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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
10-Q
☒ |
QUARTERLY
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
For
the quarterly period ended June 30, 2024
☐ |
TRANSITION
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
For
the transition period from _______ to _______
Commission
file number: 000-55413
Cell
Source, Inc.
(Exact
name of registrant as specified in its charter)
Nevada |
|
32-0379665 |
(State
or other jurisdiction
of
incorporation or organization) |
|
(I.R.S.
Employer
Identification
No.) |
57
West 57th Street, Suite
400
New
York, NY 10019
(Address
of principal executive offices)
(646)
416-7896
(Issuer’s
telephone number)
Securities
registered pursuant to Section 12(b) of the Act:
Title
of each class |
|
Trading
symbol(s) |
|
Name
of each exchange on which registered |
None |
|
N/A |
|
N/A |
Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐
Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule
405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
was required to submit such files). Yes ☒ No ☐
Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,”
“smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. (Check one):
Large
accelerated filer ☐ |
Accelerated
filer ☐ |
Non-accelerated
filer ☒ |
Smaller
reporting company |
|
Emerging
growth company ☐ |
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any news or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒
As
of August 14, 2024, the registrant had 41,941,397 shares of $0.001 par value common stock outstanding.
CELL
SOURCE, INC.
FORM
10-Q
FOR
THE QUARTERLY PERIOD ENDED JUNE 30, 2024
TABLE
OF CONTENTS
PART
I – FINANCIAL INFORMATION
Item
1. Financial Statements.
CELL
SOURCE, INC.
CONDENSED
CONSOLIDATED BALANCE SHEETS
| |
June
30, | | |
December
31, | |
| |
2024 | | |
2023 | |
| |
(Unaudited) | | |
| |
Assets | |
| | | |
| | |
Current
Assets: | |
| | | |
| | |
Cash | |
$ | 90,549 | | |
$ | 22,203 | |
Prepaid
expenses | |
| 321,500 | | |
| 160,750 | |
Other
current assets | |
| 17,718 | | |
| 12,218 | |
Total
Assets | |
$ | 429,767 | | |
$ | 195,171 | |
| |
| | | |
| | |
Liabilities
and Stockholders’ Deficiency | |
| | | |
| | |
| |
| | | |
| | |
Current
Liabilities: | |
| | | |
| | |
Accounts
payable | |
$ | 1,751,867 | | |
$ | 1,467,052 | |
Accrued
expenses | |
| 1,390,363 | | |
| 1,225,195 | |
Accrued
expenses - related party | |
| 173,500 | | |
| 144,500 | |
Accrued
expenses | |
| 173,500 | | |
| 144,500 | |
Accrued
interest | |
| 976,840 | | |
| 939,549 | |
Accrued
interest - related parties | |
| 1,806,964 | | |
| 1,480,117 | |
Accrued
interest | |
| 1,806,964 | | |
| 1,480,117 | |
Accrued
compensation | |
| 1,016,127 | | |
| 960,554 | |
Notes
payable, net of debt discount of $115,614 and $776 as of June 30, 2024 and December 31, 2023, respectively | |
| 889,229 | | |
| 710,317 | |
| |
| | | |
| | |
Notes
payable - related parties, net of debt discount of $115,614 and $0 as of June 30, 2024 and December 31, 2023, respectively | |
| 328,136 | | |
| 150,000 | |
Notes
payable | |
| 328,136 | | |
| 150,000 | |
| |
| | | |
| | |
Convertible
notes payable, net of debt discount of $10,551 and $16,179 as of June 30, 2024 and December 31, 2023, respectively | |
| 984,449 | | |
| 1,078,821 | |
| |
| | | |
| | |
Convertible
notes payable - related parties | |
| 7,461,708 | | |
| 7,315,036 | |
Convertible
notes payable | |
| 7,461,708 | | |
| 7,315,036 | |
Derivative
liabilities | |
| 235,093 | | |
| 33,000 | |
Derivative
liabilities - related party | |
| 142,365 | | |
| - | |
Derivative
liabilities | |
| 142,365 | | |
| - | |
Financing
liability | |
| 343,533 | | |
| 42,033 | |
Advances
payable | |
| 135,000 | | |
| 135,000 | |
Advances
payable - related party | |
| 100,000 | | |
| 100,000 | |
Advances
payable | |
| 100,000 | | |
| 100,000 | |
Accrued
dividend payable | |
| 14,094 | | |
| 25,540 | |
Total
Liabilities | |
| 17,749,268 | | |
| 15,806,714 | |
| |
| | | |
| | |
Commitments
and contingencies (Note 8) | |
| - | | |
| - | |
| |
| | | |
| | |
Stockholders’
Deficiency: | |
| | | |
| | |
Convertible
Preferred Stock, $0.001 par value, 10,000,000 shares authorized; | |
| | | |
| | |
Series
A Convertible Preferred Stock, 1,350,000 shares designated, 1,342,195 shares issued and outstanding as of June 30, 2024 and
December 31, 2023; liquidation preference of $10,066,463 as of June 30, 2024 and December 31, 2023, respectively | |
| 1,342 | | |
| 1,342 | |
Series
B Convertible Preferred Stock, 2,000,000 shares designated, 206,799 and 106,668 shares issued and outstanding as of June 30,
2024 and December 31, 2023, respectively; liquidation preference of $1,563,826 and $806,805 as of June 30, 2024 and December
31, 2023, respectively | |
| 207 | | |
| 107 | |
Series
C Convertible Preferred Stock, 1,000,000 shares designated, 550,815 and 537,482 shares issued and outstanding as of June 30,
2024 and December 31, 2023, respectively; liquidation preference of $4,133,195 and $4,049,861 as of June 30, 2024 and
December 31, 2023, respectively | |
| 550 | | |
| 537 | |
Preferred
stock, value | |
| | | |
| | |
Common
Stock, $0.001 par value, 200,000,000 shares authorized; 41,941,397 and 39,830,802 shares issued and outstanding as of
June 30, 2024 and December 31, 2023, respectively | |
| 41,941 | | |
| 39,831 | |
Additional
paid-in capital | |
| 27,068,041 | | |
| 26,014,028 | |
Accumulated
deficit | |
| (44,431,582 | ) | |
| (41,667,388 | ) |
Total
Stockholders’ Deficiency | |
| (17,319,501 | ) | |
| (15,611,543 | ) |
Total
Liabilities and Stockholders’ Deficiency | |
$ | 429,767 | | |
$ | 195,171 | |
The
accompanying notes are an integral part of these condensed consolidated financial statements.
CELL
SOURCE, INC.
CONDENSED
CONSOLIDATED STATEMENTS OF OPERATIONS
(Unaudited)
| |
| 2024 | | |
| 2023 | | |
| 2024 | | |
| 2023 | |
| |
For the Three Months Ended June 30, | | |
For the Six Months Ended June 30, | |
| |
| | |
| | |
| | |
| |
| |
| 2024 | | |
| 2023 | | |
| 2024 | | |
| 2023 | |
| |
| | | |
| | | |
| | | |
| | |
Operating Expenses: | |
| | | |
| | | |
| | | |
| | |
Research and development | |
$ | 805,511 | | |
$ | 351,088 | | |
$ | 1,147,224 | | |
$ | 675,088 | |
Research and development - related party | |
| 14,500 | | |
| 14,500 | | |
| 29,000 | | |
| 29,000 | |
Research and development | |
| 14,500 | | |
| 14,500 | | |
| 29,000 | | |
| 29,000 | |
General and administrative | |
| 373,668 | | |
| 539,877 | | |
| 1,155,584 | | |
| 1,616,926 | |
Total Operating Expenses | |
| 1,193,679 | | |
| 905,465 | | |
| 2,331,808 | | |
| 2,321,014 | |
Loss From Operations | |
| (1,193,679 | ) | |
| (905,465 | ) | |
| (2,331,808 | ) | |
| (2,321,014 | ) |
| |
| | | |
| | | |
| | | |
| | |
Other (Expense) Income: | |
| | | |
| | | |
| | | |
| | |
Interest expense | |
| (9,365 | ) | |
| (56,535 | ) | |
| (40,348 | ) | |
| (76,474 | ) |
Interest expense - related parties | |
| (227,267 | ) | |
| (180,747 | ) | |
| (333,405 | ) | |
| (296,578 | ) |
Interest expense | |
| (227,267 | ) | |
| (180,747 | ) | |
| (333,405 | ) | |
| (296,578 | ) |
Interest expense - amortization of debt discount | |
| (32,546 | ) | |
| (41,854 | ) | |
| (37,500 | ) | |
| (77,575 | ) |
Interest expense - amortization of debt discount - related parties | |
| (37,077 | ) | |
| (98,923 | ) | |
| (38,079 | ) | |
| (203,450 | ) |
Interest expense - amortization of debt discount | |
| (37,077 | ) | |
| (98,923 | ) | |
| (38,079 | ) | |
| (203,450 | ) |
Change in fair value of derivative liabilities | |
| 7,017 | | |
| - | | |
| 12,817 | | |
| - | |
Change in fair value of derivative liabilities - related party | |
| 4,129 | | |
| - | | |
| 4,129 | | |
| - | |
Change in fair value of derivative liabilities | |
| 4,129 | | |
| - | | |
| 4,129 | | |
| - | |
Gain on extinguishment of note payable | |
| - | | |
| 41,920 | | |
| - | | |
| 41,920 | |
Total Other Expense | |
| (295,109 | ) | |
| (336,139 | ) | |
| (432,386 | ) | |
| (612,157 | ) |
Net Loss | |
| (1,488,788 | ) | |
| (1,241,604 | ) | |
| (2,764,194 | ) | |
| (2,933,171 | ) |
Dividend attributable to Series A, B, and C preferred stockholders | |
| (339,871 | ) | |
| (300,849 | ) | |
| (666,536 | ) | |
| (598,366 | ) |
Net Loss Applicable to Common Stockholders | |
$ | (1,828,659 | ) | |
$ | (1,542,453 | ) | |
$ | (3,430,730 | ) | |
$ | (3,531,537 | ) |
| |
| | | |
| | | |
| | | |
| | |
Net Loss Per Common Share - Basic and Diluted | |
$ | (0.04 | ) | |
$ | (0.04 | ) | |
$ | (0.08 | ) | |
$ | (0.10 | ) |
| |
| | | |
| | | |
| | | |
| | |
Weighted Average Common Shares Outstanding - | |
| | | |
| | | |
| | | |
| | |
Basic and Diluted | |
| 41,019,348 | | |
| 37,213,515 | | |
| 40,763,349 | | |
| 37,137,064 | |
The
accompanying notes are an integral part of these condensed consolidated financial statements.
CELL
SOURCE, INC.
CONDENSED
CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ DEFICIENCY
(Unaudited)
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
Deficiency | |
| |
FOR
THE THREE AND SIX MONTHS ENDED JUNE 30, 2024 | |
| |
Convertible
Preferred | | |
Convertible
Preferred | | |
Convertible
Preferred | | |
| | |
| | |
Additional | | |
| | |
Total | |
| |
Stock
- Series A | | |
Stock
- Series B | | |
Stock
- Series C | | |
Common
Stock | | |
Paid-In | | |
Accumulated | | |
Stockholders’ | |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
Deficiency | |
| |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
Balance,
January 1, 2024 | |
| 1,342,195 | | |
$ | 1,342 | | |
| 106,668 | | |
$ | 107 | | |
| 537,482 | | |
$ | 537 | | |
| 39,830,802 | | |
$ | 39,831 | | |
$ | 26,014,028 | | |
$ | (41,667,388 | ) | |
$ | (15,611,543 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Conversion
of convertible notes payable and accrued interest into Series C Convertible Preferred Stock and common stock | |
| - | | |
| - | | |
| - | | |
| - | | |
| 13,333 | | |
| 13 | | |
| 6,546 | | |
| 6 | | |
| 104,891 | | |
| - | | |
| 104,910 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Series
A, B and C Convertible Preferred Stock dividends: | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Accrual
of earned dividends | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (326,665 | ) | |
| - | | |
| (326,665 | ) |
Payment of dividends in kind | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Payment of dividends in kind, shares | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Common
stock issued in satisfaction of accrued compensation | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 180,000 | | |
| 180 | | |
| 44,820 | | |
| - | | |
| 45,000 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Issuance
of Series B Convertible Preferred Stock for cash, net | |
| - | | |
| - | | |
| 3,333 | | |
| 3 | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 19,897 | | |
| - | | |
| 19,900 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Common
stock issued in satisfaction of convertible note payable interest | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 2,000 | | |
| 2 | | |
| 518 | | |
| - | | |
| 520 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Issuance of common stock in connection with extinguishment of note payable | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Issuance of common stock in connection
with extinguishment of note payable, shares | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Issuance of warrants in connection with: | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Satisfaction of accrued interest | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Issuance of convertible notes payable | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Conversion of Series C Convertible Preferred Stock into common stock | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Conversion of Series C Convertible
Preferred Stock into common stock, shares | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Stock-based
compensation: | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Warrants | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 29,141 | | |
| - | | |
| 29,141 | |
Common
stock | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 1,000,000 | | |
| 1,000 | | |
| 259,000 | | |
| - | | |
| 260,000 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net
loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (1,275,406 | ) | |
| (1,275,406 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance,
March 31, 2024 | |
| 1,342,195 | | |
$ | 1,342 | | |
| 110,001 | | |
$ | 110 | | |
| 550,815 | | |
$ | 550 | | |
| 41,019,348 | | |
$ | 41,019 | | |
$ | 26,145,630 | | |
$ | (42,942,794 | ) | |
$ | (16,754,143 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Series
A, B and C Convertible Preferred Stock dividends: | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Accrual
of earned dividends | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (339,871 | ) | |
| - | | |
| (339,871 | ) |
Payment
of dividends in kind | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 904,049 | | |
| 904 | | |
| 677,078 | | |
| - | | |
| 677,982 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Issuance
of Series B Convertible Preferred Stock for cash, net | |
| - | | |
| - | | |
| 96,798 | | |
| 97 | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 571,704 | | |
| - | | |
| 571,801 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Common
stock issued in satisfaction of convertible note payable interest | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 18,000 | | |
| 18 | | |
| 4,662 | | |
| - | | |
| 4,680 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Stock-based
compensation: | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Warrants | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 8,838 | | |
| - | | |
| 8,838 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net
loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (1,488,788 | ) | |
| (1,488,788 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance,
June 30, 2024 | |
| 1,342,195 | | |
$ | 1,342 | | |
| 206,799 | | |
$ | 207 | | |
| 550,815 | | |
$ | 550 | | |
| 41,941,397 | | |
$ | 41,941 | | |
$ | 27,068,041 | | |
$ | (44,431,582 | ) | |
$ | (17,319,501 | ) |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Deficit | | |
Deficiency | |
| |
FOR THE THREE AND SIX MONTHS ENDED JUNE 30, 2023 | |
| |
Convertible Preferred | | |
Convertible Preferred | | |
| | |
| | |
| | |
| | |
Total | |
| |
Stock - Series A | | |
Stock - Series C | | |
Common Stock | | |
Additional | | |
Accumulated | | |
Stockholders’ | |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Paid-In Capital | | |
Deficit | | |
Deficiency | |
| |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
Balance, January 1, 2023 | |
| 1,342,195 | | |
$ | 1,342 | | |
| 502,776 | | |
$ | 503 | | |
| 36,081,758 | | |
$ | 36,082 | | |
$ | 23,674,354 | | |
$ | (36,346,176 | ) | |
$ | (12,633,895 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Conversion of convertible notes payable
and accrued interest into Series C Convertible Preferred Stock and common stock | |
| - | | |
| - | | |
| 6,667 | | |
| 7 | | |
| 2,747 | | |
| 3 | | |
| 52,050 | | |
| - | | |
| 52,060 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Series A and Series C Convertible Preferred Stock dividends: | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Accrual of earned dividends | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (297,517 | ) | |
| - | | |
| (297,517 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Issuance of warrants in connection with: | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Issuance of warrants in connection with issuance of convertible notes payable | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 21,202 | | |
| - | | |
| 21,202 | |
Conversion of Series C Convertible Preferred Stock into common stock | |
| - | | |
| - | | |
| (10,000 | ) | |
| (10 | ) | |
| 100,000 | | |
| 100 | | |
| (90 | ) | |
| - | | |
| - | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Stock-based compensation: | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Common stock | |
| - | | |
| - | | |
| - | | |
| - | | |
| 1,000,000 | | |
| 1,000 | | |
| 329,000 | | |
| - | | |
| 330,000 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (1,691,567 | ) | |
| (1,691,567 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance, March 31, 2023 | |
| 1,342,195 | | |
$ | 1,342 | | |
| 499,443 | | |
$ | 500 | | |
| 37,184,505 | | |
$ | 37,185 | | |
$ | 23,778,999 | | |
$ | (38,037,743 | ) | |
$ | (14,219,717 | ) |
Balance | |
| 1,342,195 | | |
$ | 1,342 | | |
| 499,443 | | |
$ | 500 | | |
| 37,184,505 | | |
$ | 37,185 | | |
$ | 23,778,999 | | |
$ | (38,037,743 | ) | |
$ | (14,219,717 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Series A and Series C Convertible Preferred Stock dividends: | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Accrual of earned dividends | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (300,849 | ) | |
| - | | |
| (300,849 | ) |
Payment of dividends in kind | |
| - | | |
| - | | |
| - | | |
| - | | |
| 802,880 | | |
| 802 | | |
| 601,300 | | |
| - | | |
| 602,102 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Issuance of common stock in connection with extinguishment of note payable | |
| - | | |
| - | | |
| - | | |
| - | | |
| 176,000 | | |
| 176 | | |
| 57,904 | | |
| - | | |
| 58,080 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Issuance of warrants in connection with: | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Satisfaction of accrued interest | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 40,167 | | |
| - | | |
| 40,167 | |
Issuance of convertible notes payable | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 75,462 | | |
| - | | |
| 75,462 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Stock-based compensation: | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Warrants | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 40,600 | | |
| - | | |
| 40,600 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (1,241,604 | ) | |
| (1,241,604 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance, June 30, 2023 | |
| 1,342,195 | | |
$ | 1,342 | | |
| 499,443 | | |
$ | 500 | | |
| 38,163,385 | | |
$ | 38,163 | | |
$ | 24,293,583 | | |
$ | (39,279,347 | ) | |
$ | (14,945,759 | ) |
Balance | |
| 1,342,195 | | |
$ | 1,342 | | |
| 499,443 | | |
$ | 500 | | |
| 38,163,385 | | |
$ | 38,163 | | |
$ | 24,293,583 | | |
$ | (39,279,347 | ) | |
$ | (14,945,759 | ) |
The
accompanying notes are an integral part of these condensed consolidated financial statements.
CELL
SOURCE, INC.
CONDENSED
CONSOLIDATED STATEMENTS OF CASH FLOWS
(Unaudited)
| |
2024 | | |
2023 | |
| |
For the Six Months Ended | |
| |
June 30, | |
| |
2024 | | |
2023 | |
| |
| | |
| |
Cash Flows From Operating Activities: | |
| | | |
| | |
Net loss | |
$ | (2,764,194 | ) | |
$ | (2,933,171 | ) |
Adjustments to reconcile net loss to | |
| | | |
| | |
Adjustments to reconcile net loss to net cash used in operating activities: | |
| | | |
| | |
net cash used in operating activities: | |
| | | |
| | |
Gain on extinguishment of note payable | |
| - | | |
| (41,920 | ) |
Interest expense - amortization of debt discount | |
| 37,500 | | |
| 77,575 | |
Interest expense - amortization of debt discount - related parties | |
| 38,079 | | |
| 203,450 | |
Interest expense - amortization of debt discount | |
| 38,079 | | |
| 203,450 | |
Change in fair value of derivative liabilities - related party | |
| (4,129 | ) | |
| - | |
Change in fair value of derivative liabilities | |
| (12,817 | ) | |
| - | |
Non-cash interest expense - warrants | |
| (61,812 | ) | |
| (18,859 | ) |
Stock-based compensation: | |
| | | |
| | |
Common stock | |
| 268,831 | | |
| 339,438 | |
Warrants | |
| 35,396 | | |
| 39,578 | |
Stock-based compensation | |
| 35,396 | | |
| 39,578 | |
Changes in operating assets and liabilities: | |
| | | |
| | |
Prepaid expenses | |
| 160,750 | | |
| 161,675 | |
Other current assets | |
| (5,500 | ) | |
| 6,669 | |
Accounts payable | |
| 284,815 | | |
| 247,475 | |
Accrued expenses | |
| 165,168 | | |
| 153,994 | |
Accrued expenses - related party | |
| 29,000 | | |
| 29,000 | |
Accrued expenses | |
| 29,000 | | |
| 29,000 | |
Accrued interest | |
| 67,498 | | |
| 82,279 | |
Accrued interest - related parties | |
| 365,064 | | |
| 309,711 | |
Accrued interest | |
| 365,064 | | |
| 309,711 | |
Accrued compensation | |
| 99,525 | | |
| (2,526 | ) |
Net Cash Used In Operating Activities | |
| (1,296,826 | ) | |
| (1,345,632 | ) |
| |
| | | |
| | |
Cash Flows From Financing Activities: | |
| | | |
| | |
Proceeds from issuance of Series B Convertible Preferred Stock and warrants | |
| 751,000 | | |
| - | |
Proceeds from issuance of convertible notes payable | |
| - | | |
| 794,960 | |
Proceeds from issuance of convertible notes payable - related party | |
| 146,672 | | |
| 350,000 | |
Proceeds from issuance of convertible notes payable | |
| 146,672 | | |
| 350,000 | |
Proceeds from issuance of notes payable | |
| 250,000 | | |
| - | |
Proceeds from issuance of notes payable - related party | |
| 250,000 | | |
| - | |
Proceeds from issuance of notes payable | |
| 250,000 | | |
| - | |
Repayment of notes payable | |
| (6,250 | ) | |
| - | |
Repayment of notes payable - related party | |
| (6,250 | ) | |
| - | |
Repayment of notes payable | |
| (6,250 | ) | |
| - | |
Repayment of financing liability | |
| (20,000 | ) | |
| - | |
Net Cash Provided By Financing Activities | |
| 1,365,172 | | |
| 1,144,960 | |
| |
| | | |
| | |
Net Increase (Decrease) In Cash | |
| 68,346 | | |
| (200,672 | ) |
Cash - Beginning of Period | |
| 22,203 | | |
| 222,665 | |
Cash - End of Period | |
$ | 90,549 | | |
$ | 21,993 | |
| |
| | | |
| | |
Supplemental Disclosures of Cash Flow Information: | |
| | | |
| | |
Cash paid for: | |
| | | |
| | |
Interest | |
$ | - | | |
$ | - | |
Income taxes | |
$ | - | | |
$ | 949 | |
| |
| | | |
| | |
Non-cash investing and financing activities: | |
| | | |
| | |
Common stock issued in satisfaction of accrued compensation | |
$ | (45,000 | ) | |
$ | - | |
Common stock issued in connection with payment of Series A, B, and C Convertible Preferred Stock dividends in-kind | |
$ | 677,982 | | |
$ | 602,102 | |
Financing of Director and Officer insurance | |
$ | 321,500 | | |
$ | 321,500 | |
Conversion of accrued expenses into note principal | |
$ | - | | |
$ | 413,018 | |
Accrual of warrant obligations in connection with issuance of notes payable | |
$ | - | | |
$ | 40,167 | |
Warrants issued in satisfaction of accrued warrant obligation | |
$ | - | | |
$ | (40,167 | ) |
Issuance of warrants in connection with the issuance of notes payable | |
$ | 200,403 | | |
$ | 96,664 | |
Accrual of earned preferred stock dividends | |
$ | (666,536 | ) | |
$ | (598,366 | ) |
Conversion of convertible notes payable and accrued interest into Series C Preferred Stock and common stock | |
$ | 104,910 | | |
$ | 52,060 | |
Issuance of warrants in connection with issuance of Series B Preferred Stock | |
$ | 99,400 | | |
$ | - | |
Issuance of embedded derivative liabilities in connection with issuance of Series B Preferred Stock | |
$ | 59,900 | | |
$ | - | |
Issuance of embedded derivative liabilities in connection with issuance of Series C Preferred Stock | |
$ | 1,700 | | |
$ | - | |
Extinguishment of note payable for common stock | |
$ | - | | |
$ | 58,080 | |
The
accompanying notes are an integral part of these condensed consolidated financial statements.
