0001213900-24-031369 | S-1/A | XBRL Viewer

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2023

Commitments and Contingencies [Abstract]

The components of lease costs are as follows:

		Years Ended
	Financial Statement	December 31,
Type	Line Item	2023		2022
Operating lease	General and administrative	$	49,810	$	621,388
Operating lease	Operations		665,961		-
Operating lease	Research and development		217,890		-
Total lease costs		$	933,661	$	621,388

Schedule of Supplemental Cash Flow

Supplemental cash flow information related to leases are as follows:

	Years Ended
	December 31,
	2023		2022
Operating cash flows paid for operating leases	$	550,470	$	381,457
Right-of-use assets obtained in exchange for operating lease obligations	$	-	$	1,535,230

Schedule of Supplemental Information Related to Leases

Supplemental information related to leases are as follows:

	December 31,
	2023			2022
Weighted-average remaining lease term (in years)		1.30			2.30
Weighted-average discount rate		7.25	%		7.25	%

Schedule of Future Minimum Payments Under Operating Leases

Future minimum payments under operating leases as of December 31, 2023, are as follows:

2024	$	527,983
2025		214,775
Total undiscounted future cash flows		742,758
Less: imputed interest		(34,614	)
Total	$	708,144

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2023

Summary of Significant Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The accounting and reporting policies of the Company conform to GAAP. The Company’s fiscal year is December 31.

Principles of Consolidation

These consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Serve Operating Co. and Serve Robotics Canada Inc. All inter-company transactions and balances have been eliminated on consolidation.

Use of Estimates

The preparation of the Company’s consolidated financial statements in conformity with 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 financial statements, and the reported amounts of revenues and expenses during the reporting period. Significant estimates and assumptions reflected in these financial statements include, but are not limited to, impairment of long-lived assets, right-of-use assets and liabilities, stock-based compensation and allocation of costs of revenue. The Company bases its estimates on historical experience, known trends and other market-specific or other relevant factors that it believes to be reasonable under the circumstances. On an ongoing basis, management evaluates its estimates when there are changes in circumstances, facts and experience. Changes in estimates are recorded in the period in which they become known. Actual results could differ from those estimates.

Concentrations of Credit Risk

Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents. The Company generally maintains balances in various operating accounts at financial institutions that management believes to be of high credit quality, in amounts that may exceed federally insured limits. The Company has not experienced any losses related to its cash and cash equivalents and does not believe that it is subject to unusual credit risk beyond the normal credit risk associated with commercial banking relationships. As of December 31, 2023 and 2022, the Company’s cash and cash equivalents were held at one accredited financial institution.

Concentrations

During the years ended December 31, 2023 and 2022, one customer accounted for 71% and 50% of revenue, respectively. The loss of this customer may have a material effect on the Company.

Cash and Cash Equivalents

The Company considers all highly liquid investments with maturities of three months or less at the date of purchase to be cash equivalents.

Fair Value Measurements

Certain assets and liabilities of the Company are carried at fair value under GAAP. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. Financial assets and liabilities carried at fair value are to be classified and disclosed in one of the following three levels of the fair value hierarchy, of which the first two are considered observable and the last is considered unobservable:

●

Level 1—Quoted prices in active markets for identical assets or liabilities.

●

Level 2—Observable inputs (other than Level 1 quoted prices), such as quoted prices in active markets for similar assets or liabilities, quoted prices in markets that are not active for identical or similar assets or liabilities, or other inputs that are observable or can be corroborated by observable market data.

●

Level 3—Unobservable inputs that are supported by little or no market activity that are significant to determining the fair value of the assets or liabilities, including pricing models, discounted cash flow methodologies and similar techniques.

The carrying values of the Company’s accounts receivable, prepaid expenses and accounts payable and accrued expenses approximate their fair values due to the short-term nature of these assets and liabilities.

See Notes 5 and 8 for fair value disclosures of future equity obligations.

Accounts Receivable

Accounts receivable are derived from services delivered to customers and are stated at their net realizable value. The Company accounts for allowance for doubtful accounts under Accounting Standards Codification (“ASC”) 310-10-35. Each month, the Company reviews its receivables on a customer-by-customer basis and evaluates whether an allowance for doubtful accounts is necessary based on any known or perceived collection issues. Any balances that are eventually deemed uncollectible are written off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. As of December 31, 2023 and 2022, the Company determined there was no allowance for doubtful accounts necessary.

Inventory

Inventory is stated at the lower of cost or market value and accounted for using the specific identification cost method. As of December 31, 2023 and 2022, inventory primarily consists of robotic component parts from the Company’s suppliers. Management reviews its inventory for obsolescence and impairment annually and did not record a reserve for obsolete inventory for the years ended December 31, 2023 and 2022.

Property and Equipment

Property and equipment are stated at cost less accumulated depreciation. Depreciation expense is recognized using the straight-line method over the estimated useful life of the asset, which is three (3) to five (5) years for office equipment and two (2) years for the Company’s robot assets. Estimated useful lives are periodically assessed to determine if changes are appropriate. Maintenance and repairs are charged to expense as incurred. When assets are retired or otherwise disposed of, the cost of these assets and related accumulated depreciation or amortization are eliminated from the balance sheets and any resulting gains or losses are included in the statement of operations in the period of disposal.

Impairment of Long-Lived Assets

The Company accounts for long-lived assets in accordance with the provisions of ASC 360-10-35, Property, Plant and Equipment, Impairment or Disposal of Long-lived Assets. The Company continually monitors events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell.

At December 31, 2023, management determined that certain events and circumstances occurred that indicated that the carrying value of the Company’s robot assets may not be recoverable. Based on the undiscounted cash flows over the remaining depreciable life, management determined an impairment of the remaining carrying value totaling $1,468,995 was necessary.

Deferred Offering Costs

The Company complies with the requirements of ASC 340-10-S99-1 with regards to offering costs. Prior to the completion of an offering, offering costs are capitalized. The deferred offering costs are charged to additional paid-in capital or as a discount to debt, as applicable, upon the completion of an offering or to expense if the offering is not completed. As of December 31, 2023 and 2022, there were no deferred offering costs.

Convertible Instruments

GAAP requires companies to bifurcate conversion options from their host instruments and account for them as free-standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional as that term is described under applicable GAAP.

Subscription Receivable

The Company records stock issuances at the effective date. If the subscription is not funded upon issuance, the Company records a subscription receivable as an asset on a balance sheet, except when subscription receivable is not received prior to the issuance of financial statements at a reporting date in satisfaction of the requirements under ASC 505-10-45-2, in which case, the subscription is reclassified as a contra account to stockholders’ equity (deficit) on the consolidated balance sheet.

Accounting for Preferred Stock

ASC 480, Distinguishing Liabilities from Equity, includes standards for how an issuer of equity (including equity shares issued by consolidated entities) classifies and measures on its consolidated balance sheet certain financial instruments with characteristics of both liabilities and equity.

Management is required to determine the presentation for the preferred stock as a result of the redemption and conversion provisions, among other provisions in the agreement. Specifically, management is required to determine whether the embedded conversion feature in the preferred stock is clearly and closely related to the host instrument, and whether the bifurcation of the conversion feature is required and whether the conversion feature should be accounted for as a derivative instrument. If the host instrument and conversion feature are determined to be clearly and closely related (both more akin to equity), derivative liability accounting under ASC 815, Derivatives and Hedging, is not required. Management determined that the host contract of the preferred stock is more akin to equity, and accordingly, liability accounting is not required by the Company. The Company has presented preferred stock within stockholders’ equity.

Costs incurred directly for the issuance of the preferred stock are recorded as a reduction of gross proceeds received by the Company, resulting in a discount to the preferred stock. The discount is not amortized.

Stock-Based Compensation

The Company accounts for stock-based compensation in accordance with ASC 718, Compensation - Stock Compensation (“ASC 718”). The Company measures all stock-based awards granted to employees, directors and non-employee consultants based on the fair value on the date of the grant and recognizes compensation expense for those awards over the requisite service period, which is generally the vesting period of the respective award. For awards with service-based vesting conditions, the Company records the expense for using the straight-line method. For awards with performance-based vesting conditions, the Company records the expense if and when the Company concludes that it is probable that the performance condition will be achieved.

The Company classifies stock-based compensation expense in its statement of operations in the same manner in which the award recipient’s payroll costs are classified or in which the award recipient’s service payments are classified.

The fair value of each stock option grant is estimated on the date of grant using the Black-Scholes option-pricing model. The Company historically has been a private company and lacks company-specific historical and implied volatility information for its stock. Therefore, it estimates its expected stock price volatility based on the historical volatility of publicly traded peer companies and expects to continue to do so until such time as it has adequate historical data regarding the volatility of its own traded stock price. The expected term of the Company’s stock options has been determined utilizing the “simplified” method for awards that qualify as “plain-vanilla” options. The risk-free interest rate is determined by reference to the U.S. Treasury yield curve in effect at the time of grant of the award for time periods approximately equal to the expected term of the award. Expected dividend yield is based on the fact that the Company has never paid cash dividends on common stock and does not expect to pay any cash dividends in the foreseeable future. Forfeitures are recognized as incurred. Determining the appropriate fair value of stock-based awards requires the input of subjective assumptions. The assumptions used in calculating the fair value of stock-based awards represent management’s best estimates and involve inherent uncertainties and the application of management’s judgment. As a result, if factors change and management uses different assumptions, stock-based compensation expense could be materially different for future awards.

Revenue Recognition

The Company accounts for revenue under ASC 606, Revenue from Contracts with Customers. The Company determines revenue recognition through the following steps:

●

Identification of a contract with a customer;

●

Identification of the performance obligations in the contract;

●

Determination of the transaction price;

●

Allocation of the transaction price to the performance obligations in the contract; and

●

Recognition of revenue when or as the performance obligations are satisfied.

Revenue is recognized when control of the promised goods or services is transferred to customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. As a practical expedient, the Company does not adjust the transaction price for the effects of a significant financing component if, at contract inception, the period between customer payment and the transfer of goods or services is expected to be one year or less.

To date, the Company has generated initial revenues from its delivery services as well as branding fees. For delivery services, the Company satisfies its performance obligation when the delivery is complete, which is the point in time control of the delivered product transfers to the customer. The Company recognizes branding fees over time as performance obligations are completed over the term of the agreement.

During the year ended December 31, 2023, delivery revenue was $146,462, branding fees were $45,250 and other revenue was $15,833, respectively. During the year ended December 31, 2022, delivery revenue was $54,423 and branding fees were $53,575, respectively.

Cost of Revenue

Cost of revenue consists primarily of allocations of depreciation on robot assets used for revenue-producing activities, personnel time related to revenue-producing activities, and costs related to data, software and similar costs that allow the robots to function as intended and for the Company to communicate with the robots while in service.

Sales and Marketing

Sales and marketing expenses include personnel costs and public relations expenses. Advertising costs are expensed as incurred and included in sales and marketing expenses. Advertising expense were approximately $184,000 and $128,000 for the years ended December 31, 2023 and 2022, respectively.

Operations

Operations expenses primarily consist of costs for field operations personnel.

General and Administrative Expenses

General and administrative expenses primarily consist of personnel-related expenses for executive management and administrative functions, including finance and accounting, legal, and human resources, as well as general corporate expenses and general insurance. General and administrative expenses also include depreciation on property and equipment as well as amortization of right of use assets. These costs are expensed as incurred.

Research and Development Costs

Costs incurred in the research and development of the Company’s products are expensed as incurred. Research and development costs include product design, hardware and software costs.

Leases

The Company accounts for leases under ASC 842 – Leases. The company does not apply the recognition requirements for leases with a term of twelve months or less.

The Company determines if an arrangement is a lease, or includes an embedded lease, at inception for each contract or agreement. A contract is or contains an embedded lease if the contract meets all of the below criteria:

(i)

there is an identified asset

(ii)

the Company obtains substantially all of the economic benefits of the asset

(iii)

the Company has the right to direct the use of the asset

The Company’s operating lease agreements include office and warehouse space. ROU assets represent the right to use an underlying asset for the lease term and operating lease liabilities represent the obligation to make payments arising from the lease or embedded lease. Operating lease ROU assets and operating lease liabilities are recognized at commencement date based on the present value of the future minimum lease payments over the lease term. As most leases do not provide an implicit rate, the Company uses an incremental borrowing rate that is based on the estimated rate of interest for a collateralized borrowing of a similar asset, using a similar term as the lease payments at the commencement date. Indirect capital costs are capitalized and included in the ROU assets at commencement.

