Accrued expenses comprise the following as of September 30, 2026 and December 31, 2025: | | | September 30, | | | December 31, | | | | | 2026 | | | 2025 | | | | | | | | | | | Accrued research and development | | $ | 220,240 | | | $ | 424,595 | | | Accrued professional fees | | | 15,460 | | | | - | | | Accrued consulting fees | | | 4,435 | | | | 51,995 | | | Accrued compensation – related party | | | 621,525 | | | | 54,325 | | | Accrued directors’ fees – related party | | | 105,000 | | | | 26,250 | | | Accrued royalties | | | - | | | | 25,000 | | | Accrued legal fees | | | 23,000 | | | | 13,500 | | | Accrued franchise taxes | | | 525 | | | | 800 | | | | | $ | 990,185 | | | $ | 596,465 | |
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