v3.26.1
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2025
Income Taxes  
Schedule of income tax expense

As of December 31,

  ​ ​ ​

2025

  ​ ​ ​

2024

Current:

  ​

  ​

Federal

$

$

State

 

825

 

800

Foreign

 

 

Total

 

825

 

800

Schedule of federal statutory income tax rate

  ​ ​ ​

2025

  ​ ​ ​

2024

  ​ ​ ​

Federal taxes at statutory rate

 

21.00

%  

21.00

%  

State and local taxes, net of federal benefit

 

0.00

%  

4.98

%  

Change in Fair Value of SAFE Notes and other nondeductible/nontaxable items

 

(13.76)

%  

(6.00)

%  

Changes in valuation allowance

(7.36)

%  

(22.26)

%  

Tax credits

0.12

%  

0.00

%  

Deferred true-up

0.00

%  

2.28

%  

Effective income tax rate

 

0.00

%  

0.00

%  

Schedule of deferred tax assets and liabilities

As of December 31,

  ​ ​ ​

2025

  ​ ​ ​

2024

Deferred tax assets:

Net operating losses

$

3,005,295

$

617,819

Stock-based compensation

 

2,786,419

 

458,061

Capitalized R&D expenses

 

1,378,270

 

208,112

Start-up costs

10,435

11,208

Property and equipment

38

Credits

71,006

Total deferred tax assets

 

7,251,425

 

1,295,238

Valuation allowance

 

(7,251,124)

 

(1,295,238)

Deferred income tax assets, net

$

301

$

Deferred tax liabilities:

 

  ​

 

  ​

Property and equipment

(301)

Net deferred tax asset/(liability)

$

$