CELL
SOURCE, INC.
NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(Unaudited)
Note
1 - Business Organization, Nature of Operations, Risks and Uncertainties and Basis of Presentation
Organization
and Operations
Cell
Source, Inc. (“Cell Source”, “CSI” or the “Company”) is a Nevada corporation formed on June 6, 2012
that is the parent company of Cell Source Limited (“CSL”), a wholly owned subsidiary which was founded in Israel in 2011
in order to commercialize a suite of inventions relating to certain cancer treatments. The Company is a biotechnology company focused
on developing cell therapy treatments based on the management of immune tolerance. The Company’s lead prospective product is its
patented Veto Cell immune system management technology, which is an immune tolerance biotechnology that enables the selective blocking
of immune responses. CSL’s Veto Cell immune system management technology is based on technologies patented, owned, and licensed
to CSL by Yeda Research and Development Company Limited, an Israeli corporation (“Yeda”) (see Note 8, Commitments and
Contingencies). The Company’s target indications include: lymphoma, leukemia and multiple myeloma through the facilitation
of safer and more accessible stem cell (e.g. bone marrow) transplantation acceptance, treatment of end stage kidney disease and other
non-malignant organ diseases through improved organ transplantation (broadened donor pool, reduced dependence on post-transplant anti-rejection
therapy), and ultimately treating a variety of cancers and non-malignant diseases.
Risks
and Uncertainties
On
October 7, 2023, a conflict arose between Israel and Hamas militants on Israel’s southern border from the Gaza Strip. The intensity
and duration of Israel’s current war against Hamas is difficult to predict, and as are such war’s economic implications on
the Company’s business and operations. To the extent that any of these negative developments do occur, they may have an adverse
effect on the Company’s business, results of operations and its ability to raise additional funds. As of June 30, 2024, the Company
considered the impact of the war on its business and operational assumptions and estimates and determined there were no material adverse
impacts on the Company’s condensed consolidated results of operations and financial position as of June 30, 2024.
Basis
of Presentation
The
accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally
accepted in the United States of America (“U.S. GAAP”) for interim financial information and with the instructions to Form
10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for
complete financial statements. In the opinion of management, such statements include all adjustments (consisting only of normal recurring
items) which are considered necessary for a fair presentation of the condensed consolidated financial position of the Company as of June
30, 2024 and the condensed consolidated results of its operations and cash flows for the three and six months ended June 30, 2024 and
2023. The results of operations for the three and six months ended June 30, 2024 are not necessarily indicative of the operating results
for the full year ending December 31, 2024 or any other period. These condensed consolidated financial statements should be read in conjunction
with the audited consolidated financial statements and related disclosures of the Company as of December 31, 2023 and for the year then
ended which were included in the Company’s Annual Report on Form 10-K that was filed with the Securities and Exchange Commission
(“SEC”) on June 24, 2024.
Note
2 - Going Concern and Management Plans
During
the six months ended June 30, 2024, the Company had not generated any revenues, had a net loss of approximately $2,764,000 and used cash
in operations of approximately $1,297,000. As of June 30, 2024, the Company had a working capital deficiency of approximately $17,320,000
and an accumulated deficit of approximately $44,432,000. As of June 30, 2024 and through the date of this filing, notes payable with
principal amounts totaling approximately $1,831,000 and $1,926,000, respectively, were past due. The Company will continue to incur net
operating losses to fund operations. These conditions raise substantial doubt about the Company’s ability to continue as a going
concern for at least one year from the date these financial statements are issued.
The
Company is currently funding its operations on a month-to-month basis. While there can be no assurance that it will be successful, the
Company is in active negotiations to raise additional capital. The Company’s primary sources of operating funds since inception
have been equity and debt financings. Management’s plans include continued efforts to raise additional capital through debt and
equity financings. There is no assurance that these funds will be sufficient to enable the Company to fully complete its development
activities or attain profitable operations. If the Company is unable to obtain such additional financing on a timely basis or, notwithstanding
any request the Company may make, if the Company’s debt holders do not agree to convert their notes into equity or extend the maturity
dates of their notes, the Company may have to curtail its development, marketing and promotional activities, which would have a material
adverse effect on the Company’s business, financial condition and results of operations, and ultimately the Company could be forced
to discontinue its operations and liquidate.
The
accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the
United States of America (“U.S. GAAP”), which contemplate continuation of the Company as a going concern and the realization
of assets and satisfaction of liabilities in the normal course of business. The carrying amounts of assets and liabilities presented
in the financial statements do not necessarily purport to represent realizable or settlement values. The consolidated financial statements
do not include any adjustment that might result from the outcome of this uncertainty.
Note
3 - Summary of Significant Accounting Policies
There
have been no material changes to the Company’s significant accounting policies included in the Annual Report on Form 10-K for the
year ended December 31, 2023, except as disclosed herein.
Loss
Per Share
The
Company computes basic net loss per share by dividing net loss applicable to common stockholders by the weighted average number of common
shares outstanding for the period and excludes the effects of any potentially dilutive securities. Diluted earnings per share includes
the dilution that would occur upon the exercise or conversion of all dilutive securities into common stock using the “treasury
stock” and/or “if converted” methods, as applicable.
The
common stock equivalents associated with the following securities are excluded from the calculation of weighted average dilutive common
shares because their inclusion would have been anti-dilutive:
Schedule
of Securities Excluded From Calculation of Weighted Average Dilutive Common Shares
| |
June
30, | |
| |
2024 | | |
2023 | |
| |
| | |
| |
Options | |
| 6,932,004 | | |
| 6,932,004 | |
Warrants | |
| 17,997,445 | | |
| 13,404,493 | |
Convertible
notes [1] [2] | |
| 13,904,889 | | |
| 4,153,234 | |
Convertible
preferred stock | |
| 20,998,090 | | |
| 18,416,383 | |
Total | |
| 59,832,428 | | |
| 42,906,114 | |
Recent
Accounting Standards
In
October 2023, the FASB issued ASU 2023-06, “Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure
Update and Simplification Initiative,” to amend certain disclosure and presentation requirements for a variety of topics within
the ASC. These amendments align the requirements in the ASC to the removal of certain disclosure requirements set out in Regulation S-X
and Regulation S-K, announced by the SEC. The effective date for each amended topic in the ASC is either the date on which the SEC’s
removal of the related disclosure requirement from Regulation S-X or Regulation S-K becomes effective, or on June 30, 2027, if the SEC
has not removed the requirements by that date. Early adoption is prohibited. The Company is currently evaluating the impact of this standard on its condensed consolidated financial statements.
In
November 2023, the FASB issued ASU 2023-07, Improvements to Reportable Segments Disclosures (Topic 280), which updates reportable segment
disclosure requirements, primarily through enhanced disclosures about significant segment expenses on both an annual and interim basis.
The guidance becomes effective for fiscal years beginning after December 15, 2023 and interim periods within fiscal years beginning after
December 15, 2024, with early adoption permitted. Since this new ASU addresses only disclosures, the Company does not expect the adoption
of this ASU to have any material effects on its financial condition, results of operations or cash flows. The Company is currently evaluating
any new disclosures that may be required upon adoption of ASU 2023-07.
In
December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The amendments in this
update address investor requests for more transparency about income tax information through improvements to income tax disclosures primarily
related to the rate reconciliation and income taxes paid information. This update also includes certain other amendments to improve the
effectiveness of income tax disclosures. The amendments in ASU 2023-09 are effective for fiscal years beginning after December 15, 2024
with early adoption permitted. The Company is currently evaluating the impact of this standard on its condensed consolidated financial statements.
Note
4 - Fair Value
The
following table provides a summary of the changes in fair value, including net transfers in and/or out, of all Level 3 liabilities measured
at fair value on a recurring basis using unobservable inputs during the three and six months ended June 30, 2024 and 2023:
Schedule
of Changes in Fair Value of Liabilities Measured at Fair Value on a Recurring Basis
| |
Accrued | | |
Accrued | | |
Derivative | | |
| |
| |
Interest | | |
Compensation | | |
Liabilities | | |
Total | |
| |
| | |
| | |
| | |
| |
Balance
- January 1, 2024 | |
$ | 356,510 | | |
$ | 97,102 | | |
$ | 33,000 | | |
$ | 486,612 | |
| |
| | | |
| | | |
| | | |
| | |
Accrual
of warrant obligation | |
| 6,666 | | |
| - | | |
| - | | |
| 6,666 | |
Accrual
of common stock obligation | |
| - | | |
| - | | |
| - | | |
| - | |
Reclassification
of warrant obligation to derivative liabilities | |
| - | | |
| | | |
| | | |
| | |
Issuance
of warrants and conversion option | |
| - | | |
| - | | |
| 5,100 | | |
| 5,100 | |
Issuance
of warrants | |
| - | | |
| | | |
| | | |
| | |
Common
stock issued in satisfaction of accrued compensation | |
| - | | |
| (45,000 | ) | |
| - | | |
| (45,000 | ) |
Change
in fair value | |
| (74,316 | ) | |
| (766 | ) | |
| (5,800 | ) | |
| (80,882 | ) |
| |
| | | |
| | | |
| | | |
| | |
Balance
- March 31, 2024 | |
$ | 288,860 | | |
$ | 51,336 | | |
$ | 32,300 | | |
$ | 372,496 | |
| |
| | | |
| | | |
| | | |
| | |
Reclassification
of warrant obligation to derivative liabilities | |
| (6,666 | ) | |
| - | | |
| 6,666 | | |
| - | |
Issuance
of warrants and conversion option | |
| - | | |
| - | | |
| 349,638 | | |
| 349,638 | |
Change
in fair value | |
| 12,502 | | |
| 1,815 | | |
| (11,146 | ) | |
| 3,171 | |
| |
| | | |
| | | |
| | | |
| | |
Balance
- June 30, 2024 | |
$ | 294,696 | | |
$ | 53,150 | | |
$ | 377,458 | | |
$ | 725,305 | |
| |
Accrued | | |
Accrued | | |
| |
| |
Interest | | |
Compensation | | |
Total | |
| |
| | |
| | |
| |
Balance
- January 1, 2023 | |
$ | 504,700 | | |
$ | 59,220 | | |
$ | 563,920 | |
| |
| | | |
| | | |
| | |
Accrual
of warrant obligation | |
| 40,167 | | |
| - | | |
| 40,167 | |
Change
in fair value | |
| (46,131 | ) | |
| (1,095 | ) | |
| (47,226 | ) |
| |
| | | |
| | | |
| | |
Balance
- March 31, 2023 | |
$ | 498,736 | | |
$ | 58,125 | | |
$ | 556,861 | |
| |
| | | |
| | | |
| | |
Accrual
of common stock obligation | |
| - | | |
| 9,438 | | |
| 9,438 | |
Issuance
of warrants | |
| (40,167 | ) | |
| - | | |
| (40,167 | ) |
Change
in fair value | |
| 27,272 | | |
| 73 | | |
| 27,345 | |
| |
| | | |
| | | |
| | |
Balance
- June 30, 2023 | |
$ | 485,841 | | |
$ | 67,636 | | |
$ | 553,477 | |
Financial
assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar
techniques and at least one significant model assumption or input is unobservable. The Company’s Level 3 liabilities shown in the
above table consist of accrued obligations to issue warrants and common stock to non-employees and is recorded at fair value at inception
and subsequent changes in fair value are charged to the condensed consolidated statement of operations at each reporting period.
In
applying the Black-Scholes option pricing model utilized in the valuation of Level 3 liabilities, the Company used the following approximate
assumptions:
Schedule
of Assumptions Used for Valuation of Level 3 Liabilities
| |
For
the Three Months Ended | | |
For
the Six Months Ended | |
| |
June
30, | | |
June
30, | |
| |
2024 | | |
2023 | | |
2024 | | |
2023 | |
| |
| | |
| | |
| | |
| |
Risk-free interest rate | |
| 3.84%
- 5.33 | % | |
| 4.13%
- 4.31 | % | |
| 3.84%
- 5.33 | % | |
| 3.60%
- 4.31 | % |
Expected term (years) | |
| 1.07
- 10.00 | | |
| 4.00-5.00 | | |
| 1.07
- 10.00 | | |
| 4.00-5.00 | |
Expected volatility | |
| 65 | % | |
| 80 | % | |
| 65 | % | |
| 80 | % |
Expected dividends | |
| 0.00 | % | |
| 0.00 | % | |
| 0.00 | % | |
| 0.00 | % |
The
expected term used is the contractual life of the instrument being valued. Since the Company’s stock does not have significant
trading volume, the Company is utilizing an expected volatility based on a review of the historical volatilities, over a period of time,
equivalent to the expected life of the instrument being valued, of similarly positioned public companies within its industry. The risk-free
interest rate was determined from the implied yields from U.S. Treasury zero-coupon bonds with a remaining term consistent with the expected
term of the instrument being valued.
As
of June 30, 2024 and December 31, 2023, the Company had an obligation to issue 183,095 and 363,095 shares of common stock to service
providers that had a fair value of $47,605 and $90,774, respectively, which was a component of accrued compensation on the condensed
consolidated balance sheets. The fair value of the common stock underlying this obligation has a per share value of $0.26 as of June
30, 2024 and December 31, 2023. Furthermore, as of June 30, 2024 and December 31, 2023, the Company has an obligation to issue warrants
to purchase 42,930 shares of the Company’s common stock to service providers that had a fair value of $5,545 and $6,328, respectively,
which was a component of accrued compensation on the condensed consolidated balance sheets.
See
Note 5, Notes Payable and Note 6, Stockholders’ Deficiency for additional details associated with the issuances of
common stock, warrants and embedded conversion options.
Note
5 – Notes Payable
As
of June 30, 2024 and through the date of this filing, notes and convertible notes payable with principal amounts totaling $1,831,000
and $1,926,000, respectively, were past due. Such notes continue to accrue interest and all relevant penalties have been accrued as of
June 30, 2024. The Company is in negotiations with certain holders of notes payable to extend the maturity dates of such notes or to
convert the principal and accrued interest into equity. As of June 30, 2024, the Company had an accrued interest balance of $282,533
related to notes and convertible notes payable that were past due.
During
the three months ended June 30, 2024 and 2023, the Company recorded interest expense of $236,632 and $237,282, respectively, and amortization
of debt discount of $69,623 and $140,777, respectively. During the six months ended June 30, 2024 and 2023, the Company recorded interest
expense of $373,753 and $373,052, respectively, and amortization of debt discount of $75,579 and $281,025, respectively. As of June 30,
2024 and December 31, 2023, the Company had $2,783,804 and $2,419,666, respectively, of accrued interest (including interest in the form
of warrants (see Note 4, Fair Value) and penalties related to notes payable, which is included with accrued interest and accrued
interest – related parties on the condensed consolidated balance sheets.
Notes
Payable
In
May 2024, the Company received proceeds of $250,000 from investors and issued notes payable in the aggregate principal amount of $300,000
with a maturity date of November 22, 2024. The notes bear interest at 10% per annum and have an aggregate original issue discount of
$50,000 which was recorded as a debt discount and will be amortized over the term of the note. In connection with the issuances, the
Company issued ten-year immediately vested warrants to purchase an aggregate of 625,000 shares of common stock at an exercise price of
$0.75 per share. The warrants had an issuance date fair value of $96,710 which was included within derivative liabilities, recorded as
a debt discount and will be amortized over the term of the notes. During the six months ended June 30, 2024, the Company repaid $6,250
of the outstanding principal balance, such that $293,750 was outstanding as of June 30, 2024.
Notes
Payable - Related Parties
In
May 2024, the Company received proceeds of $250,000 from an investor and issued a note payable in the principal amount of $300,000 with
a maturity date of November 22, 2024. The note bears interest at 10% per annum and has an original issue discount of $50,000 which was
recorded as a debt discount and will be amortized over the term of the note. In connection with the issuance, the Company issued ten-year
immediately vested warrants to purchase 625,000 shares of common stock at an exercise price of $0.75 per share. The warrants had an issuance
date fair value of $96,710 which was included within derivative liabilities - related parties, recorded as a debt discount and will be
amortized over the term of the note. During the six months ended June 30, 2024, the Company repaid $6,250 of the outstanding principal
balance, such that $293,750 was outstanding as of June 30, 2024.
Convertible
Notes Payable
During
the three months ended March 31, 2024, a convertible note with $100,000
of principal outstanding was automatically converted into 13,333
shares of Series C Convertible Preferred Stock at a price of $7.50
per share and the Company elected to convert $4,910
of accrued interest under such note into 6,546
shares of common stock at a price of $0.75
per share. The embedded conversion option attributable to the Series C Convertible
Preferred Stock was accounted for as derivative liability and had an issuance date fair value of $1,700.
On
March 22, 2024, the Company completed its private offering of 8% Convertible Notes that are convertible into shares of the Company’s
Series C Convertible Preferred Stock at a conversion price of $7.50 per share. Since the inception of the private offering, the Company sold $4,760,170 aggregate principal amount
of notes in the offering and issued investors warrants to purchase 4,321,926 shares of common stock at an exercise price of $1.25 per
share. Additional subscriptions will not be accepted.
Convertible
Notes Payable - Related Parties
In
March 2024, the Company received additional advances of $146,672 under a note originally issued to George Verstraete, a director of the
Company, and assigned to a trust controlled by Darlene Soave, a director of the Company, (the “Verstraete Note”), and, as
a result, increased the outstanding principal balance of the Verstraete Note to $3,736,708. In connection with the advances, the Company
issued five-year immediately vested warrants to purchase an aggregate of 117,338 shares of common stock at an exercise price of $1.25
per share to the trust controlled by Ms. Soave, the holder of the note. The warrants had an issuance date fair value of $6,666 which
was included within derivative liabilities - related parties, recorded as a debt discount and will be amortized over the term of the
note.
In
April 2024, the Company entered into note amendment agreements with a trust controlled by Darlene Soave to extend the maturity dates
of a note originally issued to Ms. Soave and assigned to the trust (the “Soave Note”) and the Verstraete Note to October
28, 2024 and September 10, 2024, respectively.
Note
6 – Stockholders’ Deficiency
Preferred
Stock Dividends
During
the three months ended June 30, 2024 and 2023, the Company accrued additional preferred dividends of $339,871 and $300,849, respectively.
During the six months ended June 30, 2024 and 2023, the Company accrued additional preferred dividends of $666,536 and $598,366, respectively.
As of June 30, 2024 and December 31, 2023, there were accrued preferred stock dividends of $14,094 and $25,540, respectively.
During
the three months ended June 30, 2024, the Company issued an aggregate of 904,049 shares of common stock at the stated value of $0.75
per share for aggregate value of $677,982, pursuant to the terms of the Series A, B and C Convertible Preferred Stock Certificate of
Designation, in connection with the partial payment of accrued dividends for Series A, Series B, and Series C Convertible Preferred Stock.
Series
B Convertible Preferred Stock
During
the six months ended June 30, 2024, the Company received gross proceeds of $751,000 from investors in connection with the issuance of
an aggregate of 100,131 shares of its Series B Convertible Preferred Stock and five-year warrants to purchase an aggregate of 1,126,500
shares of the Company’s common stock at an exercise price of $0.75 per share. The warrants and embedded conversion options were
accounted for as derivative liabilities under the Company’s sequencing policy and had an aggregate issuance date fair value of
$159,300.
Series
C Convertible Preferred Stock
See
Note 5, Notes Payable – Convertible Notes Payable for details associated with conversions of notes payable into 13,333 shares
of Series C Convertible Preferred Stock. The embedded conversion option of the Series C Convertible Preferred Stock was accounted for
as a derivative liability under the Company’s sequencing policy and had an issuance date fair value of $1,700.
Common
Stock
See
Note 5, Notes Payable – Convertible Notes Payable for details associated with conversions of accrued interest into 6,546
shares of common stock.
