$ATNF
180 Life Sciences Corp. Stock $atnf

$atnf Overview Financials Valuation SEC Filings Company Website

2024 Q1 Form 10-K Financial Statement

#000121390024025262 Filed on March 25, 2024

Income Statement

Concept	2024 Q1	2023 Q4	2023 Q3
Revenue	$0.00	$0.00	$0.00
YoY Change
Cost Of Revenue
YoY Change
Gross Profit
YoY Change
Gross Profit Margin
Selling, General & Admin	$1.557M	$1.489M	$2.430M
YoY Change	-61.17%	-70.54%	-28.92%
% of Gross Profit
Research & Development	$170.5K	-$36.36K	$972.1K
YoY Change	-70.51%	-106.21%	66.69%
% of Gross Profit
Depreciation & Amortization	$23.58K	$25.68K	$30.00K
YoY Change	8.31%	-31.7%	275.94%
% of Gross Profit
Operating Expenses	$2.092M	$1.452M	$3.538M
YoY Change	-56.44%	-74.25%	-12.75%
Operating Profit	-$2.092M		-$3.538M
YoY Change	-56.44%		-12.75%
Interest Expense	$16.45K	-$4.480K	$11.63K
YoY Change	-70.86%	-100.46%	58.33%
% of Operating Profit
Other Income/Expense, Net	$1.023M	$21.07K	-$9.073M
YoY Change	2348.64%		-47.95%
Pretax Income	-$1.070M	-$1.231M	-$12.61M
YoY Change	-77.54%	-94.57%	-41.31%
Income Tax		-$4.390K	-$2.345M
% Of Pretax Income
Net Earnings	-$1.070M	-$1.227M	-$10.27M
YoY Change	-77.54%	-94.36%	-52.22%
Net Earnings / Revenue
Basic Earnings Per Share	-$1.68		-$1.29
Diluted Earnings Per Share	-$1.68	-$1.97	-$1.29
COMMON SHARES
Basic Shares Outstanding	852.8K shares	7.475M shares	5.318M shares
Diluted Shares Outstanding	638.3K shares		7.952M shares

Balance Sheet

Concept	2024 Q1	2023 Q4	2023 Q3
SHORT-TERM ASSETS
Cash & Short-Term Investments	$676.0K	$1.976M	$2.700M
YoY Change	-74.45%	-71.65%	-24.76%
Cash & Equivalents	$676.0K	$1.976M	$2.663M
Short-Term Investments
Other Short-Term Assets	$1.169M	$1.214M	$600.0K
YoY Change	-2.01%	-9.22%	-98.87%
Inventory
Prepaid Expenses
Receivables
Other Receivables
Total Short-Term Assets	$1.855M	$3.640M	$3.371M
YoY Change	-55.8%	-59.23%	-48.26%
LONG-TERM ASSETS
Property, Plant & Equipment
YoY Change
Goodwill		$0.00
YoY Change
Intangibles	$1.587M	$1.620M	$1.587M
YoY Change	-4.58%	-2.37%	1.43%
Long-Term Investments
YoY Change
Other Assets
YoY Change
Total Long-Term Assets	$1.587M	$1.620M	$1.587M
YoY Change	-85.21%	-84.89%	-94.3%
TOTAL ASSETS
Total Short-Term Assets	$1.855M	$3.640M	$3.371M
Total Long-Term Assets	$1.587M	$1.620M	$1.587M
Total Assets	$3.442M	$5.259M	$4.958M
YoY Change	-76.94%	-73.23%	-85.56%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$1.784M	$1.893M	$1.713M
YoY Change	47.68%	5.07%	68.74%
Accrued Expenses	$1.417M	$1.870M	$2.376M
YoY Change	-49.78%	-18.15%	13.56%
Deferred Revenue
YoY Change
Short-Term Debt	$0.00	$0.00	$0.00
YoY Change			-100.0%
Long-Term Debt Due	$772.3K	$1.034M	$300.0K
YoY Change	-8.3%	-20.97%	-6.74%
Total Short-Term Liabilities	$4.080M	$5.063M	$4.807M
YoY Change	-20.34%	-10.52%	1.73%
LONG-TERM LIABILITIES
Long-Term Debt	$16.54K	$19.94K	$0.00
YoY Change	-42.43%	-36.07%	-100.0%
Other Long-Term Liabilities
YoY Change
Total Long-Term Liabilities	$16.54K	$19.94K	$0.00
YoY Change	-42.43%	-36.07%	-100.0%
TOTAL LIABILITIES
Total Short-Term Liabilities	$4.080M	$5.063M	$4.807M
Total Long-Term Liabilities	$16.54K	$19.94K	$0.00
Total Liabilities	$4.396M	$5.387M	$5.107M
YoY Change	-43.51%	-35.14%	-38.17%
SHAREHOLDERS EQUITY
Retained Earnings	-$128.4M	-$127.3M	-$126.1M
YoY Change	14.48%	18.56%	47.22%
Common Stock	$86.00	$54.00	$674.00
YoY Change	-77.07%	-85.6%	-82.82%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	-$954.5K	-$127.7K	-$149.3K
YoY Change
Total Liabilities & Shareholders Equity	$3.442M	$5.259M	$4.958M
YoY Change	-76.94%	-73.23%	-85.56%

Cashflow Statement

Concept	2024 Q1	2023 Q4	2023 Q3
OPERATING ACTIVITIES
Net Income	-$1.070M	-$1.227M	-$10.27M
YoY Change	-77.54%	-94.36%	-52.22%
Depreciation, Depletion And Amortization	$23.58K	$25.68K	$30.00K
YoY Change	8.31%	-31.7%	275.94%
Cash From Operating Activities	-$1.033M	-$2.162M	-$1.770M
YoY Change	-73.3%	-26.12%	-50.78%
INVESTING ACTIVITIES
Capital Expenditures
YoY Change
Acquisitions
YoY Change
Other Investing Activities
YoY Change
Cash From Investing Activities
YoY Change
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	-$264.4K	1.468M	2.450M
YoY Change	-43.72%	-77.05%	-55.35%
NET CHANGE
Cash From Operating Activities	-$1.033M	-2.162M	-1.770M
Cash From Investing Activities
Cash From Financing Activities	-$264.4K	1.468M	2.450M
Net Change In Cash	-$1.300M	-694.3K	680.0K
YoY Change	-69.94%	-120.02%	-64.05%
FREE CASH FLOW
Cash From Operating Activities	-$1.033M	-$2.162M	-$1.770M
Capital Expenditures
Free Cash Flow
YoY Change

