0001493152-23-007252 | 10-K | XBRL Viewer

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Cover - USD ($) $ in Millions	12 Months Ended
Cover - USD ($) $ in Millions	Dec. 31, 2022	Mar. 03, 2023	Jun. 30, 2022
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
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			$ 11.5
Entity Common Stock, Shares Outstanding		11,309,412
Documents Incorporated by Reference [Text Block]	None.
ICFR Auditor Attestation Flag	false
Auditor Name	KPMG LLP
Auditor Firm ID	185
Auditor Location	Kansas City, Missouri
Common Stock, Par Value $0.0001 Per Share [Member]
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 [Member]
Title of 12(b) Security	Warrants, exercisable for one share of common stock
Trading Symbol	CINGW
Security Exchange Name	NASDAQ

Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 5,356,276	$ 16,492,745
Short-term investments		933
Miscellaneous receivables	234,432	690,248
Prepaid expenses and other current assets	2,278,944	1,698,353
Total current assets	7,869,652	18,882,279
Property and equipment, net	2,904,787	3,145,378
Operating lease right-of-use assets	630,618	858,600
Total assets	11,405,057	22,886,257
Current liabilities:
Accounts payable	762,357	264,687
Accrued expenses	894,635	601,300
Note payable	5,000,000
Finance lease liability, current	16,053	15,096
Operating lease liability, current	339,755	295,595
Total current liabilities	7,012,800	1,176,678
Long-term liabilities:
Finance lease liability, net of current	21,487	37,534
Operating lease liability, net of current	488,748	828,503
Total long-term liabilities	510,235	866,037
Total liabilities	7,523,035	2,042,715
Stockholders’ Equity
Common Stock, $0.0001 par value; 240,000,000 shares authorized and 11,309,412 shares issued and outstanding as of December 31, 2022 and 2021	1,131	1,131
Preferred Stock, $0.0001 par value; 10,000,000 shares authorized and 0 shares issued and outstanding as of December 31, 2022 and 2021
Additional Paid-in-Capital	73,289,387	72,574,510
Accumulated other comprehensive income		165
Accumulated deficit	(69,408,496)	(51,732,264)
Total stockholders’ equity	3,882,022	20,843,542
Total liabilities and stockholders’ equity	$ 11,405,057	$ 22,886,257

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
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	11,309,412	11,309,412
Common stock, shares outstanding	11,309,412	11,309,412
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

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Operating expenses:
Research and development	$ 8,995,280	$ 8,410,489
General and administrative	8,506,438	12,268,909
Operating loss	(17,501,718)	(20,679,398)
Interest and other expense, net	(174,514)	(30,593)
Loss before income taxes	(17,676,232)	(20,709,991)
Income tax benefit (expense)
Net loss and Comprehensive loss	$ (17,676,232)	$ (20,709,991)
Net loss per share of common stock, basic and diluted	$ (1.56)	$ (2.79)
Weighted average number of shares used in computing net loss per share of common stock, basic and diluted	11,309,412	7,413,579

Consolidated Statements of Stockholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Members Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance at Dec. 31, 2020			$ 32,314,543	$ (31,022,273)	$ 165	$ 1,292,435
Balance, shares at Dec. 31, 2020
Members’ capital contributions			7,104,957			7,104,957
Unrealized losses on short-term investments
Common stock issued in IPO, net of issuance costs of $4,627,079	$ 417	20,373,801				20,374,218
Common stock issued in IPO, net of issuance costs of $4,627,079, shares	4,166,666
Stock-based compensation expense		43,835				43,835
Conversion of LLC units to common stock in connection with Reorganization Merger	$ 714	39,418,786	(39,419,500)
Conversion of LLC units to common stock in connection with Reorganization Merger, shares	7,142,746
Modification of profits interests units in connection with Reorganization Merger		12,738,088				12,738,088
Net loss				(20,709,991)		(20,709,991)
Balance at Dec. 31, 2021	$ 1,131	72,574,510		(51,732,264)	165	20,843,542
Balance, shares at Dec. 31, 2021	11,309,412
Stock-based compensation expense		800,796				800,796
Net loss				(17,676,232)		(17,676,232)
Available for sale investments					(165)	(165)
IPO issuance costs		(85,919)				(85,919)
Balance at Dec. 31, 2022	$ 1,131	$ 73,289,387		$ (69,408,496)		$ 3,882,022
Balance, shares at Dec. 31, 2022	11,309,412

Consolidated Statements of Stockholders' Equity (Parenthetical)	12 Months Ended
	Dec. 31, 2021 USD ($)
Statement of Stockholders' Equity [Abstract]
Stock issuance costs	$ 4,627,079

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Operating activities:
Net loss	$ (17,676,232)	$ (20,709,991)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	394,011	708,317
Noncash compensation expense relating to modification of profits interest units		12,738,088
Stock-based compensation	800,796	43,835
Changes in operating assets and liabilities:
Miscellaneous receivables	455,816	(538,476)
Prepaid expenses and other current assets	(580,591)	(1,258,857)
Operating lease right-of-use assets	227,982	100,124
Trade accounts payable and accrued expenses	791,005	(1,324,686)
Current portion of operating lease liability	44,160	61,427
Long-term portion of operating lease liability	(339,755)	(228,938)
Other liabilities		(23,615)
Net cash used in operating activities	(15,882,808)	(10,432,772)
Investing activities:
Purchase of property and equipment	(153,420)	(814,736)
Proceeds from sale of short-term investments	933
Other	(165)
Net cash used in investing activities	(152,652)	(814,736)
Financing Activities:
Proceeds from the issuance of common stock in initial public offering, net		20,374,218
IPO issuance costs	(85,919)
Members’ capital contributions		7,104,957
Payments on notes payable		(500,335)
Proceeds from note payable	5,000,000
Principal payments on finance lease obligations	(15,090)	(436,259)
Net cash provided by financing activities	4,898,991	26,542,581
Cash and cash equivalents:
Net decrease in cash and cash equivalents	(11,136,469)	15,295,073
Cash and cash equivalents at beginning of year	16,492,745	1,197,672
Cash and cash equivalents at end of year	5,356,276	16,492,745
Non-cash activities
Property and equipment accrued but not paid at end of year		279,730
Cash payments:
Interest paid	$ 19,000	$ 114,725

Nature of the Business and Liquidity

12 Months Ended

Dec. 31, 2022

Accounting Policies [Abstract]

Nature of the Business and Liquidity

(1) Nature of the Business and Liquidity

Organization

Cingulate Inc. 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. The Company has initiated Phase 3 clinical trials for CTx-1301, with first patients in the adult dose-optimization study dosed in early 2023. In addition, the Company has a third product to treat anxiety, CTx-2103, in a formulation stage.

On November 14, 2012, Cingulate Therapeutics LLC (CTx), a Delaware limited liability company, was formed. On May 10, 2021, Cingulate Inc. (Cingulate, or the Company), a Delaware corporation and wholly-owned subsidiary of CTx, was formed to serve as a holding company, in anticipation of the Company becoming publicly traded. Through a Reorganization Merger which occurred in the third quarter of 2021, Cingulate effectively acquired CTx and all outstanding units of CTx were converted into shares of Cingulate common stock. CTx remains the entity through which the Company conducts operations.

CTx is the predecessor of Cingulate for financial reporting purposes. The consolidated financial statements and notes for the years ended December 31, 2022 and 2021 represent the full consolidation of Cingulate and its subsidiaries, including CTx and all references to the Company represent this full consolidation.

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. The IPO, which was completed in December 2021, provided the Company the ability to continue its research and development activities. In addition, the Company received proceeds of $5.0 million from a promissory note in August 2022 as further described in Note 7. However, the Company will need additional funding for operations and development. In January 2023, the Company entered into an At The Market Offering Agreement (the “ATM Agreement”) with H.C. Wainwright & Co., LLC, as sales agent (“Wainwright”), pursuant to which the Company may offer and sell, from time to time through Wainwright, shares of its common stock for aggregate proceeds of up to $2,650,000. Additionally, management is evaluating various strategies to obtain funding which may include additional offerings of common stock, 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 Significant Accounting Policies

12 Months Ended

Dec. 31, 2022

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

(2) Summary of Significant Accounting Policies

(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.

