0001641172-25-000970 | 10-K | XBRL Viewer

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Related Party Transactions (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Jan. 31, 2024	Sep. 30, 2023	May 31, 2023
Related Party Transaction [Line Items]
Principal amount				$ 8,000,000.0
Related Party [Member]
Related Party Transaction [Line Items]
Rental expense	$ 36,000
Werth Family Investment Associates LLC [Member]
Related Party Transaction [Line Items]
Principal amount		$ 3,000,000.0	$ 8,000,000.0
Werth Family Investment Associates LLC [Member] \| Debt [Member]
Related Party Transaction [Line Items]
Principal amount			$ 5,000,000.0

Cover - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
Cover - USD ($) $ / shares in Units, $ in Millions	Dec. 31, 2024	Mar. 21, 2025	Jun. 30, 2024
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2024
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	001-40874
Entity Registrant Name	Cingulate Inc.
Entity Central Index Key	0001862150
Entity Tax Identification Number	86-3825535
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	1901 W. 47th Place
Entity Address, City or Town	Kansas City
Entity Address, State or Province	KS
Entity Address, Postal Zip Code	66205
City Area Code	(913)
Local Phone Number	942-2300
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Public Float			$ 2.0
Entity Common Stock, Shares Outstanding		3,768,400
Documents Incorporated by Reference	None
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Entity Listing, Par Value Per Share	$ 0.0001
Auditor Firm ID	185
Auditor Name	KPMG LLP
Auditor Location	St. Louis, MO 63102-1761
Common Stock, par value $0.0001 per share
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Trading Symbol	CING
Security Exchange Name	NASDAQ
Warrants, exercisable for one share of common stock
Title of 12(b) Security	Warrants, exercisable for one share of common stock
Trading Symbol	CINGW
Security Exchange Name	NASDAQ

Prepaid Expenses and Other Current Assets

12 Months Ended

Dec. 31, 2024

Prepaid Expenses And Other Current Assets

Prepaid Expenses and Other Current Assets

(3) Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consisted of the following at December 31, 2024 and 2023:

	2024		2023
Research and development	$	334,692	$	183,452
Other		54,865		20,698
Active pharmaceutical ingredients		29,025		97,324
Dues and subscriptions		4,575		-
Deferred capital raise costs		-		178,780
Insurance		-		31,302
	$	423,157	$	511,556

Stock-Based Compensation

12 Months Ended

Dec. 31, 2024

Share-Based Payment Arrangement [Abstract]

Stock-Based Compensation

(12) Stock-Based Compensation

In September 2021, the Company’s board of directors and stockholders adopted the 2021 Equity Incentive Plan ( 2021 Plan), which provides for the grant of incentive stock options and non-qualified stock options to purchase shares of the Company’s common stock, stock appreciation rights, restricted stock units, restricted or unrestricted shares of common stock, performance shares, performance units, incentive bonus awards, other stock-based awards and other cash-based awards. No awards may be made under the 2021 Plan on or after September 24, 2031, but the 2021 Plan will continue thereafter while previously granted awards remain outstanding.

At the Company’s 2024 annual meeting, shareholders approved an amendment to the 2021 Plan to increase the number of shares of common stock authorized for issuance thereunder by 104,167 shares to 125,577. As of December 31, 2024, 36,174 shares of common stock were available for issuance under the 2021 Plan. The number of shares of common stock available for issuance under the 2021 Plan will automatically increase on January 1st of each year until the expiration of the 2021 Plan, in an amount equal to 5% percent of the total number of shares of our common stock outstanding on December 31st of the preceding calendar year, on a fully diluted basis, unless the board of directors takes action prior thereto to provide that there will not be an increase in the share reserve for such year or that the increase in the share reserve for such year will be of a lesser number of shares of common stock than would otherwise occur. The shares of common stock underlying any awards that are forfeited, cancelled, held back upon exercise or settlement of an award to satisfy the exercise price or tax withholding, repurchased or are otherwise terminated by the Company under the 2021 Plan will be added back to the shares of common stock available for issuance under the 2021 Plan.

The Company recorded stock-based compensation expense of $995,484 and $812,670 during the years ended December 31, 2024 and 2023, relating to options issued. As of December 31, 2024 and 2023, there was $343,612 and $1,278,981 of unrecognized compensation cost related to nonvested share-based compensation arrangements granted under the 2021 Plan, which is expected to be recognized over the next one to four years.

A summary of option activity under the Plan during the years ended December 31, 2024 and 2023 was as follows:

Summary of Option Activity

						Weighted-Average
				Weighted-Average		Remaining
	Shares			Exercise Price		Contractual Term
Outstanding at January 1, 2023		3,588
Grants		2,651		$	326.76	9.34 years
Exercised		-
Forfeitures or expirations		(1,418	)	$	618.60
Outstanding at December 31, 2023		4,821		$	733.68	8.55 years
Grants		89,032		$	13.16	9.42 years
Exercised		-
Forfeitures or expirations		(4,447	)	$	757.08
Outstanding at December 31, 2024		89,406		$	14.81	9.41 years
Vested and expected to vest at December 31, 2024		89,406
Exercisable at December 31, 2024		48,156

Schedule of Fair Value Assumption

	2024			2023
Risk-free interest rate		4.240	%		3.749	%
Expected term (in years)		5.43			5.9
Expected volatility		1.5			1.2
Expected dividend yield		0	%		0	%

The Company’s stock options issued qualify for equity accounting treatment under ASC 718, Compensation- Stock Compensation, and are measured at fair value as of their grant date accordingly. The fair value of the options were estimated using a Black-Scholes model. The assumptions that the Company used to estimate the grant-date fair value of stock options granted to employees and directors were as follows, shown on a weighted average basis for the respective years ended:

	2024			2023
Risk-free interest rate		4.240	%		3.749	%
Expected term (in years)		5.43			5.9
Expected volatility		1.5			1.2
Expected dividend yield		0	%		0	%

Risk-Free Interest Rate: The Company based the risk-free interest rate over the expected term of the options based on the constant maturity of U.S. Treasury securities with similar maturities as of the date of grant.

Expected Term: The expected term represents the period that the options granted are expected to be outstanding and is determined using the simplified method (based on the mid-point between the vesting dates and the end of the contractual term.)

Expected Volatility: The Company uses an average historical stock price volatility of comparable public companies within the biotechnology and pharmaceutical industry that were deemed to be representative of future stock price trends as the Company does not have sufficient trading history for its common stock. The Company will continue to apply this process until a sufficient amount of historical information regarding volatility of its own stock price becomes available.

Expected Dividend Yield: The Company has not paid and does not anticipate paying any dividends in the near future. Therefore, the expected dividend yield was zero.

The grant-date fair value of options granted during the year ended December 31, 2024 ranged from $4.00 to $14.00 and $153.96 to $366.84 for options granted during the year ended December 31, 2023.

The aggregate intrinsic value of stock options is calculated as the difference between the exercise price of the stock options and the fair value of the Company’s common stock. Because there were no stock options with exercise prices lower than the fair value of the Company’s common stock, the aggregate intrinsic value is zero as of December 31, 2024 and 2023.

Summary of Significant Accounting Policies (Details Narrative)	Dec. 31, 2024 USD ($)
Accounting Policies [Abstract]
Federal deposit insurance corporation limit	$ 250,000

Securities Issuances

12 Months Ended

Dec. 31, 2024

Securities Issuances

Securities Issuances

(10) Securities Issuances

Private Placement

On August 11, 2023, the Company entered into a securities purchase agreement with WFIA and issued, in a private placement priced at the market under Nasdaq rules, 7,597 shares of its common stock at a purchase price per share of $131.64, resulting in gross proceeds to the Company of approximately $1.0 million. Peter Werth, a member of the Company’s Board of Directors, is the manager of WFIA.

Public Offerings

On September 11, 2023, the Company entered into a securities purchase agreement with an institutional investor (September 2023 Offering) pursuant to which the Company issued 7,167 shares of its common stock at a combined price of $138.62 per share and accompanying Series A and Series B warrants, and pre-funded warrants to purchase up to an aggregate of 21,688 shares of its common stock at a combined purchase price of $138.62 per pre-funded warrant and accompanying Series A and Series B warrants, which represents the public offering price for the common stock less the $0.024 per share exercise price per share for each pre-funded warrant. The September 2023 Offering closed on September 13, 2023. The pre-funded warrants were exercisable at any time after the date of issuance and had no expiration date. The holders of pre-funded warrants could not exercise the warrants if the holder, together with its affiliates, would beneficially own more than 4.99% (or, at the election of the holder, 9.99%) of the number of shares of common stock outstanding immediately after giving effect to such exercise. The September 2023 Offering resulted in gross proceeds to the Company of $3,999,480 before deducting $688,929 of placement agent fees and other offering expenses. See Note 11 for a description of Series A and Series B warrants issued in the September 2023 Offering.

On February 2, 2024, the Company completed a public offering (February 2024 Offering) pursuant to which the Company issued 114,583 shares of its common stock and accompanying Series A and Series B warrants at a combined price of $24.00 per share, and pre-funded warrants to purchase up to an aggregate of 197,917 shares of its common stock and accompanying Series A and Series B warrants at a combined purchase price of $23.988 per pre-funded warrant, which represents the public offering price for the common stock less the $0.0012 per share exercise price per share for each pre-funded warrant. The pre-funded warrants were exercisable at any time after the date of issuance and had no expiration date. The holders of pre-funded warrants could not exercise the warrants if the holder, together with its affiliates, would beneficially own more than 4.99% (or, at the election of the holder, 9.99%) of the number of shares of common stock outstanding immediately after giving effect to such exercise. Each share of common stock and each pre-funded warrant were sold along with one Series A and 0.5 Series B warrants. The February 2024 Offering resulted in gross proceeds to the Company of $7.5 million before deducting $750,950 of placement agent fees and other offering expenses. As of December 31, 2024, all of the pre-funded warrants issued in the February 2024 Offering had been exercised.

Conversion of Related Party Note

On September 8, 2023, the Company issued to WFIA pre-funded warrants to purchase 28,493 shares of the Company’s common stock as part of a note conversion agreement, as described in Note 7.

On January 25, 2024, the Company issued to WFIA pre-funded warrants to purchase 57,254 shares of the Company’s common stock as part of a note conversion agreement, as described in Note 7. In March 2024, the Company issued to WFIA additional pre-funded warrants to purchase 588 shares of the Company’s common stock as a result of an error in the interest calculation, on the same form and at the same conversion price as the pre-funded warrants issued in January 2024.

In April 2024, WFIA exercised all of its pre-funded warrants, as described in Note 7.

Warrant Inducement

On June 28, 2024, the Company entered into an inducement offer letter agreement (June 2024 Warrant Inducement), in which certain holders (Holders) of certain of its existing warrants to purchase 265,625 shares of the Company’s common stock issued to the Holders in connection with the February 2024 Offering (February 2024 Warrants) agreed to exercise for cash their February 2024 Warrants at a reduced exercise price of $7.02 per share. In consideration for the exercise of the February 2024 Warrants, the Holders received, in addition to the reduced exercise price, new Series C common stock purchase warrants to purchase an aggregate of 354,167 shares of the Company’s common stock and new Series D common stock purchase warrants to purchase an aggregate of 177,083 shares of the Company’s common stock. The June 2024 Warrant Inducement is considered a modification of the existing warrants under ASC Subtopic 815-40, Derivatives and Hedging, Contracts in Entity’s Own Equity. This modification is consistent with the equity issuance classification under ASC Subtopic 815-40 as the reason for the modification was to induce the holders of the existing warrants to exercise their warrants, which raised equity capital and generated net proceeds to the Company of approximately $1.6 million, after deducting the placement agent fees and other offering expenses payable by the Company. The modified warrants were classified as equity instruments before and after the modification, and the modification is directly attributable to an equity offering. The Company recognized the effect of modification of approximately $2.0 million as an equity issuance cost and accounting effect of the inducement is recognized in the Statement of Stockholders’ Equity. The Company received net proceeds of $1.6 million on the closing of the June 2024 Warrant Inducement, which occurred on July 1, 2024.

Purchase Agreement with Lincoln Park

In April 2023, the Company entered into a purchase agreement (LP Purchase Agreement) and a registration rights agreement (Registration Rights Agreement) with Lincoln Park Capital Fund, LLC (Lincoln Park). Pursuant to the terms of the LP Purchase Agreement, Lincoln Park has agreed to purchase from the Company up to $12 million of the Company’s common stock subject to certain limitations and satisfaction of the conditions set forth in the LP Purchase Agreement. Pursuant to the terms of the Registration Rights Agreement, the Company filed with the SEC registration statements to register for resale under the Securities Act 2,685,417 shares of common stock that have been or may be issued to Lincoln Park under the LP Purchase Agreement.

Pursuant to the terms of the LP Purchase Agreement, at the time the Company signed the LP Purchase Agreement and the Registration Rights Agreement, the Company issued 1,534 shares of common stock to Lincoln Park as consideration for its commitment to purchase shares of common stock under the LP Purchase Agreement. The commitment shares were valued at $400,409 and recorded as an addition to equity for the issuance of the common stock and treated as a reduction to equity as a cost of capital to be raised under the LP Purchase Agreement.

During 2024 and 2023, the Company sold 1,472,363 and 2,125 shares of common stock, respectively, under the LP Purchase Agreement, for net proceeds of $8,037,501 and $449,227, respectively.