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
CY2023	us-gaap	Interest Income Expense Nonoperating Net InterestIncomeExpenseNonoperatingNet		usd
CY2023	dei	Document Type DocumentType	10-K
CY2023	dei	Document Annual Report DocumentAnnualReport	true
CY2023	dei	Document Period End Date DocumentPeriodEndDate	2023-12-31
CY2023	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--12-31
CY2023	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2023
CY2023	dei	Document Transition Report DocumentTransitionReport	false
CY2023	dei	Entity File Number EntityFileNumber	001-38105
CY2023	dei	Entity Registrant Name EntityRegistrantName	180 LIFE SCIENCES CORP.
CY2023	dei	Entity Incorporation State Country Code EntityIncorporationStateCountryCode	DE
CY2023	dei	Entity Tax Identification Number EntityTaxIdentificationNumber	90-1890354
CY2023	dei	Entity Address Address Line1 EntityAddressAddressLine1	3000 El Camino Real
CY2023	dei	Entity Address Address Line2 EntityAddressAddressLine2	Bldg. 4
CY2023	dei	Entity Address Address Line3 EntityAddressAddressLine3	Suite 200
CY2023	dei	Entity Address City Or Town EntityAddressCityOrTown	Palo Alto
CY2023	dei	Entity Address State Or Province EntityAddressStateOrProvince	CA
CY2023	dei	Entity Address Postal Zip Code EntityAddressPostalZipCode	94306
CY2023	dei	City Area Code CityAreaCode	(650)
CY2023	dei	Local Phone Number LocalPhoneNumber	507-0669
CY2023	dei	Entity Well Known Seasoned Issuer EntityWellKnownSeasonedIssuer	No
CY2023	dei	Entity Voluntary Filers EntityVoluntaryFilers	No
CY2023	dei	Entity Current Reporting Status EntityCurrentReportingStatus	Yes
CY2023	dei	Entity Interactive Data Current EntityInteractiveDataCurrent	Yes
CY2023	dei	Entity Filer Category EntityFilerCategory	Non-accelerated Filer
CY2023	dei	Entity Small Business EntitySmallBusiness	true
CY2023	dei	Entity Emerging Growth Company EntityEmergingGrowthCompany	false
CY2023	dei	Icfr Auditor Attestation Flag IcfrAuditorAttestationFlag	false
CY2023	dei	Document Fin Stmt Error Correction Flag DocumentFinStmtErrorCorrectionFlag	false
CY2023	dei	Entity Shell Company EntityShellCompany	false
CY2023Q2	dei	Entity Public Float EntityPublicFloat	5850736	usd
CY2024Q1	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	852772	shares
CY2023	dei	Auditor Firm AuditorFirmId	688
CY2023	dei	Auditor Name AuditorName	Marcum, LLP
CY2023	dei	Auditor Location AuditorLocation	San Francisco, CA
CY2023Q4	ecd	Non Rule10b51 Arr Adopted Flag NonRule10b51ArrAdoptedFlag	false
CY2023Q4	ecd	Rule10b51 Arr Adopted Flag Rule10b51ArrAdoptedFlag	false
CY2023Q4	ecd	Non Rule10b51 Arr Trmntd Flag NonRule10b51ArrTrmntdFlag	false
CY2023Q4	ecd	Rule10b51 Arr Trmntd Flag Rule10b51ArrTrmntdFlag	false
CY2023Q4	us-gaap	Cash Equivalents At Carrying Value CashEquivalentsAtCarryingValue	1975799	usd
CY2022Q4	us-gaap	Cash Equivalents At Carrying Value CashEquivalentsAtCarryingValue	6970110	usd
CY2023Q4	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	1664107	usd
CY2022Q4	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	1958280	usd
CY2023Q4	us-gaap	Assets Current AssetsCurrent	3639906	usd
CY2022Q4	us-gaap	Assets Current AssetsCurrent	8928390	usd
CY2023Q4	us-gaap	Intangible Assets Net Excluding Goodwill IntangibleAssetsNetExcludingGoodwill	1619570	usd
CY2022Q4	us-gaap	Intangible Assets Net Excluding Goodwill IntangibleAssetsNetExcludingGoodwill	1658858	usd
CY2022Q4	atnf	Inprocess Research And Development InprocessResearchAndDevelopment	9063000	usd
CY2023Q4	us-gaap	Assets Assets	5259476	usd
CY2022Q4	us-gaap	Assets Assets	19650248	usd
CY2023Q4	us-gaap	Accounts Payable Current AccountsPayableCurrent	1892611	usd
CY2022Q4	us-gaap	Accounts Payable Current AccountsPayableCurrent	1801210	usd
CY2023Q4	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	1869814	usd
CY2022Q4	us-gaap	Accrued Liabilities Current AccruedLiabilitiesCurrent	2284516	usd
CY2023Q4	us-gaap	Loans Payable Current LoansPayableCurrent	1034124	usd
CY2022Q4	us-gaap	Loans Payable Current LoansPayableCurrent	1308516	usd
CY2023Q4	us-gaap	Derivative Liabilities Current DerivativeLiabilitiesCurrent	58	usd
CY2022Q4	us-gaap	Derivative Liabilities Current DerivativeLiabilitiesCurrent	75381	usd
CY2023Q4	us-gaap	Liabilities Current LiabilitiesCurrent	5062616	usd
CY2022Q4	us-gaap	Liabilities Current LiabilitiesCurrent	5657782	usd
CY2023Q4	us-gaap	Long Term Loans Payable LongTermLoansPayable	19936	usd
CY2022Q4	us-gaap	Long Term Loans Payable LongTermLoansPayable	31189	usd
CY2023Q4	us-gaap	Deferred Income Tax Liabilities Net DeferredIncomeTaxLiabilitiesNet	304657	usd
CY2022Q4	us-gaap	Deferred Income Tax Liabilities Net DeferredIncomeTaxLiabilitiesNet	2617359	usd
CY2023Q4	us-gaap	Liabilities Liabilities	5387209	usd
CY2022Q4	us-gaap	Liabilities Liabilities	8306330	usd
CY2023Q4	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.0001
CY2022Q4	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.0001
CY2023Q4	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	5000000	shares
CY2022Q4	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	5000000	shares
CY2023Q4	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.0001
CY2022Q4	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.0001
CY2023Q4	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	100000000	shares
CY2022Q4	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	100000000	shares
CY2023Q4	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	534719	shares
CY2023Q4	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	534719	shares
CY2022Q4	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	197209	shares
CY2022Q4	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	197209	shares
CY2023Q4	us-gaap	Common Stock Value CommonStockValue	54	usd
CY2022Q4	us-gaap	Common Stock Value CommonStockValue	20	usd
CY2023Q4	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	130117209	usd
CY2022Q4	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	121637966	usd
CY2023Q4	us-gaap	Accumulated Other Comprehensive Income Loss Foreign Currency Translation Adjustment Net Of Tax AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax	-2901339	usd
CY2022Q4	us-gaap	Accumulated Other Comprehensive Income Loss Foreign Currency Translation Adjustment Net Of Tax AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax	-2885523	usd
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CY2022Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-107408545	usd
CY2023Q4	us-gaap	Stockholders Equity StockholdersEquity	-127733	usd
CY2022Q4	us-gaap	Stockholders Equity StockholdersEquity	11343918	usd
CY2023Q4	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	5259476	usd
CY2022Q4	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	19650248	usd
CY2023	us-gaap	Operating Expenses OperatingExpenses	13477500	usd
CY2022	us-gaap	Operating Expenses OperatingExpenses	17897965	usd
CY2023	us-gaap	Operating Income Loss OperatingIncomeLoss	-13477500	usd
CY2022	us-gaap	Operating Income Loss OperatingIncomeLoss	-17897965	usd
CY2023	us-gaap	Other Nonoperating Income OtherNonoperatingIncome	21074	usd
CY2023	us-gaap	Interest Expense InterestExpense	44828	usd
CY2022	us-gaap	Interest Expense InterestExpense	28175	usd
CY2022	us-gaap	Interest Income Expense Nonoperating Net InterestIncomeExpenseNonoperatingNet	1508	usd
CY2022	us-gaap	Goodwill Impairment Loss GoodwillImpairmentLoss	33547278	usd
CY2023	us-gaap	Impairment Of Long Lived Assets To Be Disposed Of ImpairmentOfLongLivedAssetsToBeDisposedOf	9063000	usd
CY2022	us-gaap	Impairment Of Long Lived Assets To Be Disposed Of ImpairmentOfLongLivedAssetsToBeDisposedOf	3342084	usd
