v3.26.1
Summary of Significant Accounting Policies (Tables)
6 Months Ended 12 Months Ended
Nov. 30, 2025
Dec. 31, 2025
May 31, 2025
Summary of Significant Accounting Policies [Line Items]      
Schedule of Fair Value Hierarchy of the Group’s Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis  

The following tables represent the fair value hierarchy of the Group’s financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2025 and there is no such financial liabilities measured at fair value on a recurring basis as of December 31, 2024.

 

As of December 31, 2025

   

Fair Value Measurement at the Reporting Date using

   

Quoted price
in active
markets for
identical
assets
Level 1

 

Significant
other
observable
inputs
Level 2

 

Significant
unobservable
inputs
Level 3

 

Total

Financial liabilities:

 

 

   

 

   

 

   

 

 

Warrant liabilities

 

 

 

 

 

 

306,000

 

 

306,000

Total

 

$

 

$

 

$

306,000

 

$

306,000

 
Schedule of Estimated Useful Lives  

Depreciation of property and equipment is provided using the straight-line method over their estimated useful lives:

Computer equipment

 

3 years

Furniture, fixture, and office and medical equipment

 

5 years

Leasehold improvements

 

Shorter of the remaining lease terms or 5 years

Laboratory equipment

 

5 years

Motor vehicle

 

5 years

 
DiamiR Biosciences Corp. [Member]      
Summary of Significant Accounting Policies [Line Items]      
Schedule of Contract Assets and Deferred Revenues

Contract assets and deferred revenues related to contracts with customers consist of the following as of November 30, 2025 and May 31, 2025:

 


Contract assets

 

Contract
liabilities
Deferred
revenue

   

Contract
costs

 

Unbilled
revenue

 

Total

 

May 31, 2024

 

$

 

$

 

$

 

$

Net change due to billings

 

 

 

 

 

 

 

 

43,982

Revenue recognized

 

 

 

 

 

 

 

 

May 31, 2025

 

 

 

 

 

 

 

 

43,982

Net change due to billings

 

 

 

 

86,373

 

 

86,373

 

 

Revenue recognized

 

 

 

 

86,373

 

 

86,373

 

 

43,982

November 30, 2025

 

$

 

$

 

$

 

$

 

Contract assets and deferred revenues related to contracts with customers consist of the following as of May 31, 2025 and May 31, 2024:

 

Contract assets

 

Contract liability

Contract
costs

 

Unbilled
revenue

 

Total

 

Deferred
revenue

May 31, 2023

 

$

 

$

 

$

 

$

Net change due to billings

 

 

 

 

 

 

 

 

Revenue recognized

 

 

 

 

 

 

 

 

May 31, 2024

 

 

 

 

 

 

 

 

Net change due to billings

 

 

 

 

 

 

 

 

43,982

Revenue recognized

 

 

 

 

 

 

 

 

May 31, 2025

 

$

 

$

 

$

 

$

43,982