<SEC-DOCUMENT>0001493152-26-020692.txt : 20260430
<SEC-HEADER>0001493152-26-020692.hdr.sgml : 20260430
<ACCEPTANCE-DATETIME>20260430165435
ACCESSION NUMBER:		0001493152-26-020692
CONFORMED SUBMISSION TYPE:	10-K/A
PUBLIC DOCUMENT COUNT:		14
CONFORMED PERIOD OF REPORT:	20251231
FILED AS OF DATE:		20260430
DATE AS OF CHANGE:		20260430

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NEXGEL, INC.
		CENTRAL INDEX KEY:			0001468929
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		ORGANIZATION NAME:           	08 Industrial Applications and Services
		EIN:				264042544
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		10-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-41173
		FILM NUMBER:		26926721

	BUSINESS ADDRESS:	
		STREET 1:		2150 CABOT BLVD WEST,
		STREET 2:		SUITE B
		CITY:			LANGHORNE
		STATE:			PA
		ZIP:			19047
		BUSINESS PHONE:		215 702-8550

	MAIL ADDRESS:	
		STREET 1:		2150 CABOT BLVD WEST,
		STREET 2:		SUITE B
		CITY:			LANGHORNE
		STATE:			PA
		ZIP:			19047

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AquaMed Technologies, Inc.
		DATE OF NAME CHANGE:	20090723
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-K/A
<SEQUENCE>1
<FILENAME>form10-ka.htm
<DESCRIPTION>10-K/A
<TEXT>
<XBRL>
<?xml version='1.0' encoding='ASCII'?>
<html xmlns="http://www.w3.org/1999/xhtml" xmlns:xs="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:ix="http://www.xbrl.org/2013/inlineXBRL" xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2015-02-26" xmlns:ixt-sec="http://www.sec.gov/inlineXBRL/transformation/2015-08-31" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:dei="http://xbrl.sec.gov/dei/2025" xmlns:us-gaap="http://fasb.org/us-gaap/2025" xmlns:us-roles="http://fasb.org/us-roles/2025" xmlns:dtr-types="http://www.xbrl.org/dtr/type/2024-01-31" xmlns:country="http://xbrl.sec.gov/country/2025" xmlns:srt="http://fasb.org/srt/2025" xmlns:NXGL="http://nexgel.com/20251231">
<head>
     <title></title>
<meta http-equiv="Content-Type" content="text/html"/>
</head>
<!-- Field: Set; Name: xdx; ID: xdx_02E_US%2DGAAP%2D2025 -->
<!-- Field: Set; Name: xdx; ID: xdx_036_NXGL_nexgel.com_20251231 -->
<!-- Field: Set; Name: xdx; ID: xdx_04E_20250101_20251231 -->
<!-- Field: Set; Name: xdx; ID: xdx_055_edei%2D%2DAmendmentFlag_true -->
<!-- Field: Set; Name: xdx; ID: xdx_05A_edei%2D%2DDocumentFiscalPeriodFocus_FY -->
<!-- Field: Set; Name: xdx; ID: xdx_057_edei%2D%2DEntityCentralIndexKey_0001468929 -->
<!-- Field: Set; Name: xdx; ID: xdx_06B_USD_1_iso4217%2D%2DUSD -->
<!-- Field: Set; Name: xdx; ID: xdx_062_Shares_2_xbrli%2D%2Dshares -->
<!-- Field: Set; Name: xdx; ID: xdx_06D_USDPShares_3_iso4217%2D%2DUSD_xbrli%2D%2Dshares -->
<body style="font: 10pt Times New Roman, Times, Serif">
<div style="display: none">
<ix:header>
 <ix:hidden>
  <ix:nonNumeric contextRef="From2025-01-01to2025-12-31" id="Fact000003" name="dei:AmendmentFlag">true</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2025-01-01to2025-12-31" id="Fact000004" name="dei:DocumentFiscalPeriodFocus">FY</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2025-01-01to2025-12-31" id="Fact000005" name="dei:EntityCentralIndexKey">0001468929</ix:nonNumeric>
  </ix:hidden>
 <ix:references>
  <link:schemaRef xlink:href="nxgl-20251231.xsd" xlink:type="simple"/>
  </ix:references>
 <ix:resources>
    <xbrli:context id="From2025-01-01to2025-12-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001468929</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-12-31_custom_CommonStockParValue0.001Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001468929</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">NXGL:CommonStockParValue0.001Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-012025-12-31_custom_WarrantsToPurchaseCommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001468929</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">NXGL:WarrantsToPurchaseCommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-01</xbrli:startDate>
        <xbrli:endDate>2025-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2025-06-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001468929</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2025-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2026-04-28">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001468929</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2026-04-28</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:unit id="USD">
      <xbrli:measure>iso4217:USD</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="Shares">
      <xbrli:measure>xbrli:shares</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="USDPShares">
      <xbrli:divide>
        <xbrli:unitNumerator>
          <xbrli:measure>iso4217:USD</xbrli:measure>
        </xbrli:unitNumerator>
        <xbrli:unitDenominator>
          <xbrli:measure>xbrli:shares</xbrli:measure>
        </xbrli:unitDenominator>
      </xbrli:divide>
    </xbrli:unit>
  </ix:resources>
 </ix:header>
</div>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="border-top: Black 4pt solid; font-size: 1pt; border-bottom: Black 1pt solid">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 18pt"><b>UNITED
STATES </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 18pt"><b>SECURITIES
AND EXCHANGE COMMISSION</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 12pt"><b>WASHINGTON
D.C. 20549</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 18pt"><b>FORM
<span id="xdx_90B_edei--DocumentType_c20250101__20251231_zuyVoCYcRpv3"><ix:nonNumeric contextRef="From2025-01-01to2025-12-31" id="Fact000010" name="dei:DocumentType">10-K/A</ix:nonNumeric></span></b></span><b> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Amendment
No. 1)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Mark
One) </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><span id="xdx_90F_edei--DocumentAnnualReport_c20250101__20251231_zwaB5atIOnHb"><ix:nonNumeric contextRef="From2025-01-01to2025-12-31" format="ixt:booleantrue" id="Fact000011" name="dei:DocumentAnnualReport">&#9746;</ix:nonNumeric></span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ANNUAL
    REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>For
the fiscal year ended: <span id="xdx_90E_edei--DocumentPeriodEndDate_c20250101__20251231_zmcCk02pWd5e"><ix:nonNumeric contextRef="From2025-01-01to2025-12-31" format="ixt:datemonthdayyearen" id="Fact000012" name="dei:DocumentPeriodEndDate"><span id="xdx_905_edei--CurrentFiscalYearEndDate_c20250101__20251231_zolFSsmcXGP9"><ix:nonNumeric contextRef="From2025-01-01to2025-12-31" format="ixt:datemonthdayen" id="Fact000013" name="dei:CurrentFiscalYearEndDate">December 31</ix:nonNumeric></span>, <span id="xdx_907_edei--DocumentFiscalYearFocus_c20250101__20251231_zcPvP89j4A66"><ix:nonNumeric contextRef="From2025-01-01to2025-12-31" id="Fact000014" name="dei:DocumentFiscalYearFocus">2025</ix:nonNumeric></span></ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>OR</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_edei--DocumentTransitionReport_c20250101__20251231_zcJXfMCI2ht6"><ix:nonNumeric contextRef="From2025-01-01to2025-12-31" format="ixt:booleanfalse" id="Fact000015" name="dei:DocumentTransitionReport">&#9744;</ix:nonNumeric></span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>TRANSITION
    REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>For
the transition period from ___________ to ___________</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Commission
file number: <b><span id="xdx_90D_edei--EntityFileNumber_c20250101__20251231_zy4c5edkbEe6"><ix:nonNumeric contextRef="From2025-01-01to2025-12-31" id="Fact000016" name="dei:EntityFileNumber">001-36278</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 18pt"><b><span style="text-decoration: underline"><span id="xdx_90B_edei--EntityRegistrantName_c20250101__20251231_zoiU3mzW1kN8"><ix:nonNumeric contextRef="From2025-01-01to2025-12-31" id="Fact000017" name="dei:EntityRegistrantName">NexGel,
Inc.</ix:nonNumeric></span></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Exact
name of registrant as specified in its charter)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_900_edei--EntityIncorporationStateCountryCode_c20250101__20251231_zS25ikzq6YPa"><ix:nonNumeric contextRef="From2025-01-01to2025-12-31" format="ixt-sec:stateprovnameen" id="Fact000018" name="dei:EntityIncorporationStateCountryCode">Delaware</ix:nonNumeric></span></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_902_edei--EntityTaxIdentificationNumber_c20250101__20251231_zkjJmqNcy0ol"><ix:nonNumeric contextRef="From2025-01-01to2025-12-31" id="Fact000019" name="dei:EntityTaxIdentificationNumber">26-4042544</ix:nonNumeric></span></b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(State
    or other jurisdiction of incorporation or organization)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(I.R.S.
    Employer Identification Number)</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_905_edei--EntityAddressAddressLine1_c20250101__20251231_zFutchPLJtR6"><ix:nonNumeric contextRef="From2025-01-01to2025-12-31" id="Fact000020" name="dei:EntityAddressAddressLine1">2150
    Cabot Blvd West</ix:nonNumeric></span>, <span id="xdx_906_edei--EntityAddressAddressLine2_c20250101__20251231_zfbI4tBXuz6f"><ix:nonNumeric contextRef="From2025-01-01to2025-12-31" id="Fact000021" name="dei:EntityAddressAddressLine2">Suite B</ix:nonNumeric></span><br/>
    <span id="xdx_905_edei--EntityAddressCityOrTown_c20250101__20251231_zrJS7Fb3DX4i"><ix:nonNumeric contextRef="From2025-01-01to2025-12-31" id="Fact000022" name="dei:EntityAddressCityOrTown">Langhorne</ix:nonNumeric></span>, <span id="xdx_903_edei--EntityAddressStateOrProvince_c20250101__20251231_zquVgXisHR54"><ix:nonNumeric contextRef="From2025-01-01to2025-12-31" id="Fact000023" name="dei:EntityAddressStateOrProvince">PA</ix:nonNumeric></span></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_907_edei--EntityAddressPostalZipCode_c20250101__20251231_z4WQ6FgDlYhi"><ix:nonNumeric contextRef="From2025-01-01to2025-12-31" id="Fact000024" name="dei:EntityAddressPostalZipCode">19047</ix:nonNumeric></span></b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Address
    of principal executive office)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Zip
    Code)</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Registrant&#8217;s
telephone number, including area code: <b><span id="xdx_90B_edei--CityAreaCode_c20250101__20251231_zJm10RRgGSse"><ix:nonNumeric contextRef="From2025-01-01to2025-12-31" id="Fact000025" name="dei:CityAreaCode">(215)</ix:nonNumeric></span> <span id="xdx_907_edei--LocalPhoneNumber_c20250101__20251231_zPu2AAYPsQ88"><ix:nonNumeric contextRef="From2025-01-01to2025-12-31" id="Fact000026" name="dei:LocalPhoneNumber">702-8550</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Securities
registered pursuant to Section 12(b) of the Act:</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 36%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Title
    of each class</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Trading
    Symbol(s)</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 42%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name
    of each exchange on which registered</b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_edei--Security12bTitle_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--CommonStockParValue0.001Member_z4s69DYgLlt1"><ix:nonNumeric contextRef="From2025-01-012025-12-31_custom_CommonStockParValue0.001Member" id="Fact000027" name="dei:Security12bTitle">Common
    Stock, par value $0.001</ix:nonNumeric></span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_900_edei--TradingSymbol_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--CommonStockParValue0.001Member_zlF44xk9BJ2g"><ix:nonNumeric contextRef="From2025-01-012025-12-31_custom_CommonStockParValue0.001Member" id="Fact000028" name="dei:TradingSymbol">NXGL</ix:nonNumeric></span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    <span id="xdx_90E_edei--SecurityExchangeName_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--CommonStockParValue0.001Member_zDUixuc1OWJ7"><ix:nonNumeric contextRef="From2025-01-012025-12-31_custom_CommonStockParValue0.001Member" format="ixt-sec:exchnameen" id="Fact000029" name="dei:SecurityExchangeName">Nasdaq</ix:nonNumeric></span> Capital Market LLC</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_edei--Security12bTitle_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantsToPurchaseCommonStockMember_z58kYrTsaIec"><ix:nonNumeric contextRef="From2025-01-012025-12-31_custom_WarrantsToPurchaseCommonStockMember" id="Fact000030" name="dei:Security12bTitle">Warrants
    to Purchase Common Stock</ix:nonNumeric></span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_edei--TradingSymbol_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantsToPurchaseCommonStockMember_z0O0pJY51779"><ix:nonNumeric contextRef="From2025-01-012025-12-31_custom_WarrantsToPurchaseCommonStockMember" id="Fact000031" name="dei:TradingSymbol">NXGLW</ix:nonNumeric></span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    <span id="xdx_907_edei--SecurityExchangeName_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantsToPurchaseCommonStockMember_zc0ipyfzimgd"><ix:nonNumeric contextRef="From2025-01-012025-12-31_custom_WarrantsToPurchaseCommonStockMember" format="ixt-sec:exchnameen" id="Fact000032" name="dei:SecurityExchangeName">Nasdaq</ix:nonNumeric></span> Capital Market LLC</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Securities
registered pursuant to Section 12(g) of the Act:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">None</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Title
of Class)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes &#9744; <span id="xdx_90D_edei--EntityWellKnownSeasonedIssuer_c20250101__20251231_zLEI2AoXsy04"><ix:nonNumeric contextRef="From2025-01-01to2025-12-31" id="Fact000033" name="dei:EntityWellKnownSeasonedIssuer">No</ix:nonNumeric></span> &#9746;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes &#9744; <span id="xdx_906_edei--EntityVoluntaryFilers_c20250101__20251231_zYPg6oY8vAgd"><ix:nonNumeric contextRef="From2025-01-01to2025-12-31" id="Fact000034" name="dei:EntityVoluntaryFilers">No</ix:nonNumeric></span> &#9746;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days. <span id="xdx_900_edei--EntityCurrentReportingStatus_c20250101__20251231_zmVlZpiMTiIi"><ix:nonNumeric contextRef="From2025-01-01to2025-12-31" id="Fact000035" name="dei:EntityCurrentReportingStatus">Yes</ix:nonNumeric></span> &#9746; No &#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule
405 of Regulation S-T (&#167;232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
was required to submit such files). <span id="xdx_900_edei--EntityInteractiveDataCurrent_c20250101__20251231_zMojEBxfOY2e"><ix:nonNumeric contextRef="From2025-01-01to2025-12-31" id="Fact000036" name="dei:EntityInteractiveDataCurrent">Yes</ix:nonNumeric></span> &#9746; No &#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company, or an emerging growth company. See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221;
&#8220;smaller reporting company,&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 50%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large
    accelerated filer &#9744;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 50%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated
    filer &#9744;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_edei--EntityFilerCategory_c20250101__20251231_zAnWdGCwFA1l"><ix:nonNumeric contextRef="From2025-01-01to2025-12-31" format="ixt-sec:entityfilercategoryen" id="Fact000037" name="dei:EntityFilerCategory">Non-accelerated
    filer</ix:nonNumeric></span> &#9746;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller
    reporting company <span id="xdx_90E_edei--EntitySmallBusiness_c20250101__20251231_zbjnRPUQn13c"><ix:nonNumeric contextRef="From2025-01-01to2025-12-31" format="ixt:booleantrue" id="Fact000038" name="dei:EntitySmallBusiness">&#9746;</ix:nonNumeric></span></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging
    growth company <span id="xdx_90B_edei--EntityEmergingGrowthCompany_c20250101__20251231_zCBUB7nwPp15"><ix:nonNumeric contextRef="From2025-01-01to2025-12-31" format="ixt:booleantrue" id="Fact000039" name="dei:EntityEmergingGrowthCompany">&#9746;</ix:nonNumeric></span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. <span id="xdx_909_edei--EntityExTransitionPeriod_c20250101__20251231_z38kJgITFAa7"><ix:nonNumeric contextRef="From2025-01-01to2025-12-31" format="ixt:booleanfalse" id="Fact000040" name="dei:EntityExTransitionPeriod">&#9744;</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark whether the registrant has filed a report on and attestation to its management&#8217;s assessment of the effectiveness
of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered
public accounting firm that prepared or issued its audit report. <span id="xdx_901_edei--IcfrAuditorAttestationFlag_c20250101__20251231_zHN90xZJDyfk"><ix:nonNumeric contextRef="From2025-01-01to2025-12-31" format="ixt:booleanfalse" id="Fact000041" name="dei:IcfrAuditorAttestationFlag">&#9744;</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant
included in the filing reflect the correction of an error to previously issued financial statements. <span id="xdx_902_edei--DocumentFinStmtErrorCorrectionFlag_c20250101__20251231_zbwH32Ep0wza"><ix:nonNumeric contextRef="From2025-01-01to2025-12-31" format="ixt:booleanfalse" id="Fact000042" name="dei:DocumentFinStmtErrorCorrectionFlag">&#9744;</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation
received by any of the registrant&#8217;s executive officers during the relevant recovery period pursuant to &#167;240.10D-1(b). &#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark whether the registrant is a shell company (as defined by Rule 12b-2 of the Exchange Act). Yes &#9744; No <span id="xdx_907_edei--EntityShellCompany_dbF_c20250101__20251231_zS41pi5gvbM2"><ix:nonNumeric contextRef="From2025-01-01to2025-12-31" format="ixt:booleanfalse" id="Fact000043" name="dei:EntityShellCompany">&#9746;</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
aggregate market value of the voting stock held by non-affiliates of the registrant as of June 30, 2025, the last business day of the
registrant&#8217;s second fiscal quarter, was approximately $<span id="xdx_903_edei--EntityPublicFloat_iI_c20250630_zqZpP5Csn2H2"><ix:nonFraction name="dei:EntityPublicFloat" contextRef="AsOf2025-06-30" id="Fact000044" format="ixt:numdotdecimal" decimals="0" unitRef="USD">11,032,723</ix:nonFraction></span> based on the price at which the registrant last sold common equity.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of April 28, 2026, the registrant had <span id="xdx_907_edei--EntityCommonStockSharesOutstanding_iI_pid_c20260428_z3odjY6rtESl"><ix:nonFraction name="dei:EntityCommonStockSharesOutstanding" contextRef="AsOf2026-04-28" id="Fact000045" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">8,849,665</ix:nonFraction></span> shares of common stock outstanding.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>DOCUMENTS
INCORPORATED BY REFERENCE</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_edei--DocumentsIncorporatedByReferenceTextBlock_c20250101__20251231_zyTbBctCkOne"><ix:nonNumeric contextRef="From2025-01-01to2025-12-31" escape="true" id="Fact000046" name="dei:DocumentsIncorporatedByReferenceTextBlock">None</ix:nonNumeric></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>

<!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt; border-bottom: Black 4pt solid">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>


<!-- Field: Page; Sequence: 1 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 0pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span>EXPLANATORY
NOTE</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_edei--AmendmentDescription_c20250101__20251231_gIFAD-LWJ_zHcyom08idAi"><ix:nonNumeric contextRef="From2025-01-01to2025-12-31" continuedAt="ConU000050-01" id="Fact000050" name="dei:AmendmentDescription">On
March 31, 2026, NexGel, Inc. (the &#8220;Company&#8221;) filed its Annual Report on Form 10-K for the fiscal year ended December 31,
2025 (the &#8220;Original Form 10-K&#8221;). This Amendment No. 1 (this &#8220;Amendment&#8221;) amends Part III, Items 10 through 14
of the Original Form 10-K to include information previously omitted from the Original Form 10-K in reliance on General Instruction G(3)
to Form 10-K, which provides that registrants may incorporate by reference certain information from a definitive proxy statement involving
the election of directors if such definitive proxy statement is filed with the Securities and Exchange Commission (the &#8220;SEC&#8221;)
within 120 days after the end of the fiscal year. The Company is filing this Amendment to include Part III information in its Original
Form 10-K because the Company will not file a definitive proxy statement containing this information before that date. The reference
on the cover of the Original Form 10-K to the incorporation by reference of portions of the Company&#8217;s definitive proxy statement
into Part III has been deleted. Except for the addition of the Part III information, the update to the cover page, and the filing of
related certifications, this Amendment does not amend or otherwise update any other information in the Original Form 10-K. Accordingly,
this Amendment should be read in conjunction with the Original Form 10-K.</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_C0B_gIFAD-LWJ_ze8r9mtGjili"><ix:continuation continuedAt="ConU000050-02" id="ConU000050-01">Except
as specifically stated herein, this Amendment does not reflect events occurring after the filing of the Original Form 10-K and no attempt
has been made in this Amendment to modify or update other disclosures as presented in the Original Form 10-K.</ix:continuation></span></span></p>

