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BALANCE SHEET COMPONENTS (Tables) | 3 Months Ended
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Mar. 31, 2025
Balance Sheet Related Disclosures [Abstract] |
Schedule of Inventories | Inventories, net as of March 31, 2025 and December 31, 2024 consisted of the following:
|  | March 31, 2025 |  |  | December 31, 2024 |
Raw materials and supplies |  | $ | — |  |  | $ | 1,913,013 |
Work-in-process |  |  | — |  |  |  | 161,137 |
Finished goods |  |  | — |  |  |  | 613,786 |
Inventories, gross |  |  | — |  |  |  | 2,687,936 |
Less: inventory reserve |  |  | — |  |  |  | (1,161,469 | )
Inventories, net |  | $ | — |  |  | $ | 1,526,467 |
Schedule of Property and Equipment, Net | Property and equipment, net as of March 31, 2025 and December 31, 2024 consisted of the following:
|  | March 31, 2025 |  |  | December 31, 2024 |
Machinery and equipment |  | $ | 7,203,592 |  |  | $ | 7,203,592 |
Leasehold improvements |  |  | 897,948 |  |  |  | 897,948 |
Furniture and office equipment |  |  | 205,897 |  |  |  | 205,897 |
Computer equipment and software |  |  | 197,386 |  |  |  | 197,386 |
Property and equipment, gross |  |  | 8,504,823 |  |  |  | 8,504,823 |
Less: accumulated depreciation and amortization |  |  | (4,116,543 | ) |  |  | (3,670,094 | )
Less: impairment of property and equipment |  |  | (4,388,280 | ) |  |  | — |
Property and equipment, net |  | $ | — |  |  | $ | 4,834,729 |
Schedule of Prepaid Expenses and Other Current Assets | Prepaid expenses and other current assets as of March 31, 2025 and December 31, 2024 consisted of the following:
|  | March 31, 2025 |  |  | December 31, 2024 |
Prepaid insurance |  | $ | 168,063 |  |  | $ | 123,959 |
Other prepaid assets |  |  | 160,623 |  |  |  | 28,521 |
Other current assets |  |  | 51,850 |  |  |  | 10,269 |
Total prepaid expenses and other current assets |  | $ | 380,536 |  |  | $ | 162,749 |
Schedule of Accrued Expenses | Accrued expenses as of March 31, 2025 and December 31, 2024 consisted of the following:
|  | March 31, 2025 |  |  | December 31, 2024 |
Accrued legal, accounting and professional fees |  | $ | 2,648,037 |  |  | $ | 2,448,594 |
Accrued transaction costs related to the reverse recapitalization |  |  | 503,599 |  |  |  | 503,600 |
Accrued payroll and benefits |  |  | 341,956 |  |  |  | 357,953 |
Accrued lease-related payables |  |  | 289,558 |  |  |  | 54,288 |
Accrued taxes payable |  |  | 269,147 |  |  |  | 232,966 |
Accrued interest |  |  | 40,325 |  |  |  | 560,501 |
Other |  |  | 210,020 |  |  |  | 143,293 |
Total accrued expenses |  | $ | 4,302,642 |  |  | $ | 4,301,195 |

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