CY2023	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	-75323	usd
CY2022	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	-15144986	usd
CY2023	atnf	Gain Loss On Settlement Of Accrued Liability GainLossOnSettlementOfAccruedLiability	204405	usd
CY2023	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-8807026	usd
CY2022	us-gaap	Nonoperating Income Expense NonoperatingIncomeExpense	-21771043	usd
CY2023	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-22284526	usd
CY2022	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-39669008	usd
CY2023	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	-2349414	usd
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CY2022	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-387.18
CY2023	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	379089	shares
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CY2023	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	230402	usd
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CY2022	us-gaap	Proceeds From Issuance Of Debt ProceedsFromIssuanceOfDebt	1060890	usd
CY2023	atnf	Repayment Of Loans Payable Net Of Adjustments RepaymentOfLoansPayableNetOfAdjustments	-1257388	usd
CY2022	atnf	Repayment Of Loans Payable Net Of Adjustments RepaymentOfLoansPayableNetOfAdjustments	-1591035	usd
CY2022	us-gaap	Repayments Of Short Term Debt RepaymentsOfShortTermDebt	81277	usd
CY2023	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	5907887	usd
CY2022	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	10873606	usd
CY2023	us-gaap	Effect Of Exchange Rate On Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	20025	usd
CY2022	us-gaap	Effect Of Exchange Rate On Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	-419	usd
CY2023	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	-4994311	usd
CY2022	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	-1254398	usd
CY2022Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	6970110	usd
CY2021Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	8224508	usd
CY2023Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	1975799	usd
CY2022Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	6970110	usd
CY2023	us-gaap	Interest Paid Net InterestPaidNet	21722	usd
CY2022	us-gaap	Interest Paid Net InterestPaidNet	15060	usd
CY2023	us-gaap	Nature Of Operations NatureOfOperations	<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE 1 - BUSINESS ORGANIZATION AND NATURE OF OPERATIONS</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">180 Life Sciences Corp., formerly known as KBL Merger Corp. IV (“180LS”, or together with its subsidiaries, the “Company”), was a blank check company organized under the laws of the State of Delaware on September 7, 2016. The Company was formed for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization, or similar business combination with one or more businesses.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">180 Life Corp. (“180”, f/k/a 180 Life Sciences Corp. and CannBioRx Life Sciences Corp.) is a wholly-owned subsidiary of the Company and was incorporated in the State of Delaware on January 28, 2019. The Company is located in the United States (“U.S.”) and is a medical pharmaceutical company focused upon unmet medical needs in the areas of inflammatory diseases, fibrosis, and chronic pain by employing innovative research and, where appropriate, combination therapies, through 180’s three wholly-owned subsidiaries, 180 Therapeutics L.P. (“180 LP”), CannBioRex Pharmaceuticals Corp. (“CBR Pharma”), and Katexco Pharmaceuticals Corp. (“Katexco”). 180 LP, CBR Pharma and Katexco are together, the “180 Subsidiaries.” Katexco was incorporated on March 7, 2018 under the provisions of the British Corporation Act of British Columbia. Additionally, 180’s wholly-owned subsidiaries Katexco Callco, ULC, Katexco Purchaseco, ULC, CannBioRex Callco, ULC, and CannBioRex Purchaseco, ULC were formed in the Canadian Province of British Columbia on May 31, 2019 to facilitate the acquisition of Katexco, CBR Pharma and 180 LP. On July 1, 2021, the assets and liabilities of the Canadian companies (Katexco and CBR Pharma) were transferred to their respective subsidiaries, which are Katexco Pharmaceuticals Corp. (“Katexco U.S.”) and CannBioRex Pharma Limited (“CBR Pharma U.K.”).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company is a clinical stage biotechnology company focused on the development of therapeutics for unmet medical needs in chronic pain, inflammation, fibrosis, and other inflammatory diseases, where anti-TNF therapy will provide a clear benefit to patients, by employing innovative research, and, where appropriate, combination therapy. We have three product development platforms:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.5in"> </td> <td style="width: 0.25in">●</td> <td style="text-align: justify">fibrosis and anti-tumor necrosis factor (“TNF”);</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.5in"> </td> <td style="width: 0.25in">●</td> <td style="text-align: justify">drugs which are derivatives of cannabidiol (“CBD”); and</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.25in"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.5in"> </td> <td style="width: 0.25in">●</td> <td style="text-align: justify">alpha 7 nicotinic acetylcholine receptor (“α7nAChR”).</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="background-color: white">Due to restrictions in the Company’s resources, the Company has not made progress in the α7nAChR platform and has suspended further research and development activity in the meantime.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Risks and Uncertainties</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt">Management continues to evaluate the impact of the COVID-19 pandemic, the Russia-Ukraine war, the Israel-Hamas war and fluctuating interest rates on the economy and the capital markets and has concluded that, while it is reasonably possible that such events could have negative effects on the Company’s financial position, the specific impacts are not readily determinable as of the date of these consolidated financial statements. The consolidated financial statements do not include any adjustments that might result from the outcome of these uncertainties.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The current challenging economic climate may lead to adverse changes in cash flows, working capital levels and/or debt balances, which may also have a direct impact on the Company’s future operating results and financial position. The ultimate duration and magnitude of the impact and the efficacy of government interventions on the economy and the financial effect on the Company is not known at this time. The extent of such impact will depend on future developments, which are highly uncertain and not in the Company’s control.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Reverse Stock-Split during 2024</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On February 26, 2024, the Company’s Board of Directors approved a one-for-19 reverse stock split of the Company’s outstanding common stock and the filing of a Certificate of Amendment to our Certificate of Incorporation to affect such reverse stock split, which was filed on February 26, 2024. The Reverse Stock Split became effective on February 28, 2024 at 12:01 a.m. Eastern Time, with shares beginning trading on a split-adjusted basis at market open on February 28, 2024. In connection with the Reverse Stock Split, every 19 shares of the Company’s common stock issued and outstanding as of the Effective Time were automatically converted into one share of the Company’s common stock.