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SHARE-BASED COMPENSATION (Tables)

9 Months Ended

Sep. 30, 2025

SHARE-BASED COMPENSATION

Schedule of Share-Based Compensation Expenses

The following is a summary of share-based compensation expenses reported in the consolidated condensed statements of operations and comprehensive loss for the three and nine months ended September 30, 2025 and 2024:

		For the Three Months Ended September 30,						For the Nine Months Ended September 30,
		2025			2024			2025			2024
Research and Development		$	-		$	600,000		$	-		$	3,227,300
General and Administrative Expenses			79,000			68,974			344,383			319,709
Total Share-Based Compensation Expense Included in Operating Expenses		$	79,000		$	668,974		$	344,383		$	3,547,009

Schedule of Fair Value of Options Granted

The following table summarizes the significant assumptions used in determining the fair value of options granted during the three and nine months ended September 30, 2025 and 2024:

	For the Three Months Ended September 30,						For the Nine Months Ended September 30,
	2025			2024			2025			2024
Weighted-average grant date fair value	$	N/A		$	8.78		$	4.55		$	8.78
Risk-free interest rate		N/A			3.62% - 4.17%			4.36%			3.62% - 4.17%
Expected volatility		N/A			86.00% - 87.00%			90.00%			86.00% - 87.00%
Expected term (years)		N/A			6.41 - 10.00			4.50			6.41 - 10.00
Expected dividend yield		N/A			0.00%			0.00%			0.00%

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- Definition

Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

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- Definition

Tabular disclosure of the weighted-average grant-date fair value of equity options or other equity instruments granted during the year.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (d)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

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