At the Market Offering

In January 2023, the Company entered into the ATM Agreement with H.C. Wainwright & Co., LLC (HCW) pursuant to which the Company may issue and sell, from time to time, shares of the Company’s common stock having an aggregate offering price of up to $4.97 million in at-the-market offerings sales. HCW will act as sales agent and will be paid a 3% commission on each sale under the ATM Agreement. The Company’s common stock will be sold at prevailing market prices at the time of the sale, and, as a result, prices will vary.

On March 18, 2024, the Company increased the maximum aggregate offering price of the shares of the Company’s common stock issuable under the ATM Agreement from $4.97 million to $8.47 million and filed a prospectus supplement for an aggregate of $3.5 million. In connection with the filing of the prospectus supplement, on March 17, 2024, the Company received a waiver from the purchaser in the February 2024 Offering under the securities purchase agreement, dated February 2, 2024, by and between the Company and such purchaser. In consideration of the waiver set forth therein, the Company agreed to lower the exercise price of the Series A warrants to purchase up to an aggregate of 28,855 shares of common stock and Series B warrants to purchase up to an aggregate of 14,428 shares of common stock to $13.56, which warrants were previously issued by the Company to such purchaser on September 13, 2023 and to extend the exercise term of the Series A warrants to March 17, 2029 and the term of the Series B warrants to March 17, 2026. The modifications to the warrants had no impact on the consolidated financial statements.

On August 19, 2024, the Company increased the maximum aggregate offering price of shares of the Company’s common stock issuable under the ATM Agreement from $8.47 million to $11.33 million and filed a prospectus supplement for an aggregate of $2.86 million.

On September 3, 2024, the Company increased the maximum aggregate offering price of shares of the Company’s common stock issuable under the ATM Agreement from $11.33 million to $15.2 million and filed a prospectus supplement for an aggregate of $3.87 million.

On October 15, 2024, the Company increased the maximum aggregate offering price of shares of the Company’s common stock issuable under the ATM Agreement from $15.2 million to $23.5 million and filed a prospectus supplement for an aggregate of $8.3 million.

During 2024 and 2023, the Company sold 983,093 and 6,868 shares of common stock, respectively, under the ATM agreement, for net proceeds of $9,393,550 and $1,745,737, respectively.

Nature of the Business and Liquidity (Details Narrative) - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
Cash and cash equivalents	$ 12,211,321	$ 52,416
Accumulated deficit	$ 108,489,180	$ 92,943,443

- Definition

Amount of accumulated undistributed earnings (deficit).

+ References + Details

Unsecured Promissory Note (Tables)

12 Months Ended

Dec. 31, 2024

Debt Disclosure [Abstract]

Schedule of Interest Expense (Income)

The following table provides a breakdown of interest expense (income) for the periods presented:

	2024			2023
Interest expense - WFIA	$	31,250		$	810,162
Interest expense - Streeterville Capital		25,354			—
Interest expense - other		6,259			19,421
Interest income		(162,099	)		(53,825	)
Total	$	(99,236	)	$	775,758

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation

Income tax expense differed from the expected expense computed by applying U.S. Federal income tax rate for the respective years ended as follows:

	December 31, 2024			December 31, 2023
Federal income tax benefit at statutory rate	$	(3,264,659	)	$	(4,936,484	)
State income tax benefit		(541,359	)		(1,299,941	)
Permanent differences		13,582			18,239
Change in valuation allowance		4,802,119			7,050,437
Research and development tax credit- prior period		(972,372	)		(775,982	)
Other		(37,311	)		(56,269	)
Total income tax expense	$	-		$	-

Schedule of Deferred Tax Assets and Liabilities

	December 31, 2024			December 31, 2023
Deferred income tax assets:
Current:
Research and development costs	$	1,662,662		$	1,257,027
Other		443			17,870
Non-current:
Net operating losses		9,314,876			6,515,232
Research and development costs		4,269,254			4,051,553
Unvested stock options		693,193			447,355
Research and development tax credits		1,728,495			756,123
Patents		146,433			110,700
Right-of-use assets		9,430			38,706
Gross deferred income tax assets		17,797,203			13,194,566
Less: valuation allowance		(17,433,152	)		(12,631,033	)
Net deferred income tax asset		391,634			563,533

Deferred income tax liabilities:
Non-current
Property and equipment		(391,634	)		(563,533	)
Gross deferred income tax liabilities		(391,634	)		(563,533	)

Net deferred tax asset (liability)	$	-		$	-

Subsequent Events

12 Months Ended

Dec. 31, 2024

Subsequent Events [Abstract]

Subsequent Events

(18) Subsequent Events

Management evaluated events that occurred subsequent to December 31, 2024 through March 27, 2025, which is the date the financial statements were issued.

From January through March 27, 2025, the Company sold 142,685 shares of common stock under the ATM Agreement, for net proceeds of $776,091.

From January through March 27, 2025, the Company sold 223,409 shares of common stock under the Lincoln Park Purchase Agreement, for net proceeds of $899,989.

Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2024

Share-Based Payment Arrangement [Abstract]

Summary of Option Activity

A summary of option activity under the Plan during the years ended December 31, 2024 and 2023 was as follows:

Summary of Option Activity

						Weighted-Average
				Weighted-Average		Remaining
	Shares			Exercise Price		Contractual Term
Outstanding at January 1, 2023		3,588
Grants		2,651		$	326.76	9.34 years
Exercised		-
Forfeitures or expirations		(1,418	)	$	618.60
Outstanding at December 31, 2023		4,821		$	733.68	8.55 years
Grants		89,032		$	13.16	9.42 years
Exercised		-
Forfeitures or expirations		(4,447	)	$	757.08
Outstanding at December 31, 2024		89,406		$	14.81	9.41 years
Vested and expected to vest at December 31, 2024		89,406
Exercisable at December 31, 2024		48,156

Schedule of Fair Value Assumption

	2024			2023
Risk-free interest rate		4.240	%		3.749	%
Expected term (in years)		5.43			5.9
Expected volatility		1.5			1.2
Expected dividend yield		0	%		0	%

	2024			2023
Risk-free interest rate		4.240	%		3.749	%
Expected term (in years)		5.43			5.9
Expected volatility		1.5			1.2
Expected dividend yield		0	%		0	%

Unsecured Promissory Note (Details Narrative) - USD ($)	Jul. 02, 2025	Dec. 20, 2024	Dec. 31, 2024	May 31, 2023
Proceeds from issuance of promissory note				$ 8,000,000.0
Description of monitoring fee in event of default		Upon the occurrence of an Event of Default that is deemed a “Major Trigger Event” as defined in the Promissory Note, Lender may increase the outstanding balance of the Promissory Note by 15%, and upon the occurrence of an Event of Default that is deemed a “Minor Trigger Event” as defined in the Promissory Note, Lender may increase the outstanding balance of the Promissory Note by 5%. Lender can exercise its right to increase the outstanding balance upon a Major or Minor Trigger Event three times each. Upon the occurrence of an Event of Default, Lender may declare all amounts owed under the Promissory Note immediately due and payable. In addition, upon the occurrence of an Event of Default, upon the election of Lender, interest shall begin accruing on the outstanding balance of the Promissory Note from the date of the Event of Default equal to the lesser of 22% per annum and the maximum rate allowable under law.
Streetville Capital LLC [Member]
Unsecured promissory note amount		$ 5,480,000
Unsecured promissory note original discount		450,000
Lender expenses on issue of debt		30,000
Proceeds from issuance of promissory note		$ 5,000,000
Interest rate percent		9.00%
Debt issuance costs		$ 46,277
Unsecured promissory note discount			$ 516,012
Long-term debt outstanding including accrued interest			$ 5,495,089
Streetville Capital LLC [Member] \| Forecast [Member]
Redemption of promissory note	$ 550,000
Description of monitoring fee in event of default	In the event the Promissory Note is outstanding on the 90-day anniversary of the effective date of the Promissory Note, the Company will be charged and record a monitoring fee equal to the outstanding principal balance on such date divided by 0.85 less the outstanding balance on such date. The monitoring fee and interest accrued on the monitoring fee will be forgiven, on a pro rata basis, each time the Company makes a cash payment on the Promissory Note. Subject to the terms and conditions set forth in the Promissory Note, the Company may prepay all or any portion of the outstanding balance of the Promissory Note at any time.

Common Stock Purchase Warrants (Details Narrative)			12 Months Ended
Common Stock Purchase Warrants (Details Narrative)	Feb. 05, 2024	Feb. 02, 2024 $ / shares shares	Dec. 31, 2024 USD ($) $ / shares shares	Sep. 30, 2023 $ / shares shares	Sep. 11, 2023 $ / shares shares
Warrants exercisable, description			exercisable from December 10, 2021 through December 10, 2026.
Prefunded warrants			833,684
Issuance Date Fair Value Total \| $			$ 33,708,854
Series A Warrant [Member]
Prefunded warrants				28,855
Series B Warrant [Member]
Prefunded warrants				14,428
Warrants, exercise price \| $ / shares				$ 138.62
Series A and Series B Warrants [Member]
Prefunded warrants					7,167
Series A and Series B Warrants [Member] \| ATM Agreement [Member]
Warrants, exercise price \| $ / shares			$ 13.56
Pre Funded Warrants [Member]
Warrants, exercise price \| $ / shares		$ 24.00			$ 0.024
Prefunded warrants		197,917	21,688		21,688
Issuance Date Fair Value Total \| $			$ 3,006,008
Placement Agent Warrants [Member]
Warrants, exercise price \| $ / shares		$ 30.00		$ 173.28
Prefunded warrants		12,500		1,443
Warrants term		5 years
Series A Warrants [Member]
Prefunded warrants		312,500
Prefunded warrants		28,855
Warrants term	5 years	5 years
Series B Warrants [Member]
Prefunded warrants		156,250
Warrants, exercise price \| $ / shares		$ 24.00
Prefunded warrants		14,428
Warrants term	2 years	2 years
Series C And Series D Warrants [Member]
Warrants, exercise price \| $ / shares		$ 7.02
IPO [Member]
Prefunded warrants			868
Warrants, exercise price \| $ / shares			$ 1,800.00
Warrants exercisable, description			warrants are exercisable from June 7, 2023 through December 10, 2026.
Warrant [Member]
Prefunded warrants			19,965	28,855
Warrants, exercise price \| $ / shares			$ 1,440.00
Warrant [Member] \| Series A Warrants [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Warrants and Rights Outstanding, Measurement Input		4.05
Warrant [Member] \| Series A Warrants [Member] \| Measurement Input, Price Volatility [Member]
Warrants and Rights Outstanding, Measurement Input		0.0129
Warrant [Member] \| Series B Warrants [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Warrants and Rights Outstanding, Measurement Input		5.03
Warrant [Member] \| Series B Warrants [Member] \| Measurement Input, Price Volatility [Member]
Warrants and Rights Outstanding, Measurement Input		0.0132
Warrant [Member] \| IPO [Member]
Prefunded warrants			17,361
Warrants, exercise price \| $ / shares			$ 1,440.00
Warrant [Member] \| Over-Allotment Option [Member]
Prefunded warrants			2,604
Warrants, exercise price \| $ / shares			$ 0.012
Pre Funded Warrants [Member]
Prefunded warrants		312,500

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2024

Accounting Policies [Abstract]

Schedule of operating results of company’s segment

The following table presents the operating results of the Company’s segment:


Operating expenses:	2024			2023
Research and development
Clinical operations	$	4,711,745		$	8,344,759
Drug manufacturing and formulation		2,695,896			4,351,542
Personnel		1,761,558			2,438,108
Regulatory		276,066			358,895
Total research and development		9,445,265			15,493,304
General and administrative
Personnel		1,862,356			2,643,726
Legal and professional fees		2,396,063			1,942,624
Occupancy		345,535			495,732
Insurance		983,758			1,543,060
Other		611,996			640,743
Total general and administrative		6,199,708			7,265,885
Operating loss		(15,644,973	)		(22,759,189	)
Interest and other income (expense), net		99,236			(775,758	)
Loss before income taxes		(15,545,737	)		(23,534,947	)
Income tax benefit (expense)		-			-

Net loss and comprehensive loss	$	(15,545,737	)	$	(23,534,947	)

Net Loss Per Share

12 Months Ended

Dec. 31, 2024

Earnings Per Share [Abstract]

Net Loss Per Share

(15) Net Loss Per Share

Basic net loss per share is calculated by dividing net loss attributable to common shareholders by the weighted-average number of common shares and pre-funded warrants outstanding during the period. The pre-funded warrants are included in the calculation of the weighted-average number of shares outstanding because their exercise requires only nominal consideration for the delivery of shares. The following table sets forth the computation of the basic and diluted net loss per share for years ended December 31, 2024 and 2023:

	2024			2023
Numerator:
Net loss	$	(15,545,737	)	$	(23,534,947	)
Denominator:
Weighted average common shares outstanding		1,524,797			75,435
Net loss per share, basic and diluted	$	(10.20	)	$	(311.99	)

Potentially dilutive securities that were not included in the diluted per share calculations because they would be anti-dilutive were as follows:

	2024		2023
Stock options issued under the 2021 Equity Incentive Plan		89,406		4,775
Common stock purchase warrants outstanding		833,684		65,559
Total		923,090		70,334
Antidilutive securities		923,090		70,334

Summary of Maturity of Lease Liabilities (Details) - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Lessee, Lease, Description [Line Items]
Total lease liabilities	$ 130,662	$ 488,748
Operating Lease [Member]
Lessee, Lease, Description [Line Items]
2025	132,580	4,475
Thereafter
Total undiscounted lease payments	132,580	4,475
Less imputed interest	(1,918)	(45)
Total lease liabilities	$ 130,662	$ 4,430

