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Prepaid Expenses and Other Current Assets

12 Months Ended

Dec. 31, 2025

Prepaid Expenses and Other Current Assets

Prepaid Expenses and Other Current Assets

Note 5 – Prepaid Expenses and Other Current Assets

As of December 31, 2025 and 2024, prepaid expenses and other current assets consisted of the following:

​

​	​	​	​	​	​	​
​	​	December 31,
​	​ ​ ​	2025		​ ​ ​	2024
Payroll tax receivable	​	$	262,085	​	$	288,705
Prepaid insurance expenses	​	​	135,856	​	​	148,117
Prepaid general and administrative expenses	​	​	137,422	​	​	61,610
Prepaid patent expenses	​		65,414	​		49,967
Other	​	​	201,565	​	​	97,337
Total prepaid expenses and other current assets	​	$	802,342	​	$	645,736

​

As of December 31, 2024, the Company wrote off $0.7 million of prepaid regulatory expenses, due to the uncertainty associated with the Company’s clobetasol propionate and Mydcombi products and its exploration of strategic alternatives.

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