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Reverse Stock Split (Details Narrative) - $ / shares	Nov. 30, 2023	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Subsequent Event [Line Items]
Common Stock, Par or Stated Value Per Share		$ 0.0001	$ 0.0001	$ 0.0001
Subsequent Event [Member]
Subsequent Event [Line Items]
Common Stock, Par or Stated Value Per Share	$ 0.0001

Stockholders’ Equity	9 Months Ended	12 Months Ended
Sep. 30, 2023	Dec. 31, 2022
Equity [Abstract]
Stockholders’ Equity	(8) 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 September 30, 2023, and December 31, 2022, of which 868,940 and 565,470 shares of common stock were issued and outstanding as of September 30, 2023 and December 31, 2022, respectively. The Company has not issued any shares of preferred stock. The holders of common stock are entitled to one vote for each share of common stock. In the event of any voluntary or involuntary liquidation, dissolution or winding up of the Company, after the payment or provision for payment of all debts and liabilities of the Company, the holders of common stock shall be entitled to share in the remaining assets of the Company available for distribution, if any. Holders of the shares of common stock are entitled to dividends when, as and if declared by the Board of Directors.	(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 565,470 shares of common stock were issued and outstanding. The Company has not issued any shares of preferred stock. 357,137 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. 208,333 shares of common stock were issued at a price to the public of $120.00 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 0.0015 shares of common stock for each share of common stock outstanding (the “Stock Dividend”), or an aggregate of 22,402 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 0.0350-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 0.0321-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, and subsequently adjusted for the Reverse Stock Split, described in Note 1.

Stockholders’ Equity

9 Months Ended

12 Months Ended

Sep. 30, 2023

Dec. 31, 2022

Equity [Abstract]

Stockholders’ Equity

(8) 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 September 30, 2023, and December 31, 2022, of which 868,940 and 565,470 shares of common stock were issued and outstanding as of September 30, 2023 and December 31, 2022, respectively. The Company has not issued any shares of preferred stock.

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

(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 565,470 shares of common stock were issued and outstanding. The Company has not issued any shares of preferred stock.

357,137 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.

208,333 shares of common stock were issued at a price to the public of $120.00 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.

Stock Dividend

On September 30, 2021, the Company effected a stock dividend of 0.0015 shares of common stock for each share of common stock outstanding (the “Stock Dividend”), or an aggregate of 22,402 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 0.0350-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 0.0321-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, and subsequently adjusted for the Reverse Stock Split, described in Note 1.

- Definition

The entire disclosure for equity.

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+ Details

Sale of Securities (Details Narrative) - USD ($)					1 Months Ended		3 Months Ended		9 Months Ended		12 Months Ended
Sale of Securities (Details Narrative) - USD ($)	Sep. 30, 2023	Sep. 11, 2023	Sep. 08, 2023	Aug. 11, 2023	Apr. 30, 2023	Jan. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Gross proceeds		$ 3,999,480
Class of Warrant or Right, Outstanding	1,388,879						1,388,879		1,388,879		250,000
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 0.002
Debt Instrument, Description	The September 2023 Offering closed on September 13, 2023. The Pre-Funded Warrants are exercisable at any time after the date of issuance and have no expiration date. The holder of Pre-Funded Warrants may not exercise the warrants if the holder, together with its affiliates, would beneficially own more than 4.99% (or, at the election of the holder, 9.99%) of the number of shares of common stock outstanding immediately after giving effect to such exercise.		The WFIA Pre-Funded Warrants have no expiration date and are exercisable immediately at an exercise price of
Payments for Other Fees		$ 688,929
Proceeds from issuance of common stock and pre-funded common stock purchase warrants, net of fees				$ 3,300,000					$ 6,151,288			$ 20,374,218
Stock Issued During Period, Value, New Issues							$ 1,621,939	$ 218,798				$ 20,374,218
Purchase Agreement [Member] \| Maximum [Member]
Proceeds from issuance of common stock and pre-funded common stock purchase warrants, net of fees					$ 12,000,000
ATM Agreement [Member] \| H.C. Wain Wright and Co LLC [Member]
Proceeds from issuance of common stock and pre-funded common stock purchase warrants, net of fees							$ 1,595,429		$ 1,696,407
Sale of stock							76,943		82,410
Sale of stock commission percent						3.00%
ATM Agreement [Member] \| Maximum [Member] \| H.C. Wain Wright and Co LLC [Member]
Proceeds from issuance of common stock and pre-funded common stock purchase warrants, net of fees						$ 4,970,000
Series A Warrant [Member]
Class of Warrant or Right, Outstanding		86,000
[custom:ClassOfWarrantOrRightFairValuePerWarrants-0]		$ 11.55
Series B Warrant [Member]
Class of Warrant or Right, Outstanding	260,261						260,261		260,261
[custom:ClassOfWarrantOrRightFairValuePerWarrants-0]	$ 11.55						$ 11.55		$ 11.55
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 11.55	$ 0.0002					$ 11.55		$ 11.55
WFIA Pre Funded Warrants [Member]
Class of Warrant or Right, Outstanding			341,912
Common Stock [Member]
New shares , issued							88,943	37,369				208,333
Stock Issued During Period, Value, New Issues							$ 9	$ 4				$ 21
Common Stock [Member] \| Purchase Agreement [Member]
New shares , issued					18,402
Proceeds from issuance of common stock and pre-funded common stock purchase warrants, net of fees							$ 196,167		$ 450,427
Issuance of common stock					225,000
Stock Issued During Period, Value, New Issues					$ 400,409
Sale of stock							12,000		25,500
Private Placement [Member]
Proceeds from issuance of common stock and pre-funded common stock purchase warrants, net of fees				$ 1,000,000
Private Placement [Member] \| Common Stock [Member]
New shares , issued				91,158
Share price				$ 10.97
Gross proceeds				$ 1.0

Schedule of Net Loss Per Share Basic and Diluted (Details) - USD ($)	3 Months Ended						9 Months Ended		12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Sale Of Securities
Net loss	$ (5,979,054)	$ (6,616,309)	$ (4,004,887)	$ (4,027,247)	$ (4,040,447)	$ (5,003,511)	$ (16,600,250)	$ (13,071,205)	$ (17,676,232)	$ (20,709,991)
Weighted average number of shares used in computing net loss per share of common stock, basic	988,333			565,470			714,397	565,470	565,470	370,679
Weighted average number of shares used in computing net loss per share of common stock, diluted	988,333			565,470			714,397	565,470	565,470	370,679
Net loss per share of common stock, basic	$ (6.05)			$ (7.12)			$ (23.24)	$ (23.12)	$ (31.26)	$ (55.87)
Net loss per share of common stock, diluted	$ (6.05)			$ (7.12)			$ (23.24)	$ (23.12)	$ (31.26)	$ (55.87)

- Definition

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

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- Definition

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

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-URI https://asc.fasb.org//1943274/2147482689/260-10-45-7

+ Details

- Definition

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

+ References

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+ Details

Summary of Stock Option Activity (Details) - Equity Incentive Plan [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

Property and Equipment (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
Property and Equipment (Details Narrative) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 154,663	$ 101,429	$ 410,593	$ 304,287	$ 394,011	$ 708,317

Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Research and development costs	$ 723,577	$ 343,087
Other	59,126	59,018	4,050
Net operating losses	5,862,906	3,381,215	1,201,974
Research and development costs	3,645,038	1,762,716
Research and development tax credit	756,122
Unvested stock options	405,739	204,380	11,835
Patents	99,118	92,417	90,480
Right-of-use assets	45,265	63,563	49,606
Gross deferred income tax assets	11,596,891	5,906,396	1,357,945
Less: valuation allowance	(10,988,821)	(5,580,595)	(847,269)
Net deferred income tax asset	608,070	325,801	510,676
Accrual to cash		(11,228)	(105,075)
Property and equipment	(608,070)	(314,573)	(405,601)
Gross deferred income tax liabilities	(608,070)	(325,801)	(510,676)
Net deferred tax asset (liability)

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

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	240,000,000	240,000,000	240,000,000
Common stock, shares issued	868,940	565,470	565,470
Common stock, shares outstanding	868,940	565,470	565,470
Preferred stock, par value	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000	10,000,000
Preferred stock, shares issued	0	0	0
Preferred stock, shares outstanding	0	0	0

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Operating expenses:
Research and development	$ 3,923,852	$ 2,123,114	$ 10,508,395	$ 7,063,626	$ 8,995,280	$ 8,410,489
General and administrative	1,825,822	1,845,248	5,453,643	5,963,067	8,506,438	12,268,909
Operating loss	(5,749,674)	(3,968,362)	(15,962,038)	(13,026,693)	(17,501,718)	(20,679,398)
Interest and other income (expense), net	(229,380)	(58,885)	(638,212)	(44,512)	(174,514)	(30,593)
Loss before income taxes	(5,979,054)	(4,027,247)	(16,600,250)	(13,071,205)	(17,676,232)	(20,709,991)
Income tax benefit (expense)
Net loss	(5,979,054)	(4,027,247)	(16,600,250)	(13,071,205)	$ (17,676,232)	$ (20,709,991)
Other comprehensive income (loss):
Change in unrealized loss on short-term investments		3,249		(166)
Comprehensive loss	$ (5,979,054)	$ (4,023,998)	$ (16,600,250)	$ (13,071,371)
Net loss per share of common stock, basic	$ (6.05)	$ (7.12)	$ (23.24)	$ (23.12)	$ (31.26)	$ (55.87)
Net loss per share of common stock, diluted	$ (6.05)	$ (7.12)	$ (23.24)	$ (23.12)	$ (31.26)	$ (55.87)
Weighted average number of shares used in computing net loss per share of common stock, basic	988,333	565,470	714,397	565,470	565,470	370,679
Weighted average number of shares used in computing net loss per share of common stock, diluted	988,333	565,470	714,397	565,470	565,470	370,679

Related Party Transactions (Details Narrative) - USD ($)				1 Months Ended		3 Months Ended			9 Months Ended		12 Months Ended
	Sep. 11, 2023	Aug. 11, 2023	Aug. 10, 2022	May 31, 2023	Aug. 31, 2022	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	May 09, 2023
Related Party Transaction [Line Items]
Issuance of debt			$ 5,000,000.0	$ 3,000,000.0	$ 5,000,000.0
Interest expense						$ 237,500		$ 104,838	$ 677,500	$ 104,838	$ 292,339
Accrued interest											292,339
Principal amount				$ 8,000,000.0		3,000,000.0			3,000,000.0		5,000,000.0		$ 8,000,000.0
Accrued interest						$ 157,339			157,339		292,339
Gross proceeds	$ 3,999,480
Common Stock [Member]
Related Party Transaction [Line Items]
New shares , issued						88,943	37,369					208,333
Debt [Member]
Related Party Transaction [Line Items]
Principal amount													$ 5,000,000.0
Werth Family Investment Associates LLC [Member]
Related Party Transaction [Line Items]
Issuance of debt			$ 5,000,000		$ 5,000,000.0				3,000,000.0		5,000,000
Office Facilities Space [Member]
Related Party Transaction [Line Items]
Annual rental expense											36,000	$ 36,000
Related Party [Member]
Related Party Transaction [Line Items]
Due to related party on lease											$ 0	0
Rental expense						$ 9,000		$ 9,000	$ 27,000	$ 27,000
IPO [Member] \| Laidlaw And Company U K Ltd [Member]
Related Party Transaction [Line Items]
Payments of discounts and commissions												$ 500,000
Private Placement [Member] \| Common Stock [Member]
Related Party Transaction [Line Items]
New shares , issued		91,158
Share price		$ 10.97
Gross proceeds		$ 1.0

Related Party Note Payable

9 Months Ended

12 Months Ended

Sep. 30, 2023

Dec. 31, 2022

Related Party Note Payable

Related Party Note Payable

(7) Related Party Note Payable

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

On September 8, 2023, the Company and CTx entered into a Note Conversion Agreement (Note Conversion Agreement) with WFIA, pursuant to which WFIA agreed to convert the original principal amount of $5.0 million under the note plus all accrued interest on the original principal, or $5,812,500, by issuing pre-funded warrants (WFIA Pre-Funded Warrants) to purchase 341,912 shares of the Company’s common stock at a conversion price per WFIA Pre-Funded Warrant of $17.00. The closing price of the Company’s common stock on Nasdaq on September 8, 2023, was $11.55 per share. The WFIA Pre-Funded Warrants have no expiration date and are exercisable immediately at an exercise price of $0.002 per share, to the extent that after giving effect to such exercise, WFIA and its affiliates would beneficially own, for purposes of Section 13(d) of the Securities Exchange Act of 1934, as amended (Exchange Act), no more than 19.99% of the outstanding shares of common stock of the Company.

The Company considered ASC 470-60, Troubled Debt Restructurings by Debtors, in accounting for this debt conversion. The difference between the fair value of the pre-funded warrants issued and the carrying value of the debt settled in the transaction was recognized as a capital contribution of $1,862,735 in the Statement of Stockholders’ Equity.

The remaining outstanding principal of the note of $3.0 million 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. WFIA has not demanded payment on the note. 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 September 30, 2023 and December 31, 2022, $3.0 million and $5.0 million, respectively, of principal were outstanding on the note.

During the three months ended September 30, 2023, the Company recognized $237,500 of interest expense relating to the note. During the nine months ended September 30, 2023, the Company recognized $677,500 of interest expense relating to the note. All interest expense relating to the note is included in accrued expenses on the consolidated balance sheet.

(7) Related Party Notes Payable

Related Party Note 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.

Consolidated Balance Sheets - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 1,986,313	$ 5,356,276	$ 16,492,745
Short-term investments			933
Miscellaneous receivables	5,836	234,432	690,248
Prepaid expenses and other current assets	910,286	2,278,944	1,698,353
Total current assets	2,902,435	7,869,652	18,882,279
Property and equipment, net	2,531,330	2,904,787	3,145,378
Operating lease right-of-use assets	436,493	630,618	858,600
Total assets	5,870,258	11,405,057	22,886,257
Current liabilities:
Accounts payable	1,670,436	762,357	264,687
Accrued expenses	692,008	894,635	601,300
Note payable	3,000,000	5,000,000
Finance lease liability, current	16,805	16,053	15,096
Operating lease liability, current	353,183	339,755	295,595
Total current liabilities	5,732,432	7,012,800	1,176,678
Long-term liabilities:
Finance lease liability, net of current	8,792	21,487	37,534
Operating lease liability, net of current	225,368	488,748	828,503
Total long-term liabilities	234,160	510,235	866,037
Total liabilities	5,966,592	7,523,035	2,042,715
Stockholders’ Equity
Common Stock, $0.0001 par value; 240,000,000 shares authorized and 868,940 and 565,470 shares issued and outstanding as of September 30, 2023 and December 31, 2022, respectively	88	57	57
Preferred Stock, $0.0001 par value; 10,000,000 shares authorized and 0 shares issued and outstanding as of September 30, 2023 and December 31, 2022
Additional Paid-in-Capital	85,912,324	73,290,461	72,575,584
Accumulated other comprehensive income			165
Accumulated deficit	(86,008,746)	(69,408,496)	(51,732,264)
Total stockholders’ equity	(96,334)	3,882,022	20,843,542
Total liabilities and stockholders’ equity	$ 5,870,258	$ 11,405,057	$ 22,886,257

Prepaid Expenses (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2023

Dec. 31, 2022

Prepaid Expenses

Schedule of Prepaid Expenses

Prepaid expenses consisted of the following at September 30, 2023 and December 31, 2022:

Schedule of Prepaid Expenses

	September 30,		December 31,
	2023		2022
Research and development	$	413,431	$	1,377,391
Insurance		339,676		472,152
Active pharmaceutical ingredients		77,422		209,156
Deferred capital raise costs		-		100,339
Professional fees		20,775		61,524
Dues and subscriptions		38,284		37,684
Other		20,698		20,698
Total prepaid expenses	$	910,286	$	2,278,944

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

Common Stock Purchase Warrants (Details Narrative)	9 Months Ended	12 Months Ended
Common Stock Purchase Warrants (Details Narrative)	Sep. 30, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021	Sep. 11, 2023 $ / shares shares	Sep. 08, 2023 $ / shares
Warrant exercise price \| $ / shares					$ 0.002
Warrants exercisable, description		warrants are exercisable from December 10, 2021 through December 10, 2026.
Expected life	5 years 10 months 24 days	5 years 11 months 23 days	6 years 3 months
Number of warrants	1,388,879	250,000
Issuance Date Fair Value Total \| $	$ 38,018,839	$ 23,822,907
Warrants measurement input	1.27%	1.126%	1.134%
Series A Warrant [Member]
Purchase of warrants shares	346,261
Expected life	5 years
Number of warrants				86,000
Series B Warrant [Member]
Purchase of warrants shares	173,131
Warrant exercise price \| $ / shares	$ 11.55			$ 0.0002
Expected life	2 years
Number of warrants	260,261
Pre-funded Warrants [Member]
Number of warrants	260,260
Issuance Date Fair Value Total \| $	$ 3,006,008
Placement Agent Warrants [Member]
Warrant exercise price \| $ / shares	$ 11.55
Expected life	5 years
Number of warrants	17,313
IPO [Member]
Purchase of warrants shares		10,417
Warrant exercise price \| $ / shares		$ 150.00
Warrants exercisable, description		warrants are exercisable from June 7, 2022 through December 10, 2026.
Warrant [Member]
Purchase of warrants shares	346,261	239,583
Warrant exercise price \| $ / shares		$ 120.00
Warrant [Member] \| Series A Warrant [Member]
Warrants measurement input	129.00%
Warrant [Member] \| Series B Warrant [Member]
Warrants measurement input	132.00%
Warrant [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Warrants measurement input		0.0082
Warrant [Member] \| Measurement Input, Risk Free Interest Rate [Member] \| Series A Warrant [Member]
Warrants measurement input	0.045
Warrant [Member] \| Measurement Input, Risk Free Interest Rate [Member] \| Series B Warrant [Member]
Warrants measurement input	0.053
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		208,333
Warrant exercise price \| $ / shares		$ 120.00
Warrant [Member] \| Over-Allotment Option [Member]
Purchase of warrants shares		31,250
Warrant exercise price \| $ / shares		$ 0.001

Nature of the Business and Liquidity

9 Months Ended

12 Months Ended

Sep. 30, 2023

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 completed its first Phase 3 clinical trial for CTx-1301 with two additional Phase 3 trials in process. 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.

The consolidated financial statements and notes for the periods ended September 30, 2023 and 2022, 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 initial public offering, which was completed in December 2021, provided approximately $20.4 million in net proceeds. In addition, the Company received proceeds of $5.0 million from a promissory note in August 2022 and an additional $3.0 million when the promissory note was amended and restated in May 2023, a portion of which was subsequently converted to equity, as further described in Note 7. The Company has utilized its At-the-Market Agreement with H.C. Wainwright and Purchase Agreement with Lincoln Park Capital LLC in 2023, providing a total of approximately $2.1 million in net proceeds through September 30, 2023. Additional capital raised in the third quarter of 2023 included the issuance and sale of common stock and pre-funded common stock warrants in connection with a public offering, which provided approximately $3.3 million in net proceeds and the issuance and sale of common stock in connection with a $1 million private placement, as further described in Note 9. However, the Company will need additional funding for operations and development. Management is evaluating various strategies to obtain additional funding, which may include additional offerings of equity, issuance of debt, or other capital sources, including potential collaborations with other companies or other strategic transactions. Successful implementation of these plans involves both the Company’s efforts and factors that are outside its control, such as market factors and FDA approval of product candidates. The Company can give no assurance that its plans will be effectively implemented in such a way that they will sufficiently alleviate or mitigate the conditions and events noted above, which results in substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the financial statements are issued. The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The consolidated financial statements do not reflect any adjustments that might result from the outcome of this uncertainty.

(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.

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.

Property and Equipment (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2023

Dec. 31, 2022

Property, Plant and Equipment [Abstract]

Schedule of Property and Equipment

Property and equipment, net consisted of the following at September 30, 2023 and December 31, 2022:

Schedule of Property and Equipment


	Estimated
	Useful Life		September 30,			December 31,
	(in years)		2023			2022
Equipment		2-7	$	4,342,832		$	2,565,997
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
Property and equipment, gross				5,001,989			4,964,853
Less: accumulated depreciation				(2,470,659	)		(2,060,066	)
Property and equipment, net			$	2,531,330		$	2,904,787

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)

9 Months Ended

12 Months Ended

Sep. 30, 2023

Dec. 31, 2022

Payables and Accruals [Abstract]

Schedule of Accrued Expenses

Accrued expenses consisted of the following at September 30, 2023 and December 31, 2022:

Schedule of Accrued Expenses

	September 30,		December 31,
	2023		2022
Interest	$	157,339	$	292,339
Research and development		253,524		-
Professional fees		15,000		314,446
Employee bonuses		175,625		175,625
Active pharmaceutical ingredients		62,393		-
Other		28,127		112,225
Accrued expenses	$	692,008	$	894,635

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		-
Active pharmaceutical ingredients
Other		112,225		-
Total accrued expenses	$	894,635	$	601,300

Prepaid Expenses

9 Months Ended

12 Months Ended

Sep. 30, 2023

Dec. 31, 2022

Prepaid Expenses

Prepaid Expenses

(3) Prepaid Expenses

Prepaid expenses consisted of the following at September 30, 2023 and December 31, 2022:

Schedule of Prepaid Expenses

	September 30,		December 31,
	2023		2022
Research and development	$	413,431	$	1,377,391
Insurance		339,676		472,152
Active pharmaceutical ingredients		77,422		209,156
Deferred capital raise costs		-		100,339
Professional fees		20,775		61,524
Dues and subscriptions		38,284		37,684
Other		20,698		20,698
Total prepaid expenses	$	910,286	$	2,278,944

(3) Prepaid Expenses and Other Current Assets

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

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
Income Taxes (Details Narrative) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Deferred income tax expense benefit	$ 0	$ 0
Valuation allowance	$ 5,580,595	$ 847,269	$ 10,988,821

Common Stock Purchase Warrants (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2023

Dec. 31, 2022

Common Stock Purchase Warrants

Schedule of Warrants and Rights Outstanding

					Issuance Date		Issuance Date
	Number of		Exercise		Fair Value		Fair Value
	Warrants		Price		per Warrant		Total
December 2021 Initial Public Offering		239,584	$	120.00	$	95.3997	$	22,856,242
December 2021 Underwriter Warrants		10,417	$	150.00	$	92.7969		966,665
September 2023 WFIA Pre-funded Warrants		341,912	$	0.0001	$	16.9999		5,812,500
September 2023 Public Offering Pre-funded Warrants		260,261	$	0.0001	$	11.5460		3,006,008
September 2023 Public Offering Series A Warrants		346,261	$	11.60	$	10.7999		3,739,612
September 2023 Public Offering Series B Warrants		173,131	$	11.60	$	8.3999		1,454,294
September 2023 Placement Agent Warrants		17,313	$	14.40	$	10.6000		183,518
Balance- September 30, 2023		1,388,879					$	38,018,839

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		239,583	$	120.00	$	95.4000993	$	22,856,242
Issuance of underwriter warrants		10,417	$	150.00	$	92.7968705		966,665
Balance- December 31, 2021		250,000					$	23,822,907

Fair Value of the Warrants to Additional Paid in Capital

			Percent
	Fair		of Total			Amount
	Value		Fair Value			Allocated

Common Stock and Pre-Funded Warrants	$	3,999,480		42.7	%	$	1,707,778
Series A, B and Placement Agent Warrants		5,377,424		57.3	%		2,291,702
Total	$	9,376,904		100	%	$	3,999,480

			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

Related Party Transactions

9 Months Ended

12 Months Ended

Sep. 30, 2023

Dec. 31, 2022

Related Party Transactions

(15) Related Party Transactions

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 $27,000 for both the nine months ended September 30, 2023 and 2022 and $9,000 for both the three months ended September 30, 2023 and 2022, which approximates fair value. As of September 30, 2023 and December 31, 2022, the Company had no outstanding amounts payable under this lease.

A member of the Company’s Board of Directors, Peter Werth, is the manager of WFIA, the entity which provided $8.0 million in debt financing to the Company, $5.0 million of which was converted to equity in September 2023, as described in Note 7. The remaining principal balance of $3.0 million was outstanding as of September 30, 2023 and the initial principal balance of $5.0 million was outstanding as of December 31, 2022. Interest expense of $237,500 and $104,838 was recognized during the three months ended September 30, 2023 and September 30, 2022, respectively. Interest expense of $677,500 and $104,838 was recognized during the nine months ended September 30, 2023 and September 30, 2022, respectively. $157,339 and $292,339 of accrued interest relating to this note was outstanding as of September 30, 2023 and December 31, 2022.

On August 11, 2023, the Company entered into a Securities Purchase Agreement with WFIA and issued, in a private placement priced at the market under Nasdaq rules, 91,158 shares of its common stock at a purchase price per share of $10.97, resulting in gross proceeds to the Company of approximately $1.0 million.

(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.

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.

- Definition

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

+ References

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

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

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

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

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

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

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

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

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

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

+ Details

Schedule of Accrued Expenses (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Interest	$ 157,339	$ 292,339
Professional fees	15,000	314,446	71,570
Research and development	253,524		250,000
CIP- Equipment			279,730
Employee bonuses	175,625	175,625
Active pharmaceutical ingredients	62,393
Other	28,127	112,225
Accrued expenses	$ 692,008	$ 894,635	$ 601,300

Schedule of Potentially Dilutive Securities (Details) - shares	9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	859,351	294,190	293,060	276,164
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	72,647	44,190	43,060	26,164
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	786,704	250,000	250,000	250,000

Schedule of Prepaid Expenses (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Prepaid Expenses
Research and development	$ 413,431	$ 1,377,391	$ 643,917
Insurance	339,676	472,152	761,594
Active pharmaceutical ingredients	77,422	209,156	264,361
Deferred capital raise costs		100,339
Professional fees	20,775	61,524
Dues and subscriptions	38,284	37,684
Other	20,698	20,698	28,481
Total prepaid expenses	$ 910,286	$ 2,278,944	$ 1,698,353

Contingencies

9 Months Ended

12 Months Ended

Sep. 30, 2023

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 consolidated financial statements.

(6) Contingencies

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

Subsequent Events (Details Narrative) - USD ($)		1 Months Ended	9 Months Ended		12 Months Ended
Subsequent Events (Details Narrative) - USD ($)	Aug. 11, 2023	Jan. 31, 2023	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Subsequent Event [Line Items]
Proceeds from issuance of common stock	$ 3,300,000		$ 6,151,288			$ 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

Related Party Note Payable (Details Narrative) - USD ($)				1 Months Ended		3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 08, 2023	Aug. 10, 2022	May 31, 2023	Aug. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Aug. 09, 2023	May 09, 2023
Issuance of debt			$ 5,000,000.0	$ 3,000,000.0	$ 5,000,000.0
Debt instrument, description	The September 2023 Offering closed on September 13, 2023. The Pre-Funded Warrants are exercisable at any time after the date of issuance and have no expiration date. The holder of Pre-Funded Warrants may not exercise the warrants if the holder, together with its affiliates, would beneficially own more than 4.99% (or, at the election of the holder, 9.99%) of the number of shares of common stock outstanding immediately after giving effect to such exercise.	The WFIA Pre-Funded Warrants have no expiration date and are exercisable immediately at an exercise price of
Interest expense						$ 237,500	$ 104,838	$ 677,500	$ 104,838	$ 292,339
Issuance of debt				3,000,000.0
Debt principal amount	$ 3,000,000.0			$ 8,000,000.0		3,000,000.0		3,000,000.0		5,000,000.0		$ 8,000,000.0
Warrants and Rights Outstanding	$ 38,018,839					$ 38,018,839		$ 38,018,839		$ 23,822,907
Class of Warrant or Right, Outstanding	1,388,879					1,388,879		1,388,879		250,000
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 0.002
Capital contribution						$ 1,862,735		$ 1,862,735
WFIA Pre Funded Warrants [Member]
Class of Warrant or Right, Outstanding		341,912
WFIA Pre Funded Warrants [Member] \| Note Conversion Agreement Axis [Member]
Debt principal amount		$ 5,000,000.0
Warrants and Rights Outstanding		$ 5,812,500
Class of Warrant or Right, Outstanding		341,912
[custom:ClassOfWarrantOrRightFairValuePerWarrants-0]		$ 17.00
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 11.55
Werth Family Investment Associates LLC [Member]
Issuance of debt			$ 5,000,000		$ 5,000,000.0			$ 3,000,000.0		$ 5,000,000
Unsecured interest percentage			15.00%								15.00%
Debt instrument, description		The WFIA Pre-Funded Warrants have no expiration date and are exercisable immediately at an exercise price of	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 remaining outstanding principal of the note of $3.0 million 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.
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 0.002

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

Stockholders’ Equity (Details Narrative) - USD ($)		1 Months Ended	12 Months Ended
Stockholders’ Equity (Details Narrative) - USD ($)	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2023
Subsidiary, Sale of Stock [Line Items]
Common stock, shares authorized		240,000,000	240,000,000	240,000,000	240,000,000
Common stock, par value		$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized		10,000,000	10,000,000	10,000,000	10,000,000
Preferred stock, par value		$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares issued		565,470	565,470	565,470	868,940
Common stock, shares outstanding		565,470	565,470	565,470	868,940
Proceeds from public offering		$ 20,400,000
Dividend common stock shares	0.0015
Aggregate common stock dividend	22,402
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 0.0350-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 0.0321-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, and subsequently adjusted for the Reverse Stock Split, described in Note 1.
Dividend Declared [Member]
Subsidiary, Sale of Stock [Line Items]
Dividends declared			$ 0
IPO [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock, shares issued		208,333		208,333
Share issued price per share		$ 120.00		$ 120.00
Proceeds from public offering				$ 20,400,000
Reorganization Merger [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock, shares issued			357,137
Common stock, shares outstanding			357,137

Summary of Significant Accounting Policies

9 Months Ended

12 Months Ended

Sep. 30, 2023

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) Unaudited Interim Financial Information

The accompanying consolidated balance sheet as of September 30, 2023, the consolidated statements of operations and comprehensive loss for the three and nine-month periods ended September 30, 2023 and 2022, the consolidated statements of stockholders’ equity for the three and nine-month periods ended September 30, 2023 and 2022, the consolidated statements of cash flows for the nine-month periods ended September 30, 2023 and 2022, and the related interim disclosures are unaudited. These unaudited consolidated financial statements include all adjustments necessary, consisting of only normal recurring adjustments, to fairly state the financial position and the results of operations and cash flows for interim periods in accordance with U.S. GAAP. Interim period results are not necessarily indicative of results of operations or cash flows for a full year or any subsequent interim period. The accompanying consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto as of and for the year ended December 31, 2022.

(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) Miscellaneous Receivables

Miscellaneous receivables as of December 31, 2022, primarily consisted of employee retention tax credits for payroll costs incurred in 2020 and research and development tax credits. The Company analogized to IAS 20, Accounting for Government Grants and Disclosure of Government Assistance, in accounting for these receivables. As of December 31, 2022, the Company determined that there was no allowance necessary relating to these receivables. As of September 30, 2023, all employee retention tax credits and research and development tax credits had been collected.

(e) Impairment of Long-lived Assets

The Company assesses the carrying value of its long-lived assets, including property and equipment, as well as lease right of use (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 three or nine-month periods ended September 30, 2023 or 2022.

(f) 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.

(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

(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

(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.

Schedule of Various Distribution Thresholds (Details)	12 Months Ended
Schedule of Various Distribution Thresholds (Details)	Dec. 31, 2022 USD ($)
Distribution Threshold Twenty Five 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 Forty 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 Seventy Five Million [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
2017
2018	217,725
2019
2020
Total	217,725
Distribution Threshold Eighty 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 Ninty Million [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
2017
2018
2019	377,524
2020
Total	377,524
Distribution Threshold One Twenty 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 One Sixty 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

Fair Value of the Warrants to Additional Paid in Capital (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Fair value, Total	$ 9,376,904	$ 48,822,907
Percent of Total Fair Value, Total	100.00%	100.00%
Amount Allocated, Total	$ 3,999,480	$ 25,000,000
Common Stock [Member]
Fair value, Total	$ 3,999,480	$ 25,000,000
Percent of Total Fair Value, Total	42.70%	51.20%
Amount Allocated, Total	$ 1,707,778	$ 12,800,000
Series A, B Placement Agent Warrants [Member]
Fair value, Total	$ 5,377,424
Percent of Total Fair Value, Total	57.30%
Amount Allocated, Total	$ 2,291,702

Schedule of Fair Value of Warrants to Additional Paid in Capital (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Fair value, Total	$ 9,376,904	$ 48,822,907
Percent of Total Fair Value, Total	100.00%	100.00%
Amount Allocated, Total	$ 3,999,480	$ 25,000,000
Common Stock [Member]
Fair value, Total	$ 3,999,480	$ 25,000,000
Percent of Total Fair Value, Total	42.70%	51.20%
Amount Allocated, Total	$ 1,707,778	$ 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

Schedule of Property and Equipment (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 5,001,989	$ 4,964,853	$ 4,811,433
Less: accumulated depreciation	(2,470,659)	(2,060,066)	(1,666,055)
Property and equipment, net	2,531,330	2,904,787	3,145,378
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 4,342,832	$ 2,565,997	2,509,126
Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	2 years	2 years
Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	7 years	7 years
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 145,754	$ 145,754	145,754
Property and equipment, estimated useful life	7 years	7 years
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 41,898	$ 41,898	41,898
Property and equipment, estimated useful life	5 years	5 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 471,505	$ 471,505	471,505
Property and equipment, estimated useful life	5 years	5 years
Construction in Progress Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		$ 1,739,699	$ 1,643,150

Common Stock Purchase Warrants

9 Months Ended

12 Months Ended

Sep. 30, 2023

Dec. 31, 2022

Common Stock Purchase Warrants

Common Stock Purchase Warrants

(10) Common Stock Purchase Warrants

In addition to the 346,261 shares of common stock and Pre-Funded Warrants issued in the September 2023 Offering, the Company issued Series A warrants to purchase up to 346,261 shares of common stock and Series B warrants to purchase up to 173,131 shares of common stock. The Series A and Series B warrants have an exercise price of $11.55 per share and are exercisable on the effective date of stockholder approval of the shares issuable pursuant to the warrants. The Series A warrants have a five-year term and the Series B warrants have a two-year term from the initial exercise date.

The Company evaluated the Pre-Funded Warrants for liability or equity classification in accordance with the provisions of ASC Topic 480, Distinguishing Liabilities from Equity, and ASC Topic 815, Derivatives and Hedging, and determined that equity treatment was appropriate. The Company valued the Pre-Funded Warrants to purchase 260,260 shares of common stock based on their issuance date fair value of $3,006,008. As of September 30, 2023, none of the Pre-Funded Warrants had been exercised.

In connection with the September 2023 Offering, the Company issued placement agent warrants to purchase up to 17,313 shares of common stock. The placement agent warrants have an exercise price of $11.55 per share. These warrants have a five-year term ending September 11, 2028.

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

The following table summarizes the Company’s outstanding common stock purchase warrants as of September 30, 2023:

					Issuance Date		Issuance Date
	Number of		Exercise		Fair Value		Fair Value
	Warrants		Price		per Warrant		Total
December 2021 Initial Public Offering		239,584	$	120.00	$	95.3997	$	22,856,242
December 2021 Underwriter Warrants		10,417	$	150.00	$	92.7969		966,665
September 2023 WFIA Pre-funded Warrants		341,912	$	0.0001	$	16.9999		5,812,500
September 2023 Public Offering Pre-funded Warrants		260,261	$	0.0001	$	11.5460		3,006,008
September 2023 Public Offering Series A Warrants		346,261	$	11.60	$	10.7999		3,739,612
September 2023 Public Offering Series B Warrants		173,131	$	11.60	$	8.3999		1,454,294
September 2023 Placement Agent Warrants		17,313	$	14.40	$	10.6000		183,518
Balance- September 30, 2023		1,388,879					$	38,018,839

The Company has accounted for these warrants as equity-classified instruments under ASU 2020-06, 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 as defined in ASU 2020-06 for equity classification. The gross proceeds of the September 2023 public offering was allocated to the common stock/pre-funded warrants 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 and Pre-Funded Warrants	$	3,999,480		42.7	%	$	1,707,778
Series A, B and Placement Agent Warrants		5,377,424		57.3	%		2,291,702
Total	$	9,376,904		100	%	$	3,999,480

(12) Common Stock Purchase Warrants

For each of the 208,333 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 $120.00. 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 31,250 additional common stock purchase warrants for $.001 per warrant less underwriting discounts and commissions. These 239,583 common stock purchase warrants have an exercise price of $120.00 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 10,417 common stock purchase warrants to the underwriters for the Company’s IPO pursuant to the underwriting agreement. These warrants have an exercise price of $150.00 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		239,583	$	120.00	$	95.4000993	$	22,856,242
Issuance of underwriter warrants		10,417	$	150.00	$	92.7968705		966,665
Balance- December 31, 2021		250,000					$	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

Stock-Based Compensation

9 Months Ended

12 Months Ended

Sep. 30, 2023

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 (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 139,116 and as of September 30, 2023, 66,678 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 $658,105 during the nine months ended September 30, 2023 and $594,363 during the nine months ended September 30, 2022. The Company recorded stock-based compensation expense of $236,251 during the three months ended September 30, 2023 and $205,656 during the three months ended September 30, 2022, all relating to options issued during 2021, 2022 and 2023. As of September 30, 2023 and December 31, 2022, there was $2,133,614 and $2,637,895, respectively, 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 three and nine months ended September 30, 2023 is as follows:

Summary of Option Activity

						Weighted-Average		Aggregate
				Weighted-Average		Remaining Contractual		Intrinsic
	Shares			Exercise Price		Term (years)		Value

Outstanding at January 1, 2023		43,060
Granted		19,225		$	35.00		9.92
Exercised		-
Forfeitures or expirations		(281	)
Outstanding at March 31, 2023		62,004		$	63.20		9.01
Granted		6,388		$	19.20		9.98
Exercised		-
Forfeitures or expirations		(899	)
Outstanding at June 30, 2023		67,493		$	63.20		9.01
Granted		5,204		$	12.20		9.89
Exercised		-
Forfeitures or expirations		(50	)
Outstanding at September 30, 2023		72,647		$	59.80		8.84	$	10,607

Vested and expected to vest at September 30, 2023		72,647

Exercisable at September 30, 2023		16,816

The Company’s stock options issued qualify for equity accounting treatment under ASC 718, Compensation- Stock Compensation, and are measured at fair value as of their grant date accordingly. The fair value of the options were estimated using a Black-Scholes model. The assumptions that the Company used to estimate the grant-date fair value of stock options granted to employees during the nine-month period ending September 30, 2023, were as follows, shown on a weighted average basis:

Schedule of Fair Value Assumption


Risk-free interest rate	4.073	%
Expected term (in years)	5.9
Expected volatility	1.27
Expected dividend yield	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 three months ended September 30, 2023, ranged from $10.20 to $12.80, and the grant date fair value of the options granted during the nine months ended September 30, 2023, ranged from ranged from $10.20 to $30.60.

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. The fair value per share of common stock was $14.20 as of September 30, 2023, and $20.00 as of December 31, 2022, based upon the closing price of our common stock on the Nasdaq Capital Market on those dates.

(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 96,391 and as of December 31, 2022, 53,340 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		26,173		$	120.00	9.94 years		-
Exercised		-
Forfeitures or expirations		-
Outstanding at December 31, 2021		26,173
Grants		20,882		$	34.40	9.17 years
Exercised		-
Forfeitures or expirations		(3,995	)	$	69.20
Outstanding at December 31, 2022		43,060		$	83.20	9.05 years		-
Vested and expected to vest at December 31, 2022		43,060
Exercisable at December 31, 2022		8,451

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	%

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 $17.20 to $23.20 and was $102.60 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.

Summary of Significant Accounting Policies (Policies)	9 Months Ended	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Sep. 30, 2023	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.	(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.	(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	(d) Miscellaneous Receivables Miscellaneous receivables as of December 31, 2022, primarily consisted of employee retention tax credits for payroll costs incurred in 2020 and research and development tax credits. The Company analogized to IAS 20, Accounting for Government Grants and Disclosure of Government Assistance, in accounting for these receivables. As of December 31, 2022, the Company determined that there was no allowance necessary relating to these receivables. As of September 30, 2023, all employee retention tax credits and research and development tax credits had been collected.	(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	(e) Impairment of Long-lived Assets The Company assesses the carrying value of its long-lived assets, including property and equipment, as well as lease right of use (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 three or nine-month periods ended September 30, 2023 or 2022.	(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	(f) 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.	(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.
Unaudited Interim Financial Information	(b) Unaudited Interim Financial Information The accompanying consolidated balance sheet as of September 30, 2023, the consolidated statements of operations and comprehensive loss for the three and nine-month periods ended September 30, 2023 and 2022, the consolidated statements of stockholders’ equity for the three and nine-month periods ended September 30, 2023 and 2022, the consolidated statements of cash flows for the nine-month periods ended September 30, 2023 and 2022, and the related interim disclosures are unaudited. These unaudited consolidated financial statements include all adjustments necessary, consisting of only normal recurring adjustments, to fairly state the financial position and the results of operations and cash flows for interim periods in accordance with U.S. GAAP. Interim period results are not necessarily indicative of results of operations or cash flows for a full year or any subsequent interim period. The accompanying consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto as of and for the year ended December 31, 2022.

Stock-Based Compensation (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2023

Dec. 31, 2022

Share-Based Payment Arrangement [Abstract]

Summary of Option Activity

A summary of option activity under the Plan during the three and nine months ended September 30, 2023 is as follows:

Summary of Option Activity

						Weighted-Average		Aggregate
				Weighted-Average		Remaining Contractual		Intrinsic
	Shares			Exercise Price		Term (years)		Value

Outstanding at January 1, 2023		43,060
Granted		19,225		$	35.00		9.92
Exercised		-
Forfeitures or expirations		(281	)
Outstanding at March 31, 2023		62,004		$	63.20		9.01
Granted		6,388		$	19.20		9.98
Exercised		-
Forfeitures or expirations		(899	)
Outstanding at June 30, 2023		67,493		$	63.20		9.01
Granted		5,204		$	12.20		9.89
Exercised		-
Forfeitures or expirations		(50	)
Outstanding at September 30, 2023		72,647		$	59.80		8.84	$	10,607

Vested and expected to vest at September 30, 2023		72,647

Exercisable at September 30, 2023		16,816

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		26,173		$	120.00	9.94 years		-
Exercised		-
Forfeitures or expirations		-
Outstanding at December 31, 2021		26,173
Grants		20,882		$	34.40	9.17 years
Exercised		-
Forfeitures or expirations		(3,995	)	$	69.20
Outstanding at December 31, 2022		43,060		$	83.20	9.05 years		-
Vested and expected to vest at December 31, 2022		43,060
Exercisable at December 31, 2022		8,451

Schedule of Fair Value Assumption


Risk-free interest rate	4.073	%
Expected term (in years)	5.9
Expected volatility	1.27
Expected dividend yield	0	%

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	%

License Agreement (Details Narrative) - Licensing Agreements [Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Phase 3 Clinical Trial [Member]
Indefinite-Lived Intangible Assets [Line Items]
Milestone payment	$ 250,000	$ 250,000
New Drug Application [Member]
Indefinite-Lived Intangible Assets [Line Items]
Milestone payment	250,000	250,000
CTx-1301 and CTx-1302 [Member]
Indefinite-Lived Intangible Assets [Line Items]
Milestone payment	250,000	250,000
CTx-2103 [Member]
Indefinite-Lived Intangible Assets [Line Items]
Milestone payment	500,000	500,000
CTx-2103 [Member]
Indefinite-Lived Intangible Assets [Line Items]
Milestone payment	$ 250,000	250,000
CTx-1301 [Member]
Indefinite-Lived Intangible Assets [Line Items]
Accrued milestone payment		$ 250,000	$ 250,000

Income Taxes (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2023

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 the U.S. Federal income tax rate as follows:


	Three Months Ended September 30, 2023			Three Months Ended September 30, 2022			Nine Months Ended September 30, 2023			Nine Months Ended September 30, 2022
Federal income tax benefit at statutory rate	$	(1,255,601	)	$	(845,722	)	$	(3,486,052	)	$	(2,733,779	)
State income tax benefit		(330,642	)		(222,707	)		(917,994	)		(719,896	)
Permanent differences		6,154			3,157			14,457			11,920
Change in valuation allowance		2,218,188			1,132,895			5,089,875			3,572,189
Prior period adjustment to actual		(620,630	)		-			(620,630	)		-
Other		(17,469	)		(67,623	)		(79,656	)		(130,434	)
Total income tax expense	$	-		$	-		$	-		$	-

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
Prior period adjustment to actual
Other		(55,755	)		(46,593	)
Total income tax expense	$	-		$	-

Schedule of Deferred Tax Assets and Liabilities

	September 30, 2023			December 31, 2022
Deferred income tax assets:
Current:
Research and development costs	$	723,577		$	343,087
Other		59,126			59,018
Non-current:
Net operating losses		5,862,906			3,381,215
Research and development costs		3,645,038			1,762,716
Research and development tax credit		756,122			-
Unvested stock options		405,739			204,380
Patents		99,118			92,417
Right-of-use assets		45,265			63,563
Gross deferred income tax assets		11,596,891			5,906,396
Less: valuation allowance		(10,988,821	)		(5,580,595	)
Net deferred income tax asset		608,070			325,801

Deferred income tax liabilities:
Current:
Accrual to cash		-			(11,228	)
Non-current
Property and equipment		(608,070	)		(314,573	)
Gross deferred income tax liabilities		(608,070	)		(325,801	)

Net deferred tax asset (liability)	$	-		$	-


	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			-
Research and development tax credit
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)	$	-		$	-

Schedule of Net Loss Per Share Basic And Diluted (Details) - USD ($)	3 Months Ended						9 Months Ended		12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Earnings Per Share [Abstract]
Net loss	$ (5,979,054)	$ (6,616,309)	$ (4,004,887)	$ (4,027,247)	$ (4,040,447)	$ (5,003,511)	$ (16,600,250)	$ (13,071,205)	$ (17,676,232)	$ (20,709,991)
Weighted average common shares outstanding	988,333			565,470			714,397	565,470	565,470	370,679
Net loss per share, basic and diluted	$ (6.05)			$ (7.12)			$ (23.24)	$ (23.12)	$ (31.26)	$ (55.87)

- Definition

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

+ References

+ Details

- Definition

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

+ References

+ Details

Net Loss Per Share (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2023

Dec. 31, 2022

Earnings Per Share [Abstract]

Schedule of Net Loss Per Share Basic and Diluted


	Three Months Ended September 30, 2023			Three Months Ended September 30, 2022			Nine Months Ended September 30, 2023			Nine Months Ended September 30, 2022
Numerator:
Net loss	$	(5,979,054	)	$	(4,027,247	)	$	(16,600,250	)	$	(13,071,205	)
Denominator:
Weighted average shares outstanding		988,333			565,470			714,397			565,470
Net loss per share, basic and diluted	$	(6.05	)	$	(7.12	)	$	(23.24	)	$	(23.12	)

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		565,470			370,679
Net loss per share, basic and diluted	$	(31.26	)	$	(55.87	)

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 for the three and nine-month periods ended September 30, 2023 and September 30, 2022:


	September 30, 2023		September 30, 2022
Stock options issued under the 2021 Equity Incentive Plan		72,647		44,190
Common stock purchase warrants outstanding		786,704		250,000
Total		859,351		294,190
Antidilutive securities		859,351		294,190

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		43,060		26,164
Common stock purchase warrants outstanding		250,000		250,000
Total		293,060		276,164

Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Federal income tax benefit at statutory rate	$ (1,255,601)	$ (845,722)	$ (3,486,052)	$ (2,733,779)	$ (3,712,008)	$ (563,519)
State income tax benefit	(330,642)	(222,707)	(917,994)	(719,896)	(977,496)	(148,393)
Permanent differences	6,154	3,157	14,457	11,920	11,935	44,804
Change in valuation allowance	2,218,188	1,132,895	5,089,875	3,572,189	4,733,324	713,701
Prior period adjustment to actual	(620,630)		(620,630)
Other	(17,469)	(67,623)	(79,656)	(130,434)	(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

Net Loss Per Share

9 Months Ended

12 Months Ended

Sep. 30, 2023

Dec. 31, 2022

Earnings Per Share [Abstract]

Net Loss Per Share

(13) Net Loss Per Share

Basic net loss per share is calculated by dividing net loss attributable to common shareholders by the weighted-average number of common shares and pre-funded warrants outstanding during the period. The pre-funded warrants are included in the calculation of the weighted-average number of shares outstanding because their exercise requires only nominal consideration for the delivery of shares. The following table sets forth the computation of the basic and diluted net loss per share for the three and nine months ended September 30, 2023 and 2022:


	Three Months Ended September 30, 2023			Three Months Ended September 30, 2022			Nine Months Ended September 30, 2023			Nine Months Ended September 30, 2022
Numerator:
Net loss	$	(5,979,054	)	$	(4,027,247	)	$	(16,600,250	)	$	(13,071,205	)
Denominator:
Weighted average shares outstanding		988,333			565,470			714,397			565,470
Net loss per share, basic and diluted	$	(6.05	)	$	(7.12	)	$	(23.24	)	$	(23.12	)


	September 30, 2023		September 30, 2022
Stock options issued under the 2021 Equity Incentive Plan		72,647		44,190
Common stock purchase warrants outstanding		786,704		250,000
Total		859,351		294,190
Antidilutive securities		859,351		294,190

(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		565,470			370,679
Net loss per share, basic and diluted	$	(31.26	)	$	(55.87	)

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		43,060		26,164
Common stock purchase warrants outstanding		250,000		250,000
Total		293,060		276,164

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
Issuance of common stock in connection with At the Market Offering and Purchase Agreement, net of fees	$ 21	20,374,197				20,374,218
Issuance of common stock in connection with At the Market Offering and Purchase Agreement, net of fees, shares	208,333
Stock-based compensation expense		43,835				43,835
Conversion of LLC units to common stock in connection with Reorganization Merger	$ 36	39,419,464	(39,419,500)			(0)
Conversion of LLC units to common stock in connection with Reorganization Merger, shares	357,137
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	$ 57	72,575,584		(51,732,264)	165	20,843,542
Balance, shares at Dec. 31, 2021	565,470
Stock-based compensation expense		181,518				181,518
Net loss				(5,003,511)		(5,003,511)
Unrealized losses on available for sale investments					(2,948)	(2,948)
Balance at Mar. 31, 2022	$ 57	72,757,102		(56,735,775)	(2,783)	16,018,601
Balance, shares at Mar. 31, 2022	565,470
Balance at Dec. 31, 2021	$ 57	72,575,584		(51,732,264)	165	20,843,542
Balance, shares at Dec. 31, 2021	565,470
Net loss						(13,071,205)
Balance at Sep. 30, 2022	$ 57	73,169,944		(64,803,469)		8,366,532
Balance, shares at Sep. 30, 2022	565,470
Balance at Dec. 31, 2021	$ 57	72,575,584		(51,732,264)	165	20,843,542
Balance, shares at Dec. 31, 2021	565,470
Stock-based compensation expense		800,796				800,796
Net loss				(17,676,232)		(17,676,232)
Available for sale investments					(165)	(165)
IPO Costs		(85,919)				(85,919)
Balance at Dec. 31, 2022	$ 57	73,290,461		(69,408,496)		3,882,022
Balance, shares at Dec. 31, 2022	565,470
Balance at Mar. 31, 2022	$ 57	72,757,102		(56,735,775)	(2,783)	16,018,601
Balance, shares at Mar. 31, 2022	565,470
Stock-based compensation expense		207,186				207,186
Net loss				(4,040,447)		(4,040,447)
Unrealized losses on available for sale investments					(466)	(466)
Balance at Jun. 30, 2022	$ 57	72,964,288		(60,776,222)	(3,249)	12,184,874
Balance, shares at Jun. 30, 2022	565,470
Stock-based compensation expense		205,656				205,656
Net loss				(4,027,247)		(4,027,247)
Unrealized losses on available for sale investments					3,249	3,249
Balance at Sep. 30, 2022	$ 57	73,169,944		(64,803,469)		8,366,532
Balance, shares at Sep. 30, 2022	565,470
Balance at Dec. 31, 2022	$ 57	73,290,461		(69,408,496)		3,882,022
Balance, shares at Dec. 31, 2022	565,470
Stock-based compensation expense		204,479				204,479
Net loss				(4,004,887)		(4,004,887)
Balance at Mar. 31, 2023	$ 57	73,494,940		(73,413,383)		81,614
Balance, shares at Mar. 31, 2023	565,470
Balance at Dec. 31, 2022	$ 57	73,290,461		(69,408,496)		3,882,022
Balance, shares at Dec. 31, 2022	565,470
Net loss						(16,600,250)
Capital contribution in connection with conversion of related party note payable						1,862,735
Balance at Sep. 30, 2023	$ 88	85,912,324		(86,008,746)		(96,334)
Balance, shares at Sep. 30, 2023	868,940
Balance at Mar. 31, 2023	$ 57	73,494,940		(73,413,383)		81,614
Balance, shares at Mar. 31, 2023	565,470
Issuance of common stock in connection with At the Market Offering and Purchase Agreement, net of fees	$ 4	218,794				218,798
Issuance of common stock in connection with At the Market Offering and Purchase Agreement, net of fees, shares	37,369
Stock-based compensation expense		217,376				217,376
Net loss				(6,616,309)		(6,616,309)
Balance at Jun. 30, 2023	$ 61	73,931,110		(80,029,692)		(6,098,521)
Balance, shares at Jun. 30, 2023	602,839
Issuance of common stock in connection with At the Market Offering and Purchase Agreement, net of fees	$ 9	1,621,930				1,621,939
Issuance of common stock in connection with At the Market Offering and Purchase Agreement, net of fees, shares	88,943
Stock-based compensation expense		236,251				236,251
Net loss				(5,979,054)		(5,979,054)
Issuance of common stock in connection with private placement with WFIA	$ 9	999,991				1,000,000
Issuance of common stock in connection with private placement with WFIA, shares	91,158
Issuance of common stock and pre-funded warrants sold for cash in public offering, net of fees	$ 9	3,310,542				3,310,551
Issuance of common stock and pre-funded warrants sold for cash in public offering, net of fees, shares	86,000
Issuance of pre-funded warrants in connection with the conversion of related party note payable		3,949,765				3,949,765
Capital contribution in connection with conversion of related party note payable		1,862,735				1,862,735
Balance at Sep. 30, 2023	$ 88	$ 85,912,324		$ (86,008,746)		$ (96,334)
Balance, shares at Sep. 30, 2023	868,940

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

Profits Interest Plan (Tables)

12 Months Ended

Dec. 31, 2022

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

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 [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		-

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 35
-Paragraph 1D
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480483/718-10-35-1D

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 35
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480483/718-10-35-3

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)(3)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(ii)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(iii)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(iv)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
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+ Details

Cover	9 Months Ended
Cover	Sep. 30, 2023
Entity Addresses [Line Items]
Document Type	S-1
Amendment Flag	false
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 Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	Cingulate Inc.
Entity Address, Address Line Two	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
Contact Personnel Name	Shane J. Schaffer

Schedule of Warrants and Rights Outstanding (Details) - USD ($)	Sep. 30, 2023	Sep. 08, 2023	Dec. 31, 2022
Class of Warrant or Right [Line Items]
Number of warrants	1,388,879		250,000
Exercise price		$ 0.002
Issuance Date Fair Value Total	$ 38,018,839		$ 23,822,907
December 2021 Initial Public Offering [Member]
Class of Warrant or Right [Line Items]
Number of warrants	239,584
Exercise price	$ 120.00
Issuance Date Fair Value Per Warrant	$ 95.3997
Issuance Date Fair Value Total	$ 22,856,242
December 2021 Underwriter Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants	10,417
Exercise price	$ 150.00
Issuance Date Fair Value Per Warrant	$ 92.7969
Issuance Date Fair Value Total	$ 966,665
September 2023 WFIA Pre-funded Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants	341,912
Exercise price	$ 0.0001
Issuance Date Fair Value Per Warrant	$ 16.9999
Issuance Date Fair Value Total	$ 5,812,500
September 2023 Public Offering Pre-funded Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants	260,261
Exercise price	$ 0.0001
Issuance Date Fair Value Per Warrant	$ 11.5460
Issuance Date Fair Value Total	$ 3,006,008
September 2023 Public Offering Series A Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants	346,261
Exercise price	$ 11.60
Issuance Date Fair Value Per Warrant	$ 10.7999
Issuance Date Fair Value Total	$ 3,739,612
September 2023 Public Offering Series B Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants	173,131
Exercise price	$ 11.60
Issuance Date Fair Value Per Warrant	$ 8.3999
Issuance Date Fair Value Total	$ 1,454,294
September 2023 Placement Agent Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants	17,313
Exercise price	$ 14.40
Issuance Date Fair Value Per Warrant	$ 10.6000
Issuance Date Fair Value Total	$ 183,518