The operating lease ROU assets and operating lease liabilities include any lease payments made, including any variable amounts that are based on an index or rate, and exclude lease incentives. Variability that is not due to an index or rate, such as payments made based on hourly rates, are excluded from the lease liability. Lease terms may include options to extend or terminate the lease.

Renewal option periods are included within the lease term and the associated payments are recognized in the measurement of the operating ROU asset and operating lease liability when they are at our discretion and considered reasonably certain of being exercised. Over the lease term, the Company uses the effective interest rate method to account for the lease liability as lease payments are made and the ROU asset is amortized in a manner that results in straight-line expense recognition. (See Note 12).

Income Taxes

The Company uses the liability method of accounting for income taxes as set forth in ASC 740, Income Taxes. Under the liability method, deferred taxes are determined based on the temporary differences between the financial statement and tax basis of assets and liabilities using tax rates expected to be in effect during the years in which the basis differences reverse. A valuation allowance is recorded when it is unlikely that the deferred tax assets will not be realized. We assess our income tax positions and record tax benefits for all years subject to examination based upon our evaluation of the facts, circumstances and information available at the reporting date. In accordance with ASC 740-10, for those tax positions where there is a greater than 50% likelihood that a tax benefit will be sustained, the Company’s policy will be to record the largest amount of tax benefit that is more likely than not to be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. For those income tax positions where there is less than 50% likelihood that a tax benefit will be sustained, no tax benefit will be recognized in the financial statements.

Net Loss per Share

Net earnings or loss per share is computed by dividing net income or loss by the weighted-average number of common shares outstanding during the period, excluding shares subject to redemption or forfeiture. The Company presents basic and diluted net earnings or loss per share. Diluted net earnings or loss per share reflect the actual weighted average of common shares issued and outstanding during the period, adjusted for potentially dilutive securities outstanding. Potentially dilutive securities are excluded from the computation of the diluted net loss per share if their inclusion would be anti-dilutive. As all potentially dilutive securities are anti-dilutive as of December 31, 2023 and 2022, diluted net loss per share is the same as basic net loss per share for each year. Potentially dilutive items outstanding as of December 31, 2023 and 2022 is as follows:

	December 31,
	2023		2022
Series Seed preferred stock (convertible to common stock)		-		3,091,672
Series Seed-1 preferred stock (convertible to common stock)		-		2,440,412
Series Seed-2 preferred stock (convertible to common stock)		-		2,088,696
Series Seed-3 preferred stock (convertible to common stock)		-		357,836
Common stock warrants		1,090,272		54,203
Preferred stock warrants		-		128,819
Stock options		1,515,386		861,309
Unvested restricted common stock		324,019		-
Total potentially dilutive shares		2,929,677		9,022,947

Excluded in the table of December 31, 2022 are the number of shares that would be issuable upon the conversion of Simple Agreements for Future Equity, for which the number of shares are indeterminable as of December 31, 2022. Upon consummation of the Merger, all outstanding SAFEs were converted into 4,372,601 shares of common stock (see Notes 5, 8 and 9).

Upon the Merger, all outstanding shares of preferred stock were converted into an aggregate of 7,978,616 shares of common stock. Furthermore, all outstanding warrants to purchase shares of Series Seed preferred stock were converted into 128,819 warrants to purchase shares of common stock.

Recently Adopted Accounting Pronouncements

Management does not believe that any other recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, the Company will adopt those that are applicable under the circumstances.

Document And Entity Information	12 Months Ended
Document And Entity Information	Dec. 31, 2023
Document Information Line Items
Entity Registrant Name	Serve Robotics Inc.
Document Type	S-1/A
Amendment Flag	true
Amendment Description	Amendment No. 1
Entity Central Index Key	0001832483
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Incorporation, State or Country Code	DE

Stock-Based Compensation (Details) - USD ($)	12 Months Ended
Stock-Based Compensation (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Stock-Based Compensation [Line Items]
Expiration of outstanding options	1 year 7 months 6 days
Stock based compensation expense	$ 544,375	$ 195,056
Weighted average grant date fair value of options granted	$ 0.41	$ 0.27
2023 Equity Incentive Plan [Member]
Stock-Based Compensation [Line Items]
Shares issued	1,594,800
Percentage of common stock issued and outstanding	4.00%
2021 Equity Incentive Plan [Member]
Stock-Based Compensation [Line Items]
Number of shares authorized	4,870,663
Shares available	38,582
Expiration of outstanding options	8 years 6 months
Stock based compensation expense	$ 280,482	$ 57,860
Unrecognized compensation cost	$ 356,000
Recognized weighted average period	2 years 6 months

Stockholders’ Equity (Details) - Schedule of Liquidation Preferences - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Class of Stock [Line Items]
Liquidation preference preferred stock		$ 22,624,909
Series Seed preferred stock [Member]
Class of Stock [Line Items]
Liquidation preference preferred stock		11,999,997
Series Seed-1 preferred stock [Member]
Class of Stock [Line Items]
Liquidation preference preferred stock		3,699,950
Series Seed-2 preferred stock [Member]
Class of Stock [Line Items]
Liquidation preference preferred stock		5,674,962
Series Seed-3 preferred stock [Member]
Class of Stock [Line Items]
Liquidation preference preferred stock		$ 1,250,000

- Definition

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

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+ Details

Property and Equipment, Net

12 Months Ended

Dec. 31, 2023

Property and Equipment, Net [Abstract]

PROPERTY AND EQUIPMENT, NET

The following is a summary of property and equipment:

	December 31,
	2023			2022
Office equipment	$	250,661		$	245,747
Robot assets		2,092,293			3,561,288
Total		2,342,954			3,807,035
Less: accumulated depreciation		(2,294,532	)		(430,608	)
Property and equipment, net	$	48,422		$	3,376,427

Depreciation expense was $1,863,924 and $388,139 for the years ended December 31, 2023 and 2022, respectively.

As of December 31, 2023, the Company fully impaired the carrying amount of the robot assets pursuant to its annual impairment assessment. The Company recorded an impairment expense of $1,468,995.

Stockholders’ Equity

12 Months Ended

Dec. 31, 2023

Stockholders’ Equity [Abstract]

STOCKHOLDERS’ EQUITY

Preferred Stock

Before the consummation of the Merger, the Company had issued Series Seed, Series Seed-1, Series Seed-2 and Series Seed-3 convertible preferred stock (collectively referred to as “Pre-Merger Preferred Stock”). The Company’s certificate of incorporation, as amended and restated, had authorized the Company to issue a total of 10,090,150 shares of Pre-Merger Preferred Stock, of which 4,008,079 shares were designated as Series Seed Preferred Stock, 3,037,227 shares were designated as Series Seed-1 Preferred Stock, 2,599,497 shares were designated as Series Seed-2 Preferred Stock and 445,347 shares were designated as Series Seed-3 Preferred Stock. The Preferred Stock have a par value of $0.0001 per share.

The liquidation preferences were as follows:

	December 31,
	2023		2022
Series Seed preferred stock	$	-	$	11,999,997
Series Seed-1 preferred stock		-		3,699,950
Series Seed-2 preferred stock		-		5,674,962
Series Seed-3 preferred stock		-		1,250,000
	$	-	$	22,624,909

Upon the Merger, there were 10,000,000 shares of preferred stock, par value $0.0001 per share, authorized for issuance.

Transactions

In February 2022, the Company issued 257,639 shares of Series Seed Preferred Stock for gross proceeds of $999,999, or $3.88 per share.

Upon consummation of the Merger in July 2023, all shares of Serve Preferred Stock were converted into 7,978,616 shares of common stock of the newly merged entity.

Common Stock

Upon the Merger, the Company has authorized 300,000,000 shares of common stock, par value $0.0001 per share.

Dividend Rights

Subject to applicable law and the rights and preferences, if any, of any holders of any outstanding series of preferred stock, the holders of our common stock are entitled to receive dividends if our Board, in its discretion, determines to issue dividends and then only at the times and in the amounts that our Board may determine, payable either in cash, in property or in shares of capital stock.

Voting Rights

Holders of our common stock are entitled to one vote for each share of common stock held on all matters submitted to a vote of stockholders. Except as otherwise required by law, holders of common stock are not entitled to vote on any amendment to the amended and restated certificate of incorporation (including any certificate of designation relating to any series of preferred stock) that relates solely to the terms of one or more outstanding series of preferred stock if the holders of such affected series are entitled, either separately or together as a class with the holders of one or more other such series, to vote on such amendment pursuant to the amended and restated certificate (including any certificate of designation relating to any series of preferred stock). We have not provided for cumulative voting for the election of directors in our amended and restated certificate of incorporation. Accordingly, holders of a majority of the shares of our common stock will be able to elect all of our directors. Our amended and restated certificate of incorporation establishes a classified board of directors, divided into three classes with staggered three-year terms. Only one class of directors will be elected at each annual meeting of our stockholders, with the other classes continuing for the remainder of their respective three-year terms.

Transactions

Immediately following the Merger, the Company issued 2,782,378 shares of common stock pursuant to a private placement offering for gross proceeds of $11,129,512, or at a purchase price of $4.00 per share. On August 31, 2023, the Company issued an additional 257,762 shares of common stock pursuant to the private placement offering for gross proceeds of $1,031,048, or $4.00 per share. The private placement offerings are referred to herein as the “Private Placement.”

Upon consummation of the Merger, Patricia’s predecessor shares converted into 1,500,000 shares of common stock of the newly merged entity.

Upon consummation of the Merger, all outstanding SAFEs were converted into 4,372,601 shares of common stock (see Notes 5 and 8).

Upon consummation of the Merger, the outstanding convertible note was converted into 937,961 shares of common stock (see Note 7).

Upon consummation of the Merger, all shares of Serve Preferred Stock were converted into 7,978,616 shares of common stock.

On October 26, 2023, the Company completed a subsequent closing of the Private Placement and issued 143,531 shares of common stock for gross proceeds of $574,124, or $4.00 per share. The Company received $529,127 in net proceeds.

Restricted Common Stock

During 2022, the Company issued 338,121 shares of restricted common stock for recourse notes totaling $164,116. The shares were issued with a corresponding note receivable, a recourse loan that was collateralized by the underlying shares. The Company plans to enforce the recourse terms for the holders. As such, in accordance with ASC 505-10-45-2, the Company recognized a subscription receivable of $165,719, inclusive of interest on the note, which is included as a contra-equity on the consolidated balance sheets. The Company recorded a corresponding restricted stock award liability of $162,747 for the potential settlement if the call right for the shares of restricted common stock is exercised and unvested shares repurchased. The Company reduced the liability and increased additional paid-in capital for the value of the note associated with vested shares no longer subject to the call right. During the years ended December 31, 2023 and 2022, 11,194 and 2,820 shares of restricted common stock vested for a value of $13,735 and $4,250, all respectively. As of December 31, 2023 and 2022, the subscription receivable balance was $169,616 and 165,719 and the corresponding restricted stock award liability were $158,617 and 162,747, all respectively.

Prior to December 31, 2023, the Company has issued 6,842,490 shares of common stock subject to vesting requirements, whereby the Company can repurchase unvested shares at its option upon an employees termination. As of December 31, 2023, 2,877,761 shares remained unvested and will vest over approximately 1.6 years.

During the years ended December 31, 2023 and 2022, the Company recorded stock-based compensation pertaining to vesting of restricted common stock of $263,893 and $141,446, respectively. Total unrecognized compensation cost related to non-vested restricted common stock amounted to approximately $638,000 as of December 31, 2023.

During the years ended December 31, 2023 and 2022, the Company repurchased restricted stock awards of 319,118 and 287,591 shares of common stock, respectively, for nominal value.

Warrants

Upon the consummation of the Merger, (i) warrants to purchase 17,314 shares of Serve’s common stock issued and outstanding immediately prior to the closing of the Merger were assumed and converted into warrants to purchase 13,911 shares of Patricia’s common stock, and (ii) warrants to purchase 160,323 shares of Serve’s Series Seed preferred stock issued and outstanding immediately prior to the closing of the Merger were assumed and converted into warrants to purchase 128,819 shares of Patricia’s common stock.

