v3.26.1
ASSETS ACQUISITION (Tables)
12 Months Ended
Dec. 31, 2025
Asset Acquisition [Abstract]  
Schedule of Estimated Fair Values of the Assets Acquired and Liabilities Assumed The following is the total consideration transferred and allocation of the purchase consideration for the acquisition based on the relative fair value of the net assets acquired by the Company.

 

Equity consideration

$

4,302,000

 

Settlement of pre-existing loan

 

577,000

 

Settlement of Legacy Decoy Debt

 

649,555

 

Transaction costs

 

1,059,249

 

Total Consideration

$

6,587,804

 

 

 

 

Assets acquired

 

 

   Cash, cash equivalents and restricted cash

 

2,970,690

 

   Prepaid expenses and other current assets

 

141,818

 

   Fixed assets, net

 

43,286

 

   In-process research and development assets

 

8,517,966

 

Total assets acquired

$

11,673,760

 

Liabilities assumed

 

 

   Accounts payable

 

(1,055,780

)

   Accrued expenses

 

(655,926

)

   Deferred grant revenue

 

(3,225,581

)

   Notes payable, related party

 

(139,823

)

   Other liability

 

(8,846

)

Total liabilities assumed

$

(5,085,956

)

Net assets acquired

$

6,587,804