v3.26.1
Segment Information
 3 Months Ended
Mar. 31, 2026
Segment Information [Abstract]  
Segment Information

Note 10 – Segment Information

 

The Company conducts its business as a single operating and reportable segment based on its organizational and management structure and the manner in which the Chief Operating Decision Maker (“CODM”) reviews financial information to allocate resources and access performance, consistent with the Company’s segment reporting policy described in Note 2. The accounting policies of the Company’s single operating segment are the same as those described in Note 2. The key measure of segment profitability used by the CODM to allocate resources and assess performance is net income (loss), as reported on the unaudited condensed consolidated statements of operations. The following table presents the significant expense categories of the Company’s single operating segment for the periods presented.

 

   For the three months ended
March 31,		 
   2026   2025 
   (Unaudited)   (Unaudited) 
Operating expenses:        
Clinical trial related service fee to related party (Note 5)  $1,375,000   $1,375,000 
Consulting fee   15,000    25,000 
Stock-based compensation (Note 8)   146,714    159,095 
Salary expense   128,764    129,711 
Professional fee   398,133    285,090 
Insurance expense   79,339    81,057 
Other general and administrative fee   149,114    49,345 
Loss before income tax   2,292,064    2,104,298 
           
Income tax expense   
-
    13 
Net loss  $2,292,064   $2,104,311