In connection with the April Notes (see Note 7), the Company granted each holder warrants to purchase common stock equal to 50% of the number of shares of common stock into which the loan is convertible at an exercise price of $3.20 per share. Furthermore, the Company granted warrants to the Bridge Brokers equal to 8% of the number of shares of common stock into which April Notes, other than those purchased by insider investors, would convert at the closing of the Merger, with an exercise price of $3.20 per share. As the issuance of the warrants noted above were contingent on the closing of the Merger, they were not considered granted until July 31, 2023. Upon the closing of the Merger, the Company issued 468,971 warrants to the holders of the April Notes and 74,662 warrants to the Bridge Brokers. The Company calculated the fair value of the warrants using a Black-Scholes pricing model. The Company valued the warrants using a common stock fair value of $4.00, exercise price of $3.20 per share, a term of five years, a volatility of 75% and a risk-free interest rate of 4.18%. The Company recognized a note discount for $991,000 in relation to the warrants, which was immediately recognized in interest expense as of the note conversion date on July 31, 2023. As of December 31, 2023, all of the warrants were outstanding and were immediately exercisable.

In connection with the Private Placement as of December 31, 2023, the Company granted an additional 403,909 warrants to purchase common stock to the placement agents. Of these, 153,909 warrants had an exercise price of $4.00 per share and 250,000 warrants had an exercise price of $0.001 per share. The warrants are immediately exercisable. The warrants are both an increase to additional paid-in capital and net against the proceeds of the offering for a net zero effect to additional paid-in capital.

As of December 31, 2023, there were an aggregate of 1,090,272 warrants to purchase common stock outstanding with a weighted-average exercise price of $2.67 per share and a weighted-average remaining term of 3.2 years.

- 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
-Topic 505
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-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (h)
-Publisher FASB
-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
-Subparagraph (b)
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-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

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

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

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
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-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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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
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-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
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-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

+ Details

Reverse Merger Accounting

12 Months Ended

Dec. 31, 2023

Reverse Merger Accounting [Abstract]

REVERSE MERGER ACCOUNTING

On July 31, 2023, Acquisition Sub, merged with and into the Company. Pursuant to the Merger, the Company was the surviving corporation and became Patricia’s wholly owned subsidiary, and all of the outstanding stock of Serve was converted into shares of Patricia’s common stock. All of Serve’s outstanding warrants and options were assumed by Patricia. Following the consummation of the Merger, Serve changed its name to “Serve Operating Co.”

The merger was accounted for as a reverse-merger, and recapitalization in accordance with generally accepted accounting principles in the United States (“GAAP”). Serve Robotics Inc. was the acquirer for financial reporting purposes and Patricia was the acquired company. Consequently, the assets and liabilities and the operations that are reflected in the historical financial statements prior to the merger are those of Serve Robotics Inc. and have been recorded at the historical cost basis of Serve Robotics Inc., and the financial statements after completion of the merger include the assets and liabilities of Patricia and Serve Robotics Inc., historical operations of Serve Robotics Inc. and operations of Patricia from the closing date of the merger. Common stock and the corresponding capital amounts of Patricia pre-merger were retroactively restated as capital stock shares reflecting the exchange ratio in the merger. In conjunction with the merger, the Company received no cash and assumed no liabilities from Patricia Acquisition Corp.

As a result of the Merger, each of Serve’s shares of capital stock issued and outstanding immediately prior to the closing of the Merger was converted into the right to receive 0.8035 shares of Patricia’s common stock (the “Common Share Conversion Ratio”). Accordingly, all share and per share amounts for all periods presented in the accompanying consolidated financial statements and notes thereto have been adjusted retroactively, where applicable, to reflect the Common Share Conversion Ratio. There was no effect on the number of shares of common stock or preferred stock authorized for issuance under the Company’s certificate of incorporation or the par value of such securities.

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2023

Fair Value Measurements [Abstract]

Schedule of Financial Assets and Liabilities Subject to Fair Value Measurements

The Company’s financial assets and liabilities subject to fair value measurements on a recurring basis and the level of inputs used for such measurements were as follows:

Fair Value Measurements as of
December 31, 2023 Using:

Level 1

Level 2

Level 3

Total

Liabilities:

Simple agreement for future equity

Derivative liability

	Fair Value Measurements as of December 31, 2022 Using:
	Level 1		Level 2		Level 3		Total
Liabilities:
Simple agreement for future equity	$	-	$	-	$	13,150,745	$	13,150,745
	$	-	$	-	$	13,150,745	$	13,150,745

Schedule of Changes in Fair Value

The following table sets forth a summary of changes in the fair value of our Level 3 financial instrument liabilities for the years ended December 31, 2023 and 2022:

	Simple Agreement For			Embedded Derivative
	Future Equity			Liability			Total
Outstanding as of December 31, 2021	$	-		$	-		$	-
Issuance of simple agreements for future equity		12,885,001			-			12,885,001
Change in fair value		265,744			-			265,744
Outstanding as of December 31, 2021		13,150,745			-			13,150,745
Issuance of simple agreements for future equity		2,666,953			-			2,666,953
Issuance of embedded derivative liability		-			601,000			601,000
Change in fair value		1,672,706			149,000			1,821,706
Conversion to common stock upon Merger		(17,490,404	)		(750,000	)		(18,240,404	)
Outstanding as of December 31, 2023	$	-		$	-		$	-

Future Equity Obligations (Details) - USD ($)	1 Months Ended	12 Months Ended
Future Equity Obligations (Details) - USD ($)	Jul. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Future Equity Obligations [Line Items]
Proceeds from simple agreement for future equity		$ 2,666,953	$ 12,885,001
Valuation cap		$ 65,000,000	$ 65,000,000
Valuation cap discount rate			80.00%
Aggregate purchase amount			$ 2,300,000
Valuation uncapped discount rate			90.00%
Agreement discount rate		80.00%	80.00%
Valuation cap		$ 14,412,164	$ 9,026,439
Fair value		0	$ 13,150,745
Common Stock [Member]
Future Equity Obligations [Line Items]
Converted shares of common stock. (in Shares)	4,372,601
2022 Safe Agreements [Member]
Future Equity Obligations [Line Items]
Valuation cap		$ 80,000,000
2022 Safe Agreements [Member] \| Maximum [Member]
Future Equity Obligations [Line Items]
Agreement discount rate		90.00%
2022 Safe Agreements [Member] \| Minimum [Member]
Future Equity Obligations [Line Items]
Agreement discount rate		80.00%

Consolidated Statements of Operations (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Weighted average common shares outstanding - diluted	14,204,078	6,896,769
Net loss per common share - diluted	$ (1.75)	$ (3.17)

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-3

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482635/260-10-55-15

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (e)(4)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480175/815-40-65-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Section 65
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480175/815-40-65-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
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-Paragraph 11
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
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-Name Accounting Standards Codification
-Section 50
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-URI https://asc.fasb.org//1943274/2147483443/250-10-50-7

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-2

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 60B
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
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-Name Accounting Standards Codification
-Section 50
-Paragraph 4
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-URI https://asc.fasb.org//1943274/2147483443/250-10-50-4

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
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-Section S99
-Paragraph 2
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Reference 15: http://www.xbrl.org/2003/role/exampleRef
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147482689/260-10-45-7

+ Details

Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Net Loss Per Share - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Basic and Diluted Net Loss Per Share [Line Items]
Total potentially dilutive shares	2,929,677	9,022,947
Series Seed Preferred Stock [Member]
Schedule of Basic and Diluted Net Loss Per Share [Line Items]
Total potentially dilutive shares		3,091,672
Series Seed-1 Preferred Stock [Member]
Schedule of Basic and Diluted Net Loss Per Share [Line Items]
Total potentially dilutive shares		2,440,412
Series Seed-2 Preferred Stock [Member]
Schedule of Basic and Diluted Net Loss Per Share [Line Items]
Total potentially dilutive shares		2,088,696
Series Seed-3 Preferred Stock [Member]
Schedule of Basic and Diluted Net Loss Per Share [Line Items]
Total potentially dilutive shares		357,836
Common Stock Warrants [Member]
Schedule of Basic and Diluted Net Loss Per Share [Line Items]
Total potentially dilutive shares	1,090,272	54,203
Preferred Stock Warrants [Member]
Schedule of Basic and Diluted Net Loss Per Share [Line Items]
Total potentially dilutive shares		128,819
Stock Options [Member]
Schedule of Basic and Diluted Net Loss Per Share [Line Items]
Total potentially dilutive shares	1,515,386	861,309
Unvested Restricted Common Stock [Member]
Schedule of Basic and Diluted Net Loss Per Share [Line Items]
Total potentially dilutive shares	324,019

Stockholders’ Equity (Details) - USD ($)

12 Months Ended

Oct. 26, 2023

Aug. 31, 2023

Feb. 28, 2022

Dec. 31, 2023

Dec. 31, 2022

Jul. 31, 2023

Class of Stock [Line Items]

Preferred stock, shares issued

257,639

Preferred stock, par value (in Dollars per share)

$ 0.0001

Preferred stock, shares authorized

10,000,000

Per share (in Dollars per share)

$ 0.0001

Gross proceeds (in Dollars)

$ 999,999

Converted shares of common stock

7,978,616

Common stock, shares authorized

300,000,000

Common stock, par value (in Dollars per share)

$ 0.0001

Common stock, shares issued

24,832,814

7,161,654

Predecessor shares converted

937,961

Shares of common stock

937,961

Private Placement shares issued

143,531

Common stock gross proceeds (in Dollars)

$ 574,124

Common stock price per share (in Dollars per share)

$ 4

Common stock net proceeds (in Dollars)

$ 529,127

Shares of restricted common stock issued

338,121

Total recourse notes (in Dollars)

$ 164,116

Subscription receivable (in Dollars)

169,616

$ 165,719

Restricted stock award liability (in Dollars)

158,617

162,747

Restricted common stock value (in Dollars)

(9,838)

161,469

Rstricted stock award liability (in Dollars)

$ 162,747

Restricted stock issued

158,617

162,747

Common stock vesting requirements

6,842,490

Common stock unvesting requirements

2,877,761

Shares remained unvested

1 year 7 months 6 days

Vesting of restricted common stock (in Dollars)

$ 263,893

$ 141,446

Repurchased restricted stock awards

319,118

287,591

Exercise price of per share (in Dollars per share)

$ 0.001

Warrants issued

250,000

Volatility rate

75.00%

79.10%

Risk-free interest rate

2.98%

Private Placement [Member]

Class of Stock [Line Items]

Common stock, par value (in Dollars per share)

$ 4

Common stock, shares issued

257,762

2,782,378

Private placement offering for gross proceeds (in Dollars)

$ 1,031,048

$ 11,129,512

Common Stock [Member]

Class of Stock [Line Items]

Predecessor shares converted

4,372,601

Private Placement shares issued

143,531

Restricted common stock value (in Dollars)

Convertible Preferred Stock [Member] | Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, shares issued

10,090,150

Series Seed Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, shares issued

3,091,672

Preferred stock, par value (in Dollars per share)

$ 3.88

$ 0.0001

Preferred stock, shares authorized

^[1]

4,008,079

Series Seed Preferred Stock [Member] | Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, shares issued

4,008,079

Predecessor shares converted

Private Placement shares issued

Restricted common stock value (in Dollars)

Series Seed-1 Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, shares issued

2,440,411

Preferred stock, par value (in Dollars per share)

$ 0.0001

Preferred stock, shares authorized

^[1]

3,037,227

Series Seed-1 Preferred Stock [Member] | Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, shares issued

3,037,227

Predecessor shares converted

Private Placement shares issued

Restricted common stock value (in Dollars)

Series Seed-2 Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, shares issued

2,088,696

Preferred stock, par value (in Dollars per share)

$ 0.0001

Preferred stock, shares authorized

^[1]

2,599,497

Series Seed-2 Preferred Stock [Member] | Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, shares issued

2,599,497

Predecessor shares converted

Private Placement shares issued

Restricted common stock value (in Dollars)

Series Seed Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, shares issued

357,836

Preferred stock, par value (in Dollars per share)

$ 0.0001

Preferred stock, shares authorized

^[1]

445,347

Series Seed Preferred Stock [Member] | Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, shares issued

445,347

Preferred stock, par value (in Dollars per share)

$ 0.0001

Predecessor shares converted

Private Placement shares issued

Restricted common stock value (in Dollars)

Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, shares authorized

10,000,000

Serve Preferred Stock [Member]

Class of Stock [Line Items]

Converted shares of common stock

7,978,616

Common Stock [Member]

Class of Stock [Line Items]

Common stock, shares authorized

300,000,000

Common stock, par value (in Dollars per share)

$ 0.0001

Restricted Stock [Member]

Class of Stock [Line Items]

Subscription receivable (in Dollars)

$ 165,719

Restricted stock award liability (in Dollars)

