SHARE-BASED COMPENSATION (Tables)

3 Months Ended

Mar. 31, 2026

Schedule of Share-Based Compensation Expenses

The following is a summary of share-based compensation expenses reported in the consolidated condensed statements of operations and comprehensive loss for the three months ended March 31, 2026 and 2025:

	For the Three Months Ended March 31,
	2026		2025
Research and Development	$	460	$	-
General and Administrative Expenses		123,642		186,763
Total Share-Based Compensation Expense Included in Operating Expenses	$	124,102	$	186,763

Schedule of Fair Value of Options Granted

The following table summarizes the significant assumptions used in determining the fair value of options granted during the three months ended March 31, 2026 and 2025:

	For the Three Months Ended March 31,
	2026		2025
Weighted-average grant date fair value	$	N/A	$	18.20
Risk-free interest rate		N/A		4.36%
Expected volatility		N/A		90.00
Expected term (years)		N/A		4.50
Expected dividend yield		N/A		0.00%