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Income Taxes (Tables)
 12 Months Ended
Dec. 31, 2025
Income Taxes [Abstract]  
Schedule of Domestic and International Pre-Tax Loss

Domestic and international pre-tax loss consists of the following:

 

   December 31, 
   2025   2024
Restated		 
United States   (23,469,273)   (33,335,579)
International   
-
    
-
 
Loss before income taxes   (23,469,273)   (33,335,579)
Schedule of Federal Statutory Income Tax Rate

Income tax expense differed from the amount computed by applying the federal statutory income tax rate of 21% to pretax income for the years ended December 31, 2025 and 2024 as a result of the following:

 

   December 31, 2025 
   Amount   Percent 
US Federal Statutory Tax Rate  $(4,928,547)   21.00%
State and Local Income Taxes (1)   (211,513)   0.90 
Foreign Tax Effects   
-
    0.00 
Tax Credits   (1,010,247)   4.30 
Change in Valuation Allowance   4,421,241    (18.84)
Nontaxable or Nondeductible Items          
Section 162m Limitation   262,808    (1.12)
Warrant Revaluation   248,946    (1.06)
Other permanent differences   236,687    (1.01)
Change in unrecognized tax benefits   303,074    (1.29)
Other Reconciling Items          
Deferred True Up   622,366    (2.65)
Other   55,184    (0.24)
Total  $
-
    0.00%

 

(1)For the year ended December 31, 2025, state and local income taxes in California made up the majority (greater than 50 percent) of the tax effect in this category.
   December 31,
2024		 
Federal tax at statutory rate  $(6,142,980)
State income taxes   (218,456)
Stock based compensation   180,319 
Foreign taxes   
-
 
Tax credits   (1,039,015)
Nondeductible items   26,970 
Valuation allowance   5,327,801 
Deferred true up   1,165,581 
Rate change   717,809 
Other items   (18,029)
Total  $
-
 
Schedule of Deferred Tax Assets and Liabilities Significant components of our deferred tax assets and liabilities as of December 31, 2025 and 2024 are as following:
    December 31,  
    2025     2024  
Deferred tax assets:              
Net operating loss carryforwards   $ 41,820,615     $ 36,178,997  
Research and development credits     7,713,764       7,006,591  
Intangibles     616,331       880,481  
Fixed assets     (365,067 )     (181,103 )
Stock based compensation     27,813       452,339  
Accruals and reserves     441,240       281,367  
Deferred revenue     155,914       21,751  
Lease liability     1,491,200       69,025  
Capitalized research costs     3,761,293       5,280,797  
Other     223       8,639  
Gross deferred tax assets     55,663,326       49,998,884  
Valuation allowance     (54,355,211 )     (49,934,084 )
Total deferred tax assets     1,308,115       64,800  
Deferred tax liabilities:                
Right of use asset     (1,308,115 )     (64,800 )
Deferred project costs             -  
Total deferred tax liabilities     (1,308,115 )     (64,800 )
Net deferred tax assets   $ -       -  
Schedule of Gross Unrecognized Tax Benefits

The following table reflects changes in gross unrecognized tax benefits:

 

   December 31, 
   2025   2024 
Balance at beginning of year  $3,002,825   $2,545,189 
Increase in balance related to tax positions taken during the current year   303,074    445,293 
Increase in balance related to tax positions taken during prior years   
-
    12,343 
Decrease in balance related to prior year tax positions   
-
    
-
 
Decrease in balance related to settlement with tax authorities   
-
    
-
 
Balance at end of year  $3,305,899   $3,002,825