0001493152-24-012159 | 10-K | XBRL Viewer

Net Loss Per Share (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Net Loss Per Share Basic and Diluted

	2023			2022
Numerator:
Net loss	$	(23,534,947	)	$	(17,676,232	)
Denominator:
Weighted average common shares outstanding		905,225			602,340
Net loss per share, basic and diluted	$	(26.00	)	$	(29.35	)

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:

	2023		2022
Stock options issued under the 2021 Equity Incentive Plan		57,300		43,060
Common stock purchase warrants outstanding		786,704		250,000
Total		844,004		293,060
Antidilutive securities		844,004		293,060

License Agreement

12 Months Ended

Dec. 31, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

License Agreement

(15) 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)

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 December 31, 2023.

Schedule of Warrants and Rights Outstanding (Details) - USD ($)	Dec. 31, 2023	Sep. 08, 2023
Class of Warrant or Right [Line Items]
Number of warrants	1,388,882
Exercise price		$ 0.002
Issuance Date Fair Value Total	$ 38,018,839
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	$ 95.40
Issuance Date Fair Value Total	$ 22,856,314
December 2021 Underwriter Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants	10,418
Exercise price	$ 150.00
Issuance Date Fair Value Per Warrant	$ 92.79
Issuance Date Fair Value Total	$ 966,686
September 2023 WFIA Pre-funded Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants	341,912
Exercise price	$ 0.002
Issuance Date Fair Value Per Warrant	$ 11.55
Issuance Date Fair Value Total	$ 3,949,767
September 2023 Public Offering Series A Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants	346,261
Exercise price	$ 11.55
Issuance Date Fair Value Per Warrant	$ 10.82
Issuance Date Fair Value Total	$ 3,746,544
September 2023 Public Offering Series B Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants	173,131
Exercise price	$ 11.55
Issuance Date Fair Value Per Warrant	$ 8.42
Issuance Date Fair Value Total	$ 1,457,763
September 2023 Placement Agent Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants	17,316
Exercise price	$ 14.40
Issuance Date Fair Value Per Warrant	$ 10.63
Issuance Date Fair Value Total	$ 184,069

Prepaid Expenses and Other Current Assets (Tables)

12 Months Ended

Dec. 31, 2023

Prepaid Expenses And Other Current Assets

Schedule of Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consisted of the following at December 31, 2023 and 2022:

	2023		2022
Research and development	$	183,452	$	1,377,391
Insurance		31,302		472,152
Active pharmaceutical ingredients		97,324		209,156
Deferred capital raise costs		178,780		100,339
Professional fees		-		61,524
Dues and subscriptions		-		37,684
Other		20,698		20,698
	$	511,556	$	2,278,944

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Operating activities:
Net loss	$ (23,534,947)	$ (17,676,232)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	582,918	394,011
Stock-based compensation	812,670	800,796
Changes in operating assets and liabilities:
Miscellaneous receivables	219,810	455,816
Prepaid expenses and other current assets	1,767,388	(580,591)
Operating lease right-of-use assets	263,741	227,982
Trade accounts payable and accrued expenses	5,193,632	791,005
Current portion of operating lease liability	18,330	44,160
Long-term portion of operating lease liability	(358,085)	(339,755)
Net cash used in operating activities	(15,034,543)	(15,882,808)
Investing activities:
Purchase of property and equipment	(224,096)	(153,420)
Proceeds from sale of short-term investments		933
Other		(165)
Net cash used in investing activities	(224,096)	(152,652)
Financing Activities:
Proceeds from the issuance of common stock and pre-funded common stock purchase warrants, net of fees	6,970,826
IPO issuance costs		(85,919)
Proceeds from note payable	3,000,000	5,000,000
Principal payments on finance lease obligations	(16,047)	(15,090)
Net cash provided by financing activities	9,954,779	4,898,991
Cash and cash equivalents:
Net decrease in cash and cash equivalents	(5,303,860)	(11,136,469)
Cash and cash equivalents at beginning of year	5,356,276	16,492,745
Cash and cash equivalents at end of year	52,416	5,356,276
Non-cash activities
Property and equipment accrued but not paid at end of year	186,960
Cash payments:
Interest paid	$ 19,421	$ 19,000

Pay vs Performance Disclosure - USD ($)	12 Months Ended
Pay vs Performance Disclosure - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure [Table]
Net Income (Loss) Attributable to Parent	$ (23,534,947)	$ (17,676,232)

- Definition

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

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+ Details

Schedule of Fair Value Assumption (Details)	12 Months Ended
Schedule of Fair Value Assumption (Details)	Dec. 31, 2023	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Risk-free interest rate	3.749%	1.889%
Expected term (in years)	5 years 10 months 24 days	5 years 11 months 23 days
Expected volatility	1.20%	1.126%
Expected dividend yield	0.00%	0.00%

Consolidated Statements of Stockholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance at Dec. 31, 2021	$ 61	$ 72,575,580	$ (51,732,264)	$ 165	$ 20,843,542
Balance, shares at Dec. 31, 2021	602,640
Available for sale investments				(165)	(165)
Stock-based compensation expense		800,796			800,796
IPO Costs		(85,919)			(85,919)
Net loss			(17,676,232)		(17,676,232)
Balance at Dec. 31, 2022	$ 61	73,290,457	(69,408,496)		3,882,022
Balance, shares at Dec. 31, 2022	602,640
Stock-based compensation expense		812,670			812,670
Net loss			(23,534,947)		(23,534,947)
Issuance of common stock in connection with At the Market Offering and Purchase Agreement, net of fees	$ 13	1,840,724			1,840,737
Issuance of common stock in connection with At the Market Offering and Purchase Agreement, net of fees, shares	126,312
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 in public offering, net of fees	$ 35	3,310,516			3,310,551
Issuance of common stock in public offering, net of fees, shares	346,260
Issuance of pre-funded warrants in connection with the conversion of related party note payable		3,949,765			3,949,765
Capital contribution in connection with conversion of related party note payable		1,862,735			1,862,735
Issuance of restricted common stock		7,038			7,038
Issuance of restricted common stock, shares	1,150
Balance at Dec. 31, 2023	$ 118	$ 86,073,896	$ (92,943,443)		$ (6,869,429)
Balance, shares at Dec. 31, 2023	1,167,520

Subsequent Events

12 Months Ended

Dec. 31, 2023

Subsequent Events [Abstract]

Subsequent Events

(17) Subsequent Events

Management evaluated events that occurred subsequent to December 31, 2023 through April 1, 2024, which is the date the financial statements were issued.

In January 2024, the Company sold 283,800 shares of common stock under the ATM Agreement, for net proceeds of $3,115,303.

On January 25, 2024, the Company and CTx entered into a note conversion agreement with WFIA, pursuant to which WFIA agreed to convert the remaining principal amount of the note payable of $3.0 million plus all accrued interest, or $3,287,500, by issuing pre-funded warrants to purchase 694,096 shares of the Company’s common stock at a conversion price per pre-funded warrant of $4.785. The closing price of the Company’s common stock on Nasdaq on January 24, 2024, was $4.35 per share. The pre-funded warrants have no expiration date and are exercisable immediately at an exercise price of $0.0001 per share, to the extent that after giving effect to such exercise, WFIA and its affiliates would beneficially own, for purposes of Section 13(d) of the Securities Exchange Act of 1934, as amended (Exchange Act), no more than 19.99% of the outstanding shares of common stock of the Company.

On February 2, 2024, the Company completed a public offering (the February 2024 Offering) pursuant to which the Company issued 1,375,000 shares of its common stock at a combined price of $2.00 per share and accompanying Series A and Series B warrants, and pre-funded warrants (Pre-Funded Warrants) to purchase up to an aggregate of 1,375,000 shares of its common stock at a combined purchase price of $1.999 per Pre-Funded Warrant and accompanying Series A and Series B warrants, which represents the public offering price for the common stock less the $0.0001 per share exercise price per share for each Pre-Funded Warrant. 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. Each share of common stock and each pre-funded warrant were sold along with one Series A and 0.5 Series B warrants. The February 2024 Offering resulted in gross proceeds to the Company of $7,500,000 before deducting $750,950 of placement agent fees and other offering expenses. As of April 1, 2024, 2,177,000 of the Pre-Funded Warrants had been exercised.

