PREPAID EXPENSES AND OTHER CURRENT ASSETS

6 Months Ended

Jun. 30, 2026

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

PREPAID EXPENSES AND OTHER CURRENT ASSETS

NOTE 6 – PREPAID EXPENSES AND OTHER CURRENT ASSETS

Prepaid expenses and other current assets consist of the following:

	June 30, 2026		December 31, 2025
Wafer fabrication deposits	$	618,500	$	—
Insurance		571,097		194,258
Deposits for equipment purchases		222,997		172,937
Software licenses		188,088		75,257
Deposits for conferences		53,287		—
Investor relations		54,485		6,127
Subscriptions		56,706		39,934
Rent		36,525		89,468
Deferred equity issuance costs		26,403		—
Other		66,723		23,120
Prepaid Expenses	$	1,894,811	$	601,101
Accrued interest on marketable securities		254,288		—
Prepaid expenses and other current assets	$	2,149,099	$	601,101