$ 162,747

$ 165,719

Restricted common stock shares

11,194

2,820

Restricted common stock value (in Dollars)

$ 13,735

$ 4,250

Rstricted stock award liability (in Dollars)

$ 169,616

Repurchased restricted stock awards

638,000

Warrant [Member]

Class of Stock [Line Items]

Warrants purchase

1,090,272

Purchase of common stock percentage

8.00%

Exercise price of per share (in Dollars per share)

$ 2.67

Warrants issued

468,971

Common stock fair value (in Dollars per share)

$ 4

Exercise price (in Dollars per share)

$ 3.2

Warrants term

5 years

Volatility rate

75.00%

Risk-free interest rate

4.18%

Total discount (in Dollars)

$ 991,000

Weighted-average remaining term

3 years 2 months 12 days

Warrant [Member] | Private Placement [Member]

Class of Stock [Line Items]

Warrants purchase

403,909

Exercise price of per share (in Dollars per share)

$ 4

Warrants issued

153,909

Warrant [Member] | Preferred Stock [Member]

Class of Stock [Line Items]

Warrants purchase

160,323

Warrant [Member] | Common Stock [Member]

Class of Stock [Line Items]

Warrants purchase

17,314

Purchase of common stock percentage

50.00%

Exercise price of per share (in Dollars per share)

$ 3.2

Patricia [Member] | Common Stock [Member]

Class of Stock [Line Items]

Predecessor shares converted

1,500,000

SAFE [Member] | Common Stock [Member]

Class of Stock [Line Items]

Predecessor shares converted

4,372,601

Patricia’s Common Stock [Member] | Warrant [Member]

Class of Stock [Line Items]

Warrants purchase

13,911

Patricia’s Common Stock [Member] | Warrant [Member] | Preferred Stock [Member]

Class of Stock [Line Items]

Warrants purchase

128,819

Investors [Member] | Warrant [Member]

Class of Stock [Line Items]

Exercise price of per share (in Dollars per share)

$ 3.2

Bridge Brokers [Member] | Warrant [Member]

Class of Stock [Line Items]

Warrants issued

74,662

[1]	The authorized shares of preferred stock in the consolidated balance sheets above reflect the historical authorized shares of Serve. Upon the Merger, shares issued and outstanding have been retroactively restated to reflect the exchange ratio of 0.8035 as described in Note 4.

Commitments and Contingencies (Details) - USD ($)		12 Months Ended
Commitments and Contingencies (Details) - USD ($)	Oct. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Commitments and Contingencies [Line Items]
Lease expiring term		August 31, 2025
Proceeds received		$ 4,455,852
Repayment of company		1,713,521	$ 378,524
Outstanding liability		$ 2,363,807	$ 4,077,328
Original equipment cost		45.00%
Percentage of partial purchase		20.00%
Purchase cost		$ 2,300,000
Minimum [Member]
Commitments and Contingencies [Line Items]
leases cost		9,862
Maximum [Member]
Commitments and Contingencies [Line Items]
leases cost		$ 18,358
Forecast [Member]
Commitments and Contingencies [Line Items]
Monthly payment	$ 189,262
Security deposit	$ 378,524

Nature of Operations, History, Organization and Business

12 Months Ended

Dec. 31, 2023

Nature of Operations, History, Organization and Business [Abstract]

NATURE OF OPERATIONS, HISTORY, ORGANIZATION AND BUSINESS

NATURE OF OPERATIONS, HISTORY, ORGANIZATION AND BUSINESS

Serve Operating Co. (formerly known as Serve Robotics Inc.) (the “Company” or “Serve”) is a corporation formed on January 15, 2021 under the laws of the State of Delaware. The Company is developing next generation robots for last-mile delivery services. The Company is headquartered in Redwood City, California.

In February 2021, the Company entered into a contribution and license agreement with Postmates, LLC, a Delaware limited liability company (“Postmates”). Pursuant to the agreement, Postmates transferred over certain contracts and agreements, intellectual property and patents and hardware and equipment to the Company. As the contribution was without consideration, the agreement did not have any effect on the Company’s consolidated financial statements.

On July 31, 2023, Patricia’s wholly-owned subsidiary, Serve Acquisition Corp., a corporation formed in the State of Delaware on July 10, 2023 (“Acquisition Sub”), merged with and into the Company. Pursuant to this transaction (the “Merger”), the Company was the surviving corporation and became Patricia’s wholly owned subsidiary, and all of the outstanding stock of Serve was converted into shares of Patricia’s common stock. All of Serve’s outstanding warrants and options were assumed by Patricia. In addition, on July 31, 2023, the board of directors of Patricia Acquisition Corp., a Delaware corporation incorporated on November 9, 2020 (“Patricia”) and all of its pre-Merger stockholders approved a restated certificate of incorporation, which was effective upon its filing with the Secretary of State of the State of Delaware on July 31, 2023, and through which Patricia changed its name to “Serve Robotics Inc.” Following the consummation of the Merger, Serve changed its name to “Serve Operating Co.”

As a result of the Merger, Patricia acquired the business of Serve and will continue the existing business operations of Serve as a public reporting company under the name Serve Robotics Inc. In accordance with “reverse merger” or “reverse acquisition” accounting treatment, the Company was determined the accounting acquirer. Patricia’s historical financial statements before the Merger has been replaced with the historical financial statements of Serve before the Merger in filings with the SEC since the Merger unless otherwise noted.

Income Taxes

12 Months Ended

Dec. 31, 2023

Income Taxes [Abstract]

INCOME TAXES

11.

INCOME TAXES

Deferred taxes are recognized for temporary differences between the basis of assets and liabilities for financial statement and income tax purposes. The differences relate primarily to net operating loss carryforwards and temporary differences from capitalized research and development costs under tax purposes. As of December 31, 2023 and 2022, the Company had net deferred tax assets before valuation allowance of $14,412,164 and $9,026,439, respectively. The following table presents the deferred tax assets and liabilities by source:

	December 31,
	2023			2022
Deferred tax assets:
Net operating loss carryforwards	$	11,896,550		$	8,940,441
Capitalized research and development costs		2,516,557			-
Other temporary differences		(943	)		85,998
Valuation allowance		(14,412,164	)		(9,026,439	)
Net deferred tax assets	$	-		$	-

The Company recognizes deferred tax assets to the extent that it believes that these assets are more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. The Company assessed the need for a valuation allowance against its net deferred tax assets and determined a full valuation allowance is required due to taxable losses for the periods ended 2023 and 2022, cumulative losses through December 31, 2022, and no history of generating taxable income. Therefore, valuation allowances of $14,412,164 and $9,026,439 were recorded as of December 31, 2023 and 2022, respectively. Valuation allowance increased by $5,385,725 and $6,043,682 during the periods ended December 31, 2023 and 2022, respectively. Deferred tax assets were calculated using the Company’s combined effective tax rate, which it estimated to be 28.0%. The effective rate is reduced to 0% due to the full valuation allowance on its net deferred tax assets.

The Company’s ability to utilize net operating loss carryforwards will depend on its ability to generate adequate future taxable income. At December 31, 2023 and 2022, the Company had net operating loss carryforwards available to offset future taxable income in the amount of $42,321,416 and $31,805,199, respectively, and net operating loss carryforwards do not expire under current tax regulations.

The Company has evaluated its income tax positions and has determined that it does not have any uncertain tax positions. The Company will recognize interest and penalties related to any uncertain tax positions through its income tax expense.

The Company may in the future become subject to federal, state and local income taxation though it has not been since its inception, other than minimum state tax. The Company is not presently subject to any income tax audit in any taxing jurisdiction, though its 2021-2023 tax years remain open to examination.

- Definition

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

+ References

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

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

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
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-Publisher FASB
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147482685/740-10-50-21

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

+ Details

Consolidated Statements of Operations - USD ($)	12 Months Ended
Consolidated Statements of Operations - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Revenues	$ 207,545	$ 107,819
Cost of revenues	1,730,262	1,148,426
Gross loss	(1,522,717)	(1,040,607)
Operating expenses:
General and administrative	4,618,499	3,786,124
Operations	2,564,930	2,035,063
Research and development	9,947,258	13,565,765
Sales and marketing	605,205	525,494
Impairment of long-lived assets	1,468,995
Total operating expenses	19,204,887	19,912,446
Loss from operations	(20,727,604)	(20,953,053)
Other income (expense), net:
Interest expense, net	(2,264,426)	(636,330)
Change in fair value of derivative liability	(149,000)
Change in fair value of simple agreements for future equity	(1,672,706)	(265,744)
Total other income (expense), net	(4,086,132)	(902,074)
Provision for income taxes
Net loss	$ (24,813,736)	$ (21,855,127)
Weighted average common shares outstanding - basic (in Shares)	14,204,078	6,896,769
Net loss per common share - basic (in Dollars per share)	$ (1.75)	$ (3.17)

Fair Value Measurements (Details) - Schedule of Changes in Fair Value - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Changes in Fair Value [Line Items]
Outstanding at beginning	$ 13,150,745
Issuance of simple agreements for future equity	2,666,953	12,885,001
Issuance of embedded derivative liability	601,000
Change in fair value	1,821,706	265,744
Conversion to common stock upon Merger	(18,240,404)
Outstanding at ending		13,150,745
Simple Agreement for Future Equity [Member]
Schedule of Changes in Fair Value [Line Items]
Outstanding at beginning	13,150,745
Issuance of simple agreements for future equity	2,666,953	12,885,001
Issuance of embedded derivative liability
Change in fair value	1,672,706	265,744
Conversion to common stock upon Merger	(17,490,404)
Outstanding at ending		13,150,745
Embedded Derivative Liability [Member]
Schedule of Changes in Fair Value [Line Items]
Outstanding at beginning
Issuance of simple agreements for future equity
Issuance of embedded derivative liability	601,000
Change in fair value	149,000
Conversion to common stock upon Merger	(750,000)
Outstanding at ending

Note Payable

12 Months Ended

Dec. 31, 2023

Note Payable [Abstract]

NOTE PAYABLE

Silicon Valley Bank

In March 2022, the Company entered into a promissory note with Silicon Valley Bank (“SVB”) for a principal amount of $2,500,000. The note matures on March 1, 2025 and bears interest at the greater of 3.25% or prime rate. The loan had interest-only payments through September 2022, and then requires monthly principal payments of $83,333, plus interest, beginning October 2022. During the years ended December 31, 2023 and 2022, the Company made repayments of $1,000,000 and $250,000, and $1,250,000 and $2,250,000 remained outstanding, all respectively. Interest expense was $72,639 and $58,463 for the years ended December 31, 2023 and 2022, respectively, all of which were paid. The note is subject to subordination related to financed assets of the Company.

In connection with the note, the Company issued SVB 40,292 warrants to purchase common stock. The warrants have an exercise price of $0.49 per share, are immediately exercisable and have a term of 12 years. The fair value of the warrant was $49,000, which was recognized as a debt discount and will be amortized to interest expense over the life of the note. During the years ended December 31, 2023 and 2022, amortization of debt discount was $16,333 and $13,600, respectively. During 2023, SVB exercised 40,292 warrants through a cashless exercise, which resulted in the issuance of 17,518 shares of the Company’s common stock.

As of December 31, 2023 and 2022, note payable, net of unamortized discount of $19,067 and $35,400, was $1,230,933 and 2,214,600, all respectively.

Short-Term Notes

Prior to the Merger, the Company received $750,000 in proceeds from short-term notes. The loans accrued interest on the unpaid principal amount at a rate of 18% per annum. Each holder of the notes (with the exception of one) was entitled to an exit fee equal to 16% of the stated principal amount of such holder’s note, less the total amount of interest that accrued on such note prior to the closing of the Merger (the “Exit Fee”). Upon the Merger, the Company fully repaid the notes and exit fee for a total of $870,015.

Convertible Note Payable

In April 2023, the Company entered into bridge financing totaling $3,001,500 in principal for which the Company received $2,798,410 in net proceeds (the “April Notes”), after deducting offering costs of $203,090. The April Notes bore interest at 10% per annum and were payable six months from the date of the bridge financing, subject to conversion. The April Notes were convertible into shares of common stock at a conversion price equal to 80% of the price per the PIPE offering (the “Private Placement”), which initially closed simultaneously with the Merger on July 31, 2023 (see Note 9). Upon the closing of the Merger and the initial closing of the Private Placement, the outstanding principal amount of the Bridge Notes was automatically converted into 937,961 shares of common stock at a conversion price of $3.20 per share. Furthermore, accrued interest on the April Notes were forgiven; therefore, no interest was recognized as of the closing of the Merger.

