   $333,530 

 

v3.24.1.u1
Marketable Securities
3 Months Ended
Mar. 31, 2024
Cash and Cash Equivalents [Abstract]  
Marketable Securities

Note 7. Marketable Securities

 

At March 31, 2024, marketable securities consisted of the following:

  

   Amortized   Unrealized   Unrealized   Aggregate 
   Cost   Gains   Losses   Fair Value 
Government & Agency Securities  $10,109,948   $1,175   $(45,951)  $10,065,172 
Corporate Bonds   4,376,686    -    (18,348)   4,358,338 
Marketable Securities – Debt   14,486,634    1,175    (64,299)   14,423,510 
                     
Mutual Funds – Fixed Income   4,002,704    -    (261,254)   3,741,450 
Mutual Funds – Alternative Investments   2,015,467    -    (180,517)   1,834,950 
Marketable Securities – Equity   6,018,171    -    (441,771)   5,576,400 
   $20,504,805   $1,175   $(506,070)  $19,999,910 

 

The contractual maturities of the investments classified as Government & Agency Securities and Corporate Bonds are as follows:

  

   As of 
   March 31, 2024 
Due within one year  $14,133,428 
Due in one to two years   290,082 
Total  $14,423,510 

 

 

The following table presents gross unrealized losses and fair values for those marketable securities that were in an unrealized loss position as of March 31, 2024, aggregated by investment category and the length of time that individual securities have been in a continuous loss position:

 

   Fair
Value
   Unrealized
Loss
   Fair
Value
   Unrealized
Loss
 
   As of March 31, 2024 
   Less than 12 months   More than 12 months 
   Fair
Value
   Unrealized
Loss
   Fair
Value
   Unrealized
Loss
 
Government & Agency Securities  $3,478,200   $(5,542)  $3,247,960   $(40,409)
Corporate Bonds   2,677,929    (4,740)   1,680,410    (13,608)
Mutual Funds – Fixed Income   -    -    3,741,450    (261,254)
Mutual Funds – Alternative Investments   -    -    1,834,950    (180,517)
   $6,156,129   $(10,282)  $10,504,770   $(495,788)

 

We do not believe the unrealized losses represent credit losses based on our evaluation of available evidence as of March 31, 2024, which includes an assessment of whether it is more likely than not we will be required to sell the investment before recovery of the investment’s amortized cost basis.

 

v3.24.1.u1
Fair Value Measurements
3 Months Ended
Mar. 31, 2024
Fair Value Disclosures [Abstract]  
Fair Value Measurements

Note 8. Fair Value Measurements

 

We determine the fair values of our financial instruments based on the fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value assumes that the transaction to sell the asset or transfer the liability occurs in the principal or most advantageous market for the asset or liability and establishes that the fair value of an asset or liability shall be determined based on the assumptions that market participants would use in pricing the asset or liability. The classification of a financial asset or liability within the hierarchy is based upon the lowest level input that is significant to the fair value measurement. The fair value hierarchy prioritizes the inputs into three levels that may be used to measure fair value:

 

Level 1 - Inputs are unadjusted quoted prices in active markets for identical assets or liabilities.

 

Level 2 - Inputs are quoted prices for similar assets and liabilities in active markets or inputs that are observable for the asset or liability, either directly or indirectly through market corroboration, for substantially the full term of the financial instrument.

 

Level 3 - Inputs are unobservable inputs based on our assumptions.

 

Financial Assets

 

When available, our marketable securities are valued using quoted prices for identical instruments in active markets. If we are unable to value our marketable securities using quoted prices for identical instruments in active markets, we value our investments using broker reports that utilize quoted market prices for comparable instruments. As of March 31, 2024 our available-for-sale debt securities were valued through use of quoted prices for comparable instruments in active markets and are classified as Level 2, and our money market accounts and mutual funds were valued using quoted prices in active markets for identical assets and are classified as Level 1.

