Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Current assets:
Cash	$ 149,018	$ 170,405
Restricted cash	20,000	20,000
Accounts receivable	18,976	18,976
Prepaid & other current assets	51,036	62,356
Total current assets	239,030	271,737
In process R&D	1,101,760	1,101,760
Goodwill, net of impairment	2,788,230	5,988,230
Investment in GMP Bio at fair value	22,653,225	22,653,225
Total assets	26,782,245	30,014,952
Current liabilities:
Accounts payable and accrued liabilities	2,462,123	2,437,321
Contingent consideration	2,625,000	2,625,000
Derivative liability on notes	282,386	423,214
Total current liabilities	16,357,380	16,504,947
Total noncurrent liabilities	2,292,893	1,898,468
Total liabilities	18,650,273	18,403,415
Commitments and contingencies (Note 14)
Stockholders’ equity:
Common stock, $.01 par value; 750,000,000 shares authorized; 407,289,618 and 399,184,128 issued and outstanding, respectively	4,072,899	3,991,839
Additional paid-in capital	42,219,400	41,655,026
Accumulated deficit	(37,439,735)	(33,516,736)
Total Oncotelic Therapeutics, Inc. stockholders’ equity	8,852,564	12,130,129
Non-controlling interests	(720,592)	(518,592)
Total stockholders’ equity	8,131,972	11,611,537
Total liabilities and stockholders’ equity	26,782,245	30,014,952
Related Party [Member]
Current liabilities:
Accounts payable - related party	345,543	344,099
Convertible debt and short-term debt, net of costs	2,898,392	2,608,356
Convertible long-term debt, net of costs	125,000
Nonrelated Party [Member]
Current liabilities:
Convertible debt and short-term debt, net of costs	7,743,936	8,066,957
Convertible long-term debt, net of costs	$ 2,167,893	$ 1,898,468

Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.

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- Definition

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).