On March 18, 2024, the Company increased the maximum aggregate offering price of the shares of the Company’s common stock issuable under the ATM Agreement from $4,970,000 to $8,470,000 and filed a prospectus supplement for an aggregate of $3,500,000. In connection with the filing of the prospectus supplement, on March 17, 2024, the Company received a waiver from the purchaser in the Company’s February 2024 offering under the securities purchase agreement, dated February 2, 2024, by and between the Company and such purchaser. In consideration of the waiver set forth therein, the Company agreed to lower the exercise price of the Series A Warrants to purchase up to an aggregate of 346,261 shares of common stock and Series B Warrants to purchase up to an aggregate of 173,131 shares of common stock to $1.13, which warrants were previously issued by the Company to such purchaser on September 13, 2023 and to extend the exercise term of the Series A Warrants to March 17, 2029 and the term of the Series B Warrants to March 17, 2026.

Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Research and development costs	$ 1,257,027	$ 343,087
Other	17,870	59,018
Net operating losses	6,515,232	3,381,215
Research and development costs	4,051,553	1,762,716
Unvested stock options	447,355	204,380
Research and development tax credits	756,123
Patents	110,700	92,417
Right-of-use assets	38,706	63,563
Gross deferred income tax assets	13,194,566	5,906,396
Less: valuation allowance	(12,631,033)	(5,580,595)
Net deferred income tax asset	563,533	325,801
Accrual to cash		(11,228)
Property and equipment	(563,533)	(314,573)
Gross deferred income tax liabilities	(563,533)	(325,801)
Net deferred tax asset (liability)

Sale of Securities

12 Months Ended

Dec. 31, 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 Offerings

On September 11, 2023, the Company entered into a Securities Purchase Agreement with an institutional investor (September 2023 Offering) pursuant to which the Company issued 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 $0.002 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.

In February 2024, the Company completed a public offering with net proceeds of $6.5 million as further described in Note 17.

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.

In February 2024, the remaining balance of the promissory note was converted to pre-funded warrants as described in Note 17.

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

In January 2024, the Company sold 283,800 shares of common stock under the ATM Agreement, for net proceeds of $3,115,303.

Common Stock Purchase Warrants (Details Narrative)		1 Months Ended	12 Months Ended
Common Stock Purchase Warrants (Details Narrative)	Nov. 03, 2023	Sep. 30, 2023 $ / shares shares	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022	Mar. 18, 2024 shares	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
Number of warrants			1,388,882
Issuance Date Fair Value Total \| $			$ 38,018,839
Series A Warrant [Member]
Number of warrants issued, shares		346,261
Warrant exercise price \| $ / shares		$ 11.55
Expected life	5 years	5 years
Series B Warrant [Member]
Number of warrants issued, shares		173,131
Warrant exercise price \| $ / shares		$ 11.55
Expected life	2 years	2 years
Number of warrants					173,131
Pre Funded Warrants [Member]
Warrant exercise price \| $ / shares						$ 0.002
Number of warrants			260,260			260,261
Issuance Date Fair Value Total \| $			$ 3,006,008
Placement Agent Warrants [Member]
Warrant exercise price \| $ / shares		$ 14.44
Number of warrants		17,313
IPO [Member]
Number of warrants issued, shares			10,417
Warrant exercise price \| $ / shares			$ 150.00
Warrants exercisable, description			warrants are exercisable from June 7, 2023 through December 10, 2026
Warrant [Member]
Number of warrants issued, shares		346,261	239,584
Warrant exercise price \| $ / shares			$ 120.00
Warrant [Member] \| Series A Warrant [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Warrants measurement input		0.045
Warrant [Member] \| Series A Warrant [Member] \| Measurement Input, Price Volatility [Member]
Warrants measurement input		0.0129
Warrant [Member] \| Series B Warrant [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Warrants measurement input		0.053
Warrant [Member] \| Series B Warrant [Member] \| Measurement Input, Price Volatility [Member]
Warrants measurement input		0.0132
Warrant [Member] \| IPO [Member]
Number of warrants issued, shares			208,333
Warrant exercise price \| $ / shares			$ 120.00
Warrant [Member] \| Over-Allotment Option [Member]
Number of warrants issued, shares			31,250
Warrant exercise price \| $ / shares			$ 0.001

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation

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

	December 31, 2023			December 31, 2022
Federal income tax benefit at statutory rate	$	(4,936,484	)	$	(3,712,008	)
State income tax benefit		(1,299,941	)		(977,496	)
Permanent differences		18,239			11,935
Change in valuation allowance		7,050,437			4,733,324
Research and development tax crediit- prior period		(775,982	)		-
Other		(56,269	)		(55,755	)
Total income tax expense	$	-		$	-

Schedule of Deferred Tax Assets and Liabilities

	December 31, 2023			December 31, 2022
Deferred income tax assets:
Current:
Research and development costs	$	1,257,027		$	343,087
Other		17,870			59,018
Non-current:					-
Net operating losses		6,515,232			3,381,215
Research and development costs		4,051,553			1,762,716
Unvested stock options		447,355			204,380
Research and development tax credits		756,123			-
Patents		110,700			92,417
Right-of-use assets		38,706			63,563
Gross deferred income tax assets		13,194,566			5,906,396
Less: valuation allowance		(12,631,033	)		(5,580,595	)
Net deferred income tax asset		563,533			325,801

Deferred income tax liabilities:
Current:
Accrual to cash		-			(11,228	)
Non-current
Property and equipment		(563,533	)		(314,573	)
Gross deferred income tax liabilities		(563,533	)		(325,801	)

Net deferred tax asset (liability)	$	-		$	-

Leases (Tables)

12 Months Ended

Dec. 31, 2023

Leases

Summary of Components of Lease Cost

The components of lease cost for the years ended December 31, 2023 and 2022 were as follows:

Summary of Components of Lease Cost

	2023		2022
Operating lease cost	$	338,787	$	338,787
Finance lease cost:
Amortization of right-of-use assets		10,990		10,990
Interest on lease liabilities		1,853		2,804
Total finance lease cost		12,843		13,794
Total lease cost	$	351,630	$	352,581

Summary of Lease Reported in Consolidated Balance Sheets

Amounts reported in the consolidated balance sheets as of December 31, 2023 and 2022 were as follows:

	2023			2022

Operating Leases:
Operating lease right-of-use assets	$	366,877		$	630,618

Operating lease liability, current		358,085			339,755
Operating lease liabilities, net of current		130,663			488,748
Total operating lease liabilities		488,748			828,503

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

Current installments of obligations under
Finance lease liability, current		17,057			16,053
Finance lease liability, net of current		4,436			21,487
Total finance lease liabilities	$	21,493		$	37,540

Summary of Other Information Relating to Leases

Other information relating to leases as of December 31, 2023 and 2022 was as follows:

	2023			2022
Supplemental cash flow information:
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flow from operating leases	$	414,800		$	406,400
Operating cash flow from finance leases		16,047			15,096
Financing cash flow from finance leases		1,853			2,804
Reductions to ROU assets resulting from reductions to lease obligations:
Operating leases		263,741			227,981
Finance leases		10,990			10,990
Weighted average remaining lease term:
Operating leases		17 months			25 months
Finance leases		12 months			27 months
Weighted average discount rate:
Operating leases		11.76	%		11.62	%
Finance leases		6.12	%		6.12	%

Summary of Maturity of Lease Liabilities

Maturities of lease liabilities under noncancellable leases as of December 31, 2023 are as follows:

	Operating			Finance
	leases			leases
2024		393,005			17,900
2025		132,580			4,475
Thereafter		-			-
Total undiscounted lease payments		525,585			22,375
Less imputed interest		(36,837	)		(882	)
Total lease liabilities	$	488,748		$	21,493

