v3.26.1
PREPAID EXPENSES
 3 Months Ended
Mar. 31, 2026
GNQ INSILICO INC [Member]  
Restructuring Cost and Reserve [Line Items]  
PREPAID EXPENSES

 

7.Prepaid Expenses

PREPAID EXPENSES

Prepaid expenses comprise of the following:

 

   March 31,
2026		   December 31,
2025		 
Current          
Software subscription  $10,875   $- 
Total current  $10,875   $- 
           
Non-current          
Payroll tax deposit  $20,000   $- 
Total non-current  $20,000   $- 

 

 

The software subscription balance represents the unamortized portion of a prepaid annual subscription commencing January 1, 2026. The subscription is amortized on a straight-line basis over the twelve-month term, with $3,625 recognized in operating expenses during the three months ended March 31, 2026 (March 31, 2025: nil).

 

The payroll tax deposit represents funds held on deposit with the Company’s payroll services provider to facilitate payroll tax remittance services. This deposit is non-interest bearing and is expected to be held for the duration of the service arrangement, which has no fixed end date. Accordingly, this amount has been classified as a long-term asset.