PREPAID EXPENSES AND OTHER CURRENT ASSETS

12 Months Ended

Dec. 31, 2024

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

PREPAID EXPENSES AND OTHER CURRENT ASSETS

NOTE 3. PREPAID EXPENSES AND OTHER CURRENT ASSETS

As of December 31, 2024 and 2023, the prepaid expenses and other current assets of the Company consisted of the following:

	December 31, 2024		December 31, 2023
Prepaid value-added taxes	$	233,054	$	243,429
Prepaid other		152,894		62,036
Prepaid insurance		107,610		149,559
Prepaid research and development		—		46,320
Deferred offering costs (see Note 8)		—		567,603
Franchise tax receivable		—		79,258
R&D tax incentive receivable		—		145,349
Total prepaid expenses and other current assets	$	493,558	$	1,293,554