Annual report [Section 13 and 15(d), not S-K Item 405]

ACCRUED EXPENSES

v3.26.1
ACCRUED EXPENSES
12 Months Ended
Dec. 31, 2025
Payables and Accruals [Abstract]  
ACCRUED EXPENSES

3. ACCRUED EXPENSES

 

As of December 31, 2025 and 2024, accrued expenses consisted of the following:

 

 SCHEDULE OF ACCRUED EXPENSES

    December 31,     December 31,  
    2025     2024  
Bonus   $ 1,199,955     $ 941,098  
Professional fees     288,077       123,317  
Research and development costs     2,061,497       1,035,355  
Other     248,066       217,832  
Total accrued expenses   $ 3,797,595     $ 2,317,602  

 

Accrued Bonus

 

During the years ended December 31, 2025 and 2024, the Company accrued $1,199,955 and $941,098, respectively, in bonus expense relating to employees and officers of the Company. In April 2025, the Compensation Committee determined that bonuses relating to 2024 would not be paid to all executive and non-executive employees. This change in estimated bonuses was recorded against the same general ledger accounts that the original estimate was recorded to and is reflected within the general and administrative expenses and research and development expenses on the statement of operations for the year ended December 31, 2025.