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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) |  | 3 Months Ended | 9 Months Ended | 21 Months Ended |
--- | --- | --- | --- | --- | ---
Aug. 04, 2025 | Sep. 30, 2025 USD ($) | Sep. 30, 2024 USD ($) | Sep. 30, 2025 USD ($) | Sep. 30, 2024 USD ($) | Sep. 30, 2025 USD ($) segment | Dec. 31, 2024 USD ($)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |  |  |  |  |
Reverse stock split conversion ratio | 0.05 |  |  |  |  |  |
Effective tax rate |  |  |  | 0.00% |  |  |
Current federal or state income tax expense |  |  |  | $ 0 |  |  |
Number of Operating Segments | segment |  |  |  |  |  | 1 |
Tax credit receivable |  | $ 40,208 |  | 40,208 |  | $ 40,208 | $ 51,127
Cash |  | 5,906,802 |  | 5,906,802 |  | $ 5,906,802 | $ 3,706,713
Research and development expense |  | $ 429,691 | $ 1,198,184 | $ 1,552,699 | $ 4,578,777 |  |

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