The Company evaluated the terms of the conversion features of the April Notes as noted above in accordance with ASC Topic No. 815 – 40, Derivatives and Hedging – Contracts in Entity’s Own Stock, and determined they are not indexed to the Company’s common stock and that the conversion feature, which is akin to a redemption feature, meet the definition of a liability. The notes contain an indeterminate number of shares to settle with conversion options outside of the Company’s control. Therefore, the Company bifurcated the conversion feature and accounted for it as a separate derivative liability. Upon issuance of the April Notes, the Company recognized a derivative liability at a fair value of $601,000 (see Note 5), which was recorded as a debt discount and was amortized over the life of the notes. Upon the Merger and the Private Placement, the derivative liability had a fair value of $750,000, which was recorded to additional paid-in capital in connection with the conversion of the underlying notes.

For the year ended December 31, 2023, the Company amortized $804,465 of the debt discount to interest expense. Upon the Merger, the outstanding balances were converted to 937,961 shares of common stock, and there were no remaining balances due.

In connection with the April Notes, the Company recorded a charge of $991,000 based on contingent warrants issued upon conversion. See Note 10.

Note Payable – Related Party

In June and July 2023, the Company issued senior secured promissory notes with its Chief Executive Officer for which the Company received $449,000 in proceeds. The notes bore interest at 7.67% per annum.

In connection with these notes, the Company agreed to pay an exit fee upon repayment of the note equal to 16% of the principal, less the total interest that accrued until repayment. Upon the Merger, the Company fully repaid the notes and exit fee for a total of $520,840.

In December 2023, the Company issued a senior secured promissory note to its Chief Executive Officer for which Serve received $70,000 in proceeds. The note bore interest at 7.67% per annum. The note was outstanding as of December 31, 2023 and fully repaid on January 3, 2024.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

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

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
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-URI https://asc.fasb.org//470/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1B
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-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1B
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1B
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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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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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

+ Details

Stock-Based Compensation

12 Months Ended

Dec. 31, 2023

Stock-Based Compensation [Abstract]

STOCK-BASED COMPENSATION

10.

STOCK-BASED COMPENSATION

2023 Equity Incentive Plan

The 2023 Equity Incentive Plan (the “2023 Plan”) permits the grant of incentive stock options, nonstatutory stock options, stock appreciation rights (“SARs”), restricted stock, restricted stock units (“RSUs”) and stock bonus awards (all such types of awards, collectively, “stock awards”).

Subject to adjustments as set forth in the 2023 Plan, the maximum aggregate number of shares of common stock that may be issued under the 2023 Plan will not exceed 1,594,800 shares. The shares may be authorized, but unissued, or reacquired common stock. Furthermore, subject to adjustments as set forth in the 2023 Plan, in no event shall the maximum aggregate number of shares that may be issued under the 2023 Plan pursuant to Incentive Stock Options exceed the number set forth above plus, to the extent allowable under Section 422 of the Code and the regulations promulgated thereunder, any shares that again become available for issuance pursuant to the 2023 Plan.

The number of shares available for issuance under the 2023 Plan may, at the discretion of the Plan Administrator (as defined below), be increased on October 1st of each fiscal year beginning with the 2023 fiscal year until the 2023 Plan terminates, in each case, in an amount equal to the lesser of (i) at the discretion of our Board, 4% of the shares of common stock issued and outstanding on the last day of the immediately preceding month on a fully-diluted and as-converted basis and (ii) such other number of shares determined by our Board.

To the extent, stock awards or awards or shares issued under the 2021 Plan that are assumed by the Company pursuant to the Merger Agreement (“Existing Plan Awards”) expire or are forfeited or becomes unexerciseable for any reason without having been exercised in full, or are surrendered pursuant to an exchange program (as defined in the 2023 Plan), the unissued shares that were subject thereto shall continue to be available under the 2023 Plan for issuance pursuant to future stock awards. In addition, any shares which are retained by us upon exercise of a stock award or Existing Plan Award in order to satisfy the exercise or purchase price for such stock award or Existing Plan Award or any withholding taxes due with respect to such stock award or Existing Plan Award shall be treated as not issued and shall continue to be available under the 2023 Plan for issuance pursuant to future stock awards. Shares issued under the 2023 Plan or an Existing Plan Award and later forfeited to us due to the failure to vest or repurchased by us at the original purchase price paid to us for the shares (including without limitation upon forfeiture to or repurchase by us in connection with a participant ceasing to be a service provider) shall again be available for future grant under the 2023 Plan. To the extent a stock award under the 2023 Plan or Existing Plan Award is paid out in cash rather than shares, such cash payment will not result in reducing the number of shares available for issuance under the 2023 Plan.

Serve Robotics 2021 Equity Incentive Plan

The Company has adopted the Serve Robotics 2021 Equity Incentive Plan (“2021 Plan”), as amended and restated, which provides for the grant of shares of stock options and stock appreciation rights (“SARs”) and restricted common shares to employees, non-employee directors, and non-employee consultants. The number of shares authorized by the 2021 Plan was 4,870,663 shares as of December 31, 2023. The option exercise price generally may not be less than the underlying stock’s fair market value at the date of the grant and generally have a term of ten years. The amounts granted each calendar year to an employee or non-employee is limited depending on the type of award. As of December 31, 2023, there were 38,582 shares available for grant under the 2021 Plan. Stock options granted under the 2021 Plan typically vest over a four-year period, with a one-year cliff as well as via specified milestones.

A summary of information related to stock options for the years ended December 31, 2023 and 2022 is as follows:

	Options			Weighted Average Exercise Price		Intrinsic Value
Outstanding as of December 31, 2021		590,073		$	0.49	$	-
Granted		639,682		$	0.49
Exercised		-			-
Forfeited		(368,446	)
Outstanding as of December 31, 2022		861,309		$	0.49	$	-
Granted		765,477		$	0.75
Exercised		-			-
Forfeited		(111,400	)	$	0.60
Outstanding as of December 31, 2023		1,515,386		$	0.61	$	5,111,928
Exercisable as of December 31, 2023		722,264		$	0.66	$	2,413,853
Exercisable and expected to vest at December 31, 2023		1,515,386		$	0.61	$	5,111,928

As of December 31, 2023, the weighted average duration to expiration of outstanding options was 8.50 years.

Stock-based compensation expense for stock options of $280,482 and $57,860 was recognized for the years ended December 31, 2023 and 2022, respectively. Total unrecognized compensation cost related to non-vested stock option awards amounted to approximately $356,000 as of December 31, 2023, which will be recognized over a weighted average period of 2.50 years.

The stock options were valued using the Black-Scholes pricing model using the range of inputs as indicated below:

	Years Ended
	December 31,
	2023			2022
Risk-free interest rate		3.58% - 3.91	%		2.98	%
Expected term (in years)		5.52-6.27			6.0-6.3
Expected volatility		75.0	%		79.1	%
Expected dividend yield		0	%		0	%

The weighted average grant date fair value of options granted during 2023 and 2023 were $0.41 and $0.27, respectively.

Classification

Stock-based compensation expense for stock options and restricted common stock (Note 9) was classified in the statements of operations as follows:

	Years Ended
	December 31,
	2023		2022
General and administrative	$	59,002	$	23,650
Operations		49,139		14,625
Research and development		416,838		152,739
Sales and marketing		19,396		4,042
	$	544,375	$	195,056

Reverse Merger Accounting (Details)	12 Months Ended
Reverse Merger Accounting (Details)	Dec. 31, 2023
Reverse Merger Accounting [Abstract]
Description of conversion ratio	As a result of the Merger, each of Serve’s shares of capital stock issued and outstanding immediately prior to the closing of the Merger was converted into the right to receive 0.8035 shares of Patricia’s common stock (the “Common Share Conversion Ratio”).

Stockholders’ Equity (Tables)

12 Months Ended

Dec. 31, 2023

Stockholders’ Equity [Abstract]

Schedule of Liquidation Preferences

The liquidation preferences were as follows:

	December 31,
	2023		2022
Series Seed preferred stock	$	-	$	11,999,997
Series Seed-1 preferred stock		-		3,699,950
Series Seed-2 preferred stock		-		5,674,962
Series Seed-3 preferred stock		-		1,250,000
	$	-	$	22,624,909

Commitments and Contingencies (Details) - Schedule of Future Minimum Payments Under Operating Leases $ in Thousands	Dec. 31, 2023 USD ($)
Schedule of Future Minimum Payments Under Operating Leases [Abstract]
2024	$ 527,983
2025	214,775
Total undiscounted future cash flows	742,758
Less: imputed interest	(34,614)
Total	$ 708,144

Stock-Based Compensation (Details) - Schedule of Information Related to Stock Options - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Stock options, Outstanding Beginning balance	861,309	590,073
Weighted Average Exercise Price, Outstanding Beginning balance (in Dollars per share)	$ 0.49	$ 0.49
Intrinsic Value, Outstanding Beginning balance (in Dollars)
Stock options, Outstanding Ending balance	1,515,386	861,309
Weighted Average Exercise Price, Ending balance (in Dollars per share)	$ 0.61	$ 0.49
Intrinsic Value, Ending balance (in Dollars)	$ 5,111,928
Stock options, Exercisable Ending balance	722,264
Weighted Average Exercise Price, Exercisable Ending balance (in Dollars per share)	$ 0.66
Intrinsic Value, Exercisable Ending balance (in Dollars)	$ 2,413,853
Stock options, Exercisable and expected to vest	1,515,386
Weighted Average Exercise Price, Exercisable and expected to vest (in Dollars per share)	$ 0.61
Intrinsic Value, Exercisable and expected to vest (in Dollars)	$ 5,111,928
Stock options, Granted	765,477	639,682
Weighted Average Exercise Price, Granted (in Dollars per share)	$ 0.75	$ 0.49
Stock options, Exercised
Weighted Average Exercise Price, Exercised (in Dollars per share)
Stock options, Forfeited	(111,400)	(368,446)
Weighted Average Exercise Price, Forfeited (in Dollars per share)	$ 0.6

Property and Equipment, Net (Details) - Schedule of Property and Equipment - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Property and Equipment [Line Items]
Property and equipment, gross	$ 2,342,954	$ 3,807,035
Less: accumulated depreciation	(2,294,532)	(430,608)
Property and equipment, net	48,422	3,376,427
Office Equipment [Member]
Schedule of Property and Equipment [Line Items]
Property and equipment, gross	250,661	245,747
Robot assets [Member]
Schedule of Property and Equipment [Line Items]
Property and equipment, gross	$ 2,092,293	$ 3,561,288

Commitments and Contingencies (Details) - Schedule of Supplemental Information Related to Leases	Dec. 31, 2023	Dec. 31, 2022
Schedule of Supplemental Balance Sheet [Abstract]
Weighted-average remaining lease term (in years)	1 year 3 months 18 days	2 years 3 months 18 days
Weighted-average discount rate	7.25%	7.25%

Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2023

Stock-Based Compensation [Abstract]

Schedule of Information Related to Stock Options

A summary of information related to stock options for the years ended December 31, 2023 and 2022 is as follows:

	Options			Weighted Average Exercise Price		Intrinsic Value
Outstanding as of December 31, 2021		590,073		$	0.49	$	-
Granted		639,682		$	0.49
Exercised		-			-
Forfeited		(368,446	)
Outstanding as of December 31, 2022		861,309		$	0.49	$	-
Granted		765,477		$	0.75
Exercised		-			-
Forfeited		(111,400	)	$	0.60
Outstanding as of December 31, 2023		1,515,386		$	0.61	$	5,111,928
Exercisable as of December 31, 2023		722,264		$	0.66	$	2,413,853
Exercisable and expected to vest at December 31, 2023		1,515,386		$	0.61	$	5,111,928

Schedule of Stock Options were Valued Using the Range of Inputs

The stock options were valued using the Black-Scholes pricing model using the range of inputs as indicated below:

	Years Ended
	December 31,
	2023			2022
Risk-free interest rate		3.58% - 3.91	%		2.98	%
Expected term (in years)		5.52-6.27			6.0-6.3
Expected volatility		75.0	%		79.1	%
Expected dividend yield		0	%		0	%

Schedule of Stock-Based Compensation Expense

Stock-based compensation expense for stock options and restricted common stock (Note 9) was classified in the statements of operations as follows:

	Years Ended
	December 31,
	2023		2022
General and administrative	$	59,002	$	23,650
Operations		49,139		14,625
Research and development		416,838		152,739
Sales and marketing		19,396		4,042
	$	544,375	$	195,056