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	240,000,000	240,000,000
Common stock, shares issued	3,402,306	97,293
Common stock, shares outstanding	3,402,306	97,293
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Accrued Expenses

12 Months Ended

Dec. 31, 2024

Payables and Accruals [Abstract]

Accrued Expenses

(5) Accrued Expenses

Accrued expenses consisted of the following at December 31, 2024 and 2023:

	2024		2023
Employee compensation	$	355,475	$	593,022
Research and development		341,956		155,220
State franchise taxes		200,000		120,570
Other		56,476		66,897
Insurance		34,469		56,088
CIP- Equipment		31,160		155,800
Interest		15,089		290,000
Professional fees		5,000		213,922
Total accrued expenses	$	1,039,625	$	1,651,519

Subsequent Events (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
Subsequent Events (Details Narrative) - USD ($)	Mar. 27, 2025	Dec. 31, 2024	Dec. 31, 2023
Subsequent Event [Line Items]
Proceeds from issuance of common stock		$ 25,875,168	$ 6,970,826
Common Stock [Member] \| ATM Agreement [Member]
Subsequent Event [Line Items]
Sale of stock, number of shares issued in transaction		983,093	6,868
Proceeds from issuance of common stock		$ 9,393,550	$ 1,745,737
Common Stock [Member] \| ATM Agreement [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Sale of stock, number of shares issued in transaction	142,685
Proceeds from issuance of common stock	$ 776,091
Common Stock [Member] \| Lincoln Park Purchase Agreement [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Sale of stock, number of shares issued in transaction	223,409
Proceeds from issuance of common stock	$ 899,989

License Agreement

12 Months Ended

Dec. 31, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

License Agreement

(16) License Agreement

CTx has a licensing agreement with a company related to the patents and licensed know-how for use in the development of CTx-1301, CTx-1302, and CTx-2103. CTx will pay the following upon the occurrence of the following milestone events:

	●	$250,000 Milestone payment upon dosing of first patient in a Phase 3 Clinical Trial for each product in the field, payable on a per product basis.
	●	$250,000 Milestone payment upon licensee filing of new drug application for each product in the field, payable on a per product basis.
	●	$250,000 Milestone payment for CTx-1301 and CTx-1302 and $500,000 Milestone payment for CTx-2103 upon receipt of first marketing approval from the FDA, payable on a per product basis.
	●	$250,000 Milestone payment for CTx-2103 upon receipt of first marketing approval from the EMA (European Medicines Agency)

In early 2023, the Company paid the first milestone payment as the first patient in a CTx-1301 Phase 3 Clinical Trial was dosed. The Company has not recorded any expense relating to the other milestones for any other product as it has not deemed them probable of occurring as of December 31, 2024.

Contingencies (Details Narrative)	12 Months Ended
Contingencies (Details Narrative)	Dec. 31, 2023 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Unpaid salary	$ 722,824

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Operating activities:
Net loss	$ (15,545,737)	$ (23,534,947)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	653,090	582,918
Stock-based compensation	995,484	812,670
Changes in operating assets and liabilities:
Miscellaneous receivables	(11,703)	219,810
Prepaid expenses and other current assets	88,399	1,767,388
Operating lease right-of-use assets	267,886	263,741
Trade accounts payable and accrued expenses	(4,540,719)	5,193,632
Current portion of operating lease liability	(227,424)	18,330
Long-term portion of operating lease liability	(130,663)	(358,085)
Net cash used in operating activities	(18,451,387)	(15,034,543)
Investing activities:
Purchase of property and equipment	(211,800)	(224,096)
Net cash used in investing activities	(211,800)	(224,096)
Financing Activities:
Proceeds from the issuance of common stock and pre-funded common stock purchase warrants, net of fees	25,875,168	6,970,826
Proceeds from notes payable	4,963,987	3,000,000
Principal payments on finance lease obligations	(17,063)	(16,047)
Net cash provided by financing activities	30,822,092	9,954,779
Cash and cash equivalents:
Net increase (decrease) in cash and cash equivalents	12,158,905	(5,303,860)
Cash and cash equivalents at beginning of year	52,416	5,356,276
Cash and cash equivalents at end of year	12,211,321	52,416
Non-cash activities
Property and equipment accrued but not paid at end of year	31,160	186,960
Cash payments:
Interest paid	$ 6,288	$ 19,421

Contingencies

12 Months Ended

Dec. 31, 2024

Commitments and Contingencies Disclosure [Abstract]

Contingencies

(6) Contingencies

The Company may, from time to time, be subject to legal proceedings and claims arising in the ordinary course of business and otherwise. A substantial legal liability against us could have an adverse effect on our business, financial condition and results of operations.

The Company records legal costs associated with loss contingencies as incurred and establishes reserves when those matters present material loss contingencies that management determines to be both probable and reasonably estimable in accordance with ASC Topic 450, Contingencies. If a range of loss is estimated, and some amount within that range appears to be a better estimate than any other amount within that range, then that amount is accrued. If no amount within the range can be identified as a better estimate than any other amount, we accrue the minimum amount in the range. These amounts are not reduced by amounts that may be recovered under insurance or claims against third parties, but undiscounted receivables from insurers or other third parties may be accrued separately if recovery is considered probable. Management’s judgment is required related to loss contingencies because the outcomes are difficult to predict, and the ultimate resolution may differ from our current analysis. The Company revises accruals in light of new information. While it is not possible to predict the outcome of loss contingencies with certainty, management is of the opinion that adequate provision for potential losses associated with any such matters has been made in the financial statements.

In December 2023, the Company implemented salary reductions for all employees and the Board approved a contingent bonus plan in which the Company will pay to each employee three months after the filing date of the New Drug Application for CTx-1301, an amount equal to the base salary that was not paid to the employee plus 20%. Base salaries were reinstated in September 2024. While this contingent bonus has not yet been deemed probable per the requirements of ASC Topic 450, Contingencies, thus not recorded in the financial statements, it is reasonably possible that it will become due. The unpaid salary amounts plus 20%, estimated to be $722,824, may be paid in a combination of cash and equity awards, at the discretion of the Board.

- Definition

The entire disclosure for loss and gain contingencies. Describes any existing condition, situation, or set of circumstances involving uncertainty as of the balance sheet date (or prior to issuance of the financial statements) as to a probable or reasonably possible loss incurred by an entity that will ultimately be resolved when one or more future events occur or fail to occur, and typically discloses the amount of loss recorded or a range of possible loss, or an assertion that no reasonable estimate can be made.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 720
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483359/720-20-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 450
-SubTopic 20
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 5.Y.Q4)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480102/450-20-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 450
-SubTopic 20
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 5.Y.Q2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480102/450-20-S99-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 450
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483076/450-20-50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 450
-SubTopic 20
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/450-20/tableOfContent

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 450
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483076/450-20-50-4

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 450
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483076/450-20-50-9

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 450
-SubTopic 30
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/450-30/tableOfContent

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 450
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483049/450-30-50-1

+ Details

Leases (Tables)

12 Months Ended

Dec. 31, 2024

Leases

Summary of Components of Lease Cost

The components of lease cost for the years ended December 31, 2024 and 2023 were as follows:

Summary of Components of Lease Cost

	2024		2023
Operating lease cost	$	302,786	$	338,787
Finance lease cost:
Amortization of right-of-use assets		10,990		10,990
Interest on lease liabilities		842		1,853
Total finance lease cost		11,832		12,843
Total lease cost	$	314,618	$	351,630

Summary of Lease Reported in Consolidated Balance Sheets

Amounts reported in the consolidated balance sheets as of December 31, 2024 and 2023 were as follows:

	2024			2023

Operating Leases:
Operating lease right-of-use assets	$	99,011		$	366,877
Operating lease liability, current		130,662			358,085
Operating lease liabilities, net of current		-			130,663
Total operating lease liabilities		130,662			488,748

Finance leases:
Property and equipment		76,928			76,928
Accumulated amortization		(75,759	)		(60,373	)
Property and equipment, net		1,169			16,555

Current installments of obligations under
Finance lease liability, current		4,430			17,057
Finance lease liability, net of current		-			4,436
Total finance lease liabilities	$	4,430		$	21,493

Summary of Other Information Relating to Leases

Other information relating to leases as of December 31, 2024 and 2023 was as follows:

Supplemental cash flow information:	2024			2023
Reductions to ROU assets resulting from reductions to lease obligations:
Operating leases		267,886			263,741
Finance leases		10,990			10,990
Weighted average remaining lease term:
Operating leases		5 months			17 months
Finance leases		3 months			15 months
Weighted average discount rate:
Operating leases		11.76	%		11.76	%
Finance leases		6.12	%		6.12	%

Summary of Maturity of Lease Liabilities

Maturities of lease liabilities under noncancellable leases as of December 31, 2024 are as follows:

	Operating			Finance
	leases			leases
2025		132,580			4,475
Thereafter		-			-
Total undiscounted lease payments		132,580			4,475
Less imputed interest		(1,918	)		(45	)
Total lease liabilities	$	130,662		$	4,430

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2024

Accounting Policies [Abstract]

Basis of Presentation and Principles of Consolidation

(a) Basis of Presentation and Principles of Consolidation

The accompanying consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (U.S. GAAP). The consolidated financial statements include the accounts of Cingulate and its wholly-owned subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation.

Use of Estimates

(b) Use of Estimates

The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of expenses during a reporting period. Actual results could differ from estimates.

Estimates and assumptions are periodically reviewed and the effects of revisions are reflected in the consolidated financial statements in the period they are determined to be necessary.

Concentration of Credit Risk

(c) Concentration of Credit Risk

The Company maintains cash equivalent deposits, which at various times throughout the fiscal year exceeded the amounts insured by the Federal Deposit Insurance Corporation limit of $250,000 (without regard to reconciling items). Management monitors the soundness of these financial institutions and does not believe the Company is subject to any material credit risk relative to the uninsured portion of the deposits.

Recent Accounting Pronouncements

(d) Recent Accounting Pronouncements

The Company continually assesses any new accounting pronouncements to determine their applicability. When it is determined that a new accounting pronouncement may affect the Company’s financial reporting, the Company undertakes an analysis to determine any required changes to its consolidated financial statements and assures that there are proper controls in place to ascertain that the Company’s consolidated financial statements properly reflect the change.

In November 2024, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2024-03, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. ASU 2024-03 requires additional disclosures of certain expenses in the notes of the financial statements, to provide enhanced transparency into the expense captions presented on the consolidated statements of operations. Additionally, in January 2025, the FASB issued ASU 2025-01, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40), to clarify the effective date of ASU 2024-03. The new standard is effective for the Company for its annual periods beginning January 1, 2028 and for interim periods beginning January 1, 2028, with early adoption permitted. The Company is currently evaluating the impact of adopting the standard.

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. ASU 2023-09 requires entities to disclose specific rate reconciliations, amount of income taxes separated by federal and individual jurisdiction, and the amount of income (loss) from continuing operations before income tax expense (benefit) disaggregated between federal, state, and foreign. The new standard is effective for the Company for its annual periods beginning January 1, 2026, with early adoption permitted. The Company is currently evaluating the impact of adopting the standard.

In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. ASU 2023-07 is designed to improve the reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses that are regularly provided to the Company’s chief operating decision–making group (CODM). The new standard is effective for the Company for its annual periods beginning January 1, 2024 and for interim periods beginning January 1, 2025, with early adoption permitted. The Company adopted ASU 2023-07 on January 1, 2024, and the impacts of the adoption are reflected in the segment disclosure section of the Summary of Significant Accounting Policies.

Cash and Cash Equivalents

(e) Cash and Cash Equivalents

Bank demand deposit accounts and short-term liquid investments with an initial maturity of three months or less are considered cash and cash equivalents. Cash and cash equivalents as of December 31, 2024 and 2023 consisted of bank deposits and short-term money market funds. Cash and cash equivalents are carried at cost which is indicative of fair value.

Property and Equipment, net

(f) Property and Equipment, net

Property and equipment, net are stated at cost, less accumulated depreciation. Maintenance and repairs are charged to expense when incurred. Property and equipment are depreciated using the straight-line method over the estimated remaining useful lives or, for leasehold improvements or leased assets under a financing lease, the life of the lease if shorter.

Leases

(g) Leases

The Company is a lessee in a noncancellable operating lease, relating to office space at the Kansas City headquarters office and a finance lease, for certain furniture and equipment. The Company also leased office space in New Jersey under an operating lease which expired on December 31, 2023.

The Company determines if an arrangement is or contains a lease at contract inception. The Company recognizes a ROU asset and a lease liability at the lease commencement date. For operating leases, the lease liability is initially and subsequently measured at the present value of the unpaid lease payments at the lease commencement date. For finance leases, the lease liability is initially measured in the same manner and date as for operating leases and is subsequently measured at amortized cost using the effective-interest method.

The Company determines the discount rate it uses to discount the unpaid lease payments to present value, which requires management judgement. ASC 842 requires a lessee to discount its unpaid lease payments using the interest rate implicit in the lease or, if that rate cannot be readily determined, its incremental borrowing rate. The implicit rate was stated in the agreement for one of the Company’s leases; however, for the others, the implicit rate was not determinable as the Company did not have access to the lessor’s estimated residual value or the amount of the lessor’s deferred initial direct costs. Therefore, the Company uses its incremental borrowing rate as the discount rate for these leases. The Company’s incremental borrowing rate for a lease is the rate of interest it would have to pay on a collateralized basis to borrow an amount equal to the lease payments under similar terms. Because the Company has not been able to borrow on a collateralized basis, it has determined a synthetic credit rating based on factors that a credit rating agency would typically analyze when establishing an entity’s credit rating. Due to the fact that the Company is a pre-revenue entity, the Company determined that its incremental borrowing rate should be based on the composite CCC and lower bond spreads at the lease measurement dates plus a risk-free rate based on specific lease maturities.