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In connection with the reverse split, all outstanding options, warrants, and other securities entitling their holders to purchase or otherwise receive shares of common stock were adjusted, as required by the terms of each security. The number of shares available to be awarded under the Company’s equity incentive plans were also appropriately adjusted. Following the reverse split, the par value of the Common Stock remained unchanged at $0.0001 par value per share. The reverse split did not change the authorized number of shares of common stock or preferred stock. No fractional shares were issued in connection with the reverse split, and stockholders who would otherwise be entitled to receive a fractional share instead received one whole share of common stock in lieu of such fractional share.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The effects of the 1-for-19 Reverse Stock Split have been retroactively reflected throughout this Report; see Note 13 – Subsequent Events for additional details.</p>
CY2023Q4	us-gaap	Class Of Warrant Or Right Number Of Securities Called By Each Warrant Or Right ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight	1	shares
CY2023Q4	us-gaap	Sale Of Stock Price Per Share SaleOfStockPricePerShare	0.0001
CY2023Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-127343657	usd
CY2023Q4	atnf	Working Capital Deficit WorkingCapitalDeficit	1422710	usd
CY2023	us-gaap	Net Income Loss NetIncomeLoss	-19935112	usd
CY2023	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-10922223	usd
CY2023	us-gaap	Use Of Estimates UseOfEstimates	<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Use of Estimates</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates, judgments, and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, together with amounts disclosed in the related notes to the consolidated financial statements. The Company’s significant estimates and assumptions used in these financial statements include, but are not limited to, the fair value of financial instruments, warrants, options and derivative liabilities; R&D tax credits and accruals, and the estimates and assumptions related to the impairment analysis of IP R&D assets. Certain of the Company’s estimates could be affected by external conditions, including those unique to the Company and general economic conditions. It is reasonably possible that these external factors could have an effect on the Company’s estimates and may cause actual results to differ from those estimates.</p>
CY2023	us-gaap	Foreign Currency Translation Adjustment Description ForeignCurrencyTranslationAdjustmentDescription	The functional currency of certain subsidiaries is the Canadian Dollar (“CAD”) or British Pound (“GBP”). Assets and liabilities are translated based on the exchange rates at the balance sheet date (0.7547 and 0.7369 for the CAD, 1.2730 and 1.2098 for the GBP as of December 31, 2023 and 2022, respectively), while expense accounts are translated at the weighted average exchange rate for the period (0.7458 and 0.7689 for the CAD, and 1.2667 and 1.2173 for the GBP for the years ended December 31, 2023 and 2022, respectively). Equity accounts are translated at historical exchange rates. The resulting translation adjustments are recognized in stockholders’ (deficit) equity as a component of accumulated other comprehensive income.
CY2023	us-gaap	Other Comprehensive Income Foreign Currency Transaction And Translation Adjustment Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent	15816	usd
CY2022	us-gaap	Other Comprehensive Income Foreign Currency Transaction And Translation Adjustment Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent	3702963	usd
CY2023	us-gaap	Foreign Currency Transaction Gain Loss Before Tax ForeignCurrencyTransactionGainLossBeforeTax	2380	usd
CY2022	us-gaap	Foreign Currency Transaction Gain Loss Before Tax ForeignCurrencyTransactionGainLossBeforeTax	12777	usd
CY2023Q4	us-gaap	Restricted Cash RestrictedCash	25474	usd
CY2023	atnf	Impairment Loss ImpairmentLoss	9063000	usd
CY2023	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	1001261	shares
CY2022	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	189393	shares
CY2023	us-gaap	Incremental Common Shares Attributable To Call Options And Warrants IncrementalCommonSharesAttributableToCallOptionsAndWarrants	257205	shares
CY2023Q4	us-gaap	Prepaid Insurance PrepaidInsurance	934990	usd
CY2022Q4	us-gaap	Prepaid Insurance PrepaidInsurance	1027292	usd
CY2023Q4	us-gaap	Other Prepaid Expense Current OtherPrepaidExpenseCurrent	440161	usd
CY2022Q4	us-gaap	Other Prepaid Expense Current OtherPrepaidExpenseCurrent	546563	usd
CY2023Q4	us-gaap	Prepaid Expense Other Noncurrent PrepaidExpenseOtherNoncurrent	279039	usd
CY2022Q4	us-gaap	Prepaid Expense Other Noncurrent PrepaidExpenseOtherNoncurrent	310017	usd
CY2023Q4	us-gaap	Value Added Tax Receivable ValueAddedTaxReceivable	9917	usd
CY2022Q4	us-gaap	Value Added Tax Receivable ValueAddedTaxReceivable	48774	usd
CY2022Q4	us-gaap	Prepaid Taxes PrepaidTaxes	25634	usd
CY2023Q4	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	1664107	usd
CY2022Q4	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	1958280	usd
CY2023Q4	us-gaap	Finite Lived Intangible Assets Gross FiniteLivedIntangibleAssetsGross	2162430	usd
CY2023Q4	us-gaap	Finite Lived Intangible Assets Accumulated Amortization FiniteLivedIntangibleAssetsAccumulatedAmortization	-542860	usd
CY2023Q4	us-gaap	Intangible Assets Net Excluding Goodwill IntangibleAssetsNetExcludingGoodwill	1619570	usd
CY2022Q4	us-gaap	Finite Lived Intangible Assets Gross FiniteLivedIntangibleAssetsGross	2081418	usd
CY2022Q4	us-gaap	Finite Lived Intangible Assets Accumulated Amortization FiniteLivedIntangibleAssetsAccumulatedAmortization	-422560	usd
CY2022Q4	us-gaap	Intangible Assets Net Excluding Goodwill IntangibleAssetsNetExcludingGoodwill	1658858	usd
CY2023	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	105675	usd
CY2022	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	109004	usd
CY2023Q4	us-gaap	Finite Lived Intangible Assets Amortization Expense Next Twelve Months FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths	113793	usd
CY2023Q4	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Two FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo	113793	usd
CY2023Q4	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Three FiniteLivedIntangibleAssetsAmortizationExpenseYearThree	113793	usd
CY2023Q4	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Four FiniteLivedIntangibleAssetsAmortizationExpenseYearFour	113793	usd
CY2023Q4	us-gaap	Finite Lived Intangible Assets Amortization Expense Year Five FiniteLivedIntangibleAssetsAmortizationExpenseYearFive	113793	usd
CY2023Q4	us-gaap	Finite Lived Intangible Assets Amortization Expense After Year Five FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive	1050606	usd
CY2023Q4	us-gaap	Finite Lived Intangible Assets Net FiniteLivedIntangibleAssetsNet	1619571	usd
CY2021Q4	atnf	Publicly Traded Stock PubliclyTradedStock	1482
CY2022Q1	atnf	Publicly Traded Stock PubliclyTradedStock	984.2
CY2022Q2	atnf	Publicly Traded Stock PubliclyTradedStock	322.24
CY2022Q3	atnf	Publicly Traded Stock PubliclyTradedStock	252.7
CY2022Q4	atnf	Publicly Traded Stock PubliclyTradedStock	64.41
CY2022Q3	us-gaap	Money Market Funds At Carrying Value MoneyMarketFundsAtCarryingValue	18872850	usd
CY2022Q4	us-gaap	Money Market Funds At Carrying Value MoneyMarketFundsAtCarryingValue	14674428	usd
CY2022	us-gaap	Goodwill Impairment Loss GoodwillImpairmentLoss	33547278	usd
CY2023Q4	us-gaap	Goodwill Goodwill	0	usd
CY2022Q4	us-gaap	Goodwill Goodwill	0	usd
CY2022	atnf	Impairment Of Intangible Asset Finitelived ImpairmentOfIntangibleAssetFinitelived	3342084	usd
CY2023	us-gaap	Impaired Intangible Asset Description ImpairedIntangibleAssetDescription	This reduced the IP R&D asset balances of its CBR Pharma subsidiary and its 180 LP subsidiary to zero and $9,063,000, respectively, as of December 31, 2022.
CY2023Q3	us-gaap	Gain Loss On Sales Of Assets And Asset Impairment Charges GainLossOnSalesOfAssetsAndAssetImpairmentCharges	9063000	usd
CY2023Q3	us-gaap	Amount Of Impairment To Carrying Amount Of Regulatory Assets AmountOfImpairmentToCarryingAmountOfRegulatoryAssets	0	usd
CY2023Q3	us-gaap	Deferred Income Tax Expense Benefit DeferredIncomeTaxExpenseBenefit	2300000	usd
CY2023Q4	atnf	Consulting Fees ConsultingFees	645081	usd
CY2022Q4	atnf	Consulting Fees ConsultingFees	531829	usd
CY2023Q4	atnf	Accrued Expenses Professional Fees AccruedExpensesProfessionalFees	184846	usd
CY2022Q4	atnf	Accrued Expenses Professional Fees AccruedExpensesProfessionalFees	3945	usd
CY2023Q4	atnf	Litigation Accrual LitigationAccrual	49999	usd
CY2022Q4	atnf	Litigation Accrual LitigationAccrual	125255	usd
CY2023Q4	us-gaap	Accrued Employee Benefits Current AccruedEmployeeBenefitsCurrent	530383	usd
CY2022Q4	us-gaap	Accrued Employee Benefits Current AccruedEmployeeBenefitsCurrent	1558024	usd
CY2023Q4	atnf	Research And Development Fees ResearchAndDevelopmentFees	378683	usd
CY2022Q4	atnf	Research And Development Fees ResearchAndDevelopmentFees	22023	usd
CY2023Q4	us-gaap	Interest Payable Current InterestPayableCurrent	70923	usd
CY2022Q4	us-gaap	Interest Payable Current InterestPayableCurrent	36422	usd
CY2023Q4	us-gaap	Other Accrued Liabilities Noncurrent OtherAccruedLiabilitiesNoncurrent	9899	usd
CY2022Q4	us-gaap	Other Accrued Liabilities Noncurrent OtherAccruedLiabilitiesNoncurrent	7018	usd
CY2023Q4	us-gaap	Accrued Liabilities Current And Noncurrent AccruedLiabilitiesCurrentAndNoncurrent	1869814	usd
CY2022Q4	us-gaap	Accrued Liabilities Current And Noncurrent AccruedLiabilitiesCurrentAndNoncurrent	2284516	usd
CY2022Q4	us-gaap	Derivative Liabilities Current DerivativeLiabilitiesCurrent	75381	usd
CY2023	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	-75323	usd
CY2023Q4	us-gaap	Derivative Liabilities Current DerivativeLiabilitiesCurrent	58	usd
CY2021Q4	us-gaap	Derivative Liabilities Current DerivativeLiabilitiesCurrent	15220367	usd
CY2022	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	-15144986	usd
CY2022Q4	us-gaap	Derivative Liabilities Current DerivativeLiabilitiesCurrent	75381	usd
CY2022Q4	us-gaap	Derivative Liabilities DerivativeLiabilities	0	usd
CY2023Q4	us-gaap	Derivative Liabilities DerivativeLiabilities	0	usd
CY2023Q4	us-gaap	Loans Payable Current LoansPayableCurrent	1034124	usd
CY2022Q4	us-gaap	Loans Payable Current LoansPayableCurrent	1308516	usd
CY2023	atnf	Simple Interest Ratenoncurrent SimpleInterestRatenoncurrent	0.025	pure
CY2023	atnf	Bbls Loan Payable Issued BBLSLoanPayableIssued	32818	usd
CY2022	atnf	Bbls Loan Payable Issued BBLSLoanPayableIssued	43129	usd
CY2023Q4	us-gaap	Loans Held For Sale Maturity Date LoansHeldForSaleMaturityDate	2026-06-10
CY2023	atnf	Loans Payable Non Current Portions LoansPayableNonCurrentPortions	32818	usd
CY2022	atnf	Loans Payable Non Current Portions LoansPayableNonCurrentPortions	43129	usd
CY2023	atnf	Current Portion Of Ppp Loan CurrentPortionOfPPPLoan	-12882	usd
CY2022	atnf	Current Portion Of Ppp Loan CurrentPortionOfPPPLoan	-11940	usd
CY2023	atnf	Totalloanspayable Totalloanspayable	19936	usd
CY2022	atnf	Totalloanspayable Totalloanspayable	31189	usd
CY2020Q2	atnf	Maximum Loan Amount MaximumLoanAmount	50000	gbp
CY2023Q4	us-gaap	Interest Receivable InterestReceivable	248	gbp
CY2023Q4	us-gaap	Interest Receivable InterestReceivable	316	usd
CY2022Q4	us-gaap	Interest Receivable InterestReceivable	477	gbp
CY2022Q4	us-gaap	Interest Receivable InterestReceivable	732	usd
CY2023	us-gaap	Interest Expense Other InterestExpenseOther	549	gbp
CY2023	us-gaap	Interest Expense Other InterestExpenseOther	683	usd
CY2022	us-gaap	Interest Expense Other InterestExpenseOther	721	gbp
CY2022Q4	atnf	First Assurance Funding To Finance FirstAssuranceFundingToFinance	872034	usd
CY2022Q4	atnf	Insurance Value InsuranceValue	1060891	usd
CY2023Q4	atnf	First Assurance Funding To Finance FirstAssuranceFundingToFinance	903098	usd
CY2023Q4	atnf	Insurance Value InsuranceValue	969322	usd
CY2023	atnf	Monthly Installment Loans MonthlyInstallmentLoans	90310	usd
CY2023	us-gaap	Interest And Other Income InterestAndOtherIncome	0	usd
CY2022	us-gaap	Interest And Other Income InterestAndOtherIncome	1490	usd
CY2023Q4	us-gaap	Deposit Liabilities Accrued Interest DepositLiabilitiesAccruedInterest	70923	usd
CY2022Q4	us-gaap	Deposit Liabilities Accrued Interest DepositLiabilitiesAccruedInterest	37960	usd
CY2021Q3	us-gaap	Product Liability Contingency Loss Exposure In Excess Of Accrual Best Estimate ProductLiabilityContingencyLossExposureInExcessOfAccrualBestEstimate	11286570	usd
CY2022Q1	atnf	Debt Principal Amount DebtPrincipalAmount	371178	usd
CY2022Q1	atnf	Debt Additional Amount DebtAdditionalAmount	300000	usd
CY2023	atnf	Payments Of Full Amount Of Fees Total PaymentsOfFullAmountOfFeesTotal	714557	usd
CY2023	us-gaap	Loss Contingency Damages Sought Value LossContingencyDamagesSoughtValue	4395000	cad
CY2023	us-gaap	Loss Contingency Damages Sought Value LossContingencyDamagesSoughtValue	3317408	usd
CY2023	atnf	Additional Loss Contingency Damages Sought Value AdditionalLossContingencyDamagesSoughtValue	2721036	usd
CY2022Q3	atnf	Compensatory Damages CompensatoryDamages	2000000	usd
CY2020Q3	atnf	Remaining Amount Paid In Installment RemainingAmountPaidInInstallment	69456	usd
CY2020Q3	atnf	Remaining Amount Paid In Installment RemainingAmountPaidInInstallment	50888	gbp
CY2021Q3	atnf	Payment Of First Milestone PaymentOfFirstMilestone	97900	usd
CY2021Q3	atnf	Payment Of First Milestone PaymentOfFirstMilestone	70546	gbp
CY2023	us-gaap	Other Research And Development Expense OtherResearchAndDevelopmentExpense	74465	usd
CY2023	us-gaap	Other Research And Development Expense OtherResearchAndDevelopmentExpense	58788	gbp
CY2022	us-gaap	Other Research And Development Expense OtherResearchAndDevelopmentExpense	271931	usd
CY2022	us-gaap	Other Research And Development Expense OtherResearchAndDevelopmentExpense	223394	gbp
CY2021Q4	us-gaap	Deferred Tax Liabilities Deferred Expense Capitalized Patent Costs DeferredTaxLiabilitiesDeferredExpenseCapitalizedPatentCosts	66223	usd
CY2021Q4	us-gaap	Deferred Tax Liabilities Deferred Expense Capitalized Patent Costs DeferredTaxLiabilitiesDeferredExpenseCapitalizedPatentCosts	49207	gbp
CY2021Q4	atnf	License Fee LicenseFee	13458	usd
CY2021Q4	atnf	License Fee LicenseFee	10000	gbp
CY2021Q4	atnf	Maintenance Fee MaintenanceFee	4037	usd
CY2021Q4	atnf	Maintenance Fee MaintenanceFee	3000	gbp
CY2018Q3	atnf	Percentage Of Net Product Sales Of Royalties PercentageOfNetProductSalesOfRoyalties	0.01	pure
CY2021Q1	atnf	Trading Price TradingPrice	1140
CY2021Q1	atnf	Percentage Of Consultant Bonus PercentageOfConsultantBonus	0.50	pure
CY2021Q3	us-gaap	Other Commitments Future Minimum Payments Remainder Of Fiscal Year OtherCommitmentsFutureMinimumPaymentsRemainderOfFiscalYear	15000000	usd