During
the three months ended March 31, 2024, the Company issued 180,000 shares of the Company’s common stock with an issuance date fair
value of $45,000 in connection with a legal settlement that was included within accrued compensation as of December 31, 2023.
During
the three months ended March 31, 2024, the Company issued 1,000,000 immediately vested shares of the Company’s common stock to
a certain consultant as compensation for services performed. The shares had a grant date fair value of $260,000 which was recognized
immediately.
During
the three and six months ended June 30, 2024, the Company issued 18,000 and 2,000 shares of the Company’s common stock to a certain
investor in satisfaction of convertible note payable late fees. The shares had an issuance date fair value of $5,200 which was recognized
immediately.
Stock
Warrants
During
the three months ended March 31, 2024, the Company entered into an advisory agreement with a certain advisor to perform independent advisory
services in connection with business operations from January 5, 2024 to June 4, 2024. In consideration of services to be performed, the
Company issued five-year warrants to purchase 100,000 shares of common stock, which vest 20% monthly during the term of the agreement
at an exercise price of $1.25 per share. The warrants had a grant date fair value of $6,590 which will be recognized over the vesting
term.
See
Note 5, Notes Payable for additional details associated with the issuance of stock warrants.
Stock-Based
Compensation
During
the three months ended June 30, 2024, the Company recognized stock-based compensation expense of $15,332, consisting of $8,852 of expense
related to warrants (of which, $8,838 was included within stockholder’s deficiency and $15 was included within accrued compensation)
and $6,480 (of which, $4,680 was included within stockholder’s deficiency and $1,800 was included within accrued compensation)
for consulting services which was included within accrued compensation, which was included within general and administrative expenses
on the condensed consolidated statement of operations. During the three months ended June 30, 2023, the Company recognized stock-based
compensation expense of $50,111 (consisting of $40,673 of expense related to warrants (of which, $40,600 was included within stockholder’s
deficiency and $73 was included within accrued compensation) and $9,438 of expense related to common stock to be issued for consulting
services described above, which has been included within accrued compensation on the balance sheet and included within general and administrative
expenses on the statement of operations.
During
the six months ended June 30, 2024, the Company recognized stock-based compensation expense of $304,227, consisting of $35,396 of expense
related to warrants (of which, $37,979 was included within stockholder’s deficiency and $(2,583) was included within accrued compensation)
and $268,831 of expense related to common stock to be issued for consulting services (of which, $265,200 was included within stockholder’s
deficiency and $3,631 was included within accrued compensation), which was included within general and administrative expenses on the
condensed consolidated statement of operations. During the six months ended June 30, 2023, the Company recognized stock-based compensation
expense of $379,016 (consisting of $39,578 of expense related to warrants (of which, $40,600 was included within stockholder’s
deficiency and $(1,022) was included within accrued compensation and $339,438 of expense related to common stock issued or to be issued
for consulting services described above (of which, $330,000 has been included within stockholder’s deficiency and $9,438 has been
included within accrued compensation) which was included within general and administrative expenses.
There
was no unrecognized stock-based compensation expense as of June 30, 2024.
Note
7 – Related Party Transactions
As
of June 30, 2024 and December 31, 2023, the Company was required to issue warrants to purchase an aggregate of 2,106,500 and 1,956,500,
respectively, shares of common stock at an exercise price of $0.75 per share to former directors of the Company in connection with loans
made to the Company in the aggregate amount of $459,000 which required certain penalties be paid in the form of warrants. As a result,
the Company accrued $176,834 and $215,050 associated with the fair value of the obligations as of June 30, 2024 and December 31, 2023,
respectively, which amount is included in accrued interest – related parties on the condensed consolidated balance sheets. The
obligations to issue warrants are subject to changes in fair value at each reporting period. See Note 4, Fair Value for additional
details.
See
Note 5, Notes Payable – Convertible Notes Payable – Related Parties for details related to convertible notes held
by directors of the Company.
Note
8 – Commitments and Contingencies
Yeda
Research and License Agreement
During
the three months ended June 30, 2024 and 2023, the Company recorded research and development expenses of $14,500 related to its Research
and License Agreement with Yeda (the “Agreement”). During the six months ended June 30, 2024 and 2023, the Company recorded
research and development expenses of $29,000 related to the Agreement with Yeda. As of June 30, 2024 and December 31, 2023, the Company
had $101,500 and $72,500, respectively, of accrued research and development expenses pursuant to the Agreement with Yeda.
MD
Anderson Agreements
During the six months ended June 30, 2024, the Company commenced work
under the February 2019 clinical trial agreement, as amended in May 2023, under which MD Anderson agreed to perform cell production and
conduct Phase 1/2 human clinical trials with a second set of 12 patients for a total of approximately $1,816,000, with payments becoming
due as certain specified milestones are met by MD Anderson.
The
Company recognized $787,872 and 328,688 of research and development expenses during the three months ended June 30, 2024 and 2023, respectively,
and $1,111,872 and $652,688 of research and development expenses during the six months ended June 30, 2024 and 2023, respectively, associated
with services provided by The University of Texas M.D. Anderson Cancer Center (“MD Anderson”) under the two agreements with
MD Anderson dated November 2018 and February 2019, respectively. As of June 30, 2024 and December 31, 2023, the Company had a liability
to MD Anderson of $1,481,962 and $924,705, respectively, which was included within accounts payable on the condensed consolidated balance
sheets.
Litigation
In
January 2019, the holder of a promissory note in the principal amount of $250,000
due on March 16, 2016 instituted a collection
action in the Supreme Court of the State of New York, County of New York. On June 12, 2019, the plaintiff served a motion for summary
judgment through the Secretary of State which was heard on July 12, 2019 and granted. The Company contended that it was not given sufficient
notice under the applicable statute and did not have an opportunity to oppose the motion. Judgment was entered in October 2019 in the
amount of $267,680.
The Company brought a motion to vacate based on the jurisdictional defect of the motion in not providing the required amount of time,
but that motion was denied in February 2021 without properly addressing the jurisdictional issues raised by the Company. The Company
appealed the denial and then filed a motion to Renew and Reargue the motion to vacate based on the Court’s failure to address critical
issues. That motion was also denied on April 15, 2021 without addressing the Company’s arguments. The Company appealed the second
denial as well and pursued both appeals in a consolidated manner so as to resolve all issues together. Each of the appeals was denied.
While the Company’s motions were pending, the plaintiff commenced steps to collect judgment. During the year ended December 31,
2021, $103,088
of a deposit made with the court by a third party
on behalf of the Company was released to an officer of the court and has been accounted for as partial note repayment, with an additional
$146,912 due
under the note repaid by a release of the remaining deposit to an officer of the court and garnishment of Company funds during the year
ended December 31, 2022, which was also accounted for as a note repayment. In August 2023, a supplemental judgment of $38,838
was entered against the Company. Inasmuch, as
there were no further opportunities to appeal, the Company was required to pay the remaining amount due, which was estimated to be approximately
$113,000 and
recorded as a liability as of December 31, 2023. As of May 31, 2024, after taking into account accrued and unpaid interest, approximately
$117,000 was
owed to the plaintiff and the plaintiff was seeking, among other things, additional monetary sanctions. In June 2024, the Company resolved
this matter by making a final payment of $135,000, and the plaintiff agreed to cease the pursuit of additional sanctions against the
Company and has since filed a satisfaction of judgment.
Loss
contingencies considered remote are generally not disclosed, unless they involve guarantees, in which case the guarantees would be disclosed.
There can be no assurance that such matters will not materially and adversely affect the Company’s business, financial position,
and results of operations or cash flows. Aside from the matters discussed above, there are no other known contingencies through the date
of this filing.
Note
9 – Subsequent Events
The
Company has evaluated events that have occurred after the balance sheet and through the date the financial statements were issued. Based
upon the evaluation, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment
or disclosure in the financial statements, except as disclosed below.
Subsequent
to June 30, 2024, the Company entered into an exchange agreement with a note holder, whereby the noteholder and the Company agreed to
exchange a note payable with a principal amount of $30,000 for a warrant to purchase an aggregate of 100,000 shares of the Company’s
common stock at an exercise price $0.75 per share.
Subsequent
to June 30, 2024, the Company entered into a note amendment agreement with a note holder to (i) extend the maturity date of a note in
the principal amount of $50,000 from December 23, 2023 to December 23, 2024 and (ii) increase the interest rate from 8% to 10% effective
July 2024. Further, in the event of an equity or debt financing transaction resulting in gross proceeds of at least $2,000,000, the
Company or guarantor of the note shall repay the note in full within five days after completing the transaction. If the note is not repaid
in full by December 23, 2024, any further extension will require the issuance of an additional five-year warrant to purchase 50,000 shares
of the Company’s common stock at an exercise price of $0.75 per share. Contemporaneous with the execution of this amendment, the
Company (i) issued to the lender an additional five-year warrant to purchase 25,000 shares of the Company’s common stock at an
exercise price of $0.75 per share and (ii) amended the holder’s previously outstanding warrant to reduce the exercise price to
$0.75 per share.
Subsequent
to June 30, 2024, the Company entered into a note amendment agreement with a note holder to (i) extend the maturity date of a note in
the principal amount of $25,000 from December 26, 2023 to December 26, 2024 and (ii) increase the interest rate from 8% to 10% effective
July 2024. Further, in the event of an equity or debt financing transaction resulting in gross proceeds of at least $2,000,000, the
Company or guarantor of the note shall repay the note in full within five days after completing the transaction. If the note is not repaid
in full by December 26, 2024, any further extension will require the issuance of an additional five-year warrant to purchase 25,000 shares
of the Company’s common stock at an exercise price of $0.75 per share. Contemporaneous with the execution of this amendment, the
Company (i) issued to the lender an additional five-year warrant to purchase 12,500 shares of the Company’s common stock at an
exercise price of $0.75 per share and (ii) amended the holder’s previously outstanding warrant to reduce the exercise price to
$0.75 per share.
Item
2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.
The
following discussion and analysis of the condensed consolidated results of operations and financial condition of Cell Source, Inc. (“CSI”,
“Cell Source”, the “Company”, “us,” “we,” “our,”) as of June 30, 2024 and
for the three and six months ended June 30, 2024 and 2023 should be read in conjunction with our unaudited financial statements and the
notes thereto included elsewhere in this Quarterly Report on Form 10-Q and with our audited financial statements and the notes thereto
included in our Annual Report on Form 10-K for the year ended December 31, 2023 as filed with the Securities and Exchange Commission
(“SEC”) on June 24, 2024.
This
Quarterly Report contains forward-looking statements as that term is defined in the federal securities laws. The events described in
forward-looking statements contained in this Quarterly Report may not occur. Generally, these statements relate to business plans or
strategies, projected or anticipated benefits or other consequences of our plans or strategies, projected or anticipated benefits from
acquisitions to be made by us, or projections involving anticipated revenues, earnings or other aspects of our operating results. The
words “may,” “will,” “expect,” “believe,” “anticipate,” “project,”
“plan,” “intend,” “estimate,” and “continue,” and their opposites and similar expressions,
are intended to identify forward-looking statements. We caution you that these statements are not guarantees of future performance or
events and are subject to a number of uncertainties, risks and other influences, many of which are beyond our control, which may influence
the accuracy of the statements and the projections upon which the statements are based. Factors that may affect our results include,
but are not limited to, the risks and uncertainties discussed in Item 1A (“Risk Factors”) of our Annual Report on Form 10-K
for the year ended December 31, 2023, filed with the SEC on June 24, 2024.
Overview
We
are a cell therapy company focused on immunotherapy. Since our inception, we have been involved with the development of proprietary immune
system management technology licensed from Yeda Research & Development Company Limited (“Yeda”), the commercial arm of
the Weizmann Institute. We have since shifted the focus of our research and development efforts to MD Anderson.
This
technology addresses one of the most fundamental challenges within human immunology: how to tune the immune response such that it tolerates
selected desirable foreign cells, but continues to attack all other (undesirable) targets. In simpler terms, a number of potentially
life-saving treatments have limited effectiveness today because the patient’s immune system rejects them. For example, while HSCT
– hematopoietic stem cell transplantation (e.g. bone marrow transplantation) has become a preferred therapeutic approach for treating
blood cell cancer, most patients do not have a matched family donor. Although matched unrelated donors and cord blood can each provide
an option for such patients, haploidentical stem cell transplants (sourced from partially mismatched family members) are rapidly gaining
favor as a treatment of choice. This is still a risky and difficult procedure primarily because of potential conflicts between host (recipient)
and donor immune systems and also due to viral infections that often follow even successful HSCT while the compromised new immune system
works to reconstitute itself by using the transplanted stem cells. Today, rejection is partially overcome using aggressive immune suppression
treatments that leave the patient exposed to many dangers by compromising their immune system.
The
unique advantage of Cell Source technology lies in the ability to induce sustained tolerance of transplanted cells (or organs) by the
recipient’s immune system in a setting that requires only mild immune suppression, while avoiding the most common post-transplant
complications. The scientific term for the result of successfully inducing such tolerance in a transplantation setting is chimerism,
where the recipient’s immune system tolerates the co-existence of the (genetically different) donor type and host type cells. Attaining
sustained chimerism is an important prerequisite to achieving the intrinsic GvL (graft versus leukemia) effect of HSCT and supporting
the reconstitution of normal hematopoiesis (generation of blood cells, including those that protect healthy patients from cancer) in
blood cancer patients. Preclinical data and initial clinical data show that Cell Source’s Veto Cell technology can provide superior
results in allogeneic (donor-derived) HSCT by allowing for haploidentical stem cell transplants under a mild conditioning regimen, while
avoiding the most common post-transplant complications. Combining this with CAR (Chimeric Antigen Receptor) T cell therapy as a unified
VETO CAR-T treatment, we will be able to treat patients in relapse as well as those in remission and use the cancer killing power of
CAR-T to protect the patient while their immune system fully reconstitutes, thus providing an end-to-end solution for blood cancer treatment
by potentially delivering a fundamentally safer and more effective allogeneic HSCT: prevention of relapse; avoidance GvHD; prevention
of viral infections; and enhanced persistence of GvL effect. This means that the majority of patients will be able to find a donor, and
will have access to a potentially safer procedure with higher long term survival rates than what either donor-derived HSCT or autologous
CAR-T each on their own currently provide.
The
ability to induce permanent chimerism (and thus sustained tolerance) in patients – which allows the transplantation to overcome
rejection without having to compromise the rest of the immune system – may open the door to effective treatment of a number of
severe medical conditions, in addition to blood cancers, which are characterized by this need. These include:
|
● |
The
broader set of cancers, including solid tumors, that can potentially be treated effectively using genetically modified cells such
as CAR-T cell therapy, but also face efficacy and economic constraints due to limited persistence based on immune system issues (i.e.,
the need to be able to safely and efficiently deliver allogeneic CAR-T therapy). Inducing sustained tolerance to CAR-T cells may
bring reduced cost and increased efficacy by allowing for off-the-shelf (vs. patient-derived) treatments with more persistent cancer
killing capability. |
|
|
|
|
● |
Organ
failure and transplantation. A variety of conditions can be treated by the transplantation of vital organs. However, transplantation
is limited both by the insufficient supply of available donor organs and the need for lifelong, daily anti-rejection treatments post-transplant.
Haploidentical organ transplants, with sustained chimerism, have the potential to make life saving transplants accessible to the
majority of patients, with the prospect of improved life quality and expectancy. |
|
|
|
|
● |
Non-malignant
hematological conditions (such as type one diabetes and sickle cell anemia) which could, in many cases, also be more effectively
treated by stem cell transplantation if the procedure could be made safer and more accessible by inducing sustained tolerance in
the stem cell transplant recipient. |
Human
Capital Resources
Other
than our Chief Executive Officer, we currently do not have any full-time employees, but retain the services of independent contractors/consultants
on a contract-employment basis.
Recent
Developments
Preclinical
Results and Clinical Results
After
two years of intensive collaboration with Professor Zelig Eshhar, the inventor of CAR-T cell therapy, preclinical data confirmed that
Veto Cells can markedly extend persistence of genetically modified T cells from the same donor and that genetically modified Veto Cells
can effectively inhibit tumors expressing an antigen recognized by the transgenic T cell receptor. Furthermore, human Veto Cells transfected
with CAR exhibit anti-tumor activity in-vitro without losing their veto activity. These preclinical results have formed the basis of
our current development of a clinical protocol for allogeneic VETO CAR-T HSCT combined therapy for blood cancer treatment. Cell Source
plans to submit this protocol for approval by the end of 2024. The Phase 1/2 clinical trial at the University of Texas MD Anderson Cancer
Center, using Cell Source’s Anti-viral Veto Cells, has completed the first five treatment cohorts, with 15 patients each receiving
a haploidentical HSCT under reduced intensity conditioning with Veto Cells. This trial has thus far shown that there has been no toxicity
associated with the Veto Cells, with patients consistently showing successful stem cell engraftment, in the absence of severe GvHD. The
study continues with additional cohorts of patients as planned.
Private
Placement of Series B Convertible Preferred Stock
Beginning
in October 2023, the Company entered into subscription agreements with certain accredited investors in a private placement offering.
Each unit, which is sold at a price of $7.50 per unit, consists of one (1) share of Series B Convertible Preferred Stock and a five-year
warrant to purchase a certain number of shares of common stock at an exercise price of $0.75 per share. For every $100,000 of units acquired,
the investor will receive warrants to purchase an aggregate of 150,000 shares of common stock.
From
October 2023 through the date of filing, the Company has sold an aggregate of 206,799 units for gross proceeds of $1,551,000 and issued
warrants to purchase 2,326,500 shares of the Company’s common stock.
Condensed
Consolidated Results of Operations
Three
Months Ended June 30, 2024 Compared with the Three Months Ended June, 2023
Research
and Development
Research
and development expense was $820,011 and $365,588 for the three months ended June 30, 2024 and 2023, respectively, an increase of $454,423,
or 129%. This increase is primarily attributable to a patient enrollment milestone being achieved during the 2024 period, compared to
no patient enrollment milestones being achieved during the 2023 period.
General
and Administrative
General and administrative expense, which is associated with external consulting
and professional fees, payroll and stock-based compensation expenses, was $373,668 and $539,877 for the three months ended June 30, 2024
and 2023, respectively, a decrease of $166,209, or 31%. The decrease was primarily attributable to decreases in legal expenses of approximately
$129,000, due to various legal matters that occurred in 2023, stock-based compensation expense of $39,000 and consulting expenses of $60,000,
due to a decrease in various consulting services, partially offset by increases in accounting and audit expenses of approximately $52,000,
due to increased work performed, and payroll expenses of $25,000.
Interest
Expense
Interest
expense for the three months ended June 30, 2024 and 2023 was $236,632 and $237,282, respectively, a decrease of $650.
Interest
Expense - Amortization of Debt Discount
Amortization
of debt discount was $69,623 and $140,777 for the three months ended June 30, 2024 and 2023, respectively, a decrease of $71,154, or
51%. This decrease is primarily associated with a majority of the debt discount being fully amortized during 2023.
Change
in Fair Value of Derivative Liabilities
During
the three months ended June 30, 2024, we recognized a gain on the change in fair value of derivative liability of $11,146.
Gain
on Extinguishment of Note Payable
Gain
on extinguishment of note payable was $0 and $41,920 for the three months ended June 30, 2024 and 2023, respectively. The gain on extinguishment
of note payable is attributable to the exchange of a promissory note in the principal amount of $100,000 for 176,000 shares of common
stock.
Six
Months Ended June 30, 2024 Compared with the Six Months Ended June, 2023
Research
and Development
Research
and development expense was $1,176,224 and $704,088 for the six months ended June 30, 2024 and 2023, respectively, an increase of $472,136,
or 67%. This increase is primarily attributable to a patient enrollment milestone being achieved during the 2024 period, compared to
no patient enrollment milestones being achieved during the 2023 period.
General
and Administrative
General and administrative expense, which is associated with external consulting
and professional fees, payroll and stock-based compensation expenses, was $1,155,584 and $1,616,926 for the six months ended June 30,
2024 and 2023, respectively, a decrease of $461,342, or 29%. The decrease was primarily attributable to decreases in legal expenses of
$351,000, due to various legal matters that occurred in 2023, stock-based compensation expense of $79,000 and consulting expenses of $90,000,
due to a decrease in various consulting services, partially offset by an increase in external expenses of $89,000.
Interest
Expense
Interest
expense for the six months ended June 30, 2024 and 2023 was $373,753 and $373,052, respectively, an increase of $701, or 1%.
Interest
Expense - Amortization of Debt Discount
Amortization
of debt discount was $75,579 and $281,025 for the six months ended June 30, 2024 and 2023, respectively, a decrease of $205,446, or 73%.
This decrease is primarily associated with a majority of the debt discount being fully amortized during 2023.
Change
in Fair Value of Derivative Liabilities
During
the six months ended June 30, 2024, we recognized a gain on the change in fair value of derivative liability of $16,946.
Gain
on Extinguishment of Note Payable
Gain
on extinguishment of note payable was $0 and $41,920 for the six months ended June 30, 2024 and 2023, respectively. The gain on extinguishment
of note payable is attributable to the exchange of a promissory note in the principal amount of $100,000 for 176,000 shares of common
stock.
Liquidity
and Going Concern
We
measure our liquidity in a number of ways, including the following:
| |
June 30,2024 | | |
December 31, 2023 | |
| |
| | |
| |
Cash | |
$ | 90,549 | | |
$ | 22,203 | |
Working capital deficiency | |
$ | (17,319,501 | ) | |
$ | (15,611,543 | ) |
During
the six months ended June 30, 2024, we had not generated any revenues, had a net loss of approximately $2,764,000 and had used cash in
operations of approximately $1,297,000. As of June 30, 2024, we had a working capital deficiency of approximately $17,320,000 and an
accumulated deficit of approximately $44,432,000. As of June 30, 2024 and through the date of this filing, notes payable with principal
amounts totaling $1,831,000 and $1,926,000, respectively, were past due. We will continue to incur net operating losses to fund operations.
These conditions raise substantial doubt about our ability to continue as a going concern for at least one year from the date these financial
statements are issued.
We
are currently funding our operations on a month-to-month basis. While there can be no assurance that we will be successful, we are in
active negotiations to raise additional capital. Our primary sources of operating funds since inception have been equity and debt financings.
Management’s plans include continued efforts to raise additional capital through debt and equity financings. There is no assurance
that these funds will be sufficient to enable us to fully complete our development activities or attain profitable operations. If we
are unable to obtain such additional financing on a timely basis or, notwithstanding any request we may make, if our debt holders do
not agree to convert their notes into equity or extend the maturity dates of their notes, we may have to curtail our development, marketing
and promotional activities, which would have a material adverse effect on our business, financial condition and results of operations,
and ultimately we could be forced to discontinue our operations and liquidate.
There
can be no assurances that we will be successful in generating additional cash from equity or debt financings or other sources to be used
for operations. Should we not be successful in obtaining the necessary financing to fund our operations, we would need to curtail certain
or all operational activities and/or contemplate the sale of our assets, if necessary.
During
the six months ended June 30, 2024, our sources and uses of cash were as follows:
Net
Cash Used in Operating Activities
We
experienced negative cash flows from operating activities for the six months ended June 30, 2024 and 2023 in the amounts of approximately
$1,297,000 and $1,346,000, respectively. The net cash used in operating activities for the six months ended June 30, 2024 was primarily
due to cash used to fund a net loss of approximately $2,764,000, adjusted for net non-cash expenses in the aggregate amount of approximately
$301,000, partially offset by $1,166,000 of net cash provided by changes in the levels of operating assets and liabilities. The net cash
used in operating activities for the six months ended June 30, 2023 was primarily due to cash used to fund a net loss of approximately
$2,933,000, adjusted for non-cash expenses in the aggregate amount of approximately $599,000, partially offset by $988,000 of net cash
provided by changes in the levels of operating assets and liabilities.
Net
Cash Provided by Financing Activities
Net
cash provided by financing activities for the six months ended June 30, 2024 and 2023 was approximately $1,365,000 and $1,145,000, respectively.
The net cash provided by financing activities during the six months ended June 30, 2024 was attributable to $751,000 of proceeds from
the issuance of Series B convertible preferred stock and warrants, approximately $647,000 of proceeds from the issuance of notes and
convertible notes payable, partially offset by the repayment of a financing liability in the amount of $20,000 and $12,500 related to
the repayment of notes payable. The net cash provided by financing activities during the six months ended June 30, 2023 was attributable
to $350,000 of proceeds from the issuance of convertible notes to a related party director and $794,960 of proceeds from the issuance
of convertible notes payable.
Off-Balance
Sheet Arrangements
We
do not have any off-balance sheet arrangements.
Critical
Accounting Estimates
The
preparation of financial statements and related disclosures are in conformity with U.S. GAAP. These accounting principles require us
to make estimates and judgments that can affect the reported amounts of assets and liabilities as of the date of the financial statements,
as well as the reported amounts of revenue and expense during the periods presented. We believe that the estimates and judgments upon
which we rely are reasonable based upon information available to us at the time that we make these estimates and judgments. To the extent
that there are material differences between these estimates and actual results, our financial results will be affected. The accounting
policies that reflect our more significant estimates and judgments and which we believe are the most critical to aid in fully understanding
and evaluating our reported financial results are described below.
We consider an accounting estimate to be critical if: (i) the accounting estimate requires us to make assumptions about matters that
were highly uncertain at the time the accounting estimate was made, and (ii) changes in the estimate that are reasonably likely to occur
from period to period or use of different estimates that we reasonably could have used in the current period, would have a material impact
on our financial condition or results of operations.
There
have been no material changes to the Company’s critical accounting estimates since the 2023 Form 10-K.
Item
3. Quantitative And Qualitative Disclosures About Market Risk.
Not
applicable.
Item
4. Controls and Procedures.
Evaluation
of Disclosure Controls and Procedures
Disclosure
controls are procedures that are designed with the objective of ensuring that information required to be disclosed in our reports filed
under the Exchange Act, such as this Annual Report, is recorded, processed, summarized and reported within the time periods specified
in the SEC’s rules and forms. Disclosure controls are also designed with the objective of ensuring that such information is accumulated
and communicated to our management, including the Principal Executive and Financial Officer, as appropriate to allow timely decisions
regarding required disclosure. Internal controls are procedures which are designed with the objective of providing reasonable assurance
that (1) our transactions are properly authorized, recorded and reported; and (2) our assets are safeguarded against unauthorized or
improper use, to permit the preparation of our condensed consolidated financial statements in conformity with United States generally
accepted accounting principles.
In
connection with the preparation of this Quarterly Report, management, with the participation of our Principal Executive and Financial
Officer, has evaluated the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Exchange
Act Rule 13a-15(e) and 15d-15(e)). Based upon that evaluation, our Principal Executive and Financial Officer concluded that, as of June
30, 2024, our disclosure controls and procedures were effective.
Changes
in Internal Control over Financial Reporting
There
were no changes in our internal control over financial reporting (as defined in Rule 13a-15(f) and 15d-15(f) under the Exchange Act)
during the quarter ended June 30, 2024 that have materially affected, or are reasonably likely to materially affect, our internal control
over financial reporting.
PART
II – OTHER INFORMATION
Item
1. Legal Proceedings.
Except
as described below, we are not involved in any pending legal proceeding or litigations and, to the best of our knowledge, no governmental
authority is contemplating any proceeding to which we are a party or to which any of our properties is subject, which would reasonably
be likely to have a material adverse effect on us.
In
January 2019, the holder of a promissory note in the principal amount of $250,000 due on March 16, 2016 instituted a collection action
in the Supreme Court of the State of New York, County of New York. On June 12, 2019, the plaintiff served a motion for summary judgment
through the Secretary of State which was heard on July 12, 2019 and granted. The Company contended that it was not given sufficient notice
under the applicable statute and did not have an opportunity to oppose the motion. Judgment was entered in October 2019 in the amount
of $267,680. The Company brought a motion to vacate based on the jurisdictional defect of the motion in not providing the required amount
of time, but that motion was denied in February 2021 without properly addressing the jurisdictional issues raised by the Company. The
Company appealed the denial and then filed a motion to Renew and Reargue the motion to vacate based on the Court’s failure to address
critical issues. That motion was also denied on April 15, 2021 without addressing the Company’s arguments. The Company appealed
the second denial as well and pursued both appeals in a consolidated manner so as to resolve all issues together. Each of the appeals
was denied. While the Company’s motions were pending, the plaintiff commenced steps to collect judgment. During the year ended
December 31, 2021, $103,088 of a deposit made with the court by a third party on behalf of the Company was released to an officer of
the court and has been accounted for as partial note repayment, with an additional $146,912 due under the note repaid by a release of
the remaining deposit to an officer of the court and garnishment of Company funds during the year ended December 31, 2022, which was
also accounted for as a note repayment. In August 2023, a supplemental judgment of $38,838 was entered against the Company. Inasmuch,
as there were no further opportunities to appeal, the Company was required to pay the remaining amount due, which was estimated to be
approximately $113,000 and recorded as a liability as of December 31, 2023. As of May 31, 2024, after taking into account accrued and
unpaid interest, approximately $117,000 was owed to the plaintiff and the plaintiff was seeking, among other things, additional monetary
sanctions. In June 2024, the Company resolved this matter by making a final payment of $135,000, and the plaintiff agreed to
cease the pursuit of additional sanctions against the Company and has since filed a satisfaction of judgment.
Item
1A. Risk Factors.
There
have been no material changes to the risk factors discussed in Item 1A. Risk Factors in our Annual Report on Form 10-K for the year ended
December 31, 2023, which was filed with the SEC on June 24, 2024.
Item
2. Unregistered Sales of Equity Securities and Use of Proceeds.
In
May 2024, we received proceeds of $500,000 from investors and issued notes payable in the aggregate principal amount of $600,000 with
a maturity date of November 22, 2024. The notes bear interest at 10% per annum and have an aggregate original issue discount of $100,000.
In connection with the issuances, we issued ten-year immediately vested warrants to purchase an aggregate of 1,250,000 shares of our
common stock at an exercise price of $0.75 per share. We relied upon the exemption provided by Section 4(a)(2) of the Securities Act
of 1933, as amended (the “Securities Act”) in connection with this transaction.
In
June 2024, we issued 18,000 shares of the Company’s common stock to a holder of a convertible promissory note as payment for late
fees incurred. We relied upon the exemption provided by Section 4(a)(2) of the Securities Act in connection with this transaction.
In
June 2024, we issued an aggregate of 904,049 shares of our common stock as payment-in-kind dividends to holders of our Series A Convertible
Preferred Stock, Series B Convertible Preferred Stock, and Series C Convertible Preferred Stock. We relied upon the exemption provided
by Section 4(a)(2) of the Securities Act in connection with this transaction.
In
July 2024, we issued a five-year warrant to purchase 100,000 shares of our common stock at an exercise price of $0.75 per share in exchange
for a note held by an accredited investor in the principal amount of $30,000. We relied upon the exemption provided by Section 3(a)(9)
of the Securities Act in connection with this transaction.
Item
3. Defaults Upon Senior Securities.
As
of June 30, 2024 and through the date of this filing, notes payable and convertible notes payable with face values totaling approximately
$1,831,000 and $1,926,000, respectively, were past due. Such notes continue to accrue interest and all relevant penalties have been accrued
as of June 30, 2024. Of such past due notes payable, a holder of a note with principal amount of $250,000 issued a notice of default.
See Item 1 above for additional details. We are in negotiations with all holders to extend the maturity dates of such notes or to convert
the principal and accrued interest into equity.
Item
4. Mine Safety Disclosures.
Not
applicable.
Item
5. Other Information.
None.
Item
6. Exhibits.
*
Filed herewith
SIGNATURES
Pursuant
to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed
on its behalf by the undersigned hereunto duly authorized.
|
CELL
SOURCE, INC. |
|
|
|
Dated:
August 19, 2024 |
By: |
/s/
Itamar Shimrat |
|
Name: |
Itamar
Shimrat |
|
Title:
|
Chief
Executive Officer and
Chief
Financial Officer (Principal
Executive,
Financial and Accounting
Officer) |
EXHIBIT
10.70
AMENDMENT
No. 2
TO
VETO CELL PRODUCTION AND CLINICAL TRIAL PROGRAM AGREEMENT
This
Amendment No. 2 to the Veto Cell Production and Clinical Trial Program Agreement (“Amendment”) is made and entered into as
of August 7, 2019 by and between Cell Source Limited (“Cell Source”) and The University of Texas M.D. Anderson Cancer Center
(“MD Anderson”), a member institution of The University of Texas System (“System”).
RECITALS
A. |
Cell
Source and MD Anderson entered into a Veto Cell Production and Clinical Trial Program Agreement dated February 19, 2019 (the “Agreement”). |
|
|
B. |
Cell
Source and MD Anderson wish to amend the terms of the Agreement as set forth below. |
NOW,
THEREFORE, it is hereby agreed as follows:
1. |
Exhibit
B of the Agreement shall be revised in its entirety with the attached Amended Exhibit B. |
|
|
2. |
Except
as expressly provided in this Amendment, all other terms, conditions and provisions of the Agreement shall continue in full force
and effect as provided therein. |
IN
WITNESS WHEREOF, Cell Source and MD Anderson have entered into this Amendment effective as of the date first set forth above.
CELL
SOURCE |
|
THE UNIVERSITY OF TEXAS
M.D. ANDERSON CANCER CENTER |
|
|
|
|
|
By |
/s/
Itamar Shimrat |
|
By |
/s/
Jaime Farias |
|
Itamar
Shimrat |
|
|
Jaime
Farias |
|
Chief
Executive Officer |
|
|
Title
Assistant Director Sponsored Program |
|
|
|
|
|
Date: |
August
7th, 2019 |
|
Date: |
8-13-19 |
|
|
Read
& Understood: |
|
|
|
|
|
/s/
Richard Champlin |
|
|
Dr.
Richard Champlin |
|
|
Principal
Investigator |
Amended
Exhibit B
PAYMENT
PLAN
PAYMENT SCHEDULE |
Payment Plan |
Milestone/Deliverable | |
| Payment (USD) | |
Initial Payment upon contract signing | |
$ | 473,288.26 | |
Validation Runs/CD Depletions | |
$ | 269,778.33 | |
Enrollment of First 4 Patients | |
$ | 450,479.99 | |
Enrollment of eight 8 Patients | |
$ | 422,017.90 | |
Enrollment of 12 patients | |
$ | 422,017.90 | |
TOTAL PROJECT COST | |
$ | 2,037,582.38 | |
Payment
Terms
Payments
shall be made by Electronic Funds Transfer via the Automated Clearing House (ACH), which is MD Anderson’s preferred method to receive
payments, or by wire or check. With each payment, Sponsor shall provide the appropriate MD Anderson Research Contracts Tracking Number
(RCTS # 13033439 and MD Anderson’s invoice number (GRNXXXXXX) if applicable. To minimize any delays in receiving and applying payments,
Sponsor will provide the following information via email transmission to GC_Payments@mdanderson.org at the time payment is issued
to MD Anderson:
|
● |
the
name of the bank submitting the payment, |
|
● |
RCTS
number : 13033439, |
|
● |
amount
of the payment, |
|
● |
MD
Anderson Principal Investigator Richard Champlin MD |
|
● |
Sponsor
contact name or email regarding Payments |
|
● |
Sponsor
Protocol number 2018-0221 |
Checks
should be mailed to:
The
University of Texas
MD
Anderson Cancer Center
Attn:
Grants and Contracts RCTS # 56497
P.O.
BOX 4266
Houston,
Texas 77210-4266
If
Sponsor issues a payment to MD Anderson that combines payments for multiple studies, Sponsor will provide a detail listing including
MD Anderson Principal Investigator and the amount of payment for each study via email transmission to GC_Payments@mdanderson.org
upon issuing payment to MD Anderson.
Exhibit
10.71
AMENDMENT
No. 3
TO
VETO CELL PRODUCTION AND CLINICAL TRIAL PROGRAM AGREEMENT
This
Amendment No. 3 to the Veto Cell Production and Clinical Trial Program Agreement (“Amendment”) is made and entered into as
of May 1, 2023 by and between Cell Source Limited (“Cell Source”) and The University of Texas M.D. Anderson Cancer Center
(“MD Anderson”), a member institution of The University of Texas System (“System”).
RECITALS
A. | Cell
Source and MD Anderson entered into a Veto Cell Production and Clinical Trial Program Agreement
dated February 19, 2019 (the “Agreement”). |
B. |
Cell Source
and MD Anderson wish to amend the terms of the Agreement as set forth below. |
NOW,
THEREFORE, it is hereby agreed as follows:
1. |
Exhibit B of the Agreement shall be extended (after completion
of the treatment of the first 12 patients) with the attached Amended Exhibit B, which will cover the second set of 12 patients currently
planned in the clinical trial. |
2. | Except
as expressly provided in this Amendment, all other terms, conditions and provisions of the
Agreement shall continue in full force and effect as provided therein. |
IN
WITNESS WHEREOF, Cell Source and MD Anderson have entered into this Amendment effective as of the date first set forth above.
CELL
SOURCE |
|
THE
UNIVERSITY OF TEXAS |
|
|
M.D.
ANDERSON CANCER CENTER |
|
|
|
|
|
By |
|
|
By |
|
|
Itamar
Shimrat |
|
Name |
|
|
Chief Executive Officer |
|
Title |
|
|
|
|
|
|
Date: |
|
|
Date: |
|
|
|
|
|
|
|
|
|
Read & Understood: |
|
|
|
|
|
|
|
|
|
|
|
|
Dr. Richard Champlin |
|
|
|
Principal Investigator |
PAYMENT
SCHEDULE:
Milestone | |
Payment* | |
Upon enrollment of 3 subjects (total 3/12 subjects) | |
$ | 107,728.55 | |
Upon enrollment of 3 subjects (total 6/12 subjects) | |
$ | 107,728.55 | |
Upon enrollment of 3 subjects (total 9/12 subjects) | |
$ | 107,728.55 | |
Upon enrollment of 3 subjects (total 12/12 subjects) | |
$ | 107,728.55 | |
Payments
for Invoicable items: The following are per patient costs per fiscal year.
![](https://www.sec.gov/Archives/edgar/data/1569340/000149315224033055/ex10-71_001.jpg)
![](https://www.sec.gov/Archives/edgar/data/1569340/000149315224033055/ex10-71_002.jpg)
*
Upon anniversary of the execution of this contract Department and IND maintenance fees are invoiced . Other fees are invoiced as they
occur.
Amended
Exhibit B
Budget
Exhibit 31
CERTIFICATION OF
CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER
PURSUANT TO SECTION 302 OF THE
SARBANES-OXLEY ACT OF 2002
I, Itamar Shimrat, certify that:
1. |
I have reviewed this Quarterly Report on Form 10-Q of Cell Source, Inc.; |
2. |
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
3. |
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; |
4. |
The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15I and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
|
a) |
designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; |
|
b) |
designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; |
|
c) |
evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
|
d) |
disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and |
5. |
The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions): |
|
a) |
all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and |
|
b) |
any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting. |
Date: August 19, 2024 |
|
|
|
/s/ Itamar Shimrat |
|
Itamar Shimrat |
|
Chief Executive Officer and Chief Financial Officer |
|
(Principal Executive, Financial, and Accounting Officer) |
|
Exhibit
32
CERTIFICATION
OF
CHIEF
EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER
PURSUANT
TO 18 U.S.C. SECTION 1350 AS ADOPTED
PURSUANT
TO SECTION 906 OF THE
SARBANES-OXLEY
ACT OF 2002
Pursuant
to section 906 of the Sarbanes-Oxley Act of 2002 (subsections (a) and (b) of section 1350, chapter 63 of title 18, United States Code),
each of the undersigned officers of Cell Source, Inc., a Nevada corporation (the “Company”), does hereby certify, to such
officer’s knowledge, that:
The
Quarterly Report for the quarter ended June 30, 2024 (the “Form 10-Q”) of the Company fully complies with the requirements
of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, and the information contained in the Form 10-Q fairly presents, in
all material respects, the financial condition and results of operations of the Company.
Date:
August 19, 2024 |
|
|
|
/s/
Itamar Shimrat |
|
Itamar
Shimrat |
|
Chief
Executive Officer and Chief Financial Officer |
|
(Principal
Executive, Financial, and Accounting Officer) |
|
v3.24.2.u1
Cover - $ / shares
|
6 Months Ended |
|
Jun. 30, 2024 |
Aug. 14, 2024 |
Cover [Abstract] |
|
|
Document Type |
10-Q
|
|
Amendment Flag |
false
|
|
Document Quarterly Report |
true
|
|
Document Transition Report |
false
|
|
Document Period End Date |
Jun. 30, 2024
|
|
Document Fiscal Period Focus |
Q2
|
|
Document Fiscal Year Focus |
2024
|
|
Current Fiscal Year End Date |
--12-31
|
|
Entity File Number |
000-55413
|
|
Entity Registrant Name |
Cell
Source, Inc.
