0001213900-23-020621 | 10-K | XBRL Viewer

Significant Accounting Policies

Note 2 – Significant Accounting Policies

A summary of significant accounting policies followed by the Company in the preparation of the accompanying consolidated financial statements are as follows:

Use of Estimates

The preparation of the financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”), requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Significant estimates include but are not limited to stock-based compensation expense, fair value of warrants and loss on extinguishment of notes. Actual results could differ from those estimates and changes in estimates may occur.

Cash and Cash Equivalents

The Company considers all highly liquid securities readily convertible to cash that mature within three months or less from the original date of purchase to be cash equivalents. Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents. Cash and cash equivalents are held by financial institutions and are federally insured up to certain limits. At times, the Company’s cash and cash equivalents balance exceeds the federally insured limits. As of December 31, 2022, the Company has not experienced a loss on its accounts for which it exceeds federally insured deposit limits, and does not expect a loss to occur.

Accounts Receivable

In the normal course of business, the Company provides credit to its customers and performs credit evaluations of these customers. The Company periodically reviews accounts receivables for doubtful accounts on a customer-by-customer basis and established an allowance to reserve for balances that are deemed uncollectible. The allowance for doubtful accounts was $6,016 as of December 31, 2022, and 2021.

Investments in marketable securities

The Company accounts for its investments in debt securities in accordance with Accounting Standards Codification (“ASC”) 320, Investments — Debt Securities (“ASC 320”). Debt securities, which are comprised of investments in U.S. Treasury Securities, are measured at fair value, based on quoted market prices. As the Company has classified its investments in debt securities as available-for-sale, the Company recognizes all unrealized gains and losses in other comprehensive income, net of tax, and recognizes all realized gains and losses in net income/loss within the Company’s consolidated statement of operations and comprehensive loss.

The Company accounts for its investments in equity securities in accordance with ASC 321, Investments — Equity Securities (“ASC 321”). Equity securities, which are comprised of investments in mutual funds shares, are measured at fair value, based on quoted market prices, with all gains and losses reported in net income/loss within the Company’s consolidated statement of operations and comprehensive loss.

The Company may sell its debt or equity securities in response to changes in interest rates, risk/reward characteristics, liquidity needs or other factors.

Inventory

Inventory consists of finished goods, work-in-process and raw materials and is valued at the lower of cost or net realizable value, determined by the first-in, first-out (“FIFO”) method. As the Company manufactures the finished goods and work-in-process materials, overhead costs are included in inventory. The Company evaluates the carrying cost of finished goods, work-in-process and raw materials items. To the extent that such costs exceed future demand estimates and /or exhibit historical turnover at rates less than current inventory levels, the Company reduces the carrying value of the applicable inventories. Inventory consisted of the following:

	December 31,		December 31,
	2022		2021

Raw materials	$	114,175	$	91,995
Work in process		51,677		132,160
Total inventory	$	165,852	$	224,155

In December of 2022, the Company performed a detailed evaluation of its inventory and determined $79,011 was obsolete. As such, the Company has written off this inventory as of December 31, 2022.

Property and Equipment

Property and equipment are recorded at cost and depreciated over the estimated useful lives of the related assets using the straight-line method. Lab and office equipment are depreciated over a five-year period. Leasehold improvements are depreciated over the shorter of the useful life and the term of the lease. When assets are retired or otherwise disposed of, the cost of these assets and related accumulated depreciation or amortization are eliminated from the balance sheet and any resulting gains or losses are included in the consolidated statement of operations and comprehensive loss in the period of disposals.

Long-lived Assets

The Company assesses, on an annual basis, the recoverability of the carrying amount of long-lived assets used in continuing operations. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the future net cash flow expected to be generated by the asset. A loss is recognized when expected future cash flow (undiscounted and without interest) are less than the carrying amount of the asset. The impairment loss is determined as the difference by which the carrying amount of the asset exceeds its fair value. No impairments were recognized in the years ended December 31, 2022, and 2021.

Revenue Recognition

The Company’s revenue is generated primarily from the sale of products and research services. Product revenue primarily consists of sales of genetic sequencing equipment and sequencing reagent kits. Research service revenue primarily consists of revenue generated from gene sequencing services and grants.

The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers (“ASC 606”). Under ASC 606, the Company recognizes revenue when control of its products and services is transferred to its customers in an amount that reflects the consideration the Company expects to receive from its customers in exchange for those products and services. To determine the appropriate amount of revenue to be recognized for arrangements determined to be within the scope of ASC 606, the Company performs a five-step process. This process involves identifying the contract with a customer, determining the performance obligations in the contract, determining the contract price, allocating the contract price to the distinct performance obligations in the contract, and recognizing revenue when (or as) the performance obligations have been satisfied. A performance obligation is considered distinct from other obligations in a contract when it provides a benefit to the customer either on its own or together with other resources that are readily available to the customer and is separately identified in the contract. The Company only applies the five-step process to contracts when it is probable that the entity will collect consideration it expects to be entitled to in exchange for the goods or services it transfers to the customer.

The Company evaluates contingent payments to estimate the amount which is not probable of a material reversal to include in the transaction price using the most likely amount method. Future payments that are not within the control of the Company, are not considered probable of being achieved until the contingencies are resolved.

Revenue from product sales, including customized sequencing instruments and sequencing reagent kits and off-the-shelf consumables, is recognized generally upon delivery, which is when control of the product is deemed to be transferred.

Revenue from gene sequencing services, using the tSMS platform, is recognized generally as the services are provided to the customer. The components of the sequencing process, including reagent kits and off-the-shelf consumables, sample loader and sequencer, are not distinct within the context of the gene sequencing service contract. This is because in a gene sequencing service contract the reagent kits and other components, such as off-the-shelf consumables, used in the sequencing process, become required inputs to achieve the specified gene sequencing analysis, and the components in the sequencing process are sequential in nature and highly interrelated as they work together to generate sample-specific data.

As the Company’s standard payment terms are less than one year, the Company has elected the practical expedient under ASC 606-10-32-18 to not assess whether a contract has a significant financing component. The Company has elected to exclude sales tax from revenue. The Company generally has no obligations for returns, refunds and other similar obligations and does not provide separate equipment warranties.

The Company recognized $0 and $16,484 in revenue from gene sequencing services for the years ended December 31, 2022 and 2021, respectively. The Company recognized $1,177 and $31,537 in revenue from product sales for the years ended December 31, 2022 and 2021, respectively.

Grant Revenue

The Company’s grant revenues are derived from research programs by various departments of the National Institute of Health (“NIH”).

Grants awarded to SeqLL for research and development by government entities are outside the scope of the contracts with customers and contributions guidance. This is because these granting entities are not considered to be customers and are not receiving reciprocal value for their grant support provided to the Company. These grants provide the Company with payments for certain types of expenditures in return for research and development activities over a contractually defined period.

The Company recognizes NIH grant revenue as reimbursable grant costs that are incurred up to pre-approved award limits within the budget period. The costs associated with these reimbursements are reflected as a component of research and development expense in the accompanying consolidated statements of operations and comprehensive loss. In the years ended December 31, 2022, and 2021, the Company recognized grant revenue of $77,482 and $161,974, respectively.

Income Taxes

The Company utilizes the liability method of accounting for income taxes as required by ASC 740, Income Taxes. Under this method, deferred tax assets and liabilities are determined based on differences between financial reporting and the tax basis of assets and liabilities as well as net operating loss carryforwards and tax credits and are measured using enacted tax rates and laws that will be in effect when 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. Currently, there is no provision for income taxes, as the Company has incurred operating losses to date, and a full valuation allowance has been provided on the net deferred tax assets.

The Company determines whether it is more likely than not that 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.

The Company has no accruals for interest or penalties related to income tax matters. Tax years subsequent to 2019 remain open to examination by federal and state tax authorities.

Stock-based Compensation

The Company’s share-based compensation program grants awards include stock options and restricted stock awards. The fair value of stock option grants is estimated as of the date of the grant using the Black-Scholes option pricing model. The fair value of restricted stock awards is based on the fair value of the Company’s common stock on the date of the grant. The fair value of the stock-based awards are then expensed over the requisite service period, generally the vesting period, for each award.

The Company’s expected stock price volatility assumption is based on the volatility of comparable public companies. The expected term of a stock option granted to employees and directors (including non-employee directors) is based on the average of the contractual term (generally 10 years) and the vesting period. For non-employee options, the expected term is the contractual term. The risk-free interest rate is based on the yield of U.S. Treasury securities consistent with the life of the option. No dividend yield was assumed as the Company does not pay dividends on its common stock. The Company recognizes forfeitures related to stock-based awards as they occur.

The Company has periodically granted stock options and restricted stock awards to consultants for services, pursuant to the Company’s stock plans at the fair market value on the respective dates of grant. Should the Company terminate any of its consulting agreements, the unvested options underlying the agreements would be cancelled. For awards granted to consultants and non-employees, compensation expense is recognized over the vesting period of the awards, which is generally the period services are rendered by such consultants and non-employees.

