v3.26.1
Stockholders' Equity
3 Months Ended
Mar. 31, 2026
Equity [Abstract]  
Stockholders' Equity

7. Stockholders’ equity

 

Securities purchase agreements

On January 29, 2026, the Company entered into a securities purchase agreement with certain accredited investors for the private placement sale of 2,522,727 shares of the Company’s common stock, par value $0.0001 per share, at a purchase price of $4.40 per share (the “January 2026 Offering”). The January 2026 Offering closed on January 30, 2026 and gross proceeds to the Company were approximately $11.1 million, before deducting offering expenses payable by the Company. No broker, placement agent or investment banker was engaged in the transaction.

 

Common stock warrants

 

During its evaluation of equity classification for the Company's common stock warrants, the Company considered the conditions as prescribed within ASC 815-40, Derivatives and Hedging, Contracts in an Entity’s own Equity. The conditions within ASC 815-40 are not subject to a probability assessment. The warrants do not fall under the liability criteria within ASC 480 Distinguishing Liabilities from Equity as they are not puttable and do not represent an instrument that has a redeemable underlying security. The warrants do meet the definition of a derivative instrument under ASC 815, but are eligible for the scope exception as they are indexed to the Company’s own stock and would be classified in permanent equity if freestanding. No warrants were granted during the three months ended March 31, 2026.

 

 

As of March 31, 2026, the Company had the following warrants outstanding to acquire shares of its common stock (unaudited):

 

Warrant Type

 

Exercise price per share

 

 

Expiration date

 

Balance December 31, 2025

 

 

Balance March 31, 2026

 

Common stock warrants issued to underwriters as compensation for IPO

 

$

6.25

 

 

December 2026

 

 

131,703

 

 

 

131,703

 

Common stock warrants issued to placement agent as part of the convertible promissory notes conversion

 

$

6.00

 

 

January 2028

 

 

181,174

 

 

 

181,174

 

Common stock warrants issued as compensation for the 2023 Private Placement

 

$

7.58

 

 

December 2027

 

 

259,383

 

 

 

259,383

 

Common stock warrants issued as compensation for the October 2024 Private Placement

 

$

7.00

 

 

November 2029

 

 

150,000

 

 

 

150,000

 

Common stock warrants issued as compensation for the October 2025 Offering

 

$

5.50

 

 

October 2030

 

 

100,000

 

 

 

100,000

 

 

 

 

 

 

 

 

 

822,260

 

 

 

822,260