| Balance Sheet Details |
3.
Balance Sheet Details
The
following provides certain balance sheet details:
Schedule
of Balance Sheet Details
| | |
March 31, | | |
December 31, | |
| | |
2026 | | |
2025 | |
| Inventory: | |
| | | |
| | |
| Raw materials | |
$ | 93,091 | | |
$ | - | |
| Total inventory | |
$ | 93,091 | | |
$ | - | |
| | |
| | | |
| | |
| Prepaid expenses and other current assets: | |
| | | |
| | |
| Prepaid insurance | |
$ | 153,007 | | |
$ | 255,272 | |
| Prepaid research and development costs | |
| 24,167 | | |
| 2,741 | |
| Prepaid marketing expenses | |
| 52,600 | | |
| 30,000 | |
| Prepaid annual subscriptions | |
| 102,134 | | |
| 42,571 | |
| Prepaid other | |
| 21,732 | | |
| 11,264 | |
| Deposit for inventory manufacturing | |
| 31,559 | | |
| - | |
| Deposit for property, plant and equipment | |
| 42,080 | | |
| - | |
| Total prepaid expenses and other current assets | |
$ | 427,279 | | |
$ | 341,848 | |
| | |
| | | |
| | |
| Accrued and other current liabilities: | |
| | | |
| | |
| Accrued compensation and benefits | |
$ | 284,781 | | |
$ | 979,453 | |
| Accrued legal fees | |
| 108,103 | | |
| - | |
| Accrued consulting fees | |
| 290,533 | | |
| 199,750 | |
| Accrued other | |
| 50,901 | | |
| 432 | |
| Total accrued and other current liabilities | |
$ | 734,318 | | |
$ | 1,179,635 | |
|