The assumptions used in determining the fair value of share-based awards granted in 2022 and 2021 are as follows:

	2022			2021
Risk-free interest rate		1.64	%		1.21	%
Expected option life		6 – 6.1 years			5 years
Expected dividend yield		0	%		0	%
Expected stock price volatility		54	%		52	%

Research and Development Expenses

The Company expenses all research and development costs as incurred. Included in research and development costs are wages, stock-based compensation and benefits of employees and other operational costs related to the Company’s research and development activities, including facility-related expenses and external costs of outside contractors engaged by the Company.

Segments

The Company operates in a single business segment that includes the design, development and manufacturing of genetic analysis technologies.

Leases

In the first quarter of 2022, the Company adopted Accounting Standards Update (“ASU”) No. 2016-02, Leases (Topic 842) which had no impact on the Company’s financial statements upon adoption. The Company assesses its contracts at inception to determine whether the contract contains a lease, including evaluation of whether the contract conveys the right to control an explicitly or implicitly identified asset for a period of time. The Company recognizes right-of-use assets and lease liabilities that represent the net present value of future operating lease payments utilizing a discount rate corresponding to the Company’s incremental borrowing rate and amortizing over the remaining terms of the leases. The Company accounts for the leases of less than 12 months as short-term leases.

Net Loss per Share

Basic net loss per share is computed by dividing the net loss by the weighted-average number of shares of common stock outstanding for the period, without consideration for potentially dilutive securities if their effect is antidilutive. Diluted net loss per share is computed by dividing the net loss by the weighted average number of shares of common stock and dilutive common stock equivalents outstanding for the period determined using the treasury stock and if-converted methods. Dilutive common stock equivalents are comprised of options outstanding under the Company’s stock option plan and warrants. For all periods presented, there is no difference in the number of shares used to calculate basic and diluted shares outstanding as inclusion of the potentially dilutive securities would be antidilutive.

The following potential shares of common stock were not considered in the computation of diluted net loss per share as their effect would have been antidilutive:

	December 31,
	2022		2021
Stock options		2,003,919		918,915
Warrants for common stock		4,388,185		4,393,396

Recently Issued Accounting Standards

In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-13, Financial Instruments-Credit Losses: Measurement of Credit Losses on Financial Instruments. ASU 2016-13 requires measurement and recognition of expected credit losses for financial assets. In April 2019, the FASB issued clarification to ASU 2016-13 within ASU 2019-04, Codification Improvements to Topic 326, Financial Instruments-Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments, or ASU 2016-13. The guidance is effective for fiscal years beginning after December 15, 2022. The Company has adopted ASU 2016-13 effective January 1, 2023, for which, there was an immaterial impact on the Company’s financial statements and financial statement disclosures.

The Company does not believe that any other recently issued accounting pronouncements had or will have a material effect on its consolidated financial statements.

Document And Entity Information - USD ($) $ in Millions	12 Months Ended
Document And Entity Information - USD ($) $ in Millions	Dec. 31, 2022	Mar. 15, 2023	Jun. 30, 2022
Document Information Line Items
Entity Registrant Name	SeqLL Inc.
Trading Symbol	SQL
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		13,886,379
Entity Public Float			$ 4,786,725
Amendment Flag	false
Entity Central Index Key	0001605888
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	false
Document Annual Report	true
Document Transition Report	false
Entity File Number	333-254886
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	46-5319744
Entity Address, Address Line One	3 Federal Street
Entity Address, City or Town	Billerica
Entity Address, Country	MA
Entity Address, Postal Zip Code	01821
City Area Code	(781)
Local Phone Number	460-6016
Title of 12(b) Security	Common Stock, par value $.00001 per share
Security Exchange Name	NASDAQ
Entity Interactive Data Current	Yes
Auditor Firm ID	392
Auditor Name	Wolf & Company, P.C.
Auditor Location	Boston, MA

Fair Value Measurements

12 Months Ended

Dec. 31, 2022

Fair Value Disclosures [Abstract]

Fair Value Measurements

Note 5 – Fair Value Measurements

The accounting guidance defines fair value, establishes a consistent framework for measuring fair value and requires disclosure for each major asset and liability category measured at fair value on either a recurring or non-recurring basis. Fair value is defined as an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. As a basis for considering such assumptions, the accounting guidance establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows:

Level 1:

Observable inputs such as quoted prices in active markets.

Level 2:

Inputs, other than the quoted prices in active markets that are observable either directly or indirectly.

Level 3:

Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.

The following table summarizes fair value measurements by level on December 31, 2022 of the Company’s assets measured at fair value on a recurring basis:

	Fair Value Measurements Using
	Fair Value		Level 1		Level 2		Level 3
U.S. government and agency obligations	$	4,036,014	$	4,036,014		-		-

The following table summarizes fair value measurements by level on December 31, 2021 of the Company’s assets measured at fair value on a recurring basis:

	Fair Value Measurements Using
	Fair Value		Level 1		Level 2		Level 3
Cash and cash equivalents	$	60,021	$	60,021	$	-	$	-
Mutual funds		5,933,364		5,933,364		-		-
Total financial assets	$	5,993,385	$	5,993,385	$	-	$	-

The Company determines fair value for cash equivalents and marketable securities with Level 1 inputs through the reference to the quoted market prices.

The table below presents the 2021 changes in Level 3 liabilities measured at fair value on a recurring basis (See Note 8).

	Convertible Notes
Balance at December 31, 2020	$	-
Issuance of Amended Notes (Note 8)		3,168,236
Change in fair value of convertible notes		195,962
Fair value of convertible notes at IPO date		(3,364,198	)
Balance at December 31, 2021	$	-

At the IPO date, the Amended Notes were converted into 641,895 shares of common stock (see Note 8). The interest expense of $89,239 for the period between the date of the Conversion Agreements related to the Amended Notes (see Note 8) and December 31, 2021, is included in the change in fair value of the Amended Notes.

There are no assets or liabilities measured at fair value on a non-recurring basis during the years ended December 31, 2022, and 2021.

The carrying values of financial instruments such as accounts receivable, net, other receivables, accounts payable, and accrued expenses approximated fair value as of December 31, 2022 and December 31, 2021 due to their short-term maturities. The carrying value of the Company’s Non-Convertible Promissory Note approximated its fair value as of December 31, 2022 and December 31, 2021.

Related Party Transactions

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Related Party Transactions (Details)	Dec. 31, 2021 USD ($)
Related Party Transactions (Details) [Line Items]
Non-interest-bearing demand loans	$ 90,000
IPO [Member]
Related Party Transactions (Details) [Line Items]
Non-interest-bearing demand loans	$ 50,000

Related Party Transactions

12 Months Ended

Dec. 31, 2022

Note 7 – Related Party Transactions

At December 31, 2022 and 2021, the Company had the following outstanding payables, which are included within the Company’s accounts payable above, to affiliated parties for past services:

	December 31, 2022		December 31, 2021

Genomic Diagnostic Technologies	$	925	$	23,725
St. Laurent Institute		232,418		313,679
St. Laurent Realty, Inc.		7,558		27,913
Total related party payables	$	240,901	$	365,317

The above entities are affiliated with (1) William C. St. Laurent, a former member of the Company’s board of directors, (2) relatives of Mr. St. Laurent or (3) entities controlled by the St. Laurent family, who are controlling shareholders of the Company. St. Laurent Realty, Inc. and Genomic Diagnostic Technologies assisted the Company by previously providing corporate accounting support; St. Laurent Institute, a non-for-profit company, provided bioinformatics specialist support for certain sequencing services.

During 2021, Daniel Jones, the Company’s Chief Executive Officer, made non-interest-bearing demand loans to the Company in the amounts of $90,000 and $50,000. Both loans were repaid in full with proceeds from the IPO.

Significant Accounting Policies (Details) - Schedule of inventory - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Schedule of Inventory [Abstract]
Raw materials	$ 114,175	$ 91,995
Work in process	51,677	132,160
Total inventory	$ 165,852	$ 224,155

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Cash Flows from Operating Activities
Net loss	$ (4,094,833)	$ (3,703,558)
Adjustment to reconcile net loss to net cash used in operating activities:
Depreciation	87,937	86,444
Write-off of obsolete inventory	79,011
Unrealized (gain)/loss on marketable securities	(54,508)	43,078
Realized loss on marketable equity securities	106,324
Loss on extinguishment of notes		934,257
Stock-based compensation	256,900	333,978
Change in fair value of convertible notes		195,962
Non-cash lease expense	111,984
Changes in operating assets and liabilities:
Accounts receivable, net	9,500
Other receivables	(25,035)	73,850
Prepaid expenses	14,197	(186,056)
Inventory	(20,708)	(21,144)
Other assets	(68,466)	(36,226)
Accounts payable	(248,928)	9,524
Accrued expenses	184,057	280,014
Net cash used in operating activities	(3,662,568)	(1,989,877)
Cash Flows from Investing Activities
Purchases of lab equipment	(40,020)	(14,470)
Purchases of marketable equity securities		(5,976,442)
Purchases of marketable debt securities	(4,014,153)
Sales of marketable equity securities	5,882,138
Net cash provided by (used in) investing activities	1,827,965	(5,990,912)
Cash Flows from Financing Activities
Proceeds from issuance of units and common stock warrants, gross		13,009,621
Payment for issuance costs of units and common stock warrants		(1,627,175)
Payment of non-convertible promissory notes		(270,000)
Proceeds from issuance of convertible notes		250,000
Proceeds from issuance of common stock to underwriters		801,362
Settlement of convertible notes		(141,891)
Proceeds from loan payable - related party		140,000
Payment of loan payable - related party		(166,000)
Net cash provided by financing activities		11,995,917
Net increase (decrease) in cash and cash equivalents	(1,834,603)	4,015,128
Cash and cash equivalents, beginning of period	4,015,128
Cash and cash equivalents, end of period	2,180,525	4,015,128
Supplemental disclosure of cash flow information and non-cash financing transactions
Right-of-use asset acquired through operating lease	1,257,495
Leasehold improvements financed through tenant improvement allowance	312,758
Conversion of notes at initial public offering into common stock		3,222,306
Conversion of preferred stock par value to common stock and additional paid-in capital		58
Fair value of warrants of common stock issued to underwriters		$ 1,647,076

Paycheck Protection Program

12 Months Ended

Dec. 31, 2022

Other Liabilities Disclosure [Abstract]

Paycheck Protection Program

Note 12 – Paycheck Protection Program

On May 5, 2021, and May 7, 2020, the Company applied for and received loans for $190,100 in each year in connection with the Paycheck Protection Program (“PPP”) pursuant to the CARES Act that was signed into law on March 27, 2020.