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

Stock-Based Compensation (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
Stock-Based Compensation (Details Narrative) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation expense			$ 658,106	$ 594,360	$ 800,796	$ 43,835
Expected dividend yield			0.00%		0.00%	0.00%
Grant-date fair value of options						$ 102.60
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Grant Date Intrinsic Value			$ 14.20		$ 20.00
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Grant-date fair value of options	$ 10.20		$ 10.20		17.20
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Grant-date fair value of options	12.80				$ 23.20
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 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
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Grant Date Intrinsic Value	$ 10,607
2021 [Equity Incentive Plan Plan Member] \| Common Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares common stock options					53,340
2021 [Equity Incentive Plan Plan Member] \| Equity Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares common stock options					96,391
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.
Stock-based compensation expense	$ 236,251	$ 205,656	$ 658,105	$ 594,363
Unrecognized compensation cost	$ 2,133,614		$ 2,133,614		$ 2,637,895
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	66,678		66,678
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	139,116		139,116

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] \| Cingulate Therapeutics L L C [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] \| Cingulate Therapeutics L L C [Member]
Preferred Units [Line Items]
Preferred units, issued	2,998,184
Preferred units, authorized	12,000,000
Issuance of preferred uniits	$ 6.7

Consolidated Statements of Cash Flows - USD ($)	9 Months Ended		12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Operating activities:
Net loss	$ (16,600,250)	$ (13,071,205)	$ (17,676,232)	$ (20,709,991)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	410,593	304,287	394,011	708,317
Noncash compensation expense relating to modification of profits interest units				12,738,088
Stock-based compensation	658,106	594,360	800,796	43,835
Changes in operating assets and liabilities:
Miscellaneous receivables	228,596	642,899	455,816	(538,476)
Prepaid expenses and other current assets	1,368,658	(293,140)	(580,591)	(1,258,857)
Operating lease right-of-use assets	194,125	167,828	227,982	100,124
Trade accounts payable and accrued expenses	1,517,952	197,462	791,005	(1,324,686)
Operating lease liabilities	(263,380)	(249,952)	44,160	61,427
Long-term portion of operating lease liability			(339,755)	(228,938)
Other current liabilities	13,428	31,147		(23,615)
Net cash used in operating activities	(12,472,172)	(11,676,314)	(15,882,808)	(10,432,772)
Investing activities:
Purchase of property and equipment	(37,136)	(10,400)	(153,420)	(814,736)
Proceeds from sale of short-term investments		933	933
Other		(165)	(165)
Net cash used in investing activities	(37,136)	(9,632)	(152,652)	(814,736)
Financing Activities:
Proceeds from issuance of common stock and pre-funded common stock purchase warrants, net of fees	6,151,288			20,374,218
IPO issuance costs			(85,919)
Members’ capital contributions				7,104,957
Payments on notes payable				(500,335)
Proceeds from note payable	3,000,000	5,000,000	5,000,000
Principal payments on finance lease obligations	(11,943)	(11,229)	(15,090)	(436,259)
Net cash provided by financing activities	9,139,345	4,988,771	4,898,991	26,542,581
Cash and cash equivalents:
Net decrease in cash and cash equivalents	(3,369,963)	(6,697,175)	(11,136,469)	15,295,073
Cash and cash equivalents at beginning of year	5,356,276	16,492,745	16,492,745	1,197,672
Cash and cash equivalents at end of period	1,986,313	9,795,570	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	$ 10,266	$ 10,291	$ 19,000	$ 114,725

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 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock option, granted	8,500,000
Conversion of stock into common shares	57,900
Noncash compensation expense	$ 12,700,000
Equity Incentive Plan [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 [Member] \| Research and Development Expense [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Noncash compensation expense	$ 4,500,000

- Definition

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

+ References

+ Details

License Agreement

9 Months Ended

12 Months Ended

Sep. 30, 2023

Dec. 31, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

License Agreement

(14) 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. Payments are to be made 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)

As of December 31, 2022, the $250,000 milestone for CTx-1301 relating to the dosing of first patient in a Phase 3 Clinical Trial was accrued as management deemed the milestone probable of occurring. In early 2023, the Company paid this amount as the first patient in a CTx-1301 Phase 3 Clinical Trial was dosed. The Company has not recorded any expense relating to the other milestones for any other product as it has not deemed them probable of occurring as of September 30, 2023.

(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.

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

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	1 Months Ended			12 Months Ended
	May 31, 2023	Feb. 28, 2021	Apr. 30, 2020	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2023
Short-Term Debt [Line Items]
Federal deposit insurance corporation limit				$ 250,000		$ 250,000
Impairment of long lived assets				$ 0	$ 0
Proceeds from loan	$ 3,000,000.0
Paycheck Protection Program [Member]
Short-Term Debt [Line Items]
Proceeds from loan		$ 236,457	$ 312,500

Summary of Option Activity (Details) - USD ($)	3 Months Ended			9 Months Ended	12 Months Ended
Summary of Option Activity (Details) - USD ($)	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Aggregate Intrinsic Value, Granted				$ 14.20	$ 20.00
2021 [Equity Incentive Plan Plan Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of stock options, outstanding at Beginning balance	67,493	62,004	43,060	43,060	26,173
Number of Shares, Granted	5,204	6,388	19,225		20,882	26,173
Weighted Average Exercise Price, Outstanding Beginning Balance	$ 12.20	$ 19.20	$ 35.00		$ 34.40	$ 120.00
Weighted Average Remaining Contractual Term, Grants	9 years 10 months 20 days	9 years 11 months 23 days	9 years 11 months 1 day		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	(50)	(899)	(281)		(3,995)
Weighted Average Exercise Price, Forfeitures or expirations					$ 69.20
Number of stock options, outstanding at Ending balance	72,647	67,493	62,004	72,647	43,060	26,173
Weighted Average Exercise Price, Outstanding Ending Balance	$ 59.80	$ 63.20	$ 63.20	$ 59.80	$ 83.20
Weighted Average Remaining Contractual Life (Years) Outstanding	8 years 10 months 2 days	9 years 3 days	9 years 3 days		9 years 18 days
Aggregate intrinsic value, Outstanding Ending
Shares, Vested and expected to vest	72,647			72,647	43,060
Shares, Exercisable	16,816			16,816	8,451
Weighted Average Exercise Price, Outstanding Ending Balance	$ 63.20	$ 63.20	$ 83.20	$ 83.20
Aggregate Intrinsic Value, Granted	$ 10,607

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 57,900 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

Schedule of Fair Value Assumption (Details)	9 Months Ended	12 Months Ended
Schedule of Fair Value Assumption (Details)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
Risk-free interest rate	4.073%	1.889%	0.012%
Expected term (in years)	5 years 10 months 24 days	5 years 11 months 23 days	6 years 3 months
Expected volatility	1.27%	1.126%	1.134%
Expected dividend yield	0.00%	0.00%	0.00%

Sale of Securities

9 Months Ended

Sep. 30, 2023

Sale Of Securities

Sale of Securities

(9) Sale of Securities

Private Placement

On August 11, 2023, the Company entered into a Securities Purchase Agreement with WFIA and issued, in a private placement priced at the market under Nasdaq rules 91,158 shares of its common stock at a purchase price per share of $10.97, resulting in gross proceeds to the Company of approximately $1.0 million. Peter Werth, a member of the Company’s Board of Directors, is the manager of WFIA.

Public Offering

On September 11, 2023, the Company entered into a Securities Purchase Agreement with an institutional investor (September 2023 Offering) pursuant to which the Company issued 86,000 shares of its common stock at a combined price of $11.55 per share and accompanying Series A and Series B warrants and pre-funded warrants (Pre-Funded Warrants) to purchase up to an aggregate of 260,261 shares of its common stock at a combined purchase price of $11.55 per Pre-Funded Warrant, and accompanying Series A and Series B warrants, which represents the public offering price for the common stock less the $0.0002 per share exercise price per share for each Pre-Funded Warrant. The September 2023 Offering closed on September 13, 2023. The Pre-Funded Warrants are exercisable at any time after the date of issuance and have no expiration date. The holder of Pre-Funded Warrants may not exercise the warrants if the holder, together with its affiliates, would beneficially own more than 4.99% (or, at the election of the holder, 9.99%) of the number of shares of common stock outstanding immediately after giving effect to such exercise. The September 2023 Offering resulted in gross proceeds to the Company of $3,999,480 before deducting $688,929 of placement agent fees and other offering expenses. See Note 10 for a description of Series A and Series B warrants issued in the September 2023 Offering.