<div id="xdx_C01_gIFAD-LWJ_zZjxEU7sRVH9"><ix:continuation continuedAt="ConU000050-03" id="ConU000050-02"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:continuation></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_C0F_gIFAD-LWJ_z9FvrlF8YJKd"><ix:continuation id="ConU000050-03">In
accordance with Rule 12b-15 under the Securities Exchange Act of 1934, as amended, this Amendment also contains new certifications by
our principal executive officer and principal financial officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, filed as Exhibits
31.3 and 31.4 hereto. Because no financial statements are contained in this Amendment, and this Amendment does not contain or amend disclosures
with respect to Items 307 and 308 of Regulation S-K, paragraphs 3, 4 and 5 of the Section 302 certifications have been omitted. In addition,
because no financial statements are being filed with this Amendment, certifications pursuant to Section 906 of the Sarbanes-Oxley Act
of 2002 are not required and are not being filed herewith.</ix:continuation></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 2; Options: NewSection; Value: 2 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 0pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Table
of Contents</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 0.75in"/>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Page</b>&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#DB_001"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>PART III</b></span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item
    10.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#DB_002">Directors, Executive Officers and Corporate Governance</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item
    11.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#DB_003">Executive Compensation</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item
    12.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#sa_001">Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">15</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item
    13.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#sa_002">Certain Relationships and Related Transactions, and Director Independence</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">16</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item
    14.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#sa_003">Principal Accountant Fees and Services</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">18</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><a href="#sa_004">PART IV</a></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item
    15.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#sa_005">Exhibits</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">19</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#sa_006">Signatures</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">20<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#sa_007">Exhibit Index</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1</span></td></tr>
  </table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<!-- Field: Page; Sequence: 3; Value: 2 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 0pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="DB_001"></span>PART
III</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="DB_002"></span><b>ITEM
10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Executive
Officers and Directors</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table sets forth the name, age and position of each individual who serves as an executive officer or director of the Company
as of the date of this Amendment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 34%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name</b></span></td>
    <td style="width: 2%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Age</b></span></td>
    <td style="width: 2%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 52%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Position</b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Adam
    Levy</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">63</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
    Executive Officer, President and Director</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ian
    Blackman</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">58</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
    Financial Officer (Principal Financial Officer and Principal Accounting Officer)</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Steven
    Glassman</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">61</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chairperson
    of the Board of Directors</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Steven
    A. Ciardiello</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">55</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Scott
    R. Henry</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">55</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr.
    Jerome B. Zeldis, M.D., Ph.D.</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">76</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Executive
Officers</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Adam
Levy, Chief Executive Officer, President and Director.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
Levy has served as our Chief Executive Officer and President since September 10, 2019 and was our Chief Financial Officer from December
31, 2019 until June 1, 2021. Mr. Levy has also served on our Board since September 9, 2021. Mr. Levy was an investment banker associated
with Cova Capital for six years prior to joining NexGel and has significant capital markets experience. Prior to that, he was the president
and CEO of Warlock Records Inc. and its related companies from its inception in 1985. While at Warlock, he led the successful turn-around
of several financially distressed music companies as part of a roll up strategy. Mr. Levy has expertise in consumer products, marketing,
television/radio advertising and direct to consumer sales, which makes him well-qualified to be a member of the Company&#8217;s Board.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Ian
Blackman, Chief Financial Officer.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
Blackman, 58, has served as our Chief Financial Officer since April 27, 2026. Mr. Blackman is a Certified Public Accountant with over
30 years of global financial leadership experience across private equity-backed and publicly traded organizations. From February 2018
until September 2025, Mr. Blackman served as Chief Financial Officer of McIntosh Group Inc. (and its successor, Bose Luxury), a private
equity-backed luxury consumer electronics company, where he was a member of the executive team that drove organic revenue growth and
was deeply involved in two due diligence and sale processes resulting in transactions to a private equity firm and subsequently to a
strategic acquirer. From April 2017 to January 2018, Mr. Blackman served as Chief Financial Officer, North America, for Diptyque and
Byredo, two private equity-backed luxury lifestyle brands, where he was responsible for all finance, treasury, tax and human resources
functions. From May 2015 to March 2017, Mr. Blackman served as Chief Financial Officer of Trish McEvoy Ltd., an international luxury
beauty brand, with responsibility for finance, treasury, tax, human resources and administrative functions across its U.S. operations
and U.K.-based subsidiary. From September 2011 to April 2015, Mr. Blackman served as Chief Financial Officer of JOC Group Inc. and its
affiliate Breakbulk Inc., the North American businesses of an international data services group, where he managed the strategic plan
process used in connection with the sale of the global division to an international private equity firm and led the implementation of
a private equity plan that resulted in two subsequent sales to strategic acquirers. From 1995 to September 2011, Mr. Blackman served
in roles of increasing responsibility at Universal Music Group. Mr. Blackman began his career at Goldstein Golub Kessler and Company,
where he served as an Audit Manager from 1989 to 1995. Mr. Blackman holds a Bachelor of Science (Honours) in Economics from the London
School of Economics.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 4; Value: 2 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 0pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Board
of Directors</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Steven
Glassman, Chairperson of the Board of Directors.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Steven
Glassman has served on our Board of Directors since March 8, 2021 and serves as Chairperson of the Board. He is currently the senior
business advisor for Nephila Advisors, LLC, a Nashville, TN based hedge fund focused on catastrophic reinsurance and weather risk transfer
markets in connection with the capital markets. From January 2018 until now, Mr. Glassman focused on Global Business Initiatives at Nephila.
From 2010 to 2017, Mr. Glassman served as the Chief Management Officer of Nephila Capital Ltd. Prior to joining Nephila, Mr. Glassman
worked at Merrill Lynch in New York in their real estate principal investment group from 1986 to 2009. Mr. Glassman holds a Bachelor
of Arts in Economics from Vanderbilt University. Mr. Glassman brings to the Board more than 30 years of business-related experience,
with expertise in finance, auditing and accounting, which makes him a well-qualified candidate to be a director of the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Steven
A. Ciardiello, Director.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
Ciardiello has served on our Board of Directors since July 31, 2025. Mr. Ciardiello is a Certified Public Accountant who currently serves
as the Chief Accounting Officer of Shutterstock, Inc. (NYSE: SSTK), a leading global creative platform offering high-quality creative
content for transformative brands, where he has served since 2016 and leads a global finance team responsible for SEC reporting, tax,
internal audit, and general accounting. Since joining Shutterstock, Mr. Ciardiello has led numerous financial transformation initiatives,
improved reporting efficiency, and led efforts to streamline enterprise resource planning and financial operations. Prior to Shutterstock,
Mr. Ciardiello held several finance leadership positions, overseeing the redesign of the financial close process and implementation of
a global ERP system, and has over 15 years of Big Four public accounting experience. Mr. Ciardiello brings to the Board more than 25
years of senior financial leadership experience in publicly traded companies, with expertise in SEC reporting, internal audit, financial
transformation and corporate governance, which makes him a well-qualified candidate to be a director of the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Scott
R. Henry, Director.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
Henry has served on our Board of Directors since January 16, 2023. Mr. Henry, CFA, is a Managing Director, Senior Research Analyst at
Alliance Global Partners with 20+ years of sell-side coverage in the pharmaceutical, biotechnology and medical device sectors. He has
previously held positions with firms including ROTH Capital Partners, Oppenheimer, Thomas Weisel Partners, ABN AMRO and Leerink Swann
&amp; Co. Mr. Henry has received numerous awards, including rankings in the Wall Street Journal &#8220;Best on the Street&#8221; stock
picking survey, Forbes/Zacks Investment Research &#8220;Best Analysts&#8221; for the drugs category and Forbes.com/StarMine rankings
for earnings estimate accuracy. His investment views have been cited in the Wall Street Journal and the New York Times, and he has made
frequent appearances on CNBC, CBS MarketWatch and Bloomberg. Mr. Henry attended the University of Rhode Island and received an M.B.A.
with distinction from Cornell University. Mr. Henry brings to the Board more than 20 years of business-related experience, with expertise
in finance and the capital markets, which makes him a well-qualified candidate to be a director of the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 5; Value: 2 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 0pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Dr.
Jerome B. Zeldis, M.D., Ph.D., Director.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr.
Zeldis has served on our Board of Directors since April 1, 2020. From January 2021 to March 2023, he was Executive Vice President for
Research and Development at NexImmune (NASDAQ: NEXI). From April 2020 to October 2021 Dr. Zeldis was executive chair of ViralClear Pharmaceuticals,
Inc., a partially owned subsidiary of BioSig Technologies, Inc. (NASDAQ: BSGM) on which he served on the Board of Directors from May
2019 to October 2021. Dr. Zeldis was at Celgene Corporation (NASDAQ:CELG) from Feb 1997 to June 2016 where he was Chief Medical Officer
and had a variety of other responsibilities. From 2016 to March 2019, Dr. Zeldis served as Chief Medical Officer and President of Clinical
Research with responsibility for Drug Safety, Quality, and Regulatory at Sorrento Therapeutics, Inc. Since June 2011, Dr. Zeldis has
been a director of Soligenix, Inc. and PTC Therapeutics, Inc. He attended Brown University for an AB, MS, followed by Yale University
for an MPhil, MD, and PhD in Molecular Biophysics and Biochemistry. Dr. Zeldis trained in Internal Medicine at the UCLA Center for the
Health Sciences and in Gastroenterology at the Massachusetts General Hospital and Harvard Medical School. He was Assistant Professor
of Medicine at the Harvard Medical School, Associate Professor of Medicine at University of California, Davis, Clinical Associate Professor
of Medicine at Cornell Medical School and Professor of Clinical Medicine at the Robert Wood Johnson Medical School in New Brunswick,
New Jersey. Mr. Zeldis brings to the Board more than 40 years of business-related experience, with expertise in the biotech and medical
devices fields, which makes him a well-qualified candidate to be a director of the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
Joseph F. McGuire previously served as our Chief Financial Officer from January 1, 2025 until his employment with the Company terminated
effective December 31, 2025. Mr. Adam E. Drapczuk III previously served as our Chief Financial Officer from June 1, 2021 until December
31, 2024 and as our Interim Chief Financial Officer from January 1, 2026 until his resignation effective April 27, 2026 in connection
with the appointment of Mr. Blackman; Mr. Drapczuk continues to provide financial consulting services to the Company. Mr. Nachum Stein
previously served as a member of our Board of Directors from September 10, 2019 until his resignation effective February 2, 2026. The
resignations of Mr. Drapczuk and Mr. Stein were not the result of any disagreement with the Company on any matter relating to its operations,
policies or practices. Reference is made to the Company&#8217;s Current Report on Form 8-K filed with the SEC on April 30, 2026 for additional
information regarding Mr. Blackman&#8217;s appointment and Mr. Drapczuk&#8217;s resignation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Family
Relationships</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
are no family relationships among any of NexGel&#8217;s directors or executive officers.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Committees
of the Board of Directors</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Board of Directors has established an Audit Committee, a Compensation Committee and a Nominating and Corporate Governance Committee.
As of the date of this Amendment, the membership of each of the Board committees is set forth in the table below.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="border-bottom: Black 1pt solid; width: 40%; font-weight: bold; text-align: left">Name</td><td style="width: 2%; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 18%; font-weight: bold; text-align: center">Audit Committee</td><td style="width: 2%; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 18%; font-weight: bold; text-align: center">Compensation Committee</td><td style="width: 2%; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 18%; font-weight: bold; text-align: center">Nominating and Corporate Governance Committee</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Adam Levy</td><td>&#160;</td>
    <td style="text-align: center">&#8212;</td><td>&#160;</td>
    <td style="text-align: center">&#8212;</td><td>&#160;</td>
    <td style="text-align: center">&#8212;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Steven Glassman*</td><td>&#160;</td>
    <td style="text-align: center">Member</td><td>&#160;</td>
    <td style="text-align: center">Chairperson</td><td>&#160;</td>
    <td style="text-align: center">Member</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Steven A. Ciardiello</td><td>&#160;</td>
    <td style="text-align: center">Member</td><td>&#160;</td>
    <td style="text-align: center">Member</td><td>&#160;</td>
    <td style="text-align: center">&#8212;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Scott R. Henry</td><td>&#160;</td>
    <td style="text-align: center">Chairperson</td><td>&#160;</td>
    <td style="text-align: center">Member</td><td>&#160;</td>
    <td style="text-align: center">Member</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt">Dr. Jerome B. Zeldis, M.D., Ph.D.</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1pt">&#8212;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1pt">&#8212;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1pt">Chairperson</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i></i></span></p>

<!-- Field: Rule-Page --><div style="width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>*
Chairperson of the Board of Directors</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>


<!-- Field: Page; Sequence: 6; Value: 2 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 0pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Audit
Committee.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Audit Committee is currently comprised of Mr. Glassman, Mr. Henry and Mr. Ciardiello, each of whom our Board has determined is financially
literate and qualifies as an independent director under Section 5605(a)(2) and Section 5605(c)(2) of the Nasdaq rules. Mr. Henry is the
chairperson of our Audit Committee and Mr. Henry qualifies as an audit committee financial expert, as defined in Item 407(d)(5)(ii) of
Regulation S-K.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Audit Committee has adopted a written audit committee charter, viewable at https://ir.nexgel.com/corporate-governance/governance-documents,
that provides that the functions of our Audit Committee include, among other things:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">selecting
                                            a qualified firm to serve as the independent registered public accounting firm to audit our
                                            financial statements;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">helping
                                            to ensure the independence and performance of the independent registered public accounting
                                            firm;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">discussing
                                            the scope and results of the audit with the independent registered public accounting firm,
                                            and reviewing, with management and the independent accountants, our interim and year-end
                                            operating results;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">developing
                                            procedures for employees to submit concerns anonymously about questionable accounting or
                                            audit matters;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">reviewing
                                            our policies on risk assessment and risk management;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">reviewing
                                            and approving related party transactions;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">obtaining
                                            and reviewing a report by the independent registered public accounting firm, at least annually,
                                            that describes our internal quality-control procedures, any material issues with such procedures,
                                            and any steps taken to deal with such issues when required by applicable law; and</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">approving
                                            (or, as permitted, pre-approving) all audit and all permissible non-audit services, other
                                            than de minimis non-audit services, to be performed by the independent registered public
                                            accounting firm.</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Compensation
Committee.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Compensation Committee is currently comprised of Mr. Glassman, Mr. Ciardiello and Mr. Henry. Our Board has determined that each of Mr.
Glassman, Mr. Ciardiello and Mr. Henry qualifies as an independent director under Section 5605(a)(2) of the Nasdaq rules and a &#8220;non-employee
director&#8221; for purposes of Section 16b-3 under the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;),
and does not have a material relationship with us that would affect his ability to be independent from management in connection with
the duties of a compensation committee member, as described in Section 5605(d)(2) of the Nasdaq rules. Mr. Glassman is the chairperson
of our Compensation Committee.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Compensation Committee has adopted a written compensation committee charter, viewable at https://ir.nexgel.com/corporate-governance/governance-documents,
that provides that the functions of our Compensation Committee include, among other things:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">reviewing
                                            and approving, or recommending to our Board for approval, the compensation of our executive
                                            officers and any compensatory arrangement with our executive officers;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">reviewing
                                            and recommending to our Board for approval the compensation of our directors and any changes
                                            to their compensation;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">reviewing
                                            and approving, or recommending to our Board for approval, and administering incentive compensation
                                            and equity incentive plans; and</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">reviewing
                                            and establishing general policies relating to compensation and benefits of our employees
                                            and reviewing our overall compensation philosophy.</span></td></tr></table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>