The loans had terms of 5 years, were unsecured and were guaranteed by the Small Business Administration (“SBA”). The loans bore interest at one percent per annum. Loan payments were to be deferred for borrowers who apply for loan forgiveness until the SBA remits the borrower’s loan forgiveness amount to the lender. If a borrower did not apply for loan forgiveness, payments were to be deferred 10 months after the end of the covered period for the borrower’s loan forgiveness (between 8 and 24 weeks).

Some or all of the loans could be forgiven if at least 75% of the loans’ proceeds were used by the Company to cover payroll costs, including benefits, and if the Company maintained its employment and compensation within certain parameters during the period following the loans’ origination date and complied with other relevant conditions.

The Company elected to account for the PPP loans as an in-substance government grants by applying the guidance in International Accounting Standards 20 by analogy based on the assessment that it is probable that it will meet both (a) the eligibility criteria for a PPP loan, and (b) the loan forgiveness criteria for all or substantially all of the PPP loan. Under this guidance, the Company recorded the loans’ proceeds in other income in the consolidated statement of operations and comprehensive loss for the years in which the Company received a PPP Loan.

As of December 31, 2022, both of the PPP Loans referenced above were forgiven.

Consolidated Balance Sheets (Parentheticals) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Accounts receivable, net of allowances for doubtful accounts (in Dollars)	$ 6,016	$ 6,016
Preferred stock, par value (in Dollars per share)	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in Dollars per share)	$ 0.00001	$ 0.00001
Common stock, shares authorized	80,000,000	80,000,000
Common stock, shares issued	11,886,379	11,886,379
Common stock, shares outstanding	11,886,379	11,886,379

Preferred Stock (Details)	12 Months Ended
Preferred Stock (Details)	Dec. 31, 2022 $ / shares
Preferred Stock (Details) [Line Items]
Conversion of preferred stock, description	The Preferred Stock was subject to automatic conversion upon (i) the closing of an initial public offering of the common stock at a price per share equal to at least $9.25 (as adjusted for any stock splits, stock dividends, combinations, subdivisions, recapitalization or the like) in an underwritten public offering in which the Company raised gross proceeds of at least $10 million or (ii) the consent of holders of at least a majority of the then-outstanding shares of Preferred Stock voting together as a single class. In connection with the IPO, all of the outstanding shares of the Company’s convertible preferred stock automatically converted into 3,130,622 shares of common stock.
Series A-1 [Member]
Preferred Stock (Details) [Line Items]
Original issue price per share	$ 0.59
Conversion price per share	0.59
Series A-2 [Member]
Preferred Stock (Details) [Line Items]
Original issue price per share	3.1
Conversion price per share	$ 3.1

Significant Accounting Policies (Details) - USD ($)	12 Months Ended
Significant Accounting Policies (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Significant Accounting Policies (Details) [Line Items]
Allowance for doubtful accounts	$ 6,016	$ 6,016
Inventory	79,011
Sale of revenue	1,177	31,537
Grant revenue	$ 77,482	161,974
Tax position percentage	50.00%
Employees contractual term	10 years
Product [Member]
Significant Accounting Policies (Details) [Line Items]
Sale of revenue	$ 0	$ 16,484

Amount, including 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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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 4
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130543-203045

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9054-108599

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9031-108599

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 924
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-URI https://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856

Accrued Liabilities And Other Liabilities [Abstract]

Accrued Expenses (Tables)

12 Months Ended

Dec. 31, 2022

Schedule of accrued expenses

	December 31,		December 31,
	2022		2021

Accrued interest		306,821		216,073
Accrued bonuses		135,000		-
Other		53,641		95,332
	$	495,462	$	311,405

Subsequent Events (Details) - Subsequent Event [Member] - USD ($)	1 Months Ended
	Feb. 15, 2023	Feb. 13, 2023
Subsequent Events (Details) [Line Items]
Common stock of shares (in Shares)		2,000,000
Common stock par value		$ 0.00001
Common Stock per share		$ 0.9
Gross proceeds agent fees (in Dollars)	$ 1,800,000

Consolidated Statements of Changes in Stockholders’ Equity (Deficit) - USD ($)	Preferred Stock	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Accumulated Other Comprehensive Income	Total
Balance at Dec. 31, 2020	$ 58	$ 49	$ 6,856,020	$ (10,710,293)		$ (3,854,166)
Balance (in Shares) at Dec. 31, 2020	5,791,665	4,864,862
Conversion of preferred stock into common stock	$ (58)	$ 31	27
Conversion of preferred stock into common stock (in Shares)	(5,791,665)	3,130,622
Stock-based compensation expense			333,978			333,978
Conversion of convertible notes into common stock		$ 6	3,222,300			3,222,306
Conversion of convertible notes into common stock (in Shares)		641,895
Issuance of Units in initial public offering, net of issuance costs of $1,555,976		$ 31	11,453,614			11,453,645
Issuance of Units in initial public offering, net of issuance costs of $1,555,976 (in Shares)		3,060,000
Issuance of common stock to underwriters in initial public offering, net of issuance costs of $71,199		$ 2	730,161			730,163
Issuance of common stock to underwriters in initial public offering, net of issuance costs of $71,199 (in Shares)		189,000
Net loss				(3,703,558)		(3,703,558)
Balance at Dec. 31, 2021		$ 119	22,596,100	(14,413,851)		8,182,368
Balance (in Shares) at Dec. 31, 2021		11,886,379
Stock-based compensation expense			256,900			256,900
Other comprehensive income					22,451	22,451
Net loss				(4,094,833)		(4,094,833)
Balance at Dec. 31, 2022		$ 119	$ 22,853,000	$ (18,508,684)	$ 22,451	$ 4,366,886
Balance (in Shares) at Dec. 31, 2022		11,886,379

Income Taxes (Details) - USD ($)	12 Months Ended
Income Taxes (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Income taxes percentage	29.00%
Federal and state net	$ 17,368,019
Operating loss carryforward	17,090,960
Deferred tax assets	$ 4,300,000	$ 5,500,000
Valuation allowance		$ 1,200,000

Stock Option Plan (Details) - USD ($)	12 Months Ended
Stock Option Plan (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Stock Option Plan (Details) [Line Items]
Available for future issuance of shares (in Shares)	1,496,081
Grant and vest period, term	4 years
Option excess, term	10 years
Generally vest over period	4 years
Weighted average grant date fair value of options (in Dollars per share)	$ 0.89	$ 1.15
Stock-based compensation (in Dollars)	$ 256,900	$ 333,978
Unrecognized compensation expense (in Dollars)	$ 710,812
Unvested share-based compensation awards expected term	1 year 6 months
2014 Equity Incentive Plan [Member]
Stock Option Plan (Details) [Line Items]
Grant of options (in Shares)	3,500,000

Marketable Securities

12 Months Ended

Dec. 31, 2022

Marketable Securities [Abstract]

Marketable Securities

Note 11 – Marketable Securities

The cost and fair value of marketable securities, which are available-for-sale debt securities, were $4,013,563 and $4,036,014 as of December 31, 2022, respectively, resulting in a $22,451 unrealized gain included in the other comprehensive income for the year ended December 31, 2022. As of December 31, 2022, the contractual maturities for all available-for-sale debt securities were less than one year.

Additionally, the Company recognized a net realized loss of $51,816 on marketable equity securities for the year ended December 31, 2022.

The cost and fair value of marketable equity securities were $5,976,442 and $5,933,364 as of December 31, 2021, respectively, resulting in $43,078 unrealized loss included in the consolidated statement of operations and comprehensive loss for the year ended December 31, 2021.

The Company’s interest and dividend income amounted to $44,879 and $36,463 for the years ended December 31, 2022, and 2021, respectively.

The Company has not recognized any impairment in its financial statements related to its marketable securities.

