0001493152-26-010882 | 10-K | XBRL Viewer

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Related Party Transactions (Details Narrative) - Werth Family Investment Associates LLC [Member] - USD ($) $ in Millions	Jan. 31, 2024	Sep. 30, 2023
Related Party Transaction [Line Items]
Principal amount	$ 3.0	$ 8.0
Debt [Member]
Related Party Transaction [Line Items]
Principal amount		$ 5.0

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Prepaid Expenses And Other Current Assets
Manufacturing materials	$ 813,381	$ 29,025
Marketing fees	125,000	34,167
Deferred capital raise costs	59,383
Insurance	16,655
Dues and subscriptions	11,743	4,575
Research and development		334,692
Other	20,700	20,698
Total prepaid expenses and other current assets	$ 1,046,862	$ 423,157

Insider Trading Policies and Procedures	12 Months Ended
Insider Trading Policies and Procedures	Dec. 31, 2025
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Dec. 31, 2025
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Income Tax Disclosure [Abstract]
Research and development costs	$ 2,914,603	$ 1,662,662
Other	1,286	443
Net operating losses	15,987,951	9,314,876
Research and development costs	183,388	4,269,254
Unvested stock options	1,065,120	693,193
Research and development tax credits	2,268,580	1,728,495
Patents	145,465	146,433
Right-of-use liabilities	364,333	35,306
Gross deferred income tax assets	22,930,726	17,850,662
Less: valuation allowance	(22,218,350)	(17,433,152)
Net deferred income tax asset	712,376	417,510
Property and equipment	(348,043)	(391,634)
Right-of-use liabilities	(364,333)	(25,876)
Gross deferred income tax liabilities	(712,376)	(417,510)
Net deferred tax asset (liability)

Schedule of Net Loss Per Share Basic and Diluted (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Earnings Per Share [Abstract]
Net loss	$ (22,449,911)	$ (16,559,605)
Weighted average number of shares used in computing net loss per share of common stock, basic	5,055,329	1,524,797
Weighted average number of shares used in computing net loss per share of common stock, diluted	5,055,329	1,524,797
Net loss per share of common stock, basic	$ (4.44)	$ (10.86)
Net loss per share of common stock, diluted	$ (4.44)	$ (10.86)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Reference 36: http://www.xbrl.org/2003/role/disclosureRef
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Reference 37: http://www.xbrl.org/2003/role/disclosureRef
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Reference 38: http://www.xbrl.org/2003/role/disclosureRef
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Reference 39: http://www.xbrl.org/2003/role/disclosureRef
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Reference 48: http://www.xbrl.org/2003/role/disclosureRef
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Reference 49: http://fasb.org/us-gaap/role/ref/legacyRef
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+ Details

Schedule of Property and Equipment (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 5,562,887	$ 5,400,749
Less: accumulated depreciation	(3,836,968)	(3,296,074)
Property and equipment, net	1,725,919	2,104,675
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 4,662,280	4,358,261
Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	2 years
Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, estimated useful life	7 years
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 145,754	145,754
Property and equipment, estimated useful life	7 years
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 46,994	46,994
Property and equipment, estimated useful life	5 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 474,462	474,462
Property and equipment, estimated useful life	5 years
Construction-in-Process [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 233,397	$ 375,278

Property and Equipment, net

12 Months Ended

Dec. 31, 2025

Property, Plant and Equipment [Abstract]

Property and Equipment, net

(4) Property and Equipment, net

Property and equipment, net consisted of the following at December 31, 2025 and 2024:

Schedule of Property and Equipment

	Estimated
	Useful Life
	(in years)	2025			2024
Equipment	2-7	$	4,662,280		$	4,358,261
Furniture and fixtures	7		145,754			145,754
Computer equipment	5		46,994			46,994
Leasehold improvements	5		474,462			474,462
Construction-in-process	-		233,397			375,278
Property and equipment, gross			5,562,887			5,400,749
Less: accumulated depreciation			(3,836,968	)		(3,296,074	)
Property and equipment, net		$	1,725,919		$	2,104,675

Depreciation expense was $540,894 and $653,090 for the years ended December 31, 2025 and 2024, respectively.

