v3.26.1
SCHEDULE OF ACCOUNTS PAYABLES AND ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) - USD ($)
Mar. 31, 2026
Dec. 31, 2025
Defined Benefit Plan Disclosure [Line Items]    
Affiliate liabilities () [1] $ 787,500 $ 577,500
Pension/401K 155,160 114,534
Payroll tax reserve 55,728 43,787
Professional fees 561,484 412,521
Other accounts payable 4,805 838
Loan from affiliates () 355,598 395,668
Short term loan 50,000 50,000
Convertible note payable 805,000 805,000
Derivative liability 476,489 403,353
Total current liabilities 5,010,121 3,249,894
Related Party [Member]    
Defined Benefit Plan Disclosure [Line Items]    
Accounts payable affiliates () [1] 11,000 18,000
Interest [2] 45,379 52,459
Un-issued shares [3] 1,360,606 82,006
Loan from affiliates () [2] 355,598 395,668
Nonrelated Party [Member]    
Defined Benefit Plan Disclosure [Line Items]    
Interest 313,685 277,956
Un-issued shares $ 27,687 $ 16,272
[1] For each of the CFO and CEO, there was $315,000 and $213,500 in accrued liabilities as of March 31, 2026 and December 31, 2025, respectively. As of March 31, 2026, and at December 31, 2025, the Company had recorded reserves for contingent compensation claims of $157,500 and $11,000 relating to disputed compensation and expense reimbursement claims asserted by the former Chief Commercial Officer and current shareholder. These amounts reflect management’s reserve associated with a disputed matter and do not represent routine accrued payroll obligations incurred in the ordinary course.
[2] On March 31, 2026, the Company has a $355,598 loan from an affiliated company with an interest rate of 8%. The accrued interest is currently $45,379. On December 31, 2025, the Company the loan was $395,668 and the accrued interest $52,459.
[3] As of March 31, 2026, the amount to be converted into shares of Preferred Stock is $1,360,606. This consist of $82,006 is to our Directors for their attendance at board and committee meetings during the fourth quarter and $1,278,600 to Dr. Platt as a performance grant in recognition of his role in executing the Company’s first commercial distribution agreement and advancing capital funding initiatives. On December 31, 2025 this amount was $82,006.