SEGMENT REPORTING (Details) |
3 Months Ended | 6 Months Ended | ||||
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Jun. 30, 2026
USD ($)
Segment
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Mar. 31, 2026
USD ($)
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Jun. 30, 2025
USD ($)
Segment
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Mar. 31, 2025
USD ($)
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Jun. 30, 2026
USD ($)
Segment
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Jun. 30, 2025
USD ($)
Segment
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| Segment Reporting [Abstract] | ||||||
| Number of operating segments | Segment | 1 | 1 | 1 | 1 | ||
| Number of reportable segments | Segment | 1 | 1 | 1 | 1 | ||
| Segment Reporting Information [Line Items] | ||||||
| Grant Revenue | $ 227,629 | $ 0 | $ 227,629 | $ 0 | ||
| Research and development | 1,304,345 | 116,383 | 2,054,158 | 191,915 | ||
| Loss from operations | 2,631,021 | 965,565 | 4,914,760 | 2,684,260 | ||
| Net loss | $ 2,373,800 | $ 2,224,628 | $ 957,825 | $ 1,709,533 | $ 4,598,428 | $ 2,667,358 |
| Number of reportable segments | Segment | 1 | 1 | 1 | 1 | ||
| Reportable Segment | ||||||
| Segment Reporting Information [Line Items] | ||||||
| Grant Revenue | $ 227,629 | $ 0 | $ 227,629 | $ 0 | ||
| Professional services and Consulting | 684,042 | 515,414 | 1,586,605 | 1,749,109 | ||
| Personnel cost | 428,922 | 180,933 | 863,980 | 432,041 | ||
| Insurance expenses | 123,574 | 130,521 | 242,657 | 259,474 | ||
| Facility cost and other | 90,138 | 22,314 | 167,360 | 51,721 | ||
| Loss from operations | 2,631,021 | 965,565 | 4,914,760 | 2,684,260 | ||
| Interest income, net | 29,592 | 7,740 | 88,703 | 16,902 | ||
| Net loss | 2,373,800 | 957,825 | 4,598,428 | 2,667,358 | ||
| Reportable Segment | SP-3164 | ||||||
| Segment Reporting Information [Line Items] | ||||||
| Research and development | 0 | 8,406 | 15,160 | 29,443 | ||
| Reportable Segment | SP-2577 | ||||||
| Segment Reporting Information [Line Items] | ||||||
| Research and development | 25,767 | 107,977 | 34,077 | 162,472 | ||
| Reportable Segment | IMP3ACT (Designable Multi-Antivirals) | ||||||
| Segment Reporting Information [Line Items] | ||||||
| Research and development | $ 1,278,578 | $ 0 | $ 2,004,921 | $ 0 | ||
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- Definition Facility Cost And Other No definition available.
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- Definition Interest Income Expense Nonoperating Net Amount No definition available.
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- Definition The expense in the period incurred with respect to protection provided by insurance entities against risks other than risks associated with production (which are allocated to cost of sales). Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Amount of expense for salary, wage, profit sharing; incentive and equity-based compensation; and other employee benefit. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Number of operating segments. An operating segment is a component of an enterprise: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same enterprise), (b) whose operating results are regularly reviewed by the enterprise's chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance, and (c) for which discrete financial information is available. An operating segment may engage in business activities for which it has yet to earn revenues, for example, start-up operations may be operating segments before earning revenues. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition Number of segments reported by the entity. A reportable segment is a component of an entity for which there is an accounting requirement to report separate financial information on that component in the entity's financial statements. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The net result for the period of deducting operating expenses from operating revenues. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of expense for professional and contracted services. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of expense for research and development. Includes, but is not limited to, cost for computer software product to be sold, leased, or otherwise marketed and writeoff of research and development assets acquired in transaction other than business combination or joint venture formation or both. Excludes write-down of intangible asset acquired in business combination or from joint venture formation or both, used in research and development activity. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss). Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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