Schedule of Net Loss Per Share Basic and Diluted (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Earnings Per Share [Abstract]
Net loss	$ (23,534,947)	$ (17,676,232)
Weighted average number of shares used in computing net loss per share of common stock, basic	905,225	602,340
Weighted average number of shares used in computing net loss per share of common stock, diluted	905,225	602,340
Net loss per share of common stock, basic	$ (26.00)	$ (29.35)
Net loss per share of common stock, diluted	$ (26.00)	$ (29.35)

- 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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+ Details

- Definition

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

+ References

+ Details

Summary of Option Activity (Details) - 2021 [Equity Incentive Plan Plan Member] - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Shares Common stock options, outstanding at Beginning Balance	43,060	25,043
Number of Shares, Granted	31,817	18,017
Weighted Average Exercise Price, Granted	$ 27.23	$ 34.53
Weighted Average Remaining Contractual Life (Years) Outstanding	8 years 6 months 18 days	9 years 2 months 12 days
Number of Shares, Exercised
Number of Shares, Forfeitures or expirations	(17,577)
Weighted Average Remaining Contractual Term, Grants	9 years 4 months 2 days
Weighted Average Exercise Price, Forfeitures and expirations	$ 51.55
Number of Shares Common stock options, outstanding at ending balance	57,300	43,060
Weighted Average Exercise Price, Outstanding Ending Balance	$ 61.14
Shares, Vested and expected to vest	57,300
Shares, Exercisable	24,549

Summary of Components of Lease Cost (Details) - USD ($)	12 Months Ended
Summary of Components of Lease Cost (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Leases
Operating lease cost	$ 338,787	$ 338,787
Amortization of right-of-use assets	10,990	10,990
Interest on lease liabilities	1,853	2,804
Total finance lease cost	12,843	13,794
Total lease cost	$ 351,630	$ 352,581

Sale of Securities (Details Narrative) - USD ($)								1 Months Ended						12 Months Ended
Sale of Securities (Details Narrative) - USD ($)	Mar. 18, 2024	Feb. 29, 2024	Feb. 02, 2024	Jan. 31, 2024	Sep. 11, 2023	Sep. 08, 2023	Aug. 11, 2023	Feb. 29, 2024	Jan. 31, 2024	Sep. 30, 2023	Apr. 30, 2023	Jan. 31, 2023	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022	Jan. 24, 2024
Number of warrants														1,388,882
Exercise price						$ 0.002
Debt descripition					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 $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.
Gross proceeds					$ 3,999,480
Placement agent fees					$ 688,929
Net proceeds from issuance of initial public offering													$ 20,400,000
Net proceeds										$ 3,300,000				$ 6,970,826
Number of shares issued														3,310,551
Purchase Agreement [Member] \| Maximum [Member]
Net proceeds											$ 12,000,000
ATM Agreement [Member] \| H.C. Wain Wright and Co LLC [Member]
Net proceeds														$ 1,696,407
Sale of stock, shares														82,410
Sale of stock commission percent												300.00%
ATM Agreement [Member] \| Maximum [Member] \| H.C. Wain Wright and Co LLC [Member]
Net proceeds												$ 4,970,000
Subsequent Event [Member]
Exercise price																$ 0.0001
Placement agent fees								$ 750,950
Net proceeds from issuance of initial public offering		$ 6,500,000		$ 3,100,000				7,500,000
Net proceeds									$ 3,115,303
Series A and Series B Warrants [Member]
Share price			$ 1.999
Number of warrants			1,375,000		86,000
Issuance date fair value per warrant					$ 11.55
Series A and Series B Warrants [Member] \| Subsequent Event [Member]
Net proceeds from issuance of initial public offering								$ 6,500,000
Pre Funded Warrants [Member]
Number of warrants					260,261									260,260
Issuance date fair value per warrant					$ 11.55
Exercise price					$ 0.002
WFIA Pre Funded Warrants [Member]
Number of warrants						341,912
Issuance date fair value per warrant						$ 17.00
Exercise price						$ 11.55
Common Stock [Member]
Number of shares issued, shares														346,260
Share price	$ 1.13
Number of shares issued	$ 3,500,000													$ 35
Common Stock [Member] \| Maximum [Member]
Number of shares issued	$ 8,470,000
Common Stock [Member] \| Purchase Agreement [Member]
Number of shares issued, shares											18,402
Net proceeds														$ 450,427
Sale of stock											$ 225,000
Number of shares issued											$ 400,409
Sale of stock, shares														25,500
Common Stock [Member] \| Subsequent Event [Member]
Number of shares issued, shares			1,375,000						283,800
Share price			$ 2.00													$ 4.35
Common Stock [Member] \| Subsequent Event [Member] \| ATM Agreement [Member]
Net proceeds				$ 3,115,303
Sale of stock, shares				283,800
Private Placement [Member]
Net proceeds										$ 1,000,000
Private Placement [Member] \| Common Stock [Member]
Number of shares issued, shares							91,158
Share price							$ 10.97
Gross proceeds							$ 1.0

Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment [Abstract]

Schedule of Property and Equipment

Property and equipment, net consists of the following at December 31, 2023 and 2022:

Schedule of Property and Equipment

	Estimated
	Useful Life
	(in years)		2023			2022
Equipment		2-7	$	4,321,816		$	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		-		207,976			1,739,699
Property and equipment, gross				5,188,949			4,964,853
Less: accumulated depreciation				(2,642,984	)		(2,060,066	)
Property and equipment, net			$	2,545,965		$	2,904,787

Property and Equipment (Details Narrative) - USD ($)	12 Months Ended
Property and Equipment (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 582,918	$ 394,011

Summary of Other Information Relating to Leases (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Leases
Operating cash flow from operating leases	$ 414,800	$ 406,400
Operating cash flow from finance leases	16,047	15,096
Financing cash flow from finance leases	1,853	2,804
Reductions to ROU assets resulting from reductions to lease obligations: Operating leases	263,741	227,981
Reductions to ROU assets resulting from reductions to lease obligations: Finance leases	$ 10,990	$ 10,990
Weighted average remaining lease term: Operating leases	17 months	25 months
Weighted average remaining lease term: Finance leases	12 months	27 months
Weighted average discount rate: operating leases	11.76%	11.62%
Weighted average discount rate: Finance leases	6.12%	6.12%

Prepaid Expenses and Other Current Assets

12 Months Ended

Dec. 31, 2023

Prepaid Expenses And Other Current Assets

Prepaid Expenses and Other Current Assets

(3) Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consisted of the following at December 31, 2023 and 2022:

	2023		2022
Research and development	$	183,452	$	1,377,391
Insurance		31,302		472,152
Active pharmaceutical ingredients		97,324		209,156
Deferred capital raise costs		178,780		100,339
Professional fees		-		61,524
Dues and subscriptions		-		37,684
Other		20,698		20,698
	$	511,556	$	2,278,944

Leases

12 Months Ended

Dec. 31, 2023

Leases

Leases

(13) 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 2023 and 2022. The lease was entered into in January 2021, for a three-year term and expired December 31, 2023.

