v3.26.1
Significant Accounting Policies (Tables)
 3 Months Ended
Mar. 31, 2026
Significant Accounting Policies [Abstract]  
Schedule of Potential Common Stock Outstanding

As of March 31, 2026 and December 31, 2025, the Company had the following potential Common Stock outstanding which were not included in the calculation of diluted net loss per Common Stock because inclusion thereof would be anti-dilutive:

 

   As of
March 31,
2026		   As of
December 31,
2025		 
   (Unaudited)     
Public warrant   2,214,993    2,214,993 
Pre-funded warrant   369,000    
-
 
Common stock warrant   7,594,935    
-
 
Stock options granted   3,600,000    3,600,000 
Total   13,778,928    5,814,993 
Schedule of Financial Asset and Liability at Fair Value on a Recurring Basis

The following table sets forth by level within the fair value hierarchy our financial asset and liability that were accounted for at fair value on a recurring basis as of March 31, 2026 and December 31, 2025:

 

   Carrying
Value at
March 31,
2026		   Fair Value Measurement at March 31, 2026 
   (Unaudited)   Level 1   Level 2   Level 3 
Derivative liabilities (True-Up Shares, Note 7)  $465,132   $
-
   $
    -
   $465,132 

 

   Carrying
Value at
December 31,		   Fair Value Measurement at December 31, 2025 
   2025   Level 1   Level 2   Level 3 
Derivative liabilities (True-Up Shares, Note 7)  $356,505   $
-
   $
     -
   $356,505 
Schedule of Financial Liability Measured at Fair Value

The following is a reconciliation of the beginning and ending balance of the financial liability measured at fair value on a recurring basis for the year ended December 31, 2025, and for the three months ended March 31, 2026:

 

   Derivative
Liabilities		 
Initial fair value of derivative liabilities attributable to True-Up shares feature embedded in the Private Placement  $318,316 
Change in fair value of derivative liabilities   38,189 
Ending balance as of December 31, 2025   356,505 
Change in fair value of derivative liabilities   108,627 
Ending balance as of March 31, 2026 (Unaudited)  $465,132