<!-- Field: Page; Sequence: 7; Value: 2 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 0pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Nominating
and Corporate Governance Committee.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Nominating and Corporate Governance Committee is currently comprised of Mr. Glassman, Mr. Henry and Dr. Zeldis. Our Board has determined
that each of Mr. Glassman, Mr. Henry and Dr. Zeldis qualifies as an independent director under Section 5605(a)(2) of the Nasdaq rules.
Dr. Zeldis is the chairperson of our Nominating and Corporate Governance Committee.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Nominating and Corporate Governance Committee has adopted a written nominating and corporate governance committee charter, viewable at
https://ir.nexgel.com/corporate-governance/governance-documents, that provides that the functions of our Nominating and Corporate Governance
Committee include, among other things:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">identifying,
                                            evaluating and selecting, or making recommendations to our Board regarding, nominees for
                                            election to our Board and its committees;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">overseeing
                                            the evaluation and the performance of our Board and of individual directors;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">considering
                                            and making recommendations to our Board regarding the composition of our Board and its committees;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">overseeing
                                            our corporate governance practices;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">contributing
                                            to succession planning; and</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">developing
                                            and making recommendations to our Board regarding corporate governance guidelines and matters.</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Code
of Business Conduct and Ethics</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have adopted a Code of Business Conduct and Ethics that applies to our officers, directors and employees, including our principal executive
officer, principal financial officer and principal accounting officer. The Code of Business Conduct and Ethics addresses, among other
things, conflicts of interest, protection and proper use of Company assets, government relations, compliance with laws, rules and regulations
and the process for reporting violations of the Code of Business Conduct and Ethics, improper conflicts of interest or other violations.
Our Code of Business Conduct and Ethics is available on our website at www.nexgel.com in the &#8220;Governance Documents&#8221; section
found under the &#8220;Investors&#8221; tab. We intend to disclose any future amendments to certain provisions of the Code of Business
Conduct and Ethics, or waivers of such provisions granted to executive officers and directors, on this website within four business days
following the date of any such amendment or waiver.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Insider
Trading Policy</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has adopted an insider trading policy that governs the purchase, sale, and/or other transactions of our securities by our directors,
officers and employees. The policy is reasonably designed to promote compliance with insider trading laws, rules and regulations, and
applicable listing standards. In addition, with regard to the Company&#8217;s trading in its own securities, it is the Company&#8217;s
policy to comply with the federal securities laws and the applicable exchange listing requirements. A copy of the Company&#8217;s insider
trading policy was filed as Exhibit 19.1 to the Original Form 10-K.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the Company&#8217;s insider trading policy, short sales of Company securities, including any hedging or monetization transactions
(such as zero-cost collars and forward sale contracts), are prohibited. This prohibition applies to all employees, officers and directors
of the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Policy
for the Recovery of Erroneously Awarded Compensation</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
required by the listing standards adopted by Nasdaq as a result of SEC rulemaking, our Board adopted a Policy for the Recovery of Erroneously
Awarded Compensation. The policy provides that the Company must promptly recover specified incentive-based compensation that is received
by our Section 16 officers on or after December 1, 2023, regardless of fault or misconduct, upon specified accounting restatements of
the Company&#8217;s financial statements that result in such persons receiving an amount that exceeds the amount that otherwise would
have been received had it been determined based on the restated amounts, computed without regard to any taxes paid. There are limited
exceptions to the recovery required as set forth in the listing standards. Incentive-based compensation is defined as any compensation
that is granted, earned, or vested based wholly or in part upon the attainment of a financial reporting measure. There will not be any
duplicative recovery by the Company. As specified in the listing standards, the Company cannot insure or indemnify a Section 16 officer
for recoveries under this policy.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Section
16(a) Beneficial Ownership Reporting Compliance</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Section
16(a) of the Exchange Act requires our directors and officers, and persons who own more than ten percent of our common stock, to file
with the SEC initial reports of ownership and reports of changes in ownership of our common stock. To our knowledge, based solely on
a review of the copies of such reports furnished to us, during the fiscal year ended December 31, 2025, we believe that all filing requirements
applicable to our officers, directors and greater than ten percent stockholders were complied with for the fiscal year ended December
31, 2025.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 8; Value: 2 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 0pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="DB_003"></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ITEM
11. EXECUTIVE COMPENSATION.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Compensation
Philosophy and Practices</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
believe that the performance of our executive officers significantly impacts our ability to achieve our corporate goals. We, therefore,
place considerable importance on the design and administration of our executive officer compensation program. This program is intended
to enhance stockholder value by attracting, motivating and retaining qualified individuals to perform at the highest levels and to contribute
to our growth and success. Our executive officer compensation program is designed to provide compensation opportunities that are tied
to individual and corporate performance.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
compensation packages are also designed to be competitive in our industry. The Compensation Committee from time-to-time consults with
other advisors in designing our compensation program, including in evaluating the competitiveness of individual compensation packages
and in relation to our corporate goals.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
overall compensation philosophy has been to pay our executive officers an annual base salary and to provide opportunities, through cash
and equity incentives, to provide higher compensation if certain key performance goals are satisfied.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Summary
Compensation Table</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table summarizes all compensation received by our named executive officers for the fiscal years ended December 31, 2025 and
December 31, 2024.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font-weight: bold">Name and principal position</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Salary ($)</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Bonus ($)</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Stock Awards ($)</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Option Awards ($)</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Non-equity Incentive Plan Comp. ($)</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Change in Pension Value ($)</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">All Other Comp. ($)</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total ($)</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 28%; text-align: left">Adam Levy,</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 4%; text-align: right">2025</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 4%; text-align: right">373,077</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 4%; text-align: right">15,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">100,000 (1)</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">378,600 (2)</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 4%; text-align: right">&#8212;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 4%; text-align: right">10,500</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 4%; text-align: right">&#8212;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 4%; text-align: right">877,177</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-style: italic; text-align: left">Chief Executive Officer and President</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2024</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">325,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">25,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">50,000 (4)</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,350</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7,200 (3)</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">437,550</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Joseph F. McGuire,</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2025</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">190,769</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">252,400 (5)</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">446,169</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-style: italic; text-align: left">Former Chief Financial Officer (6)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Adam E. Drapczuk III,</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2024</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">248,229</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">248,229</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-style: italic; text-align: left">Former Chief Financial Officer and Former Interim Chief Financial Officer (7)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Rule-Page --><div style="width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)
Represents an equity grant of 26,116 shares of common stock to Mr. Levy granted on January 2, 2025, which vested in twelve equal monthly
installments during 2025. The shares were valued at $3.829 per share, the closing per share price of the Company&#8217;s common stock
as reported on Nasdaq on January 2, 2025 (or an aggregate of $100,000).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 9; Value: 2 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 0pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)
Represents 150,000 stock options granted to Mr. Levy on January 2, 2025 under the Plan, with a per share exercise price of $3.829, a
five-year term, and vesting in four equal annual installments of 37,500 shares on each of December 31, 2025, 2026, 2027 and 2028. Amounts
in this column represent the aggregate grant date fair value of options granted in the reported year, determined in accordance with FASB
ASC Topic 718. These amounts do not necessarily correspond to the actual value that may be realized by Mr. Levy.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)
Represents a cash reimbursement for an automobile allowance.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)
Represents an equity grant of 22,222 shares of common stock to Mr. Levy which vested on a monthly basis during the fiscal year ended
December 31, 2024 and which were valued at $2.25 per share, which was the Company&#8217;s fair market value per share on the date of
the grant, January 2, 2024 (or an aggregate of $50,000).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)
Represents 100,000 stock options granted to Mr. McGuire on January 2, 2025 under the Plan, with a per share exercise price of $3.829,
vesting as follows: (i) 25,000 shares on September 1, 2025 and (ii) the remaining 75,000 shares in equal monthly installments over thirty-six
months beginning on October 31, 2025. Amounts in this column represent the aggregate grant date fair value of options granted in the
reported year, determined in accordance with FASB ASC Topic 718. These amounts do not necessarily correspond to the actual value that
may be realized by Mr. McGuire.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(6)
Mr. McGuire served as the Company&#8217;s Chief Financial Officer from January 1, 2025 until his employment with the Company terminated
effective December 31, 2025.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(7)
Mr. Drapczuk served as the Company&#8217;s Chief Financial Officer from June 1, 2021 until December 31, 2024 and continued to serve as
a financial consultant to the Company from January 1, 2025 through December 31, 2025. Effective January 1, 2026, Mr. Drapczuk was appointed
Interim Chief Financial Officer of the Company, in which role he served until his resignation effective April 27, 2026 in connection
with the appointment of Mr. Blackman as Chief Financial Officer. Mr. Drapczuk continues to provide financial consulting services to the
Company. Mr. Drapczuk&#8217;s 2024 compensation, as previously reported in the Company&#8217;s definitive proxy statement filed with
the SEC on April 30, 2025, is included for comparative purposes.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>NexGel
2019 Long-Term Incentive Plan</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 8, 2019, our stockholders approved the 2019 Long-Term Incentive Plan (the &#8220;2019 Plan&#8221;), which was adopted by our Board
on March 8, 2019. The 2019 Plan provides for the granting of incentive stock options, nonqualified stock options, restricted stock, stock
appreciation rights, restricted stock units, performance awards, dividend equivalent rights, and other awards, which may be granted singly,
in combination, or in tandem, and which may be paid in cash, shares of our common stock, or a combination of cash and shares of our common
stock. We initially reserved a total of 57,143 shares of our common stock for awards under the 2019 Plan. Pursuant to amendments approved
by our stockholders, the maximum number of shares of common stock that may be delivered pursuant to awards under the 2019 Plan is currently
1,651,429 shares.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unless
terminated earlier by the Board, the 2019 Plan will expire on the tenth anniversary of its effective date. No award may be made under
the 2019 Plan after its expiration date, but awards made prior thereto may extend beyond that date.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Employment
Agreements</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Adam
Levy 2025 Executive Employment Agreement.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
December 31, 2024, the Company entered into a 2025 Executive Employment Agreement (the &#8220;Levy Employment Agreement&#8221;) with
Adam Levy, who has served as the Company&#8217;s Chief Executive Officer and President since 2019. The term of the Levy Employment Agreement
is for one year from January 1, 2025. The Levy Employment Agreement terminated Mr. Levy&#8217;s prior 2024 Executive Employment Agreement
with the Company dated December 26, 2023 (the &#8220;Prior Levy Agreement&#8221;) in its entirety and the Prior Levy Agreement is of
no further force or effect, including but not limited to any and all continuing or surviving obligations of both the Company and Mr.
Levy under the Prior Levy Agreement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 10; Value: 2 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 0pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the Levy Employment Agreement, Mr. Levy is paid a base salary of $375,000 per year. Mr. Levy also received a grant of shares of the
Company&#8217;s common stock equal to $100,000 divided by the closing per share price of the Company&#8217;s common stock as reported
on Nasdaq on January 2, 2025, which was $3.829 and equates to 26,116 shares of common stock (the &#8220;Levy Equity Grant&#8221;). The
Levy Equity Grant vests in twelve equal monthly installments (subject to any rounding adjustments) during the term of the Levy Employment
Agreement with the first installment vesting on January 2, 2025.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additionally
and pursuant to the Levy Employment Agreement, on January 2, 2025 Mr. Levy received stock options under the 2019 Plan to purchase up
to 150,000 shares of the Company&#8217;s common stock at a per share exercise price of $3.829, which is equal to the closing per share
price of the Company&#8217;s common stock as reported on Nasdaq on January 2, 2025 (the &#8220;Levy Stock Option&#8221;). The Levy Stock
Option has a five-year term and vests as follows: 37,500 shares of common stock underlying the Levy Stock Option vest on December 31,
2025, 2026, 2027 and 2028, respectively; provided Mr. Levy is employed on the applicable vesting date by the Company unless Mr. Levy
is terminated without cause or resigns for good reason (as defined in the Levy Employment Agreement) during the vesting period in which
case the Levy Stock Option shall accelerate, vest and become exercisable immediately. In the event of a Change in Control (as defined
in the Plan) of the Company, any unvested portion of the Levy Stock Option shall accelerate, vest and become exercisable immediately
prior to the Change in Control.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
Levy was also entitled to receive or be eligible for the following bonuses pursuant to the Levy Employment Agreement:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
                                            cash bonus equal to $25,000 (which was paid on December 31, 2024) and, for the remainder
                                            of the fiscal year 2025, Mr. Levy was eligible to receive a cash bonus in a targeted amount
                                            of $25,000 upon the achievement of reasonable target objectives and performance goals of
                                            the Company and Mr. Levy as may be determined by the Board and/or the Compensation Committee
                                            of the Board in consultation with Mr. Levy, which may result in the target bonus being a
                                            higher or lower amount than $25,000;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
                                            the event the Company achieves EBITDA (as defined in the Levy Employment Agreement) for two
                                            consecutive fiscal calendar quarters during the term through the first fiscal quarter of
                                            2026, (a) a cash bonus equal to $50,000 and (b) a grant of 40,000 shares of common stock,
                                            which shall vest over a two-year period in four equal installments on each six-month anniversary
                                            date after which the EBITDA bonus was earned;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain
                                            trading-price-based and capital-raising-based bonuses, as more fully described in the Levy
                                            Employment Agreement; and</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Such
                                            additional equity awards under the Company&#8217;s existing equity incentive plan, or any
                                            other equity incentive plan the Company may adopt in the future, as the Board or Compensation
                                            Committee may determine in their discretion.</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Levy Employment Agreement contains customary severance and change-in-control provisions, as well as non-competition, non-solicitation,
confidentiality, and assignment of inventions provisions whereby Mr. Levy is subject to non-competition and non-solicitation restrictions
for a period of one year and two years, respectively, following termination of his employment. The foregoing summary is qualified in
its entirety by reference to the full text of the Levy Employment Agreement, a copy of which was filed as Exhibit 10.1 to the Company&#8217;s
Current Report on Form 8-K filed with the SEC on January 2, 2025.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Joseph
F. McGuire 2025 Executive Employment Agreement.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
December 30, 2024, the Company entered into a 2025 Executive Employment Agreement (the &#8220;McGuire Employment Agreement&#8221;) with
Joseph F. McGuire, pursuant to which Mr. McGuire became the Company&#8217;s Chief Financial Officer effective January 1, 2025, replacing
Adam E. Drapczuk III. The term of the McGuire Employment Agreement was for one year from January 1, 2025. Pursuant to the McGuire Employment
Agreement, Mr. McGuire was paid a base salary of $200,000 per year. Mr. McGuire was also eligible to receive annual bonus compensation
in a targeted amount of 30% of his base salary upon the achievement of reasonable target objectives and performance goals of the Company
and Mr. McGuire as may be determined by the Chief Executive Officer, the Board and/or the Compensation Committee of the Board in consultation
with Mr. McGuire.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>


