v3.26.1
Fair Value Measurements
12 Months Ended
Dec. 31, 2025
Fair Value Disclosures [Abstract]  
Fair Value Measurements

3. Fair value measurements

The Company utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible. The Company determines fair value based on assumptions that market participants would use in pricing an asset or liability in the principal or most advantageous market. When considering market participant assumptions in fair value measurements, the following fair value hierarchy distinguishes between observable and unobservable inputs, which are categorized in one of the following levels:

Level 1 Inputs: Unadjusted quoted prices in active markets for identical assets or liabilities accessible to the reporting entity at the measurement date.
Level 2 Inputs: Other than quoted prices included in Level 1 inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the asset or liability.
Level 3 Inputs: Unobservable inputs for the asset or liability used to measure fair value to the extent that observable inputs are not available, thereby allowing for situations in which there is little, if any, market activity for the asset or liability at the measurement date.

 

In accordance with the fair value hierarchy described above, the following table sets forth the Company’s assets and liabilities

measured at fair value on a recurring basis:

 

December 31, 2025

 

 

 

 

 

 

 

 

 

 

 

Note
Reference

 

Input Level

 

Fair Value

 

 

Carrying
Value

 

Assets:

 

 

 

 

 

 

 

 

 

 

Cash and cash equivalents (money market funds)

 

 

 

Level 1

 

$

46,822,786

 

 

$

46,822,786

 

 

 

 

 

 

 

 

 

 

 

 

December 31, 2024

 

 

 

 

 

 

 

 

 

 

 

Note
Reference

 

Input Level

 

Fair Value

 

 

Carrying
Value

 

Assets:

 

 

 

 

 

 

 

 

 

 

Cash and cash equivalents (money market funds)

 

 

 

Level 1

 

$

38,339,762

 

 

$

38,339,762