v3.25.4
SCHEDULE OF NET DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Deferred Tax Assets:    
Net operating loss carryforwards $ 18,004,100 $ 14,311,000
Stock-based compensation 8,695,100 15,788,000
Research and development costs 2,694,200 1,676,000
Research and development credits 330,000 330,000
Right-of-use assets 25,000
Other 600 4,000
Total Deferred Tax Assets 29,724,000 32,134,000
Deferred Tax Liabilities:    
Depreciation (153,200) (122,000)
Intangible assets (41,700) (47,000)
Lease liability (39,000)
Other (95,000) (86,000)
Total Deferred Tax Liabilities (289,900) (294,000)
Net Deferred Tax Asset 29,434,100 31,840,000
Less: valuation allowance (29,434,100) (31,840,000)
Deferred Tax Asset, Net of Valuation Allowance
Change in valuation allowance $ 2,405,900 $ (4,064,000)