<!-- Field: Page; Sequence: 11; Value: 2 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 0pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additionally
and pursuant to the McGuire Employment Agreement, on January 2, 2025 Mr. McGuire received stock options under the 2019 Plan to purchase
up to 100,000 shares of the Company&#8217;s common stock at a per share exercise price of $3.829, which is equal to the closing per share
price of the Company&#8217;s common stock as reported on Nasdaq on January 2, 2025 (the &#8220;McGuire Stock Option&#8221;). The McGuire
Stock Option vested as follows: (i) 25,000 shares of common stock vested on September 1, 2025; and (ii) the remaining 75,000 shares of
common stock vest equally per month on the last day of each month for thirty-six months beginning on October 31, 2025; provided Mr. McGuire
was employed on the applicable vesting date by the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
McGuire&#8217;s employment with the Company terminated effective December 31, 2025. The details of Mr. McGuire&#8217;s separation from
the Company are being finalized and such details will be filed in a Form 8-K once available. The foregoing summary is qualified in its
entirety by reference to the full text of the McGuire Employment Agreement, a copy of which was filed as an exhibit to the Company&#8217;s
Current Report on Form 8-K filed with the SEC on December 30, 2024.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Ian
Blackman 2026 Executive Employment Agreement.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
April 27, 2026, in connection with the appointment of Mr. Blackman as the Company&#8217;s Chief Financial Officer, the Company entered
into an Executive Employment Agreement with Mr. Blackman (the &#8220;Blackman Employment Agreement&#8221;), effective as of April 27,
2026 (the &#8220;Blackman Effective Date&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the Blackman Employment Agreement, Mr. Blackman is paid a base salary of $250,000 per year. Mr. Blackman is also eligible to receive
a cash bonus for fiscal year 2026 (pro-rated from the Blackman Effective Date) based on the Company&#8217;s achievement of specified
earnings before interest, taxes, depreciation and amortization (&#8220;EBITDA&#8221;) targets, equal to (i) 10% of his base salary if
the Company achieves EBITDA of at least $4 million, (ii) 30% of his base salary if the Company achieves EBITDA of at least $6 million,
or (iii) 50% of his base salary if the Company achieves EBITDA of at least $8 million. Only one of the foregoing bonus tiers may be earned
for fiscal year 2026, and the bonuses are not cumulative. The Blackman Employment Agreement provides that, for fiscal years following
2026, the cash bonus structure for Mr. Blackman will be determined by the Compensation Committee of the Board.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the Blackman Employment Agreement, Mr. Blackman also received an initial grant of options to purchase up to 160,000 shares of the
Company&#8217;s common stock under the 2019 Plan (the &#8220;Blackman Initial Option Grant&#8221;). To the extent qualifying as an incentive
stock option under the Internal Revenue Code, the Blackman Initial Option Grant will be treated as an incentive stock option, and the
remainder will be treated as a non-qualified stock option. The Blackman Initial Option Grant has a five-year term and a per share exercise
price equal to the closing per share price of the Company&#8217;s common stock as reported on Nasdaq on the third business day after
the Company is no longer in possession of material non-public information. The Blackman Initial Option Grant vests as follows: (i) 40,000
shares vest on the first anniversary of the Blackman Effective Date, and (ii) the remaining 120,000 shares vest in 36 equal monthly installments
of 3,334 shares (with rounding adjustments) commencing on March 31, 2027, in each case subject to Mr. Blackman&#8217;s continued employment
with the Company on each applicable vesting date. In the event of a Change in Control (as defined in the Blackman Employment Agreement)
of the Company, any unvested portion of the Blackman Initial Option Grant shall accelerate, vest and become exercisable immediately prior
to the Change in Control.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Blackman Employment Agreement also provides for severance benefits in the event Mr. Blackman&#8217;s employment is terminated by the
Company without cause or by Mr. Blackman for good reason (as such terms are defined in the Blackman Employment Agreement). The applicable
Severance Period (as defined in the Blackman Employment Agreement) is (i) three months if such termination occurs on or before the date
that is six months after the Blackman Effective Date, (ii) six months if such termination occurs after the date that is six months after
the Blackman Effective Date but on or before the first anniversary of the Blackman Effective Date, and (iii) twelve months if such termination
occurs thereafter. The severance benefits consist of (a) continued payment of Mr. Blackman&#8217;s base salary during the Severance Period,
(b) a pro-rata portion of his target annual bonus for the year of termination, multiplied by 25%, 50% or 100%, based on the applicable
Severance Period, (c) reimbursement of COBRA premiums during the Severance Period, and (d) acceleration of vesting of any equity awards
that would have otherwise vested through the end of the Severance Period.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 12; Value: 2 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 0pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
the event Mr. Blackman&#8217;s employment is terminated by the Company without cause or by Mr. Blackman for good reason within twelve
months following a Change in Control, Mr. Blackman is entitled to (i) a lump sum payment equal to one times his then-current base salary
plus 100% of his target annual bonus, (ii) twelve months of COBRA premium reimbursement, and (iii) full acceleration of vesting of all
unvested equity awards.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Blackman Employment Agreement contains customary non-competition, non-solicitation, confidentiality and assignment of inventions provisions,
including a one-year post-employment non-competition restriction in the United States, a one-year post-employment employee non-solicitation
restriction, and a two-year post-employment customer and vendor non-solicitation restriction. The Blackman Employment Agreement is governed
by the laws of the State of New York. The foregoing summary is qualified in its entirety by reference to the full text of the Blackman
Employment Agreement, a copy of which was filed as Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed with the SEC
on April 30, 2026.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Other
Employment Agreements.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Except
as noted above, we do not have employment agreements with Mr. Adam E. Drapczuk III, our former Interim Chief Financial Officer, or any
of our other employees, each of whom are employees-at-will.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Outstanding
Equity Awards at Fiscal Year-End</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table sets forth information regarding equity awards that have been previously awarded to each of the named executive officers
and which remained outstanding as of December 31, 2025.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font-weight: bold">Name</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of securities underlying unexercised options (#) exercisable</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of securities underlying unexercised options (#) unexercisable</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Option exercise price ($)</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Option expiration date</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of Shares or Units of Stock that have not Vested (#)</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Market Value of Shares of Units That Have Not Vested ($)</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: left">Adam Levy</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 6%; text-align: right">14,286</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 6%; text-align: right">&#8212;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 6%; text-align: right">5.25</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 6%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9/9/2031</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 6%; text-align: right">&#8212;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 6%; text-align: right">&#8212;</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">37,500</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">112,500</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.83</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1/2/2030</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,750</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14,088</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Joseph F. McGuire (1)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">31,252</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">68,748</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.83</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1/2/2035</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Rule-Page --><div style="width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)
Mr. McGuire&#8217;s employment with the Company terminated effective December 31, 2025. To the extent any portion of his outstanding
equity awards was forfeited upon the termination of his employment, the table above reflects only those amounts that remained outstanding
as of December 31, 2025.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 13; Value: 2 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 0pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Director
Compensation</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the fiscal year ended December 31, 2025, non-employee members of our Board were compensated as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font-weight: bold">Name</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fees earned or paid in cash</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Stock Award</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Option Awards</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Non-equity Incentive Plan Compensation</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nonqualified Deferred Comp. Earnings</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">All other Compensation</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 37%; text-align: left">Steven Glassman</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">&#8212;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">21,173</td><td style="width: 1%; text-align: left">(1)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">64,710</td><td style="width: 1%; text-align: left">(2)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">&#8212;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">&#8212;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">&#8212;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">85,883</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Steven A. Ciardiello</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">44,490</td><td style="text-align: left">(3)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">44,490</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Scott R. Henry</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">21,173</td><td style="text-align: left">(1)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">64,710</td><td style="text-align: left">(2)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">85,883</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Nachum Stein (4)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">64,710</td><td style="text-align: left">(2)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">64,710</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Dr. Jerome B. Zeldis</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">64,710</td><td style="text-align: left">(2)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">64,710</td><td style="text-align: left">&#160;</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Rule-Page --><div style="width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)
Represents (i) a restricted stock unit grant of 2,500 shares to each of Messrs. Glassman and Henry on February 12, 2025 for their service
as the Chairperson of the Board and the Chairperson of the Audit Committee, respectively. The shares were for services provided in 2024
and vested immediately upon grant and (ii) a restricted stock unit grant of 5,000 shares to each of Messrs. Glassman and Henry on June
25, 2025 for their service as the Chairperson of the Board and the Chairperson of the Audit Committee, respectively. Each restricted
stock unit vests as follows: in equal 417 share amounts over the following continuous twelve months (on the last calendar day of each
month) beginning on July 31, 2025 (with 413 shares vesting month twelve due to rounding adjustments).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)
Represents an option to purchase up to 30,000 shares of the Company&#8217;s common stock granted to each non-employee director on June
25, 2025. The option has an exercise price of $2.32 per share, the closing price of the Company&#8217;s common stock on the grant date,
and vests as follows: in equal 2,500 share amounts over the continuous twelve months (on the last calendar day of each month) beginning
on July 31, 2025. Amounts in this column represent the aggregate grant date fair value of options granted in the reported year, determined
in accordance with FASB ASC Topic 718. These amounts do not necessarily correspond to the actual value that may be realized by the directors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)
Mr. Ciardiello was appointed to the Board on July 31, 2025. In connection with his appointment, Mr. Ciardiello received an option to
purchase up to 30,000 shares of common stock. The option has an exercise price of $2.25 per share, the closing price of the Company&#8217;s
common stock on the grant date, and vests as follows: in equal 2,500 share amounts over the continuous twelve months (on the last calendar
day of each month) beginning on July 31, 2025. Amounts in this column represent the aggregate grant date fair value of options granted
in the reported year, determined in accordance with FASB ASC Topic 718. These amounts do not necessarily correspond to the actual value
that may be realized by the directors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)
Mr. Stein resigned from the Board effective February 2, 2026.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Equity
Compensation.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
fiscal 2026, the Board has not yet determined the compensation level for our non-employee members of the Board.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Pay
versus Performance</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
an &#8220;emerging growth company,&#8221; we are not required to provide the executive compensation Pay versus Performance disclosure
described in Section 953(a) of the Dodd-Frank Wall Street Reform and Consumer Protection Act or Item 402(v) of Regulation S-K.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Indemnification
of Directors and Officers</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Certificate of Incorporation allows us to indemnify our present and former officers and directors and other personnel against liabilities
and expenses arising from their service to the full extent permitted by Delaware law. The persons indemnified include our (i) present
or former directors or officers, (ii) any person who while serving in any of the capacities referred to in clause (i) who served at our
request as a director, officer, partner, proprietor, trustee, employee, agent or similar functionary of another foreign or domestic corporation,
partnership, joint venture, trust, employee benefit plan or other enterprise, and (iii) any person nominated or designated by (or pursuant
to authority granted by) our Board or any committee thereof to serve in any of the capacities referred to in clauses (i) or (ii).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 14; Options: NewSection; Value: 14 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 0pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="sa_001"></span>ITEM
12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table sets forth information about beneficial ownership of our common stock as of April 28, 2026 (unless otherwise noted) by
(i) each stockholder that has indicated in public filings that the stockholder beneficially owns more than five percent of the common
stock, (ii) each of the Company&#8217;s directors and named executive officers and (iii) all directors and executive officers as a group.
Except as otherwise noted, each person listed below, either alone or together with members of the person&#8217;s family sharing the same
household, had, to our knowledge, sole voting and investment power with respect to the shares listed next to the person&#8217;s name.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font-weight: bold">Name and address(1)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Number
                                                                               of shares<br/> beneficially owned</b></span></p></td><td style="padding-bottom: 1pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Percentage of<br/> ownership (2)</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold">5% stockholders</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="width: 60%; text-align: left">Asymmetry Point LP(3)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 16%; text-align: right">745,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 16%; text-align: right">8.42</td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Directors and officers</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Steven A. Ciardiello</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">125,110</td><td style="text-align: left">(4)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.41</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Steven Glassman</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">331,411</td><td style="text-align: left">(5)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.67</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Scott R. Henry</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">268,614</td><td style="text-align: left">(6)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.98</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Nachum Stein(7)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">667,526</td><td style="text-align: left">(8)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7.37</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Dr. Jerome Zeldis</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">226,578</td><td style="text-align: left">(9)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.53</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Adam Levy</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">437,507</td><td style="text-align: left">(10)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4.90</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Ian Blackman(11)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">62,501</td><td style="text-align: left">(12)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Adam E. Drapczuk(11)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">236,028</td><td style="text-align: left">(13)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.67</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">(All directors and officers as a group 8 persons)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,355,275</td><td style="text-align: left">(14)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">24.41</td><td style="text-align: left">%</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*
Less than 1%.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Except
    as indicated, the address of the person named in the table is c/o NexGel, Inc., 2150 Cabot Boulevard West, Suite B, Langhorne, PA
    19667.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
    computing the number of shares beneficially owned by a person and the percentage ownership of that person, shares of the common stock
    subject to options or warrants held by that person that are currently exercisable or will become exercisable within 60 days after
    April 28, 2026, are deemed outstanding, while the shares are not deemed outstanding for purposes of computing percentage ownership
    of any other person. Except as otherwise indicated, and subject to applicable community property laws, the persons named in the table
    have sole voting and investment power with respect to all shares of the common stock held by them. Applicable percentage ownership
    is based on 8,849,665 shares of the common stock outstanding as of April 28, 2026. The inclusion in the table above of any shares
    deemed beneficially owned does not constitute an admission of beneficial ownership of those shares.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    address for Asymmetry Point LP is <span style="background-color: white">100 Biscayne Blvd Floor 12, Miami, Florida 33132</span>.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consists
    of (i) 21,739 shares of common stock, (ii) options to purchase 30,000 shares of common stock that are either currently exercisable
    or will become exercisable within 60 days of April 28, 2026, (iii) warrants to purchase 31,704 shares of common stock which are currently
    exercisable, and (iv) 41,667 shares of common stock currently exercisable under a convertible promissory note subject to various
    limitations..</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consists
    of (i) 156,655 shares of common stock, (ii) options to purchase 84,286 shares of common stock that are either currently exercisable
    or will become exercisable within 60 days of April 28, 2026, (iii) warrants to purchase 43,803 shares of common stock which are currently
    exercisable, (iv) 41,667 shares of common stock currently exercisable under a convertible promissory note subject to various limitations,
    and (v) 5,000 shares of common stock which have vested or will vest within 60 days of April 28, 2026.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(6)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consists
    of (i) 113,356 shares of common stock, (ii) options to purchase 70,000 shares of common stock that are either exercisable or will
    become exercisable within 60 days of April 28, 2026, (iii) warrants to purchase 38,591 shares of common stock which are currently
    exercisable, (iv) 41,667 shares of common stock currently exercisable under a convertible promissory note subject to various limitations,
    and (v) 5,000 shares of common stock which have vested or will vest within 60 days of April 28, 2026.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(7)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
    Stein resigned from the Board effective February 2, 2026.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(8)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consists
    of (i) 461,456 shares of common stock, (ii) options to purchase 170,681 shares of common stock that are either exercisable or will
    become exercisable within 60 days of April 28, 2026, and (iii) warrants to purchase 35,389 shares of common stock which are currently
    exercisable.&#160;&#160;The number of shares of common stock owned by Mr. Stein is based on previously reported numbers.&#160;&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(9)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consists
    of (i) 106,664 shares of common stock and (ii) options to purchase 98,572 shares of common stock that are either exercisable or will
    become exercisable within 60 days of April 28, 2026, and (iii) warrants to purchase 21,342 shares of common stock which are currently
    exercisable.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(10)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consists
    of (i) 357,692 shares of common stock and (ii) options to purchase 51,789 shares of common stock that are either exercisable or will
    become exercisable within 60 days of April 28, 2026 and (iii) warrants to purchase 1,818 shares of common stock which are currently
    exercisable, and (iv) 26,208 shares of common stock which have vested or will vest within 60 days of April 28, 2026.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(11)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective
    February 27, 2026, Mr. Blackman replaced Adam E. Drapczuk as our Chief Financial Officer. Mr. Drapczuk currently continues to serve
    as financial consultant to the Company but is no longer an executive officer of the company.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(12)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consists
    of (i) warrants to purchase 20,834 shares of common stock which are currently exercisable and (ii) 41,667 shares of common stock
    currently exercisable under a convertible promissory note subject to various limitations.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(13)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consists
    of (i) 122,385 shares of common stock, (ii) warrants to purchase 66,976 shares of common stock which are currently exercisable, (iii)
    41,667 shares of common stock currently exercisable under a convertible promissory note subject to various limitations, and (iv)
    5,000 shares of common stock which have vested or will vest within 60 days of April 28, 2026.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(14)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consists
    of (i) 1,339,947 shares of common stock, (ii) options to purchase 505,328 shares of common stock that are either exercisable or will
    become exercisable within 60 days of April 28, 2026, (iii) warrants to purchase 260,457 shares of common stock which are currently
    exercisable, (iv) 208,335 shares of common stock currently exercisable under a convertible promissory note subject to various limitations,
    and (v) 41,208 shares of common stock which have vested or will vest within 60 days of April 28, 2026.</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Securities
Authorized for Issuance Under Equity Compensation Plans</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table provides certain information as of December 31, 2025 with respect to our equity compensation plans under which our equity
securities are authorized for issuance:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font-weight: bold">Plan Category</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of securities to be issued upon exercise of outstanding options (a)</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted-average exercise price of outstanding options (b)</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Securities remaining available for future issuance under equity compensation plans (excluding securities reflected in column (a)) (c)</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 44%; text-align: left">Equity compensation plan approved by security holders</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 14%; text-align: right">515,863</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">2.38</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 14%; text-align: right">518,655</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Equity compensation plan not approved by security holders</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; padding-bottom: 1pt">Total</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">515,863</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2.38</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">518,655</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<!-- Field: Page; Sequence: 15; Value: 14 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 0pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="sa_002"></span>ITEM
13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition to the compensation arrangements with our directors and executive officers, including those discussed in the sections titled
&#8220;Executive Officers and Directors&#8221; and &#8220;Executive Compensation,&#8221; the following is a description of each transaction
since January 1, 2024 and each currently proposed transaction in which:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">we
    have been or are to be a participant;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#9679;<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    amount involved exceeded or exceeds the lesser of $120,000 or one percent of the average of our total assets at year-end for the
    last two completed fiscal years; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#9679;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">any
    of our directors, executive officers or holders of more than 5% of our outstanding capital stock, or any immediate family member
    of, or person sharing the household with, any of these individuals or entities, had or will have a direct or indirect material interest.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Subscription
Agreements.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
February 15, 2024, we entered into subscription agreements with investors for the sale of an aggregate of 231,040 units at a price to
the public of $4.22 per unit (the &#8220;February 2024 Offering&#8221;), with each unit consisting of two shares of our common stock
and a warrant to purchase one share of common stock at an exercise price of $4.00 per share and was immediately exercisable for a period
of five years. Certain members of our Board of Directors and executive team purchased an aggregate of 41,469 units in the February 2024
Offering on the same terms as other investors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
August 8, 2024, we entered into subscription agreements with investors for the sale of an aggregate of 222,000 units at a price to the
public of $5.00 per unit (the &#8220;August 2024 Offering&#8221;), with each unit consisting of two shares of our common stock and a
warrant to purchase one share of common stock at an exercise price of $4.25 per share and was immediately exercisable for a period of
five years. Certain members of our Board of Directors and executive team purchased an aggregate of 27,000 units in the August 2024 Offering
on the same terms as other investors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
November 11, 2024, we entered into subscription agreements with investors for the sale of an aggregate of 363,636 units at a price to
the public of $5.50 per unit (the &#8220;November 2024 Offering&#8221;), with each unit consisting of two shares of our common stock
and a warrant to purchase one share of common stock at an exercise price of $4.25 per share and was immediately exercisable for a period
of five years. Certain members of our Board of Directors and executive team purchased an aggregate of 19,659 units in the November 2024
Offering on the same terms as other investors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other
than as described above, since January 1, 2024 there has been no transaction, and there is currently no proposed transaction, in which
the Company was or is to be a participant and in which the amount involved exceeded or exceeds the lesser of $120,000 or one percent
of the average of the Company&#8217;s total assets at year-end for the last two completed fiscal years and in which any of our directors,
executive officers or holders of more than 5% of our outstanding capital stock, or any immediate family member of, or person sharing
the household with, any of these individuals or entities, had or will have a direct or indirect material interest. There were no related
party transactions during the fiscal year ended December 31, 2025 that exceeded the thresholds set forth above.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 16; Value: 14 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 0pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Related-Party
Transaction Policy</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Audit Committee charter gives our Audit Committee the primary responsibility for reviewing and approving or disapproving &#8220;related-party
transactions,&#8221; which are generally transactions between us and related persons in which the aggregate amount involved exceeds or
may be expected to exceed $120,000 and in which a related person has or will have a direct or indirect material interest. The written
charter of our Audit Committee provides that our Audit Committee shall review and approve in advance any related-party transaction.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
approving or rejecting any related party transactions, our Audit Committee considers the relevant facts and circumstances available and
deemed relevant to our Audit Committee, including whether the transaction is on terms no less favorable than terms generally available
to an unaffiliated third party under the same or similar circumstances and the extent of the related person&#8217;s interest in the transaction.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior
to the formation of our Audit Committee, our entire Board of Directors had been responsible for approving related-party transactions.
The transactions described above were approved by our Board of Directors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Director
Independence</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
common stock and warrants trade on The Nasdaq Capital Market under the symbols &#8220;NXGL&#8221; and &#8220;NXGLW,&#8221; respectively.
Under the rules of Nasdaq, independent directors must comprise a majority of a listed company&#8217;s board of directors, subject to
certain phase-in periods. In addition, Nasdaq rules require that, subject to specified exceptions, each member of a listed company&#8217;s
audit, compensation and corporate governance and nominating committees be independent.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Board has undertaken a review of the composition of our Board, our committees and the independence of each director. Based upon information
requested from and provided by each director concerning his background, employment and affiliations, including family relationships,
our Board has determined that each of Steven Glassman, Steven A. Ciardiello, Scott R. Henry and Dr. Jerome B. Zeldis is &#8220;independent&#8221;
as that term is defined under applicable Nasdaq rules. Mr. Levy is not considered an independent director because he serves as our Chief
Executive Officer and President.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
making these determinations, our Board considered the current and prior relationships that each non-employee director has with the Company
and all other facts and circumstances our Board deemed relevant in determining their independence, including the beneficial ownership
of capital stock by each non-employee director.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 17; Value: 14 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 0pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="sa_003"></span>ITEM
14. PRINCIPAL ACCOUNTANT FEES AND SERVICES.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Fees
to Independent Registered Public Accounting Firm</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since
2019, Turner, Stone &amp; Company, L.L.P., Dallas, Texas (PCAOB ID 76), has acted as our independent registered public accounting firm.
For the years ended December 31, 2025 and 2024, Turner, Stone &amp; Company, L.L.P. billed us the fees set forth below, including expenses,
in connection with services rendered by that firm to us.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: left">Audit Fees</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">171,290</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">165,709</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Audit-Related Fees</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Tax Fees</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1pt; text-align: left">All Other Fees</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#8212;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#8212;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; padding-bottom: 1pt">TOTAL</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">171,290</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">165,709</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;Audit
Fees&#8221; consisted of fees billed for professional services rendered by the principal accountant for the audit of our annual financial
statements and review of the financial statements included in our Forms 10-K and 10-Q or services that are normally provided by the accountant
in connection with statutory and regulatory filings or engagements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;Audit-Related
Fees&#8221; consisted of fees billed for assurance and related services by the principal accountant that were reasonably related to the
performance of the audit or review of our financial statements and are not reported under the paragraph captioned &#8220;Audit Fees&#8221;
above. During our fiscal year ended December 31, 2024, there were no such fees billed by Turner, Stone &amp; Company, L.L.P.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;Tax
Fees&#8221; consisted of fees billed for professional services rendered by the principal accountant for tax returns preparation. During
our fiscal years ended December 31, 2025 and 2024, there were no such fees billed by Turner, Stone &amp; Company, L.L.P.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;All
Other Fees&#8221; consisted of fees billed for products and services provided by the principal accountant, other than the services reported
above under other captions of this Item 14. During our fiscal years ended December 31, 2025 and 2024, there were no such fees billed
by Turner, Stone &amp; Company, L.L.P.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Pre-Approval
Policies and Procedures</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Audit Committee&#8217;s policy is that all audit and non-audit services provided by its independent registered public accounting firm
shall either be approved before the independent registered public accounting firm is engaged for the particular services or shall be
rendered pursuant to pre-approval procedures established by the Audit Committee. These services may include audit services and permissible
audit-related services, tax services and other services. Pre-approval spending limits for audit services are established on an annual
basis, detailed as to the particular service or category of services to be performed and implemented by our financial officers. Any audit
or non-audit service fees that may be incurred by us during a quarter that fall outside the limits pre-approved by the Audit Committee
for a particular service or category of services must be reviewed and approved by the chairperson of the Audit Committee prior to the
performance of services. On an annual basis, the Audit Committee reviews and itemizes all fees paid to its independent registered public
accounting firm in the prior quarter (including fees approved by the chairperson of the Audit Committee between regularly scheduled meetings
and fees approved by our financial officers pursuant to the pre-approval policies described above) and further reviews and itemizes all
fees expected to be paid in the upcoming quarter. The Audit Committee may revise its pre-approval spending limits and policies at any
time. None of the fees paid to the independent registered public accounting firm were approved by the Audit Committee after the services
were rendered pursuant to the &#8220;de minimis&#8221; exception established by the SEC for the provision of non-audit services.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 18; Value: 14 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 0pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="sa_004"></span>PART
IV</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="sa_005"></span>ITEM
15. EXHIBITS.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)(1)
Financial Statements. The consolidated financial statements of NexGel, Inc. are included in the Original Form 10-K filed with the SEC
on March 31, 2026.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)(2)
Financial Statement Schedules. Not applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)(3)
Exhibits. The exhibits listed in the exhibit index below are filed as part of, or incorporated by reference into, this Amendment. In
accordance with Rule 12b-15 under the Securities Exchange Act of 1934, this Amendment includes new certifications by our principal executive
officer and principal financial officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. Because no financial statements have
been included in this Amendment and this Amendment does not contain or amend any disclosure with respect to Items 307 and 308 of Regulation
S-K, paragraphs 3, 4 and 5 of the certifications have been omitted. Because no financial statements are being filed with this Amendment,
certifications pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 are not required and are not being filed herewith. All other
exhibits required to be filed pursuant to Item 601 of Regulation S-K are listed in the exhibit index of the Original Form 10-K and are
incorporated herein by reference.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(b)
Exhibits.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See
the Exhibit Index below.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(c)
Financial Statement Schedules.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">None.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 19; Value: 14 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 0pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="sa_006"></span>SIGNATURES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this Amendment to be
signed on its behalf by the undersigned, thereunto duly authorized.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NEXGEL, INC.</b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 50%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date: April 30, 2026</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</span></td>
    <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 47%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>/s/
    Adam Levy</i></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Adam Levy</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer, Director</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Executive Officer)</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 50%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date: April 30, 2026</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</span></td>
    <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 47%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>/s/
    Ian Blackman</i></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ian Blackman</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Accounting and Financial Officer)</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<!-- Field: Page; Sequence: 20; Value: 14 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 0pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="sa_007"></span>EXHIBIT
INDEX</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 0.75in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exhibit
    <br/>
    Number</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Description</b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">31.3<sup>*</sup></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ex31-3.htm">Certificate of Chief Executive Officer Pursuant to Securities Exchange Act Rules 13a-14(a) and 15d-14(a) as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, April 30, 2026.</a></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">31.4<sup>*</sup></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ex31-4.htm">Certificate of Chief Financial Officer Pursuant to Securities Exchange Act Rules 13a-14(a) and 15d-14(a) as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, dated April 30, 2026.</a></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">104</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cover Page Interactive
    Data File (formatted as Inline XBRL)</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*Filed
herewith</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<!-- Field: Page; Sequence: 21; Options: Last -->
    <div style="border-bottom: Black 1pt solid; margin-top: 0pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0">&#160;</p>















<!-- Field: Set; Name: xdx; ID: xdx_08B_extensions -->
<!-- eJx1j8FuwjAMhp+Ad7CqHRGkHXDojVUMTYMJMcR29VqzRbRx5aQMHmlvuTRdNQ5bFCly/H//b0fRMFryvS5J4PVuu4IdVXWJjmBLBxIyOXlF9vCYgn+39K6tEzQulD2YsWfIM7PRFP1/UJ60pSIFNRnfqnEyAxWn0wnM19Gg7WdsDrog4zSWgKaAjXAtmhzKpXPY4ZkNV5eQtCexmk0K8Uh17S9IVJzAE5/wk+VoYbXKosEwnEG0FG5qr1qcHZmWhEVJlY+zHf17wzR5Yx1X6QtKu5vd8aaR/AMt+c0qNs+O8+OaqjcSL45VksRq/jNHz4Bj6CnoMAjcHzlXrhuUPZYNqZFS8T8R125DqFHg1CJwE6De/xt9s4fa -->
</body>
</html>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.3
<SEQUENCE>2
<FILENAME>ex31-3.htm
<DESCRIPTION>EX-31.3
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
31.3</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>CERTIFICATIONS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">I,
Adam Levy, certify that:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">I have reviewed this Amendment No. 1 to Annual Report
    on Form 10-K/A for the year ended December 31, 2025 of NexGel, Inc.; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based on my knowledge, this report does not contain
    any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances
    under which such statements were made, not misleading with respect to the period covered by this report.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:
April 30, 2026</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    Adam Levy</I></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Adam Levy</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Executive Officer)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<!-- Field: Page; Sequence: 1; Options: Last -->
    <DIV STYLE="margin-top: 0pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.4
<SEQUENCE>3
<FILENAME>ex31-4.htm
<DESCRIPTION>EX-31.4
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
31.4</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>CERTIFICATIONS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">I,
Ian Blackman, certify that:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">I have reviewed this Amendment No. 1 to Annual Report
    on Form 10-K/A for the year ended December 31, 2025 of NexGel, Inc.; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based on my knowledge, this report does not contain
    any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances
    under which such statements were made, not misleading with respect to the period covered by this report.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:
April 30, 2026</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    Ian Blackman</I></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ian Blackman</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Accounting and Financial Officer)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"></P>

