v3.26.1
INCOME TAXES - Schedule of Significant Components of the Company's Deferred Tax Assets (Details) - USD ($)
Dec. 31, 2025
Dec. 31, 2024
Deferred tax assets:    
Net operating loss $ 50,390,000 $ 20,906,000
Capitalized R&D 27,657,000 29,548,000
Stock compensation 4,179,000 3,171,000
R&D credit 992,000 1,215,000
Intangible assets 622,000 443,000
Accruals and other temporary differences 1,796,000 1,395,000
Gross deferred tax assets 85,636,000 56,678,000
Valuation allowance (85,473,000) (56,405,000)
Total deferred tax assets 163,000 273,000
Deferred tax liabilities:    
Embedded debt derivative liabilities (128,000) (208,000)
Other (35,000) (65,000)
Total deferred tax liabilities (163,000) (273,000)
Net deferred tax assets $ 0 $ 0