 

 

Based on our valuation of our marketable securities, we concluded that they are classified in either Level 1 or Level 2, and we have no financial assets measured using Level 3 inputs. The following table presents information about our assets that are measured at fair value on a recurring basis using the above input categories.

 

Description  Total   Level 1   Level 2   Level 3 
   Fair Value Measurements as of March 31, 2024 
Description  Total   Level 1   Level 2   Level 3 
Government & Agency Securities  $10,065,172   $-   $10,065,172   $- 
Corporate Bonds   4,358,338    -    4,358,338    - 
Money Markets   10,385,684    10,385,684    -    - 
Mutual Funds – Fixed Income   3,741,450    3,741,450    -    - 
Mutual Funds – Alternative Investments   1,834,950    1,834,950    -    - 
Fair value recurring basis    $30,385,594   $15,962,084   $14,423,510   $- 

 

v3.24.1.u1
Loss Per Share of Common Shares
3 Months Ended
Mar. 31, 2024
Earnings Per Share [Abstract]  
Loss Per Share of Common Shares

Note 9. Loss Per Share of Common Shares

 

Basic loss per share is derived by dividing net loss applicable to common stockholders by the weighted average number of shares of common stock outstanding during each period (excluding unvested shares of restricted common stock). Diluted loss per share includes the effect, if any, from the potential exercise or conversion of securities, such as warrants and stock options, which would result in the issuance of incremental shares of common stock unless such effect is anti-dilutive. In calculating the basic and diluted net loss per share applicable to common stockholders, the weighted average number of shares remained the same for both calculations due to the fact that when a net loss exists, dilutive shares are not included in the calculation. Potentially dilutive securities outstanding that have been excluded from diluted loss per share due to being anti-dilutive include the following:

 

   2024   2023 
   Outstanding at March 31, 
   2024   2023 
Warrants to purchase common stock   81,496    177,998 
Stock options   1,077,292    1,095,046 
Anti-dilutive securities   1,158,788    1,273,044 

 

v3.24.1.u1
Summary of Significant Accounting Policies (Policies)
3 Months Ended
Mar. 31, 2024
Accounting Policies [Abstract]  
Use of Estimates and Assumptions

Use of Estimates and Assumptions

 

The preparation of financial statements in conformity with 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. The significant areas of estimation include determining research and development accruals, the inputs in determining the fair value of equity-based awards and warrants issued, the inputs in determining present value of lease payments, and determining the fair value of marketable securities. Actual results could differ from those estimates.

 

Risks and Uncertainties

Risks and Uncertainties

 

The Company operates in an industry that is subject to intense competition, government regulation and rapid technological change. Operations are subject to significant risk and uncertainties including financial, operational, technological, regulatory, and other risks, including the potential risk of business failure.

 

Our marketable securities have had and may in the future have their market value fluctuate due to rises or falls in interest rates. While we believe our cash, cash equivalents and marketable securities do not contain excessive risk, we cannot provide absolute assurance that in the future our investments will not be subject to adverse changes in market value. In addition, we maintain significant amounts of cash and cash equivalents at one or more financial institutions that are federally insured. Interest bearing and non-interest bearing accounts we hold at these banking institutions are guaranteed by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 per depositor, per FDIC-insured bank, per ownership category. Substantially all of our cash balances held at banking institutions at March 31, 2024 are in excess of FDIC coverage.

 

 

Research and Development

Research and Development

 

Research and development costs are expensed as incurred. These expenses primarily consist of payroll, contractor expenses, research study expenses, costs for manufacturing and supplies, clinical site costs and other costs for the conduct of clinical trials, costs for technical infrastructure on the cloud for the purposes of developing the Company’s RADR® platform, and other costs for identifying, developing, and testing drug candidates. Development costs incurred by third parties are expensed as the work is performed. Costs to acquire technologies, including licenses, that are utilized in research and development and that have no alternative future use are expensed when incurred.

 

Cash and Cash Equivalents

Cash and Cash Equivalents

 

The Company considers money market funds and other highly liquid instruments with a short-term maturity of 3 months or less to be cash equivalents. Cash equivalents at March 31, 2024 and December 31, 2023 were approximately $16,687,000 and $20,881,000, respectively, and are included along with cash under the caption cash and cash equivalents on the Company’s consolidated balance sheets.

 

Leases

Leases

 

The Company determines whether an arrangement contains a lease at inception. Operating leases are included in operating lease right-of-use (“ROU”) assets, current portion of operating lease liabilities, and net of current portion of operating lease liabilities on our consolidated balance sheets. Lease ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent an obligation to make lease payments arising from the lease. Lease ROU assets and lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at the commencement date. As the Company’s leases do not provide an implicit rate, an incremental borrowing rate is used based on the information available at the commencement date in determining the present value of lease payments. The Company does not include options to extend or terminate the lease term unless it is reasonably certain that the Company will exercise any such options. Rent expense is recognized under the operating leases on a straight-line basis. The Company does not recognize right-of-use assets or lease liabilities for short-term leases, which have a lease term of twelve months or less, and instead will recognize lease payments as expense on a straight-line basis over the lease term.

 

Marketable Securities

Marketable Securities

 

The Company’s marketable securities consist of government and agency securities, corporate bonds, and mutual funds. We classify our marketable securities as available-for-sale at the time of purchase and reevaluate such classification as of each balance sheet date. We may sell these securities at any time for use in current operations even if they have not yet reached maturity. As a result, we classify our investments, including securities with maturities beyond twelve months, as current assets in the accompanying condensed consolidated balance sheets. Available-for-sale debt and equity securities are recorded at fair value each reporting period. Unrealized gains and losses on available-for-sale debt securities are excluded from earnings and recorded as a separate component within “Accumulated other comprehensive income” or “Accumulated other comprehensive loss” on the condensed consolidated balance sheets until realized. Unrealized gains and losses on equity securities are reported within “Other income, net” on the condensed consolidated statements of operations. Interest is reported within “Interest income” and dividend income is reported within “Other income, net” on the condensed consolidated statements of operations. We evaluate our investments to assess whether the amortized cost basis is in excess of estimated fair value and determine what amount of that difference, if any, is caused by expected credit losses. Allowance for credit losses are recognized as a charge in “Other income, net” on the condensed consolidated statements of operations, and any remaining unrealized losses are included in “Accumulated other comprehensive income (loss)” on the condensed consolidated balance sheets. There were no credit losses recorded during the three months ended March 31, 2024 and 2023, and there is no allowance for credit losses reported on the condensed consolidated balance sheets as of March 31, 2024 and December 31, 2023. We determine realized gains and losses on the sale of marketable securities based on the specific identification method and record such gains and losses in “Other income, net” on the condensed consolidated statements of operations.

 

 

Recent Accounting Pronouncements

Recent Accounting Pronouncements

 

The Company believes that the impact of recently issued standards that are not yet effective will not have a material impact on its financial position or results of operations upon adoption.

v3.24.1.u1
Commitments and Contingencies (Tables)
3 Months Ended
Mar. 31, 2024
Commitments and Contingencies Disclosure [Abstract]  
Schedule of Research and Development

   2024   2023 
  

Three Months Ended March 31,

 
   2024   2023 
Amount Expensed for License, Strategic Alliance, and Research Agreements  $2,102,000   $1,248,000 
Schedule of Accounts Payable and Accrued Liabilities

    March 31, 2024     December 31, 2023  
             
Amount accrued and payable under License, Strategic Alliance, and Research Agreements   $ 2,163,000     $ 1,563,000  
                 
Prepaid expenses and other current assets under License, Strategic Alliance, and Research Agreements   $ 377,000     $ 511,000  
v3.24.1.u1
Leases (Tables)
3 Months Ended
Mar. 31, 2024
Leases [Abstract]  
Schedule of Balance Sheet Information Related to Leases

The following provides balance sheet information related to leases as of March 31, 2024 and December 31, 2023:

