| PREPAID EXPENSES AND OTHER CURRENT ASSETS |
NOTE 7 – PREPAID EXPENSES AND OTHER CURRENT ASSETS As of June 30, 2026 and December 31, 2025, prepaid expenses and other current assets consisted of the following: | | | | | | | | | June 30, | | December 31, | | | 2026 | | 2025 | Deferred grant expenses | | $ | 1,019,665 | | $ | 484,344 | Prepaid research and development expenses | | | 1,007,500 | | | — | Insurance | | | 492,662 | | | 323,850 | Deferred labor costs | | | 297,750 | | | 216,874 | Bitcoin mining leases | | | 292,416 | | | 206,625 | Dues and subscriptions | | | 148,072 | | | 22,512 | Professional fees | | | 65,645 | | | 378,109 | Rent | | | — | | | 58,150 | Security deposit | | | — | | | 50,213 | Other | | | 50,084 | | | 85,172 | Total prepaid expenses and other current assets | | $ | 3,373,794 | | $ | 1,825,849 |
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