Net Loss Per Share

12 Months Ended

Dec. 31, 2025

Earnings Per Share [Abstract]

Net Loss Per Share

(15) Net Loss Per Share

Basic net loss per share is calculated by dividing net loss attributable to common shareholders by the weighted-average number of common shares and pre-funded warrants outstanding during the period. The pre-funded warrants are included in the calculation of the weighted-average number of shares outstanding because their exercise requires only nominal consideration for the delivery of shares. The following table sets forth the computation of the basic and diluted net loss per share for years ended December 31, 2025 and 2024:

	2025			2024
Numerator:
Net loss	$	(22,449,911	)	$	(16,559,605	)
Denominator:
Weighted average common shares outstanding		5,055,329			1,524,797
Net loss per share, basic and diluted	$	(4.44	)	$	(10.86	)

Potentially dilutive securities that were not included in the diluted per share calculations because they would be anti-dilutive were as follows:

	2025		2024
Stock options issued under the 2021 Equity Incentive Plan		956,017		89,406
Common stock purchase warrants outstanding		819,256		833,684
Total		1,775,273		923,090
Antidilutive securities		1,775,273		923,090

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

Schedule of Error Corrections and Prior Period Adjustments

The corrections to the Company’s consolidated balance sheet were as follows:

	As Reported			As Corrected
	December 31, 2024
	As Reported			As Corrected
Common stock		340			340
Additional paid-in-capital		115,944,345			117,380,285
Accumulated deficit		(108,489,180	)		(109,925,120	)
Total stockholders’ equity	$	7,455,505		$	7,455,505

The corrections to the Company’s consolidated statements of operations and comprehensive loss were as follows:

	As Reported			As Corrected
	Year Ended December 31, 2024
	As Reported			As Corrected
Issuance cost and change in fair value of derivative		-			(1,013,868	)

Net loss and comprehensive loss	$	(15,545,737	)	$	(16,559,605	)

Net loss per share of common stock, basic and diluted	$	(10.20	)	$	(10.86	)

The corrections to the Company’s statement of stockholders’ equity were as follows:

	As Reported		As Corrected		As Reported			As Corrected			As Reported			As Corrected
	Additional Paid-in-Capital				Accumulated Deficit						Stockholders’ Equity
	As Reported		As Corrected		As Reported			As Corrected			As Reported			As Corrected
Balance January 1, 2024		86,074,004	$	86,496,076		(92,943,443	)		(93,365,515	)		(6,869,429	)		(6,869,429	)
Balance		86,074,004	$	86,496,076		(92,943,443	)		(93,365,515	)		(6,869,429	)		(6,869,429	)
Change in fair value of derivative		-		1,013,868		-			-			-			1,013,868
Net loss		-		-		(15,545,737	)		(16,559,605	)		(15,545,737	)		(16,559,605	)
Balance December 31, 2024	$	115,944,345	$	117,380,285	$	(108,489,180	)	$	(109,925,120	)	$	7,455,505		$	7,455,505
Balance	$	115,944,345	$	117,380,285	$	(108,489,180	)	$	(109,925,120	)	$	7,455,505		$	7,455,505

The corrections of the Company’s statement of cash flows were as follows:

	As Reported			As Corrected
	Year Ended December 31, 2024
	As Reported			As Corrected
Operating activities:
Net loss	$	(15,545,737	)	$	(16,559,605	)
Adjustments to reconcile net loss to net
cash used in operating activities:
Adjustments to reconcile net loss to net cash used in operating activities:
Issuance cost and change in fair value of derivative		-			1,013,868
Net cash used in operating activities		(18,451,387	)		(18,451,387	)

Schedule of Operating Results of Company’s Segment

The following table presents the operating results of the Company’s segment:

Operating expenses:	2025			2024
Research and development
Clinical operations	$	2,695,880		$	4,711,745
Drug manufacturing and dormulation		3,251,481			2,695,896
Personnel		2,780,524			1,761,558
Regulatory		1,046,172			276,066
Total research and development		9,774,057			9,445,265
General and administrative
Pre-commercialization costs		2,380,814			115,915
Personnel		2,992,049			1,862,356
Legal and professional fees		3,121,002			2,396,063
Occupancy		326,666			345,535
Insurance		741,556			983,758
Other		601,964			496,081
Total general and administrative		10,164,051			6,199,708
Operating loss		(19,938,108	)		(15,644,973	)
Issuance cost and change in fair value of derivative		(1,150,673	)		(1,013,868	)
Interest and other income (expense), net		(1,361,130	)		99,236
Loss before income taxes		(22,449,911	)		(16,559,605	)
Income tax benefit (expense)		-			-