  

   March 31, 2024   December 31, 2023 
Assets          
Operating lease, right-of-use asset, net  $187,211   $228,295 
Liabilities          
Current portion of operating lease liabilities  $178,023   $172,975 
Operating lease liabilities, net of current portion   15,561    61,496 
Total operating lease liabilities  $193,584   $234,471 
Schedule of Future Estimated Minimum Lease Payments Under Non-cancelable Operating Leases

At March 31, 2024, the future estimated minimum lease payments under non-cancelable operating leases are as follows:

 

      
2024 (remaining nine months)  $139,578 
2025   62,448 
Total minimum lease payments   202,026 
Less amount representing interest   (8,442)
Present value of future minimum lease payments   193,584 
Less current portion of operating lease liabilities   (178,023)
Operating lease liabilities, net of current portion  $15,561 
Schedule of Reconciliation of Right-of-Use Assets and lease Liabilities

The following table provides a reconciliation for our operating right-of-use assets and operating lease liabilities:

  

   Operating   Operating 
   Right-of- Use   Lease 
   Assets   Liabilities 
Balance at December 31, 2023  $228,295   $234,471 
Amortizations and reductions   (41,084)   (40,887)
Balance at March 31, 2024  $187,211   $193,584 
Schedule of Other Supplemental Information Related to Operating Leases

Other supplemental information related to operating leases is as follows:

   

   2024   2023 
   As of March 31, 
   2024   2023 
Weighted average remaining term of operating leases (in years)   1.08    2.04 
Weighted average discount rate of operating leases   7.36%   7.44%
Schedule of Lease Expense

The components of lease expense were approximately as follows for the three months ended March 31, 2024 and 2023:

 

   2024   2023 
   Three Months Ended March 31, 
   2024   2023 
Operating lease cost  $45,000   $42,000 
Short-term lease cost   4,500    - 
Lease expense  $49,500   $42,000 
v3.24.1.u1
Stockholders’ Equity (Tables)
3 Months Ended
Mar. 31, 2024
Equity [Abstract]  
Schedule of Stock Option Activity

A summary of stock option activity under the Lantern Pharma Inc. 2018 Equity Incentive Plan, as amended and restated (“Plan”), during the three months ended March 31, 2024 is presented below:

 

Schedule of Stock Option Activity

   Options Outstanding 
   Number of Shares   Weighted-
Average Exercise Price Per Share
 
Outstanding December 31, 2023   1,091,196   $6.11 
Granted   20,000    7.70 
Cancelled or expired   (33,904)   6.12 
Outstanding March 31, 2024   1,077,292   $6.14 
Schedule of Stock-based compensation

Stock-based compensation was as follows for the three months ended March 31, 2024 and 2023:

 

   2024   2023 
   Three Months Ended March 31, 
   2024   2023 
General and administrative  $56,245   $207,612 
Research and development   77,812    125,918 
Total stock-based compensation  $134,057   $333,530 
v3.24.1.u1
Marketable Securities (Tables)
3 Months Ended
Mar. 31, 2024
Cash and Cash Equivalents [Abstract]  
Schedule of Marketable of Securities

At March 31, 2024, marketable securities consisted of the following:

  

   Amortized   Unrealized   Unrealized   Aggregate 
   Cost   Gains   Losses   Fair Value 
Government & Agency Securities  $10,109,948   $1,175   $(45,951)  $10,065,172 
Corporate Bonds   4,376,686    -    (18,348)   4,358,338 
Marketable Securities – Debt   14,486,634    1,175    (64,299)   14,423,510 
                     
Mutual Funds – Fixed Income   4,002,704    -    (261,254)   3,741,450 
Mutual Funds – Alternative Investments   2,015,467    -    (180,517)   1,834,950 
Marketable Securities – Equity   6,018,171    -    (441,771)   5,576,400 
   $20,504,805   $1,175   $(506,070)  $19,999,910 
Schedule of Contractual Maturities Investments of Marketable Securities