Significant Accounting Policies (Details) - Schedule of fair value of share-based awards granted	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Concentration of Risk, Financial Statement Captions [Line Items]
Risk-free interest rate	1.64%	1.21%
Expected option life		5 years
Expected dividend yield	0.00%	0.00%
Expected stock price volatility	54.00%	52.00%
Minimum [Member]
Fair Value, Concentration of Risk, Financial Statement Captions [Line Items]
Expected option life	6 years
Maximum [Member]
Fair Value, Concentration of Risk, Financial Statement Captions [Line Items]
Expected option life		6 years 1 month 6 days

Paycheck Protection Program (Details) - USD ($)			12 Months Ended
Paycheck Protection Program (Details) - USD ($)	May 05, 2021	May 07, 2020	Dec. 31, 2022
Other Liabilities Disclosure [Abstract]
Received loans	$ 190,100	$ 190,100
Loans term			5 years
Loans interest percentage			1.00%
Loan proceeds			75.00%

Consolidated Statements of Changes in Stockholders’ Equity (Deficit) (Parentheticals)	12 Months Ended
	Dec. 31, 2021 USD ($)
Statement of Stockholders' Equity [Abstract]
Net of issuance cost	$ 1,555,976
Issuance of common stock	$ 71,199

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Revenue
Sales	$ 1,177	$ 48,021
Grant revenue	77,482	161,974
Total revenue	78,659	209,995
Cost of sales	690	57,690
Gross profit	77,969	152,305
Operating expenses
Research and development	1,568,266	530,076
General and administrative	2,506,851	2,170,857
Total operating expenses	4,075,117	2,700,933
Operating loss	(3,997,148)	(2,548,628)
Other (income) and expenses
Interest and dividend income	(44,879)	(36,463)
Other income		(190,193)
Unrealized (gain)/loss on marketable equity securities	(54,508)	43,078
Realized loss on marketable equity securities	106,324
Change in fair value of convertible notes		195,962
Loss on extinguishment of convertible notes		934,257
Interest expense	90,748	208,289
Net loss	(4,094,833)	(3,703,558)
Other comprehensive income
Unrealized gain on marketable debt securities	22,451
Total comprehensive loss	$ (4,072,382)	$ (3,703,558)
Net loss per share - basic and diluted (in Dollars per share)	$ (0.34)	$ (0.51)
Weighted average common shares - basic and diluted (in Shares)	11,886,379	7,216,001

Nature of Operations and Basis of Presentation

12 Months Ended

Dec. 31, 2022

Nature of Operations and Basis of Presentation

Note 1 – Nature of Operations and Basis of Presentation

SeqLL Inc. was incorporated as a Delaware corporation on April 3, 2014. On April 8, 2014, SeqLL Inc. acquired a 100% ownership interest in SeqLL, LLC (“Subsidiary”), a domestic limited liability company formed on March 11, 2013 in the State of Massachusetts. SeqLL Inc. is a holding company of the Subsidiary (together the “Company” or “SeqLL”) and is a life sciences company focused on the development and application of innovative genetic analysis technologies and the monetization of these technologies and related intellectual property. The Subsidiary owns technology to enable the analysis of large volumes of genetic material by directly sequencing single molecules of DNA or RNA. The Subsidiary’s principal office is located in Billerica, Massachusetts.

Initial Public Offering

On August 31, 2021, the Company completed its initial public offering (“IPO”) whereby it sold 3,060,000 units, each unit consisting of one share of the Company’s common stock and a warrant to purchase one share of common stock at an exercise price of $4.25 per share (the “Warrants”), at a price to the public of $4.25 per unit. The gross proceeds from the IPO were approximately $13 million and were offset by $3.2 million in offering costs, of which $1.6 million was paid in cash and $1.6 million was issued in warrants to Maxim Group LLC (“Underwriter”) (see Note 10). In connection with the IPO, all of the outstanding shares of the Company’s convertible preferred stock automatically converted into 3,130,622 shares of common stock (see Note 9). Additionally, the outstanding convertible notes converted into 641,895 shares of common stock (see Note 8).

Pursuant to the Underwriting Agreement, the Company granted the Underwriter a 45-day option to purchase up to 459,000 additional shares of common stock, and/or 459,000 additional Warrants, to cover over-allotments in connection with the Offering. The Underwriter partially exercised this option and purchased 459,000 Warrants on August 31, 2021, at $0.01 per Warrant. On September 29, 2021, the Company issued 189,000 shares of common stock to the underwriters at a price of $4.24 per share from the exercise of the overallotment option, raising the net proceeds of approximately $730,000, net of offering costs.

On August 31, 2021, and September 29, 2021, the Company also issued to the Underwriter warrants to purchase up to a total of 162,450 shares of common stock at an exercise price of $4.675 per share (“Underwriter Warrants”) (Note 10).

Notice from the Nasdaq Stock Market

On June 21, 2022, SeqLL received notice from The Nasdaq Stock Market (“Nasdaq”) indicating that, because the closing bid price for its common stock has fallen below $1.00 per share for 30 consecutive business days, the Company no longer complies with the $1.00 minimum bid price requirement for continued listing. Initially, the Company had approximately 180 days to regain its compliance with the Nasdaq.

On December 20, 2022, the Company filed with, and received notice from, the Nasdaq that the Company is eligible for an additional 180 day period, in other words, until June 19, 2023, to regain its Nasdaq compliance.

The notification of noncompliance has no immediate effect on the listing or trading of the Company’s common stock or its warrants to purchase common stock under the symbols “SQL” and “SQLLW,” respectively. To regain compliance, the closing bid price of the Company’s common stock must meet or exceed $1.00 per share for a minimum of 10 consecutive business days.

If the Company does not regain compliance by June 19, 2023, and it has been determined that the Company will not be able to cure the deficiency, Nasdaq will provide notice that the Company’s common stock will be subject to delisting. The Company would have the right to appeal a determination to delist its common stock, and the common stock would remain listed on The Nasdaq Capital Market until the completion of the appeal process.

Risks and Uncertainties

The Company is subject to a number of risks similar to other companies in its industries, including rapid technological change, competition from larger pharmaceutical and biotechnology companies and dependence on key personnel.

Results of operations may be adversely affected by various factors that could cause economic uncertainty and volatility in the financial markets, many of which are beyond the Company’s control. The Company’s business could be impacted by, among other things, downturns in the financial markets or in economic conditions, inflation, increases in interest rates, the ongoing effects of the COVID-19 pandemic, including resurgences and the emergence of new variants, and geopolitical instability, such as the military conflict in the Ukraine. The Company cannot at this time fully predict the likelihood of one or more of the above events, their duration or magnitude or the extent to which they may negatively impact the Company’s business.

Basis of Presentation

The accompanying consolidated financial statements include the accounts of SeqLL Inc. and its wholly-owned subsidiary, SeqLL, LLC. All intercompany accounts and transactions have been eliminated in consolidation.

Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current assets
Cash and cash equivalents	$ 2,180,525	$ 4,015,128
Marketable securities	4,036,014	5,933,364
Accounts receivable, net of allowance for doubtful accounts of $6,016	21,214	30,714
Other receivables	60,000	34,965
Inventory	165,852	224,155
Prepaid expenses	171,859	186,056
Total current assets	6,635,464	10,424,382
Other assets
Property and equipment, net	530,108	265,267
Operating lease right-of-use asset	1,129,715
Other assets	118,954	50,488
Total assets	8,414,241	10,740,137
Current liabilities
Accounts payable	622,436	871,364
Accrued expenses	495,462	311,405
Non-convertible promissory notes - current		1,375,000
Current portion of operating lease liability	110,114
Total current liabilities	1,228,012	2,557,769
Non-current liabilities
Operating lease liability, less current portion	1,444,343
Non-convertible promissory notes - long-term	1,375,000
Total non-current liabilities	2,819,343
Total liabilities	4,047,355	2,557,769
Commitments and contingencies (Note 14)
Stockholders’ equity
Preferred stock, $0.00001 par value; 20,000,000 shares authorized; 0 shares issued and outstanding
Common stock, $0.00001 par value; 80,000,000 shares authorized; 11,886,379 shares issued and outstanding	119	119
Additional paid-in capital	22,853,000	22,596,100
Accumulated deficit	(18,508,684)	(14,413,851)
Accumulated other comprehensive income	22,451
Total stockholders’ equity	4,366,886	8,182,368
Total liabilities and stockholders’ equity	$ 8,414,241	$ 10,740,137

Subsequent Events

12 Months Ended

Dec. 31, 2022

Subsequent Events [Abstract]

Subsequent Events

Note 15 – Subsequent Events

On February 13, 2023, the Company entered into a Securities Purchase Agreement (the “Purchase Agreement”) with institutional investors (the “Purchasers”) pursuant to which the Company agreed to sell to the Purchasers, in a registered direct offering, an aggregate of 2,000,000 shares of common stock, par value $0.00001 per share (the “Common Stock”), of the Company, at a purchase price of $0.90 per share of Common Stock (the “Offering”). On February 15, 2023, the Company closed the Offering, raising gross proceeds of $1,800,000 before deducting placement agent fees and other offering expenses payable by the Company. The Company intends to use the net proceeds of the offering for working capital and general corporate purposes.

Accounting Policies, by Policy (Policies)

12 Months Ended

Dec. 31, 2022

Cash and Cash Equivalents

Use of Estimates

Use of Estimates

Cash and Cash Equivalents

Accounts Receivable

Accounts Receivable

Investments in marketable securities

Investments in marketable securities

The Company may sell its debt or equity securities in response to changes in interest rates, risk/reward characteristics, liquidity needs or other factors.

Inventory

Inventory

	December 31,		December 31,
	2022		2021

Raw materials	$	114,175	$	91,995
Work in process		51,677		132,160
Total inventory	$	165,852	$	224,155

In December of 2022, the Company performed a detailed evaluation of its inventory and determined $79,011 was obsolete. As such, the Company has written off this inventory as of December 31, 2022.

Property and Equipment

Property and Equipment

Long-lived Assets

Long-lived Assets

Revenue Recognition

Revenue Recognition

Grant Revenue

Grant Revenue

The Company’s grant revenues are derived from research programs by various departments of the National Institute of Health (“NIH”).

Income Taxes

Income Taxes

The Company has no accruals for interest or penalties related to income tax matters. Tax years subsequent to 2019 remain open to examination by federal and state tax authorities.

Stock-based Compensation

Stock-based Compensation

The assumptions used in determining the fair value of share-based awards granted in 2022 and 2021 are as follows:

	2022			2021
Risk-free interest rate		1.64	%		1.21	%
Expected option life		6 – 6.1 years			5 years
Expected dividend yield		0	%		0	%
Expected stock price volatility		54	%		52	%

Research and Development Expenses

Research and Development Expenses

Segments

Segments

The Company operates in a single business segment that includes the design, development and manufacturing of genetic analysis technologies.

Leases

Leases

Net Loss per Share

Net Loss per Share

The following potential shares of common stock were not considered in the computation of diluted net loss per share as their effect would have been antidilutive:

	December 31,
	2022		2021
Stock options		2,003,919		918,915
Warrants for common stock		4,388,185		4,393,396

Recently Issued Accounting Standards

Recently Issued Accounting Standards

The Company does not believe that any other recently issued accounting pronouncements had or will have a material effect on its consolidated financial statements.

Preferred Stock

12 Months Ended

Dec. 31, 2022

Preferred Stock [Abstract]

Preferred Stock

Note 9 – Preferred Stock

The Series A-1 Preferred Stock (“Series A-1”) and Series A-2 Preferred Stock (“Series A-2”) collectively the “Preferred Stock”, could be converted at any time at the election of the holder into common stock at an initial conversion price determined by dividing the Series A-1 original issue price of $0.59, as amended, by the Series A-1 conversion price of $0.59; and the Series A-2 original issue price of $3.10, as amended, by the Series A-2 conversion price of $3.10; both were subject to adjustment for stock splits, stock combinations and the like, and to a weighted-average adjustment for future issuances of common stock, warrants or rights to purchase common stock or securities convertible into common stock for a consideration per share that is less than the then-applicable conversion price, subject to certain exceptions listed in the Charter.

The Preferred Stock was subject to automatic conversion upon (i) the closing of an initial public offering of the common stock at a price per share equal to at least $9.25 (as adjusted for any stock splits, stock dividends, combinations, subdivisions, recapitalization or the like) in an underwritten public offering in which the Company raised gross proceeds of at least $10 million or (ii) the consent of holders of at least a majority of the then-outstanding shares of Preferred Stock voting together as a single class.

In connection with the IPO, all of the outstanding shares of the Company’s convertible preferred stock automatically converted into 3,130,622 shares of common stock.

Fair Value Measurements (Details) - Schedule of changes in Level 3 liabilities measured at fair value on recurring basis - Convertible Note [Member]	12 Months Ended
	Dec. 31, 2021 USD ($)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance at December 31, 2020
Issuance of Amended Notes (Note 8)	3,168,236
Change in fair value of convertible notes	195,962
Fair value of convertible notes at IPO date	(3,364,198)
Balance at December 31, 2021

Common Stock Warrants (Details) - Schedule of fair value of the warrants	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Common Stock Warrants (Details) - Schedule of fair value of the warrants [Line Items]
Expected life	5 years
Dividend yield	0.00%	0.00%
Volatility	67.00%
Minimum [Member]
Common Stock Warrants (Details) - Schedule of fair value of the warrants [Line Items]
Risk-free interest rate	0.77%
Maximum [Member]
Common Stock Warrants (Details) - Schedule of fair value of the warrants [Line Items]
Risk-free interest rate	1.01%

Marketable Securities (Details) - USD ($)	12 Months Ended
Marketable Securities (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Investments, Debt and Equity Securities [Abstract]
Loss on sale of securities	$ 4,013,563
Unrealized gain	4,036,014
Unrealized gain securities	$ 22,451
Maturities sale debt securities term	1 year
Marketable securities cost	$ 51,816	5,933,364
Marketable equity securities	5,976,442
Unrealized loss		43,078
Interest and dividend income	$ 44,879	$ 36,463

Income Taxes

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Income Taxes

Note 13 - Income Taxes

The Tax Cuts and Jobs Act (the “TCJA”) resulted in significant changes to the treatment of research or experimental (“R&E”) expenditures under Section 174. For tax years beginning after December 31, 2021, taxpayers are required to capitalize and amortize all R&E expenditures that are paid or incurred in connection with their trade or business which represent costs in the experimental or laboratory sense. Specifically, costs for U.S. based R&E activities must be amortized over five years and costs for foreign R&E activities must be amortized over 15 years; both using a midyear convention. The Company has implemented this standard on January 1, 2022, noting that the impact on the Company’s consolidated financial statements was immaterial.

The Company is subject to United States federal and Massachusetts state income taxes at an approximate combined rate of 29% in 2022. During the years ended December 31, 2022 and 2021, there was no provision for income taxes as the Company incurred losses during both periods. The primary component of the Company’s deferred tax assets are its net operating loss carryforwards. At December 31, 2022, the Company has a federal and state net, operating loss carryforward of approximately $17,368,019 and $17,090,960, respectively, which begins expiring in 2034.

The Company’s 2018 and after federal net operating losses can be carried forward indefinitely.

The valuation allowance against deferred tax assets was approximately $5.5 million and $4.3 million as of December 31, 2022, and 2021, respectively. During the years ended December 31, 2022 and 2021, the valuation allowance increased by approximately $1.2 million in both years.

As of December 31, 2022, the Company did not maintain any foreign subsidiaries and did not have previously deferred foreign earnings subject to the transition tax.

The income tax benefit differs from the amount of income tax determined by applying the U.S. federal income tax rate to pretax income for the years ended December 31, 2022 and 2021 due to the following:

	2022			2021
Computed “expected” tax benefit		(21.0	)%		(21.0	)%
Increase (decrease) in income taxes resulting from:
State taxes, net of federal benefit		(8.0	)%		(8.0	)%
Permanent differences		0	%		0	%
Increase in valuation reserve		29.0	%		29.0	%
		0	%		0	%

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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-Name Accounting Standards Codification
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Significant Accounting Policies (Details) - Schedule of net loss per share - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Stock options [Member]
Significant Accounting Policies (Details) - Schedule of net loss per share [Line Items]
Diluted net loss per share	2,003,919	918,915
Warrants for common stock [Member]
Significant Accounting Policies (Details) - Schedule of net loss per share [Line Items]
Diluted net loss per share	4,388,185	4,393,396

Common Stock Warrants (Details) - USD ($)			12 Months Ended
Common Stock Warrants (Details) - USD ($)	Sep. 29, 2021	Aug. 31, 2021	Dec. 31, 2022	Mar. 16, 2021
Common Stock Warrants (Details) [Line Items]
Warrants to purchase common stock (in Shares)				9,865
Warrants to purchase common stock per share				$ 4.1
Sale of aggregate units (in Shares)		3,060,000
Sale of aggregate units, per share		$ 4.25
Number of shares of common stock (in Shares)		1
Purchase of common stock (in Shares)		1
Exercise price per share			$ 3.1
Purchase of additional shares, description		In addition, pursuant to the Underwriting Agreement, the Company granted the Underwriter a 45-day option to purchase up to 459,000 additional shares of common stock, and/or 459,000 additional warrants, to cover over-allotments in connection with the Offering. The Underwriter partially exercised this option and purchased 459,000 warrants on the closing date at $0.01 per Warrant, for the total proceeds of $4,590.
Warrants exercisable		$ 4.25
Warrants term		5 years
Warrants, description			The Company may redeem the outstanding warrants, in whole and not in part, at $0.001 per warrant if, after thirteen months from the issuance date, (i) the daily volume weighted average price of the Common Stock for each of 10 consecutive trading days (Measurement Period) exceeds $12.75 (subject to adjustment for forward and reverse stock splits, recapitalizations, stock dividends and the like after the issuance date), (ii) the average daily volume for such Measurement Period exceeds $1,000,000 per Trading Day and (iii) the holders of warrants are not in possession of any information that constitutes, or might constitute, material non-public information which was provided by the Company, any of its Subsidiaries, or any of their officers, directors, employees, agents or Affiliates.
Total fair value of warrants (in Dollars)		$ 1,642,486
Warrants amount (in Dollars)			$ 5,211
Warrant [Member]
Common Stock Warrants (Details) [Line Items]
Exercise price per share		$ 4.25
Underwriter [Member]
Common Stock Warrants (Details) [Line Items]
Warrants exercisable	$ 4.675	$ 4.675
Warrants term	5 years	5 years
Total shares of common stock (in Shares)	162,450	162,450
Underwriter warrants date	Aug. 26, 2026	Aug. 26, 2026

Notes Payable

12 Months Ended

Dec. 31, 2022

Notes Payable [Abstract]

Notes Payable

Note 8 – Notes Payable

The Company entered into a series of convertible promissory notes (the “Convertible Notes”) through April 8, 2019, with certain preferred stockholders amounting to $905,000. The Convertible Notes had a one-year term and accrued interest at 10% per annum. The Convertible Notes were convertible at the lower of $3.10 per share or a 20% discount to the share price paid by the purchasers of equity securities in the Company’s next Qualified Financing, as defined in the convertible note agreement.

From April 29, 2019, to April 29, 2020, the Company entered into a series of non-convertible promissory notes (the “Promissory Notes”) with a certain preferred stockholder amounting to $1,375,000. The Promissory Notes had a one-year term with interest accruing at 10% per annum.

In November and December 2020, the Company issued senior secured convertible promissory notes to a third-party investor amounting to $200,000. These notes accrued interest at 10% per annum, were to be repaid at the earlier of December 31, 2022, or the Company’s next qualified financing of a minimum of $7.5 million (as defined in the notes agreement) and were convertible at $3.75 per share.

On December 31, 2020, the Company issued a non-convertible promissory note to St. Laurent Investments LLC amounting to $426,020 due July 31, 2022, bearing 10% interest per annum in exchange for the accrued interest on all its notes of the Company outstanding through that date.

From January to March 2021, the Company issued senior secured convertible promissory notes to investors for total proceeds of $250,000. The Convertible Notes accrued interest at 10% per annum, matured at the earlier of December 31, 2022, or the Company’s next qualified equity offering of a minimum of $7.5 million, and were convertible at $3.75 per share.

On February 3, 2021, the preferred stockholder and the holder of $2,910,710 in the Convertible Notes and Promissory Notes of the Company granted the Company an extension on all its notes of the Company to be repaid on or before July 31, 2022. This amendment was accounted for on a prospective basis under the troubled debt restructuring guidance.

In March 2021, the Company entered into a series of agreements with the noteholders to automatically convert $786,730 in outstanding Promissory Notes and $1,305,000 in Convertible Notes (together, “Amended Notes”), to common stock upon the closing of the IPO (“Conversion Agreements”), of which $1,552,683 was held by St. Laurent Investments, LLC and its affiliates. Under the terms of the conversion agreements, $826,020 and $1,265,710 in Amended Notes were to be converted at the closing of the IPO based on the $3.75 and $3.10 conversion prices, respectively. Since the automatic conversion could result in a material benefit to the noteholders, this amendment was deemed substantive and was accounted for as an extinguishment of debt. Accordingly, the Company recognized a loss on extinguishment of debt totaling $934,257 in the consolidated statement of operations and comprehensive loss for the three months ended March 2021, which represented the excess of the fair value of the Amended Notes totaling $3,118,235 over their carrying value of $2,183,978. The Company elected the option to account for the Amended Notes at fair value, with the changes in fair value recognized in the statement of operations and comprehensive loss. The fair value of the Amended Notes was estimated using probability weighted expected payouts under various settlement scenarios, discounted to their present value based on the estimated effective rate of return.

On April 29, 2021, the Company entered into an agreement with a noteholder to automatically convert an additional $50,000 in outstanding Amended Notes, including any accrued interest, to common stock upon the closing of the IPO at the conversion price of $3.75 per share.

At the IPO date, the Amended Notes automatically converted based on their original terms into 641,895 shares of common stock. The fair value of the Amended Notes of $3,364,198 immediately prior to the conversion, less a $141,884 cash payment related to the accrued interest, was reclassified into the additional paid in capital on the consolidated balance sheet. The fair value of the Amended Notes at the conversion date was estimated based on the fair value of the common stock issued upon the conversion.

The Company recognized $195,962 loss due to the change in fair value of the Amended Notes between the amendment date and their conversion at the IPO date.

In October 2021, the Company entered into an agreement with St. Laurent Investments LLC to reduce the interest on $1,375,000 principal amount of the Promissory Notes from 10% to 5% per year starting on October 1, 2021. The Company accounted for this transaction as a modification on a prospective basis.

In October 2021, the Company repaid $270,000 of the Promissory Notes to William C. St Laurent in cash.

In connection with all the Convertible Notes and Promissory Notes issued during 2021 and 2020, the Company issued warrants to noteholders to purchase the total of 66,665 and 53,333 shares of the Company’s common stock, including 11,466 to the placement agent (see Note 10). The fair values of these warrants were immaterial at issuance.

In June 2022, the Company entered into an agreement with St. Laurent Investments LLC to extend the maturity date of the $1,375,000 Promissory Note to July 31, 2024. The Company accounted for this transaction as a modification on a prospective basis.

For the years ended December 31, 2022, and 2021, interest expense related to both convertible and non-convertible promissory notes was $90,748 and $208,289, respectively.

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.

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Property, Plant and Equipment [Abstract]

Stock Option Plan

12 Months Ended

Dec. 31, 2022

Stock Option Plan [Abstract]

Stock Option Plan

Note 6 – Stock Option Plan

The Company’s 2014 Equity Incentive Plan (the “2014 Plan”) permits the grant of options for its common stock and shares of common stock to its employees, board members and consultants for up to 3,500,000 shares.

As of December 31, 2022, there were 1,496,081 shares available for future issuance under the Plan. Generally, option awards are granted with an exercise price equal to the fair value of the Company’s stock at the date of grant and vest over a period of four years. No option may have a term in excess of ten years from the option grant date. Share awards generally vest over a period of four years. Certain option and share awards provide for accelerated vesting if there is a change in control (as defined by the 2014 Plan). The weighted average grant date fair value of options granted in 2022 and 2021 were $0.89 and $1.15, respectively, per share.

The stock option activity for the year ended December 31, 2022 is as follows:

	Number of Options		Weighted- Average Exercise Price per Share		Weighted Average Remaining Contractual Term (in Years)
Outstanding as of December 31, 2021		918,919	$	2.09		5.79
Granted		1,085,000	$	1.71		10.00
Outstanding of December 31, 2022		2,003,919	$	1.88		7.09
Exercisable at December 31, 2022		919,764	$	2.09		4.79

During the years ended December 31, 2022 and 2021, the Company recorded $256,900 and $333,978 of stock-based compensation associated with granted and vested stock options, respectively. As of December 31, 2022, there was $710,812 of unrecognized compensation expense related to unvested share-based compensation awards, which will be recognized over approximately 1.5 years.

Property and Equipment, net (Tables)

12 Months Ended

Dec. 31, 2022

Schedule of property and equipment are recorded at historical cost

	December 31,			December 31,
	2022			2021

Lab equipment	$	767,010		$	740,963
Leasehold improvements		312,758			74,390
Office equipment		23,193			5,896
Other		-			3,325
		1,102,961			824,574
Less: accumulated depreciation		(572,853	)		(559,307	)
	$	530,108		$	265,267

Common Stock Warrants (Tables)

12 Months Ended

Dec. 31, 2022

Stockholders' Equity Note [Abstract]

Schedule of fair value of the warrants

Risk-free interest rate		0.77% - 1.01 %
Expected life		5 years
Dividend yield		0%
Volatility		67%

Schedule of outstanding warrants to purchase common stock

Issuance Date	Number of Shares Issuable Upon Exercise of Outstanding Warrants		Exercise Price		Expiration Date
8/30/2018		3,088	$	3.10	8/29/2023
9/30/2018		60,506	$	3.10	9/29/2023
9/30/2018		486,486	$	2.16	9/29/2023
10/17/2018		1,157	$	3.10	10/16/2023
11/2/2018		964	$	3.10	11/1/2023
11/9/2018		964	$	3.10	11/8/2023
11/16/2018		964	$	3.10	11/15/2023
11/29/2018		964	$	3.10	11/28/2023
12/21/2018		964	$	3.10	12/20/2023
12/27/2018		964	$	3.10	12/26/2023
1/31/2019		1,930	$	3.10	1/30/2024
2/7/2019		1,640	$	3.10	2/6/2024
2/21/2019		1,640	$	3.10	2/20/2024
3/20/2019		3,378	$	3.10	3/18/2024
4/8/2019		1,930	$	3.10	4/6/2024
11/19/2020		53,333	$	4.10	6/30/2024
11/19/2020		8,533	$	4.10	6/30/2024
1/8/2021		13,333	$	4.10	6/30/2024
1/11/2021		26,666	$	4.10	6/30/2024
2/13/2021		13,333	$	4.10	6/30/2024
3/16/2021		10,665	$	4.10	6/30/2024
3/16/2021		13,333	$	4.10	6/30/2024
8/31/2021		3,519,000	$	4.25	8/31/2026
8/31/2021		153,000	$	4.675	8/26/2026
9/29/2021		9,450	$	4.675	8/26/2026
		4,388,185

Nature of Operations and Basis of Presentation (Details) - USD ($)				1 Months Ended	12 Months Ended
	Sep. 29, 2021	Aug. 31, 2021	Apr. 08, 2014	Jun. 21, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Nature of Operations and Basis of Presentation (Details) [Line Items]
Sale of stock		3,060,000
Common stock exercise price (in Dollars per share)		$ 4.25
Gross proceeds (in Dollars)		$ 3,200,000				$ 13,009,621
Cash (in Dollars)		$ 1,600,000
Convertible preferred stock		3,130,622
Outstanding convertible notes		641,895
Purchase of additional shares					459,000
Additional warrants					459,000
Purchase of warrants		459,000
Warrant price per share (in Dollars per share)		$ 0.01
Company issued of shares	189,000
Underwriters price per share (in Dollars per share)	$ 4.24
Net proceeds (in Dollars)	$ 730,000
Warrants issued	162,450	162,450				66,665	53,333
Exercise price (in Dollars per share)	$ 4.675	$ 4.675
Common stock per share (in Dollars per share)				$ 1
Warrant [Member]
Nature of Operations and Basis of Presentation (Details) [Line Items]
Public price per share (in Dollars per share)		$ 4.25
Minimum [Member]
Nature of Operations and Basis of Presentation (Details) [Line Items]
Common stock per share (in Dollars per share)				$ 1
Initial Public Offering [Member]
Nature of Operations and Basis of Presentation (Details) [Line Items]
Gross proceeds (in Dollars)		$ 13,000,000
Maxim Group LLC [Member]
Nature of Operations and Basis of Presentation (Details) [Line Items]
Warrants issued (in Dollars)		$ 1,600,000
SeqLL, LLC [Member]
Nature of Operations and Basis of Presentation (Details) [Line Items]
Ownership interest, percentage			100.00%
Common stock discription				To regain compliance, the closing bid price of the Company’s common stock must meet or exceed $1.00 per share for a minimum of 10 consecutive business days.

Accrued Expenses

12 Months Ended

Dec. 31, 2022

Accrued Liabilities And Other Liabilities [Abstract]

Accrued Expenses

Note 4 – Accrued Expenses

Accrued expenses consist of the following:

	December 31,		December 31,
	2022		2021

Accrued interest		306,821		216,073
Accrued bonuses		135,000		-
Other		53,641		95,332
	$	495,462	$	311,405

Property and Equipment, net (Details) - USD ($)	12 Months Ended
Property and Equipment, net (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 87,937	$ 86,444

Commitments and Contingencies (Details)		12 Months Ended
Commitments and Contingencies (Details)	Feb. 02, 2022 m²	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Aug. 31, 2022 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Rent expense for lease		$ 14,239	$ 216,860
Office space (in Square Meters) \| m²	15,638
Lease term	92 months
Operating lease right-of-use asset		1,481,646
Lease liabilities		12,222
Long-term liabilities		1,547,614
Lease inception		$ 78,190
Lease utilizing a discount rate		5.98%
Land improvement				$ 312,758
Remaining lease term		6 years 9 months 18 days
Lease expense		$ 200,350
Cash payments		$ 88,366

Commitments and Contingencies

12 Months Ended

Dec. 31, 2022

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

Note 14 – Commitments and Contingencies

Leases

The Company’s office space lease in Woburn, Massachusetts (the “Woburn Lease”) for the Company’s corporate headquarters was on a month-to-month basis since November 2020 and was terminated in February 2022. The rent expense for this lease was $14,239 and $216,860 for the years ended December 31, 2022 and 2021, respectively.

On February 2, 2022, the Company entered into a lease agreement for approximately 15,638 square feet of its new corporate office space in Billerica, Massachusetts (the “Billerica Lease”). The Billerica Lease has a term of 92 months from its effective date and included access to certain additional office space until August 1, 2022. In addition, the Company is required to share in certain taxes and operating expenses of the Billerica Lease.

The Billerica Lease is classified as an operating lease. At the inception date of the Billerica Lease, the Company recorded a right-of-use asset of $1,481,646 in operating lease right-of-use asset, as well as a lease liability of $12,222 in current liabilities and $1,547,614 in long-term liabilities. The operating lease right-of use asset is less than that of the Company’s lease liabilities as of the lease inception date. This is due to the fact that the Company as part of the Billerica Lease was allowed certain tenant improvement allowances, which amounted to $78,190 at lease inception. This lease liability represented the net present value of future lease payments for the lease utilizing a discount rate of 5.98%, which corresponded to the Company’s incremental borrowing rate.

In August 2022, the Company received the tenant improvement allowance from the landlord, which totaled approximately $312,758. This allowance covered the leasehold improvements to the Billerica space and was accounted for as a reduction to the right-of-use asset. As of December 31, 2022, the remaining lease term was 6.8 years.

The Company recorded expense related to the Billerica Lease in the amount of $200,350 year ended December 31, 2022.

Variable lease expenses recorded by the Company were immaterial for the year ended December 31, 2022.

During the years ended December 31, 2022, the Company made cash payments of $88,366, for amounts included in the measurement of lease liabilities.

The following table reconciles the undiscounted lease liabilities to the total lease liabilities recognized on the consolidated balance sheet as of December 31, 2022:

2023	$	197,305
2024		275,875
2025		284,151
2026		292,676
2027		301,456
Thereafter		548,576
Total undiscounted lease liabilities	$	1,900,039
Less effects of discounting		(345,582	)
Total lease liabilities	$	1,554,457

Reported as of December 31, 2022:
Current portion of operating lease liability	$	110,114
Operating lease liability, less current portion		1,444,343
Total lease liabilities	$	1,554,457

Stock Option Plan (Details) - Schedule of stock option activity	12 Months Ended
	Dec. 31, 2022 $ / shares shares
Schedule of Stock Option Activity [Abstract]
Number of Options, Outstanding as of beginning balance \| shares	918,919
Weighted- Average Exercise Price per Share, Outstanding as of beginning balance \| $ / shares	$ 2.09
Weighted Average Remaining Contractual Term (in Years), Outstanding as of beginning balance	5 years 9 months 14 days
Number of Options, Granted \| shares	1,085,000
Weighted- Average Exercise Price per Share, Granted \| $ / shares	$ 1.71
Weighted Average Remaining Contractual Term (in Years), Granted	10 years
Number of Options, Outstanding of ending balance \| shares	2,003,919
Weighted- Average Exercise Price per Share, Outstanding of ending balance \| $ / shares	$ 1.88
Weighted Average Remaining Contractual Term (in Years), Outstanding of ending balance	7 years 1 month 2 days
Number of Options, Exercisable \| shares	919,764
Weighted- Average Exercise Price per Share, Exercisable \| $ / shares	$ 2.09
Weighted Average Remaining Contractual Term (in Years), Exercisable	4 years 9 months 14 days

Commitments and Contingencies (Details) - Schedule of reconciles undiscounted lease liabilities to the total lease liabilities recognized	Dec. 31, 2022 USD ($)
Schedule Of Reconciles Undiscounted Lease Liabilities To The Total Lease Liabilities Recognized Abstract
2023	$ 197,305
2024	275,875
2025	284,151
2026	292,676
2027	301,456
Thereafter	548,576
Total undiscounted lease liabilities	1,900,039
Less effects of discounting	(345,582)
Total lease liabilities	1,554,457
Reported as of December 31, 2022:
Current portion of operating lease liability	110,114
Operating lease liability, less current portion	1,444,343
Total lease liabilities	$ 1,554,457

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of income tax benefit differs from the amount of income tax

	2022			2021
Computed “expected” tax benefit		(21.0	)%		(21.0	)%
Increase (decrease) in income taxes resulting from:
State taxes, net of federal benefit		(8.0	)%		(8.0	)%
Permanent differences		0	%		0	%
Increase in valuation reserve		29.0	%		29.0	%
		0	%		0	%

Property and Equipment, net

12 Months Ended

Dec. 31, 2022

Property, Plant and Equipment [Abstract]

Property and Equipment, net

Note 3 – Property and Equipment, net

Property and equipment are recorded at historical cost and consist of the following:

	December 31,			December 31,
	2022			2021

Lab equipment	$	767,010		$	740,963
Leasehold improvements		312,758			74,390
Office equipment		23,193			5,896
Other		-			3,325
		1,102,961			824,574
Less: accumulated depreciation		(572,853	)		(559,307	)
	$	530,108		$	265,267

Depreciation expense amounted to $87,937 and $86,444 for the years ended December 31, 2022, and 2021, respectively.

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2022

Fair Value Disclosures [Abstract]

Schedule of assets measured at fair value

	Fair Value Measurements Using
	Fair Value		Level 1		Level 2		Level 3
U.S. government and agency obligations	$	4,036,014	$	4,036,014		-		-

	Fair Value Measurements Using
	Fair Value		Level 1		Level 2		Level 3
Cash and cash equivalents	$	60,021	$	60,021	$	-	$	-
Mutual funds		5,933,364		5,933,364		-		-
Total financial assets	$	5,993,385	$	5,993,385	$	-	$	-

Schedule of changes in Level 3 liabilities measured at fair value on recurring basis

	Convertible Notes
Balance at December 31, 2020	$	-
Issuance of Amended Notes (Note 8)		3,168,236
Change in fair value of convertible notes		195,962
Fair value of convertible notes at IPO date		(3,364,198	)
Balance at December 31, 2021	$	-

Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2022

Schedule of outstanding payables

	December 31, 2022		December 31, 2021

Genomic Diagnostic Technologies	$	925	$	23,725
St. Laurent Institute		232,418		313,679
St. Laurent Realty, Inc.		7,558		27,913
Total related party payables	$	240,901	$	365,317

Common Stock Warrants

12 Months Ended

Dec. 31, 2022

Stockholders' Equity Note [Abstract]

Common Stock Warrants

Note 10 – Common Stock Warrants

On March 16, 2021, the Company made a down payment to ShareIntel-Shareholder Intelligence Services, LLC for anticipated services connected to the Company’s planned offering, which was in the form of issuing 9,865 warrants to purchase common stock at $4.10 per share, with an expiration date of June 30, 2024. The warrants are exercisable starting at their issuance dates.

On August 31, 2021, the Company sold an aggregate of 3,060,000 units at a price to the public of $4.25 per unit, each unit consisting of one share of the Company’s common stock and a warrant to purchase one share of common stock at an exercise price of $4.25 per share. In addition, pursuant to the Underwriting Agreement, the Company granted the Underwriter a 45-day option to purchase up to 459,000 additional shares of common stock, and/or 459,000 additional warrants, to cover over-allotments in connection with the Offering. The Underwriter partially exercised this option and purchased 459,000 warrants on the closing date at $0.01 per Warrant, for the total proceeds of $4,590. These warrants are exercisable at any time from the issuance date at $4.25 for common stock shares and have a five-year term. The warrants may be exercised for cash or through cashless exercise.

The Company may redeem the outstanding warrants, in whole and not in part, at $0.001 per warrant if, after thirteen months from the issuance date, (i) the daily volume weighted average price of the Common Stock for each of 10 consecutive trading days (Measurement Period) exceeds $12.75 (subject to adjustment for forward and reverse stock splits, recapitalizations, stock dividends and the like after the issuance date), (ii) the average daily volume for such Measurement Period exceeds $1,000,000 per Trading Day and (iii) the holders of warrants are not in possession of any information that constitutes, or might constitute, material non-public information which was provided by the Company, any of its Subsidiaries, or any of their officers, directors, employees, agents or Affiliates.

Pursuant to the Underwriting Agreement, on August 31, 2021, and September 29, 2021, the Company also issued to the Underwriter warrants to purchase up to a total of 162,450 shares of common stock as a compensation for their services. These warrants are exercisable at any time from the issuance date at $4.675 per share of common stock and have a term of five years through August 26, 2026. The total fair value of the warrants granted to the Underwriter was $1,642,486 at the issuance date. The Company estimated the fair value of the warrants using the Black-Scholes option pricing model based on the following assumptions:

Risk-free interest rate		0.77% - 1.01 %
Expected life		5 years
Dividend yield		0%
Volatility		67%

The following table summarizes information with regard to outstanding warrants to purchase common stock as of December 31, 2022:

Issuance Date	Number of Shares Issuable Upon Exercise of Outstanding Warrants		Exercise Price		Expiration Date
8/30/2018		3,088	$	3.10	8/29/2023
9/30/2018		60,506	$	3.10	9/29/2023
9/30/2018		486,486	$	2.16	9/29/2023
10/17/2018		1,157	$	3.10	10/16/2023
11/2/2018		964	$	3.10	11/1/2023
11/9/2018		964	$	3.10	11/8/2023
11/16/2018		964	$	3.10	11/15/2023
11/29/2018		964	$	3.10	11/28/2023
12/21/2018		964	$	3.10	12/20/2023
12/27/2018		964	$	3.10	12/26/2023
1/31/2019		1,930	$	3.10	1/30/2024
2/7/2019		1,640	$	3.10	2/6/2024
2/21/2019		1,640	$	3.10	2/20/2024
3/20/2019		3,378	$	3.10	3/18/2024
4/8/2019		1,930	$	3.10	4/6/2024
11/19/2020		53,333	$	4.10	6/30/2024
11/19/2020		8,533	$	4.10	6/30/2024
1/8/2021		13,333	$	4.10	6/30/2024
1/11/2021		26,666	$	4.10	6/30/2024
2/13/2021		13,333	$	4.10	6/30/2024
3/16/2021		10,665	$	4.10	6/30/2024
3/16/2021		13,333	$	4.10	6/30/2024
8/31/2021		3,519,000	$	4.25	8/31/2026
8/31/2021		153,000	$	4.675	8/26/2026
9/29/2021		9,450	$	4.675	8/26/2026
		4,388,185

During the year ended December 31, 2022, warrants to purchase 5,211 shares of common stock with an exercise price of $3.10 expired.

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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Schedule of stock option activity

Stock Option Plan (Tables)

12 Months Ended

Dec. 31, 2022

Stock Option Plan [Abstract]

	Number of Options		Weighted- Average Exercise Price per Share		Weighted Average Remaining Contractual Term (in Years)
Outstanding as of December 31, 2021		918,919	$	2.09		5.79
Granted		1,085,000	$	1.71		10.00
Outstanding of December 31, 2022		2,003,919	$	1.88		7.09
Exercisable at December 31, 2022		919,764	$	2.09		4.79

Consolidated Statements of Operations and Comprehensive Loss (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Net loss per share - diluted	$ (0.34)	$ (0.51)
Weighted average common shares - diluted	11,886,379	7,216,001

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.

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Commitments and Contingencies Disclosure [Abstract]

Notes Payable (Details) - USD ($)		1 Months Ended	6 Months Ended	12 Months Ended
Notes Payable (Details) - USD ($)	Mar. 31, 2021	Apr. 29, 2021	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Apr. 29, 2020	Oct. 31, 2021	Oct. 01, 2021	Sep. 29, 2021	Aug. 31, 2021	Feb. 03, 2021	Apr. 08, 2019
Notes Payable (Details) [Line Items]
Preferred stockholder value												$ 2,910,710
Accrued interest rate				10.00%
Convertible per share (in Dollars per share)				$ 3.75
Preferred stockholder value							$ 1,375,000
Third-party investor amount						$ 200,000
Promissory notes accrue interest				10.00%
Repaid date				Dec. 31, 2022
Issuance of equity offering				$ 7,500,000	$ 71,199
Non-convertible						$ 426,020
Due date						Jul. 31, 2022
Non-convertible interest						10.00%
Total investors	$ 250,000
Number of common shares percentage				10.00%
Maturity date			Jul. 31, 2024	Dec. 31, 2022
Issuable to conversion shares (in Shares)				7.5
Convertible exercise price per share (in Dollars per share)				$ 3.75
Additional outstanding	$ 786,730	$ 50,000
Conversion prices increase (in Dollars per share)	$ 3.75
Conversion prices decrease (in Dollars per share)	$ 3.1
Extinguishment of debt	$ 934,257
Fair value	3,118,235			$ 3,364,198
Carrying value	2,183,978
Convertible original terms shares (in Shares)				641,895
Cash payments				$ 141,884
Change in fair value				$ 195,962
Principal amount									$ 1,375,000
Promissory note rate				1.00%
Promissory notes repaid								$ 270,000
Total purchase (in Shares)					66,665	53,333				162,450	162,450
Placement agent (in Shares)				11,466
Promissory note			$ 1,375,000
Interest expense				$ 90,748	$ 208,289
Maximum [Member]
Notes Payable (Details) [Line Items]
Promissory note rate									10.00%
Minimum [Member]
Notes Payable (Details) [Line Items]
Promissory note rate									5.00%
IPO [Member]
Notes Payable (Details) [Line Items]
Common stock value	1,552,683
Conversion price (in Dollars per share)		$ 3.75
Convertible Notes Payable [Member]
Notes Payable (Details) [Line Items]
Preferred stockholder value													$ 905,000
Accrued interest rate				10.00%
Convertible per share (in Dollars per share)				$ 3.1
Convertible discount rate				20.00%
Additional outstanding	1,305,000
Conversion agreements	826,020
Convertible Notes Payable [Member] \| IPO [Member]
Notes Payable (Details) [Line Items]
Conversion agreements	$ 1,265,710

Accrued Expenses (Details) - Schedule of accrued expenses - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Schedule of Accrued Expenses [Abstract]
Accrued interest	$ 306,821	$ 216,073
Accrued bonuses	135,000
Other	53,641	95,332
Accrued expenses, total	$ 495,462	$ 311,405

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2022

Schedule of reconciles undiscounted lease liabilities to the total lease liabilities recognized

2023	$	197,305
2024		275,875
2025		284,151
2026		292,676
2027		301,456
Thereafter		548,576
Total undiscounted lease liabilities	$	1,900,039
Less effects of discounting		(345,582	)
Total lease liabilities	$	1,554,457

Reported as of December 31, 2022:
Current portion of operating lease liability	$	110,114
Operating lease liability, less current portion		1,444,343
Total lease liabilities	$	1,554,457

Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2022

Schedule of fair value of share-based awards granted

Schedule of Inventory

	December 31,		December 31,
	2022		2021

Raw materials	$	114,175	$	91,995
Work in process		51,677		132,160
Total inventory	$	165,852	$	224,155

	2022			2021
Risk-free interest rate		1.64	%		1.21	%
Expected option life		6 – 6.1 years			5 years
Expected dividend yield		0	%		0	%
Expected stock price volatility		54	%		52	%

Schedule of net loss per share

	December 31,
	2022		2021
Stock options		2,003,919		918,915
Warrants for common stock		4,388,185		4,393,396