(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.

(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.

(d) 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, 2022 and 2021 consisted of bank deposits and short-term money market funds. Cash and cash equivalents are carried at cost which is indicative of fair value.

(e) Miscellaneous Receivables

Miscellaneous receivables consist of payroll tax credits generated from the Company’s 2021 and 2020 federal income tax returns, which have not yet been received, as well as employee retention tax credits for payroll costs incurred in those years. The Company analyzed IAS 20, Accounting for Government Grants and Disclosure of Government Assistance”, in accounting for these receivables. As of December 31, 2022 and 2021, the Company determined that there was no allowance necessary relating to these receivables.

(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.

(g) Leases

The Company is a lessee in two noncancellable operating leases, relating to office space at the Kansas City headquarters office and the New Jersey office and two finance leases, for certain furniture and equipment, one of which the lease term ended on December 31, 2021.

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.

(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, 2022 or 2021.

(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.

(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 11.

(k) Paycheck Protection Program

On March 27, 2020, the U.S. federal government enacted the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”). The CARES Act includes a provision for a Paycheck Protection Program (“PPP”) administered by the U.S. Small Business Administration (“SBA”) and further amended by the Paycheck Protection Program Flexibility Act of 2020 (“PPP Flexibility Act”), which was enacted on June 5, 2020. In April 2020, the Company received a PPP Loan of $312,500. In February 2021, the Company received a second PPP loan of $236,457. In accordance with the requirements of the CARES Act, as amended by the PPP Flexibility Act, the PPP Loans may be fully forgiven if proceeds are used to pay eligible payroll costs, rent, mortgage interest and utilities.

In July 2021, the Company was notified that the first PPP loan was forgiven by the SBA and in October 2021, the Company was notified that the second PPP loan was forgiven by the SBA. The Company analyzed IAS 20, Accounting for Government Grants and Disclosure of Government Assistance”, in accounting for these loans.

(l) Segments

Operating segments are components of a Company for which separate financial information is available and is evaluated regularly by the Company’s chief operating decision-maker in deciding how to allocate resources and in assessing performance. The Company currently operates in one operating business segment-drug development.

(m) 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, 2022, 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 2019.

(n) Common Stock Purchase Warrants

The Company issued warrants in connection with its IPO in December 2021. These equity instruments were valued at fair value when they were issued. See additional information in Note 12.

(o) 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 potentially dilutive securities is anti-dilutive.

Prepaid Expenses and Other Current Assets

12 Months Ended

Dec. 31, 2022

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, 2022 and 2021:

Schedule of Prepaid Expenses


	2022		2021
Research and development	$	1,377,391	$	643,917
Insurance		472,152		761,594
Active pharmaceutical ingredients		209,156		264,361
Deferred capital raise costs		100,339		-
Professional fees		61,524		-
Dues and subscriptions		37,684		-
Other		20,698		28,481
Total prepaid expenses	$	2,278,944	$	1,698,353

Property and Equipment

12 Months Ended

Dec. 31, 2022

Property, Plant and Equipment [Abstract]

Property and Equipment

(4) Property and Equipment

Property and equipment, net consists of the following at December 31, 2022 and 2021:

Schedule of Property and Equipment


	Estimated
	Useful Life
	(in years)		2022			2021
Equipment		2-7	$	2,565,997		$	2,509,126
Furniture and fixtures		7		145,754			145,754
Computer equipment		5		41,898			41,898
Leasehold improvements		5		471,505			471,505
Construction-in-process- equipment		-		1,739,699			1,643,150
Property and equipment, gross				4,964,853			4,811,433
Less: accumulated depreciation				(2,060,066	)		(1,666,055	)
Property and equipment, net			$	2,904,787		$	3,145,378

Depreciation expense was $394,011 and $708,317 for the years ended December 31, 2022 and 2021, respectively

Accrued Expenses

12 Months Ended

Dec. 31, 2022

Payables and Accruals [Abstract]

Accrued Expenses

(5) Accrued Expenses

Accrued expenses consisted of the following at December 31, 2022 and 2021:

Schedule of Accrued Expenses


	2022		2021
Interest	$	292,339	$	-
Professional fees		314,446		71,570
Research and development		-		250,000
CIP- Equipment		-		279,730
Employee bonuses		175,625		-
Other		112,225		-
Total accrued expenses	$	894,635	$	601,300

Contingencies

12 Months Ended

Dec. 31, 2022

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 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.

- 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 + Details

Related Party Notes Payable

12 Months Ended

Dec. 31, 2022

Related Party Notes Payable

Related Party Notes Payable

(7) Related Party Notes Payable

On August 10, 2022, the Company received $5,000,000 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. This promissory note is unsecured with interest accruing at 15% per annum. Outstanding principal and all accrued and unpaid interest are due and payable on August 8, 2025, or 120 days following written demand made by WFIA during the first five business days of a calendar quarter beginning April 1, 2023. The Company may prepay the note, in whole or in part, without premium or penalty; provided, that no amount repaid may be reborrowed. As of December 31, 2022, the entire $5,000,000 was outstanding on the note.

During the year ended December 31, 2022, the Company recognized $292,339 of interest expense relating to this note. This interest expense is included in accrued expenses on the consolidated balance sheet at December 31, 2022.

Members’ Capital

12 Months Ended

Dec. 31, 2022

Equity [Abstract]

Members’ Capital

(8) Members’ Capital

Prior to the Reorganization Merger, the Company had multiple classes of Members’ capital, comprised of Founders Units, Class B, D, E, F and G Preferred Units, and Class C Profits Interests. Class B, E, F and G Preferred Units had similar rights specifically related to cash distributions as a return of invested capital. Class D Preferred Units had all the rights of Founders and the other Classes of Preferred Units plus some additional rights noted below. All classes of Members’ capital had voting rights. The Company maintained capital accounts for each Member. 3,243,201 Units of Class F and Class G were issued during the year ended December 31, 2021, prior to the Reorganization Merger.

Class F Preferred Units

The CTx Board authorized 6,984,985 Class F Preferred Units in two tranches; all authorized Class F Units were issued prior to the Reorganization Merger. The Company raised a total of $11.3 million from issuance of Class F Units. The newly created Class F Units as authorized by the CTx Board and as reflected in the 3^rd Amended and Restated Operating Agreement to reflect the creation of the Class F Units became effective on December 14, 2018.

Class G Preferred Units

The CTx Board authorized 12,000,000 Class G Preferred Units; 2,998,184 were issued prior to the Reorganization Merger. The Company raised a total of $6.7 million from issuance of Class G Units. The newly created Class G Units as authorized by the CTx Board became effective on February 9, 2021.

Distributions, if any, from the Company were to be made first to the holders of Class B, D, E, F and G Preferred Units, pro rata in proportion to each such Member’s unreturned capital contributions. Distributions were then to be made to all Members including Founders Units, pro rata in proportion to the number of units held by each Member, with consideration given to the applicable distribution thresholds for Class C Profits Interests at which each was issued and as disclosed in each Profits Interest Unit agreement, as further described in Note 9.

Costs associated with issuance of the Units is immaterial. Pursuant to the terms of the Reorganization Merger, all Units were converted into shares of common stock of Cingulate, as further described in Note 1.