The contractual maturities of the investments classified as Government & Agency Securities and Corporate Bonds are as follows:

  

   As of 
   March 31, 2024 
Due within one year  $14,133,428 
Due in one to two years   290,082 
Total  $14,423,510 
Schedule of Gross Unrealized Losses and Fair Values for Marketable Securities

The following table presents gross unrealized losses and fair values for those marketable securities that were in an unrealized loss position as of March 31, 2024, aggregated by investment category and the length of time that individual securities have been in a continuous loss position:

 

   Fair
Value
   Unrealized
Loss
   Fair
Value
   Unrealized
Loss
 
   As of March 31, 2024 
   Less than 12 months   More than 12 months 
   Fair
Value
   Unrealized
Loss
   Fair
Value
   Unrealized
Loss
 
Government & Agency Securities  $3,478,200   $(5,542)  $3,247,960   $(40,409)
Corporate Bonds   2,677,929    (4,740)   1,680,410    (13,608)
Mutual Funds – Fixed Income   -    -    3,741,450    (261,254)
Mutual Funds – Alternative Investments   -    -    1,834,950    (180,517)
   $6,156,129   $(10,282)  $10,504,770   $(495,788)
v3.24.1.u1
Fair Value Measurements (Tables)
3 Months Ended
Mar. 31, 2024
Fair Value Disclosures [Abstract]  
Schedule of Assets are Measured at Fair Value on Recurring Basis

 

Description  Total   Level 1   Level 2   Level 3 
   Fair Value Measurements as of March 31, 2024 
Description  Total   Level 1   Level 2   Level 3 
Government & Agency Securities  $10,065,172   $-   $10,065,172   $- 
Corporate Bonds   4,358,338    -    4,358,338    - 
Money Markets   10,385,684    10,385,684    -    - 
Mutual Funds – Fixed Income   3,741,450    3,741,450    -    - 
Mutual Funds – Alternative Investments   1,834,950    1,834,950    -    - 
Fair value recurring basis    $30,385,594   $15,962,084   $14,423,510   $- 
v3.24.1.u1
Loss Per Share of Common Shares (Tables)
3 Months Ended
Mar. 31, 2024
Earnings Per Share [Abstract]  
Schedule of Anti-dilutive Securities Outstanding Diluted Loss Per Share

 

