v3.23.3
ACCRUED EXPENSES AND OTHER LIABILITIES
 9 Months Ended 12 Months Ended
Sep. 30, 2023
Dec. 31, 2022
Payables and Accruals [Abstract]    
ACCRUED EXPENSES AND OTHER LIABILITIES

NOTE 5 – ACCRUED EXPENSES AND OTHER LIABILITIES

 

   September 30,
2023		   December 31,
2022		 
Accrued research and development  $500,197   $1,332,713 
Share subscription facility commitment fees   -    400,000 
Professional fees   164,100    421,530 
Other accrued liabilities   96,161    72,251 
Total accrued expenses and other liabilities  $760,458   $2,226,494 

 

 

NOTE 5 – ACCRUED EXPENSES AND OTHER LIABILITIES

 

Accrued expenses and other liabilities consisted of the following:

 SCHEDULE OF ACCRUED EXPENSES AND OTHER LIABILITIES

   2022   2021 
   December 31, 
   2022   2021 
Accrued research and development  $1,332,713   $388,997 
Share subscription facility commitment fees   400,000    800,000 
Professional fees   421,530    138,086 
Other accrued liabilities   72,251    67,939 
Accrued scientific advisory board fees   -    60,032 
Consultant fees   -    1,342,479 
Bonus Accrual   -    610,000 
Total accrued expenses and other liabilities  $2,226,494   $3,407,533 

 

Other long-term liabilities consisted of the following:

 SCHEDULE OF OTHER LONG-TERM LIABILITIES

   2022   2021 
   December 31, 
   2022   2021 
Share subscription facility commitment fees  $-   $349,202 
Liability classified warrants   310,346    3,303,588 
Total other long-term liabilities  $310,346   $3,652,790 

 

 

Ensysce Biosciences, Inc.

Notes to the Consolidated Financial Statements