Profits Interest Plan

12 Months Ended

Dec. 31, 2022

Retirement Benefits [Abstract]

Profits Interest Plan

(9) Profits Interest Plan

During 2017, the CTx Board established and adopted the Cingulate Therapeutics LLC Equity Incentive Plan (the “Plan”) to provide for issuance of Class C PIU’s to employees, CTx Members, Board members and service providers of the Company, as defined in the Plan, eligible to receive PIU’s as an incentive under the Plan. PIU’s were granted at the discretion of the Board of Managers of the Company and in some cases at the discretion of the Chief Executive Officer of the Company based upon Board authorization. The PIU’s were issued at a Distribution Threshold equal to the pre-money fair market valuation of the Company at the date of issuance. The Distribution Threshold was the amount by which a cash distribution, made pro rata to all Members, if any, must have been exceeded in order for a particular PIU holder to participate in the allocated distribution beyond that threshold. Based on the terms of the award, the Distribution Threshold was treated as a performance condition for purposes of financial statement recognition. The PIU’s vesting period with respect to the service condition was defined in the PIU award agreement and ranged from 30 days to three years with an average vesting period for all PIU’s granted of 107 days. As defined in the Company’s Operating Agreement, all PIU’s issued under the Plan entitled the holder to participate pro rata in the profits, if any, of the Company over the stated Distribution Threshold, assuming a cash distribution was generally made to all Members, subject to any preference or priorities of the other classes of Units. The Class C PIU’s also held voting rights on a one-for-one basis.

Immediately prior to the Reorganization Merger, the Company had granted and issued 8,500,000 and PIU’s, net of forfeitures. The Company accounted for these awards under FASB ASC Topic 718, Compensation – Stock Compensation, as equity classified awards. No compensation expense was recorded prior to the Reorganization Merger related to the PIU’s as the future achievement of the thresholds and targets (the performance condition) to achieve payout was not deemed probable. This assessment was made based on the Company’s history of operating losses and continued challenges in raising necessary equity capital to fund operations. In connection with the Reorganization Merger, as further described in Note 1, 8.5 million PIU’s were exchanged for 1,158,008 shares of Cingulate common stock. The exchange of PIU’s for common stock created a modification of the terms, character and rights of the PIU’s and achievement of performance was considered probable. This resulted in the Company recognizing a noncash modification charge equal to $12.7 million, which charge was calculated based on the Company’s assessment of the fair value of the shares of Cingulate common stock on the date of the modification. $8.2 million of this charge was recorded to general and administrative expense and $4.5 million was recorded to research and development expense.

The following summarizes the activity of the Company’s Plan:

Summary of Stock Option Activity

				Distribution
	Profits Interest			Thresholds
	Units			(stated in millions)
Outstanding at January 1, 2021		8,142,461			$25-$120
Issued		357,539		$	160
Forfeited		-
Converted to common shares upon Reorganization Merger		(8,500,000	)
Outstanding at December 31, 2021		-

Prior to the Reorganization Merger, the Company had issued all units available under the Plan and all units had vested based upon the vesting period as outlined in the PIU agreement.

PIUs issued and outstanding prior to the Reorganization Merger, which was also the modification date, at the various distribution thresholds were as follows:


	Distribution Threshold $ (in millions):
Year Granted	$25		$40		$75		$80		$90		$120		$160		Total
2017		4,753,000		125,200		-		-		-		-		-		4,878,200
2018		-		661,525		217,725		22,883		-		-		-		902,133
2019		-		-		-		-		377,524		458,924		-		836,448
2020		-		-		-		1,476,126		-		49,554		-		1,525,680
2021														357,539		357,539
Total		4,753,000		786,725		217,725		1,499,009		377,524		508,478		357,539		8,500,000

Stockholders’ Equity

12 Months Ended

Dec. 31, 2022

Equity [Abstract]

Stockholders’ Equity

(10) 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, 2022 and 2021 of which 11,309,412 shares of common stock were issued and outstanding. The Company has not issued any shares of preferred stock.

7,142,746 shares of common stock issued and outstanding were issued in connection with the Reorganization Merger to convert Units of CTx outstanding immediately prior to the Reorganization Merger and reflects the stock dividend and reverse stock splits described below.

4,166,666 shares of common stock were issued at a price to the public of $6.00 per share in connection with the Company’s IPO, which was completed in December 2021. The Company received net proceeds of approximately $20.4 million, after deducting underwriting discounts and commissions and other offering expenses.

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.

Stock Dividend

On September 30, 2021, the Company effected a stock dividend of 0.029 shares of common stock for each share of common stock outstanding (the “Stock Dividend”), or an aggregate of 448,045 shares of common stock. No fractional shares of common stock were issued in connection with the Stock Dividend, and all such fractional interests were rounded down to the nearest whole number.

No other dividends had been declared as of December 31, 2022.

Reverse Stock Splits

On October 12, 2021, Cingulate effected a reverse stock split of its issued and outstanding shares of common stock at a ratio of 0.699-for-1, and on November 29, 2021, Cingulate effected a second reverse stock split of its issued and outstanding shares of common stock at a ratio of 0.64259-for-1 (the “Reverse Stock Splits”). No fractional shares of common stock were issued in connection with either of the Reverse Stock Splits, and all such fractional interests were rounded down to the nearest whole number. All share data, per share data and related information for all periods presented in the accompanying consolidated financial statements have been retrospectively adjusted to reflect the effect of the Reverse Stock Splits.

- Definition

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

+ References

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+ Details

Stock-Based Compensation

12 Months Ended

Dec. 31, 2022

Share-Based Payment Arrangement [Abstract]

Stock-Based Compensation

(11) Stock-Based Compensation

In September 2021, the Company’s board of directors and stockholders adopted the 2021 Equity Incentive Plan (the “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.

The maximum number of shares of common stock available for issuance in connection with options and other awards granted under the 2021 Plan is 1,927,810 and as of December 31, 2022, 1,066,791 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 $800,796 and $43,835 during the years ended December 31, 2022 and 2021, relating to options issued. As of December 31, 2022 and 2021, there was $2,089,509 and $2,637,895 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, 2022 and 2021 was as follows:

Summary of Option Activity

						Weighted-Average	Aggregate
				Weighted-Average		Remaining	Intrinsic
	Shares			Exercise Price		Contractual Term	Value
Outstanding at January 1, 2021		-
Grants		523,285		$	6.00	9.94 years		-
Exercised		-
Forfeitures or expirations		-
Outstanding at December 31, 2021		523,285
Grants		417,632		$	1.72	9.17 years
Exercised		-
Forfeitures or expirations		(79,898	)	$	3.46
Outstanding at December 31, 2022		861,019		$	4.16	9.05 years		-
Vested and expected to vest at December 31, 2022		861,019
Exercisable at December 31, 2022		169,027

The Company’s stock options issued qualify for equity accounting treatment under ASC 718 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:

Schedule of Fair Value Assumption


	2022			2021
Risk-free interest rate		1.889	%		0.012	%
Expected term (in years)		5.98			6.25
Expected volatility		1.126			1.134
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, 2022 ranged from $0.86 to $1.16 and was $5.13 for options granted during the year ended December 31, 2021.

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, 2022 and 2021.

Common Stock Purchase Warrants

12 Months Ended

Dec. 31, 2022

Common Stock Purchase Warrants

Common Stock Purchase Warrants

(12) Common Stock Purchase Warrants

For each of the 4,166,666 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 $6.00. These warrants were immediately separable and tradeable. Although the underwriters did not exercise their fifteen percent over-allotment option to purchase additional shares of common stock, they did purchase 624,999 additional common stock purchase warrants for $.001 per warrant less underwriting discounts and commissions. These 4,791,665 common stock purchase warrants have an exercise price of $6.00 per share and provide for a cashless exercise feature if there is no effective registration statement or current prospectus for the issuance of common stock upon exercise of the warrants. These warrants 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 208,333 common stock purchase warrants to the underwriters for the Company’s IPO pursuant to the underwriting agreement. These warrants have an exercise price of $7.50 per share and provide for a cashless exercise feature. These warrants are exercisable from June 7, 2022 through December 10, 2026.

The warrants were valued using a Black-Scholes model with a risk-free rate of .0082%, a term of 5.0 years, and a volatility of 1.24. 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 following table summarizes the Company’s outstanding warrants as of December 31, 2022 and 2021:

Summary of Outstanding Warrants

					Grant Date		Grant Date
	Number of		Exercise		Fair Value		Fair Value
	Warrants		Price		per Warrant		Total
Balance- January 1, 2021
Underwritten public offering		4,791,665	$	6.00	$	4.77	$	22,856,242
Issuance of underwriter warrants		208,333	$	7.50	$	4.64		966,665
Balance- December 31, 2021		4,999,998					$	23,822,907

There were no warrants issued or exercised in 2022.