   2024   2023 
   Outstanding at March 31, 
   2024   2023 
Warrants to purchase common stock   81,496    177,998 
Stock options   1,077,292    1,095,046 
Anti-dilutive securities   1,158,788    1,273,044 
v3.24.1.u1
Liquidity (Details Narrative) - USD ($)
3 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]    
Net loss $ 5,440,810 $ 3,867,765
Working capital $ 35,517,000  
v3.24.1.u1
Summary of Significant Accounting Policies (Details Narrative) - USD ($)
Mar. 31, 2024
Dec. 31, 2023
Property, Plant and Equipment [Line Items]    
Cash and cash equivalents $ 16,687,000 $ 20,881,000
Maximum [Member]    
Property, Plant and Equipment [Line Items]    
Cash FDIC insured amount $ 250,000  
v3.24.1.u1
Schedule of Research and Development (Details) - USD ($)
3 Months Ended
Mar. 31, 2024
Mar. 31, 2023
License Strategic Alliance and Research Agreements [Member] | Research and Development Expense [Member]    
Loss Contingencies [Line Items]    
Amount Expensed for License, Strategic Alliance, and Research Agreements $ 2,102,000 $ 1,248,000
v3.24.1.u1
Schedule of Accounts Payable and Accrued Liabilities (Details) - USD ($)
Mar. 31, 2024
Dec. 31, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]    
Prepaid expenses and other current assets under License, Strategic Alliance, and Research Agreements $ 1,113,007 $ 2,038,653
License Strategic Alliance and Research Agreements [Member]    
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]    
Amount accrued and payable under License, Strategic Alliance, and Research Agreements 2,163,000 1,563,000
Prepaid expenses and other current assets under License, Strategic Alliance, and Research Agreements $ 377,000 $ 511,000
v3.24.1.u1
Commitments and Contingencies (Details Narrative)
1 Months Ended
May 31, 2021
shares
Actuate Therapeutics [Member] | Collaboration Agreement [Member]  
Actuate stock of restricted shares 25,000
v3.24.1.u1
Schedule of Balance Sheet Information Related to Leases (Details) - USD ($)
Mar. 31, 2024
Dec. 31, 2023
Leases [Abstract]    
Operating lease, right-of-use asset, net $ 187,211 $ 228,295
Current portion of operating lease liabilities 178,023 172,975
Operating lease liabilities, net of current portion 15,561 61,496
Total operating lease liabilities $ 193,584 $ 234,471
v3.24.1.u1
Schedule of Future Estimated Minimum Lease Payments Under Non-cancelable Operating Leases (Details) - USD ($)
Mar. 31, 2024
Dec. 31, 2023
Leases [Abstract]    
2024 (remaining nine months) $ 139,578  
2025 62,448  
Total minimum lease payments 202,026  
Less amount representing interest (8,442)  
Present value of future minimum lease payments 193,584 $ 234,471
Less current portion of operating lease liabilities (178,023) (172,975)
Operating lease liabilities, net of current portion $ 15,561 $ 61,496
v3.24.1.u1
Schedule of Reconciliation of Right-of-Use Assets and lease Liabilities (Details)
3 Months Ended
Mar. 31, 2024
USD ($)
Leases [Abstract]  
Operating Right-of-Use Assets, Beginning Balance $ 228,295
Operating Lease Liabilities, Beginning Balance 234,471
Operating Right-of-Use Assets, Amortizations and reductions (41,084)
Operating Lease Liabilities, Amortizations and reductions (40,887)
Operating Right-of-Use Assets, Ending Balance 187,211
Operating Lease Liabilities, Ending Balance $ 193,584
v3.24.1.u1
Schedule of Other Supplemental Information Related to Operating Leases (Details)
Mar. 31, 2024
Mar. 31, 2023
Leases [Abstract]    
Weighted average remaining term of operating leases (in years) 1 year 29 days 2 years 14 days
Weighted average discount rate of operating leases 7.36% 7.44%
v3.24.1.u1
Schedule of Lease Expense (Details) - USD ($)
3 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Leases [Abstract]    
Operating lease cost $ 45,000 $ 42,000
Short-term lease cost 4,500
Lease expense $ 49,500 $ 42,000
v3.24.1.u1
Leases (Details Narrative) - USD ($)
3 Months Ended
May 01, 2024
Mar. 31, 2024
Mar. 31, 2023
Cash used in operating activities associated with leases   $ 45,000 $ 42,000
Subsequent Event [Member]      
New lease payments $ 11,200    
v3.24.1.u1
Schedule of Stock Option Activity (Details)
3 Months Ended
Mar. 31, 2024
$ / shares
shares
Equity [Abstract]  
Number of options outstanding, beginning balance | shares 1,091,196
Weighted average exercise price per share, outstanding beginning | $ / shares $ 6.11
Number of shares, granted | shares 20,000
Weighted average exercise price per share, granted | $ / shares $ 7.70
Number of shares, cancelled or expired | shares (33,904)