CY2002Q2	atnf	Consultant Fee ConsultantFee	23000	eur
CY2002Q2	us-gaap	Accrued Exchange Fee Rebate Current AccruedExchangeFeeRebateCurrent	4000	eur
CY2002Q2	us-gaap	Management Fee Payable ManagementFeePayable	19000	eur
CY2002Q2	atnf	Accrued Amount AccruedAmount	15000000	usd
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CY2023	us-gaap	Proceeds From Issuance Of Financial Services Obligations ProceedsFromIssuanceOfFinancialServicesObligations	204405	usd
CY2021Q2	us-gaap	Restricted Stock Expense RestrictedStockExpense	50000	usd
CY2021Q4	atnf	Loan Agreement Shares LoanAgreementShares	15	shares
CY2023Q1	us-gaap	Compensating Balance Amount CompensatingBalanceAmount	10000	usd
CY2023Q1	atnf	Initial Term Of Agreement InitialTermOfAgreement	P3Y
CY2023	atnf	Services Due ServicesDue	60000	usd
CY2022	atnf	Services Due ServicesDue	10000	usd
CY2022Q1	atnf	Percentage Of Salaries Available To Paid Bonus PercentageOfSalariesAvailableToPaidBonus	0.45	pure
CY2023Q4	us-gaap	Accrued Bonuses Current And Noncurrent AccruedBonusesCurrentAndNoncurrent	482406	usd
CY2022Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Maximum Employee Subscription Rate ShareBasedCompensationArrangementByShareBasedPaymentAwardMaximumEmployeeSubscriptionRate	0.03	pure
CY2022Q2	us-gaap	Deferred Compensation Arrangement With Individual Cash Awards Granted Percentage DeferredCompensationArrangementWithIndividualCashAwardsGrantedPercentage	0.20	pure
CY2023Q4	us-gaap	Accrued Bonuses Current AccruedBonusesCurrent	254625	usd
CY2022Q4	us-gaap	Accrued Bonuses Current AccruedBonusesCurrent	139500	usd
CY2021Q4	atnf	Common Stock To Exercise Price CommonStockToExercisePrice	1501
CY2021Q4	atnf	Percentage Of Targeted Amount PercentageOfTargetedAmount	0.50	pure
CY2022Q4	us-gaap	Accrued Bonuses Current And Noncurrent AccruedBonusesCurrentAndNoncurrent	221000	usd
CY2023Q1	us-gaap	Health Care Organization Expenses Net HealthCareOrganizationExpensesNet	407135	usd
CY2019Q3	atnf	Increase Decrease In Salaries Percentage1 IncreaseDecreaseInSalariesPercentage1	0.50	pure
CY2023Q4	atnf	Increase Decrease In Salaries Percentage1 IncreaseDecreaseInSalariesPercentage1	0.50	pure
CY2022Q4	us-gaap	Share Price SharePrice	0.0001
CY2023Q4	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.0001
CY2023Q4	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	100000000	shares
CY2023Q4	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.0001
CY2022Q3	us-gaap	Sale Of Stock Number Of Shares Issued In Transaction SaleOfStockNumberOfSharesIssuedInTransaction	9211	shares
CY2022Q4	us-gaap	Warrant Exercise Price Increase WarrantExercisePriceIncrease	15.77
CY2022Q3	us-gaap	Warrant Exercise Price Increase WarrantExercisePriceIncrease	15.77
CY2023Q2	us-gaap	Warrant Exercise Price Increase WarrantExercisePriceIncrease	15.77
CY2023Q3	us-gaap	Warrant Exercise Price Increase WarrantExercisePriceIncrease	3.23
CY2023Q2	us-gaap	Sale Of Stock Number Of Shares Issued In Transaction SaleOfStockNumberOfSharesIssuedInTransaction	61615	shares
CY2023	atnf	Financing Receivable Write Off After Recovery To Average Outstanding Percentage FinancingReceivableWriteOffAfterRecoveryToAverageOutstandingPercentage	0.0999	pure
CY2023	atnf	Warrants Exercisable Years WarrantsExercisableYears	P5Y6M
CY2023Q4	us-gaap	Share Price SharePrice	27.17
CY2022Q3	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Exercise Price ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice	402.8
CY2022Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Exercise Price ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice	66.5
CY2022	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Fair Value Assumptions Expected Term1 SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1	P5Y2M12D
CY2022	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Dividend Rate ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate	0	pure
CY2022	atnf	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Discount Rate ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsDiscountRate	0.0336	pure
CY2023	atnf	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Discount Rate ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsDiscountRate	0.0336	pure
CY2023	atnf	Aggregate Difference AggregateDifference	800000	usd
CY2023Q3	us-gaap	Class Of Warrant Or Right Unissued ClassOfWarrantOrRightUnissued	207814	shares
CY2023Q3	atnf	Common Stock Warrants To Purchase CommonStockWarrantsToPurchase	242915	shares
CY2023Q3	us-gaap	Warrant Exercise Price Decrease WarrantExercisePriceDecrease	12.35
CY2023Q3	atnf	Aggregate Gross Proceeds AggregateGrossProceeds	3000000	usd
CY2023Q3	us-gaap	Class Of Warrant Or Right Exercise Price Of Warrants Or Rights1 ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1	0.0019
CY2023Q3	us-gaap	Warrant Exercise Price Decrease WarrantExercisePriceDecrease	12.35
CY2023Q3	atnf	Warrants Exercisable Years WarrantsExercisableYears	P5Y
CY2023Q3	atnf	Financing Receivable Write Off After Recovery To Average Outstanding Percentage FinancingReceivableWriteOffAfterRecoveryToAverageOutstandingPercentage	0.0499	pure
CY2023Q4	us-gaap	Class Of Warrant Or Right Outstanding ClassOfWarrantOrRightOutstanding	734262	shares
CY2023	atnf	Pre Funded Warrants PreFundedWarrants	395	usd
CY2022Q3	atnf	Common Stock Warrants To Purchase CommonStockWarrantsToPurchase	16138	shares
CY2022Q4	atnf	Common Stock Warrants To Purchase CommonStockWarrantsToPurchase	135339	shares
CY2023Q2	atnf	Common Stock Warrants To Purchase CommonStockWarrantsToPurchase	82668	shares
CY2023Q2	us-gaap	Class Of Warrant Or Right Exercise Price Of Warrants Or Rights1 ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1	33.82
CY2023Q3	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Exercise Price ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice	15.77
CY2023Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Exercise Price ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice	15.77
CY2023	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Fair Value Assumptions Expected Term1 SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1	P5Y2M4D
CY2023	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Weighted Average Volatility Rate ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate	1	pure
CY2023Q4	atnf	Purchaser Agreed To Pay PurchaserAgreedToPay	830769	usd
CY2023Q4	atnf	Unexercised Pre Funded Warrant UnexercisedPreFundedWarrant	257205	shares
CY2023Q4	atnf	Common Stock Warrants To Purchase CommonStockWarrantsToPurchase	477058	shares
CY2023Q4	us-gaap	Class Of Warrant Or Right Exercise Price Of Warrants Or Rights1 ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1	3.23
CY2022Q4	us-gaap	Shares Issued SharesIssued	135339	shares
CY2023Q2	us-gaap	Shares Issued SharesIssued	82668	shares
CY2023Q3	atnf	Common Stock Warrants To Purchase CommonStockWarrantsToPurchase	242915	shares
CY2023Q3	us-gaap	Shares Issued SharesIssued	477058	shares
CY2023	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Dividend Rate ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate	0	pure
CY2023	atnf	Additional Pre Funded Warrants Issued AdditionalPreFundedWarrantsIssued	257205	shares
CY2023	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested Number Of Shares SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares	11889	shares
CY2023	us-gaap	Proceeds From Issuance Of Shares Under Incentive And Share Based Compensation Plans Including Stock Options ProceedsFromIssuanceOfSharesUnderIncentiveAndShareBasedCompensationPlansIncludingStockOptions	89189	usd
