XML 61 R36.htm IDEA: XBRL DOCUMENT
v3.25.1

INCOME TAXES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Income Tax Disclosure [Abstract] |
SCHEDULE OF RECONCILIATION OF INCOME TAX BENEFIT AT THE FEDERAL STATUTORY INCOME TAX RATE | A reconciliation of income tax benefit at the federal statutory income tax rate to the income tax expense at the Company’s effective income tax rate is as follows: SCHEDULE OF RECONCILIATION OF INCOME TAX BENEFIT AT THE FEDERAL STATUTORY INCOME TAX RATE
|  | 2024 |  |  | 2023 |
|  | Year Ended December 31, |
|  | 2024 |  |  | 2023 |
Federal benefit at statutory rate |  |  | 21.0 | % |  |  | 21.0 | %
Convertible note interest |  |  | — |  |  |  | (0.4 | )
Permanent differences |  |  | 29.2 |  |  |  | (17.4 | )
State taxes, net of federal benefit |  |  | 12.3 |  |  |  | 2.2 |
Change in valuation allowance |  |  | (66.5 | ) |  |  | (5.4 | )
Stock based compensation |  |  | 4.6 |  |  |  | — |
Other |  |  | (0.6 | ) |  |  | — |
Tax credits |  |  | — |  |  |  | 0.1 |
Income Tax Expense |  |  | — | % |  |  | — | %
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES | The following items comprise the Company’s net deferred tax assets and liabilities as of December 31, 2024 and December 31, 2023: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES
|  | 2024 |  |  | 2023 |
|  | December 31, |
|  | 2024 |  |  | 2023 |
Deferred tax assets |  |  |  |  |  |  |  |
Net operating loss |  | $ | 6,808,826 |  |  | $ | 3,755,008 |
Accrued expenses and other |  |  | 385,801 |  |  |  | 42,330 |
Lease liability |  |  | 61,380 |  |  |  | 127,427 |
Stock-based compensation |  |  | 6,110,942 |  |  |  | 718,425 |
Fixed assets |  |  | 33,834 |  |  |  | — |
Other |  |  | 30,823 |  |  |  | — |
Capitalized research and development expenditures |  |  | 2,944,801 |  |  |  | 2,589,105 |
Research and development credits |  |  | 234,478 |  |  |  | 317,455 |
Total deferred tax assets |  |  | 16,610,885 |  |  |  | 7,549,750 |
Valuation allowance |  |  | (16,551,169 | ) |  |  | (7,426,952 | )
Deferred tax assets |  |  | 59,716 |  |  |  | 122,798 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Right of use asset |  |  | (59,716 | ) |  |  | (122,798 | )
Total deferred tax liabilities |  |  | (59,716 | ) |  |  | (122,798 | )
Net deferred tax assets |  | $ | — |  |  | $ | — |
SCHEDULE OF VALUATION ALLOWANCE FOR NET DEFERRED TAX ASSETS | A summary of changes in the valuation allowance for net deferred tax assets during the year ended December 31, 2024 and 2023 were as follows: SCHEDULE OF VALUATION ALLOWANCE FOR NET DEFERRED TAX ASSETS
|  | 2024 |  |  | 2023 |
|  | Year Ended December 31, |
|  | 2024 |  |  | 2023 |
Valuation allowance |  | $ | 7,426,952 |  |  | $ | 4,175,241 |
Increases recorded to income tax provision |  |  | 9,124,217 |  |  |  | 3,251,711 |
Valuation allowance |  | $ | 16,551,169 |  |  | $ | 7,426,952 |

X
- Definition Schedule Of Valuation Allowance For Net Deferred Tax Assets [Table Text Block] + References No definition available. + Details
Name: | TVGN_ScheduleOfValuationAllowanceForNetDeferredTaxAssetsTableTextBlock
Namespace Prefix: | TVGN_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration