Quarterly report [Sections 13 or 15(d)]

Fair Value Measurements (Tables)

v3.25.3
Fair Value Measurements (Tables)
9 Months Ended
Sep. 30, 2025
Fair Value Measurements [Abstract]  
Schedule of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis

September 30, 2025

Level 1

Level 2

Level 3

Total Fair Value

Cash equivalents:

Money market funds

$

883,328

$

$

$

883,328

Subtotal

883,328

883,328

Liabilities:

Contingent value rights

(288,948)

(288,948)

Subtotal

(288,948)

(288,948)

Total

$

883,328

$

$

(288,948)

$

594,380

December 31, 2024

Level 1

Level 2

Level 3

Total Fair Value

Cash equivalents:

Money market funds

$

368,138

$

$

$

368,138

Subtotal

368,138

368,138

Current Liabilities:

Contingent value rights

(312,080)

(312,080)

Embedded derivative liability

(82,281)

(82,281)

Earnout consideration

(2,500,000)

(2,500,000)

Subtotal

(2,500,000)

(394,361)

(2,894,361)

Total

$

368,138

$

(2,500,000)

$

(394,361)

$

(2,526,223)

Schedule of Reconciliations of Recurring Fair Value Measurements

Three Months Ended September 30, 2025

Contingent value rights

Total

June 30, 2025

$

(292,901)

$

(292,901)

Fair value adjustments

3,953

3,953

September 30, 2025

$

(288,948)

$

(288,948)

Three Months Ended September 30, 2024

Contingent value rights

Warrant liability

Embedded derivative liability

Earnout consideration

Total

June 30, 2024

$

(1,198,212)

$

(9,806,409)

$

(1,055,600)

$

(2,700,000)

$

(14,760,221)

Additions

(16,664)

(16,664)

Warrant exercise

Fair value adjustments

(14,051)

(1,435,845)

587,271

(862,625)

Reclassification to equity

11,242,254

11,242,254

September 30, 2024

$

(1,212,263)

$

$

(484,993)

$

(2,700,000)

$

(4,397,256)

Nine Months Ended September 30, 2025

Contingent value rights

Warrant liability

Embedded derivative liability

Contingent forward contract

Total

December 31, 2024

$

(312,080)

$

$

(82,281)

$

$

(394,361)

Additions

(9,399,054)

(5,515,525)

(14,914,579)

Extinguishment of debt

82,281

82,281

Warrant exercise

16,662,707

16,662,707

Fair value adjustments

23,132

(7,531,044)

899,080

(6,608,832)

Settlement

267,391

4,616,445

4,883,836

September 30, 2025

$

(288,948)

$

$

$

$

(288,948)

Nine Months Ended September 30, 2024

Contingent value rights

Warrant liability

Embedded derivative liability

Earnout consideration

Total

December 31, 2023

$

(1,691,072)

$

$

$

(3,500,000)

$

(5,191,072)

Reclassification from equity

(10,592,220)

(10,592,220)

Additions

(16,664)

(16,664)

Warrant exercise

324,789

324,789

Fair value adjustments

478,809

(974,823)

(468,329)

800,000

(164,343)

Reclassification to equity

11,242,254

11,242,254

September 30, 2024

$

(1,212,263)

$

$

(484,993)

$

(2,700,000)

$

(4,397,256)