INCOME TAX (Tables)

9 Months Ended

Sep. 30, 2025

Income Tax Disclosure [Abstract]

Schedule of Reconciliation of Federal Statutory Income Tax Rate to the Effective Income tax Rate

A reconciliation of income tax expense (benefit) at the US federal statutory income tax rate and the income tax provision in the financial statements is as follows:

	December 31,
	2024		2023
Expected income tax benefit at the federal statutory rate	21.0	%	21.0	%
State and local taxes, net of federal benefit	7.7		8.4
Non-deductible items and other	(0.4)		(12.1)
Research and development credits	(1.7)		1.1
Change in valuation allowance	(26.4)		(18.4)
Other	(0.3)		—
Total	—	%	—	%

Schedule of Deferred Tax Assets

The principal components of the Company’s deferred tax assets and liabilities are as follows:

	December 31,
	2024		2023
Deferred tax assets:
Federal and state net operating loss carryforwards	$	14,537	$	12,848
Share based compensation	200		166
Accruals and other	94		255
Capitalized research and development costs	1,846		1,099
Research and development tax credits	—		153
Depreciation - Federal	2		—
Amortization - Federal	5		—
Gross deferred tax assets	$	16,684	$	14,521
Less: deferred tax liabilities	—		—
Less: valuation allowance	(16,684)		(14,521)
Net deferred tax assets	$	—	$	—