v3.26.1
Note 3 - Balance Sheet Components
6 Months Ended
Jun. 30, 2026
Notes to Financial Statements  
Supplemental Balance Sheet Disclosures [Text Block]

3.

Balance Sheet Components

 

Prepaid Expenses and Other Current Assets – Prepaid expenses and other current assets consist of the following:

   

June 30,

2026

   

December 31,

2025

 

Prepaid clinical trial costs

  $ 832,889     $ 1,197,679  

Prepaid insurance premiums

    112,681       165,067  

Prepaid rent

    25,974       16,000  

Prepaid contract manufacturing costs

    -       783,321  

Other prepaid expenses

    60,333       66,843  

Total prepaid expenses and other current assets

  $ 1,031,877     $ 2,228,910  

 

Property and Equipment – Property and equipment consist of the following:

   

June 30,

2026

   

December 31,

2025

 

Equipment and furnishings

  $ 512,437     $ 512,437  

Accumulated depreciation and amortization

    (427,759 )     (403,607 )

Total property and equipment, net

  $ 84,678     $ 108,830  

 

Other Assets – Other assets consist of the following:

   

June 30,

2026

   

December 31,

2025

 

Prepaid technology license fees

  $ 50,000     $ 50,000  

Deposits

    19,947       36,947  

Total other assets

  $ 69,947     $ 86,947  

 

Accrued Expenses – Accrued expenses consist of the following:

   

June 30,

2026

   

December 31,

2025

 

Payroll-related liabilities

  $ 237,835     $ 181,584  

Accrued clinical trial costs

    393,835       587,303  

Other accrued expenses

    93,000       113,929  

Total accrued expenses

  $ 724,670     $ 882,816