Note 7 – Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consisted of the following: | | | | | | | | | March 31, | | December 31, | | | 2026 | | 2025 | Accrued dividend | | $ | 815,297 | | $ | 792,616 | Accrued professional services | | | 299,305 | | | 157,770 | Accrued compensation expense | | | 278,455 | | | 190,709 | Outstanding derivative liability | | | 215,606 | | | — | Accrued franchise tax | | | 50,000 | | | 193,052 | Accrued foreign tax | | | 100,000 | | | 100,000 | Other accrued expenses | | | 311,518 | | | 186,959 | Accrued rework of clinical supply returns | | | — | | | 250,000 | Total accrued expenses and other current liabilities | | $ | 2,070,181 | | $ | 1,871,106 |
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