Annual report [Section 13 and 15(d), not S-K Item 405]

Fair Value Measurements (Tables)

v3.26.1
Fair Value Measurements (Tables)
12 Months Ended
Dec. 31, 2025
Fair Value Measurements [Abstract]  
Schedule of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis

December 31, 2025

Level 1

Level 2

Level 3

Total Fair Value

Cash equivalents:

Money Market funds

$

665,582

$

$

$

665,582

Total

$

665,582

$

$

$

665,582

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

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

Year Ended December 31, 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

Distribution

276,001

276,001

Fair value adjustments

36,079

(7,531,044)

899,080

(6,595,885)

Settlement

267,391

4,616,445

4,883,836

December 31, 2025

$

$

$

$

$

Year Ended December 31, 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

Distribution

856,735

856,735

Fair value adjustments

522,257

(974,823)

(65,617)

1,000,000

481,817

Reclassification to Level 2

2,500,000

2,500,000

Reclassification to equity

11,242,254

11,242,254

December 31, 2024

$

(312,080)

$

$

(82,281)

$

$

(394,361)