v3.26.1
Significant Accounting Policies (Tables)
 6 Months Ended
Jun. 30, 2026
Significant Accounting Policies [Abstract]  
Schedule of Potential Common Stock Outstanding

As of June 30, 2026 and December 31, 2025, the Company had the following potential Common Stock outstanding which were not included in the calculation of diluted net loss per Common Stock because inclusion thereof would be anti-dilutive:

 

    As of
June 30,
2026		     As of
December 31,
2025		  
      (Unaudited)          
Public warrant     2,214,993       2,214,993  
Common stock warrant     7,594,935       -  
Stock options granted     3,600,000       3,600,000  
Total     13,409,928       5,814,993  
Schedule of Financial Asset and Liability at Fair Value on a Recurring Basis

The following table sets forth by level within the fair value hierarchy our financial asset and liability that were accounted for at fair value on a recurring basis as of June 30, 2026 and December 31, 2025:

 

    Carrying
Value at
June 30,
2026		     Fair Value Measurement at June 30, 2026  
    (Unaudited)     Level 1     Level 2     Level 3  
Derivative liabilities (True-Up Shares, Note 7)   $ 687,224     $        -     $       -     $ 687,224  

 

    Carrying
Value at
December 31,		     Fair Value Measurement at December 31, 2025  
    2025     Level 1     Level 2     Level 3  
Derivative liabilities (True-Up Shares, Note 7)   $ 356,505     $       -     $       -     $ 356,505  
Schedule of Financial Liability Measured at Fair Value

The following is a reconciliation of the beginning and ending balance of the financial liability measured at fair value on a recurring basis for the year ended December 31, 2025, and for the six months ended June 30, 2026:

 

    Derivative
Liabilities		  
Initial fair value of derivative liabilities attributable to True-Up shares feature embedded in the Private Placement   $ 318,316  
Change in fair value of derivative liabilities     38,189  
Ending balance as of December 31, 2025     356,505  
Change in fair value of derivative liabilities     330,719  
Ending balance as of June 30, 2026 (Unaudited)   $ 687,224