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, 2023 and 2022 were as follows:

Summary of Components of Lease Cost

	2023		2022
Operating lease cost	$	338,787	$	338,787
Finance lease cost:
Amortization of right-of-use assets		10,990		10,990
Interest on lease liabilities		1,853		2,804
Total finance lease cost		12,843		13,794
Total lease cost	$	351,630	$	352,581

Amounts reported in the consolidated balance sheets as of December 31, 2023 and 2022 were as follows:

	2023			2022

Operating Leases:
Operating lease right-of-use assets	$	366,877		$	630,618

Operating lease liability, current		358,085			339,755
Operating lease liabilities, net of current		130,663			488,748
Total operating lease liabilities		488,748			828,503

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

Current installments of obligations under
Finance lease liability, current		17,057			16,053
Finance lease liability, net of current		4,436			21,487
Total finance lease liabilities	$	21,493		$	37,540

Other information relating to leases as of December 31, 2023 and 2022 was as follows:

	2023			2022
Supplemental cash flow information:
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flow from operating leases	$	414,800		$	406,400
Operating cash flow from finance leases		16,047			15,096
Financing cash flow from finance leases		1,853			2,804
Reductions to ROU assets resulting from reductions to lease obligations:
Operating leases		263,741			227,981
Finance leases		10,990			10,990
Weighted average remaining lease term:
Operating leases		17 months			25 months
Finance leases		12 months			27 months
Weighted average discount rate:
Operating leases		11.76	%		11.62	%
Finance leases		6.12	%		6.12	%

Maturities of lease liabilities under noncancellable leases as of December 31, 2023 are as follows:

	Operating			Finance
	leases			leases
2024		393,005			17,900
2025		132,580			4,475
Thereafter		-			-
Total undiscounted lease payments		525,585			22,375
Less imputed interest		(36,837	)		(882	)
Total lease liabilities	$	488,748		$	21,493

Accrued Expenses

12 Months Ended

Dec. 31, 2023

Payables and Accruals [Abstract]

Accrued Expenses

(5) Accrued Expenses

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

Schedule of Accrued Expenses

	2023		2022
Employee compensation	$	593,022	$	175,625
Interest		290,000		292,339
Professional fees		213,922		314,446
Research and development		155,220		-
CIT- Equipment		155,800		-
State franchise taxes		120,570		56,862
Insurance		56,088		-
Other		66,897		55,363
Total accrued expenses	$	1,651,519	$	894,635

Summary of Maturity of Lease Liabilities (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Lessee, Lease, Description [Line Items]
Total lease liabilities	$ 488,748	$ 828,503
Total lease liabilities	21,493	$ 37,540
Operating Lease [Member]
Lessee, Lease, Description [Line Items]
2024	393,005
2025	132,580
Thereafter
Total undiscounted lease payments	525,585
Less imputed interest	(36,837)
Total lease liabilities	488,748
Finance Leases [Member]
Lessee, Lease, Description [Line Items]
2024	17,900
2025	4,475
Thereafter
Total undiscounted lease payments	22,375
Less imputed interest	(882)
Total lease liabilities	$ 21,493

Nature of the Business and Liquidity (Details Narrative) - USD ($)			1 Months Ended						12 Months Ended
	Feb. 29, 2024	Jan. 31, 2024	Feb. 29, 2024	Jan. 31, 2024	Sep. 30, 2023	May 31, 2023	Aug. 31, 2022	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022
Subsidiary, Sale of Stock [Line Items]
Issuance of public offering								$ 20,400,000
Proceeds from issuance of debt						$ 3,000,000.0	$ 5,000,000.0
Notes payable									$ 2,100,000
Issuance of stock					$ 3,300,000				$ 6,970,826
Subsequent Event [Member]
Subsidiary, Sale of Stock [Line Items]
Issuance of public offering	$ 6,500,000	$ 3,100,000	$ 7,500,000
Issuance of stock				$ 3,115,303
Subsequent Event [Member] \| Series A and Series B Warrants [Member]
Subsidiary, Sale of Stock [Line Items]
Issuance of public offering			$ 6,500,000
Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Issuance of stock					$ 1,000,000

Nature of the Business and Liquidity

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Nature of the Business and Liquidity

(1) Nature of the Business and Liquidity

Organization

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

Liquidity

The Company has incurred losses and negative cash flows from operations since inception. As a pre-revenue entity, the Company is dependent on the ability to raise capital to support operations until such time as the product candidates under development are U.S. Food and Drug Administration (FDA) approved, manufactured, commercially available to the marketplace and produce revenues. The Company’s 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 in September 2023, as further described in Note 7. The Company utilized its At the Market Agreement (ATM Agreement) with H.C. Wainwright and Purchase Agreement with Lincoln Park Capital LLC, providing a total of approximately $2.1 million in net proceeds during 2023 from the sale of common stock pursuant to those agreements. In September 2023, the Company sold common stock, pre-funded common stock warrants and accompanying Series A and Series B warrants to purchase common stock in a public offering, which provided approximately $3.3 million in net proceeds, and sold $1million of common stock in a private placement, as further described in Note 9. The Company raised additional capital subsequent to year-end through the sale of common stock pursuant to the ATM Agreement in January 2024 for net proceeds of approximately $3.1 million, and through a public offering of common stock, pre-funded common stock warrants and accompanying Series A and Series B warrants that closed in February 2024 for net proceeds of approximately $6.5 million, as further described in Note 17. However, the Company will need additional funding for operations and development. Management is evaluating various strategies to obtain additional funding, which may include additional offerings of equity, issuance of debt, or other capital sources, including potential collaborations with other companies or other strategic transactions. Successful implementation of these plans involves both the Company’s efforts and factors that are outside its control, such as market factors and FDA approval of product candidates. The Company can give no assurance that its plans will be effectively implemented in such a way that they will sufficiently alleviate or mitigate the conditions and events noted above, which results in substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the financial statements are issued. The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The consolidated financial statements do not reflect any adjustments that might result from the outcome of this uncertainty.

Summary of Significant Accounting Policies (Details Narrative)	Dec. 31, 2023 USD ($)
Accounting Policies [Abstract]
Federal deposit insurance corporation limit	$ 250,000

Stockholders’ Equity (Details Narrative) - $ / shares	Nov. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Equity [Abstract]
Common stock, shares authorized		240,000,000	240,000,000
Common stock, par value	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized		10,000,000	10,000,000
Preferred stock, par value		$ 0.0001	$ 0.0001
Common stock, shares issued		1,167,520	602,640
Common stock, shares outstanding		1,167,520	602,640
Reverse stock splits, description	one-for-twenty reverse stock split

Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Prepaid Expenses And Other Current Assets
Research and development	$ 183,452	$ 1,377,391
Insurance	31,302	472,152
Active pharmaceutical ingredients	97,324	209,156
Deferred capital raise costs	178,780	100,339
Professional fees		61,524
Dues and subscriptions		37,684
Other	20,698	20,698
Total prepaid expenses and other current assets	$ 511,556	$ 2,278,944

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Dec. 31, 2023
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Operating expenses:
Research and development	$ 15,493,304	$ 8,995,280
General and administrative	7,265,885	8,506,438
Operating loss	(22,759,189)	(17,501,718)
Interest and other expense, net	(775,758)	(174,514)
Loss before income taxes	(23,534,947)	(17,676,232)
Income tax benefit (expense)
Net loss and comprehensive loss	$ (23,534,947)	$ (17,676,232)
Net loss per share of common stock, basic	$ (26.00)	$ (29.35)
Net loss per share of common stock, diluted	$ (26.00)	$ (29.35)
Weighted average number of shares used in computing net loss per share of common stock, basic	905,225	602,340
Weighted average number of shares used in computing net loss per share of common stock, diluted	905,225	602,340

Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement [Abstract]

Summary of Option Activity

A summary of option activity under the Plan during the years ended December 31, 2023 and 2021 was as follows:

Summary of Option Activity

	Shares			Weighted- Average Exercise Price		Weighted-Average Remaining Contractual Term	Aggregate Intrinsic Value
Outstanding at January 1, 2022		25,043
Grants		18,017		$	34.53	9.20 years
Exercised		-
Forfeitures or expirations		-		$	-
Outstanding at December 31, 2022		43,060
Grants		31,817		$	27.23	9.34 years
Exercised		-
Forfeitures or expirations		(17,577	)	$	51.55
Outstanding at December 31, 2023		57,300		$	61.14	8.55 years
Vested and expected to vest at December 31, 2023		57,300
Exercisable at December 31, 2023		24,549

Schedule of Fair Value Assumption

	2023			2022
Risk-free interest rate		3.749	%		1.889	%
Expected term (in years)		5.9			5.98
Expected volatility		1.20			1.126
Expected dividend yield		0	%		0	%

Related Party Transactions

12 Months Ended

Dec. 31, 2023

Related Party Transactions

(16) Related Party Transactions

The former general counsel of the Company is a partner with a law firm providing office facilities space that was leased by the Company. Rental expense incurred by the Company to the law firm was $36,000 in 2023 and 2022, which approximates fair value. As of December 31, 2023, the Company had no outstanding amounts payable under this lease and the lease expired on December 31, 2023.