The Company has accounted for these warrants as equity-classified instruments under ASC Subtopic 815-40, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, as they are indexed to the Company’s common stock, and they meet all other conditions for equity classification. The gross proceeds of the IPO transaction 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	$	25,000,000		51.2	%	$	12,800,000
Common Stock Purchase Warrants		23,822,907		48.8	%		12,200,000
Total	$	48,822,907		100	%	$	25,000,000

Income Taxes

12 Months Ended

Dec. 31, 2022

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, 2022 or December 31, 2021, 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, 2022			December 31, 2021
Federal income tax benefit at statutory rate	$	(3,712,008	)	$	(563,519	)
State income tax benefit		(977,496	)		(148,393	)
Permanent differences		11,935			44,804
Change in valuation allowance		4,733,324			713,701
Other		(55,755	)		(46,593	)
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 $5,580,595 and $847,269, respectively, at December 31, 2022 and 2021, 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 Companies are not subject to U.S. federal and state income tax examinations by tax authorities for years before 2018.

The Company follows the provisions of FASB ASC 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, 2022.


	December 31, 2022			December 31, 2021
Deferred income tax assets:
Current:
Research and development costs	$	343,087		$	-
Other		59,018			4,050
Non-current:
Net operating losses		3,381,215			1,201,974
Research and development costs		1,762,716			-
Unvested stock options		204,380			11,835
Patents		92,417			90,480
Right-of-use assets		63,563			49,606
Gross deferred income tax assets		5,906,396			1,357,945
Less: valuation allowance		(5,580,595	)		(847,269	)
Net deferred income tax asset		325,801			510,676

Deferred income tax liabilities:
Current:
Accrual to cash		(11,228	)		(105,075	)
Non-current
Property and equipment		(314,573	)		(405,601	)
Gross deferred income tax liabilities		(325,801	)		(510,676	)

Net deferred tax asset (liability)	$	-		$	-

- Definition

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

+ References

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+ Details

Leases

12 Months Ended

Dec. 31, 2022

Leases

Leases

(14) Leases

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

The Company leases office space for its New Jersey based employees from a related party, as further described in Note 17. The base rent for this lease was $3,000 per month in 2022 and 2021. The lease was entered into in January 2021, for a three-year term.

In 2018, the Company entered into an 18-month operating lease for manufacturing equipment. Interim rent was incurred during installation of the equipment with the lease commencing in June 2018. Monthly lease payments for this leased equipment were $61,786. In December 2019, this lease was extended for a period of twenty-four months with a monthly lease payment of $37,072. At this date, this lease was modified for accounting purposes and its classification was assessed as a financing type lease as management determined the lessor to have no alternative future use of the leased asset. The ROU asset associated with the leased machinery was amortized over the lease term. In December 2021, the end of the lease term, the Company entered into a purchase agreement with the lessor to purchase the manufacturing equipment.

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, 2022 and 2021 were as follows:

Summary of Components of Lease Cost

	2022		2021
Operating lease cost	$	338,787	$	338,787
Finance lease cost:
Amortization of right-of-use assets		10,990		409,927
Interest on lease liabilities		2,804		26,504
Total finance lease cost		13,794		436,431
Total lease cost	$	352,581	$	775,218

Amounts reported in the consolidated balance sheets as of December 31, 2022 and 2021 were as follows:

	2022			2021

Operating Leases:
Operating lease right-of-use assets	$	630,618		$	858,600

Other current liabilities		339,755			295,595
Operating lease liabilities		488,748			828,503
Total operating lease liabilities		828,503			1,124,098

Finance leases:
Property and equipment		76,928			76,928
Accumulated amortization		(44,988	)		(29,602	)
Property and equipment, net		31,940			47,326

Current installments of obligations under finance leases		16,053			15,096
Long-term portion of obligations under
finance leases		21,487			37,534
Long-term portion of obligations under finance leases		21,487			37,534
Total finance lease liabilities	$	37,540		$	52,630

Other information relating to leases as of December 31, 2022 and 2021 was as follows:

	2022			2021
Supplemental cash flow information:
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flow from operating leases	$	36,000		$	433,172
Operating cash flow from finance leases		3,698			26,504
Financing cash flow from finance leases		15,090			436,259
Reductions to ROU assets resulting from reductions to lease obligations:
Operating leases		227,981			196,245
Finance leases		10,990			409,927
Weighted average remaining lease term:
Operating leases		25 months			39 months
Finance leases		27 months			39 months
Weighted average discount rate:
Operating leases		11.62	%		11.57	%
Finance leases		6.12	%		6.12	%

Maturities of lease liabilities under noncancellable leases as of December 31, 2022 are as follows:

	Operating			Finance
	leases			leases
2023		414,800			17,900
2024		393,005			17,900
2025		132,580			4,475
Thereafter		-			-
Total undiscounted lease payments		940,385			40,275
Less imputed interest		(111,882	)		(2,742	)
Total lease liabilities	$	828,503		$	37,533

Net Loss Per Share

12 Months Ended

Dec. 31, 2022

Earnings Per Share [Abstract]

Net Loss Per Share

(15) Net Loss Per Share

The following table sets forth the computation of the basic and diluted net loss per share for the year ended December 31, 2022 and 2021:

	2022			2021
Numerator:
Net loss	$	(17,676,232	)	$	(20,709,991	)
Denominator:
Weighted average common shares outstanding		11,309,412			7,413,579
Net loss per share, basic and diluted	$	(1.56	)	$	(2.79	)

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

	2022		2021
Stock options issued under the 2021 Equity Incentive Plan		861,019		523,285
Common stock purchase warrants outstanding		4,999,998		4,999,998
Total		5,861,017		5,523,283

License Agreement

12 Months Ended

Dec. 31, 2022

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)

The Company accrued the $250,000 milestone for CTx-1301 related to dosing of first patient in a Phase 3 Clinical Trial as of December 31, 2021 as management deemed this milestone to be probable. The Company has not recorded any expense relating to the other milestones for either product as it has not deemed them probable of occurring as of December 31, 2022.

Related Party Transactions

12 Months Ended

Dec. 31, 2022

Related Party Transactions

(17) Related Party Transactions

A member of the Company’s Board of Directors, is a Senior Managing Director at Laidlaw & Company (UK) Ltd. Laidlaw & Company (UK) Ltd. acted as co-lead book-running underwriter for the Company’s IPO. The discounts and commissions paid to Laidlaw & Company (UK) Ltd. in connection with the IPO were approximately $500,000 in 2021.

The general counsel of the Company is a partner with a law firm providing office facilities space that is leased by the Company. Rental expense incurred by the Company to the law firm was $36,000 in 2022 and 2021. As of December 31, 2022 and 2021, the Company owed $0 on this lease.

A member of the Company’s Board of Directors, Peter Werth, is the manager of WFIA, the entity which provided $5.0 million in debt financing to the Company in 2022 as described in Note 7. Interest expense of $292,339 was recognized during the year ended December 31, 2022. The full principal balance of $5.0 million and accrued interest of $292,339 was outstanding as of December 31, 2022.

Subsequent Events

12 Months Ended

Dec. 31, 2022

Subsequent Events [Abstract]

Subsequent Events

(18) Subsequent Events

Management evaluated events that occurred subsequent to December 31, 2022 through March 10, 2023, which is the date the financial statements were issued.

In January 2023, the Company entered into an At The Market Offering Agreement (the “ATM Agreement”) with H.C. Wainwright & Co., LLC, as sales agent (“Wainwright”), pursuant to which the Company may offer and sell, from time to time through Wainwright, shares of its common stock for aggregate proceeds of up to $2,650,000 (the “Shares”). The Company will pay Wainwright a commission of 3% of the aggregate gross proceeds from each sale of Common Stock. As of the date of this filing, the Company has not made any sales pursuant to the ATM Agreement.

On March 7, 2023, the Company entered into a Joint Commercialization Agreement with Indegene, Inc., pursuant to which Indegene will provide commercialization services for CTx-1301 upon the Company’s request. The parties will enter into statements of work that will set forth, among other things, the services to be performed by Indegene, the deliverables for such services, and the fees to be paid by the Company.

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2022
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.
Cash and Cash Equivalents	(d) 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, 2022 and 2021 consisted of bank deposits and short-term money market funds. Cash and cash equivalents are carried at cost which is indicative of fair value.
Miscellaneous Receivables	(e) Miscellaneous Receivables Miscellaneous receivables consist of payroll tax credits generated from the Company’s 2021 and 2020 federal income tax returns, which have not yet been received, as well as employee retention tax credits for payroll costs incurred in those years. The Company analyzed IAS 20, Accounting for Government Grants and Disclosure of Government Assistance”, in accounting for these receivables. As of December 31, 2022 and 2021, the Company determined that there was no allowance necessary relating to these receivables.
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 two noncancellable operating leases, relating to office space at the Kansas City headquarters office and the New Jersey office and two finance leases, for certain furniture and equipment, one of which the lease term ended on December 31, 2021. 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, 2022 or 2021.
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 11.
Paycheck Protection Program	(k) Paycheck Protection Program On March 27, 2020, the U.S. federal government enacted the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”). The CARES Act includes a provision for a Paycheck Protection Program (“PPP”) administered by the U.S. Small Business Administration (“SBA”) and further amended by the Paycheck Protection Program Flexibility Act of 2020 (“PPP Flexibility Act”), which was enacted on June 5, 2020. In April 2020, the Company received a PPP Loan of $312,500. In February 2021, the Company received a second PPP loan of $236,457. In accordance with the requirements of the CARES Act, as amended by the PPP Flexibility Act, the PPP Loans may be fully forgiven if proceeds are used to pay eligible payroll costs, rent, mortgage interest and utilities. In July 2021, the Company was notified that the first PPP loan was forgiven by the SBA and in October 2021, the Company was notified that the second PPP loan was forgiven by the SBA. The Company analyzed IAS 20, Accounting for Government Grants and Disclosure of Government Assistance”, in accounting for these loans.
Segments	(l) Segments Operating segments are components of a Company for which separate financial information is available and is evaluated regularly by the Company’s chief operating decision-maker in deciding how to allocate resources and in assessing performance. The Company currently operates in one operating business segment-drug development.
Income Taxes	(m) 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, 2022, 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 2019.
Common Stock Purchase Warrants	(n) Common Stock Purchase Warrants The Company issued warrants in connection with its IPO in December 2021. These equity instruments were valued at fair value when they were issued. See additional information in Note 12.
Net Loss per Share	(o) 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 potentially dilutive securities is anti-dilutive.

Prepaid Expenses and Other Current Assets (Tables)

12 Months Ended

Dec. 31, 2022

Prepaid Expenses And Other Current Assets

Schedule of Prepaid Expenses

Prepaid expenses and other current assets consisted of the following at December 31, 2022 and 2021:

Schedule of Prepaid Expenses


	2022		2021
Research and development	$	1,377,391	$	643,917
Insurance		472,152		761,594
Active pharmaceutical ingredients		209,156		264,361
Deferred capital raise costs		100,339		-
Professional fees		61,524		-
Dues and subscriptions		37,684		-
Other		20,698		28,481
Total prepaid expenses	$	2,278,944	$	1,698,353

Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2022

Property, Plant and Equipment [Abstract]

Schedule of Property and Equipment

Property and equipment, net consists of the following at December 31, 2022 and 2021:

Schedule of Property and Equipment


	Estimated
	Useful Life
	(in years)		2022			2021
Equipment		2-7	$	2,565,997		$	2,509,126
Furniture and fixtures		7		145,754			145,754
Computer equipment		5		41,898			41,898
Leasehold improvements		5		471,505			471,505
Construction-in-process- equipment		-		1,739,699			1,643,150
Property and equipment, gross				4,964,853			4,811,433
Less: accumulated depreciation				(2,060,066	)		(1,666,055	)
Property and equipment, net			$	2,904,787		$	3,145,378

Accrued Expenses (Tables)

12 Months Ended

Dec. 31, 2022

Payables and Accruals [Abstract]

Schedule of Accrued Expenses

Accrued expenses consisted of the following at December 31, 2022 and 2021:

Schedule of Accrued Expenses


	2022		2021
Interest	$	292,339	$	-
Professional fees		314,446		71,570
Research and development		-		250,000
CIP- Equipment		-		279,730
Employee bonuses		175,625		-
Other		112,225		-
Total accrued expenses	$	894,635	$	601,300

Profits Interest Plan (Tables)

12 Months Ended

Dec. 31, 2022

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Summary of Stock Option Activity

A summary of option activity under the Plan during the years ended December 31, 2022 and 2021 was as follows:

Summary of Option Activity

						Weighted-Average	Aggregate
				Weighted-Average		Remaining	Intrinsic
	Shares			Exercise Price		Contractual Term	Value
Outstanding at January 1, 2021		-
Grants		523,285		$	6.00	9.94 years		-
Exercised		-
Forfeitures or expirations		-
Outstanding at December 31, 2021		523,285
Grants		417,632		$	1.72	9.17 years
Exercised		-
Forfeitures or expirations		(79,898	)	$	3.46
Outstanding at December 31, 2022		861,019		$	4.16	9.05 years		-
Vested and expected to vest at December 31, 2022		861,019
Exercisable at December 31, 2022		169,027

Schedule of Various Distribution Thresholds

PIUs issued and outstanding prior to the Reorganization Merger, which was also the modification date, at the various distribution thresholds were as follows:


	Distribution Threshold $ (in millions):
Year Granted	$25		$40		$75		$80		$90		$120		$160		Total
2017		4,753,000		125,200		-		-		-		-		-		4,878,200
2018		-		661,525		217,725		22,883		-		-		-		902,133
2019		-		-		-		-		377,524		458,924		-		836,448
2020		-		-		-		1,476,126		-		49,554		-		1,525,680
2021														357,539		357,539
Total		4,753,000		786,725		217,725		1,499,009		377,524		508,478		357,539		8,500,000

Equity Incentive Plan (PIU) [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Summary of Stock Option Activity

The following summarizes the activity of the Company’s Plan:

Summary of Stock Option Activity

				Distribution
	Profits Interest			Thresholds
	Units			(stated in millions)
Outstanding at January 1, 2021		8,142,461			$25-$120
Issued		357,539		$	160
Forfeited		-
Converted to common shares upon Reorganization Merger		(8,500,000	)
Outstanding at December 31, 2021		-

Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2022

Share-Based Payment Arrangement [Abstract]

Summary of Option Activity

A summary of option activity under the Plan during the years ended December 31, 2022 and 2021 was as follows:

Summary of Option Activity

						Weighted-Average	Aggregate
				Weighted-Average		Remaining	Intrinsic
	Shares			Exercise Price		Contractual Term	Value
Outstanding at January 1, 2021		-
Grants		523,285		$	6.00	9.94 years		-
Exercised		-
Forfeitures or expirations		-
Outstanding at December 31, 2021		523,285
Grants		417,632		$	1.72	9.17 years
Exercised		-
Forfeitures or expirations		(79,898	)	$	3.46
Outstanding at December 31, 2022		861,019		$	4.16	9.05 years		-
Vested and expected to vest at December 31, 2022		861,019
Exercisable at December 31, 2022		169,027

Schedule of Fair Value Assumption


	2022			2021
Risk-free interest rate		1.889	%		0.012	%
Expected term (in years)		5.98			6.25
Expected volatility		1.126			1.134
Expected dividend yield		0	%		0	%

Common Stock Purchase Warrants (Tables)

12 Months Ended

Dec. 31, 2022

Common Stock Purchase Warrants

Summary of Outstanding Warrants

The following table summarizes the Company’s outstanding warrants as of December 31, 2022 and 2021:

