v3.26.1
Accrued Expenses and Other Current Liabilities (Tables)
6 Months Ended
Jun. 30, 2026
Accrued Expenses and Other Current Liabilities [Abstract]  
Schedule of Accrued Expenses and Other Current Liabilities

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

 

    June 30,     December 31,  
    2026     2025  
Accrued research and development expense (1)   $ 1,741,083     $ 1,754,083  
Accrued directors and officers (owners) compensation     1,360,777       1,358,293  
Cash portion of the Lind Note repayments     500,000       492,376  
Accrued compensation and employee benefits     28,435       86,744  
Others     569,732       470,133  
Total   $ 4,200,027     $ 4,161,629  

 

(1) Management continually reviews the stage of clinical trial activity with the finance and clinical operations teams based on latest trial enrollment status, activity logs and vendor invoicing schedules, and then accrues expenses as incurred for services received or performed as of each balance sheet date. To date, there have been no material differences between management estimates of such expenses and the amounts incurred.