|
|
Entity Central Index Key |
0001569340
|
|
Entity Tax Identification Number |
32-0379665
|
|
Entity Incorporation, State or Country Code |
NV
|
|
Entity Address, Address Line One |
57
West 57th Street
|
|
Entity Address, Address Line Two |
Suite
400
|
|
Entity Address, City or Town |
New
York
|
|
Entity Address, State or Province |
NY
|
|
Entity Address, Postal Zip Code |
10019
|
|
City Area Code |
(646)
|
|
Local Phone Number |
416-7896
|
|
Entity Current Reporting Status |
Yes
|
|
Entity Interactive Data Current |
Yes
|
|
Entity Filer Category |
Non-accelerated Filer
|
|
Entity Small Business |
true
|
|
Entity Emerging Growth Company |
false
|
|
Entity Shell Company |
false
|
|
Entity Common Stock, Shares Outstanding |
|
41,941,397
|
Entity Listing, Par Value Per Share |
$ 0.001
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v3.24.2.u1
Condensed Consolidated Balance Sheets - USD ($)
|
Jun. 30, 2024 |
Dec. 31, 2023 |
Current Assets: |
|
|
Cash |
$ 90,549
|
$ 22,203
|
Prepaid expenses |
321,500
|
160,750
|
Other current assets |
17,718
|
12,218
|
Total Assets |
429,767
|
195,171
|
Current Liabilities: |
|
|
Accounts payable |
1,751,867
|
1,467,052
|
Accrued compensation |
1,016,127
|
960,554
|
Financing liability |
343,533
|
42,033
|
Accrued dividend payable |
14,094
|
25,540
|
Total Liabilities |
17,749,268
|
15,806,714
|
Commitments and contingencies (Note 8) |
|
|
Stockholders’ Deficiency: |
|
|
Common Stock, $0.001 par value, 200,000,000 shares authorized; 41,941,397 and 39,830,802 shares issued and outstanding as of June 30, 2024 and December 31, 2023, respectively |
41,941
|
39,831
|
Additional paid-in capital |
27,068,041
|
26,014,028
|
Accumulated deficit |
(44,431,582)
|
(41,667,388)
|
Total Stockholders’ Deficiency |
(17,319,501)
|
(15,611,543)
|
Total Liabilities and Stockholders’ Deficiency |
429,767
|
195,171
|
Series A Convertible Preferred Stock [Member] |
|
|
Stockholders’ Deficiency: |
|
|
Preferred stock, value |
1,342
|
1,342
|
Series B Convertible Preferred Stock [Member] |
|
|
Stockholders’ Deficiency: |
|
|
Preferred stock, value |
207
|
107
|
Series C Convertible Preferred Stock [Member] |
|
|
Stockholders’ Deficiency: |
|
|
Preferred stock, value |
550
|
537
|
Nonrelated Party [Member] |
|
|
Current Liabilities: |
|
|
Accrued expenses |
1,390,363
|
1,225,195
|
Accrued interest |
976,840
|
939,549
|
Notes payable |
889,229
|
710,317
|
Convertible notes payable |
984,449
|
1,078,821
|
Derivative liabilities |
235,093
|
33,000
|
Advances payable |
135,000
|
135,000
|
Related Party [Member] |
|
|
Current Liabilities: |
|
|
Accrued expenses |
173,500
|
144,500
|
Accrued interest |
1,806,964
|
1,480,117
|
Notes payable |
328,136
|
150,000
|
Convertible notes payable |
7,461,708
|
7,315,036
|
Derivative liabilities |
142,365
|
|
Advances payable |
$ 100,000
|
$ 100,000
|
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v3.24.2.u1
Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)
|
Jun. 30, 2024 |
Dec. 31, 2023 |
Preferred stock, par value |
$ 0.001
|
$ 0.001
|
Preferred stock, shares designated |
10,000,000
|
10,000,000
|
Common stock, par value |
$ 0.001
|
$ 0.001
|
Common stock, shares authorized |
200,000,000
|
200,000,000
|
Common stock, shares issued |
41,941,397
|
39,830,802
|
Common stock, shares outstanding |
41,941,397
|
39,830,802
|
Series A Convertible Preferred Stock [Member] |
|
|
Preferred stock, shares designated |
1,350,000
|
1,350,000
|
Preferred stock, shares issued |
1,342,195
|
1,342,195
|
Preferred stock, shares outstanding |
1,342,195
|
1,342,195
|
Preferred stock liquidation preference value |
$ 10,066,463
|
$ 10,066,463
|
Series B Convertible Preferred Stock [Member] |
|
|
Preferred stock, shares designated |
2,000,000
|
2,000,000
|
Preferred stock, shares issued |
206,799
|
106,668
|
Preferred stock, shares outstanding |
206,799
|
106,668
|
Preferred stock liquidation preference value |
$ 1,563,826
|
$ 806,805
|
Series C Convertible Preferred Stock [Member] |
|
|
Preferred stock, shares designated |
1,000,000
|
1,000,000
|
Preferred stock, shares issued |
550,815
|
537,482
|
Preferred stock, shares outstanding |
550,815
|
537,482
|
Preferred stock liquidation preference value |
$ 4,133,195
|
$ 4,049,861
|
Notes Payable [Member] | Nonrelated Party [Member] |
|
|
Debt discount |
115,614
|
776
|
Notes Payable [Member] | Related Party [Member] |
|
|
Debt discount |
115,614
|
0
|
Convertible Notes Payable [Member] | Nonrelated Party [Member] |
|
|
Debt discount |
$ 10,551
|
$ 16,179
|
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v3.24.2.u1
Condensed Consolidated Statements of Operations (Unaudited) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Operating Expenses: |
|
|
|
|
General and administrative |
$ 373,668
|
$ 539,877
|
$ 1,155,584
|
$ 1,616,926
|
Total Operating Expenses |
1,193,679
|
905,465
|
2,331,808
|
2,321,014
|
Loss From Operations |
(1,193,679)
|
(905,465)
|
(2,331,808)
|
(2,321,014)
|
Other (Expense) Income: |
|
|
|
|
Gain on extinguishment of note payable |
|
41,920
|
|
41,920
|
Total Other Expense |
(295,109)
|
(336,139)
|
(432,386)
|
(612,157)
|
Net Loss |
(1,488,788)
|
(1,241,604)
|
(2,764,194)
|
(2,933,171)
|
Dividend attributable to Series A, B, and C preferred stockholders |
(339,871)
|
(300,849)
|
(666,536)
|
(598,366)
|
Net Loss Applicable to Common Stockholders |
$ (1,828,659)
|
$ (1,542,453)
|
$ (3,430,730)
|
$ (3,531,537)
|
Net Loss Per Common Share - Basic |
$ (0.04)
|
$ (0.04)
|
$ (0.08)
|
$ (0.10)
|
Net Loss Per Common Share - Diluted |
$ (0.04)
|
$ (0.04)
|
$ (0.08)
|
$ (0.10)
|
Weighted Average Common Shares Outstanding - |
|
|
|
|
Weighted Average Common Shares Outstanding - Basic |
41,019,348
|
37,213,515
|
40,763,349
|
37,137,064
|
Weighted Average Common Shares Outstanding - Diluted |
41,019,348
|
37,213,515
|
40,763,349
|
37,137,064
|
Nonrelated Party [Member] |
|
|
|
|
Operating Expenses: |
|
|
|
|
Research and development |
$ 805,511
|
$ 351,088
|
$ 1,147,224
|
$ 675,088
|
Other (Expense) Income: |
|
|
|
|
Interest expense |
(9,365)
|
(56,535)
|
(40,348)
|
(76,474)
|
Interest expense - amortization of debt discount |
(32,546)
|
(41,854)
|
(37,500)
|
(77,575)
|
Change in fair value of derivative liabilities |
7,017
|
|
12,817
|
|
Related Party [Member] |
|
|
|
|
Operating Expenses: |
|
|
|
|
Research and development |
14,500
|
14,500
|
29,000
|
29,000
|
Other (Expense) Income: |
|
|
|
|
Interest expense |
(227,267)
|
(180,747)
|
(333,405)
|
(296,578)
|
Interest expense - amortization of debt discount |
(37,077)
|
(98,923)
|
(38,079)
|
(203,450)
|
Change in fair value of derivative liabilities |
$ 4,129
|
|
$ 4,129
|
|
X |
- DefinitionAmount of noncash expense included in interest expense to amortize debt discount and premium associated with the related debt instruments. Excludes amortization of financing costs. Alternate captions include noncash interest expense.
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v3.24.2.u1
Condensed Consolidated Statements of Changes in Stockholders' Deficiency (Unaudited) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2024 |
Mar. 31, 2024 |
Jun. 30, 2023 |
Mar. 31, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Balance |
$ (16,754,143)
|
$ (15,611,543)
|
$ (14,219,717)
|
$ (12,633,895)
|
$ (15,611,543)
|
$ (12,633,895)
|
Conversion of convertible notes payable and accrued interest into Series C Convertible Preferred Stock and common stock |
|
104,910
|
|
52,060
|
|
|
Series A and Series C Convertible Preferred Stock dividends: |
|
|
|
|
|
|
Accrual of earned dividends |
(339,871)
|
(326,665)
|
(300,849)
|
(297,517)
|
|
|
Payment of dividends in kind |
677,982
|
|
602,102
|
|
|
|
Common stock issued in satisfaction of accrued compensation |
|
45,000
|
|
|
|
|
Issuance of Series B Convertible Preferred Stock for cash, net |
571,801
|
19,900
|
|
|
|
|
Common stock issued in satisfaction of convertible note payable interest |
4,680
|
520
|
|
|
|
|
Issuance of common stock in connection with extinguishment of note payable |
|
|
58,080
|
|
|
|
Issuance of warrants in connection with: |
|
|
|
|
|
|
Satisfaction of accrued interest |
|
|
40,167
|
|
|
|
Issuance of convertible notes payable |
|
|
75,462
|
21,202
|
|
|
Conversion of Series C Convertible Preferred Stock into common stock |
|
|
|
|
|
|
Stock-based compensation: |
|
|
|
|
|
|
Warrants |
8,838
|
29,141
|
40,600
|
|
|
|
Common stock |
|
260,000
|
|
330,000
|
|
|
Net loss |
(1,488,788)
|
(1,275,406)
|
(1,241,604)
|
(1,691,567)
|
(2,764,194)
|
(2,933,171)
|
Balance |
(17,319,501)
|
(16,754,143)
|
(14,945,759)
|
(14,219,717)
|
(17,319,501)
|
(14,945,759)
|
Preferred Stock [Member] | Series A Convertible Preferred Stock [Member] |
|
|
|
|
|
|
Balance |
$ 1,342
|
$ 1,342
|
$ 1,342
|
$ 1,342
|
$ 1,342
|
$ 1,342
|
Balance, shares |
1,342,195
|
1,342,195
|
1,342,195
|
1,342,195
|
1,342,195
|
1,342,195
|
Conversion of convertible notes payable and accrued interest into Series C Convertible Preferred Stock and common stock |
|
|
|
|
|
|
Series A and Series C Convertible Preferred Stock dividends: |
|
|
|
|
|
|
Accrual of earned dividends |
|
|
|
|
|
|
Payment of dividends in kind |
|
|
|
|
|
|
Common stock issued in satisfaction of accrued compensation |
|
|
|
|
|
|
Issuance of Series B Convertible Preferred Stock for cash, net |
|
|
|
|
|
|
Common stock issued in satisfaction of convertible note payable interest |
|
|
|
|
|
|
Issuance of common stock in connection with extinguishment of note payable |
|
|
|
|
|
|
Issuance of warrants in connection with: |
|
|
|
|
|
|
Satisfaction of accrued interest |
|
|
|
|
|
|
Issuance of convertible notes payable |
|
|
|
|
|
|
Conversion of Series C Convertible Preferred Stock into common stock |
|
|
|
|
|
|
Stock-based compensation: |
|
|
|
|
|
|
Warrants |
|
|
|
|
|
|
Common stock |
|
|
|
|
|
|
Net loss |
|
|
|
|
|
|
Balance |
$ 1,342
|
$ 1,342
|
$ 1,342
|
$ 1,342
|
$ 1,342
|
$ 1,342
|
Balance, shares |
1,342,195
|
1,342,195
|
1,342,195
|
1,342,195
|
1,342,195
|
1,342,195
|
Preferred Stock [Member] | Series B Convertible Preferred Stock [Member] |
|
|
|
|
|
|
Balance |
$ 110
|
$ 107
|
|
|
$ 107
|
|
Balance, shares |
110,001
|
106,668
|
|
|
106,668
|
|
Conversion of convertible notes payable and accrued interest into Series C Convertible Preferred Stock and common stock |
|
|
|
|
|
|
Series A and Series C Convertible Preferred Stock dividends: |
|
|
|
|
|
|
Accrual of earned dividends |
|
|
|
|
|
|
Payment of dividends in kind |
|
|
|
|
|
|
Common stock issued in satisfaction of accrued compensation |
|
|
|
|
|
|
Issuance of Series B Convertible Preferred Stock for cash, net |
$ 97
|
$ 3
|
|
|
|
|
Issuance of Series B Convertible Preferred Stock for cash, net, shares |
96,798
|
3,333
|
|
|
|
|
Common stock issued in satisfaction of convertible note payable interest |
|
|
|
|
|
|
Stock-based compensation: |
|
|
|
|
|
|
Warrants |
|
|
|
|
|
|
Common stock |
|
|
|
|
|
|
Net loss |
|
|
|
|
|
|
Balance |
$ 207
|
$ 110
|
|
|
$ 207
|
|
Balance, shares |
206,799
|
110,001
|
|
|
206,799
|
|
Preferred Stock [Member] | Series C Convertible Preferred Stock [Member] |
|
|
|
|
|
|
Balance |
$ 550
|
$ 537
|
$ 500
|
$ 503
|
$ 537
|
$ 503
|
Balance, shares |
550,815
|
537,482
|
499,443
|
502,776
|
537,482
|
502,776
|
Conversion of convertible notes payable and accrued interest into Series C Convertible Preferred Stock and common stock |
|
$ 13
|
|
$ 7
|
|
|
Conversion of convertible notes payable and accrued interest into Series C Convertible Preferred Stock and common stock, shares |
|
13,333
|
|
6,667
|
|
|
Series A and Series C Convertible Preferred Stock dividends: |
|
|
|
|
|
|
Accrual of earned dividends |
|
|
|
|
|
|
Payment of dividends in kind |
|
|
|
|
|
|
Common stock issued in satisfaction of accrued compensation |
|
|
|
|
|
|
Issuance of Series B Convertible Preferred Stock for cash, net |
|
|
|
|
|
|
Common stock issued in satisfaction of convertible note payable interest |
|
|
|
|
|
|
Issuance of common stock in connection with extinguishment of note payable |
|
|
|
|
|
|
Issuance of warrants in connection with: |
|
|
|
|
|
|
Satisfaction of accrued interest |
|
|
|
|
|
|
Issuance of convertible notes payable |
|
|
|
|
|
|
Conversion of Series C Convertible Preferred Stock into common stock |
|
|
|
$ (10)
|
|
|
Conversion of Series C Convertible Preferred Stock into common stock, shares |
|
|
|
(10,000)
|
|
|
Stock-based compensation: |
|
|
|
|
|
|
Warrants |
|
|
|
|
|
|
Common stock |
|
|
|
|
|
|
Net loss |
|
|
|
|
|
|
Balance |
$ 550
|
$ 550
|
$ 500
|
$ 500
|
$ 550
|
$ 500
|
Balance, shares |
550,815
|
550,815
|
499,443
|
499,443
|
550,815
|
499,443
|
Common Stock [Member] |
|
|
|
|
|
|
Balance |
$ 41,019
|
$ 39,831
|
$ 37,185
|
$ 36,082
|
$ 39,831
|
$ 36,082
|
Balance, shares |
41,019,348
|
39,830,802
|
37,184,505
|
36,081,758
|
39,830,802
|
36,081,758
|
Conversion of convertible notes payable and accrued interest into Series C Convertible Preferred Stock and common stock |
|
$ 6
|
|
$ 3
|
|
|
Conversion of convertible notes payable and accrued interest into Series C Convertible Preferred Stock and common stock, shares |
|
6,546
|
|
2,747
|
|
|
Series A and Series C Convertible Preferred Stock dividends: |
|
|
|
|
|
|
Accrual of earned dividends |
|
|
|
|
|
|
Payment of dividends in kind |
$ 904
|
|
$ 802
|
|
|
|
Payment of dividends in kind, shares |
904,049
|
|
802,880
|
|
|
|
Common stock issued in satisfaction of accrued compensation |
|
$ 180
|
|
|
|
|
Common stock issued in satisfaction of accrued compensation, shares |
|
180,000
|
|
|
|
|
Issuance of Series B Convertible Preferred Stock for cash, net |
|
|
|
|
|
|
Common stock issued in satisfaction of convertible note payable interest |
$ 18
|
$ 2
|
|
|
|
|
Common stock issued in satisfaction of convertible note payable interest, shares |
18,000
|
2,000
|
|
|
|
|
Issuance of common stock in connection with extinguishment of note payable |
|
|
$ 176
|
|
|
|
Issuance of common stock in connection with extinguishment of note payable, shares |
|
|
176,000
|
|
|
|
Issuance of warrants in connection with: |
|
|
|
|
|
|
Satisfaction of accrued interest |
|
|
|
|
|
|
Issuance of convertible notes payable |
|
|
|
|
|
|
Conversion of Series C Convertible Preferred Stock into common stock |
|
|
|
$ 100
|
|
|
Conversion of Series C Convertible Preferred Stock into common stock, shares |
|
|
|
100,000
|
|
|
Stock-based compensation: |
|
|
|
|
|
|
Warrants |
|
|
|
|
|
|
Common stock |
|
$ 1,000
|
|
$ 1,000
|
|
|
Common stock, shares |
|
1,000,000
|
|
1,000,000
|
|
|
Net loss |
|
|
|
|
|
|
Balance |
$ 41,941
|
$ 41,019
|
$ 38,163
|
$ 37,185
|
$ 41,941
|
$ 38,163
|
Balance, shares |
41,941,397
|
41,019,348
|
38,163,385
|
37,184,505
|
41,941,397
|
38,163,385
|
Additional Paid-in Capital [Member] |
|
|
|
|
|
|
Balance |
$ 26,145,630
|
$ 26,014,028
|
$ 23,778,999
|
$ 23,674,354
|
$ 26,014,028
|
$ 23,674,354
|
Conversion of convertible notes payable and accrued interest into Series C Convertible Preferred Stock and common stock |
|
104,891
|
|
52,050
|
|
|
Series A and Series C Convertible Preferred Stock dividends: |
|
|
|
|
|
|
Accrual of earned dividends |
(339,871)
|
(326,665)
|
(300,849)
|
(297,517)
|
|
|
Payment of dividends in kind |
677,078
|
|
601,300
|
|
|
|
Common stock issued in satisfaction of accrued compensation |
|
44,820
|
|
|
|
|
Issuance of Series B Convertible Preferred Stock for cash, net |
571,704
|
19,897
|
|
|
|
|
Common stock issued in satisfaction of convertible note payable interest |
4,662
|
518
|
|
|
|
|
Issuance of common stock in connection with extinguishment of note payable |
|
|
57,904
|
|
|
|
Issuance of warrants in connection with: |
|
|
|
|
|
|
Satisfaction of accrued interest |
|
|
40,167
|
|
|
|
Issuance of convertible notes payable |
|
|
75,462
|
21,202
|
|
|
Conversion of Series C Convertible Preferred Stock into common stock |
|
|
|
(90)
|
|
|
Stock-based compensation: |
|
|
|
|
|
|
Warrants |
8,838
|
29,141
|
40,600
|
|
|
|
Common stock |
|
259,000
|
|
329,000
|
|
|
Net loss |
|
|
|
|
|
|
Balance |
27,068,041
|
26,145,630
|
24,293,583
|
23,778,999
|
27,068,041
|
24,293,583
|
Retained Earnings [Member] |
|
|
|
|
|
|
Balance |
(42,942,794)
|
(41,667,388)
|
(38,037,743)
|
(36,346,176)
|
(41,667,388)
|
(36,346,176)
|
Conversion of convertible notes payable and accrued interest into Series C Convertible Preferred Stock and common stock |
|
|
|
|
|
|
Series A and Series C Convertible Preferred Stock dividends: |
|
|
|
|
|
|
Accrual of earned dividends |
|
|
|
|
|
|
Payment of dividends in kind |
|
|
|
|
|
|
Common stock issued in satisfaction of accrued compensation |
|
|
|
|
|
|
Issuance of Series B Convertible Preferred Stock for cash, net |
|
|
|
|
|
|
Common stock issued in satisfaction of convertible note payable interest |
|
|
|
|
|
|
Issuance of common stock in connection with extinguishment of note payable |
|
|
|
|
|
|
Issuance of warrants in connection with: |
|
|
|
|
|
|
Satisfaction of accrued interest |
|
|
|
|
|
|
Issuance of convertible notes payable |
|
|
|
|
|
|
Conversion of Series C Convertible Preferred Stock into common stock |
|
|
|
|
|
|
Stock-based compensation: |
|
|
|
|
|
|
Warrants |
|
|
|
|
|
|
Common stock |
|
|
|
|
|
|
Net loss |
(1,488,788)
|
(1,275,406)
|
(1,241,604)
|
(1,691,567)
|
|
|
Balance |
$ (44,431,582)
|
$ (42,942,794)
|
$ (39,279,347)
|
$ (38,037,743)
|
$ (44,431,582)
|
$ (39,279,347)
|
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v3.24.2.u1
Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
|
6 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Cash Flows From Operating Activities: |
|
|
Net loss |
$ (2,764,194)
|
$ (2,933,171)
|
Adjustments to reconcile net loss to net cash used in operating activities: |
|
|
Gain on extinguishment of note payable |
|
(41,920)
|
Non-cash interest expense - warrants |
(61,812)
|
(18,859)
|
Stock-based compensation: |
|
|
Stock-based compensation |
304,227
|
|
Changes in operating assets and liabilities: |
|
|
Prepaid expenses |
160,750
|
161,675
|
Other current assets |
(5,500)
|
6,669
|
Accounts payable |
284,815
|
247,475
|
Accrued compensation |
99,525
|
(2,526)
|
Net Cash Used In Operating Activities |
(1,296,826)
|
(1,345,632)
|
Cash Flows From Financing Activities: |
|
|
Proceeds from issuance of Series B Convertible Preferred Stock and warrants |
751,000
|
|
Repayment of financing liability |
(20,000)
|
|
Net Cash Provided By Financing Activities |
1,365,172
|
1,144,960
|
Net Increase (Decrease) In Cash |
68,346
|
(200,672)
|
Cash - Beginning of Period |
22,203
|
222,665
|
Cash - End of Period |
90,549
|
21,993
|
Supplemental Disclosures of Cash Flow Information: |
|
|
Interest |
|
|
Income taxes |
|
949
|
Non-cash investing and financing activities: |
|
|
Common stock issued in satisfaction of accrued compensation |
(45,000)
|
|
Common stock issued in connection with payment of Series A, B, and C Convertible Preferred Stock dividends in-kind |
677,982
|
602,102
|
Financing of Director and Officer insurance |
321,500
|
321,500
|
Conversion of accrued expenses into note principal |
|
413,018
|
Accrual of warrant obligations in connection with issuance of notes payable |
|
40,167
|
Warrants issued in satisfaction of accrued warrant obligation |
|
(40,167)
|
Issuance of warrants in connection with the issuance of notes payable |
200,403
|
96,664
|
Accrual of earned preferred stock dividends |
(666,536)
|
(598,366)
|
Conversion of convertible notes payable and accrued interest into Series C Preferred Stock and common stock |
104,910
|
52,060
|
Issuance of warrants in connection with issuance of Series B Preferred Stock |
99,400
|
|
Issuance of embedded derivative liabilities in connection with issuance of Series B Preferred Stock |
59,900
|
|
Issuance of embedded derivative liabilities in connection with issuance of Series C Preferred Stock |
1,700
|
|
Extinguishment of note payable for common stock |
|
58,080
|
Common Stock [Member] |
|
|
Stock-based compensation: |
|
|
Stock-based compensation |
268,831
|
339,438
|
Warrant [Member] |
|
|
Stock-based compensation: |
|
|
Stock-based compensation |
35,396
|
39,578
|
Nonrelated Party [Member] |
|
|
Adjustments to reconcile net loss to net cash used in operating activities: |
|
|
Interest expense - amortization of debt discount |
37,500
|
77,575
|
Change in fair value of derivative liabilities |
(12,817)
|
|
Changes in operating assets and liabilities: |
|
|
Accrued expenses |
165,168
|
153,994
|
Accrued interest |
67,498
|
82,279
|
Cash Flows From Financing Activities: |
|
|
Proceeds from issuance of convertible notes payable |
|
794,960
|
Proceeds from issuance of notes payable |
250,000
|
|
Repayment of notes payable |
(6,250)
|
|
Related Party [Member] |
|
|
Adjustments to reconcile net loss to net cash used in operating activities: |
|
|
Interest expense - amortization of debt discount |
38,079
|
203,450
|
Change in fair value of derivative liabilities |
(4,129)
|
|
Changes in operating assets and liabilities: |
|
|
Accrued expenses |
29,000
|
29,000
|
Accrued interest |
365,064
|
309,711
|
Cash Flows From Financing Activities: |
|
|
Proceeds from issuance of convertible notes payable |
146,672
|
350,000
|
Proceeds from issuance of notes payable |
250,000
|
|
Repayment of notes payable |
$ (6,250)
|
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v3.24.2.u1
Business Organization, Nature of Operations, Risks and Uncertainties and Basis of Presentation
|
6 Months Ended |
Jun. 30, 2024 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
Business Organization, Nature of Operations, Risks and Uncertainties and Basis of Presentation |
Note
1 - Business Organization, Nature of Operations, Risks and Uncertainties and Basis of Presentation
Organization
and Operations
Cell
Source, Inc. (“Cell Source”, “CSI” or the “Company”) is a Nevada corporation formed on June 6, 2012
that is the parent company of Cell Source Limited (“CSL”), a wholly owned subsidiary which was founded in Israel in 2011
in order to commercialize a suite of inventions relating to certain cancer treatments. The Company is a biotechnology company focused
on developing cell therapy treatments based on the management of immune tolerance. The Company’s lead prospective product is its
patented Veto Cell immune system management technology, which is an immune tolerance biotechnology that enables the selective blocking
of immune responses. CSL’s Veto Cell immune system management technology is based on technologies patented, owned, and licensed
to CSL by Yeda Research and Development Company Limited, an Israeli corporation (“Yeda”) (see Note 8, Commitments and
Contingencies). The Company’s target indications include: lymphoma, leukemia and multiple myeloma through the facilitation
of safer and more accessible stem cell (e.g. bone marrow) transplantation acceptance, treatment of end stage kidney disease and other
non-malignant organ diseases through improved organ transplantation (broadened donor pool, reduced dependence on post-transplant anti-rejection
therapy), and ultimately treating a variety of cancers and non-malignant diseases.