A member of the Company’s Board of Directors, Peter Werth, is the manager of WFIA, the entity which provided $8.0 million in debt financing to the Company, $5.0 million of which was converted to equity in September 2023, as described in Note 7. The remaining principal balance of $3.0 million was outstanding as of December 31, 2023 and the initial principal balance of $5.0 million was outstanding as of December 31, 2022. Interest expense of $790,000 and $292,339 was recognized during the years ended December 31, 2023 and 2022. $290,000 and $292,339 of accrued interest relating to this note was outstanding as of December 31, 2023 and 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
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-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))
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-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
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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
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-URI https://asc.fasb.org//850/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-6

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

+ Details

Schedule of Accrued Expenses (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Employee compensation	$ 593,022	$ 175,625
Interest	290,000	292,339
Professional fees	213,922	314,446
Research and development	155,220
CIT- Equipment	155,800
State franchise taxes	120,570	56,862
Insurance	56,088
Other	66,897	55,363
Total accrued expenses	$ 1,651,519	$ 894,635

Property and Equipment

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment [Abstract]

Property and Equipment

(4) Property and Equipment

Property and equipment, net consists of the following at December 31, 2023 and 2022:

Schedule of Property and Equipment

	Estimated
	Useful Life
	(in years)		2023			2022
Equipment		2-7	$	4,321,816		$	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		-		207,976			1,739,699
Property and equipment, gross				5,188,949			4,964,853
Less: accumulated depreciation				(2,642,984	)		(2,060,066	)
Property and equipment, net			$	2,545,965		$	2,904,787

Depreciation expense was $582,918 and $394,011 for the years ended December 31, 2023 and 2022, respectively.

Summary of Lease Reported in Consolidated Balance Sheets (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Leases
Operating lease right-of-use assets	$ 366,877	$ 630,618
Operating lease liability, current	358,085	339,755
Operating lease liabilities, net of current	130,663	488,748
Total operating lease liabilities	488,748	828,503
Property and equipment	76,928	76,928
Accumulated amortization	(44,988)	(44,988)
Property and equipment, net	31,940	31,940
Finance lease liability, current	17,057	16,053
Finance lease liability, net of current	4,436	21,487
Total finance lease liabilities	$ 21,493	$ 37,540

Contingencies

12 Months Ended

Dec. 31, 2023

Commitments and Contingencies Disclosure [Abstract]

Contingencies

(6) Contingencies

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

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

- Definition

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

+ References + Details

Income Taxes (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Valuation allowance	$ 12,631,033	$ 5,580,595

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

Cover - USD ($) $ in Millions	12 Months Ended
Cover - USD ($) $ in Millions	Dec. 31, 2023	Mar. 22, 2024	Jun. 30, 2023
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-40874
Entity Registrant Name	Cingulate Inc.
Entity Central Index Key	0001862150
Entity Tax Identification Number	86-3825535
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	1901 W. 47th
Entity Address, Address Line Two	Place
Entity Address, City or Town	Kansas City
Entity Address, State or Province	KS
Entity Address, Postal Zip Code	66205
City Area Code	(913)
Local Phone Number	942-2300
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Public Float			$ 7.8
Entity Common Stock, Shares Outstanding		5,010,471
Documents Incorporated by Reference	None.
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Auditor Name	KPMG LLP
Auditor Firm ID	185
Auditor Location	Kansas City, Missouri
Common Stock, par value $0.0001 per share
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Trading Symbol	CING
Security Exchange Name	NASDAQ
Warrants, exercisable for one share of common stock
Title of 12(b) Security	Warrants, exercisable for one share of common stock
Trading Symbol	CINGW
Security Exchange Name	NASDAQ

Accrued Expenses (Tables)

12 Months Ended

Dec. 31, 2023

Payables and Accruals [Abstract]

Schedule of Accrued Expenses

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

Schedule of Accrued Expenses

	2023		2022
Employee compensation	$	593,022	$	175,625
Interest		290,000		292,339
Professional fees		213,922		314,446
Research and development		155,220		-
CIT- Equipment		155,800		-
State franchise taxes		120,570		56,862
Insurance		56,088		-
Other		66,897		55,363
Total accrued expenses	$	1,651,519	$	894,635

Related Party Notes Payable

12 Months Ended

Dec. 31, 2023

Related Party Notes Payable

Related Party Notes Payable

(7) Related Party Notes Payable

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

On September 8, 2023, the Company and CTx entered into a Note Conversion Agreement (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.

In February 2024, the remaining balance of the promissory note was converted to pre-funded warrants as described in Note 17.

During the year ended December 31, 2023 and 2022, the Company recognized $790,000 and $292,339 of interest expense relating to this note. The portion of this interest expense that was not part of the conversion to pre-funded warrants discussed above is included in accrued expenses on the consolidated balance sheet at December 31, 2023.

Related Party Notes Payable (Details Narrative) - USD ($)			1 Months Ended		12 Months Ended
	Sep. 11, 2023	Sep. 08, 2023	May 31, 2023	Aug. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Aug. 09, 2023
Issuance of debt			$ 3,000,000.0	$ 5,000,000.0
Issuance of debt			3,000,000.0
Debt face amount			$ 8,000,000.0
Issuance date fair value total					$ 38,018,839
Number of warrants					1,388,882
Exercise price		$ 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 $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.
Capital contribution					$ 1,862,735
Interest expense					$ 790,000	$ 292,339
WFIA Pre Funded Warrants [Member]
Debt face amount		$ 5,000,000.0
Issuance date fair value total		$ 5,812,500
Number of warrants		341,912
Issuance date fair value per warrant		$ 17.00
Exercise price		11.55
Werth Family Investment Associates LLC [Member]
Issuance of debt				$ 5,000,000.0
Unsecured interest percentage							15.00%
Exercise price		$ 0.002
Debt instrument, description		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.

Leases (Details Narrative) - USD ($)	1 Months Ended		12 Months Ended
Leases (Details Narrative) - USD ($)	Apr. 30, 2020	Jun. 30, 2019	Dec. 31, 2023	Dec. 31, 2022
Lessee, Lease, Description [Line Items]
Rent expense per month	$ 1,491
Lease description			In April 2020, the Company entered into a 60-month lease agreement for office furniture under a lease classified as a financing lease as title of the furniture transfers to the Company at the end of the lease term. Monthly lease payments are $1,491. The leased furniture is amortized on a straight-line basis over 7 years. The imputed interest rate relating to the lease obligation is 6.12% and the maturity date is March 2025.
Percentage of imputed interest 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]
Rent expense per month			$ 3,000	$ 3,000

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

(2) Summary of Significant Accounting Policies

(a) Basis of Presentation and Principles of Consolidation

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

(b) Use of Estimates

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

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

(c) Concentration of Credit Risk

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

(d) Cash and Cash Equivalents

Bank demand deposit accounts and short-term liquid investments with an initial maturity of three months or less are considered cash and cash equivalents. Cash and cash equivalents as of December 31, 2023 and 2022 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 as of December 31, 2022, consisted of an insurance claim recoverable, which was subsequently collected in early 2023, as well as 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. All remaining employee retention tax credits and research and development tax credits were collected in 2023.

(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. The New Jersey office lease expired on December 31, 2023.

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

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

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

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

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

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

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

(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, 2023 or 2022.

(i) Research and Development

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

(j) Stock-Based Compensation

The Company measures employee and director stock-based compensation expense for all stock-based awards based on their grant date fair value using the Black-Scholes option-pricing model. For stock-based awards with service conditions, stock-based compensation expense is recognized over the requisite service period using the straight-line method. Forfeitures are recognized as they occur. See additional information in Note 11.

(k) 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 segment-drug development.

