v3.26.1
RELATED PARTY TRANSACTIONS
3 Months Ended
Mar. 31, 2026
RELATED PARTY TRANSACTIONS  
RELATED PARTY TRANSACTIONS

NOTE 11 - RELATED PARTY TRANSACTIONS

Due to Officers/Founders:

Due to the limited funding of Quoin Inc. prior to the consummation of the Merger, the compensation, including salary, office and car allowances and other benefits, due to Dr. Myers and Ms. Carter under their respective employment agreements, as well as reimbursement of expenses and other amounts paid by Dr. Myers and Ms. Carter to third parties on behalf of Quoin Inc., were not paid by Quoin Inc. to Dr. Myers and Ms. Carter, and were accrued as indebtedness to Dr. Myers and Ms. Carter. Following the closing of the Merger, Quoin Inc. began making payments of $25,000 per month to each of Dr. Myers and Ms. Carter to repay the above-described non-interest-bearing indebtedness. The Company repaid $75,000 and $75,000 of such indebtedness to Dr. Myers and $75,000 and $75,000 to Ms. Carter in the three months ended March 31, 2026 and 2025, respectively. As of March 31, 2026, approximately $1.3 million and $0.9 million of such indebtedness was outstanding to Dr. Myers and Ms. Carter, respectively.

Amounts due to officers at March 31, 2026 and December 31, 2025 consisted of the following:

  ​ ​ ​

March 31, 

  ​ ​ ​

December 31, 

2026

2025

Salaries and other compensation

$

2,173,733

 

$

2,323,733

Less: Short-term portion

 

(600,000)

 

(600,000)

Long-term portion

$

1,573,733

$

1,723,733

Interest Payable:

See Note 4 for interest payable on the 2020 Notes.