<!-- Field: Page; Sequence: 1; Options: Last -->
    <DIV STYLE="margin-top: 0pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>4
<FILENAME>nxgl-20251231.xsd
<DESCRIPTION>XBRL SCHEMA FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" ?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 6.5a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
    <!-- Field: Doc-Info; Name: Misc; Value: 96Mps7xRiXgen8uDanwsWa+MubP9z5Z8qekhvWB4bdkaDyUm2ce/3CDXGIaGkRAM -->
<schema xmlns="http://www.w3.org/2001/XMLSchema" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:dei="http://xbrl.sec.gov/dei/2025" xmlns:us-gaap="http://fasb.org/us-gaap/2025" xmlns:srt="http://fasb.org/srt/2025" xmlns:srt-types="http://fasb.org/srt-types/2025" xmlns:dtr-types="http://www.xbrl.org/dtr/type/2024-01-31" xmlns:NXGL="http://nexgel.com/20251231" elementFormDefault="qualified" targetNamespace="http://nexgel.com/20251231">
    <annotation>
      <appinfo>
        <link:roleType roleURI="http://nexgel.com/role/Cover" id="Cover">
          <link:definition>00000001 - Document - Cover</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:linkbaseRef xlink:type="simple" xlink:href="nxgl-20251231_pre.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Presentation Links" />
        <link:linkbaseRef xlink:type="simple" xlink:href="nxgl-20251231_lab.xml" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Label Links" />
        <link:linkbaseRef xlink:type="simple" xlink:href="nxgl-20251231_def.xml" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Definition Links" />
      </appinfo>
    </annotation>
    <import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd" />
    <import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" />
    <import namespace="http://xbrl.sec.gov/dei/2025" schemaLocation="https://xbrl.sec.gov/dei/2025/dei-2025.xsd" />
    <import namespace="http://fasb.org/us-gaap/2025" schemaLocation="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd" />
    <import namespace="http://fasb.org/us-types/2025" schemaLocation="https://xbrl.fasb.org/us-gaap/2025/elts/us-types-2025.xsd" />
    <import namespace="http://www.xbrl.org/dtr/type/2024-01-31" schemaLocation="https://www.xbrl.org/dtr/type/2024-01-31/types.xsd" />
    <import namespace="http://xbrl.sec.gov/country/2025" schemaLocation="https://xbrl.sec.gov/country/2025/country-2025.xsd" />
    <import namespace="http://fasb.org/srt/2025" schemaLocation="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd" />
    <import namespace="http://fasb.org/srt-types/2025" schemaLocation="https://xbrl.fasb.org/srt/2025/elts/srt-types-2025.xsd" />
    <element id="NXGL_CommonStockParValue0.001Member" name="CommonStockParValue0.001Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="NXGL_WarrantsToPurchaseCommonStockMember" name="WarrantsToPurchaseCommonStockMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
</schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>5
<FILENAME>nxgl-20251231_def.xml
<DESCRIPTION>XBRL DEFINITION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 6.5a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20251231.xsd#Cover" roleURI="http://nexgel.com/role/Cover" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension" arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member" arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all" arcroleURI="http://xbrl.org/int/dim/arcrole/all" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll" arcroleURI="http://xbrl.org/int/dim/arcrole/notAll" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default" />
    <link:definitionLink xlink:type="extended" xlink:role="http://nexgel.com/role/Cover" xlink:title="00000001 - Document - Cover">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="nxgl-20251231.xsd#NXGL_CommonStockParValue0.001Member" xlink:label="loc_NXGLCommonStockParValue0.001Member_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_NXGLCommonStockParValue0.001Member_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="nxgl-20251231.xsd#NXGL_WarrantsToPurchaseCommonStockMember" xlink:label="loc_NXGLWarrantsToPurchaseCommonStockMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_NXGLWarrantsToPurchaseCommonStockMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentType" xlink:label="loc_deiDocumentType_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentType_60" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_AmendmentFlag" xlink:label="loc_deiAmendmentFlag_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiAmendmentFlag_60" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_AmendmentDescription" xlink:label="loc_deiAmendmentDescription_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiAmendmentDescription_60" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentRegistrationStatement" xlink:label="loc_deiDocumentRegistrationStatement_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentRegistrationStatement_60" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentAnnualReport" xlink:label="loc_deiDocumentAnnualReport_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentAnnualReport_60" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentQuarterlyReport" xlink:label="loc_deiDocumentQuarterlyReport_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentQuarterlyReport_60" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentTransitionReport" xlink:label="loc_deiDocumentTransitionReport_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentTransitionReport_60" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentShellCompanyReport" xlink:label="loc_deiDocumentShellCompanyReport_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentShellCompanyReport_60" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentShellCompanyEventDate" xlink:label="loc_deiDocumentShellCompanyEventDate_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentShellCompanyEventDate_60" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentPeriodStartDate" xlink:label="loc_deiDocumentPeriodStartDate_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentPeriodStartDate_60" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentPeriodEndDate" xlink:label="loc_deiDocumentPeriodEndDate_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentPeriodEndDate_60" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="loc_deiDocumentFiscalPeriodFocus_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentFiscalPeriodFocus_60" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentFiscalYearFocus" xlink:label="loc_deiDocumentFiscalYearFocus_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentFiscalYearFocus_60" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_CurrentFiscalYearEndDate" xlink:label="loc_deiCurrentFiscalYearEndDate_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiCurrentFiscalYearEndDate_60" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityFileNumber" xlink:label="loc_deiEntityFileNumber_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityFileNumber_60" xlink:type="arc" order="14" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityRegistrantName" xlink:label="loc_deiEntityRegistrantName_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityRegistrantName_60" xlink:type="arc" order="15" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityCentralIndexKey" xlink:label="loc_deiEntityCentralIndexKey_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityCentralIndexKey_60" xlink:type="arc" order="16" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityPrimarySicNumber" xlink:label="loc_deiEntityPrimarySicNumber_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityPrimarySicNumber_60" xlink:type="arc" order="17" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityTaxIdentificationNumber" xlink:label="loc_deiEntityTaxIdentificationNumber_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityTaxIdentificationNumber_60" xlink:type="arc" order="18" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="loc_deiEntityIncorporationStateCountryCode_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityIncorporationStateCountryCode_60" xlink:type="arc" order="19" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressAddressLine1" xlink:label="loc_deiEntityAddressAddressLine1_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityAddressAddressLine1_60" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressAddressLine2" xlink:label="loc_deiEntityAddressAddressLine2_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityAddressAddressLine2_60" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressAddressLine3" xlink:label="loc_deiEntityAddressAddressLine3_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityAddressAddressLine3_60" xlink:type="arc" order="22" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressCityOrTown" xlink:label="loc_deiEntityAddressCityOrTown_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityAddressCityOrTown_60" xlink:type="arc" order="23" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressStateOrProvince" xlink:label="loc_deiEntityAddressStateOrProvince_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityAddressStateOrProvince_60" xlink:type="arc" order="24" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressCountry" xlink:label="loc_deiEntityAddressCountry_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityAddressCountry_60" xlink:type="arc" order="25" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressPostalZipCode" xlink:label="loc_deiEntityAddressPostalZipCode_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityAddressPostalZipCode_60" xlink:type="arc" order="26" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_CountryRegion" xlink:label="loc_deiCountryRegion_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiCountryRegion_60" xlink:type="arc" order="27" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_CityAreaCode" xlink:label="loc_deiCityAreaCode_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiCityAreaCode_60" xlink:type="arc" order="28" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LocalPhoneNumber" xlink:label="loc_deiLocalPhoneNumber_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiLocalPhoneNumber_60" xlink:type="arc" order="29" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_Extension" xlink:label="loc_deiExtension_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiExtension_60" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_WrittenCommunications" xlink:label="loc_deiWrittenCommunications_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiWrittenCommunications_60" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_SolicitingMaterial" xlink:label="loc_deiSolicitingMaterial_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiSolicitingMaterial_60" xlink:type="arc" order="32" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_PreCommencementTenderOffer" xlink:label="loc_deiPreCommencementTenderOffer_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiPreCommencementTenderOffer_60" xlink:type="arc" order="33" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="loc_deiPreCommencementIssuerTenderOffer_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiPreCommencementIssuerTenderOffer_60" xlink:type="arc" order="34" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_Security12bTitle" xlink:label="loc_deiSecurity12bTitle_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiSecurity12bTitle_60" xlink:type="arc" order="35" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_NoTradingSymbolFlag" xlink:label="loc_deiNoTradingSymbolFlag_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiNoTradingSymbolFlag_60" xlink:type="arc" order="36" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_TradingSymbol" xlink:label="loc_deiTradingSymbol_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiTradingSymbol_60" xlink:type="arc" order="37" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_SecurityExchangeName" xlink:label="loc_deiSecurityExchangeName_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiSecurityExchangeName_60" xlink:type="arc" order="38" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_Security12gTitle" xlink:label="loc_deiSecurity12gTitle_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiSecurity12gTitle_60" xlink:type="arc" order="39" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_SecurityReportingObligation" xlink:label="loc_deiSecurityReportingObligation_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiSecurityReportingObligation_60" xlink:type="arc" order="40" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_AnnualInformationForm" xlink:label="loc_deiAnnualInformationForm_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiAnnualInformationForm_60" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="loc_deiAuditedAnnualFinancialStatements_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiAuditedAnnualFinancialStatements_60" xlink:type="arc" order="42" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="loc_deiEntityWellKnownSeasonedIssuer_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityWellKnownSeasonedIssuer_60" xlink:type="arc" order="43" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityVoluntaryFilers" xlink:label="loc_deiEntityVoluntaryFilers_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityVoluntaryFilers_60" xlink:type="arc" order="44" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityCurrentReportingStatus" xlink:label="loc_deiEntityCurrentReportingStatus_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityCurrentReportingStatus_60" xlink:type="arc" order="45" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityInteractiveDataCurrent" xlink:label="loc_deiEntityInteractiveDataCurrent_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityInteractiveDataCurrent_60" xlink:type="arc" order="46" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityFilerCategory" xlink:label="loc_deiEntityFilerCategory_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityFilerCategory_60" xlink:type="arc" order="47" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntitySmallBusiness" xlink:label="loc_deiEntitySmallBusiness_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntitySmallBusiness_60" xlink:type="arc" order="48" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityEmergingGrowthCompany" xlink:label="loc_deiEntityEmergingGrowthCompany_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityEmergingGrowthCompany_60" xlink:type="arc" order="49" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityExTransitionPeriod" xlink:label="loc_deiEntityExTransitionPeriod_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityExTransitionPeriod_60" xlink:type="arc" order="50" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentAccountingStandard" xlink:label="loc_deiDocumentAccountingStandard_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentAccountingStandard_60" xlink:type="arc" order="51" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_OtherReportingStandardItemNumber" xlink:label="loc_deiOtherReportingStandardItemNumber_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiOtherReportingStandardItemNumber_60" xlink:type="arc" order="52" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityShellCompany" xlink:label="loc_deiEntityShellCompany_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityShellCompany_60" xlink:type="arc" order="53" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityPublicFloat" xlink:label="loc_deiEntityPublicFloat_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityPublicFloat_60" xlink:type="arc" order="54" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityBankruptcyProceedingsReportingCurrent" xlink:label="loc_deiEntityBankruptcyProceedingsReportingCurrent_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityBankruptcyProceedingsReportingCurrent_60" xlink:type="arc" order="55" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="loc_deiEntityCommonStockSharesOutstanding_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityCommonStockSharesOutstanding_60" xlink:type="arc" order="56" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentsIncorporatedByReferenceTextBlock" xlink:label="loc_deiDocumentsIncorporatedByReferenceTextBlock_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentsIncorporatedByReferenceTextBlock_60" xlink:type="arc" order="57" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_IcfrAuditorAttestationFlag" xlink:label="loc_deiIcfrAuditorAttestationFlag_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiIcfrAuditorAttestationFlag_60" xlink:type="arc" order="58" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentFinStmtErrorCorrectionFlag" xlink:label="loc_deiDocumentFinStmtErrorCorrectionFlag_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentFinStmtErrorCorrectionFlag_60" xlink:type="arc" order="59" />
    </link:definitionLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>6
<FILENAME>nxgl-20251231_lab.xml
<DESCRIPTION>XBRL LABEL FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 6.5a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel" roleURI="http://www.xbrl.org/2009/role/negatedLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel" roleURI="http://www.xbrl.org/2009/role/negatedPeriodEndLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel" roleURI="http://www.xbrl.org/2009/role/negatedPeriodStartLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel" roleURI="http://www.xbrl.org/2009/role/negatedTotalLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel" roleURI="http://www.xbrl.org/2009/role/negatedNetLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel" roleURI="http://www.xbrl.org/2009/role/negatedTerseLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel" roleURI="http://www.xbrl.org/2009/role/netLabel" />
    <link:labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="us-gaap_StatementClassOfStockAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_StatementClassOfStockAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementClassOfStockAxis_lbl" xml:lang="en-US">Class of Stock [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="nxgl-20251231.xsd#NXGL_CommonStockParValue0.001Member" xlink:label="NXGL_CommonStockParValue0.001Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NXGL_CommonStockParValue0.001Member" xlink:to="NXGL_CommonStockParValue0.001Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="NXGL_CommonStockParValue0.001Member_lbl" xml:lang="en-US">Common Stock, par value $0.001</link:label>
      <link:loc xlink:type="locator" xlink:href="nxgl-20251231.xsd#NXGL_WarrantsToPurchaseCommonStockMember" xlink:label="NXGL_WarrantsToPurchaseCommonStockMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NXGL_WarrantsToPurchaseCommonStockMember" xlink:to="NXGL_WarrantsToPurchaseCommonStockMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="NXGL_WarrantsToPurchaseCommonStockMember_lbl" xml:lang="en-US">Warrants to Purchase Common Stock</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementTable_lbl" xml:lang="en-US">Statement [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementLineItems_lbl" xml:lang="en-US">Statement [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentType" xlink:label="dei_DocumentType" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_AmendmentFlag" xlink:label="dei_AmendmentFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_AmendmentDescription" xlink:label="dei_AmendmentDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentDescription" xlink:to="dei_AmendmentDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentDescription_lbl" xml:lang="en-US">Amendment Description</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentRegistrationStatement" xlink:label="dei_DocumentRegistrationStatement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentRegistrationStatement" xlink:to="dei_DocumentRegistrationStatement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentRegistrationStatement_lbl" xml:lang="en-US">Document Registration Statement</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentAnnualReport" xlink:label="dei_DocumentAnnualReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAnnualReport" xlink:to="dei_DocumentAnnualReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAnnualReport_lbl" xml:lang="en-US">Document Annual Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentQuarterlyReport" xlink:label="dei_DocumentQuarterlyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentQuarterlyReport" xlink:to="dei_DocumentQuarterlyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentQuarterlyReport_lbl" xml:lang="en-US">Document Quarterly Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentTransitionReport" xlink:label="dei_DocumentTransitionReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentTransitionReport" xlink:to="dei_DocumentTransitionReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentTransitionReport_lbl" xml:lang="en-US">Document Transition Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentShellCompanyReport" xlink:label="dei_DocumentShellCompanyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyReport" xlink:to="dei_DocumentShellCompanyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyReport_lbl" xml:lang="en-US">Document Shell Company Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentShellCompanyEventDate" xlink:label="dei_DocumentShellCompanyEventDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyEventDate" xlink:to="dei_DocumentShellCompanyEventDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyEventDate_lbl" xml:lang="en-US">Document Shell Company Event Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentPeriodStartDate" xlink:label="dei_DocumentPeriodStartDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodStartDate" xlink:to="dei_DocumentPeriodStartDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodStartDate_lbl" xml:lang="en-US">Document Period Start Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentPeriodEndDate" xlink:label="dei_DocumentPeriodEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="dei_DocumentFiscalPeriodFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentFiscalYearFocus" xlink:label="dei_DocumentFiscalYearFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_CurrentFiscalYearEndDate" xlink:label="dei_CurrentFiscalYearEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityFileNumber" xlink:label="dei_EntityFileNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFileNumber_lbl" xml:lang="en-US">Entity File Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityPrimarySicNumber" xlink:label="dei_EntityPrimarySicNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPrimarySicNumber" xlink:to="dei_EntityPrimarySicNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPrimarySicNumber_lbl" xml:lang="en-US">Entity Primary SIC Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityTaxIdentificationNumber" xlink:label="dei_EntityTaxIdentificationNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityTaxIdentificationNumber" xlink:to="dei_EntityTaxIdentificationNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityTaxIdentificationNumber_lbl" xml:lang="en-US">Entity Tax Identification Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="dei_EntityIncorporationStateCountryCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation, State or Country Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressAddressLine1" xlink:label="dei_EntityAddressAddressLine1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine1_lbl" xml:lang="en-US">Entity Address, Address Line One</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressAddressLine2" xlink:label="dei_EntityAddressAddressLine2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine2" xlink:to="dei_EntityAddressAddressLine2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine2_lbl" xml:lang="en-US">Entity Address, Address Line Two</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressAddressLine3" xlink:label="dei_EntityAddressAddressLine3" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine3" xlink:to="dei_EntityAddressAddressLine3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine3_lbl" xml:lang="en-US">Entity Address, Address Line Three</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressCityOrTown" xlink:label="dei_EntityAddressCityOrTown" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCityOrTown_lbl" xml:lang="en-US">Entity Address, City or Town</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressStateOrProvince" xlink:label="dei_EntityAddressStateOrProvince" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressStateOrProvince" xlink:to="dei_EntityAddressStateOrProvince_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressStateOrProvince_lbl" xml:lang="en-US">Entity Address, State or Province</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressCountry" xlink:label="dei_EntityAddressCountry" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCountry" xlink:to="dei_EntityAddressCountry_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCountry_lbl" xml:lang="en-US">Entity Address, Country</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressPostalZipCode" xlink:label="dei_EntityAddressPostalZipCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressPostalZipCode" xlink:to="dei_EntityAddressPostalZipCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressPostalZipCode_lbl" xml:lang="en-US">Entity Address, Postal Zip Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_CountryRegion" xlink:label="dei_CountryRegion" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CountryRegion" xlink:to="dei_CountryRegion_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CountryRegion_lbl" xml:lang="en-US">Country Region</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_CityAreaCode" xlink:label="dei_CityAreaCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CityAreaCode_lbl" xml:lang="en-US">City Area Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LocalPhoneNumber" xlink:label="dei_LocalPhoneNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LocalPhoneNumber_lbl" xml:lang="en-US">Local Phone Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_Extension" xlink:label="dei_Extension" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Extension" xlink:to="dei_Extension_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Extension_lbl" xml:lang="en-US">Extension</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_WrittenCommunications" xlink:label="dei_WrittenCommunications" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_WrittenCommunications" xlink:to="dei_WrittenCommunications_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_WrittenCommunications_lbl" xml:lang="en-US">Written Communications</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_SolicitingMaterial" xlink:label="dei_SolicitingMaterial" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SolicitingMaterial" xlink:to="dei_SolicitingMaterial_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SolicitingMaterial_lbl" xml:lang="en-US">Soliciting Material</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_PreCommencementTenderOffer" xlink:label="dei_PreCommencementTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementTenderOffer" xlink:to="dei_PreCommencementTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementTenderOffer_lbl" xml:lang="en-US">Pre-commencement Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="dei_PreCommencementIssuerTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementIssuerTenderOffer" xlink:to="dei_PreCommencementIssuerTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementIssuerTenderOffer_lbl" xml:lang="en-US">Pre-commencement Issuer Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_Security12bTitle" xlink:label="dei_Security12bTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12bTitle_lbl" xml:lang="en-US">Title of 12(b) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_NoTradingSymbolFlag" xlink:label="dei_NoTradingSymbolFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_NoTradingSymbolFlag" xlink:to="dei_NoTradingSymbolFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_NoTradingSymbolFlag_lbl" xml:lang="en-US">No Trading Symbol Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_TradingSymbol" xlink:label="dei_TradingSymbol" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US">Trading Symbol</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_SecurityExchangeName" xlink:label="dei_SecurityExchangeName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityExchangeName_lbl" xml:lang="en-US">Security Exchange Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_Security12gTitle" xlink:label="dei_Security12gTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12gTitle" xlink:to="dei_Security12gTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12gTitle_lbl" xml:lang="en-US">Title of 12(g) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_SecurityReportingObligation" xlink:label="dei_SecurityReportingObligation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityReportingObligation" xlink:to="dei_SecurityReportingObligation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityReportingObligation_lbl" xml:lang="en-US">Security Reporting Obligation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_AnnualInformationForm" xlink:label="dei_AnnualInformationForm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AnnualInformationForm" xlink:to="dei_AnnualInformationForm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AnnualInformationForm_lbl" xml:lang="en-US">Annual Information Form</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="dei_AuditedAnnualFinancialStatements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditedAnnualFinancialStatements" xlink:to="dei_AuditedAnnualFinancialStatements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditedAnnualFinancialStatements_lbl" xml:lang="en-US">Audited Annual Financial Statements</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="dei_EntityWellKnownSeasonedIssuer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US">Entity Well-known Seasoned Issuer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityVoluntaryFilers" xlink:label="dei_EntityVoluntaryFilers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl" xml:lang="en-US">Entity Voluntary Filers</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityCurrentReportingStatus" xlink:label="dei_EntityCurrentReportingStatus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityInteractiveDataCurrent" xlink:label="dei_EntityInteractiveDataCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityInteractiveDataCurrent_lbl" xml:lang="en-US">Entity Interactive Data Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityFilerCategory" xlink:label="dei_EntityFilerCategory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntitySmallBusiness" xlink:label="dei_EntitySmallBusiness" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntitySmallBusiness_lbl" xml:lang="en-US">Entity Small Business</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityEmergingGrowthCompany" xlink:label="dei_EntityEmergingGrowthCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityEmergingGrowthCompany_lbl" xml:lang="en-US">Entity Emerging Growth Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityExTransitionPeriod" xlink:label="dei_EntityExTransitionPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityExTransitionPeriod" xlink:to="dei_EntityExTransitionPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityExTransitionPeriod_lbl" xml:lang="en-US">Elected Not To Use the Extended Transition Period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentAccountingStandard" xlink:label="dei_DocumentAccountingStandard" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAccountingStandard" xlink:to="dei_DocumentAccountingStandard_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAccountingStandard_lbl" xml:lang="en-US">Document Accounting Standard</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_OtherReportingStandardItemNumber" xlink:label="dei_OtherReportingStandardItemNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_OtherReportingStandardItemNumber" xlink:to="dei_OtherReportingStandardItemNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_OtherReportingStandardItemNumber_lbl" xml:lang="en-US">Other Reporting Standard Item Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityShellCompany" xlink:label="dei_EntityShellCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityShellCompany" xlink:to="dei_EntityShellCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityShellCompany_lbl" xml:lang="en-US">Entity Shell Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityPublicFloat" xlink:label="dei_EntityPublicFloat" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPublicFloat" xlink:to="dei_EntityPublicFloat_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPublicFloat_lbl" xml:lang="en-US">Entity Public Float</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityBankruptcyProceedingsReportingCurrent" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityBankruptcyProceedingsReportingCurrent" xlink:to="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xml:lang="en-US">Entity Bankruptcy Proceedings, Reporting Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="dei_EntityCommonStockSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl" xml:lang="en-US">Entity Common Stock, Shares Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentsIncorporatedByReferenceTextBlock" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentsIncorporatedByReferenceTextBlock" xlink:to="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xml:lang="en-US">Documents Incorporated by Reference [Text Block]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_IcfrAuditorAttestationFlag" xlink:label="dei_IcfrAuditorAttestationFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_IcfrAuditorAttestationFlag" xlink:to="dei_IcfrAuditorAttestationFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_IcfrAuditorAttestationFlag_lbl" xml:lang="en-US">ICFR Auditor Attestation Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentFinStmtErrorCorrectionFlag" xlink:label="dei_DocumentFinStmtErrorCorrectionFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFinStmtErrorCorrectionFlag" xlink:to="dei_DocumentFinStmtErrorCorrectionFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFinStmtErrorCorrectionFlag_lbl" xml:lang="en-US">Document Financial Statement Error Correction [Flag]</link:label>
    </link:labelLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>7
<FILENAME>nxgl-20251231_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 6.5a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef xlink:type="simple" xlink:href="nxgl-20251231.xsd#Cover" roleURI="http://nexgel.com/role/Cover" />
    <link:presentationLink xlink:type="extended" xlink:role="http://nexgel.com/role/Cover" xlink:title="00000001 - Document - Cover">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_CoverAbstract" xlink:label="loc_deiCoverAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="nxgl-20251231.xsd#NXGL_CommonStockParValue0.001Member" xlink:label="loc_NXGLCommonStockParValue0.001Member" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_NXGLCommonStockParValue0.001Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="nxgl-20251231.xsd#NXGL_WarrantsToPurchaseCommonStockMember" xlink:label="loc_NXGLWarrantsToPurchaseCommonStockMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_NXGLWarrantsToPurchaseCommonStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentType" xlink:label="loc_deiDocumentType" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentType" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_AmendmentFlag" xlink:label="loc_deiAmendmentFlag" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiAmendmentFlag" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_AmendmentDescription" xlink:label="loc_deiAmendmentDescription" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiAmendmentDescription" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentRegistrationStatement" xlink:label="loc_deiDocumentRegistrationStatement" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentRegistrationStatement" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentAnnualReport" xlink:label="loc_deiDocumentAnnualReport" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentAnnualReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentQuarterlyReport" xlink:label="loc_deiDocumentQuarterlyReport" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentQuarterlyReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentTransitionReport" xlink:label="loc_deiDocumentTransitionReport" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentTransitionReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentShellCompanyReport" xlink:label="loc_deiDocumentShellCompanyReport" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentShellCompanyReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentShellCompanyEventDate" xlink:label="loc_deiDocumentShellCompanyEventDate" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentShellCompanyEventDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentPeriodStartDate" xlink:label="loc_deiDocumentPeriodStartDate" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentPeriodStartDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentPeriodEndDate" xlink:label="loc_deiDocumentPeriodEndDate" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentPeriodEndDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="loc_deiDocumentFiscalPeriodFocus" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentFiscalPeriodFocus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentFiscalYearFocus" xlink:label="loc_deiDocumentFiscalYearFocus" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentFiscalYearFocus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_CurrentFiscalYearEndDate" xlink:label="loc_deiCurrentFiscalYearEndDate" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiCurrentFiscalYearEndDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityFileNumber" xlink:label="loc_deiEntityFileNumber" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityFileNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityRegistrantName" xlink:label="loc_deiEntityRegistrantName" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityRegistrantName" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityCentralIndexKey" xlink:label="loc_deiEntityCentralIndexKey" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityCentralIndexKey" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityPrimarySicNumber" xlink:label="loc_deiEntityPrimarySicNumber" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityPrimarySicNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityTaxIdentificationNumber" xlink:label="loc_deiEntityTaxIdentificationNumber" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityTaxIdentificationNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="loc_deiEntityIncorporationStateCountryCode" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityIncorporationStateCountryCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressAddressLine1" xlink:label="loc_deiEntityAddressAddressLine1" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityAddressAddressLine1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressAddressLine2" xlink:label="loc_deiEntityAddressAddressLine2" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityAddressAddressLine2" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressAddressLine3" xlink:label="loc_deiEntityAddressAddressLine3" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityAddressAddressLine3" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressCityOrTown" xlink:label="loc_deiEntityAddressCityOrTown" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityAddressCityOrTown" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressStateOrProvince" xlink:label="loc_deiEntityAddressStateOrProvince" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityAddressStateOrProvince" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressCountry" xlink:label="loc_deiEntityAddressCountry" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityAddressCountry" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressPostalZipCode" xlink:label="loc_deiEntityAddressPostalZipCode" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityAddressPostalZipCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_CountryRegion" xlink:label="loc_deiCountryRegion" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiCountryRegion" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_CityAreaCode" xlink:label="loc_deiCityAreaCode" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiCityAreaCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LocalPhoneNumber" xlink:label="loc_deiLocalPhoneNumber" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiLocalPhoneNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_Extension" xlink:label="loc_deiExtension" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiExtension" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_WrittenCommunications" xlink:label="loc_deiWrittenCommunications" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiWrittenCommunications" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_SolicitingMaterial" xlink:label="loc_deiSolicitingMaterial" />
      <link:presentationArc order="320" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiSolicitingMaterial" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_PreCommencementTenderOffer" xlink:label="loc_deiPreCommencementTenderOffer" />
      <link:presentationArc order="330" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiPreCommencementTenderOffer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="loc_deiPreCommencementIssuerTenderOffer" />
      <link:presentationArc order="340" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiPreCommencementIssuerTenderOffer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_Security12bTitle" xlink:label="loc_deiSecurity12bTitle" />
      <link:presentationArc order="350" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiSecurity12bTitle" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_NoTradingSymbolFlag" xlink:label="loc_deiNoTradingSymbolFlag" />
      <link:presentationArc order="360" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiNoTradingSymbolFlag" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_TradingSymbol" xlink:label="loc_deiTradingSymbol" />
      <link:presentationArc order="370" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiTradingSymbol" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_SecurityExchangeName" xlink:label="loc_deiSecurityExchangeName" />
      <link:presentationArc order="380" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiSecurityExchangeName" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_Security12gTitle" xlink:label="loc_deiSecurity12gTitle" />
      <link:presentationArc order="390" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiSecurity12gTitle" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_SecurityReportingObligation" xlink:label="loc_deiSecurityReportingObligation" />
      <link:presentationArc order="400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiSecurityReportingObligation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_AnnualInformationForm" xlink:label="loc_deiAnnualInformationForm" />
      <link:presentationArc order="410" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiAnnualInformationForm" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="loc_deiAuditedAnnualFinancialStatements" />
      <link:presentationArc order="420" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiAuditedAnnualFinancialStatements" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="loc_deiEntityWellKnownSeasonedIssuer" />
      <link:presentationArc order="430" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityWellKnownSeasonedIssuer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityVoluntaryFilers" xlink:label="loc_deiEntityVoluntaryFilers" />
      <link:presentationArc order="440" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityVoluntaryFilers" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityCurrentReportingStatus" xlink:label="loc_deiEntityCurrentReportingStatus" />
      <link:presentationArc order="450" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityCurrentReportingStatus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityInteractiveDataCurrent" xlink:label="loc_deiEntityInteractiveDataCurrent" />
      <link:presentationArc order="460" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityInteractiveDataCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityFilerCategory" xlink:label="loc_deiEntityFilerCategory" />
      <link:presentationArc order="470" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityFilerCategory" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntitySmallBusiness" xlink:label="loc_deiEntitySmallBusiness" />
      <link:presentationArc order="480" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntitySmallBusiness" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityEmergingGrowthCompany" xlink:label="loc_deiEntityEmergingGrowthCompany" />
      <link:presentationArc order="490" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityEmergingGrowthCompany" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityExTransitionPeriod" xlink:label="loc_deiEntityExTransitionPeriod" />
      <link:presentationArc order="500" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityExTransitionPeriod" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentAccountingStandard" xlink:label="loc_deiDocumentAccountingStandard" />
      <link:presentationArc order="510" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentAccountingStandard" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_OtherReportingStandardItemNumber" xlink:label="loc_deiOtherReportingStandardItemNumber" />
      <link:presentationArc order="520" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiOtherReportingStandardItemNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityShellCompany" xlink:label="loc_deiEntityShellCompany" />
      <link:presentationArc order="530" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityShellCompany" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityPublicFloat" xlink:label="loc_deiEntityPublicFloat" />
      <link:presentationArc order="540" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityPublicFloat" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityBankruptcyProceedingsReportingCurrent" xlink:label="loc_deiEntityBankruptcyProceedingsReportingCurrent" />
      <link:presentationArc order="550" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityBankruptcyProceedingsReportingCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="loc_deiEntityCommonStockSharesOutstanding" />
      <link:presentationArc order="560" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiEntityCommonStockSharesOutstanding" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentsIncorporatedByReferenceTextBlock" xlink:label="loc_deiDocumentsIncorporatedByReferenceTextBlock" />
      <link:presentationArc order="570" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentsIncorporatedByReferenceTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_IcfrAuditorAttestationFlag" xlink:label="loc_deiIcfrAuditorAttestationFlag" />
      <link:presentationArc order="580" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiIcfrAuditorAttestationFlag" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentFinStmtErrorCorrectionFlag" xlink:label="loc_deiDocumentFinStmtErrorCorrectionFlag" />
      <link:presentationArc order="590" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_deiDocumentFinStmtErrorCorrectionFlag" xlink:type="arc" />
    </link:presentationLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>9
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Cover - USD ($)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2025</div></th>
<th class="th"><div>Apr. 28, 2026</div></th>
<th class="th"><div>Jun. 30, 2025</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">10-K/A<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">true<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AmendmentDescription', window );">Amendment Description</a></td>
<td class="text">On
March 31, 2026, NexGel, Inc. (the &#8220;Company&#8221;) filed its Annual Report on Form 10-K for the fiscal year ended December 31,
2025 (the &#8220;Original Form 10-K&#8221;). This Amendment No. 1 (this &#8220;Amendment&#8221;) amends Part III, Items 10 through 14
of the Original Form 10-K to include information previously omitted from the Original Form 10-K in reliance on General Instruction G(3)
to Form 10-K, which provides that registrants may incorporate by reference certain information from a definitive proxy statement involving
the election of directors if such definitive proxy statement is filed with the Securities and Exchange Commission (the &#8220;SEC&#8221;)
within 120 days after the end of the fiscal year. The Company is filing this Amendment to include Part III information in its Original
Form 10-K because the Company will not file a definitive proxy statement containing this information before that date. The reference
on the cover of the Original Form 10-K to the incorporation by reference of portions of the Company&#8217;s definitive proxy statement
into Part III has been deleted. Except for the addition of the Part III information, the update to the cover page, and the filing of
related certifications, this Amendment does not amend or otherwise update any other information in the Original Form 10-K. Accordingly,
this Amendment should be read in conjunction with the Original Form 10-K.Except
as specifically stated herein, this Amendment does not reflect events occurring after the filing of the Original Form 10-K and no attempt
has been made in this Amendment to modify or update other disclosures as presented in the Original Form 10-K.&#160;

In
accordance with Rule 12b-15 under the Securities Exchange Act of 1934, as amended, this Amendment also contains new certifications by
our principal executive officer and principal financial officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, filed as Exhibits
31.3 and 31.4 hereto. Because no financial statements are contained in this Amendment, and this Amendment does not contain or amend disclosures
with respect to Items 307 and 308 of Regulation S-K, paragraphs 3, 4 and 5 of the Section 302 certifications have been omitted. In addition,
because no financial statements are being filed with this Amendment, certifications pursuant to Section 906 of the Sarbanes-Oxley Act
of 2002 are not required and are not being filed herewith.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentAnnualReport', window );">Document Annual Report</a></td>
<td class="text">true<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentTransitionReport', window );">Document Transition Report</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Dec. 31,  2025<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td>
<td class="text">FY<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td>
<td class="text">2025<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CurrentFiscalYearEndDate', window );">Current Fiscal Year End Date</a></td>
<td class="text">--12-31<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">001-36278<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">NexGel,
Inc.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0001468929<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityTaxIdentificationNumber', window );">Entity Tax Identification Number</a></td>
<td class="text">26-4042544<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">DE<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">2150
    Cabot Blvd West<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine2', window );">Entity Address, Address Line Two</a></td>
<td class="text">Suite B<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Langhorne<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressStateOrProvince', window );">Entity Address, State or Province</a></td>
<td class="text">PA<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">19047<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">(215)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">702-8550<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityWellKnownSeasonedIssuer', window );">Entity Well-known Seasoned Issuer</a></td>
<td class="text">No<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityVoluntaryFilers', window );">Entity Voluntary Filers</a></td>
<td class="text">No<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCurrentReportingStatus', window );">Entity Current Reporting Status</a></td>
<td class="text">Yes<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityInteractiveDataCurrent', window );">Entity Interactive Data Current</a></td>
<td class="text">Yes<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFilerCategory', window );">Entity Filer Category</a></td>
<td class="text">Non-accelerated Filer<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntitySmallBusiness', window );">Entity Small Business</a></td>
<td class="text">true<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">true<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityExTransitionPeriod', window );">Elected Not To Use the Extended Transition Period</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityShellCompany', window );">Entity Shell Company</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityPublicFloat', window );">Entity Public Float</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 11,032,723<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Entity Common Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8,849,665<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentsIncorporatedByReferenceTextBlock', window );">Documents Incorporated by Reference [Text Block]</a></td>
<td class="text">None<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_IcfrAuditorAttestationFlag', window );">ICFR Auditor Attestation Flag</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentFinStmtErrorCorrectionFlag', window );">Document Financial Statement Error Correction [Flag]</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=NXGL_CommonStockParValue0.001Member', window );">Common Stock, par value $0.001</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">Common
    Stock, par value $0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">NXGL<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=NXGL_WarrantsToPurchaseCommonStockMember', window );">Warrants to Purchase Common Stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">Warrants
    to Purchase Common Stock<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">NXGLW<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of changes contained within amended document.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CityAreaCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CurrentFiscalYearEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>End date of current fiscal year in the format --MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CurrentFiscalYearEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gMonthDayItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentAnnualReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as an annual report.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentAnnualReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFinStmtErrorCorrectionFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicates whether any of the financial statement period in the filing include a restatement due to error correction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-K<br> -Number 229<br> -Section 402<br> -Subsection w<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFinStmtErrorCorrectionFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalPeriodFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fiscal period values are FY, Q1, Q2, and Q3. 1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalPeriodFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fiscalPeriodItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalYearFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalYearFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gYearItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentTransitionReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as a transition report.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Forms 10-K, 10-Q, 20-F<br> -Number 240<br> -Section 13<br> -Subsection a-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentTransitionReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentsIncorporatedByReferenceTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Documents incorporated by reference.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-23<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentsIncorporatedByReferenceTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 2 such as Street or Suite number</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCityOrTown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressPostalZipCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressStateOrProvince">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressStateOrProvince</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:stateOrProvinceItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCurrentReportingStatus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCurrentReportingStatus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityExTransitionPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if an emerging growth company has elected not to use the extended transition period for complying with any new or revised financial accounting standards.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 7A<br> -Section B<br> -Subsection 2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityExTransitionPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fileNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFilerCategory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFilerCategory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:filerCategoryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityInteractiveDataCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-T<br> -Number 232<br> -Section 405<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityInteractiveDataCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityPublicFloat">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityPublicFloat</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityShellCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityShellCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntitySmallBusiness">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicates that the company is a Smaller Reporting Company (SRC).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntitySmallBusiness</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityTaxIdentificationNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityTaxIdentificationNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:employerIdItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityVoluntaryFilers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityVoluntaryFilers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityWellKnownSeasonedIssuer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br> -Section 405<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityWellKnownSeasonedIssuer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_IcfrAuditorAttestationFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_IcfrAuditorAttestationFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LocalPhoneNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_Security12bTitle">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Title of a 12(b) registered security.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_Security12bTitle</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:securityTitleItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SecurityExchangeName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the Exchange on which a security is registered.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection d1-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SecurityExchangeName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarExchangeCodeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_TradingSymbol">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Trading symbol of an instrument as listed on an exchange.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_TradingSymbol</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:tradingSymbolItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=NXGL_CommonStockParValue0.001Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=NXGL_CommonStockParValue0.001Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=NXGL_WarrantsToPurchaseCommonStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=NXGL_WarrantsToPurchaseCommonStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>10
<FILENAME>report.css
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
/* Updated 2009-11-04 */
/* v2.2.0.24 */

/* DefRef Styles */
.report table.authRefData{
	background-color: #def;
	border: 2px solid #2F4497;
	font-size: 1em;
	position: absolute;
}

.report table.authRefData a {
	display: block;
	font-weight: bold;
}

.report table.authRefData p {
	margin-top: 0px;
}

.report table.authRefData .hide {
	background-color: #2F4497;
	padding: 1px 3px 0px 0px;
	text-align: right;
}

.report table.authRefData .hide a:hover {
	background-color: #2F4497;
}

.report table.authRefData .body {
	height: 150px;
	overflow: auto;
	width: 400px;
}

.report table.authRefData table{
	font-size: 1em;
}

/* Report Styles */
.pl a, .pl a:visited {
	color: black;
	text-decoration: none;
}

/* table */
.report {
	background-color: white;
	border: 2px solid #acf;
	clear: both;
	color: black;
	font: normal 8pt Helvetica, Arial, san-serif;
	margin-bottom: 2em;
}

.report hr {
	border: 1px solid #acf;
}

/* Top labels */
.report th {
	background-color: #acf;
	color: black;
	font-weight: bold;
	text-align: center;
}

.report th.void	{
	background-color: transparent;
	color: #000000;
	font: bold 10pt Helvetica, Arial, san-serif;
	text-align: left;
}

.report .pl {
	text-align: left;
	vertical-align: top;
	white-space: normal;
	width: 200px;
	white-space: normal; /* word-wrap: break-word; */
}

.report td.pl a.a {
	cursor: pointer;
	display: block;
	width: 200px;
	overflow: hidden;
}

.report td.pl div.a {
	width: 200px;
}

.report td.pl a:hover {
	background-color: #ffc;
}

/* Header rows... */
.report tr.rh {
	background-color: #acf;
	color: black;
	font-weight: bold;
}

/* Calendars... */
.report .rc {
	background-color: #f0f0f0;
}

/* Even rows... */
.report .re, .report .reu {
	background-color: #def;
}

.report .reu td {
	border-bottom: 1px solid black;
}

/* Odd rows... */
.report .ro, .report .rou {
	background-color: white;
}

.report .rou td {
	border-bottom: 1px solid black;
}

.report .rou table td, .report .reu table td {
	border-bottom: 0px solid black;
}

/* styles for footnote marker */
.report .fn {
	white-space: nowrap;
}

/* styles for numeric types */
.report .num, .report .nump {
	text-align: right;
	white-space: nowrap;
}

.report .nump {
	padding-left: 2em;
}

.report .nump {
	padding: 0px 0.4em 0px 2em;
}

/* styles for text types */
.report .text {
	text-align: left;
	white-space: normal;
}