Commitments and Contingencies (Details) - Schedule of Lease Costs - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Lease Costs [Line Items]
Operating lease	$ 933,661	$ 621,388
General and administrative [Member]
Schedule of Lease Costs [Line Items]
Operating lease	49,810	621,388
Operations [Member]
Schedule of Lease Costs [Line Items]
Operating lease	665,961
Research and development [Member]
Schedule of Lease Costs [Line Items]
Operating lease	$ 217,890

Going Concern (Details) - USD ($)	12 Months Ended
Going Concern (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Going Conern [Line Items]
Net losses	$ (24,813,736)	$ (21,855,127)
Operating activities	(15,970,878)	$ (21,402,786)
Proceeds from convertible promissory note	$ 5,000,000

- Definition

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

+ References

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+ Details

Fair Value Measurements (Details) - USD ($)	12 Months Ended
Fair Value Measurements (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Fair Value Measurements [Line Items]
Percentage of probability of liquidity and equity financing	100.00%
Net asset value per share (in Dollars per share)		$ 4
Converted shares (in Shares)	937,961
Converted shares value (in Dollars)	$ 17,490,404
Common Stock [Member]
Fair Value Measurements [Line Items]
Converted shares (in Shares)	4,372,601
Converted shares value (in Dollars)	$ 437
Minimum [Member]
Fair Value Measurements [Line Items]
Percentage of probability of liquidity and equity financing		85.00%
Maximum [Member]
Fair Value Measurements [Line Items]
Percentage of probability of liquidity and equity financing		100.00%
Agreements for Future Equity [Member] \| Common Stock [Member]
Fair Value Measurements [Line Items]
Converted shares value (in Dollars)	$ 17,490,404

- Definition

Net asset value per share or per unit of investments in certain entities that calculate net asset value per share. Includes, but is not limited to, by unit, membership interest, or other ownership interest. Investment includes, but is not limited to, investment in certain hedge funds, venture capital funds, private equity funds, real estate partnerships or funds. Excludes fair value disclosure.

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+ Details

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Taxes [Abstract]

Schedule of Deferred Tax Assets and Liabilities

The following table presents the deferred tax assets and liabilities by source:

	December 31,
	2023			2022
Deferred tax assets:
Net operating loss carryforwards	$	11,896,550		$	8,940,441
Capitalized research and development costs		2,516,557			-
Other temporary differences		(943	)		85,998
Valuation allowance		(14,412,164	)		(9,026,439	)
Net deferred tax assets	$	-		$	-

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

Summary of Significant Accounting Policies [Abstract]

Schedule of Basic and Diluted Net Loss Per Share

Potentially dilutive items outstanding as of December 31, 2023 and 2022 is as follows:

	December 31,
	2023		2022
Series Seed preferred stock (convertible to common stock)		-		3,091,672
Series Seed-1 preferred stock (convertible to common stock)		-		2,440,412
Series Seed-2 preferred stock (convertible to common stock)		-		2,088,696
Series Seed-3 preferred stock (convertible to common stock)		-		357,836
Common stock warrants		1,090,272		54,203
Preferred stock warrants		-		128,819
Stock options		1,515,386		861,309
Unvested restricted common stock		324,019		-
Total potentially dilutive shares		2,929,677		9,022,947

Property and Equipment, Net (Tables)

12 Months Ended

Dec. 31, 2023

Property and Equipment, Net [Abstract]

Schedule of Property and Equipment

The following is a summary of property and equipment:

	December 31,
	2023			2022
Office equipment	$	250,661		$	245,747
Robot assets		2,092,293			3,561,288
Total		2,342,954			3,807,035
Less: accumulated depreciation		(2,294,532	)		(430,608	)
Property and equipment, net	$	48,422		$	3,376,427

Consolidated Statements of Stockholders’ Equity (Deficit) - USD ($)	Series Seed Preferred Stock	Series Seed-1 Preferred Stock	Series Seed-2 Preferred Stock	Series Seed-3 Preferred Stock	Common Stock	Additional Paid-in Capital	Subscription Receivable	Accumulated Deficit	Total
Balances at Dec. 31, 2021	$ 283	$ 244	$ 209	$ 36	$ 711	$ 29,984,430		$ (21,665,518)	$ 8,320,395
Balances (in Shares) at Dec. 31, 2021	2,834,033	2,440,411	2,088,696	357,836	7,111,123
Issuance of Series Seed preferred stock	$ 26					999,973			999,999
Issuance of Series Seed preferred stock (in Shares)	257,639
Restricted stock awards repurchased					$ (28)	28
Restricted stock awards repurchased (in Shares)					(287,591)
Vested restricted stock purchased with recourse notes						4,250	(165,719)		(161,469)
Vested restricted stock purchased with recourse notes (in Shares)					2,820
Warrants issued in connection with note payable						49,000			49,000
Stock-based compensation						195,056			195,056
Net loss								(21,855,127)	(21,855,127)
Balances at Dec. 31, 2022	$ 309	$ 244	$ 209	$ 36	$ 683	31,232,737	(165,719)	(43,520,645)	(12,452,146)
Balances (in Shares) at Dec. 31, 2022	3,091,672	2,440,411	2,088,696	357,836	6,826,352
Restricted stock awards repurchased					$ (32)	29			(3)
Restricted stock awards repurchased (in Shares)					(319,118)
Warrants issued with convertible note						991,000			991,000
Exercise of warrants upon the Merger					$ 2	(2)
Exercise of warrants upon the Merger (in Shares)					17,518				17,518
Issuance of common stock pursuant to private placement					$ 304	12,160,256			$ 12,160,560
Issuance of common stock pursuant to private placement (in Shares)					3,040,140
Conversion of convertible note and derivative into common stock in connection with Merger					$ 94	3,751,781			3,751,875
Conversion of convertible note and derivative into common stock in connection with Merger (in Shares)					937,961
Conversion of SAFEs into common stock in connection with Merger					$ 437	17,489,967			$ 17,490,404
Conversion of SAFEs into common stock in connection with Merger (in Shares)					4,372,601				937,961
Conversion of preferred stock into common stock in connection with Merger	$ (309)	$ (244)	$ (209)	$ (36)	$ 798
Conversion of preferred stock into common stock in connection with Merger (in Shares)	(3,091,672)	(2,440,411)	(2,088,696)	(357,836)	7,978,616
Patricia shares converted into common stock upon the Merger					$ 150	(150)
Patricia shares converted into common stock upon the Merger (in Shares)					1,500,000
Issuance of common stock pursuant to private placement offering, net of offering costs					$ 14	574,110			574,124
Issuance of common stock pursuant to private placement offering, net of offering costs (in Shares)					143,531
Vested restricted stock purchased with recourse notes						13,735	(3,897)		9,838
Vested restricted stock purchased with recourse notes (in Shares)					11,194
Stock-based compensation						544,375			544,375
Offering costs consists in connection with issuance of common stock pursuant to Merger						(2,289,697)			(2,289,697)
Net loss								(24,813,736)	(24,813,736)
Balances at Dec. 31, 2023					$ 2,450	$ 64,468,141	$ (169,616)	$ (68,334,381)	$ (4,033,406)
Balances (in Shares) at Dec. 31, 2023					24,508,795

Consolidated Balance Sheets (Parentheticals) - $ / shares

Dec. 31, 2023

Dec. 31, 2022

Preferred stock, par value (in Dollars per share)

$ 0.0001

Preferred stock, shares authorized

10,000,000

Preferred stock, shares issued

Preferred stock, shares outstanding

Common stock, par value (in Dollars per share)

$ 0.0001

Common stock, shares authorized

300,000,000

Common stock, shares issued

24,832,814

7,161,654

Common stock, shares outstanding

24,508,795

6,826,352

Series Seed Preferred Stock

Preferred stock, par value (in Dollars per share)

$ 0.0001

Preferred stock, shares authorized

^[1]

4,008,079

Preferred stock, shares issued

3,091,672

Preferred stock, shares outstanding

3,091,672

Series Seed-1 Preferred Stock

Preferred stock, par value (in Dollars per share)

$ 0.0001

Preferred stock, shares authorized

^[1]

3,037,227

Preferred stock, shares issued

2,440,411

Preferred stock, shares outstanding

2,440,411

Series Seed-2 Preferred Stock

Preferred stock, par value (in Dollars per share)

$ 0.0001

Preferred stock, shares authorized

^[1]

2,599,497

Preferred stock, shares issued

2,088,696

Preferred stock, shares outstanding

2,088,696

Series Seed-3 Preferred Stock

Preferred stock, par value (in Dollars per share)

$ 0.0001

Preferred stock, shares authorized

^[1]

445,347

Preferred stock, shares issued

357,836

Preferred stock, shares outstanding

357,836

[1]	The authorized shares of preferred stock in the consolidated balance sheets above reflect the historical authorized shares of Serve. Upon the Merger, shares issued and outstanding have been retroactively restated to reflect the exchange ratio of 0.8035 as described in Note 4.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2023

Commitments and Contingencies [Abstract]

COMMITMENTS AND CONTINGENCIES

12.

COMMITMENTS AND CONTINGENCIES

Leases – Right of Use Asset and Liability

The Company has three leases for office and warehouse space with monthly ranging from $9,862 to $18,358, and terms expiring prior to August 31, 2025.

The components of lease costs are as follows:

		Years Ended
	Financial Statement	December 31,
Type	Line Item	2023		2022
Operating lease	General and administrative	$	49,810	$	621,388
Operating lease	Operations		665,961		-
Operating lease	Research and development		217,890		-
Total lease costs		$	933,661	$	621,388

Supplemental cash flow information related to leases are as follows:

	Years Ended
	December 31,
	2023		2022
Operating cash flows paid for operating leases	$	550,470	$	381,457
Right-of-use assets obtained in exchange for operating lease obligations	$	-	$	1,535,230

Supplemental information related to leases are as follows:

	December 31,
	2023			2022
Weighted-average remaining lease term (in years)		1.30			2.30
Weighted-average discount rate		7.25	%		7.25	%

Future minimum payments under operating leases as of December 31, 2023, are as follows:

2024	$	527,983
2025		214,775
Total undiscounted future cash flows		742,758
Less: imputed interest		(34,614	)
Total	$	708,144

Finance Lease – Failed Sales-Leaseback

In November 2022, the Company entered into a lease agreement with Farnam Capital for its second-generation of robot assets. As per ASC 842-40-25-1, the transaction was considered a failed sales-leaseback and therefore the lease was accounted for as a financing agreement. In total, the Company received proceeds of $4,455,852 related to robot assets constructed with the same value that are held as collateral. The agreement calls for monthly payments through October 31, 2024 of $189,262 and required a security deposit of $378,524. During the years ended December 31, 2023 and 2022, the Company made repayments totaling $1,713,521 and $378,524, respectively. The outstanding liability at December 31, 2023 and 2022 was $2,363,807 and $4,077,328, respectively. The Company has the option to purchase the assets at the end of the lease for 45% of the original equipment cost, and there was a partial purchase of 20%. In December 2023, the Company entered into a modification that would modify and extend the lease payments subject to certain conditions being met; however, based on the terms of the modification as of December 31, 2023, all remaining lease payments were to be in 2024.

Minimum Purchase Commitments

On December 31, 2021, the Company entered into a strategic supply agreement with a manufacturer of component parts used for the Company’s robot assets. The agreement calls for a minimum of $2.30 million in purchases over a two-year period ending December 2023. At the end of the two-year period, the vendor may invoice the Company for any shortfall in orders. As of December 31, 2023, the minimum purchase commitment was extended one year.

Contingencies

The Company may be subject to pending legal proceedings and regulatory actions in the ordinary course of business. The results of such proceedings cannot be predicted with certainty, but the Company does not anticipate that the final outcome arising out of any such matters will have a material adverse effect on its business, financial condition or results of operations.

Future Equity Obligations

12 Months Ended

Dec. 31, 2023

Future Equity Obligations [Abstract]

FUTURE EQUITY OBLIGATIONS

During 2022, the Company issued SAFEs for an aggregate purchase amount of $12,885,001 to investors of Serve (the “2022 SAFEs”). The 2022 agreements, which provide the right of the investors to future equity in the Company, were subject to a valuation cap of $65.0 million with an 80% discount rate for $2,300,000 of the purchase amount with the remaining agreements being uncapped with a 90% discount rate. The agreements had a discount rate of 80%.