CY2022	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested Number Of Shares SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares	739	shares
CY2022	us-gaap	Proceeds From Issuance Of Shares Under Incentive And Share Based Compensation Plans Including Stock Options ProceedsFromIssuanceOfSharesUnderIncentiveAndShareBasedCompensationPlansIncludingStockOptions	331591	usd
CY2022	us-gaap	Restricted Stock Shares Issued Net Of Shares For Tax Withholdings RestrictedStockSharesIssuedNetOfSharesForTaxWithholdings	32	shares
CY2022Q4	us-gaap	Shares Issued Price Per Share SharesIssuedPricePerShare	1539
CY2023	us-gaap	Restricted Stock Expense RestrictedStockExpense	17820	usd
CY2022	us-gaap	Restricted Stock Expense RestrictedStockExpense	26325	usd
CY2023Q4	us-gaap	Shares Issued SharesIssued	14	shares
CY2021Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Number ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber	7201	shares
CY2021Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Weighted Average Exercise Price ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice	1814.31
CY2022	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Options Outstanding Weighted Average Remaining Contractual Term2 SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2	P9Y4M28D
CY2021Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Intrinsic Value ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue	3525	usd
CY2022	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Gross ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross	1360	shares
CY2022	us-gaap	Share Based Compensation Arrangements By Share Based Payment Award Options Grants In Period Weighted Average Exercise Price ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice	516.8
CY2022Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Number ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber	8561	shares
CY2022Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Weighted Average Exercise Price ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice	1607.97
CY2022	atnf	Sharebased Compensation Shares Authorized Under Stock Option Plans Exercise Price Range Outstanding Option Weighted Average Remaining Contractual Term2 SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionWeightedAverageRemainingContractualTerm2	P8Y7M6D
CY2023	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Gross ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross	14193	shares
CY2023	us-gaap	Share Based Compensation Arrangements By Share Based Payment Award Options Grants In Period Weighted Average Exercise Price ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice	12.73
CY2023	atnf	Share Based Compensation Arrangement Weighted Average Remaining Termin Years Granted ShareBasedCompensationArrangementWeightedAverageRemainingTerminYearsGranted	P9Y
CY2023	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Forfeitures In Period ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod	4966	shares
CY2023Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Number ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber	17788	shares
CY2023Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Weighted Average Exercise Price ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice	633.95
CY2023	atnf	Sharebased Compensation Shares Authorized Under Stock Option Plans Exercise Price Range Outstanding Option Weighted Average Remaining Contractual Term2 SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionWeightedAverageRemainingContractualTerm2	P9Y
CY2023Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Exercisable Number ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber	12211	shares
CY2023Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Exercisable Weighted Average Exercise Price ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice	851.37
CY2023	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Options Exercisable Weighted Average Remaining Contractual Term1 SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1	P8Y8M12D
CY2022Q2	atnf	Purchase Of Aggregate Common Stock PurchaseOfAggregateCommonStock	298	shares
CY2022Q2	atnf	Exercise Price Per Share ExercisePricePerShare	516.8
CY2022Q2	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested In Period Fair Value1 SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1	115936	usd
CY2022Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Number Of Shares Available For Grant ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant	352	shares
CY2022Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Grant Date Intrinsic Value ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGrantDateIntrinsicValue	130000
CY2022Q2	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested Number Of Shares SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares	710	shares
CY2022Q2	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested Weighted Average Grant Date Fair Value SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue	261704
CY2022	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Risk Free Interest Rate ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate	0.0288	pure
CY2022	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Volatility Rate ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate	0.91	pure
CY2022	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Dividend Rate ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate	0	pure
CY2023Q3	us-gaap	Shares Issued SharesIssued	6312	shares
CY2023Q3	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested In Period Fair Value1 SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1	62440	usd
CY2023Q3	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Weighted Average Grant Date Fair Value ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue	22928
CY2023	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Risk Free Interest Rate ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate	0.0418	pure
CY2023	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Volatility Rate ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate	1	pure
CY2023	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Dividend Rate ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate	0	pure
CY2023	us-gaap	Dividends Share Based Compensation DividendsShareBasedCompensation	2176314	usd
CY2022	us-gaap	Dividends Share Based Compensation DividendsShareBasedCompensation	2607501	usd
CY2023	us-gaap	Unrecognized Tax Benefits Interest On Income Taxes Expense UnrecognizedTaxBenefitsInterestOnIncomeTaxesExpense	491363	usd
CY2023	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested And Expected To Vest Exercisable Weighted Average Remaining Contractual Term1 SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1	P1Y18D
CY2023Q4	atnf	Percentage Of Other Than Public Offerings PercentageOfOtherThanPublicOfferings	0.20	pure
CY2023Q4	atnf	Aggregate Share Of Common Stock AggregateShareOfCommonStock	35102	shares
CY2023	atnf	Warrants Purchase WarrantsPurchase	207814	shares
CY2023Q4	atnf	Common Stock Warrants To Purchase CommonStockWarrantsToPurchase	242915	shares
CY2023Q4	us-gaap	Retained Earnings Appropriated RetainedEarningsAppropriated	-149327	usd
CY2023	us-gaap	Income Loss From Continuing Operations Before Income Taxes Domestic IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic	-20025289	usd
CY2022	us-gaap	Income Loss From Continuing Operations Before Income Taxes Domestic IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic	-37727021	usd
CY2023	us-gaap	Income Loss From Continuing Operations Before Income Taxes Foreign IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign	-2259237	usd
CY2022	us-gaap	Income Loss From Continuing Operations Before Income Taxes Foreign IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign	-1941987	usd
CY2023	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-22284526	usd
CY2022	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	-39669008	usd
CY2023	us-gaap	Deferred Federal Income Tax Expense Benefit DeferredFederalIncomeTaxExpenseBenefit	4004891	usd
CY2022	us-gaap	Deferred Federal Income Tax Expense Benefit DeferredFederalIncomeTaxExpenseBenefit	4057936	usd
CY2023	us-gaap	Deferred State And Local Income Tax Expense Benefit DeferredStateAndLocalIncomeTaxExpenseBenefit	1399496	usd
CY2022	us-gaap	Deferred State And Local Income Tax Expense Benefit DeferredStateAndLocalIncomeTaxExpenseBenefit	1343123	usd
CY2023	us-gaap	Deferred Foreign Income Tax Expense Benefit DeferredForeignIncomeTaxExpenseBenefit	591583	usd
CY2022	us-gaap	Deferred Foreign Income Tax Expense Benefit DeferredForeignIncomeTaxExpenseBenefit	353038	usd
CY2023Q4	us-gaap	Deferred Costs And Other Assets DeferredCostsAndOtherAssets	5995970	usd
CY2022Q4	us-gaap	Deferred Costs And Other Assets DeferredCostsAndOtherAssets	5754097	usd
CY2023	us-gaap	Valuation Allowance Deferred Tax Asset Change In Amount ValuationAllowanceDeferredTaxAssetChangeInAmount	3646556	usd
CY2022	us-gaap	Valuation Allowance Deferred Tax Asset Change In Amount ValuationAllowanceDeferredTaxAssetChangeInAmount	4811348	usd
CY2023	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	-2349414	usd
CY2022	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	-942749	usd
CY2023	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.21	pure
CY2022	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.21	pure
CY2023	us-gaap	Effective Income Tax Rate Reconciliation Tax Credits Foreign EffectiveIncomeTaxRateReconciliationTaxCreditsForeign	-0.002	pure
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Tax Credits Foreign EffectiveIncomeTaxRateReconciliationTaxCreditsForeign	-0.001	pure
CY2023	us-gaap	Effective Income Tax Rate Reconciliation State And Local Income Taxes EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes	0.063	pure
CY2022	us-gaap	Effective Income Tax Rate Reconciliation State And Local Income Taxes EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes	0.066	pure
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Nondeductible Expense Impairment Losses EffectiveIncomeTaxRateReconciliationNondeductibleExpenseImpairmentLosses	-0.237	pure
CY2023	us-gaap	Effective Income Tax Rate Reconciliation Other Reconciling Items Percent EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent	0.004	pure
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Other Reconciling Items Percent EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent	0.107	pure
CY2023	us-gaap	Effective Income Tax Rate Reconciliation Tax Contingencies Other EffectiveIncomeTaxRateReconciliationTaxContingenciesOther	-0.005	pure
CY2023	us-gaap	Effective Income Tax Rate Reconciliation Change In Deferred Tax Assets Valuation Allowance EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance	-0.164	pure
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Change In Deferred Tax Assets Valuation Allowance EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance	-0.121	pure
CY2023	us-gaap	Effective Income Tax Rate Reconciliation Deductions EffectiveIncomeTaxRateReconciliationDeductions	0.106	pure
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Deductions EffectiveIncomeTaxRateReconciliationDeductions	0.024	pure
CY2023	atnf	Deferred Tax Assets Beginning Ending DeferredTaxAssetsBeginningEnding	-18662971	usd
CY2023Q4	us-gaap	Deferred Tax Assets Operating Loss Carryforwards DeferredTaxAssetsOperatingLossCarryforwards	16460534	usd
CY2022Q4	us-gaap	Deferred Tax Assets Operating Loss Carryforwards DeferredTaxAssetsOperatingLossCarryforwards	13399384	usd
CY2023	atnf	Deferred Tax Assets Amortization DeferredTaxAssetsAmortization	318546	usd
CY2022	atnf	Deferred Tax Assets Amortization DeferredTaxAssetsAmortization	165476	usd
CY2023	atnf	Deferred Tax Assets Accrued Compensation Not Currently Deductible DeferredTaxAssetsAccruedCompensationNotCurrentlyDeductible	75638	usd
CY2022	atnf	Deferred Tax Assets Accrued Compensation Not Currently Deductible DeferredTaxAssetsAccruedCompensationNotCurrentlyDeductible	343787	usd
CY2023Q4	us-gaap	Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Share Based Compensation Cost DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost	2126581	usd
CY2022Q4	us-gaap	Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Share Based Compensation Cost DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost	1588866	usd
CY2023Q4	atnf	Accrued Interests AccruedInterests	150502	usd
CY2022Q4	atnf	Accrued Interests AccruedInterests	150502	usd
CY2023Q4	us-gaap	Deferred Tax Assets Tax Deferred Expense Reserves And Accruals Allowance For Doubtful Accounts DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts	162770	usd
CY2023Q4	atnf	Organizational Costs Deferred For Tax Purposes OrganizationalCostsDeferredForTaxPurposes	8125	usd
CY2022Q4	atnf	Organizational Costs Deferred For Tax Purposes OrganizationalCostsDeferredForTaxPurposes	8125	usd
CY2023Q4	us-gaap	Deferred Tax Assets Gross DeferredTaxAssetsGross	19302696	usd
CY2022Q4	us-gaap	Deferred Tax Assets Gross DeferredTaxAssetsGross	15656140	usd
CY2023Q4	us-gaap	Deferred Tax Liabilities Deferred Expense DeferredTaxLiabilitiesDeferredExpense	351791	usd
CY2022Q4	us-gaap	Deferred Tax Liabilities Deferred Expense DeferredTaxLiabilitiesDeferredExpense	368587	usd
CY2022Q4	us-gaap	Deferred Tax Liabilities Deferred Expense Capitalized Research And Development Costs DeferredTaxLiabilitiesDeferredExpenseCapitalizedResearchAndDevelopmentCosts	2332618	usd
CY2023Q4	us-gaap	Deferred Tax Liabilities Other DeferredTaxLiabilitiesOther	639726	usd
CY2022Q4	us-gaap	Deferred Tax Liabilities Other DeferredTaxLiabilitiesOther	555880	usd
CY2023Q4	us-gaap	Deferred Income Tax Liabilities DeferredIncomeTaxLiabilities	991517	usd
CY2022Q4	us-gaap	Deferred Income Tax Liabilities DeferredIncomeTaxLiabilities	3257085	usd
CY2023Q4	us-gaap	Deferred Tax Assets Liabilities Net DeferredTaxAssetsLiabilitiesNet	18311179	usd
CY2022Q4	us-gaap	Deferred Tax Assets Liabilities Net DeferredTaxAssetsLiabilitiesNet	12399055	usd
CY2023Q4	us-gaap	Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance	18662970	usd
CY2022Q4	us-gaap	Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance	15016414	usd
CY2023Q4	us-gaap	Deferred Tax Liabilities DeferredTaxLiabilities	351791	usd
CY2022Q4	us-gaap	Deferred Tax Liabilities DeferredTaxLiabilities	2617359	usd
CY2023	atnf	Deferred Tax Assets Beginning DeferredTaxAssetsBeginning	-15016414	usd
CY2022	atnf	Deferred Tax Assets Beginning DeferredTaxAssetsBeginning	-9072118	usd
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CY2022	atnf	Change In Valuation Pursuant To The Tax Provision ChangeInValuationPursuantToTheTaxProvision	4811348	usd
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Files In Submission

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$ATNF
180 Life Sciences Corp. Stock $atnf

2024 Q1 Form 10-K Financial Statement

#000121390024025262 Filed on March 25, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ATNF 180 Life Sciences Corp. Stock $atnf

2024 Q1 Form 10-K Financial Statement

#000121390024025262 Filed on March 25, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ATNF
180 Life Sciences Corp. Stock $atnf