The ROU asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for lease payments made at or before the lease commencement date, plus any initial direct costs incurred less any lease incentives received.

For operating leases, the ROU asset is subsequently measured throughout the lease term at the carrying amount of the lease liability, plus initial direct costs, plus (minus) any prepaid (accrued) lease payments, less the unamortized balance of cumulative lease incentives received. Lease expense is recognized on a straight-line basis over the lease term which includes the accretion of the lease liability and amortization of the ROU asset.

For finance leases, the ROU asset is subsequently amortized using the straight-line method from the lease commencement date to the earlier of the end of its useful life or the end of the lease term unless the lease transfers ownerships of the underlying asset to the Company or the Company is reasonably certain to exercise an option to purchase the underlying asset. In those cases, the ROU asset is amortized over the useful life of the underlying asset. Amortization of the ROU asset is recognized and presented separately from interest expense on the lease liability.

ROU assets for operating and finance leases are evaluated for impairment losses under the long-lived assets impairment guidance in ASC Subtopic 360-10, Property and Equipment-Overall. The ROU asset is assessed for impairment with the asset group within which it resides.

Operating lease ROU assets are presented as operating lease right-of-use assets on the consolidated balance sheet. The current and long-term portions of operating lease liabilities are presented separately on the consolidated balance sheet. Finance lease ROU assets are included in property, plant, and equipment. The current and long-term portions of finance lease liabilities are presented separately on the consolidated balance sheet.

Impairment of Long-lived Assets

(h) Impairment of Long-lived Assets

The Company assesses the carrying value of its long-lived assets, including property and equipment, as well as lease ROU assets, when events or circumstances indicate that the carrying value of such assets may not be recoverable. These events or changes in circumstances may include a significant deterioration of operating results, changes in business plans, or changes in anticipated future cash flows. If an impairment indicator is present, the Company evaluates recoverability by a comparison of the carrying amount of the assets to future undiscounted cash flows expected to be generated by the assets. If the sum of the expected future cash flows is less than the carrying amount, the Company would recognize an impairment loss. An impairment loss would be measured by comparing the amount by which the carrying value exceeds the fair value of the long-lived asset groups. No impairment was recognized during the years ended December 31, 2024 or 2023.

Research and Development

(i) Research and Development

Research and development costs are expensed as incurred and include all direct and indirect costs associated with the development of the Company’s product candidates. These expenses include payments to third parties for research, development and manufacturing services, personnel costs and depreciation on manufacturing equipment. At the end of the reporting period, the Company compares payments made to third party service providers to the estimated progress toward completion of the research or development objectives. Such estimates are subject to change as additional information becomes available. Depending on the timing of payments to service providers and the progress that the Company estimates has been made as a result of the service provided, the Company may record net prepaid or accrued expense relating to these costs.

Stock-Based Compensation

(j) Stock-Based Compensation

The Company measures employee and director stock-based compensation expense for all stock-based awards based on their grant date fair value using the Black-Scholes option-pricing model. For stock-based awards with service conditions, stock-based compensation expense is recognized over the requisite service period using the straight-line method. Forfeitures are recognized as they occur. See additional information in Note 12.

Segments

(k) Segments

Operating segments are defined as components of an enterprise for which discrete financial information is available and regularly reviewed by the chief operating decision maker (“CODM”) in deciding how to allocate resources and in assessing performance. The Company manages its business activities on a consolidated basis and operates as a single operating segment dedicated to the research and development and manufacturing of its product candidates. The Company’s CODM is its Chief Executive Officer. The CODM uses net loss, as reported in the Company’s Consolidated Statements of Comprehensive Loss, in evaluating performance of its segment and determining how to allocate resources of the Company as a whole, including investing in its research and development activities.

The measure used by the CODM for segment assets is reported in the Consolidated Balance Sheets as total consolidated assets.

The following table presents the operating results of the Company’s segment:


Operating expenses:	2024			2023
Research and development
Clinical operations	$	4,711,745		$	8,344,759
Drug manufacturing and formulation		2,695,896			4,351,542
Personnel		1,761,558			2,438,108
Regulatory		276,066			358,895
Total research and development		9,445,265			15,493,304
General and administrative
Personnel		1,862,356			2,643,726
Legal and professional fees		2,396,063			1,942,624
Occupancy		345,535			495,732
Insurance		983,758			1,543,060
Other		611,996			640,743
Total general and administrative		6,199,708			7,265,885
Operating loss		(15,644,973	)		(22,759,189	)
Interest and other income (expense), net		99,236			(775,758	)
Loss before income taxes		(15,545,737	)		(23,534,947	)
Income tax benefit (expense)		-			-

Net loss and comprehensive loss	$	(15,545,737	)	$	(23,534,947	)

Income Taxes

(l) Income Taxes

Cingulate Inc. is taxed as a C corporation under the Internal Revenue Code. Cingulate Inc. records deferred income taxes to reflect the impact of temporary differences between the recorded amounts of assets and liabilities for financial reporting purposes and such amounts as measured by tax laws and regulations. As of December 31, 2024, Cingulate Therapeutics LLC (CTx) is a wholly-owned disregarded entity of Cingulate Inc., and all of the activity for CTx, along with its wholly-owned subsidiary Cingulate Works Inc., is included in the calculation of the current and deferred tax assets and liabilities for Cingulate Inc. The Company determined that it was more likely than not that it would not realize its deferred tax assets, based on historical levels of income and future forecasts of taxable income, among other items, therefore a full valuation allowance is recorded.

The Company has not identified any uncertain tax positions. There have been no interest or penalties recognized in the consolidated financial statements related to uncertain tax positions. In addition, no tax positions exist for which it is reasonably possible that the total amounts of unrecognized tax benefits will significantly increase or decrease within the next 12 months.

The Company files income tax returns in the federal and various state jurisdictions. These federal income taxes are immaterial. The Company is no longer subject to U.S. federal income tax examinations by tax authorities for years before 2020.

Common Stock Purchase Warrants

(m) Common Stock Purchase Warrants

The Company issued warrants in connection with its IPO in December 2021, common stock offerings in September 2023 and February 2024, and a warrant inducement in June 2024. These equity instruments were valued at fair value when they were issued. See additional information in Note 11.

Net Loss per Share

(n) Net Loss per Share

Basic net loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period, without consideration to potential dilutive securities. Diluted net loss per common share is computed by dividing the net loss by the sum of the weighted average number of common shares outstanding during the period plus the number of potential dilutive instruments outstanding during the period using the simplified method. Diluted net loss per share is the same as basic net loss per share since the effect of all outstanding potentially dilutive securities is anti-dilutive.

Stock-Based Compensation (Details Narrative) - USD ($)	12 Months Ended
Stock-Based Compensation (Details Narrative) - USD ($)	Dec. 31, 2024	Dec. 31, 2023	May 31, 2024
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock, shares authorized	240,000,000	240,000,000
Share based compensation	$ 995,484	$ 812,670
Aggregate intrinsic value	$ 0	$ 0
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Grant date fair value	$ 4.00	$ 153.96
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Grant date fair value	$ 14.00	$ 366.84
2021 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share based compensation arrangement by share based payment award, description	The number of shares of common stock available for issuance under the 2021 Plan will automatically increase on January 1st of each year until the expiration of the 2021 Plan, in an amount equal to 5% percent of the total number of shares of our common stock outstanding on December 31st of the preceding calendar year, on a fully diluted basis, unless the board of directors takes action prior thereto to provide that there will not be an increase in the share reserve for such year or that the increase in the share reserve for such year will be of a lesser number of shares of common stock than would otherwise occur.
Share based compensation	$ 995,484	$ 812,670
Unrecognized share based costs	$ 343,612	$ 1,278,981
2021 Equity Incentive Plan [Member] \| Common Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock, shares authorized	125,577		104,167
Common stock available for future issuance	36,174

Schedule of Interest Expense (Income) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Interest income	$ (162,099)	$ (53,825)
Total	(99,236)	775,758
Werth Family Investment Associates LLC [Member]
Interest expense - other	31,250	810,162
Streetville Capital LLC [Member]
Interest expense - other	25,354
Other [Member]
Interest expense - other	$ 6,259	$ 19,421

Schedule of Property and Equipment (Details) - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 5,400,749	$ 5,188,949
Less: accumulated depreciation	(3,296,074)	(2,642,984)
Property and equipment, net	2,104,675	2,545,965
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 4,358,261	4,321,816
Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	2 years
Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	7 years
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 145,754	145,754
Property and equipment, estimated useful life	7 years
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 46,994	41,898
Property and equipment, estimated useful life	5 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 474,462	471,505
Property and equipment, estimated useful life	5 years
Construction In Progress Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 375,278	$ 207,976

Schedule of Accrued Expenses (Details) - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Payables and Accruals [Abstract]
Employee compensation	$ 355,475	$ 593,022
Research and development	341,956	155,220
State franchise taxes	200,000	120,570
Other	56,476	66,897
Insurance	34,469	56,088
CIP- Equipment	31,160	155,800
Interest	15,089	290,000
Professional fees	5,000	213,922
Total accrued expenses	$ 1,039,625	$ 1,651,519

Leases

12 Months Ended

Dec. 31, 2024

Leases

Leases

(14) Leases

In June 2019, the Company executed a lease, which included expansion and renovation of previously leased space for its headquarters in Kansas City, Kansas. The lease has a five-year term that commenced on May 1, 2020, the date of receipt of a Certificate of Occupancy for the expanded and renovated space. Under this lease, total rent ranges from $30,453 to $33,145 per month over the lease term. This lease provided for a lease incentive by the lessor of tenant improvements totaling $201,600.

In January 2021, the Company executed a three-year lease for office space in New Jersey from a related party, as further described in Note 17. The base rent for this lease, which expired on December 31, 2023, was $3,000 per month.

In April 2020, the Company entered into a 60-month lease agreement for office furniture under a lease classified as a financing lease as title of the furniture transfers to the Company at the end of the lease term. Monthly lease payments are $1,491. The leased furniture is amortized on a straight-line basis over 7 years. The imputed interest rate relating to the lease obligation is 6.12% and the maturity date is March 2025.

The components of lease cost for the years ended December 31, 2024 and 2023 were as follows:

Summary of Components of Lease Cost

	2024		2023
Operating lease cost	$	302,786	$	338,787
Finance lease cost:
Amortization of right-of-use assets		10,990		10,990
Interest on lease liabilities		842		1,853
Total finance lease cost		11,832		12,843
Total lease cost	$	314,618	$	351,630

Amounts reported in the consolidated balance sheets as of December 31, 2024 and 2023 were as follows:

	2024			2023

Operating Leases:
Operating lease right-of-use assets	$	99,011		$	366,877
Operating lease liability, current		130,662			358,085
Operating lease liabilities, net of current		-			130,663
Total operating lease liabilities		130,662			488,748

Finance leases:
Property and equipment		76,928			76,928
Accumulated amortization		(75,759	)		(60,373	)
Property and equipment, net		1,169			16,555

Current installments of obligations under
Finance lease liability, current		4,430			17,057
Finance lease liability, net of current		-			4,436
Total finance lease liabilities	$	4,430		$	21,493

Other information relating to leases as of December 31, 2024 and 2023 was as follows:

Supplemental cash flow information:	2024			2023
Reductions to ROU assets resulting from reductions to lease obligations:
Operating leases		267,886			263,741
Finance leases		10,990			10,990
Weighted average remaining lease term:
Operating leases		5 months			17 months
Finance leases		3 months			15 months
Weighted average discount rate:
Operating leases		11.76	%		11.76	%
Finance leases		6.12	%		6.12	%

Maturities of lease liabilities under noncancellable leases as of December 31, 2024 are as follows:

	Operating			Finance
	leases			leases
2025		132,580			4,475
Thereafter		-			-
Total undiscounted lease payments		132,580			4,475
Less imputed interest		(1,918	)		(45	)
Total lease liabilities	$	130,662		$	4,430

Leases (Details Narrative) - USD ($)	1 Months Ended		12 Months Ended
Leases (Details Narrative) - USD ($)	Apr. 30, 2020	Jun. 30, 2019	Dec. 31, 2024	Dec. 31, 2023
Lessee, Lease, Description [Line Items]
Rent expense per month	$ 1,491
Lease description			In April 2020, the Company entered into a 60-month lease agreement for office furniture under a lease classified as a financing lease as title of the furniture transfers to the Company at the end of the lease term. Monthly lease payments are $1,491. The leased furniture is amortized on a straight-line basis over 7 years. The imputed interest rate relating to the lease obligation is 6.12% and the maturity date is March 2025.
Percentage of imputed interest rate, lease obligation	6.12%
Kansas City Office [Member]
Lessee, Lease, Description [Line Items]
Lease term		5 years
Lease incentive by lessor of tenant improvements		$ 201,600
Kansas City Office [Member] \| Minimum [Member]
Lessee, Lease, Description [Line Items]
Rent expense per month		30,453
Kansas City Office [Member] \| Maximum [Member]
Lessee, Lease, Description [Line Items]
Rent expense per month		$ 33,145
Office Facilities Space [Member]
Lessee, Lease, Description [Line Items]
Rent expense per month				$ 3,000

Related Party Transactions

12 Months Ended

Dec. 31, 2024

Related Party Transactions

(17) Related Party Transactions

The former general counsel of the Company is a partner with a law firm providing office facilities space that was leased by the Company. Rental expense incurred by the Company to the law firm was $36,000 in 2023, which approximates fair value. As of December 31, 2023, the Company had no outstanding amounts payable under this lease and the lease expired on December 31, 2023.