.report .text .big {
	margin-bottom: 1em;
	width: 17em;
}

.report .text .more {
	display: none;
}

.report .text .note {
	font-style: italic;
	font-weight: bold;
}

.report .text .small {
	width: 10em;
}

.report sup {
	font-style: italic;
}

.report .outerFootnotes {
	font-size: 1em;
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>11
<FILENAME>Show.js
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
// Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission.  Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105.
var Show={};Show.LastAR=null,Show.showAR=function(a,r,w){if(Show.LastAR)Show.hideAR();var e=a;while(e&&e.nodeName!='TABLE')e=e.nextSibling;if(!e||e.nodeName!='TABLE'){var ref=((window)?w.document:document).getElementById(r);if(ref){e=ref.cloneNode(!0);
e.removeAttribute('id');a.parentNode.appendChild(e)}}
if(e)e.style.display='block';Show.LastAR=e};Show.hideAR=function(){Show.LastAR.style.display='none'};Show.toggleNext=function(a){var e=a;while(e.nodeName!='DIV')e=e.nextSibling;if(!e.style){}else if(!e.style.display){}else{var d,p_;if(e.style.display=='none'){d='block';p='-'}else{d='none';p='+'}
e.style.display=d;if(a.textContent){a.textContent=p+a.textContent.substring(1)}else{a.innerText=p+a.innerText.substring(1)}}}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>13
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version='1.0' encoding='utf-8'?>
<FilingSummary>
  <Version>3.26.1</Version>
  <ProcessingTime/>
  <ReportFormat>html</ReportFormat>
  <ContextCount>5</ContextCount>
  <ElementCount>38</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>false</FootnotesReported>
  <SegmentCount>2</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>2</UnitCount>
  <MyReports>
    <Report instance="form10-ka.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R1.htm</HtmlFileName>
      <LongName>00000001 - Document - Cover</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://nexgel.com/role/Cover</Role>
      <ShortName>Cover</ShortName>
      <MenuCategory>Cover</MenuCategory>
      <Position>1</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <LongName>All Reports</LongName>
      <ReportType>Book</ReportType>
      <ShortName>All Reports</ShortName>
    </Report>
  </MyReports>
  <InputFiles>
    <File doctype="10-K/A" isDefinitelyFs="true" isOnlyDei="true" isUsgaap="true" original="form10-ka.htm">form10-ka.htm</File>
    <File>nxgl-20251231.xsd</File>
    <File>nxgl-20251231_def.xml</File>
    <File>nxgl-20251231_lab.xml</File>
    <File>nxgl-20251231_pre.xml</File>
  </InputFiles>
  <SupplementalFiles/>
  <BaseTaxonomies>
    <BaseTaxonomy items="41">http://xbrl.sec.gov/dei/2025</BaseTaxonomy>
  </BaseTaxonomies>
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>false</HasCalculationLinkbase>
</FilingSummary>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>JSON
<SEQUENCE>15
<FILENAME>MetaLinks.json
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
{
 "version": "2.2",
 "instance": {
  "form10-ka.htm": {
   "nsprefix": "NXGL",
   "nsuri": "http://nexgel.com/20251231",
   "dts": {
    "inline": {
     "local": [
      "form10-ka.htm"
     ]
    },
    "schema": {
     "local": [
      "nxgl-20251231.xsd"
     ],
     "remote": [
      "http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xl-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xlink-2003-12-31.xsd",
      "http://www.xbrl.org/2005/xbrldt-2005.xsd",
      "http://www.xbrl.org/2006/ref-2006-02-27.xsd",
      "http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/net-2009-12-16.xsd",
      "https://www.xbrl.org/2020/extensible-enumerations-2.0.xsd",
      "https://www.xbrl.org/dtr/type/2020-01-21/types.xsd",
      "https://www.xbrl.org/dtr/type/2024-01-31/types.xsd",
      "https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd",
      "https://xbrl.fasb.org/srt/2025/elts/srt-roles-2025.xsd",
      "https://xbrl.fasb.org/srt/2025/elts/srt-types-2025.xsd",
      "https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd",
      "https://xbrl.fasb.org/us-gaap/2025/elts/us-roles-2025.xsd",
      "https://xbrl.fasb.org/us-gaap/2025/elts/us-types-2025.xsd",
      "https://xbrl.sec.gov/country/2025/country-2025.xsd",
      "https://xbrl.sec.gov/dei/2025/dei-2025.xsd",
      "https://xbrl.sec.gov/stpr/2025/stpr-2025.xsd"
     ]
    },
    "definitionLink": {
     "local": [
      "nxgl-20251231_def.xml"
     ]
    },
    "labelLink": {
     "local": [
      "nxgl-20251231_lab.xml"
     ]
    },
    "presentationLink": {
     "local": [
      "nxgl-20251231_pre.xml"
     ]
    }
   },
   "keyStandard": 38,
   "keyCustom": 0,
   "axisStandard": 1,
   "axisCustom": 0,
   "memberStandard": 0,
   "memberCustom": 2,
   "hidden": {
    "total": 3,
    "http://xbrl.sec.gov/dei/2025": 3
   },
   "contextCount": 5,
   "entityCount": 1,
   "segmentCount": 2,
   "elementCount": 67,
   "unitCount": 2,
   "baseTaxonomies": {
    "http://xbrl.sec.gov/dei/2025": 41
   },
   "report": {
    "R1": {
     "role": "http://nexgel.com/role/Cover",
     "longName": "00000001 - Document - Cover",
     "shortName": "Cover",
     "isDefault": "true",
     "groupType": "document",
     "subGroupType": "",
     "menuCat": "Cover",
     "order": "1",
     "firstAnchor": {
      "contextRef": "From2025-01-01to2025-12-31",
      "name": "dei:DocumentType",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "b",
       "span",
       "p",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "form10-ka.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2025-01-01to2025-12-31",
      "name": "dei:DocumentType",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "b",
       "span",
       "p",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "form10-ka.htm",
      "first": true,
      "unique": true
     }
    }
   },
   "tag": {
    "dei_AmendmentDescription": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "AmendmentDescription",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Amendment Description",
        "documentation": "Description of changes contained within amended document."
       }
      }
     },
     "auth_ref": []
    },
    "dei_AmendmentFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "AmendmentFlag",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Amendment Flag",
        "documentation": "Boolean flag that is true when the XBRL content amends previously-filed or accepted submission."
       }
      }
     },
     "auth_ref": []
    },
    "dei_AnnualInformationForm": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "AnnualInformationForm",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Annual Information Form",
        "documentation": "Boolean flag with value true on a form if it is an annual report containing an annual information form."
       }
      }
     },
     "auth_ref": [
      "r14"
     ]
    },
    "dei_AuditedAnnualFinancialStatements": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "AuditedAnnualFinancialStatements",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Audited Annual Financial Statements",
        "documentation": "Boolean flag with value true on a form if it is an annual report containing audited financial statements."
       }
      }
     },
     "auth_ref": [
      "r14"
     ]
    },
    "dei_CityAreaCode": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "CityAreaCode",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "City Area Code",
        "documentation": "Area code of city"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ClassOfStockDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "ClassOfStockDomain",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "auth_ref": []
    },
    "NXGL_CommonStockParValue0.001Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://nexgel.com/20251231",
     "localname": "CommonStockParValue0.001Member",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Common Stock, par value $0.001"
       }
      }
     },
     "auth_ref": []
    },
    "dei_CountryRegion": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "CountryRegion",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Country Region",
        "documentation": "Region code of country"
       }
      }
     },
     "auth_ref": []
    },
    "dei_CoverAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "CoverAbstract",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Cover page."
       }
      }
     },
     "auth_ref": []
    },
    "dei_CurrentFiscalYearEndDate": {
     "xbrltype": "gMonthDayItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "CurrentFiscalYearEndDate",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Current Fiscal Year End Date",
        "documentation": "End date of current fiscal year in the format --MM-DD."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentAccountingStandard": {
     "xbrltype": "accountingStandardItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "DocumentAccountingStandard",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Accounting Standard",
        "documentation": "The basis of accounting the registrant has used to prepare the financial statements included in this filing This can either be 'U.S. GAAP', 'International Financial Reporting Standards', or 'Other'."
       }
      }
     },
     "auth_ref": [
      "r13"
     ]
    },
    "dei_DocumentAnnualReport": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "DocumentAnnualReport",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Annual Report",
        "documentation": "Boolean flag that is true only for a form used as an annual report."
       }
      }
     },
     "auth_ref": [
      "r11",
      "r13",
      "r14"
     ]
    },
    "dei_DocumentFinStmtErrorCorrectionFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "DocumentFinStmtErrorCorrectionFlag",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Financial Statement Error Correction [Flag]",
        "documentation": "Indicates whether any of the financial statement period in the filing include a restatement due to error correction."
       }
      }
     },
     "auth_ref": [
      "r11",
      "r13",
      "r14",
      "r16"
     ]
    },
    "dei_DocumentFiscalPeriodFocus": {
     "xbrltype": "fiscalPeriodItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "DocumentFiscalPeriodFocus",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Fiscal Period Focus",
        "documentation": "Fiscal period values are FY, Q1, Q2, and Q3. 1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentFiscalYearFocus": {
     "xbrltype": "gYearItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "DocumentFiscalYearFocus",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Fiscal Year Focus",
        "documentation": "This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentPeriodEndDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "DocumentPeriodEndDate",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Period End Date",
        "documentation": "For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentPeriodStartDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "DocumentPeriodStartDate",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Period Start Date",
        "documentation": "The start date of the period covered in the document, in YYYY-MM-DD format."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentQuarterlyReport": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "DocumentQuarterlyReport",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Quarterly Report",
        "documentation": "Boolean flag that is true only for a form used as an quarterly report."
       }
      }
     },
     "auth_ref": [
      "r12"
     ]
    },
    "dei_DocumentRegistrationStatement": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "DocumentRegistrationStatement",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Registration Statement",
        "documentation": "Boolean flag that is true only for a form used as a registration statement."
       }
      }
     },
     "auth_ref": [
      "r0"
     ]
    },
    "dei_DocumentShellCompanyEventDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "DocumentShellCompanyEventDate",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Shell Company Event Date",
        "documentation": "Date of event requiring a shell company report."
       }
      }
     },
     "auth_ref": [
      "r13"
     ]
    },
    "dei_DocumentShellCompanyReport": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "DocumentShellCompanyReport",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Shell Company Report",
        "documentation": "Boolean flag that is true for a Shell Company Report pursuant to section 13 or 15(d) of the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r13"
     ]
    },
    "dei_DocumentTransitionReport": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "DocumentTransitionReport",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Transition Report",
        "documentation": "Boolean flag that is true only for a form used as a transition report."
       }
      }
     },
     "auth_ref": [
      "r15"
     ]
    },
    "dei_DocumentType": {
     "xbrltype": "submissionTypeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "DocumentType",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Type",
        "documentation": "The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentsIncorporatedByReferenceTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "DocumentsIncorporatedByReferenceTextBlock",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Documents Incorporated by Reference [Text Block]",
        "documentation": "Documents incorporated by reference."
       }
      }
     },
     "auth_ref": [
      "r3"
     ]
    },
    "dei_EntityAddressAddressLine1": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityAddressAddressLine1",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Address Line One",
        "documentation": "Address Line 1 such as Attn, Building Name, Street Name"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressAddressLine2": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityAddressAddressLine2",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Address Line Two",
        "documentation": "Address Line 2 such as Street or Suite number"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressAddressLine3": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityAddressAddressLine3",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Address Line Three",
        "documentation": "Address Line 3 such as an Office Park"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressCityOrTown": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityAddressCityOrTown",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, City or Town",
        "documentation": "Name of the City or Town"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressCountry": {
     "xbrltype": "countryCodeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityAddressCountry",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Country",
        "documentation": "ISO 3166-1 alpha-2 country code."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressPostalZipCode": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityAddressPostalZipCode",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Postal Zip Code",
        "documentation": "Code for the postal or zip code"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressStateOrProvince": {
     "xbrltype": "stateOrProvinceItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityAddressStateOrProvince",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, State or Province",
        "documentation": "Name of the state or province."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityBankruptcyProceedingsReportingCurrent": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityBankruptcyProceedingsReportingCurrent",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Bankruptcy Proceedings, Reporting Current",
        "documentation": "For registrants involved in bankruptcy proceedings during the preceding five years, the value Yes indicates that the registrant has filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court; the value No indicates the registrant has not. Registrants not involved in bankruptcy proceedings during the preceding five years should not report this element."
       }
      }
     },
     "auth_ref": [
      "r6"
     ]
    },
    "dei_EntityCentralIndexKey": {
     "xbrltype": "centralIndexKeyItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityCentralIndexKey",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Central Index Key",
        "documentation": "A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK."
       }
      }
     },
     "auth_ref": [
      "r2"
     ]
    },
    "dei_EntityCommonStockSharesOutstanding": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityCommonStockSharesOutstanding",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Common Stock, Shares Outstanding",
        "documentation": "Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityCurrentReportingStatus": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityCurrentReportingStatus",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Current Reporting Status",
        "documentation": "Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityEmergingGrowthCompany": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityEmergingGrowthCompany",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Emerging Growth Company",
        "documentation": "Indicate if registrant meets the emerging growth company criteria."
       }
      }
     },
     "auth_ref": [
      "r2"
     ]
    },
    "dei_EntityExTransitionPeriod": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityExTransitionPeriod",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Elected Not To Use the Extended Transition Period",
        "documentation": "Indicate if an emerging growth company has elected not to use the extended transition period for complying with any new or revised financial accounting standards."
       }
      }
     },
     "auth_ref": [
      "r20"
     ]
    },
    "dei_EntityFileNumber": {
     "xbrltype": "fileNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityFileNumber",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity File Number",
        "documentation": "Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityFilerCategory": {
     "xbrltype": "filerCategoryItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityFilerCategory",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Filer Category",
        "documentation": "Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure."
       }
      }
     },
     "auth_ref": [
      "r2"
     ]
    },
    "dei_EntityIncorporationStateCountryCode": {
     "xbrltype": "edgarStateCountryItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityIncorporationStateCountryCode",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Incorporation, State or Country Code",
        "documentation": "Two-character EDGAR code representing the state or country of incorporation."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityInteractiveDataCurrent": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityInteractiveDataCurrent",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Interactive Data Current",
        "documentation": "Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files)."
       }
      }
     },
     "auth_ref": [
      "r17"
     ]
    },
    "dei_EntityPrimarySicNumber": {
     "xbrltype": "sicNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityPrimarySicNumber",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Primary SIC Number",
        "documentation": "Primary Standard Industrial Classification (SIC) Number for the Entity."
       }
      }
     },
     "auth_ref": [
      "r14"
     ]
    },
    "dei_EntityPublicFloat": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityPublicFloat",
     "crdr": "credit",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Public Float",
        "documentation": "The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityRegistrantName": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityRegistrantName",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Registrant Name",
        "documentation": "The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC."
       }
      }
     },
     "auth_ref": [
      "r2"
     ]
    },
    "dei_EntityShellCompany": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityShellCompany",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Shell Company",
        "documentation": "Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r2"
     ]
    },
    "dei_EntitySmallBusiness": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntitySmallBusiness",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Small Business",
        "documentation": "Indicates that the company is a Smaller Reporting Company (SRC)."
       }
      }
     },
     "auth_ref": [
      "r2"
     ]
    },
    "dei_EntityTaxIdentificationNumber": {
     "xbrltype": "employerIdItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityTaxIdentificationNumber",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Tax Identification Number",
        "documentation": "The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS."
       }
      }
     },
     "auth_ref": [
      "r2"
     ]
    },
    "dei_EntityVoluntaryFilers": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityVoluntaryFilers",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Voluntary Filers",
        "documentation": "Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityWellKnownSeasonedIssuer": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "EntityWellKnownSeasonedIssuer",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Well-known Seasoned Issuer",
        "documentation": "Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A."
       }
      }
     },
     "auth_ref": [
      "r18"
     ]
    },
    "dei_Extension": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "Extension",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Extension",
        "documentation": "Extension number for local phone number."
       }
      }
     },
     "auth_ref": []
    },
    "dei_IcfrAuditorAttestationFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "IcfrAuditorAttestationFlag",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "ICFR Auditor Attestation Flag"
       }
      }
     },
     "auth_ref": [
      "r11",
      "r13",
      "r14"
     ]
    },
    "dei_LocalPhoneNumber": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "LocalPhoneNumber",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Local Phone Number",
        "documentation": "Local phone number for entity."
       }
      }
     },
     "auth_ref": []
    },
    "dei_NoTradingSymbolFlag": {
     "xbrltype": "trueItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "NoTradingSymbolFlag",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "No Trading Symbol Flag",
        "documentation": "Boolean flag that is true only for a security having no trading symbol."
       }
      }
     },
     "auth_ref": []
    },
    "dei_OtherReportingStandardItemNumber": {
     "xbrltype": "otherReportingStandardItemNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "OtherReportingStandardItemNumber",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Other Reporting Standard Item Number",
        "documentation": "\"Item 17\" or \"Item 18\" specified when the basis of accounting is neither US GAAP nor IFRS."
       }
      }
     },
     "auth_ref": [
      "r13"
     ]
    },
    "dei_PreCommencementIssuerTenderOffer": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "PreCommencementIssuerTenderOffer",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pre-commencement Issuer Tender Offer",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r7"
     ]
    },
    "dei_PreCommencementTenderOffer": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "PreCommencementTenderOffer",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pre-commencement Tender Offer",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r9"
     ]
    },
    "dei_Security12bTitle": {
     "xbrltype": "securityTitleItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "Security12bTitle",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Title of 12(b) Security",
        "documentation": "Title of a 12(b) registered security."
       }
      }
     },
     "auth_ref": [
      "r1"
     ]
    },
    "dei_Security12gTitle": {
     "xbrltype": "securityTitleItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "Security12gTitle",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Title of 12(g) Security",
        "documentation": "Title of a 12(g) registered security."
       }
      }
     },
     "auth_ref": [
      "r5"
     ]
    },
    "dei_SecurityExchangeName": {
     "xbrltype": "edgarExchangeCodeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "SecurityExchangeName",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Security Exchange Name",
        "documentation": "Name of the Exchange on which a security is registered."
       }
      }
     },
     "auth_ref": [
      "r4"
     ]
    },
    "dei_SecurityReportingObligation": {
     "xbrltype": "securityReportingObligationItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "SecurityReportingObligation",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Security Reporting Obligation",
        "documentation": "15(d), indicating whether the security has a reporting obligation under that section of the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r10"
     ]
    },
    "dei_SolicitingMaterial": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "SolicitingMaterial",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Soliciting Material",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r8"
     ]
    },
    "us-gaap_StatementClassOfStockAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "StatementClassOfStockAxis",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Class of Stock [Axis]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StatementLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "StatementLineItems",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StatementTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2025",
     "localname": "StatementTable",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "dei_TradingSymbol": {
     "xbrltype": "tradingSymbolItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "TradingSymbol",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Trading Symbol",
        "documentation": "Trading symbol of an instrument as listed on an exchange."
       }
      }
     },
     "auth_ref": []
    },
    "NXGL_WarrantsToPurchaseCommonStockMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://nexgel.com/20251231",
     "localname": "WarrantsToPurchaseCommonStockMember",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Warrants to Purchase Common Stock"
       }
      }
     },
     "auth_ref": []
    },
    "dei_WrittenCommunications": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2025",
     "localname": "WrittenCommunications",
     "presentation": [
      "http://nexgel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Written Communications",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act."
       }
      }
     },
     "auth_ref": [
      "r19"
     ]
    }
   }
  }
 },
 "std_ref": {
  "r0": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12"
  },
  "r1": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b"
  },
  "r2": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b-2"
  },
  "r3": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b-23"
  },
  "r4": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "d1-1"
  },
  "r5": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "g"
  },
  "r6": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12, 13, 15d"
  },
  "r7": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "13e",
   "Subsection": "4c"
  },
  "r8": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "14a",
   "Subsection": "12"
  },
  "r9": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "14d",
   "Subsection": "2b"
  },
  "r10": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "15",
   "Subsection": "d"
  },
  "r11": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 10-K",
   "Number": "249",
   "Section": "310"
  },
  "r12": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 10-Q",
   "Number": "240",
   "Section": "308",
   "Subsection": "a"
  },
  "r13": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Number": "249",
   "Section": "220",
   "Subsection": "f"
  },
  "r14": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 40-F",
   "Number": "249",
   "Section": "240",
   "Subsection": "f"
  },
  "r15": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Forms 10-K, 10-Q, 20-F",
   "Number": "240",
   "Section": "13",
   "Subsection": "a-1"
  },
  "r16": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "w"
  },
  "r17": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-T",
   "Number": "232",
   "Section": "405"
  },
  "r18": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "405"
  },
  "r19": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "425"
  },
  "r20": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "7A",
   "Section": "B",
   "Subsection": "2"
  }
 }
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>16
<FILENAME>0001493152-26-020692-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0001493152-26-020692-xbrl.zip
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MXTIYI\]TIW#L3AIT,3+AOR1 ^.L;IZS\>\:F.3<@]/T[JM(AY2'D8BJ3K-_
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MDT>I7U8@+TXB7K6V@P]^L+SD%A>],).=4?Y'A_IS6B9I#T?.*!H#)'02!^.
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MH9PVB3N[/+_^/3'G%,0F.Q^-N >6V! CC=<#N(F0?>' %_6'.@=GK//I\IS
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M?^3LIK"3R0,3.=M) <#_/!;R3R1W'ONV5@RS# ">&NOD(>;:I3['0?[8V\^
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MSPTXUJ;2!"-J?@'\"HZ(%'37NGN'JY7<J>1.KY8[)?)[(1K<Q'ZA.)X6\SS
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M7#+:[LDIW U )H[QSVB*6R"'Z=[IL".TSX4YB\UXTBM-?2)#4(W!M%<G<>>
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MW0KKB)Z7AB,G( "5QT,LI92G(_I )LQ9"#0:>W!C.:K/!3;3R)V:HWIK2AF
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M6"1K"+CPK"56B-,A46P%@!HEXRT9[^MEO(=B&/-BW#>P:(X7^?JV,4YABW(
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M"I3%[8#T!O)E9<'.H-86$QD&?G$_NIQ+" ,:)+\-S/L!X8YJ*TIZ]#ARC)(
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M()6!Z!P-K#;2&:V0(=HX4Y>#?4F6+!:83"L^6?6<TW6AL^47.%U88P,G;H%
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M?AT7P=?1M(\0)@,9*XVIQ4'/"A13P6&RD15$'OU#X(-%SNG7*  D0?^YTF/
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M-RM]#%8R 8M49%.;X2E[/MTZ=FRY!")0+07G:%A6DJ)$\E#-5,6_XEOTST,
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M $JG8:G!,Q,_%_/J1F)372=)#5A0;Q[!E>R$?(@U&$07":#L2""P'.8*+P*
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MO'C?/7[1VN;0N6[\N*L__JBV#JX.FLI^MOQ8/1XHI9/G2JY,DQ.[8&7ZA.]
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MM_(Z5>$4^]!2V*OY' ;]LTFU_/RT<?D?4$L#!!0    ( -"&GER(&<P3* D
M '-K   5    ;GAG;"TR,#(U,3(S,5]D968N>&ULU5W?4^.V&GWOS/T?W/0Y
MA(2RO4N7=K)9LI,INU!"=WO[PBBVDFA0I(PD0_+?7\D_@AWKLQT*PMX'-CCG
MDX[.D65]MF0^_+Y94>\!"TDX.^_TCXX['F8^#PA;G'?^FG:'T]%DTO&D0BQ
ME#-\WF&\\_MO__G!T_\^_-CM>F.":7#F?>)^=\+F_%?O*UKA,^\S9E@@Q<6O
MWC=$0W.$CPG%PAOQU9IBA?47<<5GWKNC4^1UNS6*_899P,5?-Y-=L4NEUO*L
MUWM\?#QB_ $]<G$OCWR^JE?@5"$5REUIQYOCY%\<_H$2=G]F?LR0Q)Z6B\FS
MC23G'5-O4NWCR1$7B][@^+C?^_O+Y=1?XA7J$F9D\W$GC3*EV.+Z[]^_[T7?
MIM "<C,3-*WCI)?2V96LOPW4+B +/NW%7V:AI*3H#&E)SF34DDON(Q5UD$I&
M'H@POW536-<<ZO8'W9/^T48&G=2G2&S!*;[!<R]2Y$QMU[K326+Z3"<YMA1X
MKCOB9D%U08/3_B NYJ<1UUVYXYD"= _9T65XL\#4=(F>^:J7P'JY6I'PZU8,
MM#&5VC3N-.*SU$4(/YSA;D!6F)F^WO&2BK($=Z40IGH:VDLP/6L!K\][5UDW
MX"M$#B1=C'; .*JIN\*KF;'V(+KYT-?GBB@]C&$4\/J\&%?#0ZFE,4[[))ZC
MD*IG=\HT/,]9'R:,F&'N4O^:XXTW2E]U<) R-P56#2Y)/%$&FEQ1^E[77'Y"
MS43ICS$R(9'2H-S/U4W-V,M%4329MG:.Y"QJ<BB["X36/3,D]C!5,CT2#9*1
MB,F!.W/1PX:&;BN>Z(\RK8"B&:91M7<)V(;MO2WK6S1[ZD<EC!/</MLGJX<B
MY9WTDYHG8]PYSWS.E.X<%S2J37=PO# ?4F9SP5>54B:R\=(69+751#H>%P$6
M>L)V_,2%<HF#\XX2H:7)C@T:423EU7RJN'\_W) ZO:L8\J*V6:^D53;EU0<L
M@MIJ<>NM?,E2_)1<DR%#;-@7=:(X/:BR 5285S*'K!@<M].+N[Z%^$O9D5X8
M_^WH]FR_HM9!EIT\U[)BGO#U[\^7=SH-77$6U7Z-1)3^'1_IB_279")8,,5$
ME0>]@COYR2F@?$G/YP=Q!T>NYPY=@/;?D1"(*7G+KT/A+W5&F"%7:D"-R#O;
MR=T8%^HV !RY7N0J(K%_M. /O0"3>-#2'Y[&*OW+73I1O=4E6KS0D"SB[MW;
M:%X]H[(1A;1]D8M"M;1#328PA,84+>S:YB"-%K?(]%6G/P>H^PE+7Y"URDSU
M )$SR'9HO4\8'"S<CA4W>$&D$M'-PEV#R@</:TBC3:AF#LY@W+HQ9"Q$] :O
MN:@P(8MLA?8%PI#D/[N5_,\0"84%W=91?0_<"N%MG"'M3QU/5/2T2D92U1%_
M']T*]:VD(?G?N95_NL24FD=[B-7J_45\*RP :$,F_/)V)EP\F(F";EI]'W8A
MK;,BSQQRX[]NW;C&@O! MTG4\&$/W H';)PA[=^_A?87+*BK? )MD>Y9QF4/
M"%S*/B;21S3F-];';'?^,PTIP%LAOYWUB]\[^U<6_ \C4=N ';A%\N<Y@^([
MRH!'H1 Y:J4C#X1NM/REI$']'>6\%TP1M37KR[Z&P-UC#=M'-5IO*UE09T>)
M;DPJO?7!E%E#5Z9U'MD"O2V$0<T=);@QL9&F+Q"=L !O_L#;,M'WH"U0W<88
ME-U18ALSNQ9DA<1V2OSJ@64?VP+AK91!Y1UELS&U6[29!+H19$[BY:?5!@ A
M+?"AC#EHAZ-T-F8X83X7:YZYWSWBH3YKMR,>E%X"2@-;8$TU?] @1SEOS',8
M! )+F?QGVM4OL\4";X$9$&OP 9BC_!=B-SC,@D$K+1B46^ H_X78G1QFP4DK
M+3@IM\!1%IQC-](?K\0M?P2>O@/@]LB_QQD4WVD*G'"+6G,EK@5_(/%NGBH'
M]B+:8X.-..B%TS0Y[2?Q=*'.61 CVZ-]EC"HN=,T.2%VS:5"]!^RKIJ=VO#M
MT;](&W3!4=:<] AS&P5:=I6#-%KK(E-07D>IL;GF# 5&<+?.(IHM[CY14%M'
M>>XE-T]UEIR5WD/>1S5:8RM94&=7Z:K93B?!X6'W=:.5S;.$)'WVGH4#)?TN
MB-)\S$KRD"5WD( G?U9HHZ6&&8.R.THYIYP27RO$%E]T.P1!U*YY$==HP0&Z
MH-J.LLMK$6V5P'J2'RV&,WMRQ=5\#HW4,+[1ZE?0!EUPE&;NT9M(&6)QJ!>%
MJ#8Y8B</^N(HY9QB/]0#Y;8_F-V:7>? 2+2':K3N5K*@SH[2S*_\5B#S?ISI
M=C7C%-["8P$V6FV(+RBXHXPRQ\HN=0[2:)&+3$%Y'664Z4EVL?&7B"TPO*+#
MAFRTV"!A4'-'F>;3P+:H-58OVC16+VJ,U8XRS914O%!?GW=7,TH6"-X16!+0
M"O4AWI 1/[O:\1KMUS*O71.KB-58?[!;8(4V6GR8,2B[JZVP84 4#F*"8\(0
M\W4RMVL4<(>@*JK99M0A#_KB]#GI=TSI'XP_LBE&DC,<Q(E%V=,*(*31CE0S
M!^UP^N3T&Z<A4TA$2VX%<&Y8H2V0W\88E-WI0])D6?GNRA6_C[-,?7M$"TPH
M(0YZX?3AZ80I+)"OR /^A!1*^)9Y88]H@1<EQ$$OG"X\CD[4D6[/@I>O'<@!
M6Z!\D2\HN-/UQM,5HO1C*'4#9.GXDP.V0/ B7U!PIRN*+U98+/0P^%GP1[5,
M-O*6"6\-:($!,&_0"*<KAR\V3R\6B'<UEKI00+?! CMI2/]3Q]MFA[YOEIK$
M<P(6( $X .,;[4$%;= %1VGRE5IBD9V51=1,8\H6@E1%-=J16N1!7YRFR=G7
M/)1>EC.X1FL/T 75=IH%7X<S2OPQY:ATWI^!M4#K?;:@U$XSWX^(W8MPK?SM
MM> ^QN;!D-R=DS62KUH%M,">^NT C7.[%??IA9W3)1)87H4J^@LIFFWIC8N2
MN!;85$D?=,?QJZCDTY8]''S<WN Y%F;QQBW>J(^ZHOORR55E>*.].JP5H&6.
M4N^)/Q?1+7LNADIAW9VB!RC@H@H8WVA3*FB#+CA^8=68Z--[I2Z$X&+$];#K
ME[M1'==H5VK2!]W)).D?>GLMT_7>Z^^2X^:'^;M'^LC_ 5!+ P04    " #0
MAIY<UV^6\#X,  !6E   %0   &YX9VPM,C R-3$R,S%?;&%B+GAM;,V=T6[;
M.!:&[Q?8=^!Z]F(6J./$P0S03#N#U$T*8](D&Z?M[!:+@I9I1X@L&I2<.&^_
M)"7*$LDC*>D,R5ZTKO0?ZJ?XF:1D\>C-;[MU@AX(RV*:OAT<'1P.$$DCNHC3
MU=O!I]GP=#:93@<HRW&ZP E-R=M!2@>__?KWOR'^Y\T_AD-T'I-D<8+>TV@X
M39?T%W2)U^0$?2 I83BG[!?T&2=;L86>QPEA:$+7FX3DA.\H#GR"?C[X":/A
ML$>QGTFZH.S3S;0J]B[/-]G):/3X^'B0T@?\2-E]=A#1=;\"9SG.MUE5VN'N
ML/Q3A+])XO3^1/PUQQE!_'2EV<DNB]\.Q''+PSX>'U"V&HT/#X]&?WR\F$5W
M9(V'<2I.6T0&*DJ48HL[>OWZ]4CN55)#N9NS1!WC>*3L5"7SO7&+ON8DBT\R
M:>^"1CB7K=YY& 0JQ/^&2C84FX9'X^'QT<$N6PS4R9=GD-&$W) EDM4\R9\V
MG*0L%B ,RFUWC"SM9A+&1B)^E)(5SLE"'.BU.-#1S^) /Y2;+_"<) ,DE)P/
ML%ZO&V6502/79J\)B^GB+'V9:SW:DWW^W6'Y=U2@'N^\"K<TQ\F+S-<CG=N^
M)"\[X_LX]V>:=_/D96>Z%OF7V,Y-R\\^O?;SFHB-%_Q3PR+9Y7P (PME4A31
MT@/+(\B!H2R[*IU&C7(3T9M39M9=C(RRS"7.YK+@;39<8;SA!QC_-"))GJDM
M0[%%GH1RPS<Q-I(U2?-)@K/L:CG+:71_NHLS=1Q9R;>#'OJ17@$1><I4+3"+
M.DY%J1A%E ]DFWR8%">]"%\RNNYEHSQGM(?X6S*ORB].,K< 5*0A8R2C6Q:1
M9[5QO39]SVKI<)WP"#%?(^GPTVSPJY0AND12B+X*Z?_>C/9%OX2E=+=*)"!'
MXV)X_^'RCP\7W_A<;DU3>:!KS.0<ZO" 3X,^DO6<,*U"O2)<@/(,ZP*5'G+O
ML/3W:. B@PI87J$-9NA!!*)_RM"_B)LOF#&<YMDMO>:UO^.SQYIW&)Y>8<X(
M>D8E*HQZQ(3!4G^C.E J$N44J5A4I^Q[F?KSQK5;/-]/&*!NMQ1Y&<$:!JW#
MEE1X1Z;5E@Y()4)?I>R[!Z<_#P@^82-3_K%SAE,3>@'#,&J%HU*%!XANK042
M(452^^>2DI'H8$4?1@L2%Y#P#WLV^'^^O:?15M+,2]0J9.YVP0%D2K2^OL][
MFP.&])96$B0TCAOXE!]X(0Y^GN"5Q;ZVWU436VVI-F[L#**1;8[T5JXT2(A\
M-?-[DD4LWH@;GVWU:,B<-[K%I-'V-4U8")C&8!)J6D\=^PU9Q5G.Y)WP:L1I
MZ<8 O>NNO]6V/A98Q4% T\<A.%K4@U 5Y8FCTS3=XN2&;"AKPZ<I<TV-S:0.
M2UT3%",68R :A1858D]$_'N+64Y8\M0)A:%TS05@54=#DP5%A]T;"$@E]\O(
M+<-I%HL.K!,24^K\<@,P:UQZ:+J@. ',P9<DE=XO*;,[DB3BP0F<=G<H-K%K
M6F##.B^F,BAB0'L@,S("E2'A8'/V(&;G?)K4L[(UO4]X#-MM_%3B8!'2'?:D
M2(8A$>>)I-H#&QT,&4K7] !6=6XT65#$V+V!K!1R)/7^(3E+%[T0J71^ -%L
MVO$H10'"T736A097^P3C/,XBG!1>SODV_>>5#JUK0$"[.B2&,"A0('<@+$6
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MM^0 -IO$:** 2+$[ PBIQ*A0^UF@762/J"99Q1L:P0I"<L?+M5M-:ZNVK=J
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MRT%?14FVSJJ^Z8)_XIO5)O[7'&>$;_D_4$L#!!0    ( -"&GEPB#-W[<@@
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M'P:Z0232"'%/Y\QE&LZ5C8;PD.$I@CUF'S2(!&4CA>)2B(SP>[J4JB4"NY9
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M>#,Q+30N:'1M4$L! A0#%     @ T(:>7(5GH[&)=P  J@,$  T
M     ( !G <  &9O<FTQ,"UK82YH=&U02P$"% ,4    " #0AIY<&_P!^;L#
M  "L#@  $0              @ %0?P  ;GAG;"TR,#(U,3(S,2YX<V102P$"
M% ,4    " #0AIY<B!G,$R@)  !S:P  %0              @ $Z@P  ;GAG
M;"TR,#(U,3(S,5]D968N>&UL4$L! A0#%     @ T(:>7-=OEO ^#   5I0
M !4              ( !E8P  &YX9VPM,C R-3$R,S%?;&%B+GAM;%!+ 0(4
M Q0    ( -"&GEPB#-W[<@@   =F   5              "  0:9  !N>&=L
G+3(P,C4Q,C,Q7W!R92YX;6Q02P4&      < !P"S 0  JZ$

