v3.26.1
Other Current Liabilities
3 Months Ended
Mar. 31, 2026
Other Current Liabilities  
Other Current Liabilities

9. Other Current Liabilities

Other current liabilities consisted of the following:

March 31, 

December 31, 

  ​ ​ ​

2026

  ​ ​ ​

2025

Payable for social security and withholding taxes

$

287,469

$

167,893

Accrued payroll

 

523,403

 

1,192,479

Accrued research and development

 

574,244

 

518,856

Accrued professional fees

660,335

370,662

Accrued other

41,178

13,645

Tax provision

66,674

43,089

Total other current liabilities

$

2,153,304

$

2,306,624

Accrued payroll refers to accruals for year-end bonuses, accrued vacation, overtime and other payroll-related accruals.

Tax provision refers to a tax payable due to the Spanish tax authorities related to taxable income generated in Spain.