v3.26.1
SHARE-BASED COMPENSATION (Tables) - GNQ INSILICO INC [Member]
3 Months Ended 12 Months Ended
Mar. 31, 2026
Dec. 31, 2025
Restructuring Cost and Reserve [Line Items]    
SCHEDULE OF SHARE-BASED COMPENSATION

The components of share-based compensation are as follows:

 SCHEDULE OF SHARE-BASED COMPENSATION

   March 31,
2026
   March 31,
2025
 
Share-based compensation expense  $34,297   $- 
Research and development expense   3,439      
Capitalized to intangible assets under development   21,098    21,876 
Total  $58,834   $21,876 

 SCHEDULE OF SHARE-BASED COMPENSATION

   2025   2024 
Equity incentive plan (“EIP”):          
Share-based compensation expense  $44,053   $- 
Research and development expense   17,440    - 
Capitalized to intangible assets under development   135,022    - 
Share-based compensation, gross   196,515    - 
Shares issued to management   -    3,449,212 
Total share-based compensation  $196,515   $3,449,212 
SCHEDULE OF STOCK OPTION ACTIVITY  

Stock option activity for the year was as follows:

 

SCHEDULE OF STOCK OPTION ACTIVITY

   Number of options   Weighted average exercise price   Weighted average contractual term remaining   Aggregate intrinsic value 
Beginning January 1, 2025  -           -  
Granted   1,060,000   $4.68    -    - 
Exercised   -    -    -    - 
Forfeited   (81,666)  $4.94    -    - 
Expired   -    -    -    - 
Balance, December 31, 2025   978,334   $4.66    8.00 years    - 
Exercisable, December 31, 2025   978,334                
SCHEDULE OF DETERMINATION OF FAIR VALUE

EIP options are valued using the Black-Scholes method. The following are the weighted average valuation assumptions used for EIP awards granted during the periods presented:

 

SCHEDULE OF DETERMINATION OF FAIR VALUE

   Three months
ended March 31,
2026
   Three months
ended March 31,
2025
 
Valuation assumptions:          
Expected dividend yield   -    - 
Expected volatility   85.00%   75.00%
Expected term   3.00 years    9.59 years 
Risk-free interest rate   2.70%   3.22%

EIP options are valued using the BSM Option Pricing model. The following are the weighted average valuation assumptions used for EIP awards granted during the periods presented:

SCHEDULE OF DETERMINATION OF FAIR VALUE

   2025   2024 
Valuation assumptions          
Expected dividend yield   -    - 
Expected volatility   82.10%   - 
Expected term   7.78 years    - 
Risk-free interest rate   3.10%   -