(l) Income Taxes

Cingulate Inc. is taxed as a C corporation under the Internal Revenue Code. Cingulate Inc. records deferred income taxes to reflect the impact of temporary differences between the recorded amounts of assets and liabilities for financial reporting purposes and such amounts as measured by tax laws and regulations. As of December 31, 2023, Cingulate Therapeutics LLC (CTx) is a wholly-owned disregarded entity of Cingulate Inc., and all of the activity for CTx, along with its wholly-owned subsidiary Cingulate Works Inc., is included in the calculation of the current and deferred tax assets and liabilities for Cingulate Inc. The Company determined that it was more likely than not that it would not realize its deferred tax assets, based on historical levels of income and future forecasts of taxable income, among other items, therefore a full valuation allowance is recorded.

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

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

(m) Common Stock Purchase Warrants

The Company issued warrants in connection with its IPO in December 2021 and in connection with the common stock offering in September 2023. These equity instruments were valued at fair value when they were issued. See additional information in Note 11.

(n) Net Loss per Share

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

Stock-Based Compensation

12 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement [Abstract]

Stock-Based Compensation

(11) Stock-Based Compensation

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

The maximum number of shares of common stock available for issuance in connection with options and other awards granted under the 2021 Plan is 139,316 and as of December 31, 2023, 82,016 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 $812,670 and $800,796 during the years ended December 31, 2023 and 2022, relating to options issued. As of December 31, 2023 and 2021, there was $1,278,981 and $2,089,509 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, 2023 and 2021 was as follows:

Summary of Option Activity

	Shares			Weighted- Average Exercise Price		Weighted-Average Remaining Contractual Term	Aggregate Intrinsic Value
Outstanding at January 1, 2022		25,043
Grants		18,017		$	34.53	9.20 years
Exercised		-
Forfeitures or expirations		-		$	-
Outstanding at December 31, 2022		43,060
Grants		31,817		$	27.23	9.34 years
Exercised		-
Forfeitures or expirations		(17,577	)	$	51.55
Outstanding at December 31, 2023		57,300		$	61.14	8.55 years
Vested and expected to vest at December 31, 2023		57,300
Exercisable at December 31, 2023		24,549

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

Schedule of Fair Value Assumption

	2023			2022
Risk-free interest rate		3.749	%		1.889	%
Expected term (in years)		5.9			5.98
Expected volatility		1.20			1.126
Expected dividend yield		0	%		0	%

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

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

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

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

The grant-date fair value of options granted during the year ended December 31, 2023 ranged from $12.83 to $30.57 and $17.20 to $23.20 for options granted during the year ended December 31, 2022.

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, 2023 and 2022.

Common Stock Purchase Warrants

12 Months Ended

Dec. 31, 2023

Common Stock Purchase Warrants

Common Stock Purchase Warrants

(10) 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 239,584 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, 2023 through December 10, 2026.

For each of 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 became 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 of November 3, 2023. The Company evaluated the 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 December 31, 2023, all of the Pre-Funded Warrants relating to the September 2023 public offering 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 $14.44 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 December 31, 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	$	95.40	$	22,856,314
December 2021 Underwriter Warrants		10,418	$	150.00	$	92.79		966,686
September 2023 WFIA Pre-funded Warrants		341,912	$	0.002	$	11.55		3,949,767
September 2023 Public Offering Series A Warrants		346,261	$	11.55	$	10.82		3,746,544
September 2023 Public Offering Series B Warrants		173,131	$	11.55	$	8.42		1,457,763
September 2023 Placement Agent Warrants		17,316	$	14.40	$	10.63		184,069
Balance- December 31, 2023		1,388,882					$	38,018,839

The Company has accounted for these warrants as equity-classified instruments under ASC Subtopic 815-40, Derivatives and Hedging; Contracts in 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 September 2023 public offering was allocated to the common stock and common stock purchase warrants using the relative fair value method shown as follows. Fair value of the warrants was recorded to Additional Paid-in-Capital on the Company’s balance sheet.

			Percent
	Fair		of Total			Amount
	Value		Fair Value			Allocated

Common Stock	$	993,472		10.6	%	$	423,246
Pre-Funded Warrants		3,006,003		32.0	%		1,280,639
Series A, B and Placement Agent Warrants		5,388,376		57.4	%		2,295,594
Total	$	9,387,851		100.0	%	$	3,999,479

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	240,000,000	240,000,000
Common stock, shares issued	1,167,520	602,640
Common stock, shares outstanding	1,167,520	602,640
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Common Stock Purchase Warrants (Tables)

12 Months Ended

Dec. 31, 2023

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	$	95.40	$	22,856,314
December 2021 Underwriter Warrants		10,418	$	150.00	$	92.79		966,686
September 2023 WFIA Pre-funded Warrants		341,912	$	0.002	$	11.55		3,949,767
September 2023 Public Offering Series A Warrants		346,261	$	11.55	$	10.82		3,746,544
September 2023 Public Offering Series B Warrants		173,131	$	11.55	$	8.42		1,457,763
September 2023 Placement Agent Warrants		17,316	$	14.40	$	10.63		184,069
Balance- December 31, 2023		1,388,882					$	38,018,839

Fair Value of the Warrants to Additional Paid in Capital

			Percent
	Fair		of Total			Amount
	Value		Fair Value			Allocated

Common Stock	$	993,472		10.6	%	$	423,246
Pre-Funded Warrants		3,006,003		32.0	%		1,280,639
Series A, B and Placement Agent Warrants		5,388,376		57.4	%		2,295,594
Total	$	9,387,851		100.0	%	$	3,999,479

Schedule of Property and Equipment (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 5,188,949	$ 4,964,853
Less: accumulated depreciation	(2,642,984)	(2,060,066)
Property and equipment, net	2,545,965	2,904,787
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 4,321,816	2,565,997
Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	2 years
Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	7 years
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 145,754	145,754
Property and equipment, estimated useful life	7 years
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 41,898	41,898
Property and equipment, estimated useful life	5 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 471,505	471,505
Property and equipment, estimated useful life	5 years
Construction In Progress Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 207,976	$ 1,739,699

Income Taxes

12 Months Ended

Dec. 31, 2023

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 as of December 31, 2023 or December 31, 2022, 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, 2023			December 31, 2022
Federal income tax benefit at statutory rate	$	(4,936,484	)	$	(3,712,008	)
State income tax benefit		(1,299,941	)		(977,496	)
Permanent differences		18,239			11,935
Change in valuation allowance		7,050,437			4,733,324
Research and development tax crediit- prior period		(775,982	)		-
Other		(56,269	)		(55,755	)
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 $12,631,033 and $5,580,595, respectively, at December 31, 2023 and 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 Companies are not subject to U.S. federal and state income tax examinations by tax authorities for years before 2019.

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

	December 31, 2023			December 31, 2022
Deferred income tax assets:
Current:
Research and development costs	$	1,257,027		$	343,087
Other		17,870			59,018
Non-current:					-
Net operating losses		6,515,232			3,381,215
Research and development costs		4,051,553			1,762,716
Unvested stock options		447,355			204,380
Research and development tax credits		756,123			-
Patents		110,700			92,417
Right-of-use assets		38,706			63,563
Gross deferred income tax assets		13,194,566			5,906,396
Less: valuation allowance		(12,631,033	)		(5,580,595	)
Net deferred income tax asset		563,533			325,801

Deferred income tax liabilities:
Current:
Accrual to cash		-			(11,228	)
Non-current
Property and equipment		(563,533	)		(314,573	)
Gross deferred income tax liabilities		(563,533	)		(325,801	)

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))
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-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
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 21
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 17
-Subparagraph (b)
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-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

Stock-Based Compensation (Details Narrative) - USD ($)	12 Months Ended
Stock-Based Compensation (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation expense	$ 812,670	$ 800,796
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Grant-date fair value of options	$ 12.83	$ 17.20
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Grant-date fair value of options	$ 30.57	$ 23.20
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	$ 812,670	$ 800,796
Unrecognized compensation cost	$ 1,278,981		$ 2,089,509
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	82,016
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	139,316

Stockholders’ Equity

12 Months Ended

Dec. 31, 2023

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 December 31, 2023 and 2022 of which 1,167,520 and 602,640 shares of common stock were issued and outstanding, respectively. The Company has not issued any shares of preferred stock.