A member of the Company’s Board of Directors, Peter Werth, is the manager of WFIA, the entity which provided $8.0 million in debt financing to the Company, $5.0 million of which was converted to equity in September 2023 and the remaining $3.0 million was converted to equity in January 2024, as described in Note 7.

- Definition

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

+ References

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

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

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

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

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

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

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

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

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

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

+ Details

Schedule of Fair Value of the Warrants to Additional Paid in Capital (Details)	12 Months Ended
	Dec. 31, 2024 USD ($)
September Two Thousand Twenty Three Public Offering [Member]
Fair value	$ 9,387,851
Percent of Total Fair Value	100.00%
Amount Allocated	$ 3,999,479
February Two Thousand Twenty Four Public Offering [Member]
Fair value	$ 10,378,123
Percent of Total Fair Value	100.00%
Amount Allocated	$ 7,500,000
Common Stock [Member] \| September Two Thousand Twenty Three Public Offering [Member]
Fair value	$ 993,472
Percent of Total Fair Value	10.60%
Amount Allocated	$ 423,945
Common Stock [Member] \| February Two Thousand Twenty Four Public Offering [Member]
Fair value	$ 2,750,000
Percent of Total Fair Value	26.50%
Amount Allocated	$ 1,987,500
Pre Funded Warrants [Member] \| September Two Thousand Twenty Three Public Offering [Member]
Fair value	$ 3,006,003
Percent of Total Fair Value	32.00%
Amount Allocated	$ 1,279,833
Pre Funded Warrants [Member] \| February Two Thousand Twenty Four Public Offering [Member]
Fair value	$ 4,750,000
Percent of Total Fair Value	45.80%
Amount Allocated	$ 3,435,000
Series A, B Placement Agent Warrants [Member] \| September Two Thousand Twenty Three Public Offering [Member]
Fair value	$ 5,388,376
Percent of Total Fair Value	57.40%
Amount Allocated	$ 2,295,701
Series A, B Placement Agent Warrants [Member] \| February Two Thousand Twenty Four Public Offering [Member]
Fair value	$ 2,878,123
Percent of Total Fair Value	27.70%
Amount Allocated	$ 2,077,500

Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Research and development costs	$ 1,662,662	$ 1,257,027
Other	443	17,870
Net operating losses	9,314,876	6,515,232
Research and development costs	4,269,254	4,051,553
Unvested stock options	693,193	447,355
Research and development tax credits	1,728,495	756,123
Patents	146,433	110,700
Right-of-use assets	9,430	38,706
Gross deferred income tax assets	17,797,203	13,194,566
Less: valuation allowance	(17,433,152)	(12,631,033)
Net deferred income tax asset	391,634	563,533
Property and equipment	(391,634)	(563,533)
Gross deferred income tax liabilities	(391,634)	(563,533)
Net deferred tax asset (liability)

Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Prepaid Expenses And Other Current Assets
Research and development	$ 334,692	$ 183,452
Other	54,865	20,698
Active pharmaceutical ingredients	29,025	97,324
Dues and subscriptions	4,575
Deferred capital raise costs		178,780
Insurance		31,302
Total prepaid expenses and other current assets	$ 423,157	$ 511,556

Securities Issuances (Details Narrative) - USD ($)														1 Months Ended		12 Months Ended
Securities Issuances (Details Narrative) - USD ($)	Oct. 15, 2024	Oct. 14, 2024	Sep. 03, 2024	Sep. 02, 2024	Aug. 19, 2024	Aug. 18, 2024	Mar. 18, 2024	Mar. 17, 2024	Feb. 02, 2024	Jan. 25, 2024	Sep. 11, 2023	Sep. 08, 2023	Aug. 11, 2023	Apr. 30, 2023	Jan. 31, 2023	Dec. 31, 2024	Dec. 31, 2023	Jun. 28, 2024	Mar. 31, 2024
Prefunded warrants																833,684
Debt descripition									The holders of pre-funded warrants could not exercise the warrants if the holder, together with its affiliates, would beneficially own more than 4.99% (or, at the election of the holder, 9.99%) of the number of shares of common stock outstanding immediately after giving effect to such exercise. Each share of common stock and each pre-funded warrant were sold along with one Series A and 0.5 Series B warrants.		The September 2023 Offering closed on September 13, 2023. The pre-funded warrants were exercisable at any time after the date of issuance and had no expiration date. The holders of pre-funded warrants could not exercise the warrants if the holder, together with its affiliates, would beneficially own more than 4.99% (or, at the election of the holder, 9.99%) of the number of shares of common stock outstanding immediately after giving effect to such exercise.
Gross proceeds											$ 3,999,480
Placement agent fees									$ 750,950		$ 688,929
Proceeds from Issuance Initial Public Offering									$ 7,500,000
Proceeds from issuance of common stock																$ 25,875,168	$ 6,970,826
Number of shares issued																$ 6,432,892
Purchase Agreement [Member] \| Maximum [Member]
Proceeds from issuance of common stock														$ 12,000,000
Werth Family Investment Associates LLC [Member]
Prefunded warrants										57,254		28,493							588
Issuance date fair value per warrant										$ 57.42		$ 204.00
Warrant exercise price										$ 52.20		$ 13.56
Debt descripition										The pre-funded warrants had no expiration date and were exercisable immediately at an exercise price of $0.0012 per share, to the extent that after giving effect to such exercise, WFIA and its affiliates would beneficially own, for purposes of Section 13(d) of the Exchange Act, no more than 19.99% of the outstanding shares of common stock of the Company.		The pre-funded warrants had no expiration date and were exercisable immediately at an exercise price of $0.024 per share, to the extent that after giving effect to such exercise, WFIA and its affiliates would beneficially own, for purposes of Section 13(d) of the Securities Exchange Act of 1934, as amended (Exchange Act), no more than 19.99% of the outstanding shares of common stock of the Company.
H.C. Wain Wright and Co LLC [Member] \| ATM Agreement [Member]
Sale of stock commission percent															3.00%
H.C. Wain Wright and Co LLC [Member] \| ATM Agreement [Member] \| Maximum [Member]
Proceeds from issuance of common stock															$ 4,970,000
Series A and Series B Warrants [Member]
Share price									$ 24.00
Existing warrants to purchase									114,583
Series A and Series B Warrants [Member]
Prefunded warrants											7,167
Issuance date fair value per warrant											$ 138.62
Series A and Series B Warrants [Member] \| ATM Agreement [Member]
Warrant exercise price																$ 13.56
Pre Funded Warrants [Member]
Prefunded warrants									197,917		21,688					21,688
Issuance date fair value per warrant											$ 138.62
Warrant exercise price									$ 24.00		$ 0.024
Pre Funded Warrants [Member] \| Series A and Series B Warrants [Member]
Share price									$ 23.988
Prefunded warrants									197,917
Warrant exercise price									$ 0.0012
WFIA Pre Funded Warrants [Member]
Prefunded warrants												28,493
June 2024 Warrant Inducement [Member]
Gross proceeds																$ 1,600,000
Existing warrants to purchase																		265,625
Payments of stock issuance costs																2,000,000.0
Proceeds from issuance or sale of equity																$ 1,600,000
February 2024 Warrants [Member]
Warrant exercise price																		$ 7.02
Common Class C [Member]
Prefunded warrants																		354,167
Series D Common Stock [Member
Prefunded warrants																		177,083
Series A Warrants [Member]
Prefunded warrants									28,855
Existing warrants to purchase									312,500
Series B Warrants [Member]
Prefunded warrants									14,428
Warrant exercise price									$ 24.00
Existing warrants to purchase									156,250
Common Stock [Member]
Number of shares issued, shares																296,000
Share price									$ 13.56
Number of shares issued	$ 23,500,000	$ 15,200,000	$ 15,200,000	$ 11,330,000	$ 11,330,000	$ 8,470,000	$ 8,470,000	$ 4,970,000								$ 30
Increase in aggregate value	$ 8,300,000		$ 3,870,000		$ 2,860,000		$ 3,500,000
Common Stock [Member] \| Purchase Agreement [Member]
Number of shares issued, shares														1,534
Proceeds from issuance of common stock																$ 8,037,501	$ 449,227
Sale of stock														$ 2,685,417
Number of shares issued														$ 400,409
Sale of stock, shares																1,472,363	2,125
Common Stock [Member] \| ATM Agreement [Member]
Proceeds from issuance of common stock																$ 9,393,550	$ 1,745,737
Sale of stock, shares																983,093	6,868
Private Placement [Member] \| Common Stock [Member]
Number of shares issued, shares													7,597
Share price													$ 131.64
Gross proceeds													$ 1.0

License Agreement (Details Narrative) - Licensing Agreements [Member]	12 Months Ended
	Dec. 31, 2024 USD ($)
Phase 3 Clinical Trial [Member]
Indefinite-Lived Intangible Assets [Line Items]
Milestone payment	$ 250,000
New Drug Application [Member]
Indefinite-Lived Intangible Assets [Line Items]
Milestone payment	250,000
CTx-1301 and CTx-1302 [Member]
Indefinite-Lived Intangible Assets [Line Items]
Milestone payment	250,000
CTx-2103 [Member]
Indefinite-Lived Intangible Assets [Line Items]
Milestone payment	500,000
CTx-2103 [Member]
Indefinite-Lived Intangible Assets [Line Items]
Milestone payment	$ 250,000

Property and Equipment, net

12 Months Ended

Dec. 31, 2024

Property, Plant and Equipment [Abstract]

Property and Equipment, net

(4) Property and Equipment, net

Property and equipment, net consisted of the following at December 31, 2024 and 2023:

	Estimated
	Useful Life
	(in years)		2024			2023
Equipment		2-7	$	4,358,261		$	4,321,816
Furniture and fixtures		7		145,754			145,754
Computer equipment		5		46,994			41,898
Leasehold improvements		5		474,462			471,505
Construction-in-process- equipment		-		375,278			207,976
Property and equipment, gross				5,400,749			5,188,949
Less: accumulated depreciation				(3,296,074	)		(2,642,984	)
Property and equipment, net			$	2,104,675		$	2,545,965

Depreciation expense was $653,090 and $582,918 for the years ended December 31, 2024 and 2023, respectively.

Summary of Option Activity (Details) - 2021 [Equity Incentive Plan Plan Member] - $ / shares	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Shares Common stock options, outstanding at beginning balance	4,821	3,588
Number of Shares, Granted	89,032	2,651
Weighted Average Exercise Price, Granted	$ 13.16	$ 326.76
Weighted Average Remaining Contractual Term, Grants	9 years 5 months 1 day		9 years 4 months 2 days
Number of Shares, Exercised
Number of Shares, Forfeitures or expirations	(4,447)	(1,418)
Weighted Average Exercise Price, Forfeitures and expirations	$ 757.08	$ 618.60
Weighted Average Exercise Price, Outstanding Beginning Balance	$ 733.68
Weighted Average Remaining Contractual Life (Years) Outstanding	9 years 4 months 28 days	8 years 6 months 18 days
Number of Shares Common stock options, outstanding at ending balance	89,406	4,821	3,588
Weighted Average Exercise Price, Outstanding Ending Balance	$ 14.81	$ 733.68
Shares, Vested and expected to vest	89,406
Shares, Exercisable	48,156

Consolidated Statements of Stockholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2022	$ 5	$ 73,290,513	$ (69,408,496)	$ 3,882,022
Balance, shares at Dec. 31, 2022	47,123
Issuance of common stock in connection with At the Market Offering and Purchase Agreement, net of fees	$ 1	1,840,736		1,840,737
Issuance of common stock in connection with At the Market Offering and Purchase Agreement, net of fees, shares	10,526
Issuance of common stock in connection with private placement with WFIA	$ 1	999,999		1,000,000
Issuance of common stock in connection with private placement with WFIA, shares	7,596
Issuance of common stock and pre-funded warrants sold for cash in public offering, net of fees	$ 3	3,310,548		3,310,551
Issuance of common stock and pre-funded warrants sold for cash in public offering, net of fees, shares	31,952
Issuance of pre-funded warrants in connection with the conversion of related party note payable		3,949,765		3,949,765
Capital contribution in connection with conversion of related party note payable		1,862,735		1,862,735
Issuance of restricted common stock		7,038		7,038
Issuance of restricted common stock, shares	96
Stock-based compensation expense		812,670		812,670
Net loss			(23,534,947)	(23,534,947)
Balance at Dec. 31, 2023	$ 10	86,074,004	(92,943,443)	(6,869,429)
Balance, shares at Dec. 31, 2023	97,293
Issuance of common stock in connection with At the Market Offering and Purchase Agreement, net of fees	$ 245	17,240,466		17,240,711
Issuance of common stock in connection with At the Market Offering and Purchase Agreement, net of fees, shares	2,455,456
Issuance of pre-funded warrants in connection with the conversion of related party note payable		2,734,739		2,734,739
Capital contribution in connection with conversion of related party note payable		586,511		586,511
Issuance of restricted common stock	$ 5	318,916		318,921
Issuance of restricted common stock, shares	54,498
Stock-based compensation expense		995,470		995,470
Net loss			(15,545,737)	(15,545,737)
Share adjustment due to fractional rounding of August 2024 reverse split	$ 13	(13)
Share adjustment due to fractional rounding of August 2024 reverse split, shares	130,602
Warrant inducement	$ 27	1,561,400		1,561,427
Warrant inducement, shares	265,625
Issuance of common stock in public offering, net of fees	$ 30	6,432,862		6,432,892
Issuance of common stock in public offering, net of fees, shares	296,000
Issuance of common stock upon exercise of pre-funded warrants	$ 10	(10)
Issuance of common stock upon exercise of pre-funded warrants, shares	102,832
Balance at Dec. 31, 2024	$ 340	$ 115,944,345	$ (108,489,180)	$ 7,455,505
Balance, shares at Dec. 31, 2024	3,402,306