Risks
and Uncertainties
On
October 7, 2023, a conflict arose between Israel and Hamas militants on Israel’s southern border from the Gaza Strip. The intensity
and duration of Israel’s current war against Hamas is difficult to predict, and as are such war’s economic implications on
the Company’s business and operations. To the extent that any of these negative developments do occur, they may have an adverse
effect on the Company’s business, results of operations and its ability to raise additional funds. As of June 30, 2024, the Company
considered the impact of the war on its business and operational assumptions and estimates and determined there were no material adverse
impacts on the Company’s condensed consolidated results of operations and financial position as of June 30, 2024.
Basis
of Presentation
The
accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally
accepted in the United States of America (“U.S. GAAP”) for interim financial information and with the instructions to Form
10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for
complete financial statements. In the opinion of management, such statements include all adjustments (consisting only of normal recurring
items) which are considered necessary for a fair presentation of the condensed consolidated financial position of the Company as of June
30, 2024 and the condensed consolidated results of its operations and cash flows for the three and six months ended June 30, 2024 and
2023. The results of operations for the three and six months ended June 30, 2024 are not necessarily indicative of the operating results
for the full year ending December 31, 2024 or any other period. These condensed consolidated financial statements should be read in conjunction
with the audited consolidated financial statements and related disclosures of the Company as of December 31, 2023 and for the year then
ended which were included in the Company’s Annual Report on Form 10-K that was filed with the Securities and Exchange Commission
(“SEC”) on June 24, 2024.
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v3.24.2.u1
Going Concern and Management Plans
|
6 Months Ended |
Jun. 30, 2024 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
Going Concern and Management Plans |
Note
2 - Going Concern and Management Plans
During
the six months ended June 30, 2024, the Company had not generated any revenues, had a net loss of approximately $2,764,000 and used cash
in operations of approximately $1,297,000. As of June 30, 2024, the Company had a working capital deficiency of approximately $17,320,000
and an accumulated deficit of approximately $44,432,000. As of June 30, 2024 and through the date of this filing, notes payable with
principal amounts totaling approximately $1,831,000 and $1,926,000, respectively, were past due. The Company will continue to incur net
operating losses to fund operations. These conditions raise substantial doubt about the Company’s ability to continue as a going
concern for at least one year from the date these financial statements are issued.
The
Company is currently funding its operations on a month-to-month basis. While there can be no assurance that it will be successful, the
Company is in active negotiations to raise additional capital. The Company’s primary sources of operating funds since inception
have been equity and debt financings. Management’s plans include continued efforts to raise additional capital through debt and
equity financings. There is no assurance that these funds will be sufficient to enable the Company to fully complete its development
activities or attain profitable operations. If the Company is unable to obtain such additional financing on a timely basis or, notwithstanding
any request the Company may make, if the Company’s debt holders do not agree to convert their notes into equity or extend the maturity
dates of their notes, the Company may have to curtail its development, marketing and promotional activities, which would have a material
adverse effect on the Company’s business, financial condition and results of operations, and ultimately the Company could be forced
to discontinue its operations and liquidate.
The
accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the
United States of America (“U.S. GAAP”), which contemplate continuation of the Company as a going concern and the realization
of assets and satisfaction of liabilities in the normal course of business. The carrying amounts of assets and liabilities presented
in the financial statements do not necessarily purport to represent realizable or settlement values. The consolidated financial statements
do not include any adjustment that might result from the outcome of this uncertainty.
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v3.24.2.u1
Summary of Significant Accounting Policies
|
6 Months Ended |
Jun. 30, 2024 |
Accounting Policies [Abstract] |
|
Summary of Significant Accounting Policies |
Note
3 - Summary of Significant Accounting Policies
There
have been no material changes to the Company’s significant accounting policies included in the Annual Report on Form 10-K for the
year ended December 31, 2023, except as disclosed herein.
Loss
Per Share
The
Company computes basic net loss per share by dividing net loss applicable to common stockholders by the weighted average number of common
shares outstanding for the period and excludes the effects of any potentially dilutive securities. Diluted earnings per share includes
the dilution that would occur upon the exercise or conversion of all dilutive securities into common stock using the “treasury
stock” and/or “if converted” methods, as applicable.
The
common stock equivalents associated with the following securities are excluded from the calculation of weighted average dilutive common
shares because their inclusion would have been anti-dilutive:
Schedule
of Securities Excluded From Calculation of Weighted Average Dilutive Common Shares
| |
June
30, | |
| |
2024 | | |
2023 | |
| |
| | |
| |
Options | |
| 6,932,004 | | |
| 6,932,004 | |
Warrants | |
| 17,997,445 | | |
| 13,404,493 | |
Convertible
notes [1] [2] | |
| 13,904,889 | | |
| 4,153,234 | |
Convertible
preferred stock | |
| 20,998,090 | | |
| 18,416,383 | |
Total | |
| 59,832,428 | | |
| 42,906,114 | |
[1] |
Convertible
notes are assumed to be converted at the rate of $0.75 per common share, which is the conversion price as of June 30, 2024 and 2023.
However, such conversion rates are subject to adjustment under certain circumstances, such as stock splits and stock dividends, which
may result in the issuance of common shares greater than the amount indicated. |
[2] |
As
of June 30, 2023, excludes shares of common stock underlying convertible notes that eventually became convertible into shares of
Series B Convertible Preferred Stock since such stock had not been designated by the Company as of June 30, 2023. |
Recent
Accounting Standards
In
October 2023, the FASB issued ASU 2023-06, “Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure
Update and Simplification Initiative,” to amend certain disclosure and presentation requirements for a variety of topics within
the ASC. These amendments align the requirements in the ASC to the removal of certain disclosure requirements set out in Regulation S-X
and Regulation S-K, announced by the SEC. The effective date for each amended topic in the ASC is either the date on which the SEC’s
removal of the related disclosure requirement from Regulation S-X or Regulation S-K becomes effective, or on June 30, 2027, if the SEC
has not removed the requirements by that date. Early adoption is prohibited. The Company is currently evaluating the impact of this standard on its condensed consolidated financial statements.
In
November 2023, the FASB issued ASU 2023-07, Improvements to Reportable Segments Disclosures (Topic 280), which updates reportable segment
disclosure requirements, primarily through enhanced disclosures about significant segment expenses on both an annual and interim basis.
The guidance becomes effective for fiscal years beginning after December 15, 2023 and interim periods within fiscal years beginning after
December 15, 2024, with early adoption permitted. Since this new ASU addresses only disclosures, the Company does not expect the adoption
of this ASU to have any material effects on its financial condition, results of operations or cash flows. The Company is currently evaluating
any new disclosures that may be required upon adoption of ASU 2023-07.
In
December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The amendments in this
update address investor requests for more transparency about income tax information through improvements to income tax disclosures primarily
related to the rate reconciliation and income taxes paid information. This update also includes certain other amendments to improve the
effectiveness of income tax disclosures. The amendments in ASU 2023-09 are effective for fiscal years beginning after December 15, 2024
with early adoption permitted. The Company is currently evaluating the impact of this standard on its condensed consolidated financial statements.
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v3.24.2.u1
Fair Value
|
6 Months Ended |
Jun. 30, 2024 |
Fair Value Disclosures [Abstract] |
|
Fair Value |
Note
4 - Fair Value
The
following table provides a summary of the changes in fair value, including net transfers in and/or out, of all Level 3 liabilities measured
at fair value on a recurring basis using unobservable inputs during the three and six months ended June 30, 2024 and 2023:
Schedule
of Changes in Fair Value of Liabilities Measured at Fair Value on a Recurring Basis
| |
Accrued | | |
Accrued | | |
Derivative | | |
| |
| |
Interest | | |
Compensation | | |
Liabilities | | |
Total | |
| |
| | |
| | |
| | |
| |
Balance
- January 1, 2024 | |
$ | 356,510 | | |
$ | 97,102 | | |
$ | 33,000 | | |
$ | 486,612 | |
| |
| | | |
| | | |
| | | |
| | |
Accrual
of warrant obligation | |
| 6,666 | | |
| - | | |
| - | | |
| 6,666 | |
Accrual
of common stock obligation | |
| - | | |
| - | | |
| - | | |
| - | |
Reclassification
of warrant obligation to derivative liabilities | |
| - | | |
| | | |
| | | |
| | |
Issuance
of warrants and conversion option | |
| - | | |
| - | | |
| 5,100 | | |
| 5,100 | |
Issuance
of warrants | |
| - | | |
| | | |
| | | |
| | |
Common
stock issued in satisfaction of accrued compensation | |
| - | | |
| (45,000 | ) | |
| - | | |
| (45,000 | ) |
Change
in fair value | |
| (74,316 | ) | |
| (766 | ) | |
| (5,800 | ) | |
| (80,882 | ) |
| |
| | | |
| | | |
| | | |
| | |
Balance
- March 31, 2024 | |
$ | 288,860 | | |
$ | 51,336 | | |
$ | 32,300 | | |
$ | 372,496 | |
| |
| | | |
| | | |
| | | |
| | |
Reclassification
of warrant obligation to derivative liabilities | |
| (6,666 | ) | |
| - | | |
| 6,666 | | |
| - | |
Issuance
of warrants and conversion option | |
| - | | |
| - | | |
| 349,638 | | |
| 349,638 | |
Change
in fair value | |
| 12,502 | | |
| 1,815 | | |
| (11,146 | ) | |
| 3,171 | |
| |
| | | |
| | | |
| | | |
| | |
Balance
- June 30, 2024 | |
$ | 294,696 | | |
$ | 53,150 | | |
$ | 377,458 | | |
$ | 725,305 | |
| |
Accrued | | |
Accrued | | |
| |
| |
Interest | | |
Compensation | | |
Total | |
| |
| | |
| | |
| |
Balance
- January 1, 2023 | |
$ | 504,700 | | |
$ | 59,220 | | |
$ | 563,920 | |
| |
| | | |
| | | |
| | |
Accrual
of warrant obligation | |
| 40,167 | | |
| - | | |
| 40,167 | |
Change
in fair value | |
| (46,131 | ) | |
| (1,095 | ) | |
| (47,226 | ) |
| |
| | | |
| | | |
| | |
Balance
- March 31, 2023 | |
$ | 498,736 | | |
$ | 58,125 | | |
$ | 556,861 | |
| |
| | | |
| | | |
| | |
Accrual
of common stock obligation | |
| - | | |
| 9,438 | | |
| 9,438 | |
Issuance
of warrants | |
| (40,167 | ) | |
| - | | |
| (40,167 | ) |
Change
in fair value | |
| 27,272 | | |
| 73 | | |
| 27,345 | |
| |
| | | |
| | | |
| | |
Balance
- June 30, 2023 | |
$ | 485,841 | | |
$ | 67,636 | | |
$ | 553,477 | |
Financial
assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar
techniques and at least one significant model assumption or input is unobservable. The Company’s Level 3 liabilities shown in the
above table consist of accrued obligations to issue warrants and common stock to non-employees and is recorded at fair value at inception
and subsequent changes in fair value are charged to the condensed consolidated statement of operations at each reporting period.
In
applying the Black-Scholes option pricing model utilized in the valuation of Level 3 liabilities, the Company used the following approximate
assumptions:
Schedule
of Assumptions Used for Valuation of Level 3 Liabilities
| |
For
the Three Months Ended | | |
For
the Six Months Ended | |
| |
June
30, | | |
June
30, | |
| |
2024 | | |
2023 | | |
2024 | | |
2023 | |
| |
| | |
| | |
| | |
| |
Risk-free interest rate | |
| 3.84%
- 5.33 | % | |
| 4.13%
- 4.31 | % | |
| 3.84%
- 5.33 | % | |
| 3.60%
- 4.31 | % |
Expected term (years) | |
| 1.07
- 10.00 | | |
| 4.00-5.00 | | |
| 1.07
- 10.00 | | |
| 4.00-5.00 | |
Expected volatility | |
| 65 | % | |
| 80 | % | |
| 65 | % | |
| 80 | % |
Expected dividends | |
| 0.00 | % | |
| 0.00 | % | |
| 0.00 | % | |
| 0.00 | % |
The
expected term used is the contractual life of the instrument being valued. Since the Company’s stock does not have significant
trading volume, the Company is utilizing an expected volatility based on a review of the historical volatilities, over a period of time,
equivalent to the expected life of the instrument being valued, of similarly positioned public companies within its industry. The risk-free
interest rate was determined from the implied yields from U.S. Treasury zero-coupon bonds with a remaining term consistent with the expected
term of the instrument being valued.
As
of June 30, 2024 and December 31, 2023, the Company had an obligation to issue 183,095 and 363,095 shares of common stock to service
providers that had a fair value of $47,605 and $90,774, respectively, which was a component of accrued compensation on the condensed
consolidated balance sheets. The fair value of the common stock underlying this obligation has a per share value of $0.26 as of June
30, 2024 and December 31, 2023. Furthermore, as of June 30, 2024 and December 31, 2023, the Company has an obligation to issue warrants
to purchase 42,930 shares of the Company’s common stock to service providers that had a fair value of $5,545 and $6,328, respectively,
which was a component of accrued compensation on the condensed consolidated balance sheets.
See
Note 5, Notes Payable and Note 6, Stockholders’ Deficiency for additional details associated with the issuances of
common stock, warrants and embedded conversion options.
|
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- DefinitionThe 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.
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v3.24.2.u1
Notes Payable
|
6 Months Ended |
Jun. 30, 2024 |
Debt Disclosure [Abstract] |
|
Notes Payable |
Note
5 – Notes Payable
As
of June 30, 2024 and through the date of this filing, notes and convertible notes payable with principal amounts totaling $1,831,000
and $1,926,000, respectively, were past due. Such notes continue to accrue interest and all relevant penalties have been accrued as of
June 30, 2024. The Company is in negotiations with certain holders of notes payable to extend the maturity dates of such notes or to
convert the principal and accrued interest into equity. As of June 30, 2024, the Company had an accrued interest balance of $282,533
related to notes and convertible notes payable that were past due.
During
the three months ended June 30, 2024 and 2023, the Company recorded interest expense of $236,632 and $237,282, respectively, and amortization
of debt discount of $69,623 and $140,777, respectively. During the six months ended June 30, 2024 and 2023, the Company recorded interest
expense of $373,753 and $373,052, respectively, and amortization of debt discount of $75,579 and $281,025, respectively. As of June 30,
2024 and December 31, 2023, the Company had $2,783,804 and $2,419,666, respectively, of accrued interest (including interest in the form
of warrants (see Note 4, Fair Value) and penalties related to notes payable, which is included with accrued interest and accrued
interest – related parties on the condensed consolidated balance sheets.
Notes
Payable
In
May 2024, the Company received proceeds of $250,000 from investors and issued notes payable in the aggregate principal amount of $300,000
with a maturity date of November 22, 2024. The notes bear interest at 10% per annum and have an aggregate original issue discount of
$50,000 which was recorded as a debt discount and will be amortized over the term of the note. In connection with the issuances, the
Company issued ten-year immediately vested warrants to purchase an aggregate of 625,000 shares of common stock at an exercise price of
$0.75 per share. The warrants had an issuance date fair value of $96,710 which was included within derivative liabilities, recorded as
a debt discount and will be amortized over the term of the notes. During the six months ended June 30, 2024, the Company repaid $6,250
of the outstanding principal balance, such that $293,750 was outstanding as of June 30, 2024.
Notes
Payable - Related Parties
In
May 2024, the Company received proceeds of $250,000 from an investor and issued a note payable in the principal amount of $300,000 with
a maturity date of November 22, 2024. The note bears interest at 10% per annum and has an original issue discount of $50,000 which was
recorded as a debt discount and will be amortized over the term of the note. In connection with the issuance, the Company issued ten-year
immediately vested warrants to purchase 625,000 shares of common stock at an exercise price of $0.75 per share. The warrants had an issuance
date fair value of $96,710 which was included within derivative liabilities - related parties, recorded as a debt discount and will be
amortized over the term of the note. During the six months ended June 30, 2024, the Company repaid $6,250 of the outstanding principal
balance, such that $293,750 was outstanding as of June 30, 2024.
Convertible
Notes Payable
During
the three months ended March 31, 2024, a convertible note with $100,000
of principal outstanding was automatically converted into 13,333
shares of Series C Convertible Preferred Stock at a price of $7.50
per share and the Company elected to convert $4,910
of accrued interest under such note into 6,546
shares of common stock at a price of $0.75
per share. The embedded conversion option attributable to the Series C Convertible
Preferred Stock was accounted for as derivative liability and had an issuance date fair value of $1,700.
On
March 22, 2024, the Company completed its private offering of 8% Convertible Notes that are convertible into shares of the Company’s
Series C Convertible Preferred Stock at a conversion price of $7.50 per share. Since the inception of the private offering, the Company sold $4,760,170 aggregate principal amount
of notes in the offering and issued investors warrants to purchase 4,321,926 shares of common stock at an exercise price of $1.25 per
share. Additional subscriptions will not be accepted.
Convertible
Notes Payable - Related Parties
In
March 2024, the Company received additional advances of $146,672 under a note originally issued to George Verstraete, a director of the
Company, and assigned to a trust controlled by Darlene Soave, a director of the Company, (the “Verstraete Note”), and, as
a result, increased the outstanding principal balance of the Verstraete Note to $3,736,708. In connection with the advances, the Company
issued five-year immediately vested warrants to purchase an aggregate of 117,338 shares of common stock at an exercise price of $1.25
per share to the trust controlled by Ms. Soave, the holder of the note. The warrants had an issuance date fair value of $6,666 which
was included within derivative liabilities - related parties, recorded as a debt discount and will be amortized over the term of the
note.
In
April 2024, the Company entered into note amendment agreements with a trust controlled by Darlene Soave to extend the maturity dates
of a note originally issued to Ms. Soave and assigned to the trust (the “Soave Note”) and the Verstraete Note to October
28, 2024 and September 10, 2024, respectively.
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- DefinitionThe 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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v3.24.2.u1
Stockholders’ Deficiency
|
6 Months Ended |
Jun. 30, 2024 |
Equity [Abstract] |
|
Stockholders’ Deficiency |
Note
6 – Stockholders’ Deficiency
Preferred
Stock Dividends
During
the three months ended June 30, 2024 and 2023, the Company accrued additional preferred dividends of $339,871 and $300,849, respectively.
During the six months ended June 30, 2024 and 2023, the Company accrued additional preferred dividends of $666,536 and $598,366, respectively.
As of June 30, 2024 and December 31, 2023, there were accrued preferred stock dividends of $14,094 and $25,540, respectively.
During
the three months ended June 30, 2024, the Company issued an aggregate of 904,049 shares of common stock at the stated value of $0.75
per share for aggregate value of $677,982, pursuant to the terms of the Series A, B and C Convertible Preferred Stock Certificate of
Designation, in connection with the partial payment of accrued dividends for Series A, Series B, and Series C Convertible Preferred Stock.
Series
B Convertible Preferred Stock
During
the six months ended June 30, 2024, the Company received gross proceeds of $751,000 from investors in connection with the issuance of
an aggregate of 100,131 shares of its Series B Convertible Preferred Stock and five-year warrants to purchase an aggregate of 1,126,500
shares of the Company’s common stock at an exercise price of $0.75 per share. The warrants and embedded conversion options were
accounted for as derivative liabilities under the Company’s sequencing policy and had an aggregate issuance date fair value of
$159,300.
Series
C Convertible Preferred Stock
See
Note 5, Notes Payable – Convertible Notes Payable for details associated with conversions of notes payable into 13,333 shares
of Series C Convertible Preferred Stock. The embedded conversion option of the Series C Convertible Preferred Stock was accounted for
as a derivative liability under the Company’s sequencing policy and had an issuance date fair value of $1,700.
Common
Stock
See
Note 5, Notes Payable – Convertible Notes Payable for details associated with conversions of accrued interest into 6,546
shares of common stock.
During
the three months ended March 31, 2024, the Company issued 180,000 shares of the Company’s common stock with an issuance date fair
value of $45,000 in connection with a legal settlement that was included within accrued compensation as of December 31, 2023.
During
the three months ended March 31, 2024, the Company issued 1,000,000 immediately vested shares of the Company’s common stock to
a certain consultant as compensation for services performed. The shares had a grant date fair value of $260,000 which was recognized
immediately.
