v3.26.1
Organization and Summary of Significant Accounting Policies (Tables)
3 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
Schedule of Accounts Receivable

Accounts receivable consists of the following:

 

   March 31, 2026   December 31, 2025 
   (Unaudited)   (Audited) 
Billed receivable  $538,634   $487,741 
Unbilled receivable   457,830    602,556 
Accounts receivable  $996,464   $1,090,297 
Schedule of Accounts Payable

Accounts payable consist of the following:

 

   March 31, 2026   December 31, 2025 
   (Unaudited)   (Audited) 
Research and development expenses  $752,682   $627,063 
Legal and professional expenses   232,172    133,724 
Other   75,238    91,237 
Accounts payable  $1,060,092   $852,024 
Schedule of Accrued Expenses

Accrued expenses consist of the following:

 

   March 31, 2026   December 31, 2025 
   (Unaudited)   (Audited) 
Research and development expenses  $428,252   $493,992 
Employee wages and benefits   237,168    395,459 
Legal expenses   205,000    78,523 
Other   21,000     
Accrued expenses  $891,420   $967,974 
Schedule of Research and Development Costs

Research and development costs consist of personnel-related costs, facilities, research-related overhead, services from independent contract research organizations, and other external costs. Research and development costs, for the three months ended March 31, 2026 and 2025 were as follows:

 

   2026   2025 
   Three Months Ended March 31, 
   2026   2025 
   (Unaudited)   (Unaudited) 
Outside contracted services  $342,721   $356,256 
Personnel related costs   114,035    121,716 
Facilities, overhead and other   19,313    17,007 
Research and development costs  $476,069   $494,979