Stockholders’ Equity (Details Narrative) - $ / shares	Aug. 09, 2024	Nov. 30, 2023	Dec. 31, 2024	Dec. 31, 2023
Equity [Abstract]
Common stock shares authorized			240,000,000	240,000,000
Common stock par value	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock shares authorized			10,000,000	10,000,000
Preferred stock par value			$ 0.0001	$ 0.0001
Common stock, shares issued			3,402,306	97,293
Common stock, shares outstanding			3,402,306	97,293
Stockholders equity, reverse stock split	one-for-twelve reverse stock split	one-for-twenty

Schedule of operating results of company’s segment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Research and development
Total research and development	$ 9,445,265	$ 15,493,304
Total general and administrative	6,199,708	7,265,885
Operating loss	(15,644,973)	(22,759,189)
Interest and other income (expense), net	99,236	(775,758)
Loss before income taxes	(15,545,737)	(23,534,947)
Income tax benefit (expense)
Net loss and comprehensive loss	(15,545,737)	(23,534,947)
Clinical Operations [Member]
Research and development
Total research and development	4,711,745	8,344,759
Drug Manufacturing And Formulation [Member]
Research and development
Total research and development	2,695,896	4,351,542
Personnel [Member]
Research and development
Total research and development	1,761,558	2,438,108
Total general and administrative	1,862,356	2,643,726
Regulatory [Member]
Research and development
Total research and development	276,066	358,895
Legal and Professional Fees [Member]
Research and development
Total general and administrative	2,396,063	1,942,624
Occupancy [Member]
Research and development
Total general and administrative	345,535	495,732
Insurance [Member]
Research and development
Total general and administrative	983,758	1,543,060
Other [Member]
Research and development
Total general and administrative	$ 611,996	$ 640,743

Schedule of Warrants and Rights Outstanding (Details)	Dec. 31, 2024 USD ($) $ / shares shares
Class of Warrant or Right [Line Items]
Number of warrants \| shares	833,684
Issuance Date Fair Value Total \| $	$ 33,708,854
December 2021 Initial Public Offering Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants \| shares	19,965
Exercise price	$ 1,440.00
Issuance Date Fair Value Per Warrant	$ 1,144.80
Issuance Date Fair Value Total \| $	$ 22,855,932
December 2021 Underwriter Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants \| shares	868
Exercise price	$ 1,800.00
Issuance Date Fair Value Per Warrant	$ 1,113.48
Issuance Date Fair Value Total \| $	$ 966,501
September 2023 Public Offering Series A Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants \| shares	28,855
Exercise price	$ 13.56
Issuance Date Fair Value Per Warrant	$ 129.84
Issuance Date Fair Value Total \| $	$ 3,746,533
September 2023 Public Offering Series B Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants \| shares	14,428
Exercise price	$ 13.56
Issuance Date Fair Value Per Warrant	$ 101.04
Issuance Date Fair Value Total \| $	$ 1,457,805
September 2023 Placement Agent Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants \| shares	1,443
Exercise price	$ 172.80
Issuance Date Fair Value Per Warrant	$ 127.56
Issuance Date Fair Value Total \| $	$ 184,069
February 2024 Public Offering Series A Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants \| shares	135,417
Exercise price	$ 24.00
Issuance Date Fair Value Per Warrant	$ 14.04
Issuance Date Fair Value Total \| $	$ 1,901,255
February 2024 Public Offering Series B Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants \| shares	67,708
Exercise price	$ 24.00
Issuance Date Fair Value Per Warrant	$ 11.88
Issuance Date Fair Value Total \| $	$ 804,371
February 2024 Placement Agent Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants \| shares	12,500
Exercise price	$ 30.00
Issuance Date Fair Value Per Warrant	$ 13.80
Issuance Date Fair Value Total \| $	$ 172,500
June 2024- Series C Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants \| shares	354,167
Exercise price	$ 7.02
Issuance Date Fair Value Per Warrant	$ 3.24
Issuance Date Fair Value Total \| $	$ 1,147,501
June 2024- Series D Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants \| shares	177,083
Exercise price	$ 7.02
Issuance Date Fair Value Per Warrant	$ 2.40
Issuance Date Fair Value Total \| $	$ 424,999
July 2024 Placement Agent Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants \| shares	21,250
Exercise price	$ 8.78
Issuance Date Fair Value Per Warrant	$ 2.23
Issuance Date Fair Value Total \| $	$ 47,388

Summary of Components of Lease Cost (Details) - USD ($)	12 Months Ended
Summary of Components of Lease Cost (Details) - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Leases
Operating lease cost	$ 302,786	$ 338,787
Amortization of right-of-use assets	10,990	10,990
Interest on lease liabilities	842	1,853
Total finance lease cost	11,832	12,843
Total lease cost	$ 314,618	$ 351,630

Net Loss Per Share (Tables)

12 Months Ended

Dec. 31, 2024

Earnings Per Share [Abstract]

Schedule of Net Loss Per Share Basic and Diluted

	2024			2023
Numerator:
Net loss	$	(15,545,737	)	$	(23,534,947	)
Denominator:
Weighted average common shares outstanding		1,524,797			75,435
Net loss per share, basic and diluted	$	(10.20	)	$	(311.99	)

Schedule of Potentially Dilutive Securities

Potentially dilutive securities that were not included in the diluted per share calculations because they would be anti-dilutive were as follows:

	2024		2023
Stock options issued under the 2021 Equity Incentive Plan		89,406		4,775
Common stock purchase warrants outstanding		833,684		65,559
Total		923,090		70,334
Antidilutive securities		923,090		70,334

Consolidated Balance Sheets - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 12,211,321	$ 52,416
Miscellaneous receivables	26,325	14,622
Prepaid expenses and other current assets	423,157	511,556
Total current assets	12,660,803	578,594
Property and equipment, net	2,104,675	2,545,965
Operating lease right-of-use assets	99,011	366,877
Total assets	14,864,489	3,491,436
Current liabilities:
Accounts payable	1,270,280	5,199,105
Accrued expenses	1,039,625	1,651,519
Notes payable, current	2,527,108	3,000,000
Finance lease liability, current	4,430	17,057
Operating lease liability, current	130,662	358,085
Total current liabilities	4,972,105	10,225,766
Long-term liabilities:
Note payable	2,436,879
Finance lease liability, net of current		4,436
Operating lease liability, net of current		130,663
Total long-term liabilities	2,436,879	135,099
Total liabilities	7,408,984	10,360,865
Stockholders’ Equity
Common Stock, $0.0001 par value; 240,000,000 shares authorized and 3,402,306 and 97,293 shares issued and outstanding as of December 31, 2024 and 2023	340	10
Preferred Stock, $0.0001 par value; 10,000,000 shares authorized and 0 shares issued and outstanding as of December 31, 2024 and 2023
Additional Paid-in-Capital	115,944,345	86,074,004
Accumulated deficit	(108,489,180)	(92,943,443)
Total stockholders’ equity	7,455,505	(6,869,429)
Total liabilities and stockholders’ equity	$ 14,864,489	$ 3,491,436

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Operating expenses:
Research and development	$ 9,445,265	$ 15,493,304
General and administrative	6,199,708	7,265,885
Operating loss	(15,644,973)	(22,759,189)
Interest and other income (expense), net	99,236	(775,758)
Loss before income taxes	(15,545,737)	(23,534,947)
Income tax benefit (expense)
Net loss and comprehensive loss	$ (15,545,737)	$ (23,534,947)
Net loss per share of common stock, basic	$ (10.20)	$ (311.99)
Net loss per share of common stock, diluted	$ (10.20)	$ (311.99)
Weighted average number of shares used in computing net loss per share of common stock, basic	1,524,797	75,435
Weighted average number of shares used in computing net loss per share of common stock, diluted	1,524,797	75,435

Property and Equipment, net (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 653,090	$ 582,918

Common Stock Purchase Warrants (Tables)

12 Months Ended

Dec. 31, 2024

Common Stock Purchase Warrants

Schedule of Fair Value of the Warrants to Additional Paid in Capital

			Percent
	Fair		of Total			Amount
	Value		Fair Value			Allocated

Common Stock	$	993,472		10.6	%	$	423,945
Pre-Funded Warrants		3,006,003		32.0	%		1,279,833
Series A, B and Placement Agent Warrants		5,388,376		57.4	%		2,295,701
Total	$	9,387,851		100.0	%	$	3,999,479

			Percent
	Fair		of Total			Amount
	Value		Fair Value			Allocated

Common Stock	$	2,750,000		26.5	%	$	1,987,500
Pre-Funded Warrants		4,750,000		45.8	%		3,435,000
Series A, B and Placement Agent Warrants		2,878,123		27.7	%		2,077,500
Total	$	10,378,123		100.0	%	$	7,500,000

Schedule of Warrants and Rights Outstanding

The following table summarizes the Company’s outstanding common stock purchase warrants as of December 31, 2024:

					Issuance Date		Issuance Date
	Number of		Exercise		Fair Value		Fair Value
	Warrants		Price		per Warrant		Total
December 2021 Initial Public Offering Warrants		19,965	$	1,440.00	$	1,144.80	$	22,855,932
December 2021 Underwriter Warrants		868	$	1,800.00	$	1,113.48		966,501
September 2023 Public Offering Series A Warrants		28,855	$	13.56	$	129.84		3,746,533
September 2023 Public Offering Series B Warrants		14,428	$	13.56	$	101.04		1,457,805
September 2023 Placement Agent Warrants		1,443	$	172.80	$	127.56		184,069
February 2024 Public Offering Series A Warrants		135,417	$	24.00	$	14.04		1,901,255
February 2024 Public Offering Series B Warrants		67,708	$	24.00	$	11.88		804,371
February 2024 Placement Agent Warrants		12,500	$	30.00	$	13.80		172,500
July 2024 Series C Warrants		354,167	$	7.02	$	3.24		1,147,501
July 2024 Series D Warrants		177,083	$	7.02	$	2.40		424,999
July 2024 Placement Agent Warrants		21,250	$	8.78	$	2.23		47,388
Balance- December 31, 2024		833,684					$	33,708,854

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2024

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

(2) Summary of Significant Accounting Policies

(a) Basis of Presentation and Principles of Consolidation

(b) Use of Estimates

Estimates and assumptions are periodically reviewed and the effects of revisions are reflected in the consolidated financial statements in the period they are determined to be necessary.

(c) Concentration of Credit Risk

(d) Recent Accounting Pronouncements

(e) Cash and Cash Equivalents

(f) Property and Equipment, net

(g) Leases

(h) Impairment of Long-lived Assets

(i) Research and Development

(j) Stock-Based Compensation

(k) Segments

The measure used by the CODM for segment assets is reported in the Consolidated Balance Sheets as total consolidated assets.

The following table presents the operating results of the Company’s segment:


Operating expenses:	2024			2023
Research and development
Clinical operations	$	4,711,745		$	8,344,759
Drug manufacturing and formulation		2,695,896			4,351,542
Personnel		1,761,558			2,438,108
Regulatory		276,066			358,895
Total research and development		9,445,265			15,493,304
General and administrative
Personnel		1,862,356			2,643,726
Legal and professional fees		2,396,063			1,942,624
Occupancy		345,535			495,732
Insurance		983,758			1,543,060
Other		611,996			640,743
Total general and administrative		6,199,708			7,265,885
Operating loss		(15,644,973	)		(22,759,189	)
Interest and other income (expense), net		99,236			(775,758	)
Loss before income taxes		(15,545,737	)		(23,534,947	)
Income tax benefit (expense)		-			-

Net loss and comprehensive loss	$	(15,545,737	)	$	(23,534,947	)

(l) Income Taxes

(m) Common Stock Purchase Warrants

(n) Net Loss per Share

Nature of the Business and Liquidity

12 Months Ended

Dec. 31, 2024

Accounting Policies [Abstract]

Nature of the Business and Liquidity

(1) Nature of the Business and Liquidity

Organization

Cingulate Inc. (Cingulate or the Company), a Delaware corporation, is a biopharmaceutical company focused on the development of products utilizing its drug delivery platform technology that enables the formulation and manufacture of once-daily tablets of multi-dose therapies, with an initial focus on the treatment of Attention Deficit/Hyperactivity Disorder (ADHD). The Company is developing two proprietary, first-line stimulant medications, CTx-1301 (dexmethylphenidate) and CTx-1302 (dextroamphetamine), for the treatment of ADHD intended for all patient segments: children, adolescents, and adults. CTx-1301 and CTx-1302 utilize a flexible core tableting technology with target product profile designed to deliver a rapid onset and last the entire active day with a controlled descent of plasma drug level and have favorable tolerability. In addition, the Company has a third product to treat anxiety, CTx-2103, in a formulation stage.