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

Reverse Stock Split

On November 30, 2023, the Company completed a one-for-twenty reverse stock split (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 retrospectively restated in these financial statements.

- Definition

The entire disclosure for equity.

+ References

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

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
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-Subparagraph (h)
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-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

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

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (a)
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-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 505
-Name Accounting Standards Codification
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-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481004/946-505-50-6

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1

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

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

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 13
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

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

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
-Section 50
-Paragraph 14
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-Publisher FASB
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
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-Section 50
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
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-Paragraph 16
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Section 50
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-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

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

+ Details

Subsequent Events (Details Narrative) - USD ($)							1 Months Ended				12 Months Ended
Subsequent Events (Details Narrative) - USD ($)	Mar. 18, 2024	Feb. 29, 2024	Feb. 02, 2024	Jan. 31, 2024	Jan. 25, 2024	Sep. 11, 2023	Feb. 29, 2024	Jan. 31, 2024	Sep. 30, 2023	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022	Apr. 01, 2024	Jan. 24, 2024	Sep. 08, 2023	May 31, 2023
Subsequent Event [Line Items]
Net proceeds									$ 3,300,000		$ 6,970,826
Debt Instrument, Face Amount																$ 8,000,000.0
Class of Warrant or Right, Exercise Price of Warrants or Rights															$ 0.002
Number of warrants											1,388,882
Pre funded warrants description											warrants are exercisable from December 10, 2021 through December 10, 2026.
Gross proceeds										$ 20,400,000
Placement agent fees						$ 688,929
Share issuance value											$ 3,310,551
Series A and Series B Warrants [Member]
Subsequent Event [Line Items]
Share price			$ 1.999
Number of warrants			1,375,000			86,000
Warrant [Member]
Subsequent Event [Line Items]
Number of warrants	346,261
Series B Warrant [Member]
Subsequent Event [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights									$ 11.55
Number of warrants	173,131
Common Stock [Member]
Subsequent Event [Line Items]
Issuance of shares											346,260
Share price	$ 1.13
Share issued price			$ 0.0001
Share issuance value	$ 3,500,000										$ 35
Common Stock [Member] \| Minimum [Member]
Subsequent Event [Line Items]
Share issuance value	4,970,000
Common Stock [Member] \| Maximum [Member]
Subsequent Event [Line Items]
Share issuance value	$ 8,470,000
Warrant [Member]
Subsequent Event [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights											$ 120.00
Subsequent Event [Member]
Subsequent Event [Line Items]
Net proceeds								$ 3,115,303
Debt Instrument, Face Amount					$ 3,000,000.0
Interest and Dividends Payable, Current					$ 3,287,500,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights														$ 0.0001
Pre funded warrants description			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. Each share of common stock and each pre-funded warrant were sold along with one Series A and 0.5 Series B warrants.
Gross proceeds		$ 6,500,000		$ 3,100,000			$ 7,500,000
Placement agent fees							750,950
Subsequent Event [Member] \| Series A and Series B Warrants [Member]
Subsequent Event [Line Items]
Gross proceeds							$ 6,500,000
Subsequent Event [Member] \| Common Stock [Member]
Subsequent Event [Line Items]
Issuance of shares			1,375,000					283,800
Share price			$ 2.00											$ 4.35
Subsequent Event [Member] \| Warrant [Member]
Subsequent Event [Line Items]
Issuance of shares					694,096
Debt Instrument, Convertible, Conversion Price					$ 4.785
Number of warrants													2,177,000

Related Party Transactions (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Sep. 30, 2023	May 31, 2023
Related Party Transaction [Line Items]
Principal amount				$ 8,000,000.0
Interest expense	$ 790,000	$ 292,339
Accrued interest	290,000	292,339
Related Party [Member]
Related Party Transaction [Line Items]
Rental expense	36,000	36,000
Werth Family Investment Associates LLC [Member]
Related Party Transaction [Line Items]
Principal amount	$ 3,000,000.0	$ 5,000,000.0	$ 8,000,000.0
Werth Family Investment Associates LLC [Member] \| Debt [Member]
Related Party Transaction [Line Items]
Principal amount			$ 5,000,000.0

- Definition

Amount of the cost of borrowed funds accounted for as interest expense.

+ References + Details

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	(a) Basis of Presentation and Principles of Consolidation The accompanying consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”). The consolidated financial statements include the accounts of Cingulate and its wholly-owned subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation.
Use of Estimates	(b) Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of expenses during a reporting period. Actual results could differ from estimates. Estimates and assumptions are periodically reviewed and the effects of revisions are reflected in the consolidated financial statements in the period they are determined to be necessary.
Concentration of Credit Risk	(c) Concentration of Credit Risk The Company maintains cash equivalent deposits, which at various times throughout the fiscal year exceeded the amounts insured by the Federal Deposit Insurance Corporation limit of $250,000 (without regard to reconciling items). Management monitors the soundness of these financial institutions and does not believe the Company is subject to any material credit risk relative to the uninsured portion of the deposits.
Cash and Cash Equivalents	(d) Cash and Cash Equivalents Bank demand deposit accounts and short-term liquid investments with an initial maturity of three months or less are considered cash and cash equivalents. Cash and cash equivalents as of December 31, 2023 and 2022 consisted of bank deposits and short-term money market funds. Cash and cash equivalents are carried at cost which is indicative of fair value.
Miscellaneous Receivables	(e) Miscellaneous Receivables Miscellaneous receivables as of December 31, 2022, consisted of an insurance claim recoverable, which was subsequently collected in early 2023, as well as 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. All remaining employee retention tax credits and research and development tax credits were collected in 2023.
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. The New Jersey office lease expired on December 31, 2023. The Company determines if an arrangement is or contains a lease at contract inception. The Company recognizes a ROU asset and a lease liability at the lease commencement date. For operating leases, the lease liability is initially and subsequently measured at the present value of the unpaid lease payments at the lease commencement date. For finance leases, the lease liability is initially measured in the same manner and date as for operating leases and is subsequently measured at amortized cost using the effective-interest method. The Company determines the discount rate it uses to discount the unpaid lease payments to present value, which requires management judgement. ASC 842 requires a lessee to discount its unpaid lease payments using the interest rate implicit in the lease or, if that rate cannot be readily determined, its incremental borrowing rate. The implicit rate was stated in the agreement for one of the Company’s leases; however, for the others, the implicit rate was not determinable as the Company did not have access to the lessor’s estimated residual value or the amount of the lessor’s deferred initial direct costs. Therefore, the Company uses its incremental borrowing rate as the discount rate for these leases. The Company’s incremental borrowing rate for a lease is the rate of interest it would have to pay on a collateralized basis to borrow an amount equal to the lease payments under similar terms. Because the Company has not been able to borrow on a collateralized basis, it has determined a synthetic credit rating based on factors that a credit rating agency would typically analyze when establishing an entity’s credit rating. Due to the fact that the Company is a pre-revenue entity, the Company determined that its incremental borrowing rate should be based on the composite CCC and lower bond spreads at the lease measurement dates plus a risk-free rate based on specific lease maturities. The ROU asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for lease payments made at or before the lease commencement date, plus any initial direct costs incurred less any lease incentives received. For operating leases, the ROU asset is subsequently measured throughout the lease term at the carrying amount of the lease liability, plus initial direct costs, plus (minus) any prepaid (accrued) lease payments, less the unamortized balance of cumulative lease incentives received. Lease expense is recognized on a straight-line basis over the lease term which includes the accretion of the lease liability and amortization of the ROU asset. For finance leases, the ROU asset is subsequently amortized using the straight-line method from the lease commencement date to the earlier of the end of its useful life or the end of the lease term unless the lease transfers ownerships of the underlying asset to the Company or the Company is reasonably certain to exercise an option to purchase the underlying asset. In those cases, the ROU asset is amortized over the useful life of the underlying asset. Amortization of the ROU asset is recognized and presented separately from interest expense on the lease liability. ROU assets for operating and finance leases are evaluated for impairment losses under the long-lived assets impairment guidance in ASC Subtopic 360-10, Property and Equipment-Overall. The ROU asset is assessed for impairment with the asset group within which it resides. Operating lease ROU assets are presented as operating lease right-of-use assets on the consolidated balance sheet. The current and long-term portions of operating lease liabilities are presented separately on the consolidated balance sheet. Finance lease ROU assets are included in property, plant, and equipment. The current and long-term portions of finance lease liabilities are presented separately on the consolidated balance sheet.
Impairment of Long-lived Assets	(h) Impairment of Long-lived Assets The Company assesses the carrying value of its long-lived assets, including property and equipment, as well as lease ROU assets, when events or circumstances indicate that the carrying value of such assets may not be recoverable. These events or changes in circumstances may include a significant deterioration of operating results, changes in business plans, or changes in anticipated future cash flows. If an impairment indicator is present, the Company evaluates recoverability by a comparison of the carrying amount of the assets to future undiscounted cash flows expected to be generated by the assets. If the sum of the expected future cash flows is less than the carrying amount, the Company would recognize an impairment loss. An impairment loss would be measured by comparing the amount by which the carrying value exceeds the fair value of the long-lived asset groups. No impairment was recognized during the years ended December 31, 2023 or 2022.
Research and Development	(i) Research and Development Research and development costs are expensed as incurred and include all direct and indirect costs associated with the development of the Company’s product candidates. These expenses include payments to third parties for research, development and manufacturing services, personnel costs and depreciation on manufacturing equipment. At the end of the reporting period, the Company compares payments made to third party service providers to the estimated progress toward completion of the research or development objectives. Such estimates are subject to change as additional information becomes available. Depending on the timing of payments to service providers and the progress that the Company estimates has been made as a result of the service provided, the Company may record net prepaid or accrued expense relating to these costs.
Stock-Based Compensation	(j) Stock-Based Compensation The Company measures employee and director stock-based compensation expense for all stock-based awards based on their grant date fair value using the Black-Scholes option-pricing model. For stock-based awards with service conditions, stock-based compensation expense is recognized over the requisite service period using the straight-line method. Forfeitures are recognized as they occur. See additional information in Note 11.
Segments	(k) 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 segment-drug development.
Income Taxes	(l) Income Taxes Cingulate Inc. is taxed as a C corporation under the Internal Revenue Code. Cingulate Inc. records deferred income taxes to reflect the impact of temporary differences between the recorded amounts of assets and liabilities for financial reporting purposes and such amounts as measured by tax laws and regulations. As of December 31, 2023, Cingulate Therapeutics LLC (CTx) is a wholly-owned disregarded entity of Cingulate Inc., and all of the activity for CTx, along with its wholly-owned subsidiary Cingulate Works Inc., is included in the calculation of the current and deferred tax assets and liabilities for Cingulate Inc. The Company determined that it was more likely than not that it would not realize its deferred tax assets, based on historical levels of income and future forecasts of taxable income, among other items, therefore a full valuation allowance is recorded. The Company has not identified any uncertain tax positions. There have been no interest or penalties recognized in the consolidated financial statements related to uncertain tax positions. In addition, no tax positions exist for which it is reasonably possible that the total amounts of unrecognized tax benefits will significantly increase or decrease within the next 12 months. The Company files income tax returns in the federal and various state jurisdictions. These federal income taxes are immaterial. The Company is no longer subject to U.S. federal income tax examinations by tax authorities for years before 2020.
Common Stock Purchase Warrants	(m) Common Stock Purchase Warrants The Company issued warrants in connection with its IPO in December 2021 and in connection with the common stock offering in September 2023. These equity instruments were valued at fair value when they were issued. See additional information in Note 11.
Net Loss per Share	(n) Net Loss per Share Basic net loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period, without consideration to potential dilutive securities. Diluted net loss per common share is computed by dividing the net loss by the sum of the weighted average number of common shares outstanding during the period plus the number of potential dilutive instruments outstanding during the period using the simplified method. Diluted net loss per share is the same as basic net loss per share since the effect of potentially dilutive securities is anti-dilutive.

Schedule of Potentially Dilutive Securities (Details) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	844,004	293,060
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	57,300	43,060
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	786,704	250,000

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 52,416	$ 5,356,276
Miscellaneous receivables	14,622	234,432
Prepaid expenses and other current assets	511,556	2,278,944
Total current assets	578,594	7,869,652
Property and equipment, net	2,545,965	2,904,787
Operating lease right-of-use assets	366,877	630,618
Total assets	3,491,436	11,405,057
Current liabilities:
Accounts payable	5,199,105	762,357
Accrued expenses	1,651,519	894,635
Note payable	3,000,000	5,000,000
Finance lease liability, current	17,057	16,053
Operating lease liability, current	358,085	339,755
Total current liabilities	10,225,766	7,012,800
Long-term liabilities:
Finance lease liability, net of current	4,436	21,487
Operating lease liability, net of current	130,663	488,748
Total long-term liabilities	135,099	510,235
Total liabilities	10,360,865	7,523,035
Stockholders’ Equity
Common Stock, $0.0001 par value; 240,000,000 shares authorized and 1,167,520 and 602,640 shares issued and outstanding as of December 31, 2023 and 2022	118	61
Preferred Stock, $0.0001 par value; 10,000,000 shares authorized and 0 shares issued and outstanding as of December 31, 2023 and 2022
Additional Paid-in-Capital	86,073,896	73,290,457
Accumulated deficit	(92,943,443)	(69,408,496)
Total stockholders’ equity	(6,869,429)	3,882,022
Total liabilities and stockholders’ equity	$ 3,491,436	$ 11,405,057

Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Federal income tax benefit at statutory rate	$ (4,936,484)	$ (3,712,008)
State income tax benefit	(1,299,941)	(977,496)
Permanent differences	18,239	11,935
Change in valuation allowance	7,050,437	4,733,324
Research and development tax crediit- prior period	(775,982)
Other	(56,269)	(55,755)
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

12 Months Ended

Dec. 31, 2023

Earnings Per Share [Abstract]

Net Loss Per Share

(14) Net Loss Per Share

Basic net loss per share is calculated by dividing net loss attributable to common shareholders by the weighted-average number of common shares and pre-funded warrants outstanding during the period. The pre-funded warrants are included in the calculation of the weighted-average number of shares outstanding because their exercise requires only nominal consideration for the delivery of shares. The following table sets forth the computation of the basic and diluted net loss per share for years ended December 31, 2023 and 2022:

	2023			2022
Numerator:
Net loss	$	(23,534,947	)	$	(17,676,232	)
Denominator:
Weighted average common shares outstanding		905,225			602,340
Net loss per share, basic and diluted	$	(26.00	)	$	(29.35	)

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

	2023		2022
Stock options issued under the 2021 Equity Incentive Plan		57,300		43,060
Common stock purchase warrants outstanding		786,704		250,000
Total		844,004		293,060
Antidilutive securities		844,004		293,060

Fair Value of the Warrants to Additional Paid in Capital (Details)	12 Months Ended
	Dec. 31, 2023 USD ($)
Fair value	$ 9,387,851
Percent of Total Fair Value	100.00%
Amount Allocated	$ 3,999,479
Common Stock [Member]
Fair value	$ 993,472
Percent of Total Fair Value	10.60%
Amount Allocated	$ 423,246
Pre Funded Warrants [Member]
Fair value	$ 3,006,003
Percent of Total Fair Value	32.00%
Amount Allocated	$ 1,280,639
Series A, B Placement Agent Warrants [Member]
Fair value	$ 5,388,376
Percent of Total Fair Value	57.40%
Amount Allocated	$ 2,295,594