v3.26.1
Basis of Presentation and Summary of Significant Accounting Policies (Tables)
6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
Schedule of Potentially Dilutive Securities Excluded from Computation of Diluted Weighted-average Shares of Common Stock Outstanding

   

   2026   2025 
  

For the Six Months

Ended June 30,

 
   2026   2025 
         
Unvested restricted stock   408,334    3,187,500 
Stock options   1,120,000    - 
Warrants   9,141,055    - 
Total   10,669,389    3,187,500 
Schedule of Segment Reporting Information

When evaluating the Company’s performance and making key decisions regarding resource allocation the CODM reviews several key metrics, which include the following:

   

  

For the Three Months

Ended June 30,

  

For the Six Months

Ended June 30,

 
   2026   2025   2026   2025 
General and administrative:                    
Legal fees  $24,116   $300   $84,726   $4,480 
Accounting and other professional fees   181,771    120,318    446,210    121,318 
Stock compensation expense   90,345    155,000    235,080    166,667 
Payroll and benefits   142,005    60,451    391,981    60,451 
Other   258,398    1,376    344,001    2,357 
Research and development:                    
Stock compensation expense   10,183    -    20,926    - 
Payroll and benefits   239,203    -    435,640    - 
Nanofabrication lab usage expense   250,796    -    341,856    - 
University expense   33,333    -    120,833    - 
Other   135,121    -    187,621    - 
   $1,365,271   $337,445   $2,608,874   $355,273 

 

The key measures of segment profit or loss reviewed by our CODM are operating expenses. Operating costs are reviewed and monitored by the CODM to manage and forecast cash. The CODM also reviews operating costs to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget.