Accrued Expenses and Other Current Liabilities

3 Months Ended

Mar. 31, 2026

Accrued Expenses and Other Current Liabilities [Abstract]

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

8. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consisted of the following as of the periods indicated:

		March 31,				December 31,
		2026				2025
Accrued research and development expense⁽¹⁾		$	1,741,083			$	1,754,083
Accrued directors and officers (owners) compensation			1,358,037				1,358,293
Cash portion of the Lind Note repayments			500,000				492,376
Accrued compensation and employee benefits			31,391				86,744
Others			523,853				470,133
Total		$	4,154,364			$	4,161,629

(1)

Accrued research and development expense represents the amount due to outside contracted services for manufacturing and process development.