Summary of Outstanding Warrants

					Grant Date		Grant Date
	Number of		Exercise		Fair Value		Fair Value
	Warrants		Price		per Warrant		Total
Balance- January 1, 2021
Underwritten public offering		4,791,665	$	6.00	$	4.77	$	22,856,242
Issuance of underwriter warrants		208,333	$	7.50	$	4.64		966,665
Balance- December 31, 2021		4,999,998					$	23,822,907

Schedule of Fair Value of Warrants to Additional Paid in Capital

			Percent
	Fair		of Total			Amount
	Value		Fair Value			Allocated

Common Stock	$	25,000,000		51.2	%	$	12,800,000
Common Stock Purchase Warrants		23,822,907		48.8	%		12,200,000
Total	$	48,822,907		100	%	$	25,000,000

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

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, 2022			December 31, 2021
Federal income tax benefit at statutory rate	$	(3,712,008	)	$	(563,519	)
State income tax benefit		(977,496	)		(148,393	)
Permanent differences		11,935			44,804
Change in valuation allowance		4,733,324			713,701
Other		(55,755	)		(46,593	)
Total income tax expense	$	-		$	-

Schedule of Deferred Tax Assets and Liabilities


	December 31, 2022			December 31, 2021
Deferred income tax assets:
Current:
Research and development costs	$	343,087		$	-
Other		59,018			4,050
Non-current:
Net operating losses		3,381,215			1,201,974
Research and development costs		1,762,716			-
Unvested stock options		204,380			11,835
Patents		92,417			90,480
Right-of-use assets		63,563			49,606
Gross deferred income tax assets		5,906,396			1,357,945
Less: valuation allowance		(5,580,595	)		(847,269	)
Net deferred income tax asset		325,801			510,676

Deferred income tax liabilities:
Current:
Accrual to cash		(11,228	)		(105,075	)
Non-current
Property and equipment		(314,573	)		(405,601	)
Gross deferred income tax liabilities		(325,801	)		(510,676	)

Net deferred tax asset (liability)	$	-		$	-

Leases (Tables)

12 Months Ended

Dec. 31, 2022

Leases

Summary of Components of Lease Cost

The components of lease cost for the years ended December 31, 2022 and 2021 were as follows:

Summary of Components of Lease Cost

	2022		2021
Operating lease cost	$	338,787	$	338,787
Finance lease cost:
Amortization of right-of-use assets		10,990		409,927
Interest on lease liabilities		2,804		26,504
Total finance lease cost		13,794		436,431
Total lease cost	$	352,581	$	775,218

Summary of Lease Reported in Consolidated Balance Sheets

Amounts reported in the consolidated balance sheets as of December 31, 2022 and 2021 were as follows:

	2022			2021

Operating Leases:
Operating lease right-of-use assets	$	630,618		$	858,600

Other current liabilities		339,755			295,595
Operating lease liabilities		488,748			828,503
Total operating lease liabilities		828,503			1,124,098

Finance leases:
Property and equipment		76,928			76,928
Accumulated amortization		(44,988	)		(29,602	)
Property and equipment, net		31,940			47,326

Current installments of obligations under finance leases		16,053			15,096
Long-term portion of obligations under
finance leases		21,487			37,534
Long-term portion of obligations under finance leases		21,487			37,534
Total finance lease liabilities	$	37,540		$	52,630

Summary of Other Information Relating to Leases

Other information relating to leases as of December 31, 2022 and 2021 was as follows:

	2022			2021
Supplemental cash flow information:
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flow from operating leases	$	36,000		$	433,172
Operating cash flow from finance leases		3,698			26,504
Financing cash flow from finance leases		15,090			436,259
Reductions to ROU assets resulting from reductions to lease obligations:
Operating leases		227,981			196,245
Finance leases		10,990			409,927
Weighted average remaining lease term:
Operating leases		25 months			39 months
Finance leases		27 months			39 months
Weighted average discount rate:
Operating leases		11.62	%		11.57	%
Finance leases		6.12	%		6.12	%

Summary of Maturity of Lease Liabilities

Maturities of lease liabilities under noncancellable leases as of December 31, 2022 are as follows:

	Operating			Finance
	leases			leases
2023		414,800			17,900
2024		393,005			17,900
2025		132,580			4,475
Thereafter		-			-
Total undiscounted lease payments		940,385			40,275
Less imputed interest		(111,882	)		(2,742	)
Total lease liabilities	$	828,503		$	37,533

Net Loss Per Share (Tables)

12 Months Ended

Dec. 31, 2022

Earnings Per Share [Abstract]

Schedule of Net Loss Per Share Basic And Diluted

The following table sets forth the computation of the basic and diluted net loss per share for the year ended December 31, 2022 and 2021:

	2022			2021
Numerator:
Net loss	$	(17,676,232	)	$	(20,709,991	)
Denominator:
Weighted average common shares outstanding		11,309,412			7,413,579
Net loss per share, basic and diluted	$	(1.56	)	$	(2.79	)

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:

	2022		2021
Stock options issued under the 2021 Equity Incentive Plan		861,019		523,285
Common stock purchase warrants outstanding		4,999,998		4,999,998
Total		5,861,017		5,523,283

Nature of the Business and Liquidity (Details Narrative) - USD ($)		1 Months Ended	12 Months Ended
	Aug. 10, 2022	Jan. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Proceeds from issuance of debt	$ 5,000,000.0
Proceeds from issuance of common stock				$ 20,374,218
Wainwright [Member] \| Maximum [Member] \| Subsequent Event [Member]
Property, Plant and Equipment [Line Items]
Proceeds from issuance of common stock		$ 2,650,000

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	1 Months Ended		12 Months Ended
	Feb. 28, 2021	Apr. 30, 2020	Dec. 31, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Federal deposit insurance corporation limit			$ 250,000
Impairment of long lived assets			$ 0	$ 0
Paycheck Protection Program [Member]
Short-Term Debt [Line Items]
Proceeds from loan	$ 236,457	$ 312,500

Schedule of Prepaid Expenses (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Prepaid Expenses And Other Current Assets
Research and development	$ 1,377,391	$ 643,917
Insurance	472,152	761,594
Active pharmaceutical ingredients	209,156	264,361
Deferred capital raise costs	100,339
Professional fees	61,524
Dues and subscriptions	37,684
Other	20,698	28,481
Total prepaid expenses	$ 2,278,944	$ 1,698,353

Schedule of Property and Equipment (Details) - USD ($)	12 Months Ended
Schedule of Property and Equipment (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 4,964,853	$ 4,811,433
Less: accumulated depreciation	(2,060,066)	(1,666,055)
Property and equipment, net	2,904,787	3,145,378
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 2,565,997	2,509,126
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	$ 41,898	41,898
Property and equipment, estimated useful life	5 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 471,505	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	$ 1,739,699	$ 1,643,150

Property and Equipment (Details Narrative) - USD ($)	12 Months Ended
Property and Equipment (Details Narrative) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 394,011	$ 708,317

Schedule of Accrued Expenses (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Interest	$ 292,339
Professional fees	314,446	71,570
Research and development		250,000
CIP- Equipment		279,730
Employee bonuses	175,625
Other	112,225
Total accrued expenses	$ 894,635	$ 601,300

Related Party Notes Payable (Details Narrative) - USD ($)		12 Months Ended
	Aug. 10, 2022	Dec. 31, 2022
Issuance of debt	$ 5,000,000.0
Interest expense		$ 292,339
Werth Family Investment Associates LLC [Member]
Issuance of debt	$ 5,000,000	$ 5,000,000
Unsecured interest percentage	15.00%
Debt instrument, description	Outstanding principal and all accrued and unpaid interest are due and payable on August 8, 2025, or 120 days following written demand made by WFIA during the first five business days of a calendar quarter beginning April 1, 2023.