Weighted average exercise price per share, cancelled or expired | $ / shares $ 6.12
Number of options outstanding, ending balance | shares 1,077,292
Weighted average exercise price per share, outstanding ending | $ / shares $ 6.14
v3.24.1.u1
Schedule of Stock-based compensation (Details) - USD ($)
3 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Total stock-based compensation $ 134,057 $ 333,530
General and Administrative Expense [Member]    
Total stock-based compensation 56,245 207,612
Research and Development Expense [Member]    
Total stock-based compensation $ 77,812 $ 125,918
v3.24.1.u1
Stockholders’ Equity (Details Narrative) - USD ($)
3 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Dec. 31, 2023
Accumulated Other Comprehensive Income (Loss) [Line Items]      
Common stock, shares authorized 25,000,000   25,000,000
Common stock, shares issued 10,758,805   10,721,192
Common stock, shares outstanding 10,758,805   10,721,192
Exercise of warrants $ 54,716  
Weighted average exercise price $ 6.14   $ 6.11
Options were exercisable 900,945    
Weighted average exercise price, exercisable $ 6.23    
Warrant [Member]      
Accumulated Other Comprehensive Income (Loss) [Line Items]      
Number of shares issued 20,132    
Cashless exercise of warrants 79,021    
Number of shares issued 17,481    
Exercise of warrants $ 54,716  
Warrants to purchase shares of common stock 81,496    
Weighted average exercise price $ 16.55    
Warrant [Member] | Minimum [Member]      
Accumulated Other Comprehensive Income (Loss) [Line Items]      
Expiration date of warrants Jul. 25, 2024    
Warrant [Member] | Maximum [Member]      
Accumulated Other Comprehensive Income (Loss) [Line Items]      
Expiration date of warrants Jun. 10, 2025    
v3.24.1.u1
Schedule of Marketable of Securities (Details) - USD ($)
Mar. 31, 2024
Dec. 31, 2023
Marketable Securities [Line Items]    
Amortized cost $ 20,504,805  
Unrealized gains 1,175  
Unrealized losses (506,070)  
Aggregate fair value 19,999,910 $ 19,364,923
US Government Debt Securities [Member]    
Marketable Securities [Line Items]    
Amortized cost 10,109,948  
Unrealized gains 1,175  
Unrealized losses (45,951)  
Aggregate fair value 10,065,172  
Corporate Debt Securities [Member]    
Marketable Securities [Line Items]    
Amortized cost 4,376,686  
Unrealized gains  
Unrealized losses (18,348)  
Aggregate fair value 4,358,338  
Debt Securities [Member]    
Marketable Securities [Line Items]    
Amortized cost 14,486,634  
Unrealized gains 1,175  
Unrealized losses (64,299)  
Aggregate fair value 14,423,510  
Mutual Funds - Fixed Income [Member]    
Marketable Securities [Line Items]    
Amortized cost 4,002,704  
Unrealized gains  
Unrealized losses (261,254)  
Aggregate fair value 3,741,450  
Mutual Funds - Alternative Investments [Member]    
Marketable Securities [Line Items]    
Amortized cost 2,015,467  
Unrealized gains  
Unrealized losses (180,517)  
Aggregate fair value 1,834,950  
Equity Securities [Member]    
Marketable Securities [Line Items]    
Amortized cost 6,018,171  
Unrealized gains  
Unrealized losses (441,771)  
Aggregate fair value $ 5,576,400  
v3.24.1.u1
Schedule of Contractual Maturities Investments of Marketable Securities (Details)
Mar. 31, 2024
USD ($)
Cash and Cash Equivalents [Abstract]  
Due within one year $ 14,133,428
Due in one to two years 290,082
Total $ 14,423,510
v3.24.1.u1
Schedule of Gross Unrealized Losses and Fair Values for Marketable Securities (Details)
Mar. 31, 2024
USD ($)
Marketable Securities [Line Items]  
Fair Value Less than 12 months $ 6,156,129
Unrealized Loss Less than 12 months (10,282)
Fair Value More than 12 months 10,504,770
Unrealized Loss More than 12 months (495,788)
US Government Debt Securities [Member]  
Marketable Securities [Line Items]  
Fair Value Less than 12 months 3,478,200
Unrealized Loss Less than 12 months (5,542)
Fair Value More than 12 months 3,247,960
Unrealized Loss More than 12 months (40,409)
Corporate Debt Securities [Member]  
Marketable Securities [Line Items]  
Fair Value Less than 12 months 2,677,929
Unrealized Loss Less than 12 months (4,740)
Fair Value More than 12 months 1,680,410
Unrealized Loss More than 12 months (13,608)
Mutual Funds - Fixed Income [Member]  
Marketable Securities [Line Items]  
Fair Value Less than 12 months
Unrealized Loss Less than 12 months
Fair Value More than 12 months 3,741,450
Unrealized Loss More than 12 months (261,254)
Mutual Funds - Alternative Investments [Member]  
Marketable Securities [Line Items]  
