v3.26.1
SHARE-BASED COMPENSATION (Tables)
6 Months Ended
Jun. 30, 2026
SHARE-BASED COMPENSATION  
Schedule of Share-Based Compensation Expenses

The following is a summary of share-based compensation expenses reported in the consolidated condensed statements of operations and comprehensive loss for the three and six months ended June 30, 2026 and 2025:

 

 

 

For the Three Months Ended June 30,

 

For the Six Months Ended June 30,

 

 

2026

 

2025

 

2026

 

2025

Research and Development

 

$

29,368

 

$

-

 

$

29,828

 

$

-

General and Administrative Expenses

 

 

69,037

 

 

78,620

 

 

192,679

 

 

265,383

Total Share-Based Compensation Expense Included in Operating Expenses

 

$

98,405

 

$

78,620

 

$

222,507

 

$

265,383

Schedule of Fair Value of Options Granted

The following table summarizes the significant assumptions used in determining the fair value of options granted during the three and six months ended June 30, 2026 and 2025:

 

 

For the Three Months Ended June 30,

 

For the Six Months Ended June 30,

 

2026

 

2025

 

2026

 

2025

Weighted-average grant date fair value

 

 N/A

 

 

 N/A

 

 

 N/A

 

$

18.20

Risk-free interest rate

 

 N/A

 

 

 N/A

 

 

 N/A

 

 

4.36%

Expected volatility

 

 N/A

 

 

 N/A

 

 

 N/A

 

 

90.00%

Expected term (years)

 

 N/A

 

 

 N/A

 

 

 N/A

 

 

4.50

Expected dividend yield

 

 N/A

 

 

 N/A

 

 

 N/A

 

 

0.00%