Segment Reporting

3 Months Ended

Mar. 31, 2026

Segment Reporting [Abstract]

Segment Reporting

Note 13 – Segment Reporting

In accordance with FASB ASC Topic 280, Segment Reporting, the Company has determined that it operates as a single reportable segment, developing a growing pipeline of targeted immunotherapies designed to overcome the limitations of current immunotherapy. The financial results of the Company’s operations are managed and reported to the Chief Executive Officer who is considered the Company’s chief operating decision maker (CODM), on a consolidated basis.

The CODM assesses performance and allocates resources based on the Company’s consolidated statements of operations and key components and processes of the Company’s operations are managed centrally. Segment asset information is not used by the CODM to allocate resources.

As a single reportable segment entity, the Company’s segment performance measure is net income / (loss) attributable to shareholders. Significant segment expenses, as provided to the CODM, are presented below:

	Year Ended March 31,
	2026			2025
Segment expenses
Salaries and Benefits	$	3,398,357		$	3,829,221
Professional fees		906,684			1,127,046
General administrative expenses		342,499			344,354
Clinical development expenses		1,269,184			2,432,198
Other development expenses		604,363			1,372,939
Total operating and segment expenses	$	6,521,087		$	9,105,758
Interest income		186,814			377,849
Interest expense		(1,014,783	)		(930,878	)
Benefit from income taxes		-			1,169,820
Segment and consolidated net loss	$	(7,349,056	)	$	(8,488,967	)