During
the three and six months ended June 30, 2024, the Company issued 18,000 and 2,000 shares of the Company’s common stock to a certain
investor in satisfaction of convertible note payable late fees. The shares had an issuance date fair value of $5,200 which was recognized
immediately.
Stock
Warrants
During
the three months ended March 31, 2024, the Company entered into an advisory agreement with a certain advisor to perform independent advisory
services in connection with business operations from January 5, 2024 to June 4, 2024. In consideration of services to be performed, the
Company issued five-year warrants to purchase 100,000 shares of common stock, which vest 20% monthly during the term of the agreement
at an exercise price of $1.25 per share. The warrants had a grant date fair value of $6,590 which will be recognized over the vesting
term.
See
Note 5, Notes Payable for additional details associated with the issuance of stock warrants.
Stock-Based
Compensation
During
the three months ended June 30, 2024, the Company recognized stock-based compensation expense of $15,332, consisting of $8,852 of expense
related to warrants (of which, $8,838 was included within stockholder’s deficiency and $15 was included within accrued compensation)
and $6,480 (of which, $4,680 was included within stockholder’s deficiency and $1,800 was included within accrued compensation)
for consulting services which was included within accrued compensation, which was included within general and administrative expenses
on the condensed consolidated statement of operations. During the three months ended June 30, 2023, the Company recognized stock-based
compensation expense of $50,111 (consisting of $40,673 of expense related to warrants (of which, $40,600 was included within stockholder’s
deficiency and $73 was included within accrued compensation) and $9,438 of expense related to common stock to be issued for consulting
services described above, which has been included within accrued compensation on the balance sheet and included within general and administrative
expenses on the statement of operations.
During
the six months ended June 30, 2024, the Company recognized stock-based compensation expense of $304,227, consisting of $35,396 of expense
related to warrants (of which, $37,979 was included within stockholder’s deficiency and $(2,583) was included within accrued compensation)
and $268,831 of expense related to common stock to be issued for consulting services (of which, $265,200 was included within stockholder’s
deficiency and $3,631 was included within accrued compensation), which was included within general and administrative expenses on the
condensed consolidated statement of operations. During the six months ended June 30, 2023, the Company recognized stock-based compensation
expense of $379,016 (consisting of $39,578 of expense related to warrants (of which, $40,600 was included within stockholder’s
deficiency and $(1,022) was included within accrued compensation and $339,438 of expense related to common stock issued or to be issued
for consulting services described above (of which, $330,000 has been included within stockholder’s deficiency and $9,438 has been
included within accrued compensation) which was included within general and administrative expenses.
There
was no unrecognized stock-based compensation expense as of June 30, 2024.
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v3.24.2.u1
Related Party Transactions
|
6 Months Ended |
Jun. 30, 2024 |
Related Party Transactions [Abstract] |
|
Related Party Transactions |
Note
7 – Related Party Transactions
As
of June 30, 2024 and December 31, 2023, the Company was required to issue warrants to purchase an aggregate of 2,106,500 and 1,956,500,
respectively, shares of common stock at an exercise price of $0.75 per share to former directors of the Company in connection with loans
made to the Company in the aggregate amount of $459,000 which required certain penalties be paid in the form of warrants. As a result,
the Company accrued $176,834 and $215,050 associated with the fair value of the obligations as of June 30, 2024 and December 31, 2023,
respectively, which amount is included in accrued interest – related parties on the condensed consolidated balance sheets. The
obligations to issue warrants are subject to changes in fair value at each reporting period. See Note 4, Fair Value for additional
details.
See
Note 5, Notes Payable – Convertible Notes Payable – Related Parties for details related to convertible notes held
by directors of the Company.
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v3.24.2.u1
Commitments and Contingencies
|
6 Months Ended |
Jun. 30, 2024 |
Commitments and Contingencies Disclosure [Abstract] |
|
Commitments and Contingencies |
Note
8 – Commitments and Contingencies
Yeda
Research and License Agreement
During
the three months ended June 30, 2024 and 2023, the Company recorded research and development expenses of $14,500 related to its Research
and License Agreement with Yeda (the “Agreement”). During the six months ended June 30, 2024 and 2023, the Company recorded
research and development expenses of $29,000 related to the Agreement with Yeda. As of June 30, 2024 and December 31, 2023, the Company
had $101,500 and $72,500, respectively, of accrued research and development expenses pursuant to the Agreement with Yeda.
MD
Anderson Agreements
During the six months ended June 30, 2024, the Company commenced work
under the February 2019 clinical trial agreement, as amended in May 2023, under which MD Anderson agreed to perform cell production and
conduct Phase 1/2 human clinical trials with a second set of 12 patients for a total of approximately $1,816,000, with payments becoming
due as certain specified milestones are met by MD Anderson.
The
Company recognized $787,872 and 328,688 of research and development expenses during the three months ended June 30, 2024 and 2023, respectively,
and $1,111,872 and $652,688 of research and development expenses during the six months ended June 30, 2024 and 2023, respectively, associated
with services provided by The University of Texas M.D. Anderson Cancer Center (“MD Anderson”) under the two agreements with
MD Anderson dated November 2018 and February 2019, respectively. As of June 30, 2024 and December 31, 2023, the Company had a liability
to MD Anderson of $1,481,962 and $924,705, respectively, which was included within accounts payable on the condensed consolidated balance
sheets.
Litigation
In
January 2019, the holder of a promissory note in the principal amount of $250,000
due on March 16, 2016 instituted a collection
action in the Supreme Court of the State of New York, County of New York. On June 12, 2019, the plaintiff served a motion for summary
judgment through the Secretary of State which was heard on July 12, 2019 and granted. The Company contended that it was not given sufficient
notice under the applicable statute and did not have an opportunity to oppose the motion. Judgment was entered in October 2019 in the
amount of $267,680.
The Company brought a motion to vacate based on the jurisdictional defect of the motion in not providing the required amount of time,
but that motion was denied in February 2021 without properly addressing the jurisdictional issues raised by the Company. The Company
appealed the denial and then filed a motion to Renew and Reargue the motion to vacate based on the Court’s failure to address critical
issues. That motion was also denied on April 15, 2021 without addressing the Company’s arguments. The Company appealed the second
denial as well and pursued both appeals in a consolidated manner so as to resolve all issues together. Each of the appeals was denied.
While the Company’s motions were pending, the plaintiff commenced steps to collect judgment. During the year ended December 31,
2021, $103,088
of a deposit made with the court by a third party
on behalf of the Company was released to an officer of the court and has been accounted for as partial note repayment, with an additional
$146,912 due
under the note repaid by a release of the remaining deposit to an officer of the court and garnishment of Company funds during the year
ended December 31, 2022, which was also accounted for as a note repayment. In August 2023, a supplemental judgment of $38,838
was entered against the Company. Inasmuch, as
there were no further opportunities to appeal, the Company was required to pay the remaining amount due, which was estimated to be approximately
$113,000 and
recorded as a liability as of December 31, 2023. As of May 31, 2024, after taking into account accrued and unpaid interest, approximately
$117,000 was
owed to the plaintiff and the plaintiff was seeking, among other things, additional monetary sanctions. In June 2024, the Company resolved
this matter by making a final payment of $135,000, and the plaintiff agreed to cease the pursuit of additional sanctions against the
Company and has since filed a satisfaction of judgment.
Loss
contingencies considered remote are generally not disclosed, unless they involve guarantees, in which case the guarantees would be disclosed.
There can be no assurance that such matters will not materially and adversely affect the Company’s business, financial position,
and results of operations or cash flows. Aside from the matters discussed above, there are no other known contingencies through the date
of this filing.
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v3.24.2.u1
Subsequent Events
|
6 Months Ended |
Jun. 30, 2024 |
Subsequent Events [Abstract] |
|
Subsequent Events |
Note
9 – Subsequent Events
The
Company has evaluated events that have occurred after the balance sheet and through the date the financial statements were issued. Based
upon the evaluation, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment
or disclosure in the financial statements, except as disclosed below.
Subsequent
to June 30, 2024, the Company entered into an exchange agreement with a note holder, whereby the noteholder and the Company agreed to
exchange a note payable with a principal amount of $30,000 for a warrant to purchase an aggregate of 100,000 shares of the Company’s
common stock at an exercise price $0.75 per share.
Subsequent
to June 30, 2024, the Company entered into a note amendment agreement with a note holder to (i) extend the maturity date of a note in
the principal amount of $50,000 from December 23, 2023 to December 23, 2024 and (ii) increase the interest rate from 8% to 10% effective
July 2024. Further, in the event of an equity or debt financing transaction resulting in gross proceeds of at least $2,000,000, the
Company or guarantor of the note shall repay the note in full within five days after completing the transaction. If the note is not repaid
in full by December 23, 2024, any further extension will require the issuance of an additional five-year warrant to purchase 50,000 shares
of the Company’s common stock at an exercise price of $0.75 per share. Contemporaneous with the execution of this amendment, the
Company (i) issued to the lender an additional five-year warrant to purchase 25,000 shares of the Company’s common stock at an
exercise price of $0.75 per share and (ii) amended the holder’s previously outstanding warrant to reduce the exercise price to
$0.75 per share.
Subsequent
to June 30, 2024, the Company entered into a note amendment agreement with a note holder to (i) extend the maturity date of a note in
the principal amount of $25,000 from December 26, 2023 to December 26, 2024 and (ii) increase the interest rate from 8% to 10% effective
July 2024. Further, in the event of an equity or debt financing transaction resulting in gross proceeds of at least $2,000,000, the
Company or guarantor of the note shall repay the note in full within five days after completing the transaction. If the note is not repaid
in full by December 26, 2024, any further extension will require the issuance of an additional five-year warrant to purchase 25,000 shares
of the Company’s common stock at an exercise price of $0.75 per share. Contemporaneous with the execution of this amendment, the
Company (i) issued to the lender an additional five-year warrant to purchase 12,500 shares of the Company’s common stock at an
exercise price of $0.75 per share and (ii) amended the holder’s previously outstanding warrant to reduce the exercise price to
$0.75 per share.
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- DefinitionThe entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.
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v3.24.2.u1
Summary of Significant Accounting Policies (Policies)
|
6 Months Ended |
Jun. 30, 2024 |
Accounting Policies [Abstract] |
|
Loss Per Share |
Loss
Per Share
The
Company computes basic net loss per share by dividing net loss applicable to common stockholders by the weighted average number of common
shares outstanding for the period and excludes the effects of any potentially dilutive securities. Diluted earnings per share includes
the dilution that would occur upon the exercise or conversion of all dilutive securities into common stock using the “treasury
stock” and/or “if converted” methods, as applicable.
The
common stock equivalents associated with the following securities are excluded from the calculation of weighted average dilutive common
shares because their inclusion would have been anti-dilutive:
Schedule
of Securities Excluded From Calculation of Weighted Average Dilutive Common Shares
| |
June
30, | |
| |
2024 | | |
2023 | |
| |
| | |
| |
Options | |
| 6,932,004 | | |
| 6,932,004 | |
Warrants | |
| 17,997,445 | | |
| 13,404,493 | |
Convertible
notes [1] [2] | |
| 13,904,889 | | |
| 4,153,234 | |
Convertible
preferred stock | |
| 20,998,090 | | |
| 18,416,383 | |
Total | |
| 59,832,428 | | |
| 42,906,114 | |
[1] |
Convertible
notes are assumed to be converted at the rate of $0.75 per common share, which is the conversion price as of June 30, 2024 and 2023.
However, such conversion rates are subject to adjustment under certain circumstances, such as stock splits and stock dividends, which
may result in the issuance of common shares greater than the amount indicated. |
[2] |
As
of June 30, 2023, excludes shares of common stock underlying convertible notes that eventually became convertible into shares of
Series B Convertible Preferred Stock since such stock had not been designated by the Company as of June 30, 2023. |
|
Recent Accounting Standards |
Recent
Accounting Standards
In
October 2023, the FASB issued ASU 2023-06, “Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure
Update and Simplification Initiative,” to amend certain disclosure and presentation requirements for a variety of topics within
the ASC. These amendments align the requirements in the ASC to the removal of certain disclosure requirements set out in Regulation S-X
and Regulation S-K, announced by the SEC. The effective date for each amended topic in the ASC is either the date on which the SEC’s
removal of the related disclosure requirement from Regulation S-X or Regulation S-K becomes effective, or on June 30, 2027, if the SEC
has not removed the requirements by that date. Early adoption is prohibited. The Company is currently evaluating the impact of this standard on its condensed consolidated financial statements.
In
November 2023, the FASB issued ASU 2023-07, Improvements to Reportable Segments Disclosures (Topic 280), which updates reportable segment
disclosure requirements, primarily through enhanced disclosures about significant segment expenses on both an annual and interim basis.
The guidance becomes effective for fiscal years beginning after December 15, 2023 and interim periods within fiscal years beginning after
December 15, 2024, with early adoption permitted. Since this new ASU addresses only disclosures, the Company does not expect the adoption
of this ASU to have any material effects on its financial condition, results of operations or cash flows. The Company is currently evaluating
any new disclosures that may be required upon adoption of ASU 2023-07.
In
December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The amendments in this
update address investor requests for more transparency about income tax information through improvements to income tax disclosures primarily
related to the rate reconciliation and income taxes paid information. This update also includes certain other amendments to improve the
effectiveness of income tax disclosures. The amendments in ASU 2023-09 are effective for fiscal years beginning after December 15, 2024
with early adoption permitted. The Company is currently evaluating the impact of this standard on its condensed consolidated financial statements.
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v3.24.2.u1
Summary of Significant Accounting Policies (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Accounting Policies [Abstract] |
|
Schedule of Securities Excluded From Calculation of Weighted Average Dilutive Common Shares |
The
common stock equivalents associated with the following securities are excluded from the calculation of weighted average dilutive common
shares because their inclusion would have been anti-dilutive:
Schedule
of Securities Excluded From Calculation of Weighted Average Dilutive Common Shares
| |
June
30, | |
| |
2024 | | |
2023 | |
| |
| | |
| |
Options | |
| 6,932,004 | | |
| 6,932,004 | |
Warrants | |
| 17,997,445 | | |
| 13,404,493 | |
Convertible
notes [1] [2] | |
| 13,904,889 | | |
| 4,153,234 | |
Convertible
preferred stock | |
| 20,998,090 | | |
| 18,416,383 | |
Total | |
| 59,832,428 | | |
| 42,906,114 | |
[1] |
Convertible
notes are assumed to be converted at the rate of $0.75 per common share, which is the conversion price as of June 30, 2024 and 2023.
However, such conversion rates are subject to adjustment under certain circumstances, such as stock splits and stock dividends, which
may result in the issuance of common shares greater than the amount indicated. |
[2] |
As
of June 30, 2023, excludes shares of common stock underlying convertible notes that eventually became convertible into shares of
Series B Convertible Preferred Stock since such stock had not been designated by the Company as of June 30, 2023. |
|
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v3.24.2.u1
Fair Value (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Fair Value Disclosures [Abstract] |
|
Schedule of Changes in Fair Value of Liabilities Measured at Fair Value on a Recurring Basis |
The
following table provides a summary of the changes in fair value, including net transfers in and/or out, of all Level 3 liabilities measured
at fair value on a recurring basis using unobservable inputs during the three and six months ended June 30, 2024 and 2023:
Schedule
of Changes in Fair Value of Liabilities Measured at Fair Value on a Recurring Basis
| |
Accrued | | |
Accrued | | |
Derivative | | |
| |
| |
Interest | | |
Compensation | | |
Liabilities | | |
Total | |
| |
| | |
| | |
| | |
| |
Balance
- January 1, 2024 | |
$ | 356,510 | | |
$ | 97,102 | | |
$ | 33,000 | | |
$ | 486,612 | |
| |
| | | |
| | | |
| | | |
| | |
Accrual
of warrant obligation | |
| 6,666 | | |
| - | | |
| - | | |
| 6,666 | |
Accrual
of common stock obligation | |
| - | | |
| - | | |
| - | | |
| - | |
Reclassification
of warrant obligation to derivative liabilities | |
| - | | |
| | | |
| | | |
| | |
Issuance
of warrants and conversion option | |
| - | | |
| - | | |
| 5,100 | | |
| 5,100 | |
Issuance
of warrants | |
| - | | |
| | | |
| | | |
| | |
Common
stock issued in satisfaction of accrued compensation | |
| - | | |
| (45,000 | ) | |
| - | | |
| (45,000 | ) |
Change
in fair value | |
| (74,316 | ) | |
| (766 | ) | |
| (5,800 | ) | |
| (80,882 | ) |
| |
| | | |
| | | |
| | | |
| | |
Balance
- March 31, 2024 | |
$ | 288,860 | | |
$ | 51,336 | | |
$ | 32,300 | | |
$ | 372,496 | |
| |
| | | |
| | | |
| | | |
| | |
Reclassification
of warrant obligation to derivative liabilities | |
| (6,666 | ) | |
| - | | |
| 6,666 | | |
| - | |
Issuance
of warrants and conversion option | |
| - | | |
| - | | |
| 349,638 | | |
| 349,638 | |
Change
in fair value | |
| 12,502 | | |
| 1,815 | | |
| (11,146 | ) | |
| 3,171 | |
| |
| | | |
| | | |
| | | |
| | |
Balance
- June 30, 2024 | |
$ | 294,696 | | |
$ | 53,150 | | |
$ | 377,458 | | |
$ | 725,305 | |
| |
Accrued | | |
Accrued | | |
| |
| |
Interest | | |
Compensation | | |
Total | |
| |
| | |
| | |
| |
Balance
- January 1, 2023 | |
$ | 504,700 | | |
$ | 59,220 | | |
$ | 563,920 | |
| |
| | | |
| | | |
| | |
Accrual
of warrant obligation | |
| 40,167 | | |
| - | | |
| 40,167 | |
Change
in fair value | |
| (46,131 | ) | |
| (1,095 | ) | |
| (47,226 | ) |
| |
| | | |
| | | |
| | |
Balance
- March 31, 2023 | |
$ | 498,736 | | |
$ | 58,125 | | |
$ | 556,861 | |
| |
| | | |
| | | |
| | |
Accrual
of common stock obligation | |
| - | | |
| 9,438 | | |
| 9,438 | |
Issuance
of warrants | |
| (40,167 | ) | |
| - | | |
| (40,167 | ) |
Change
in fair value | |
| 27,272 | | |
| 73 | | |
| 27,345 | |
| |
| | | |
| | | |
| | |
Balance
- June 30, 2023 | |
$ | 485,841 | | |
$ | 67,636 | | |
$ | 553,477 | |
|
Schedule of Assumptions Used for Valuation of Level 3 Liabilities |
In
applying the Black-Scholes option pricing model utilized in the valuation of Level 3 liabilities, the Company used the following approximate
assumptions:
Schedule
of Assumptions Used for Valuation of Level 3 Liabilities
| |
For
the Three Months Ended | | |
For
the Six Months Ended | |
| |
June
30, | | |
June
30, | |
| |
2024 | | |
2023 | | |
2024 | | |
2023 | |
| |
| | |
| | |
| | |
| |
Risk-free interest rate | |
| 3.84%
- 5.33 | % | |
| 4.13%
- 4.31 | % | |
| 3.84%
- 5.33 | % | |
| 3.60%
- 4.31 | % |
Expected term (years) | |
| 1.07
- 10.00 | | |
| 4.00-5.00 | | |
| 1.07
- 10.00 | | |
| 4.00-5.00 | |
Expected volatility | |
| 65 | % | |
| 80 | % | |
| 65 | % | |
| 80 | % |
Expected dividends | |
| 0.00 | % | |
| 0.00 | % | |
| 0.00 | % | |
| 0.00 | % |
|
X |
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v3.24.2.u1
Going Concern and Management Plans (Details Narrative) - USD ($)
|
3 Months Ended |
6 Months Ended |
|
|
|
Jun. 30, 2024 |
Mar. 31, 2024 |
Jun. 30, 2023 |
Mar. 31, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Aug. 19, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
Net loss |
$ 1,488,788
|
$ 1,275,406
|
$ 1,241,604
|
$ 1,691,567
|
$ 2,764,194
|
$ 2,933,171
|
|
|
|
Cash used in operations |
|
|
|
|
1,296,826
|
1,345,632
|
|
|
|
Working capital deficiency |
17,319,501
|
$ 16,754,143
|
$ 14,945,759
|
$ 14,219,717
|
17,319,501
|
$ 14,945,759
|
|
$ 15,611,543
|
$ 12,633,895
|
Accumulated deficit |
44,431,582
|
|
|
|
44,431,582
|
|
|
$ 41,667,388
|
|
Convertible Notes Payable [Member] |
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
Notes payable, principal amount |
$ 1,831,000
|
|
|
|
$ 1,831,000
|
|
|
|
|
Convertible Notes Payable [Member] | Subsequent Event [Member] |
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
Notes payable, principal amount |
|
|
|
|
|
|
$ 1,926,000
|
|
|
X |
- DefinitionFace (par) amount of debt instrument at time of issuance.