Liquidity

The Company has incurred losses and negative cash flows from operations since inception. As a pre-revenue entity, the Company is dependent on the ability to raise capital to support operations until such time as the product candidates under development are U.S. Food and Drug Administration (FDA) approved, manufactured, commercially available to the marketplace and produce revenues. On December 31, 2024, the Company had cash and cash equivalents of approximately $12.2 million, and an accumulated deficit of approximately $108.5 million. However, the Company will need additional funding for operations and development. Management is evaluating various strategies to obtain additional funding, which may include additional offerings of equity, issuance of debt, or other capital sources, including potential collaborations with other companies or other strategic transactions. Successful implementation of these plans involves both the Company’s efforts and factors that are outside its control, such as market factors and FDA approval of product candidates. The Company can give no assurance that its plans will be effectively implemented in such a way that they will sufficiently alleviate or mitigate the conditions and events noted above, which results in substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the financial statements are issued. The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The consolidated financial statements do not reflect any adjustments that might result from the outcome of this uncertainty.

Summary of Lease Reported in Consolidated Balance Sheets (Details) - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Leases
Operating lease right-of-use assets	$ 99,011	$ 366,877
Operating lease liability, current	130,662	358,085
Operating lease liabilities, net of current		130,663
Total operating lease liabilities	130,662	488,748
Property and equipment	76,928	76,928
Accumulated amortization	(75,759)	(60,373)
Property and equipment, net	1,169	16,555
Finance lease liability, current	4,430	17,057
Finance lease liability, net of current		4,436
Total finance lease liabilities	$ 4,430	$ 21,493

Stockholders’ Equity

12 Months Ended

Dec. 31, 2024

Equity [Abstract]

Stockholders’ Equity

(9) Stockholders’ Equity

The Company has authorized 240,000,000 shares of $0.0001 par value common stock and 10,000,000 shares of $0.0001 par value preferred stock at December 31, 2024 and 2023 of which 3,402,306 and 97,293 shares of common stock were issued and outstanding, respectively. The Company has not issued any shares of preferred stock.

The holders of common stock are entitled to one vote for each share of common stock. In the event of any voluntary or involuntary liquidation, dissolution or winding up of the Company, after the payment or provision for payment of all debts and liabilities of the Company, the holders of common stock shall be entitled to share in the remaining assets of the Company available for distribution, if any. Holders of the shares of common stock are entitled to dividends when, as and if declared by the Board of Directors.

Reverse Stock Splits

On November 30, 2023, the Company completed a one-for-twenty reverse stock split (2023 Reverse Stock Split), which reduced the number of shares of the Company’s common stock that were issued and outstanding immediately prior to the effectiveness of the 2023 Reverse Stock Split. The number of shares of the Company’s authorized common stock was not affected by the 2023 Reverse Stock Split and the par value of the Company’s common stock remained unchanged at $0.0001 per share. No fractional shares were issued in connection with the 2023 Reverse Stock Split.

On August 9, 2024, the Company completed a one-for-twelve reverse stock split (2024 Reverse Stock Split), which reduced the number of shares of the Company’s common stock that were issued and outstanding immediately prior to the effectiveness of the 2024 Reverse Stock Split. The number of shares of the Company’s authorized common stock was not affected by the 2024 Reverse Stock Split and the par value of the Company’s common stock remained unchanged at $0.0001 per share. No fractional shares were issued in connection with the 2024 Reverse Stock Split.

Except where disclosed, all amounts related to number of shares and per share amounts have been retrospectively restated in these financial statements to reflect the 2023 Reverse Stock Split and the 2024 Reverse Stock Split.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
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-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
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-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
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-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 505
-Name Accounting Standards Codification
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
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-Subparagraph (a)
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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-Name Accounting Standards Codification
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-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
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-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/505/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
-Section 50
-Paragraph 13
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-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Section 50
-Paragraph 13
-Subparagraph (g)
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-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Paragraph 18
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

+ Details

Common Stock Purchase Warrants

12 Months Ended

Dec. 31, 2024

Common Stock Purchase Warrants

Common Stock Purchase Warrants

(11) Common Stock Purchase Warrants

Initial Public Offering

For each of the 17,361 shares of common stock issued in connection with the Company’s IPO, one common stock purchase warrant was also issued and included in the unit price of $1,440.00. These warrants were immediately separable and tradeable. The underwriters purchased 2,604 additional common stock purchase warrants for $.012 per warrant less underwriting discounts and commissions. These 19,965 common stock purchase warrants have an exercise price of $1,440.00 per share and are exercisable from December 10, 2021 through December 10, 2026. Upon the termination date, these warrants will be automatically exercised via a cashless exercise.

In addition to the common stock purchase warrants noted above, the Company issued 868 common stock purchase warrants to the underwriters for the Company’s IPO pursuant to the underwriting agreement. These warrants have an exercise price of $1,800.00 per share and provide for a cashless exercise feature. These warrants are exercisable from June 7, 2023 through December 10, 2026.

September 2023 Offering

For each of the 28,855 shares of common stock and pre-funded warrants issued in the September 2023 Offering, the Company issued Series A warrants to purchase up to 28,855 shares of common stock and Series B warrants to purchase up to 14,428 shares of common stock. The Series A and Series B warrants had an original exercise price of $138.62 per share and became exercisable on the effective date of stockholder approval of the shares issuable pursuant to the warrants. In connection with the waiver granted in March 2024 by the purchaser in the February 2024 Offering to allow the Company to file a prospectus supplement to increase the maximum aggregate offering price of shares of the Company’s common stock issuable under the ATM Agreement, the exercise price of the Series A and Series B warrants was lowered to $13.56 per share and the term of the Series A warrants was extended to March 17, 2029 and the term of the Series B warrants was extended to March 17, 2026.

The Company valued the pre-funded warrants to purchase 21,688 shares of common stock based on their issuance date fair value of $3,006,008. As of December 31, 2023, all of the pre-funded warrants relating to the September 2023 Offering had been exercised.

In connection with the September 2023 Offering, the Company issued placement agent warrants to purchase up to 1,443 shares of common stock. The placement agent warrants have an exercise price of $173.28 per share. These warrants have a five-year term ending September 11, 2028.

The gross proceeds of the September 2023 public offering was allocated to the common stock and common stock purchase warrants using the relative fair value method shown as follows. Fair value of the warrants was recorded to Additional Paid-in-Capital on the Company’s balance sheet.

			Percent
	Fair		of Total			Amount
	Value		Fair Value			Allocated

Common Stock	$	993,472		10.6	%	$	423,945
Pre-Funded Warrants		3,006,003		32.0	%		1,279,833
Series A, B and Placement Agent Warrants		5,388,376		57.4	%		2,295,701
Total	$	9,387,851		100.0	%	$	3,999,479

February 2024 Offering

For the 312,500 shares of common stock and pre-funded warrants issued in the February 2024 Offering, the Company issued Series A warrants to purchase up to 312,500 shares of common stock and Series B warrants to purchase up to 156,250 shares of common stock. The Series A and Series B warrants have an exercise price of $24.00 per share and became exercisable immediately. The Series A warrants have a five-year term and the Series B warrants have a two-year term from the initial exercise date of February 5, 2024.

The Company evaluated the pre-funded warrants and the Series A and B warrants for liability or equity classification in accordance with the provisions of ASC Topic 480, Distinguishing Liabilities from Equity, and ASC Topic 815, Derivatives and Hedging, and determined that equity treatment was appropriate. The Company valued the pre-funded warrants to purchase 197,917 shares of common stock based on their issuance date fair value of $24.00. As of December 31, 2024, all of the pre-funded warrants had been exercised.

In connection with the February 2024 Offering, the Company issued placement agent warrants to purchase up to 12,500 shares of common stock. The placement agent warrants have an exercise price of $30.00 per share. These warrants have a five-year term ending February 2, 2029.

The Series A, Series B and placement agent warrants issued in the September 2023 Offering and the February 2024 Offering were valued using a Black-Scholes model with a risk-free rate of 4.5%-5.3%, the respective terms of five and two years, and a volatility of 1.29-1.32. The estimated volatility of the Company’s common stock at the date of measurement is based on an average historical stock price volatility of comparable public companies within the biotechnology and pharmaceutical industry that were deemed to be representative of future stock price trends as the Company does not have sufficient trading history for its common stock. The risk-free rate is based on the expected term of the warrants based on the constant maturity of U.S. Treasury securities with similar maturities as of the date of grant. The expected term has been estimated using the contractual term of the warrants.

The gross proceeds of the February 2024 public offering was allocated to the common stock and common stock purchase warrants using the relative fair value method shown as follows. Fair value of the warrants was recorded to Additional Paid-in-Capital on the Company’s balance sheet.

			Percent
	Fair		of Total			Amount
	Value		Fair Value			Allocated

Common Stock	$	2,750,000		26.5	%	$	1,987,500
Pre-Funded Warrants		4,750,000		45.8	%		3,435,000
Series A, B and Placement Agent Warrants		2,878,123		27.7	%		2,077,500
Total	$	10,378,123		100.0	%	$	7,500,000

Certain of the Series A and Series B warrants issued in connection with the February 2024 Offering were exercised as part of the June 2024 Warrant Inducement as described in Note 10. Series C and Series D warrants were issued as part of the June 2024 Warrant Inducement, which closed on July 1, 2024. The Series C and Series D warrants have an exercise price of $7.02 per share and became exercisable on the effective date of stockholder approval of the shares issuable pursuant to the warrants. The Series C warrants have a five-year term and the Series D warrants have a two-year term from the initial exercise date of August 28, 2024.

The following table summarizes the Company’s outstanding common stock purchase warrants as of December 31, 2024:

					Issuance Date		Issuance Date
	Number of		Exercise		Fair Value		Fair Value
	Warrants		Price		per Warrant		Total
December 2021 Initial Public Offering Warrants		19,965	$	1,440.00	$	1,144.80	$	22,855,932
December 2021 Underwriter Warrants		868	$	1,800.00	$	1,113.48		966,501
September 2023 Public Offering Series A Warrants		28,855	$	13.56	$	129.84		3,746,533
September 2023 Public Offering Series B Warrants		14,428	$	13.56	$	101.04		1,457,805
September 2023 Placement Agent Warrants		1,443	$	172.80	$	127.56		184,069
February 2024 Public Offering Series A Warrants		135,417	$	24.00	$	14.04		1,901,255
February 2024 Public Offering Series B Warrants		67,708	$	24.00	$	11.88		804,371
February 2024 Placement Agent Warrants		12,500	$	30.00	$	13.80		172,500
July 2024 Series C Warrants		354,167	$	7.02	$	3.24		1,147,501
July 2024 Series D Warrants		177,083	$	7.02	$	2.40		424,999
July 2024 Placement Agent Warrants		21,250	$	8.78	$	2.23		47,388
Balance- December 31, 2024		833,684					$	33,708,854

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Dec. 31, 2024
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Income Taxes (Details Narrative) - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Net deferred tax assets	$ 17,405,569	$ 12,631,033

Pay vs Performance Disclosure - USD ($)	12 Months Ended
Pay vs Performance Disclosure - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (15,545,737)	$ (23,534,947)

- Definition

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

+ References

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+ Details

Schedule of Potentially Dilutive Securities (Details) - shares	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	923,090	70,334
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	89,406	4,775
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	833,684	65,559

Accrued Expenses (Tables)

12 Months Ended

Dec. 31, 2024

Payables and Accruals [Abstract]

Schedule of Accrued Expenses

Accrued expenses consisted of the following at December 31, 2024 and 2023:

	2024		2023
Employee compensation	$	355,475	$	593,022
Research and development		341,956		155,220
State franchise taxes		200,000		120,570
Other		56,476		66,897
Insurance		34,469		56,088
CIP- Equipment		31,160		155,800
Interest		15,089		290,000
Professional fees		5,000		213,922
Total accrued expenses	$	1,039,625	$	1,651,519

Property and Equipment, net (Tables)

12 Months Ended

Dec. 31, 2024

Property, Plant and Equipment [Abstract]

Schedule of Property and Equipment

Property and equipment, net consisted of the following at December 31, 2024 and 2023:

	Estimated
	Useful Life
	(in years)		2024			2023
Equipment		2-7	$	4,358,261		$	4,321,816
Furniture and fixtures		7		145,754			145,754
Computer equipment		5		46,994			41,898
Leasehold improvements		5		474,462			471,505
Construction-in-process- equipment		-		375,278			207,976
Property and equipment, gross				5,400,749			5,188,949
Less: accumulated depreciation				(3,296,074	)		(2,642,984	)
Property and equipment, net			$	2,104,675		$	2,545,965

Unsecured Promissory Note

12 Months Ended

Dec. 31, 2024

Debt Disclosure [Abstract]

Unsecured Promissory Note

(8) Unsecured Promissory Note

On December 20, 2024, the Company entered into a note purchase agreement with Streeterville Capital, LLC, a Utah limited liability company (Lender), pursuant to which the Company issued and sold to Lender an unsecured promissory note (Promissory Note) in the amount of $5,480,000. The Promissory Note included an original issue discount of $450,000 and Lender expenses payable by the Company of $30,000. In exchange for the Promissory Note, the Lender paid a purchase price of $5,000,000 in cash. The Promissory Note bears interest at a rate of 9% per annum and matures 18 months after its issuance date.