Net loss and comprehensive loss	$	(22,449,911	)	$	(16,559,605	)

Corrections of Statement of Stockholders' Equity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Balance	$ 7,455,505	$ (6,869,429)
Change in fair value of derivative		1,013,868
Net loss	(22,449,911)	(16,559,605)
Balance	2,508,907	7,455,505
Previously Reported [Member]
Balance	7,455,505
Net loss		(15,545,737)
Balance		7,455,505
Additional Paid-in Capital [Member]
Balance	117,380,285	86,496,076
Change in fair value of derivative		1,013,868
Net loss
Balance	134,883,213	117,380,285
Additional Paid-in Capital [Member] \| Previously Reported [Member]
Balance	115,944,345	86,074,004
Change in fair value of derivative
Net loss
Balance		115,944,345
Retained Earnings [Member]
Balance	(109,925,120)	(93,365,515)
Change in fair value of derivative
Net loss	(22,449,911)	(16,559,605)
Balance	(132,375,031)	(109,925,120)
Retained Earnings [Member] \| Previously Reported [Member]
Balance	(108,489,180)	(92,943,443)
Change in fair value of derivative
Net loss		(15,545,737)
Balance		(108,489,180)
Stockholders Equity [Member]
Balance	7,455,505	(6,869,429)
Change in fair value of derivative		1,013,868
Net loss		(16,559,605)
Balance		7,455,505
Stockholders Equity [Member] \| Previously Reported [Member]
Balance	$ 7,455,505	(6,869,429)
Change in fair value of derivative
Net loss		(15,545,737)
Balance		$ 7,455,505

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
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-Section S99
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-Subparagraph (SX 210.6-09(7))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3

Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 15: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 323
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481687/323-10-50-3

Reference 16: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 4.E)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480418/310-10-S99-2

+ Details

Common Stock Purchase Warrants (Tables)

12 Months Ended

Dec. 31, 2025

Common Stock Purchase Warrants

Schedule of Fair Value of the Warrants to Additional Paid in Capital

	Fair		Percent of Total			Amount
	Value		Fair Value			Allocated

Common Stock	$	993,472		10.6	%	$	423,945
Pre-Funded Warrants		3,006,003		32.0	%		1,279,833
Series A, B and Placement Agent Warrants		5,388,376		57.4	%		2,295,701
Total	$	9,387,851		100.0	%	$	3,999,479

	Fair		Percent of Total			Amount
	Value		Fair Value			Allocated

Common Stock	$	2,750,000		26.5	%	$	1,987,500
Pre-Funded Warrants		4,750,000		45.8	%		3,435,000
Series A, B and Placement Agent Warrants		2,878,123		27.7	%		2,077,500
Total	$	10,378,123		100.0	%	$	7,500,000

Schedule of Warrants and Rights Outstanding

The following table summarizes the Company’s outstanding common stock purchase warrants as of December 31, 2025:

					Issuance Date		Issuance Date
	Number of		Exercise		Fair Value		Fair Value
	Warrants		Price		per Warrant		Total
December 2021 Initial Public Offering Warrants		19,965	$	1,440.00	$	1,144.80	$	22,855,932
December 2021 Underwriter Warrants		868	$	1,800.00	$	1,113.48		966,501
September 2023 Public Offering Series A Warrants		28,855	$	13.56	$	129.84		3,746,533
September 2023 Placement Agent Warrants		1,443	$	172.80	$	127.56		184,069
February 2024 Public Offering Series A Warrants		135,417	$	24.00	$	14.04		1,901,255
February 2024 Public Offering Series B Warrants		67,708	$	24.00	$	11.88		804,371
February 2024 Placement Agent Warrants		12,500	$	30.00	$	13.80		172,500
July 2024 Series C Warrants		354,167	$	7.02	$	3.24		1,147,501
July 2024 Series D Warrants		177,083	$	7.02	$	2.40		424,999
July 2024 Placement Agent Warrants		21,250	$	8.78	$	2.23		47,388
Balance- December 31, 2025		819,256					$	32,251,049

Nature of the Business and Liquidity (Details Narrative) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Accounting Policies [Abstract]
Cash and cash equivalents	$ 10,953,383	$ 12,211,321
Accumulated deficit	$ 132,375,031	$ 109,925,120

- Definition

Amount of accumulated undistributed earnings (deficit).

