Consolidated Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2026	Dec. 31, 2025
Current Assets
Cash and cash equivalents	$ 8,149,093	$ 8,914,107
Prepaid expenses	316,228	360,360
Total Current Assets	8,465,321	9,274,467
Intellectual property, net	1,809,302	1,741,808
Furniture and equipment, net	34,542	37,161
Other intangible assets, net	11,916
Right-of-use asset - lease, net	164,790	193,185
Construction in progress	2,321,489	2,321,489
TOTAL ASSETS	12,807,360	13,568,110
Current Liabilities
Accounts payable	235,961	219,300
Accrued expenses	336,537	249,374
Related party loan	1,486,427	1,256,364
Current portion of lease liability	125,940	121,765
Total Current Liabilities	2,184,865	1,846,803
Lease liability, net of current portion	38,850	71,420
TOTAL LIABILITIES	2,223,715	1,918,223
STOCKHOLDERS’ EQUITY
Preferred Stock: $0.0001 par value; 10,000,000 shares authorized; no shares issued and outstanding at March 31, 2026 and December 31, 2025.
Common Stock: $0.0001 par value; 200,000,000 shares authorized; 27,579,752 shares issued and outstanding at March 31, 2026 and 27,573,752 shares issued and outstanding at December 31, 2025	2,759	2,758
Additional paid-in capital	59,285,689	58,965,838
Accumulated other comprehensive loss	(10,653)	(4,845)
Accumulated deficit	(49,163,580)	(47,789,247)
TOTAL CQENS TECHNOLOGIES STOCKHOLDER’S EQUITY	10,114,215	11,174,504
Non-controlling interests	469,430	475,383
TOTAL STOCKHOLDERS’ EQUITY	10,583,645	11,649,887
TOTAL LIABILITIES & STOCKHOLDERS’ EQUITY	$ 12,807,360	$ 13,568,110