Note 3

Prepaid Expenses and Other Current Assets:

The Company’s prepaid expenses and other current assets consisted of the following as of December 31, 2024, and 2023:

During the period ended December 31, 2024, the Company provided working capital advances totaling $400,000 to Kadimastem, a third party with which the Company is engaged in merger negotiations. These funds were provided to support Kadimastem’s ongoing operations and are recorded as Other Receivable on the balance sheet. The funds are repayable on demand or upon termination of the merger discussions. If the merger is completed, the advances will be eliminated in consolidation. The Company’s ability to recover these funds is dependent on the outcome of the merger transaction. As of December 31, 2024, no allowance for uncollectibility has been recorded, as management believes the amounts are recoverable.