Fair Value Less than 12 months
Unrealized Loss Less than 12 months
Fair Value More than 12 months 1,834,950
Unrealized Loss More than 12 months $ (180,517)
v3.24.1.u1
Schedule of Assets are Measured at Fair Value on Recurring Basis (Details)
3 Months Ended
Mar. 31, 2024
USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]  
Fair value recurring basis   $ 30,385,594
Fair Value, Inputs, Level 1 [Member]  
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]  
Fair value recurring basis   15,962,084
Fair Value, Inputs, Level 2 [Member]  
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]  
Fair value recurring basis   14,423,510
Fair Value, Inputs, Level 3 [Member]  
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]  
Fair value recurring basis  
US Government Agencies Short-Term Debt Securities [Member]  
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]  
Fair value recurring basis   10,065,172
US Government Agencies Short-Term Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]  
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]  
Fair value recurring basis  
US Government Agencies Short-Term Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]  
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]  
Fair value recurring basis   10,065,172
US Government Agencies Short-Term Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]  
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]  
Fair value recurring basis  
Corporate Bond Securities [Member]  
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]  
Fair value recurring basis   4,358,338
Corporate Bond Securities [Member] | Fair Value, Inputs, Level 1 [Member]  
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]  
Fair value recurring basis  
Corporate Bond Securities [Member] | Fair Value, Inputs, Level 2 [Member]  
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]  
Fair value recurring basis   4,358,338
Corporate Bond Securities [Member] | Fair Value, Inputs, Level 3 [Member]  
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]  
Fair value recurring basis  
Money Market Funds [Member]  
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]  
Fair value recurring basis   10,385,684
Money Market Funds [Member] | Fair Value, Inputs, Level 1 [Member]  
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]  
Fair value recurring basis   10,385,684
Money Market Funds [Member] | Fair Value, Inputs, Level 2 [Member]  
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]  
Fair value recurring basis  
Money Market Funds [Member] | Fair Value, Inputs, Level 3 [Member]  
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]  
Fair value recurring basis  
Mutual Funds - Fixed Income [Member]  
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]  
Fair value recurring basis   3,741,450
Mutual Funds - Fixed Income [Member] | Fair Value, Inputs, Level 1 [Member]  
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]  
Fair value recurring basis   3,741,450
Mutual Funds - Fixed Income [Member] | Fair Value, Inputs, Level 2 [Member]  
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]  
Fair value recurring basis  
Mutual Funds - Fixed Income [Member] | Fair Value, Inputs, Level 3 [Member]  
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]  
Fair value recurring basis  
Mutual Funds - Alternative Investments [Member]  
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]  
Fair value recurring basis   1,834,950
Mutual Funds - Alternative Investments [Member] | Fair Value, Inputs, Level 1 [Member]  
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]  
Fair value recurring basis   1,834,950
Mutual Funds - Alternative Investments [Member] | Fair Value, Inputs, Level 2 [Member]  
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]  
Fair value recurring basis  
Mutual Funds - Alternative Investments [Member] | Fair Value, Inputs, Level 3 [Member]  
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]  
Fair value recurring basis  
v3.24.1.u1
Schedule of Anti-dilutive Securities Outstanding Diluted Loss Per Share (Details) - shares
3 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]    
Anti-dilutive securities 1,158,788 1,273,044
Warrants To Purchase Common Stock [Member]    
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]    
Anti-dilutive securities 81,496 177,998
Share-Based Payment Arrangement, Option [Member]    
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]    
Anti-dilutive securities 1,077,292 1,095,046