5. PREPAID EXPENSES

Prepaid expenses at March 31, 2026 and September 30, 2025 include $2,531,280 and $1,331,280, respectively, of advance payments made for the preparation of long-lead time drug substance and product costs, respectively, which will be utilized in research and development activities or in the manufacturing of LYMPHIR for sales. Prepaid expenses at March 31, 2026 also include $221,107 for annual licensing fees paid to the FDA and $300,000 for prepaid marketing costs.