v3.23.2
Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)
1 Months Ended 3 Months Ended 11 Months Ended 12 Months Ended
Dec. 31, 2022
Dec. 31, 2022
Mar. 31, 2023
Mar. 31, 2022
Dec. 12, 2022
Dec. 31, 2022
Dec. 31, 2021
Reorganization, Chapter 11 [Line Items]              
Financial Designation, Predecessor and Successor [Fixed List] Successor Successor Successor Predecessor Predecessor Successor Predecessor
Net operating loss carryforwards $ 6,671,907 $ 6,671,907       $ 6,671,907  
Stock-based compensation expense 2,936,945 2,936,945       2,936,945  
Capitalized research and development costs 2,421,390 2,421,390       2,421,390  
Capitalized start-up costs 1,121,802 1,121,802       1,121,802  
Capitalized licensing costs 687,926 687,926       687,926  
Derivative liabilities        
Capitalized patents 288,123 288,123       288,123  
Warrants 133,203 133,203       133,203  
Accrued payroll 71,830 71,830       71,830  
Contributions carryforward 2,833 2,833       2,833  
Lease liabilities 26,794 26,794       26,794  
Deferred rent        
Deferred tax assets 14,362,753 14,362,753       14,362,753  
Valuation allowance        
Deferred tax assets 14,362,753 14,362,753       14,362,753  
Deferred debt discount        
Right-of-use asset (24,236) (24,236)       (24,236)  
In-process research and development (24,658,231) (24,658,231)       (24,658,231)  
Fixed assets (4,270) (4,270)       (4,270)  
Deferred tax liabilities (24,686,737) (24,686,737)       (24,686,737)  
Deferred tax assets, net $ (10,323,984) $ (10,323,984)       $ (10,323,984)  
Predecessor [Member]              
Reorganization, Chapter 11 [Line Items]              
Financial Designation, Predecessor and Successor [Fixed List]       Predecessor Predecessor   Predecessor
Net operating loss carryforwards         $ 6,639,882   $ 4,930,055
Stock-based compensation expense         4,084,595   3,220,799
Capitalized research and development costs         2,362,939   2,199,126
Capitalized start-up costs         565,530   620,016
Capitalized licensing costs         689,820   735,485
Derivative liabilities           6,388
Capitalized patents         273,682   235,065
Warrants         238,768   239,307
Accrued payroll          
Contributions carryforward         2,833   2,840
Lease liabilities          
Deferred rent           4,176
Deferred tax assets         14,858,049   12,193,257
Valuation allowance         (14,853,648)   (12,180,021)
Deferred tax assets         4,401   13,236
Deferred debt discount           (6,388)
Right-of-use asset          
In-process research and development          
Fixed assets         (4,401)   (6,848)
Deferred tax liabilities         (4,401)   (13,236)
Deferred tax assets, net