Conversion of Related Party Note

On September 8, 2023, the Company issued WFIA Pre-Funded Warrants to purchase 341,912 shares of the Company’s common stock as part of the Note Conversion Agreement, as described in Note 7. The WFIA Pre-Funded Warrants have no expiration date and are exercisable immediately at an exercise price of $0.002 per share, to the extent that after giving effect to such exercise, WFIA and its affiliates would beneficially own, for purposes of Section 13(d) of the Exchange Act, no more than 19.99% of the outstanding shares of common stock of the Company.

Purchase Agreement with Lincoln Park

In April 2023, the Company entered into a purchase agreement (LP Purchase Agreement) and a registration rights agreement (Registration Rights Agreement) with Lincoln Park Capital Fund, LLC (Lincoln Park). Pursuant to the terms of the LP Purchase Agreement, Lincoln Park has agreed to purchase from the Company up to $12 million of the Company’s common stock subject to certain limitations and satisfaction of the conditions set forth in the LP Purchase Agreement. Pursuant to the terms of the Registration Rights Agreement, the Company filed with the SEC a registration statement to register for resale under the Securities Act 225,000 shares of common stock that have been or may be issued to Lincoln Park under the LP Purchase Agreement.

Pursuant to the terms of the LP Purchase Agreement, at the time the Company signed the LP Purchase Agreement and the Registration Rights Agreement, the Company issued 18,402 shares of common stock to Lincoln Park as consideration for its commitment to purchase shares of common stock under the LP Purchase Agreement. The commitment shares were valued at $400,409 and recorded as an addition to equity for the issuance of the common stock and treated as a reduction to equity as a cost of capital to be raised under the LP Purchase Agreement.

During the quarter ended September 30, 2023, the Company sold 12,000 shares of common stock under the LP Purchase Agreement, for net proceeds of $196,167. During the nine months ended September 30, 2023, the Company sold 25,500 shares of common stock under the LP Purchase Agreement, for net proceeds of $450,427.

At the Market Offering

In January 2023, the Company entered into an At The Market Offering Agreement (ATM Agreement) with H.C. Wainwright & Co., LLC (HCW) pursuant to which the Company may issue and sell, from time to time, shares of the Company’s common stock having an aggregate offering price of up to $4.97 million in at-the-market offerings sales. HCW will act as sales agent and will be paid a 3% commission on each sale under the ATM Agreement. The Company’s common stock will be sold at prevailing market prices at the time of the sale, and, as a result, prices will vary. During the quarter ended September 30, 2023, the Company sold 76,943 shares of common stock under the ATM Agreement, for net proceeds of $1,595,429. During the nine months ended September 30, 2023, the Company sold 82,410 shares of common stock under the ATM agreement, for net proceeds of $1,696,407.

Nature of the Business and Liquidity (Details Narrative) - USD ($)			1 Months Ended				9 Months Ended		12 Months Ended
	Aug. 11, 2023	Aug. 10, 2022	May 31, 2023	Jan. 31, 2023	Aug. 31, 2022	Dec. 31, 2021	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Notes payable		$ 5,000,000.0	$ 3,000,000.0		$ 5,000,000.0
Issuance of stock	$ 3,300,000						$ 6,151,288			$ 20,374,218
Issuance of public offering						$ 20,400,000
Notes payable							$ 2,100,000
Private Placement [Member]
Property, Plant and Equipment [Line Items]
Issuance of stock	$ 1,000,000
Wainwright [Member] \| Maximum [Member] \| Subsequent Event [Member]
Property, Plant and Equipment [Line Items]
Issuance of stock				$ 2,650,000

Subsequent Events

9 Months Ended

12 Months Ended

Sep. 30, 2023

Dec. 31, 2022

Subsequent Events [Abstract]

Subsequent Events

(16) Subsequent Events

Management evaluated events that occurred subsequent to September 30, 2023, through November 13, 2023, which is the date the interim financial statements were issued.

(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 Lease Reported in Consolidated Balance Sheets (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Leases
Operating lease right-of-use assets	$ 436,493	$ 630,618	$ 858,600
Other current liabilities		339,755	295,595
Operating lease liabilities	225,368	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	16,805	16,053	15,096
Long-term portion of obligations under finance leases	$ 8,792	21,487	37,534
Total finance lease liabilities		$ 37,540	$ 52,630

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

Income Taxes

9 Months Ended

12 Months Ended

Sep. 30, 2023

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Income Taxes

(12) 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 for the three-month periods ended September 30, 2023, and 2022 or the nine-month periods ended September 30, 2023 and 2022, for federal or state income taxes.

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


	Three Months Ended September 30, 2023			Three Months Ended September 30, 2022			Nine Months Ended September 30, 2023			Nine Months Ended September 30, 2022
Federal income tax benefit at statutory rate	$	(1,255,601	)	$	(845,722	)	$	(3,486,052	)	$	(2,733,779	)
State income tax benefit		(330,642	)		(222,707	)		(917,994	)		(719,896	)
Permanent differences		6,154			3,157			14,457			11,920
Change in valuation allowance		2,218,188			1,132,895			5,089,875			3,572,189
Prior period adjustment to actual		(620,630	)		-			(620,630	)		-
Other		(17,469	)		(67,623	)		(79,656	)		(130,434	)
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 $10,988,821 as of September 30, 2023, and $5,580,595 at December 31, 2022, which was recorded as a component of income tax expense on the accompanying consolidated statements of operations and other comprehensive loss.

The Company files income tax returns in the U.S. federal and various state jurisdictions. The Company is not subject to U.S. federal and state income tax examinations by tax authorities for years before 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 September 30, 2023 or December 31, 2022.

	September 30, 2023			December 31, 2022
Deferred income tax assets:
Current:
Research and development costs	$	723,577		$	343,087
Other		59,126			59,018
Non-current:
Net operating losses		5,862,906			3,381,215
Research and development costs		3,645,038			1,762,716
Research and development tax credit		756,122			-
Unvested stock options		405,739			204,380
Patents		99,118			92,417
Right-of-use assets		45,265			63,563
Gross deferred income tax assets		11,596,891			5,906,396
Less: valuation allowance		(10,988,821	)		(5,580,595	)
Net deferred income tax asset		608,070			325,801

Deferred income tax liabilities:
Current:
Accrual to cash		-			(11,228	)
Non-current
Property and equipment		(608,070	)		(314,573	)
Gross deferred income tax liabilities		(608,070	)		(325,801	)

Net deferred tax asset (liability)	$	-		$	-

(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
Prior period adjustment to actual
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.


	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			-
Research and development tax credit
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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//740/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-14

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-21

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482526/740-270-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-17

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

+ Details

Reverse Stock Split

9 Months Ended

12 Months Ended

Sep. 30, 2023

Dec. 31, 2022

Reverse Stock Split

Reverse Stock Split

(17) Reverse Stock Split

On November 30, 2023, the Company completed a one-for-twenty reverse stock split (the “Reverse Stock Split”), which reduced the number of shares of the Company’s common stock that were issued and outstanding immediately prior to the effectiveness of the Reverse Stock Split. The number of shares of the Company’s authorized common stock was not affected by the Reverse Stock Split and the par value of the Company’s common stock remained unchanged at $0.0001 per share. No fractional shares were issued in connection with the Reverse Stock Split. Except where disclosed, all amounts related to number of shares and per share amounts have been retroactively restated in these financial statements.

(19) Reverse Stock Split

Property and Equipment

9 Months Ended

12 Months Ended

Sep. 30, 2023

Dec. 31, 2022

Property, Plant and Equipment [Abstract]

Property and Equipment

(4) Property and Equipment

Property and equipment, net consisted of the following at September 30, 2023 and December 31, 2022:

Schedule of Property and Equipment


	Estimated
	Useful Life		September 30,			December 31,
	(in years)		2023			2022
Equipment		2-7	$	4,342,832		$	2,565,997
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
Property and equipment, gross				5,001,989			4,964,853
Less: accumulated depreciation				(2,470,659	)		(2,060,066	)
Property and equipment, net			$	2,531,330		$	2,904,787

Depreciation expense for the nine months ended September 30, 2023 was $410,593 and for the nine months ended September 30, 2022 was $304,287. Depreciation expense for the three months ended September 30, 2023 was $154,663 and for the three months ended September 30, 2022 was $101,429.

(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

Summary of Other Information Relating to Leases (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	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	$ 11,943	$ 11,229	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 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	239,583
Exercise price of warrants underwritten public offering	$ 120.00
Grant date fair value per warrant underwritten public offering	$ 95.4000993
Grant date fair value underwritten public offering \| $	$ 22,856,242
Number of warrants issuance of underwriter warrants \| shares	10,417
Exercise price of warrants issuance of underwriter warrants	$ 150.00
[custom:ClassOfWarrantOrRightGrantDateFairValuePerWarrantIssuanceOfUnderwriterWarrants]	$ 92.7968705
Grant date fair value issuance of underwriter warrants \| $	$ 966,665
Number of warrants, ending balance \| shares	250,000
Grant date fair value, ending balance \| $	$ 23,822,907

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.

Accrued Expenses

9 Months Ended

12 Months Ended

Sep. 30, 2023

Dec. 31, 2022

Payables and Accruals [Abstract]

Accrued Expenses

(5) Accrued Expenses

Accrued expenses consisted of the following at September 30, 2023 and December 31, 2022:

Schedule of Accrued Expenses

	September 30,		December 31,
	2023		2022
Interest	$	157,339	$	292,339
Research and development		253,524		-
Professional fees		15,000		314,446
Employee bonuses		175,625		175,625
Active pharmaceutical ingredients		62,393		-
Other		28,127		112,225
Accrued expenses	$	692,008	$	894,635

(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		-
Active pharmaceutical ingredients
Other		112,225		-
Total accrued expenses	$	894,635	$	601,300