- Definition

Identification of the lender and information about a contractual promise to repay a short-term or long-term obligation, which includes borrowings under lines of credit, notes payable, commercial paper, bonds payable, debentures, and other contractual obligations for payment. This may include rationale for entering into the arrangement, significant terms of the arrangement, which may include amount, repayment terms, priority, collateral required, debt covenants, borrowing capacity, call features, participation rights, conversion provisions, sinking-fund requirements, voting rights, basis for conversion if convertible and remarketing provisions. The description may be provided for individual debt instruments, rational groupings of debt instruments, or by debt in total.

+ References + Details

Members’ Capital (Details Narrative) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Preferred Units Class F [Member]
Preferred Units [Line Items]
Preferred units, issued		3,243,201
Preferred Units Class F [Member] \| CTx Board [Member]
Preferred Units [Line Items]
Preferred units, authorized	6,984,985
Issuance of preferred uniits	$ 11.3
Preferred Units Class G [Member]
Preferred Units [Line Items]
Preferred units, issued		3,243,201
Preferred Units Class G [Member] \| CTx Board [Member]
Preferred Units [Line Items]
Preferred units, issued	2,998,184
Preferred units, authorized	12,000,000
Issuance of preferred uniits	$ 6.7

Summary of Stock Option Activity (Details) - Equity Incentive Plan (PIU) [Member] $ in Millions	12 Months Ended
	Dec. 31, 2021 USD ($) shares
Defined Benefit Plan Disclosure [Line Items]
Number of stock options, outstanding at Beginning balance	8,142,461
Number of stock options, issued	357,539
Distribution of Thresholds, issued \| $	$ 160
Number of stock options, Forfeited
Converted to common shares upon Reorganization Merger, shares	(8,500,000)
Number of stock options, outstanding at Ending balance
Minimum [Member]
Defined Benefit Plan Disclosure [Line Items]
Distribution of Thresholds, outstanding \| $	$ 25
Maximum [Member]
Defined Benefit Plan Disclosure [Line Items]
Distribution of Thresholds, outstanding \| $	$ 120

Schedule of Various Distribution Thresholds (Details)	12 Months Ended
Schedule of Various Distribution Thresholds (Details)	Dec. 31, 2022 USD ($)
Distribution Threshold $25 Million [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
2017	$ 4,753,000
2018
2019
2020
Total	4,753,000
Distribution Threshold $40 Million [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
2017	125,200
2018	661,525
2019
2020
Total	786,725
Distribution Threshold $75 Million [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
2017
2018	217,725
2019
2020
Total	217,725
Distribution Threshold $80 Million [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
2017
2018	22,883
2019
2020	1,476,126
Total	1,499,009
Distribution Threshold $90 Million [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
2017
2018
2019	377,524
2020
Total	377,524
Distribution Threshold $120 Million [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
2017
2018
2019	458,924
2020	49,554
Total	508,478
Distribution Threshold $160 Million [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
2017
2018
2019
2020
2021	357,539
Total	357,539
Distribution Threshold [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
2017	4,878,200
2018	902,133
2019	836,448
2020	1,525,680
2021	357,539
Total	$ 8,500,000

Profits Interest Plan (Details Narrative) - USD ($)	12 Months Ended
Profits Interest Plan (Details Narrative) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Noncash compensation expense		$ 12,738,088
Equity Incentive Plan (PIU) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock option, granted	8,500,000
Conversion of stock into common shares	1,158,008
Noncash compensation expense	$ 12,700,000
Equity Incentive Plan (PIU) [Member] \| General and Administrative Expense [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Noncash compensation expense	8,200,000
Equity Incentive Plan (PIU) [Member] \| Research and Development Expense [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Noncash compensation expense	$ 4,500,000

Stockholders’ Equity (Details Narrative) - USD ($)		12 Months Ended
Stockholders’ Equity (Details Narrative) - USD ($)	Sep. 30, 2021	Dec. 31, 2022	Dec. 31, 2021
Subsidiary, Sale of Stock [Line Items]
Common stock, shares authorized		240,000,000	240,000,000
Common stock, par value		$ 0.0001	$ 0.0001
Preferred stock, shares authorized		10,000,000	10,000,000
Preferred stock, par value		$ 0.0001	$ 0.0001
Number of shares of common stock issued		11,309,412	11,309,412
Common stock, shares outstanding		11,309,412	11,309,412
Dividend common stock shares	0.029
Aggregate common stock dividend	448,045
Reverse stock splits, description		On October 12, 2021, Cingulate effected a reverse stock split of its issued and outstanding shares of common stock at a ratio of 0.699-for-1, and on November 29, 2021, Cingulate effected a second reverse stock split of its issued and outstanding shares of common stock at a ratio of 0.64259-for-1 (the “Reverse Stock Splits”). No fractional shares of common stock were issued in connection with either of the Reverse Stock Splits, and all such fractional interests were rounded down to the nearest whole number. All share data, per share data and related information for all periods presented in the accompanying consolidated financial statements have been retrospectively adjusted to reflect the effect of the Reverse Stock Splits.
Dividend Declared [Member]
Subsidiary, Sale of Stock [Line Items]
Dividends declared		$ 0
IPO [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares of common stock issued			4,166,666
Share issued price per share			$ 6.00
Proceeds from public offering			$ 20,400,000
Reorganization Merger [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares of common stock issued		7,142,746
Common stock, shares outstanding		7,142,746

Summary of Option Activity (Details) - 2021 Equity Incentive Plan [Member] - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of stock options, outstanding at Beginning balance	523,285
Number of Shares, Granted	417,632	523,285
Weighted Average Exercise Price, Granted	$ 1.72	$ 6.00
Weighted Average Remaining Contractual Life (Years) Outstanding, Grants	9 years 2 months 1 day	9 years 11 months 8 days
Aggregate intrinsic value, Grants
Number of Shares, Exercised
Number of Shares, Forfeitures or expirations	(79,898)
Weighted Average Exercise Price, Forfeitures or expirations	$ 3.46
Number of stock options, outstanding at Ending balance	861,019	523,285
Weighted Average Exercise Price, Outstanding Ending Balance	$ 4.16
Weighted Average Remaining Contractual Life (Years) Outstanding	9 years 18 days
Aggregate intrinsic value, Outstanding Ending
Shares, Vested and expected to vest	861,019
Shares, Exercisable	169,027

Schedule of Fair Value Assumption (Details)	12 Months Ended
Schedule of Fair Value Assumption (Details)	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
Risk-free interest rate	1.889%	0.012%
Expected term (in years)	5 years 11 months 23 days	6 years 3 months
Expected volatility	1.126%	1.134%
Expected dividend yield	0.00%	0.00%

Stock-Based Compensation (Details Narrative) - USD ($)	12 Months Ended
Stock-Based Compensation (Details Narrative) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation expense	$ 800,796	$ 43,835
Expected dividend yield	0.00%	0.00%
Grant-date fair value of options		$ 5.13
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Grant-date fair value of options	$ 0.86
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Grant-date fair value of options	$ 1.16
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation expense	$ 800,796	$ 43,835
2021 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share based compensation, 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.
Unrecognized compensation cost	$ 2,089,509	$ 2,637,895
Expected to be recognized, term	4 years
2021 Equity Incentive Plan [Member] \| Common Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares common stock options	1,066,791
2021 Equity Incentive Plan [Member] \| Equity Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares common stock options	1,927,810

Summary of Outstanding Warrants (Details)	12 Months Ended
Summary of Outstanding Warrants (Details)	Dec. 31, 2022 USD ($) $ / shares shares
Common Stock Purchase Warrants
Number of warrants underwritten public offering \| shares	4,791,665
Exercise price of warrants underwritten public offering	$ 6.00
Grant date fair value per warrant underwritten public offering	$ 4.77
Grant date fair value underwritten public offering \| $	$ 22,856,242
Number of warrants issuance of underwriter warrants \| shares	208,333
Exercise price of warrants issuance of underwriter warrants	$ 7.50
Exercise price of warrants issuance of underwriter warrants	$ 4.64
Grant date fair value issuance of underwriter warrants \| $	$ 966,665
Number of warrants, ending balance \| shares	4,999,998
Grant date fair value, ending balance \| $	$ 23,822,907

