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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2025
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
Schedule of cash, cash equivalents and restricted cash | The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported on the consolidated balance sheet as of December 31, 2025 and 2024, to the amounts reported on the consolidated statement of cash flows (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | December 31, | ​ | December 31, | ​ | ​
​ | ​ | 2025 | ​ ​ ​ | 2024 | ​ | ​
Cash | ​ | $ | 538 | ​ | $ | 1,329 | ​ | ​
Cash equivalents | ​ | ​ | 174 | ​ | ​ | 3,228 | ​ | ​
Restricted cash | ​ |  | 309 | ​ |  | 307 | ​ | ​
Total cash, cash equivalents and restricted cash | ​ | $ | 1,021 | ​ | $ | 4,864 | ​ | ​
​
Schedule of estimated useful lives of property and equipment | Asset depreciation and amortization are computed using the following estimated useful lives:
​ | ​ | ​
Asset Type | ​ ​ ​ | Years
Lab equipment |  | 5
Furniture and fixtures |  | 7
Computer equipment |  | 5
​
Schedule of fair value hierarchy for financial assets and liabilities | The carrying amounts of cash, cash equivalents, and restricted cash, accounts receivable, accrued liabilities, and accounts payable approximate fair value due to their relatively short-term maturities and are classified as short-term assets and liabilities in the accompanying balance sheets. The following table represents the fair value hierarchy for the financial assets and liabilities held by the Company measured at fair value on a recurring basis (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | As of December 31, 2025
(in thousands) | ​ | Level 1 | ​ ​ ​ | Level 2 | ​ ​ ​ | Level 3 | ​ ​ ​ | Total
Money market funds | ​ | $ | 174 | ​ | $ | — | ​ | $ | — | ​ | $ | 174
Total financial assets | ​ | $ | 174 | ​ | $ | — | ​ | $ | — | ​ | $ | 174
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Convertible debt subject to credit risk analysis | ​ | $ | — | ​ | $ | 8,923 | ​ | $ | — | ​ | $ | 8,923
Total financial liabilities | ​ | $ | — | ​ | $ | 8,923 | ​ | $ | — | ​ | $ | 8,923
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | As of December 31, 2024
(in thousands) | ​ | Level 1 | ​ ​ ​ | Level 2 | ​ ​ ​ | Level 3 | ​ ​ ​ | Total
Money market funds | ​ | $ | 3,228 | ​ | $ | — | ​ | $ | — | ​ | $ | 3,228
Total financial assets | ​ | $ | 3,228 | ​ | $ | — | ​ | $ | — | ​ | $ | 3,228
​

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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
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- Definition Tabular disclosure of the useful life of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. + References No definition available. + Details
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