In 2023, the Company entered into SAFEs for aggregate purchase amounts of $2,666,953. The 2023 agreements, which provide the right of the investors to future equity in the Company, were subject to a valuation cap of $65 million. The agreements had a discount rate of 80%.

In 2023, the terms of certain 2022 SAFE agreements were modified where previously uncapped agreements were amended to a valuation cap of $80 million. Furthermore, the discount rates were amended from 90% to 80%. The amendments were accounted for as a modification. The SAFEs were marked-to-market, and the effects of modification was included in the change in fair value of SAFEs for the year ended December 31, 2023.

Upon the Merger in July 2023, all remaining outstanding SAFEs were converted into 4,372,601 shares of common stock.

As of December 31, 2023 and 2022, the fair value of SAFEs was $0 and $13,150,745, respectively. See Note 6 for fair value disclosures.

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash	$ 6,756	$ 2,715,719
Accounts receivable	2,955	23,697
Inventory	774,349	618,262
Prepaid expenses	676,969	81,339
Total current assets	1,461,029	3,439,017
Property and equipment, net	48,422	3,376,427
Right of use asset	782,439	1,215,968
Deposits	512,659	512,659
Total assets	2,804,549	8,544,071
Current liabilities:
Accounts payable	2,050,605	162,034
Accrued liabilities	255,849	37,434
Note payable, current	1,000,000	1,000,000
Right of use liability, current portion	496,963	483,186
Lease liability, current portion	2,363,807	2,214,348
Total current liabilities	6,237,224	3,897,002
Note payable, net of current portion	230,933	1,214,600
Simple agreements for future equity		13,150,745
Restricted stock award liability	158,617	162,747
Right of use liability	211,181	708,143
Lease liability		1,862,980
Total liabilities	6,837,955	20,996,217
Commitments and contingencies (Note 12)
Stockholders’ equity (deficit):
Preferred stock, value
Common stock value	2,450	683
Additional paid-in capital	64,468,141	31,232,737
Subscription receivable	(169,616)	(165,719)
Accumulated deficit	(68,334,381)	(43,520,645)
Total stockholders’ equity (deficit)	(4,033,406)	(12,452,146)
Total liabilities and stockholders’ equity (deficit)	2,804,549	8,544,071
Series Seed Preferred Stock
Stockholders’ equity (deficit):
Preferred stock, value		309
Series Seed-1 Preferred Stock
Stockholders’ equity (deficit):
Preferred stock, value		244
Series Seed-2 Preferred Stock
Stockholders’ equity (deficit):
Preferred stock, value		209
Series Seed-3 Preferred Stock
Stockholders’ equity (deficit):
Preferred stock, value		36
Related Party
Current liabilities:
Note payable - related party	$ 70,000

Commitments and Contingencies (Details) - Schedule of Supplemental Cash Flow - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Supplemental Cash Flow [Abstract]
Operating cash flows paid for operating leases	$ 550,470	$ 381,457
Right-of-use assets obtained in exchange for operating lease obligations		$ 1,535,230

Income Taxes (Details) - USD ($)	12 Months Ended
Income Taxes (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Taxes [Line Items]
Deferred tax assets valuation allowance	$ 14,412,164	$ 9,026,439
Deferred tax assets valuation allowance	65,000,000	65,000,000
Valuation allowance increased	$ 5,385,725	6,043,682
Estimated rate	28.00%
Operating loss carryforwards net	$ 42,321,416	31,805,199
Valuation Allowance Tax Credit Carryforward [Member]
Income Taxes [Line Items]
Deferred tax assets valuation allowance	$ 14,412,164	$ 9,026,439
Effective tax rate percentage	0.00%

Fair Value Measurements

12 Months Ended

Dec. 31, 2023

Fair Value Measurements [Abstract]

FAIR VALUE MEASUREMENTS

The Company’s financial assets and liabilities subject to fair value measurements on a recurring basis and the level of inputs used for such measurements were as follows:

Fair Value Measurements as of
December 31, 2023 Using:

Level 1

Level 2

Level 3

Total

Liabilities:

Simple agreement for future equity

Derivative liability

	Fair Value Measurements as of December 31, 2022 Using:
	Level 1		Level 2		Level 3		Total
Liabilities:
Simple agreement for future equity	$	-	$	-	$	13,150,745	$	13,150,745
	$	-	$	-	$	13,150,745	$	13,150,745

Simple Agreements for Future Equity

The Company measures the simple agreements for future equity (“SAFE or “SAFEs”) at fair value based on significant inputs not observable in the market, which causes it to be classified as a Level 3 measurement within the fair value hierarchy. The valuation of the future equity obligations uses assumptions and estimates the Company believes would be made by a market participant in making the same valuation. The Company assesses these assumptions and estimates on an on-going basis as additional data impacting the assumptions and estimates are obtained. Changes in the fair value of the simple agreements for future equity related to updated assumptions and estimates are recognized within the statements of operations.

The simple agreements for future equity may change significantly as additional data is obtained, impacting the Company’s assumptions regarding probabilities of outcomes used to estimate the fair value of the liability. In evaluating this information, considerable judgment is required to interpret the data used to develop the assumptions and estimates. The estimates of fair value may not be indicative of the amounts that could be realized in a current market exchange. Accordingly, the use of different market assumptions and/or different valuation techniques may have a material effect on the estimated fair value amounts, and such changes could materially impact the Company’s results of operations in future periods.

The Company utilized a probability-weighted average approach based on the estimated market value of the underlying securities and the potential settlement outcomes of the simple agreements for future equity, including a liquidity event or future equity financing as well as other settlement alternatives. Both the market value of the underlying securities and the probability of settlement outcomes include unobservable Level 3 inputs.

As of December 31, 2022, the Company assumed a 85% probability of a liquidity and/or equity financing events as the primary ultimate settlement outcomes of the future equity obligations. Immediately prior to the Merger, the Company revalued the remaining outstanding SAFEs using a 100% probability of an equity financing and $4.00 as the fair value of the underlying common stock (see Note 9). Upon the Merger, the SAFEs converted into 4,372,601 shares of common stock at a fair value of $17,490,404.

Derivative Liability

In connection with the Company’s convertible notes, the Company recorded a derivative liability (see Note 7). The estimated fair value of the derivative liability is recorded using significant unobservable measures and other fair value inputs and is therefore classified as a Level 3 financial instrument.

The fair value of the derivative liability is valued using a probability-weighted scenario analysis utilizing the terms of the notes and assumptions regarding cash settlement or conversion to equity. Immediately prior to the Merger, the Company determined a 100% probability of conversion into equity.

The following table sets forth a summary of changes in the fair value of our Level 3 financial instrument liabilities for the years ended December 31, 2023 and 2022:

	Simple Agreement For			Embedded Derivative
	Future Equity			Liability			Total
Outstanding as of December 31, 2021	$	-		$	-		$	-
Issuance of simple agreements for future equity		12,885,001			-			12,885,001
Change in fair value		265,744			-			265,744
Outstanding as of December 31, 2021		13,150,745			-			13,150,745
Issuance of simple agreements for future equity		2,666,953			-			2,666,953
Issuance of embedded derivative liability		-			601,000			601,000
Change in fair value		1,672,706			149,000			1,821,706
Conversion to common stock upon Merger		(17,490,404	)		(750,000	)		(18,240,404	)
Outstanding as of December 31, 2023	$	-		$	-		$	-

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Going Concern

12 Months Ended

Dec. 31, 2023

Going Concern [Abstract]

GOING CONCERN

The Company has evaluated whether there are certain conditions and events, considered in the aggregate, that raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the consolidated financial statements are issued.

The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company sustained net losses of $24,813,736 and $21,855,127 during the years ended December 31, 2023 and 2022, respectively, and had cash used in operations of $15,970,878 during the year ended December 31, 2023. The Company requires additional capital to operate and expects losses to continue for the foreseeable future. These factors raise substantial doubts about the Company’s ability to continue as a going concern.

The Company’s ability to continue as a going concern until it reaches profitability is dependent upon its ability to generate cash from operating activities and to raise additional capital to fund operations. Management plans to raise additional capital to fund operations through debt and/or equity financings. Through the issuance date of the consolidated financial statements, the Company has raised $5.0 million in convertible promissory notes (see Note 13). Our failure to raise additional capital could have a negative impact on not only our financial condition but also our ability to execute our business plan. No assurance can be given that the Company will be successful in these efforts. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. The Company may not be able to obtain financing on acceptable terms, or at all.

Accounting Policies, by Policy (Policies)

12 Months Ended

Dec. 31, 2023

Summary of Significant Accounting Policies [Abstract]

Basis of Presentation

Basis of Presentation

The accounting and reporting policies of the Company conform to GAAP. The Company’s fiscal year is December 31.

Principles of Consolidation

Principles of Consolidation

Use of Estimates

Use of Estimates

Concentrations of Credit Risk

Concentrations of Credit Risk

Concentrations

Concentrations

During the years ended December 31, 2023 and 2022, one customer accounted for 71% and 50% of revenue, respectively. The loss of this customer may have a material effect on the Company.

Cash and Cash Equivalents

Cash and Cash Equivalents

The Company considers all highly liquid investments with maturities of three months or less at the date of purchase to be cash equivalents.

Fair Value Measurements

Fair Value Measurements

●

Level 1—Quoted prices in active markets for identical assets or liabilities.

●

See Notes 5 and 8 for fair value disclosures of future equity obligations.

Accounts Receivable

Accounts Receivable

Inventory

Inventory

Property and Equipment

Property and Equipment

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets

Deferred Offering Costs

Deferred Offering Costs

Convertible Instruments

Convertible Instruments

Subscription Receivable

Subscription Receivable

Accounting for Preferred Stock

Accounting for Preferred Stock

Stock-Based Compensation

Stock-Based Compensation

Revenue Recognition

Revenue Recognition

The Company accounts for revenue under ASC 606, Revenue from Contracts with Customers. The Company determines revenue recognition through the following steps:

●

Identification of a contract with a customer;

●

Identification of the performance obligations in the contract;

●

Determination of the transaction price;

●

Allocation of the transaction price to the performance obligations in the contract; and

●

Recognition of revenue when or as the performance obligations are satisfied.

Cost of Revenue

Cost of Revenue

Sales and Marketing

Sales and Marketing

Operations

Operations

Operations expenses primarily consist of costs for field operations personnel.

General and Administrative Expenses

General and Administrative Expenses

Research and Development Costs

Research and Development Costs

Costs incurred in the research and development of the Company’s products are expensed as incurred. Research and development costs include product design, hardware and software costs.

Leases

Leases

The Company accounts for leases under ASC 842 – Leases. The company does not apply the recognition requirements for leases with a term of twelve months or less.

(i)

there is an identified asset

(ii)

the Company obtains substantially all of the economic benefits of the asset

(iii)

the Company has the right to direct the use of the asset

Income Taxes

Income Taxes

Net Loss per Share

Net Loss per Share

	December 31,
	2023		2022
Series Seed preferred stock (convertible to common stock)		-		3,091,672
Series Seed-1 preferred stock (convertible to common stock)		-		2,440,412
Series Seed-2 preferred stock (convertible to common stock)		-		2,088,696
Series Seed-3 preferred stock (convertible to common stock)		-		357,836
Common stock warrants		1,090,272		54,203
Preferred stock warrants		-		128,819
Stock options		1,515,386		861,309
Unvested restricted common stock		324,019		-
Total potentially dilutive shares		2,929,677		9,022,947

Recently Adopted Accounting Pronouncements

Recently Adopted Accounting Pronouncements

Stock-Based Compensation (Details) - Schedule of Stock Options were Valued Using the Range of Inputs	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Stock Options were Valued using the Range of Inputs [Line items]
Risk-free interest rate		2.98%
Expected volatility	75.00%	79.10%
Expected dividend yield	0.00%	0.00%
Minimum [Member]
Schedule of Stock Options were Valued using the Range of Inputs [Line items]
Risk-free interest rate	3.58%
Expected term (in years)	5 years 6 months 7 days	6 years
Maximum [Member]
Schedule of Stock Options were Valued using the Range of Inputs [Line items]
Risk-free interest rate	3.91%
Expected term (in years)	6 years 3 months 7 days	6 years 3 months 18 days

- Definition

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

+ References

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

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

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

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

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

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

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
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+ Details

Income Taxes (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Net operating loss carryforwards	$ 11,896,550	$ 8,940,441
Capitalized research and development costs	2,516,557
Other temporary differences	(943)	85,998
Valuation allowance	(14,412,164)	(9,026,439)
Net deferred tax assets

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net loss	$ (24,813,736)	$ (21,855,127)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	1,863,924	388,139
Stock-based compensation	544,375	195,056
Change in fair value of simple agreements for future equity	1,672,706	265,744
Amortization of debt discount	1,811,798	13,600
Change in fair value of derivative liability	149,000
Impairment of long-lived assets	1,468,995
Interest on recourse loan	(3,897)
Changes in operating assets and liabilities:
Accounts receivable	20,742	(23,697)
Inventory	(156,087)	(154,840)
Prepaid expenses	(595,630)	(81,339)
Other current assets		11,163
Accounts payable	1,888,568	(174,278)
Accrued liabilities	228,020	37,434
Right of use liabilities, net	(49,656)	(24,641)
Net cash used in operating activities	(15,970,878)	(21,402,786)
Cash flows from investing activities:
Purchase of property and equipment	(4,914)	(3,644,950)
Deposits		(416,012)
Net cash used in investing activities	(4,914)	(4,060,962)
Cash flows from financing activities:
Proceeds from simple agreement for future equity	2,666,953	12,885,001
Proceeds from notes payable	750,000	2,500,000
Repayments of notes payable	(1,750,000)	(250,000)
Proceeds from convertible notes payable	2,798,410
Proceeds from notes payable, related party	519,000
Repayments of notes payable, related party	(449,000)
Proceeds from lease liability financing		4,455,852
Repayment of lease liability financing	(1,713,518)	(378,524)
Issuance of restricted common stock, net of repurchases	(3)	1,278
Issuance of common stock pursuant to Merger and private placement, net of offering costs	10,444,987
Issuance of Series Seed preferred stock		999,999
Net cash provided by financing activities	13,266,829	20,213,606
Net change in cash and cash equivalents	(2,708,963)	(5,250,142)
Cash and cash equivalents at beginning of year	2,715,719	7,965,861
Cash and cash equivalents at end of year	6,756	2,715,719
Supplemental disclosure of cash flow information:
Cash paid for income taxes
Cash paid for interest	507,193	622,730
Supplemental disclosure of non-cash investing and financing activities:
Restricted stock award liability		162,747
Derivative liability in connection with convertible note	601,000
Debt discount issued as accrued liability	63,840
Conversion of simple agreement for future equity into common stock	17,490,404
Conversion of convertible note and derivative into common stock in connection with Merger	3,751,875
Warrants issued in connection with note payable	991,000	49,000
Subscription receivable		$ 165,719

Summary of Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Summary of Significant Accounting Policies [Line Items]
Estimated useful life	2 years
Impairment	$ 1,468,995
Delivery revenue	146,462	54,423
Branding fees	45,250	53,575
Other revenue	15,833
Advertising expense	184,000	128,000
Tax benefit
Shares converted (in Shares)	937,961
Aggregate shares of common stock (in Shares)	7,978,616
Preferred stock converted into warrants (in Shares)	128,819
Common Stock [Member]
Summary of Significant Accounting Policies [Line Items]
Shares converted (in Shares)	4,372,601
Minimum [Member]
Summary of Significant Accounting Policies [Line Items]
Estimated useful life	3 years
Effective tax rate	50.00%
Maximum [Member]
Summary of Significant Accounting Policies [Line Items]
Estimated useful life	5 years
Effective tax rate	50.00%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| One Customer [Member]
Summary of Significant Accounting Policies [Line Items]
Concentration percentage	71.00%	50.00%

Subsequent Events

12 Months Ended

Dec. 31, 2023

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

13.

SUBSEQUENT EVENTS

Management has evaluated subsequent events through February 29, 2024, the date the condensed financial statements were available to be issued. Based on this evaluation, no material events were identified which require adjustment or disclosure in these condensed financial statements, other than as reported below.

Convertible Debt

At an initial closing on January 2, 2024 and subsequent closings on January 12, 2024, January 22, 2024 and January 26, 2024, the Company issued to certain accredited investors convertible promissory notes, for which the Company received an aggregate of $5.0 million in proceeds. The convertible promissory notes bear interest at a rate of 6.00% per year, compounded annually, and are due and payable upon request by each investor on or after the 12-month anniversary of the original issuance date of each note. The Company may not prepay or repay the notes in cash without the consent of the investors. The notes convert upon a qualified offering into common stock at the lesser of the price paid per share multiplied by 75% or the quotient resulting from dividing $80,000,000 by the outstanding shares of common stock on a fully diluted basis prior to the financing. If the Company consummates a financing that does not constitute a qualified financing, the holders can elect to treat such as a qualified financing and convert at the same terms as if such was a qualified financing. The holders may also elect to convert, at any time, at a quotient by dividing $80,000,000 by the outstanding shares of common stock on a fully diluted basis.

License and Services Agreement

On February 20, 2024, Serve entered into a License and Services Agreement (the “LSA”) with Magna New Mobility USA, Inc. (“Magna”) as a part of a strategic partnership with Magna. Pursuant to the LSA, Serve, as an independent contractor of Magna, agreed to (i) grant a non-exclusive license to the Serve AMR Technology in the Licensed Fields of Use (each as defined in the LSA) to Magna and its affiliates and (ii) provide all reasonable engineering, technical and related support services that Magna may request from time to time in writing and in furtherance of commercialization of the Serve AMR Technology and products (including software) using, practicing, or incorporating the Serve AMR Technology, and manufactured using, practicing or incorporating the Serve AMR Technology (such services and support, the “Development Services”). Except as expressly set forth in the LSA, any Development Services shall be provided under the MSA (as defined below) and, if expired or terminated, under terms and conditions that are consistent with the terms therein. The term of the LSA will continue unless terminated by either party pursuant to and in accordance with the terms and conditions set forth in the LSA.

Master Services Agreement

On February 1, 2024, Serve entered into a Master Services Agreement (the “MSA”) with Magna, retroactively effective as of January 15, 2024 (the “Effective Date”). Pursuant to the MSA, Serve agreed to provide certain services to Magna as described in one or more statements of work (“SOWs”). Such SOWs will contain a description of the scope, the time to be spent on performance, the fees to be paid to Serve, the functional requirements and technical specifications and, to the extent applicable, the timetable, schedule or milestones for the performance of the requested services. Serve and Magna entered into the first SOW on the Effective Date. The term of the MSA commenced on the Effective Date and will continue for a term of three months, unless terminated earlier or mutually extended in accordance with its terms.

In connection with the strategic partnership with Magna, on February 7, 2024, we issued to Magna a warrant (the “Magna Warrant”) to purchase up to 2,145,000 shares of our common stock (the “Magna Warrant Shares”), subject to adjustments as provided therein, at an exercise price of $0.01 per share.

The Magna Warrant will be exercisable in two equal tranches: (i) the first tranche will become exercisable no later than May 15, 2024, subject to certain conditions; and (ii) the second tranche will become exercisable upon Magna’s achievement of a certain manufacturing milestone as set forth in a production and purchase agreement to be entered into with respect to the contract manufacturing of our autonomous delivery robots by Magna or its affiliates. Notwithstanding the foregoing, the Magna Warrant Shares will vest and become exercisable upon any “change of control” (as defined in the Magna Warrant).

Note Payable (Details) - USD ($)			1 Months Ended		12 Months Ended
Note Payable (Details) - USD ($)	Dec. 31, 2023	Oct. 26, 2023	Apr. 30, 2023	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Jul. 31, 2023	Sep. 30, 2022	Mar. 01, 2022
Notes Payable [Line Items]
Repayments of note payable					$ 1,750,000	$ 250,000
Repayment of debt					1,713,521	378,524
Interest expense					2,264,426	636,330
Fair value of warrant					149,000
Amortization of debt discount					$ 1,811,798	13,600
Shares issued (in Shares)					17,518
Note payable	$ 19,067				$ 19,067	35,400
Proceeds of note payable					$ 750,000	2,500,000
Accrued interest percentage	18.00%				18.00%
Net proceeds cost		$ 529,127
Offering cost			$ 203,090
Converted shares (in Shares)					937,961
Derivative liability convertible note					$ 601,000
Derivative liability	$ 750,000				750,000
Contingent warrants issued conversion					991,000
Repayments of notes payable ,related party					$ 449,000
Notes bore interest rate							7.67%
Principal interest percentage					16.00%
Fee amount					$ 520,840
Serve received in proceeds					$ 70,000
Interest rate	7.67%				7.67%
Warrant [Member]
Notes Payable [Line Items]
Amortization of debt discount					$ 16,333	13,600
Warrants exercised (in Shares)	40,292				40,292
Silicon Valley Bank [Member]
Notes Payable [Line Items]
Promissory note principal amount				$ 2,500,000				$ 83,333
Maturity date				Mar. 01, 2025
Bears interest rate									3.25%
Repayments of note payable	$ 1,000,000					250,000
Interest expense					$ 72,639	58,463
Warrants have an exercise price (in Dollars per share)	$ 0.49				$ 0.49
Warrant exercisable					12 years
Fair value of warrant					$ 49,000
Net of unamortized discount	$ 1,230,933				1,230,933	2,214,600
Convertible Note [Member]
Notes Payable [Line Items]
Amortization of debt discount	$ 804,465				804,465
Convertible Notes Payable [Member]
Notes Payable [Line Items]
Repayment of debt					$ 1,250,000	$ 2,250,000
Financing cost			3,001,500
Net proceeds cost			$ 2,798,410
Percentage of conversion price			80.00%
Converted shares (in Shares)			937,961
Converted price (in Dollars per share)			$ 3.2
Convertible Notes Payable [Member] \| Bear Interest Payable [Member]
Notes Payable [Line Items]
Bearing interest rate			10.00%
Short-Term Notes [Member]
Notes Payable [Line Items]
Notes exit fee rate	16.00%				16.00%
Repaid notes payable					$ 870,015

Property and Equipment, Net (Details) - USD ($)	12 Months Ended
Property and Equipment, Net (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property and Equipment, Net [Abstract]
Depreciation expense	$ 1,863,924	$ 388,139
Impairment expense	$ 1,468,995

Subsequent Events (Details) - Subsequent Event [Member] - USD ($)	Feb. 07, 2024	Jan. 02, 2024
Subsequent Events [Line Items]
Total culmulative amount of debt and equity		$ 5,000,000
Convertible promissory notes bear interest		6.00%
Price paid per share		75.00%
Common stock, outstanding shares		$ 80,000,000
Shares purchase (in Shares)	2,145,000
Exercise price (in Dollars per share)	$ 0.01
Common Stock [Member]
Subsequent Events [Line Items]
Common stock, outstanding shares		$ 80,000,000

Fair Value Measurements (Details) - Schedule of Financial Assets and Liabilities Subject to Fair Value Measurements - Fair Value, Recurring [Member] - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Financial Assets and Liabilities Subject to Fair Value Measurements [Line Items]
Simple agreement for future equity		$ 13,150,745
Derivative liability
Total		13,150,745
Fair Value, Inputs, Level 1 [Member]
Schedule of Financial Assets and Liabilities Subject to Fair Value Measurements [Line Items]
Simple agreement for future equity
Derivative liability
Total
Fair Value, Inputs, Level 2 [Member]
Schedule of Financial Assets and Liabilities Subject to Fair Value Measurements [Line Items]
Simple agreement for future equity
Derivative liability
Total
Fair Value, Inputs, Level 3 [Member]
Schedule of Financial Assets and Liabilities Subject to Fair Value Measurements [Line Items]
Simple agreement for future equity		13,150,745
Derivative liability
Total		$ 13,150,745

- Definition

Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes liabilities not subject to a master netting arrangement and not elected to be offset.

+ References

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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 21: http://www.xbrl.org/2003/role/disclosureRef
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-Topic 210
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+ Details

Stock-Based Compensation (Details) - Schedule of Stock-Based Compensation Expense - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Stock-Based Compensation Expense [Line Items]
Stock based compensation expense	$ 544,375	$ 195,056
General and administrative [Member]
Schedule of Stock-Based Compensation Expense [Line Items]
Stock based compensation expense	59,002	23,650
Operations [Member]
Schedule of Stock-Based Compensation Expense [Line Items]
Stock based compensation expense	49,139	14,625
Research and development [Member]
Schedule of Stock-Based Compensation Expense [Line Items]
Stock based compensation expense	416,838	152,739
Sales and marketing [Member]
Schedule of Stock-Based Compensation Expense [Line Items]
Stock based compensation expense	$ 19,396	$ 4,042

- Definition

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

+ References

+ Details