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v3.24.2.u1
Schedule of Securities Excluded From Calculation of Weighted Average Dilutive Common Shares (Details) - shares
|
6 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] |
|
|
|
Weighted average dilutive common shares |
|
59,832,428
|
42,906,114
|
Share-Based Payment Arrangement, Option [Member] |
|
|
|
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] |
|
|
|
Weighted average dilutive common shares |
|
6,932,004
|
6,932,004
|
Warrant [Member] |
|
|
|
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] |
|
|
|
Weighted average dilutive common shares |
|
17,997,445
|
13,404,493
|
Convertible Notes Payable [Member] |
|
|
|
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] |
|
|
|
Weighted average dilutive common shares |
[1],[2] |
13,904,889
|
4,153,234
|
Convertible Preferred Stock [Member] |
|
|
|
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] |
|
|
|
Weighted average dilutive common shares |
|
20,998,090
|
18,416,383
|
|
|
X |
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v3.24.2.u1
Schedule of Changes in Fair Value of Liabilities Measured at Fair Value on a Recurring Basis (Details) - Fair Value, Inputs, Level 3 [Member] - Fair Value, Recurring [Member] - USD ($)
|
3 Months Ended |
Jun. 30, 2024 |
Mar. 31, 2024 |
Jun. 30, 2023 |
Mar. 31, 2023 |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
|
|
Beginning balance |
$ 372,496
|
$ 486,612
|
$ 556,861
|
$ 563,920
|
Accrual of warrant obligation |
|
6,666
|
|
40,167
|
Accrual of common stock obligation |
|
|
9,438
|
|
Reclassification of warrant obligation to derivative liabilities |
|
|
|
|
Issuance of warrants and conversion option |
349,638
|
5,100
|
|
|
Issuance of warrants |
|
|
(40,167)
|
|
Common stock issued in satisfaction of accrued compensation |
|
(45,000)
|
|
|
Change in fair value |
3,171
|
(80,882)
|
27,345
|
(47,226)
|
Ending balance |
725,305
|
372,496
|
553,477
|
556,861
|
Accrued Interest [Member] |
|
|
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
|
|
Beginning balance |
288,860
|
356,510
|
498,736
|
504,700
|
Accrual of warrant obligation |
|
6,666
|
|
40,167
|
Accrual of common stock obligation |
|
|
|
|
Reclassification of warrant obligation to derivative liabilities |
(6,666)
|
|
|
|
Issuance of warrants and conversion option |
|
|
|
|
Issuance of warrants |
|
|
(40,167)
|
|
Common stock issued in satisfaction of accrued compensation |
|
|
|
|
Change in fair value |
12,502
|
(74,316)
|
27,272
|
(46,131)
|
Ending balance |
294,696
|
288,860
|
485,841
|
498,736
|
Accrued Compensation [Member] |
|
|
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
|
|
Beginning balance |
51,336
|
97,102
|
58,125
|
59,220
|
Accrual of warrant obligation |
|
|
|
|
Accrual of common stock obligation |
|
|
9,438
|
|
Reclassification of warrant obligation to derivative liabilities |
|
|
|
|
Issuance of warrants and conversion option |
|
|
|
|
Issuance of warrants |
|
|
|
|
Common stock issued in satisfaction of accrued compensation |
|
(45,000)
|
|
|
Change in fair value |
1,815
|
(766)
|
73
|
(1,095)
|
Ending balance |
53,150
|
51,336
|
$ 67,636
|
$ 58,125
|
Derivative Liability [Member] |
|
|
|
|
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |
|
|
|
|
Beginning balance |
32,300
|
33,000
|
|
|
Accrual of warrant obligation |
|
|
|
|
Reclassification of warrant obligation to derivative liabilities |
6,666
|
|
|
|
Issuance of warrants and conversion option |
349,638
|
5,100
|
|
|
Common stock issued in satisfaction of accrued compensation |
|
|
|
|
Change in fair value |
(11,146)
|
(5,800)
|
|
|
Ending balance |
$ 377,458
|
$ 32,300
|
|
|
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v3.24.2.u1
Schedule of Assumptions Used for Valuation of Level 3 Liabilities (Details)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member] |
|
|
|
|
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |
|
|
|
|
Derivative liabilities , Risk-free interest rate |
3.84%
|
4.13%
|
3.84%
|
3.60%
|
Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member] |
|
|
|
|
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |
|
|
|
|
Derivative liabilities , Risk-free interest rate |
5.33%
|
4.31%
|
5.33%
|
4.31%
|
Measurement Input, Expected Term [Member] | Minimum [Member] |
|
|
|
|
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |
|
|
|
|
Derivative liability, Expected term (years) |
1 year 25 days
|
4 years
|
1 year 25 days
|
4 years
|
Measurement Input, Expected Term [Member] | Maximum [Member] |
|
|
|
|
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |
|
|
|
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|
5 years
|
10 years
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5 years
|
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|
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|
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65.00%
|
80.00%
|
65.00%
|
80.00%
|
Measurement Input, Expected Dividend Rate [Member] |
|
|
|
|
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |
|
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|
|
Derivative liability, Expected dividends |
0.00%
|
0.00%
|
0.00%
|
0.00%
|
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Fair Value (Details Narrative) - Service Providers [Member] - USD ($)
|
6 Months Ended |
12 Months Ended |
Jun. 30, 2024 |
Dec. 31, 2023 |
Obilgation to issue common stock to service providers, shares |
183,095
|
363,095
|
Obilgation to issue common stock to service providers, value |
$ 47,605
|
$ 90,774
|
Fair value per share of common stock |
$ 0.26
|
$ 0.26
|
Warrants to purchase shares |
42,930
|
42,930
|
Fair value of warrants issued |
$ 5,545
|
$ 6,328
|
X |
- DefinitionNumber of securities into which the class of warrant or right may be converted. For example, but not limited to, 500,000 warrants may be converted into 1,000,000 shares.
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v3.24.2.u1
Notes Payable (Details Narrative) - USD ($)
|
1 Months Ended |
3 Months Ended |
6 Months Ended |
|
|
|
May 31, 2024 |
Apr. 30, 2024 |
Mar. 31, 2024 |
Jun. 30, 2024 |
Mar. 31, 2024 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Aug. 19, 2024 |
Mar. 22, 2024 |
Dec. 31, 2023 |
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Accrued interest and penalties |
$ 117,000
|
|
|
|
|
|
|
|
|
|
|
Convertible Notes Payable [Member] |
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Outstanding principal balance |
|
|
|
|
|
|
|
|
|
$ 4,760,170
|
|
Warrants to purchase shares |
|
|
|
|
|
|
|
|
|
4,321,926
|
|
Warrants exercise share price |
|
|
|
|
|
|
|
|
|
$ 1.25
|
|
Convertible Notes Payable [Member] | George Verstraete [Member] |
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Outstanding principal balance |
|
|
$ 3,736,708
|
|
$ 3,736,708
|
|
|
|
|
|
|
Proceeds from investors |
|
|
$ 146,672
|
|
|
|
|
|
|
|
|
Note maturity date |
|
Oct. 28, 2024
|
Sep. 10, 2024
|
|
|
|
|
|
|
|
|
Warrants term |
|
|
5 years
|
|
5 years
|
|
|
|
|
|
|
Warrants to purchase shares |
|
|
117,338
|
|
117,338
|
|
|
|
|
|
|
Warrants exercise share price |
|
|
$ 1.25
|
|
$ 1.25
|
|
|
|
|
|
|
Fair value of warrants |
|
|
$ 6,666
|
|
$ 6,666
|
|
|
|
|
|
|
Convertible Notes Payable [Member] | Common Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Shares issued upon debt conversion |
|
|
|
|
6,546
|
|
|
|
|
|
|
Accrued interest converted |
|
|
|
|
$ 4,910
|
|
|
|
|
|
|
Share price |
|
|
$ 0.75
|
|
$ 0.75
|
|
|
|
|
|
|
Fair value |
|
|
$ 1,700
|
|
$ 1,700
|
|
|
|
|
|
|
Convertible Notes Payable [Member] | Series C Convertible Preferred Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Principal amount converted |
|
|
|
|
$ 100,000
|
|
|
|
|
|
|
Shares issued upon debt conversion |
|
|
|
|
13,333
|
|
|
|
|
|
|
Conversion price per share |
|
|
$ 7.50
|
|
$ 7.50
|
|
|
|
|
$ 7.50
|
|
Fair value |
|
|
$ 1,700
|
|
$ 1,700
|
|
|
|
|
|
|
Accrue interest rate |
|
|
|
|
|
|
|
|
|
8.00%
|
|
Investor [Member] |
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Outstanding principal balance |
300,000
|
|
|
|
|
|
|
|
|
|
|
Proceeds from investors |
$ 250,000
|
|
|
|
|
|
|
|
|
|
|
Note maturity date |
Nov. 22, 2024
|
|
|
|
|
|
|
|
|
|
|
Interest rate |
10.00%
|
|
|
|
|
|
|
|
|
|
|
Original issue discount |
$ 50,000
|
|
|
|
|
|
|
|
|
|
|
Warrants term |
10 years
|
|
|
|
|
|
|
|
|
|
|
Warrants to purchase shares |
625,000
|
|
|
|
|
|
|
|
|
|
|
Warrants exercise share price |
$ 0.75
|
|
|
|
|
|
|
|
|
|
|
Fair value of warrants |
$ 96,710
|
|
|
|
|
|
|
|
|
|
|
Outstanding principal repiad |
|
|
|
|
|
|
$ 6,250
|
|
|
|
|
Outstanding principal balance |
|
|
|
$ 293,750
|
|
|
293,750
|
|
|
|
|
Notes and Convertible Notes Payable [Member] |
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Outstanding principal balance |
|
|
|
1,831,000
|
|
|
1,831,000
|
|
|
|
|
Accrued interest |
|
|
|
282,533
|
|
|
282,533
|
|
|
|
|
Interest expense |
|
|
|
236,632
|
|
$ 237,282
|
373,753
|
$ 373,052
|
|
|
|
Amortization of debt discount |
|
|
|
69,623
|
|
$ 140,777
|
75,579
|
$ 281,025
|
|
|
|
Notes and Convertible Notes Payable [Member] | Subsequent Event [Member] |
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Outstanding principal balance |
|
|
|
|
|
|
|
|
$ 1,926,000
|
|
|
Notes Payable [Member] |
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Accrued interest and penalties |
|
|
|
2,783,804
|
|
|
2,783,804
|
|
|
|
$ 2,419,666
|
Notes Payable [Member] | Investor [Member] |
|
|
|
|
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Outstanding principal balance |
300,000
|
|
|
|
|
|
|
|
|
|
|
Proceeds from investors |
$ 250,000
|
|
|
|
|
|
|
|
|
|
|
Note maturity date |
Nov. 22, 2024
|
|
|
|
|
|
|
|
|
|
|
Interest rate |
10.00%
|
|
|
|
|
|
|
|
|
|
|
Original issue discount |
$ 50,000
|
|
|
|
|
|
|
|
|
|
|
Warrants term |
10 years
|
|
|
|
|
|
|
|
|
|
|
Warrants to purchase shares |
625,000
|
|
|
|
|
|
|
|
|
|
|
Warrants exercise share price |
$ 0.75
|
|
|
|
|
|
|
|
|
|
|
Fair value of warrants |
$ 96,710
|
|
|
|
|
|
|
|
|
|
|
Outstanding principal repiad |
|
|
|
|
|
|
6,250
|
|
|
|
|
Outstanding principal balance |
|
|
|
$ 293,750
|
|
|
$ 293,750
|
|
|
|
|
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v3.24.2.u1
Stockholders’ Deficiency (Details Narrative) - USD ($)
|
3 Months Ended |
6 Months Ended |
|
|
|
Jun. 30, 2024 |
Mar. 31, 2024 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
May 31, 2024 |
Mar. 22, 2024 |
Dec. 31, 2023 |
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
Accrued dividend payable |
$ 14,094
|
|
|
$ 14,094
|
|
|
|
$ 25,540
|
Common stock, stated value |
$ 0.001
|
|
|
$ 0.001
|
|
|
|
$ 0.001
|
Value of common stock issued for legal settlement |
|
$ 45,000
|
|
|
|
|
|
|
Common stock issued in satisfaction of convertible note payable interest |
$ 4,680
|
$ 520
|
|
|
|
|
|
|
Stock-based compensation expense |
15,332
|
|
$ 50,111
|
$ 304,227
|
|
|
|
|
Stock based compensation expense |
|
|
|
|
$ 379,016
|
|
|
|
Unrecognized stock-based compensation expense |
0
|
|
|
$ 0
|
|
|
|
|
Consulting Services [Member] |
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
Stock-based compensation expense |
6,480
|
|
|
|
|
|
|
|
Stock-based compensation expense included in stockholder's deficiency |
4,680
|
|
|
|
|
|
|
|
Stock-based compensation expense included in accrued compensation |
$ 1,800
|
|
|
|
|
|
|
|
Convertible Notes Payable [Member] |
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
Warrants to purchase common stock |
|
|
|
|
|
|
4,321,926
|
|
Exercise price |
|
|
|
|
|
|
$ 1.25
|
|
Investor [Member] |
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
Warrants term |
|
|
|
|
|
10 years
|
|
|
Warrants to purchase common stock |
|
|
|
|
|
625,000
|
|
|
Exercise price |
|
|
|
|
|
$ 0.75
|
|
|
Fair value of warrants |
|
|
|
|
|
$ 96,710
|
|
|
Series A, B and C Convertible Preferred Stock [Member] |
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
Number of common stock issued |
904,049
|
|
|
|
|
|
|
|
Common stock, stated value |
$ 0.75
|
|
|
$ 0.75
|
|
|
|
|
Aggregate value convertible preferred stock |
$ 677,982
|
|
|
|
|
|
|
|
Series B Convertible Preferred Stock [Member] | Investor [Member] |
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
Proceeds from issuance of convertible preferred stock |
|
|
|
$ 751,000
|
|
|
|
|
Common stock, shares |
|
|
|
100,131
|
|
|
|
|
Warrants term |
5 years
|
|
|
5 years
|
|
|
|
|
Warrants to purchase common stock |
1,126,500
|
|
|
1,126,500
|
|
|
|
|
Exercise price |
$ 0.75
|
|
|
$ 0.75
|
|
|
|
|
Fair value of warrants |
$ 159,300
|
|
|
$ 159,300
|
|
|
|
|
Series C Convertible Preferred Stock [Member] | Convertible Notes Payable [Member] |
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
Shares issued upon debt conversion |
|
13,333
|
|
|
|
|
|
|
Fair value of stock |
|
$ 1,700
|
|
|
|
|
|
|
Preferred Stock [Member] |
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
Accrued additional preferred dividends |
339,871
|
|
$ 300,849
|
666,536
|
598,366
|
|
|
|
Accrued dividend payable |
$ 14,094
|
|
|
14,094
|
|
|
|
$ 25,540
|
Preferred Stock [Member] | Series B Convertible Preferred Stock [Member] |
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
Common stock, shares |
96,798
|
3,333
|
|
|
|
|
|
|
Value of common stock issued for legal settlement |
|
|
|
|
|
|
|
|
Common stock issued in satisfaction of convertible note payable interest |
|
|
|
|
|
|
|
|
Preferred Stock [Member] | Series C Convertible Preferred Stock [Member] |
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
Value of common stock issued for legal settlement |
|
|
|
|
|
|
|
|
Common stock issued in satisfaction of convertible note payable interest |
|
|
|
|
|
|
|
|
Common Stock [Member] |
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
Number of common stock issued |
904,049
|
|
802,880
|
|
|
|
|
|
Number of common stock issued for legal settlement |
|
180,000
|
|
|
|
|
|
|
Value of common stock issued for legal settlement |
|
$ 180
|
|
|
|
|
|
|
Common stock issued in satisfaction of convertible note payable interest, shares |
18,000
|
2,000
|
|
|
|
|
|
|
Common stock issued in satisfaction of convertible note payable interest |
$ 18
|
$ 2
|
|
|
|
|
|
|
Common Stock [Member] | Consulting Services [Member] |
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
Stock-based compensation expense |
|
|
$ 9,438
|
268,831
|
339,438
|
|
|
|
Stock-based compensation expense included in stockholder's deficiency |
|
|
|
265,200
|
330,000
|
|
|
|
Stock-based compensation expense included in accrued compensation |
|
|
|
$ 3,631
|
9,438
|
|
|
|
Common Stock [Member] | Convertible Notes Payable [Member] |
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
Common stock issued in satisfaction of convertible note payable interest, shares |
18,000
|
|
|
2,000
|
|
|
|
|
Common stock issued in satisfaction of convertible note payable interest |
|
|
|
$ 5,200
|
|
|
|
|
Common Stock [Member] | Convertible Notes Payable [Member] |
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
Shares issued upon debt conversion |
|
6,546
|
|
|
|
|
|
|
Fair value of stock |
|
$ 1,700
|
|
|
|
|
|
|
Common Stock [Member] | Consultants [Member] |
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
Stock issued for service |
|
1,000,000
|
|
|
|
|
|
|
Stock issued for service, value |
|
$ 260,000
|
|
|
|
|
|
|
Warrant [Member] |
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
Stock-based compensation expense |
$ 8,852
|
|
40,673
|
35,396
|
39,578
|
|
|
|
Stock-based compensation expense included in stockholder's deficiency |
8,838
|
|
40,600
|
37,979
|
40,600
|
|
|
|
Stock-based compensation expense included in accrued compensation |
$ 15
|
|
$ 73
|
$ (2,583)
|
$ (1,022)
|
|
|
|
Warrant [Member] | Advisory Agreement [Member] |
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
Warrants term |
|
5 years
|
|
|
|
|
|
|
Warrants to purchase common stock |
|
100,000
|
|
|
|
|
|
|
Exercise price |
|
$ 1.25
|
|
|
|
|
|
|
Fair value of warrants |
|
$ 6,590
|
|
|
|
|
|
|
Warrant vesting percentage |
|
20.00%
|
|
|
|
|
|
|
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Related Party Transactions (Details Narrative) - Former Director [Member] - USD ($)
|
Jun. 30, 2024 |
Dec. 31, 2023 |
Warrants purchase for common stock |
2,106,500
|
1,956,500
|
Warrant exercise price per share |
$ 0.75
|
$ 0.75
|
Loan amount |
$ 459,000
|
$ 459,000
|
Fair value of loan obligations |
$ 176,834
|
$ 215,050
|
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v3.24.2.u1
Commitments and Contingencies (Details Narrative) - USD ($)
|
1 Months Ended |
3 Months Ended |
6 Months Ended |
12 Months Ended |
|
|
|
Aug. 31, 2023 |
Oct. 31, 2019 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Dec. 31, 2022 |
Dec. 31, 2021 |
May 31, 2024 |
Dec. 31, 2023 |
Jan. 31, 2019 |
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Accounts payable |
|
|
$ 1,751,867
|
|
$ 1,751,867
|
|
|
|
|
$ 1,467,052
|
|
Loss contingency, damages sought, value |
|
$ 267,680
|
|
|
|
|
|
|
|
|
|
Repayments of related party debt |
|
|
|
|
|
|
$ 146,912
|
|
|
|
|
Litigation settlement expense |
$ 38,838
|
|
|
|
|
|
|
|
|
|
|
Loss contingency accrual at carrying value |
|
|
|
|
|
|
|
|
|
113,000
|
|
Accrued and unpaid interest |
|
|
|
|
|
|
|
|
$ 117,000
|
|
|
Final payment resolved |
|
|
135,000
|
|
135,000
|
|
|
|
|
|
|
Court Officer [Member] |
|
|
|
|
|
|
|
|
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Repayments of notes payable |
|
|
|
|
|
|
|
$ 103,088
|
|
|
|
Promissory Note [Member] |
|
|
|
|
|
|
|
|
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Principal amount |
|
|
|
|
|
|
|
|
|
|
$ 250,000
|
Yeda Research and License Agreement [Member] |
|
|
|
|
|
|
|
|
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Research and development expenses |
|
|
14,500
|
$ 14,500
|
29,000
|
$ 29,000
|
|
|
|
|
|
Accrued research and development expenses |
|
|
101,500
|
|
101,500
|
|
|
|
|
72,500
|
|
MD Anderson Agreements [Member] |
|
|
|
|
|
|
|
|
|
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
|
|
|
|
|
|
|
|
Research and development expenses |
|
|
787,872
|
$ 328,688
|
1,111,872
|
$ 652,688
|
|
|
|
|
|
Payments amount |
|
|
1,816,000
|
|
|
|
|
|
|
|
|
Accounts payable |
|
|
$ 1,481,962
|
|
$ 1,481,962
|
|
|
|
|
$ 924,705
|
|
X |
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v3.24.2.u1
Subsequent Events (Details Narrative) - Subsequent Event [Member]
|
2 Months Ended |
Aug. 19, 2024
USD ($)
$ / shares
shares
|
Noteholder [Member] |
|
Subsequent Event [Line Items] |
|
Note principal amount converted | $ |
$ 30,000
|
Warrants to purchase shares | shares |
100,000
|
Warrants exercise share price |
$ 0.75
|
Noteholder [Member] | Note Amendment Agreement One [Member] |
|
Subsequent Event [Line Items] |
|
Warrants to purchase shares | shares |
50,000
|
Warrants exercise share price |
$ 0.75
|
Notes payable, principal amount | $ |
$ 50,000
|
Maturity date extension description |
from December 23, 2023 to December 23, 2024
|
Gross proceeds | $ |
$ 2,000,000
|
Warrants term |
5 years
|
Noteholder [Member] | Note Amendment Agreement One [Member] | Minimum [Member] |
|
Subsequent Event [Line Items] |
|
Interest rate |
8.00%
|
Noteholder [Member] | Note Amendment Agreement One [Member] | Maximum [Member] |
|
Subsequent Event [Line Items] |
|
Interest rate |
10.00%
|
Noteholder [Member] | Note Amendment Agreement Two [Member] |
|
Subsequent Event [Line Items] |
|
Warrants to purchase shares | shares |
25,000
|
Warrants exercise share price |
$ 0.75
|
Notes payable, principal amount | $ |
$ 25,000
|
Maturity date extension description |
from December 26, 2023 to December 26, 2024
|
Gross proceeds | $ |
$ 2,000,000
|
Warrants term |
5 years
|
Noteholder [Member] | Note Amendment Agreement Two [Member] | Minimum [Member] |
|
Subsequent Event [Line Items] |
|
Interest rate |
8.00%
|
Noteholder [Member] | Note Amendment Agreement Two [Member] | Maximum [Member] |
|
Subsequent Event [Line Items] |
|
Interest rate |
10.00%
|
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|
Subsequent Event [Line Items] |
|
Warrants to purchase shares | shares |
25,000
|
Warrants exercise share price |
$ 0.75
|
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5 years
|
Exercise price of shares |
$ 0.75
|
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|
Subsequent Event [Line Items] |
|
Warrants to purchase shares | shares |
12,500
|
Warrants exercise share price |
$ 0.75
|
Warrants term |
5 years
|
Exercise price of shares |
$ 0.75
|
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Cell Source (PK) (USOTC:CLCS)
過去 株価チャート
から 7 2024 まで 8 2024
Cell Source (PK) (USOTC:CLCS)
過去 株価チャート
から 8 2023 まで 8 2024