From time to time, beginning on July 2, 2025, Lender may redeem a portion of the Promissory Note, not to exceed an amount of $550,000 per month. In the event the Promissory Note is outstanding on the 90-day anniversary of the effective date of the Promissory Note, the Company will be charged and record a monitoring fee equal to the outstanding principal balance on such date divided by 0.85 less the outstanding balance on such date. The monitoring fee and interest accrued on the monitoring fee will be forgiven, on a pro rata basis, each time the Company makes a cash payment on the Promissory Note. Subject to the terms and conditions set forth in the Promissory Note, the Company may prepay all or any portion of the outstanding balance of the Promissory Note at any time.

The Promissory Note provides for customary events of default (each, an Event of Default), including, among other things, the event of nonpayment of principal, interest, fees or other amounts, a representation or warranty proving to have been incorrect when made, failure to perform or observe covenants within a specified cure period, a cross-default to certain other indebtedness and material agreements of the Company, and the occurrence of a bankruptcy, insolvency or similar event affecting the Company. Upon the occurrence of an Event of Default that is deemed a “Major Trigger Event” as defined in the Promissory Note, Lender may increase the outstanding balance of the Promissory Note by 15%, and upon the occurrence of an Event of Default that is deemed a “Minor Trigger Event” as defined in the Promissory Note, Lender may increase the outstanding balance of the Promissory Note by 5%. Lender can exercise its right to increase the outstanding balance upon a Major or Minor Trigger Event three times each. Upon the occurrence of an Event of Default, Lender may declare all amounts owed under the Promissory Note immediately due and payable. In addition, upon the occurrence of an Event of Default, upon the election of Lender, interest shall begin accruing on the outstanding balance of the Promissory Note from the date of the Event of Default equal to the lesser of 22% per annum and the maximum rate allowable under law.

In connection with the Promissory Note, the Company incurred $46,277 of debt issuance costs. The debt issuance costs, the debt discount of $450,000 and the expenses payable by the Company of $30,000 have been recorded as a reduction in the carrying amount of the Promissory Note and are being amortized over the term of the Promissory Note using the effective interest rate method. As of December 31, 2024, the collective amount of unamortized debt discount and debt issuance costs were $516,012, respectively.

As of December 31, 2024, the outstanding principal balance of the Promissory Note plus accrued interest was $5,495,089.

The following table provides a breakdown of interest expense (income) for the periods presented:

	2024			2023
Interest expense - WFIA	$	31,250		$	810,162
Interest expense - Streeterville Capital		25,354			—
Interest expense - other		6,259			19,421
Interest income		(162,099	)		(53,825	)
Total	$	(99,236	)	$	775,758

- Definition

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

+ References

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-Paragraph 2
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+ Details

Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Federal income tax benefit at statutory rate	$ (3,264,659)	$ (4,936,484)
State income tax benefit	(541,359)	(1,299,941)
Permanent differences	13,582	18,239
Change in valuation allowance	4,802,119	7,050,437
Research and development tax credit- prior period	(972,372)	(775,982)
Other	(37,311)	(56,269)
Total income tax expense

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 270
-SubTopic 10
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-Section 50
-Paragraph 1
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-Topic 235
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+ Details

Schedule of Fair Value Assumption (Details)	12 Months Ended
Schedule of Fair Value Assumption (Details)	Dec. 31, 2024	Dec. 31, 2023
Employees And Directors [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Risk-free interest rate	4.24%	3.749%
Expected term (in years)	5 years 5 months 4 days	5 years 10 months 24 days
Expected volatility	1.50%	1.20%
Expected dividend yield	0.00%	0.00%
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Risk-free interest rate	4.24%	3.749%
Expected term (in years)	5 years 5 months 4 days	5 years 10 months 24 days
Expected volatility	1.50%	1.20%
Expected dividend yield	0.00%	0.00%

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

Income Taxes

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

Income Taxes

(13) Income Taxes

Cingulate Inc. is taxed as a C corporation under the Internal Revenue Code. Cingulate Inc. records deferred income taxes to reflect the impact of temporary differences between the recorded amounts of assets and liabilities for financial reporting purposes and such amounts as measured by tax laws and regulations. CTx is a wholly-owned disregarded entity of Cingulate Inc., and all of the activity for CTx, along with its wholly-owned subsidiary Cingulate Works Inc., is included in the calculation of the current and deferred tax assets and liabilities for Cingulate Inc. No deferred income tax benefit or expense was recorded as of December 31, 2024 or December 31, 2023, for federal or state income taxes.

Income tax expense differed from the expected expense computed by applying U.S. Federal income tax rate for the respective years ended as follows:

	December 31, 2024			December 31, 2023
Federal income tax benefit at statutory rate	$	(3,264,659	)	$	(4,936,484	)
State income tax benefit		(541,359	)		(1,299,941	)
Permanent differences		13,582			18,239
Change in valuation allowance		4,802,119			7,050,437
Research and development tax credit- prior period		(972,372	)		(775,982	)
Other		(37,311	)		(56,269	)
Total income tax expense	$	-		$	-

Evaluating the need for, and amount of, a valuation allowance for deferred tax assets often requires significant judgment and extensive analysis of all available evidence on a jurisdiction-by-jurisdiction basis. Such judgments require the Company to interpret existing tax law and other published guidance as applied to its circumstances. As part of this assessment, the Company considers both positive and negative evidence about its profitability and tax situation. A valuation allowance is provided if, based on available evidence, it is more likely than not that all or some portion of a deferred tax asset will not be realized. The Company determined that it was more likely than not that it would not realize its deferred tax assets, based on historical levels of income and future forecasts of taxable income, among other items. The Company recorded a valuation allowance of its net deferred tax assets totaling $17,405,569 and $12,631,033, respectively, at December 31, 2024 and 2023, which was recorded as a component of income tax expense on the accompanying consolidated statements of operations and other comprehensive loss.

The Company files income tax returns in the U.S. federal and various state jurisdictions. The Company is not subject to U.S. federal and state income tax examinations by tax authorities for years before 2020.

The Company follows the provisions of ASC Topic 740, Income Taxes, to evaluate uncertain tax positions. This topic prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The Company has not identified any material uncertain tax positions requiring recognition in the consolidated financial statements as of December 31, 2024 or December 31, 2023.

	December 31, 2024			December 31, 2023
Deferred income tax assets:
Current:
Research and development costs	$	1,662,662		$	1,257,027
Other		443			17,870
Non-current:
Net operating losses		9,314,876			6,515,232
Research and development costs		4,269,254			4,051,553
Unvested stock options		693,193			447,355
Research and development tax credits		1,728,495			756,123
Patents		146,433			110,700
Right-of-use assets		9,430			38,706
Gross deferred income tax assets		17,797,203			13,194,566
Less: valuation allowance		(17,433,152	)		(12,631,033	)
Net deferred income tax asset		391,634			563,533

Deferred income tax liabilities:
Non-current
Property and equipment		(391,634	)		(563,533	)
Gross deferred income tax liabilities		(391,634	)		(563,533	)

Net deferred tax asset (liability)	$	-		$	-

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Related Party Notes Payable (Details Narrative) - USD ($)					1 Months Ended
	Feb. 02, 2024	Jan. 25, 2024	Sep. 11, 2023	Sep. 08, 2023	May 31, 2023	Aug. 31, 2022	Dec. 31, 2024	Mar. 31, 2024	Aug. 09, 2022
Issuance of long term debt					$ 3,000,000.0
Debt face amount					$ 8,000,000.0
Issuance date fair value total							$ 33,708,854
Number of warrants							833,684
Debt instrument, description	The holders of pre-funded warrants could not exercise the warrants if the holder, together with its affiliates, would beneficially own more than 4.99% (or, at the election of the holder, 9.99%) of the number of shares of common stock outstanding immediately after giving effect to such exercise. Each share of common stock and each pre-funded warrant were sold along with one Series A and 0.5 Series B warrants.		The September 2023 Offering closed on September 13, 2023. The pre-funded warrants were exercisable at any time after the date of issuance and had no expiration date. The holders of pre-funded warrants could not exercise the warrants if the holder, together with its affiliates, would beneficially own more than 4.99% (or, at the election of the holder, 9.99%) of the number of shares of common stock outstanding immediately after giving effect to such exercise.
Werth Family Investment Associates LLC [Member]
Issuance of debt						$ 5,000,000.0
Unsecured interest percentage									15.00%
Debt face amount		$ 3,000,000.0		$ 5,000,000.0
Issuance date fair value total		$ 3,287,500		$ 5,812,500
Number of warrants		57,254		28,493				588
Issuance date fair value per warrant		$ 57.42		$ 204.00
Exercise price		$ 52.20		$ 13.56
Debt instrument, description		The pre-funded warrants had no expiration date and were exercisable immediately at an exercise price of $0.0012 per share, to the extent that after giving effect to such exercise, WFIA and its affiliates would beneficially own, for purposes of Section 13(d) of the Exchange Act, no more than 19.99% of the outstanding shares of common stock of the Company.		The pre-funded warrants had no expiration date and were exercisable immediately at an exercise price of $0.024 per share, to the extent that after giving effect to such exercise, WFIA and its affiliates would beneficially own, for purposes of Section 13(d) of the Securities Exchange Act of 1934, as amended (Exchange Act), no more than 19.99% of the outstanding shares of common stock of the Company.
Warrants, excercise price		$ 0.0012		$ 0.024

Insider Trading Policies and Procedures	12 Months Ended
Insider Trading Policies and Procedures	Dec. 31, 2024
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

Related Party Notes Payable

12 Months Ended

Dec. 31, 2024

Related Party Notes Payable

Related Party Notes Payable

(7) Related Party Notes Payable

In August 2022, the Company received $5.0 million of debt financing from Werth Family Investment Associates LLC (WFIA). Peter Werth, manager of WFIA, is a member of the Company’s Board of Directors. The promissory note, dated August 9, 2022, was unsecured with interest accruing at 15% per annum. In May 2023, the Company received an additional $3.0 million of debt financing from WFIA by amending and restating the note to increase the principal amount to $8.0 million. All other terms of the note remained the same.

On September 8, 2023, the Company and CTx entered into a note conversion agreement with WFIA, pursuant to which WFIA agreed to convert the original principal amount of $5.0 million under the note plus all accrued interest on the original principal, or $5,812,500, by issuing pre-funded warrants to purchase 28,493 shares of the Company’s common stock at a conversion price per pre-funded warrant of $204.00. The closing price of the Company’s common stock on Nasdaq on September 8, 2023, was $13.56 per share. The pre-funded warrants had no expiration date and were exercisable immediately at an exercise price of $0.024 per share, to the extent that after giving effect to such exercise, WFIA and its affiliates would beneficially own, for purposes of Section 13(d) of the Securities Exchange Act of 1934, as amended (Exchange Act), no more than 19.99% of the outstanding shares of common stock of the Company.

On January 25, 2024, the Company and CTx entered into another note conversion agreement with WFIA, pursuant to which WFIA agreed to convert the remaining principal amount of the note payable of $3.0 million plus all accrued interest, or $3,287,500, by issuing pre-funded warrants to purchase 57,254 shares of the Company’s common stock at a conversion price per pre-funded warrant of $57.42. The closing price of the Company’s common stock on Nasdaq on January 24, 2024, was $52.20 per share. The pre-funded warrants had no expiration date and were exercisable immediately at an exercise price of $0.0012 per share, to the extent that after giving effect to such exercise, WFIA and its affiliates would beneficially own, for purposes of Section 13(d) of the Exchange Act, no more than 19.99% of the outstanding shares of common stock of the Company.

WFIA exercised all of its pre-funded warrants in April 2024, as described in Note 10.

The Company considered ASC 470-60, Troubled Debt Restructurings by Debtors, in accounting for the debt conversions. Due to the related party nature of the transactions, the difference between the fair value of the pre-funded warrants issued and the carrying value of the debt settled in the transactions were recognized as capital contributions in the Statement of Stockholders’ Equity.

Summary of Other Information Relating to Leases (Details) - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Leases
Reductions to ROU assets resulting from reductions to lease obligations: Operating leases	$ 267,886	$ 263,741
Reductions to ROU assets resulting from reductions to lease obligations: Finance leases	$ 10,990	$ 10,990
Weighted average remaining lease term: Operating leases	5 months	17 months
Weighted average remaining lease term: Finance leases	3 months	15 months
Weighted average discount rate: operating leases	11.76%	11.76%
Weighted average discount rate: Finance leases	6.12%	6.12%

Schedule of Net Loss Per Share Basic and Diluted (Details) - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Earnings Per Share [Abstract]
Net loss	$ (15,545,737)	$ (23,534,947)
Weighted average number of shares used in computing net loss per share of common stock, basic	1,524,797	75,435
Weighted average number of shares used in computing net loss per share of common stock, diluted	1,524,797	75,435
Net loss per share of common stock, basic	$ (10.20)	$ (311.99)
Net loss per share of common stock, diluted	$ (10.20)	$ (311.99)

- Definition

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

+ References

+ Details

- Definition

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

+ References

+ Details

- Definition

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

+ References

+ Details

Prepaid Expenses and Other Current Assets (Tables)

12 Months Ended

Dec. 31, 2024

Prepaid Expenses And Other Current Assets

Schedule of Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consisted of the following at December 31, 2024 and 2023:

	2024		2023
Research and development	$	334,692	$	183,452
Other		54,865		20,698
Active pharmaceutical ingredients		29,025		97,324
Dues and subscriptions		4,575		-
Deferred capital raise costs		-		178,780
Insurance		-		31,302
	$	423,157	$	511,556