Schedule of Fair Value of Warrants to Additional Paid in Capital (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)
Fair value, Total	$ 48,822,907
Percent of Total Fair Value, Total	100.00%
Amount Allocated, Total	$ 25,000,000
Common Stock [Member]
Fair value, Total	$ 25,000,000
Percent of Total Fair Value, Total	51.20%
Amount Allocated, Total	$ 12,800,000
Common Stock Purchase Warrants [Member]
Fair value, Total	$ 23,822,907
Percent of Total Fair Value, Total	48.80%
Amount Allocated, Total	$ 12,200,000

Common Stock Purchase Warrants (Details Narrative)	12 Months Ended
Common Stock Purchase Warrants (Details Narrative)	Dec. 31, 2022 $ / shares shares	Dec. 31, 2021
Warrants exercisable, description	warrants are exercisable from December 10, 2021 through December 10, 2026.
Expected life	5 years 11 months 23 days	6 years 3 months
IPO [Member]
Purchase of warrants shares \| shares	208,333
Purchase of warrants price per share \| $ / shares	$ 7.50
Warrants exercisable, description	warrants are exercisable from June 7, 2022 through December 10, 2026.
Warrant [Member]
Purchase of warrants shares \| shares	4,791,665
Purchase of warrants price per share \| $ / shares	$ 6.00
Warrant [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Warrants measurement input	0.0082
Warrant [Member] \| Measurement Input, Expected Term [Member]
Expected life	5 years
Warrant [Member] \| Measurement Input, Price Volatility [Member]
Warrants measurement input	1.24
Warrant [Member] \| IPO [Member]
Purchase of warrants shares \| shares	4,166,666
Purchase of warrants price per share \| $ / shares	$ 6.00
Warrant [Member] \| Over-Allotment Option [Member]
Purchase of warrants shares \| shares	624,999
Purchase of warrants price per share \| $ / shares	$ 0.001

Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Federal income tax benefit at statutory rate	$ (3,712,008)	$ (563,519)
State income tax benefit	(977,496)	(148,393)
Permanent differences	11,935	44,804
Change in valuation allowance	4,733,324	713,701
Other	(55,755)	(46,593)
Total income tax expense

- Definition

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

+ References + Details

Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Research and development costs	$ 343,087
Other	59,018	4,050
Net operating losses	3,381,215	1,201,974
Research and development costs	1,762,716
Unvested stock options	204,380	11,835
Patents	92,417	90,480
Right-of-use assets	63,563	49,606
Gross deferred income tax assets	5,906,396	1,357,945
Less: valuation allowance	(5,580,595)	(847,269)
Net deferred income tax asset	325,801	510,676
Accrual to cash	(11,228)	(105,075)
Property and equipment	(314,573)	(405,601)
Gross deferred income tax liabilities	(325,801)	(510,676)
Net deferred tax asset (liability)

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
Income Taxes (Details Narrative) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Deferred income tax expense benefit	$ 0	$ 0
Valuation allowance	$ 5,580,595	$ 847,269

Summary of Components of Lease Cost (Details) - USD ($)	12 Months Ended
Summary of Components of Lease Cost (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Leases
Operating lease cost	$ 338,787	$ 338,787
Amortization of right-of-use assets	10,990	409,927
Interest on lease liabilities	2,804	26,504
Total finance lease cost	13,794	436,431
Total lease cost	$ 352,581	$ 775,218

Summary of Lease Reported in Consolidated Balance Sheets (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Leases
Operating lease right-of-use assets	$ 630,618	$ 858,600
Other current liabilities	339,755	295,595
Operating lease liabilities	488,748	828,503
Total operating lease liabilities	828,503	1,124,098
Property and equipment	76,928	76,928
Accumulated amortization	(44,988)	(29,602)
Property and equipment, net	31,940	47,326
Current installments of obligations under finance leases	16,053	15,096
Long-term portion of obligations under finance leases	21,487	37,534
Total finance lease liabilities	$ 37,540	$ 52,630

Summary of Other Information Relating to Leases (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Leases
Operating cash flow from operating leases	$ 36,000	$ 433,172
Operating cash flow from finance leases	3,698	26,504
Financing cash flow from finance leases	15,090	436,259
Reductions to ROU assets resulting from reductions to lease obligations: Operating leases	227,981	196,245
Reductions to ROU assets resulting from reductions to lease obligations: Finance leases	$ 10,990	$ 409,927
Weighted average remaining lease term: Operating leases	25 months	39 months
Weighted average remaining lease term: Finance leases	27 months	39 months
Weighted average discount rate: operating leases	11.62%	11.57%
Weighted average discount rate: Finance leases	6.12%	6.12%

Summary of Maturity of Lease Liabilities (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Lessee, Lease, Description [Line Items]
Total lease liabilities	$ 828,503	$ 1,124,098
Total lease liabilities	37,540	$ 52,630
Operating Lease [Member]
Lessee, Lease, Description [Line Items]
2023	414,800
2024	393,005
2025	132,580
Thereafter
Total undiscounted lease payments	940,385
Less imputed interest	(111,882)
Total lease liabilities	828,503
Finance Leases [Member]
Lessee, Lease, Description [Line Items]
2023	17,900
2024	17,900
2025	4,475
Thereafter
Total undiscounted lease payments	40,275
Less imputed interest	(2,742)
Total lease liabilities	$ 37,533

Leases (Details Narrative) - USD ($)	1 Months Ended			12 Months Ended
Leases (Details Narrative) - USD ($)	Apr. 30, 2020	Dec. 31, 2019	Jun. 30, 2019	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2018	Jan. 31, 2021
Lessee, Lease, Description [Line Items]
Rent expense per month	$ 1,491	$ 37,072				$ 61,786
Operating lease extended term		this lease was extended for a period of twenty-four months with a monthly lease payment of $37,072.
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 rat, 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]
Lease term							3 years
Rent expense per month				$ 3,000	$ 3,000

Schedule of Net Loss Per Share Basic And Diluted (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Earnings Per Share [Abstract]
Net loss	$ (17,676,232)	$ (20,709,991)
Weighted average common shares outstanding	11,309,412	7,413,579
Net loss per share, basic and diluted	$ (1.56)	$ (2.79)

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 40
-Section 65
-Paragraph 1
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Section 50
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

- Definition

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

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+ Details

Schedule of Potentially Dilutive Securities (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	5,861,017	5,523,283
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	861,019	523,285
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	4,999,998	4,999,998

License Agreement (Details Narrative) - Licensing Agreements [Member] - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
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 [Memer]
Indefinite-Lived Intangible Assets [Line Items]
Milestone payment	$ 250,000
CTx-1301 [Member]
Indefinite-Lived Intangible Assets [Line Items]
Accrued milestone payment		$ 250,000

Related Party Transactions (Details Narrative) - USD ($)		12 Months Ended
	Aug. 10, 2022	Dec. 31, 2022	Dec. 31, 2021
Related Party Transaction [Line Items]
Due to related party on lease		$ 0	$ 0
Issuance of debt	$ 5,000,000.0
Interest expense		292,339
Accrued interest		292,339
Werth Family Investment Associates LLC [Member]
Related Party Transaction [Line Items]
Issuance of debt	$ 5,000,000	5,000,000
Office Facilities Space [Member]
Related Party Transaction [Line Items]
Annual rental expense		$ 36,000	36,000
IPO [Member] \| Laidlaw and Company UKLtd [Member]
Related Party Transaction [Line Items]
Payments of discounts and commissions			$ 500,000

Subsequent Events (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
Subsequent Events (Details Narrative) - USD ($)	Jan. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Subsequent Event [Line Items]
Proceeds from issuance of common stock			$ 20,374,218
Wainwright [Member] \| Subsequent Event [Member] \| Common Stock [Member]
Subsequent Event [Line Items]
Sale of stock commission percent	3.00%
Wainwright [Member] \| Maximum [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Proceeds from issuance of common stock	$ 2,650,000