XML 66 R49.htm IDEA: XBRL DOCUMENT v3.24.1
Income Taxes - Schedule of Gross Deferred Tax Asset and Related Valuation Allowance (Detail) - USD ($)
Dec. 31, 2023
Dec. 31, 2022
Deferred income tax assets:    
Net operating loss carryforward $ 88,746,869 $ 82,784,742
Research and orphan drug credits 53,152,849 51,184,585
Capitalized research costs 10,748,355 7,125,276
Capitalized start-up costs 532,931 726,724
Patent amortization 42,541 58,010
Stock-based compensation 7,324,617 7,247,715
Accrued bonus 704,974 733,235
Operating lease liabilities 222,452 252,777
Other 87,097 210,237
Gross deferred income tax assets 161,562,685 150,323,301
Valuation allowance (161,351,398) (149,972,514)
Net deferred income tax assets 211,287 350,787
Deferred income tax liabilities:    
Operating lease right-of-use assets (211,287) (206,704)
Property and equipment   (144,083)
Gross deferred income tax liabilities (211,287) (350,787)
Net deferred income tax asset/(liability)