v3.26.1
Income Taxes - Schedule of Company’s Deferred Tax Assets (Details) - USD ($)
Dec. 31, 2025
Dec. 31, 2024
Deferred tax assets:    
Research and development tax credits $ 262,178 $ 239,000
Lease liabilities 65,554  
Net operating losses 3,310,890  
Other 1,367,374  
Total deferred tax assets 5,005,996  
Deferred tax liabilities:    
Right of use asset (60,330)  
Total deferred tax liabilities (60,330)  
Accrual to cash adjustment   729,287
Charitable contributions   1,618
Change in fair value of SAFE agreements   3,106,508
R&D expenditures   359,433
R&D tax credit carryovers   239,142
Right-of-use asset   (65,999)
Lease liability   56,893
Stock options   55,481
Federal net operating loss carryforwards   304,628
Foreign net operating loss carryforwards   10,338
State net operating loss carryforwards   7,028
Valuation allowance (4,945,666) (4,804,357)
Net deferred tax assets