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>17
<FILENAME>form10-ka_htm.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version="1.0" encoding="utf-8"?>
<xbrl
  xmlns="http://www.xbrl.org/2003/instance"
  xmlns:NXGL="http://nexgel.com/20251231"
  xmlns:dei="http://xbrl.sec.gov/dei/2025"
  xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
  xmlns:link="http://www.xbrl.org/2003/linkbase"
  xmlns:us-gaap="http://fasb.org/us-gaap/2025"
  xmlns:xbrldi="http://xbrl.org/2006/xbrldi"
  xmlns:xlink="http://www.w3.org/1999/xlink">
    <link:schemaRef xlink:href="nxgl-20251231.xsd" xlink:type="simple"/>
    <context id="From2025-01-01to2025-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001468929</identifier>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-12-31</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-12-31_custom_CommonStockParValue0.001Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001468929</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">NXGL:CommonStockParValue0.001Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-12-31</endDate>
        </period>
    </context>
    <context id="From2025-01-012025-12-31_custom_WarrantsToPurchaseCommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001468929</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">NXGL:WarrantsToPurchaseCommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-01</startDate>
            <endDate>2025-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2025-06-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001468929</identifier>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="AsOf2026-04-28">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001468929</identifier>
        </entity>
        <period>
            <instant>2026-04-28</instant>
        </period>
    </context>
    <unit id="USD">
        <measure>iso4217:USD</measure>
    </unit>
    <unit id="Shares">
        <measure>shares</measure>
    </unit>
    <dei:AmendmentFlag contextRef="From2025-01-01to2025-12-31" id="Fact000003">true</dei:AmendmentFlag>
    <dei:DocumentFiscalPeriodFocus contextRef="From2025-01-01to2025-12-31" id="Fact000004">FY</dei:DocumentFiscalPeriodFocus>
    <dei:EntityCentralIndexKey contextRef="From2025-01-01to2025-12-31" id="Fact000005">0001468929</dei:EntityCentralIndexKey>
    <dei:DocumentType contextRef="From2025-01-01to2025-12-31" id="Fact000010">10-K/A</dei:DocumentType>
    <dei:DocumentAnnualReport contextRef="From2025-01-01to2025-12-31" id="Fact000011">true</dei:DocumentAnnualReport>
    <dei:DocumentPeriodEndDate contextRef="From2025-01-01to2025-12-31" id="Fact000012">2025-12-31</dei:DocumentPeriodEndDate>
    <dei:CurrentFiscalYearEndDate contextRef="From2025-01-01to2025-12-31" id="Fact000013">--12-31</dei:CurrentFiscalYearEndDate>
    <dei:DocumentFiscalYearFocus contextRef="From2025-01-01to2025-12-31" id="Fact000014">2025</dei:DocumentFiscalYearFocus>
    <dei:DocumentTransitionReport contextRef="From2025-01-01to2025-12-31" id="Fact000015">false</dei:DocumentTransitionReport>
    <dei:EntityFileNumber contextRef="From2025-01-01to2025-12-31" id="Fact000016">001-36278</dei:EntityFileNumber>
    <dei:EntityRegistrantName contextRef="From2025-01-01to2025-12-31" id="Fact000017">NexGel, Inc.</dei:EntityRegistrantName>
    <dei:EntityIncorporationStateCountryCode contextRef="From2025-01-01to2025-12-31" id="Fact000018">DE</dei:EntityIncorporationStateCountryCode>
    <dei:EntityTaxIdentificationNumber contextRef="From2025-01-01to2025-12-31" id="Fact000019">26-4042544</dei:EntityTaxIdentificationNumber>
    <dei:EntityAddressAddressLine1 contextRef="From2025-01-01to2025-12-31" id="Fact000020">2150     Cabot Blvd West</dei:EntityAddressAddressLine1>
    <dei:EntityAddressAddressLine2 contextRef="From2025-01-01to2025-12-31" id="Fact000021">Suite B</dei:EntityAddressAddressLine2>
    <dei:EntityAddressCityOrTown contextRef="From2025-01-01to2025-12-31" id="Fact000022">Langhorne</dei:EntityAddressCityOrTown>
    <dei:EntityAddressStateOrProvince contextRef="From2025-01-01to2025-12-31" id="Fact000023">PA</dei:EntityAddressStateOrProvince>
    <dei:EntityAddressPostalZipCode contextRef="From2025-01-01to2025-12-31" id="Fact000024">19047</dei:EntityAddressPostalZipCode>
    <dei:CityAreaCode contextRef="From2025-01-01to2025-12-31" id="Fact000025">(215)</dei:CityAreaCode>
    <dei:LocalPhoneNumber contextRef="From2025-01-01to2025-12-31" id="Fact000026">702-8550</dei:LocalPhoneNumber>
    <dei:Security12bTitle
      contextRef="From2025-01-012025-12-31_custom_CommonStockParValue0.001Member"
      id="Fact000027">Common     Stock, par value $0.001</dei:Security12bTitle>
    <dei:TradingSymbol
      contextRef="From2025-01-012025-12-31_custom_CommonStockParValue0.001Member"
      id="Fact000028">NXGL</dei:TradingSymbol>
    <dei:SecurityExchangeName
      contextRef="From2025-01-012025-12-31_custom_CommonStockParValue0.001Member"
      id="Fact000029">NASDAQ</dei:SecurityExchangeName>
    <dei:Security12bTitle
      contextRef="From2025-01-012025-12-31_custom_WarrantsToPurchaseCommonStockMember"
      id="Fact000030">Warrants     to Purchase Common Stock</dei:Security12bTitle>
    <dei:TradingSymbol
      contextRef="From2025-01-012025-12-31_custom_WarrantsToPurchaseCommonStockMember"
      id="Fact000031">NXGLW</dei:TradingSymbol>
    <dei:SecurityExchangeName
      contextRef="From2025-01-012025-12-31_custom_WarrantsToPurchaseCommonStockMember"
      id="Fact000032">NASDAQ</dei:SecurityExchangeName>
    <dei:EntityWellKnownSeasonedIssuer contextRef="From2025-01-01to2025-12-31" id="Fact000033">No</dei:EntityWellKnownSeasonedIssuer>
    <dei:EntityVoluntaryFilers contextRef="From2025-01-01to2025-12-31" id="Fact000034">No</dei:EntityVoluntaryFilers>
    <dei:EntityCurrentReportingStatus contextRef="From2025-01-01to2025-12-31" id="Fact000035">Yes</dei:EntityCurrentReportingStatus>
    <dei:EntityInteractiveDataCurrent contextRef="From2025-01-01to2025-12-31" id="Fact000036">Yes</dei:EntityInteractiveDataCurrent>
    <dei:EntityFilerCategory contextRef="From2025-01-01to2025-12-31" id="Fact000037">Non-accelerated Filer</dei:EntityFilerCategory>
    <dei:EntitySmallBusiness contextRef="From2025-01-01to2025-12-31" id="Fact000038">true</dei:EntitySmallBusiness>
    <dei:EntityEmergingGrowthCompany contextRef="From2025-01-01to2025-12-31" id="Fact000039">true</dei:EntityEmergingGrowthCompany>
    <dei:EntityExTransitionPeriod contextRef="From2025-01-01to2025-12-31" id="Fact000040">false</dei:EntityExTransitionPeriod>
    <dei:IcfrAuditorAttestationFlag contextRef="From2025-01-01to2025-12-31" id="Fact000041">false</dei:IcfrAuditorAttestationFlag>
    <dei:DocumentFinStmtErrorCorrectionFlag contextRef="From2025-01-01to2025-12-31" id="Fact000042">false</dei:DocumentFinStmtErrorCorrectionFlag>
    <dei:EntityShellCompany contextRef="From2025-01-01to2025-12-31" id="Fact000043">false</dei:EntityShellCompany>
    <dei:EntityPublicFloat
      contextRef="AsOf2025-06-30"
      decimals="0"
      id="Fact000044"
      unitRef="USD">11032723</dei:EntityPublicFloat>
    <dei:EntityCommonStockSharesOutstanding
      contextRef="AsOf2026-04-28"
      decimals="INF"
      id="Fact000045"
      unitRef="Shares">8849665</dei:EntityCommonStockSharesOutstanding>
    <dei:DocumentsIncorporatedByReferenceTextBlock contextRef="From2025-01-01to2025-12-31" id="Fact000046">None</dei:DocumentsIncorporatedByReferenceTextBlock>
    <dei:AmendmentDescription contextRef="From2025-01-01to2025-12-31" id="Fact000050">On
March 31, 2026, NexGel, Inc. (the &#x201c;Company&#x201d;) filed its Annual Report on Form 10-K for the fiscal year ended December 31,
2025 (the &#x201c;Original Form 10-K&#x201d;). This Amendment No. 1 (this &#x201c;Amendment&#x201d;) amends Part III, Items 10 through 14
of the Original Form 10-K to include information previously omitted from the Original Form 10-K in reliance on General Instruction G(3)
to Form 10-K, which provides that registrants may incorporate by reference certain information from a definitive proxy statement involving
the election of directors if such definitive proxy statement is filed with the Securities and Exchange Commission (the &#x201c;SEC&#x201d;)
within 120 days after the end of the fiscal year. The Company is filing this Amendment to include Part III information in its Original
Form 10-K because the Company will not file a definitive proxy statement containing this information before that date. The reference
on the cover of the Original Form 10-K to the incorporation by reference of portions of the Company&#x2019;s definitive proxy statement
into Part III has been deleted. Except for the addition of the Part III information, the update to the cover page, and the filing of
related certifications, this Amendment does not amend or otherwise update any other information in the Original Form 10-K. Accordingly,
this Amendment should be read in conjunction with the Original Form 10-K.Except
as specifically stated herein, this Amendment does not reflect events occurring after the filing of the Original Form 10-K and no attempt
has been made in this Amendment to modify or update other disclosures as presented in the Original Form 10-K.&#160;

In
accordance with Rule 12b-15 under the Securities Exchange Act of 1934, as amended, this Amendment also contains new certifications by
our principal executive officer and principal financial officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, filed as Exhibits
31.3 and 31.4 hereto. Because no financial statements are contained in this Amendment, and this Amendment does not contain or amend disclosures
with respect to Items 307 and 308 of Regulation S-K, paragraphs 3, 4 and 5 of the Section 302 certifications have been omitted. In addition,
because no financial statements are being filed with this Amendment, certifications pursuant to Section 906 of the Sarbanes-Oxley Act
of 2002 are not required and are not being filed herewith.</dei:AmendmentDescription>
</xbrl>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