+ References + Details

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation

Income tax expense differed from the expected expense computed by applying U.S. Federal income tax rate for the respective years ended as follows:

	December 31, 2025			December 31, 2024
Federal income tax benefit at statutory rate	$	(4,714,067	)	$	(3,477,517	)
State income tax benefit		(300,532	)		(541,359	)
Discount on FMV of Shares Issued		241,641			212,858
Permanent differences		15,366			13,582
Change in valuation allowance		4,785,198			4,802,119
Research and development tax crediit- prior period		(540,085	)		(972,372	)
Cancellation of Debt applied to prior year NOL		514,342
Other		(1,863	)		(37,311	)
Total income tax expense	$	-		$	-

Schedule of Deferred Tax Assets and Liabilities

	December 31, 2025			December 31, 2024
Deferred income tax assets:
Current:
Research and development costs	$	2,914,603		$	1,662,662
Other		1,286			443
Non-current:
Net operating losses		15,987,951			9,314,876
Research and development costs		183,388			4,269,254
Unvested stock options		1,065,120			693,193
Research and development tax credits		2,268,580			1,728,495
Patents		145,465			146,433
Right-of-use liabilities		364,333			35,306
Gross deferred income tax assets		22,930,726			17,850,662
Less: valuation allowance		(22,218,350	)		(17,433,152	)
Net deferred income tax asset		712,376			417,510

Deferred income tax liabilities:
Non-current
Property and equipment		(348,043	)		(391,634	)
Right-of-use liabilities		(364,333	)		(25,876	)
Gross deferred income tax liabilities		(712,376	)		(417,510	)

Net deferred tax asset (liability)	$	-		$	-

Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2025

Share-Based Payment Arrangement [Abstract]

Summary of Option Activity

A summary of option activity under the 2021 Plan during the years ended December 31, 2025 and 2024 was as follows:

Summary of Option Activity

						Weighted-Average
				Weighted-Average		Remaining
	Shares			Exercise Price		Contractual Term
Outstanding at January 1, 2024		4,821
Grants		89,032		$	13.16	9.42 years
Exercised		-
Forfeitures or expirations		(4,447	)	$	757.08
Outstanding at December 31, 2024		89,406		$	14.81	9.41 years
Grants		868,901		$	4.40	9.39 years
Exercised		-
Forfeitures or expirations		(2,290	)	$	11.62
Outstanding at December 31, 2025		956,017		$	5.36	9.31 years
Vested and expected to vest at December 31, 2025		203,997
Exercisable at December 31, 2025		203,997

Schedule of Fair Value Assumption

	2025			2024
Risk-free interest rate		4.150	%		4.240	%
Expected term (in years)		5.82			5.43
Expected volatility		1.4			1.5
Expected dividend yield		0	%		0	%

Cybersecurity Risk Management and Strategy Disclosure	12 Months Ended
Cybersecurity Risk Management and Strategy Disclosure	Dec. 31, 2025
Cybersecurity Risk Management, Strategy, and Governance [Abstract]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	*Risk Management and Strategy* Like many of our peer companies, we recognize the significance of cybersecurity threats to our clients and operations. Our business strategy, results of operations, and financial condition have not, to date, been affected by risks from cybersecurity threats. During the reporting period, we have not experienced any material cyber incidents, nor have we experienced a series of immaterial incidents, which would require disclosure. In the ordinary course of our business, we use, store and process data including data of our employees, partners, collaborators, and vendors. To effectively prevent, detect, and respond to cybersecurity threats, we maintain a cyber risk management program, which is comprised of a wide array of architecture and processes. The cyber risk management program falls under the responsibility of our Chief Financial Officer who, in turn, manages our outsourced experts in IT and cyber security. Under the guidance of our Chief Financial Officer, we task reputable third-party IT experts that utilize a wide variety of software to secure the environment. We have implemented a cybersecurity risk management program that is designed to identify, assess, and mitigate risks from cybersecurity threats to this data and our systems. We deploy a wide range of security tools across the environment including multifactor authentication, data encryption, cloud-based backups, endpoint monitoring, and dark web monitoring. As a result, we have not identified any material cybersecurity risks and are continuously hardening our environment. Additionally, our program includes regular cybersecurity testing for all employees.
Cybersecurity Risk Management Third Party Engaged [Flag]	true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]	true
Cybersecurity Risk Board of Directors Oversight [Text Block]	Our board of directors is responsible for the oversight of cybersecurity risk management. The Chief Financial Officer reports to the board of directors. The Chief Financial Officer provides updates to the board of directors on our cybersecurity risk management program, including any critical cybersecurity risks, ongoing cybersecurity initiatives and strategies, and applicable regulatory requirements and industry standards on a regular basis. The Chief Financial Officer also notifies the board of directors of any cybersecurity incidents (suspected or actual) and provides updates on the incidents as well as cybersecurity risk mitigation activities as appropriate.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]	board of directors is responsible for the oversight of cybersecurity risk management
Cybersecurity Risk Management Expertise of Management Responsible [Text Block]	The Chief Financial Officer provides updates to the board of directors on our cybersecurity risk management program, including any critical cybersecurity risks, ongoing cybersecurity initiatives and strategies, and applicable regulatory requirements and industry standards on a regular basis.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]	The Chief Financial Officer also notifies the board of directors of any cybersecurity incidents (suspected or actual) and provides updates on the incidents as well as cybersecurity risk mitigation activities as appropriate.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag]	true

Property and Equipment, net (Tables)

12 Months Ended

Dec. 31, 2025

Property, Plant and Equipment [Abstract]

Schedule of Property and Equipment

Property and equipment, net consisted of the following at December 31, 2025 and 2024:

Schedule of Property and Equipment

	Estimated
	Useful Life
	(in years)	2025			2024
Equipment	2-7	$	4,662,280		$	4,358,261
Furniture and fixtures	7		145,754			145,754
Computer equipment	5		46,994			46,994
Leasehold improvements	5		474,462			474,462
Construction-in-process	-		233,397			375,278
Property and equipment, gross			5,562,887			5,400,749
Less: accumulated depreciation			(3,836,968	)		(3,296,074	)
Property and equipment, net		$	1,725,919		$	2,104,675

Schedule of Error Corrections and Prior Period Adjustments (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Common stock	$ 725	$ 340
Additional paid-in-capital	134,883,213	117,380,285
Accumulated deficit	(132,375,031)	(109,925,120)
Total stockholders’ equity	$ 2,508,907	7,455,505	$ (6,869,429)
Previously Reported [Member]
Common stock		340
Additional paid-in-capital		115,944,345
Accumulated deficit		(108,489,180)
Total stockholders’ equity		$ 7,455,505

- Definition

Amount of accumulated undistributed earnings (deficit).

+ References + Details

- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

+ References

+ Details

Summary of Significant Accounting Policies (Details Narrative)	Dec. 31, 2025 USD ($)
Accounting Policies [Abstract]
Federal deposit insurance corporation limit	$ 250,000

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

Basis of Presentation and Principles of Consolidation

(a) Basis of Presentation and Principles of Consolidation

The accompanying consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (U.S. GAAP). The consolidated financial statements include the accounts of Cingulate and its wholly-owned subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation.

Use of Estimates

(b) Use of Estimates

The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of expenses during a reporting period. Actual results could differ from estimates.

Estimates and assumptions are periodically reviewed and the effects of revisions are reflected in the consolidated financial statements in the period they are determined to be necessary.

Concentration of Credit Risk

(c) Concentration of Credit Risk

The Company maintains cash equivalent deposits, which at various times throughout the fiscal year exceeded the amounts insured by the Federal Deposit Insurance Corporation limit of $250,000 (without regard to reconciling items). Management monitors the soundness of these financial institutions and does not believe the Company is subject to any material credit risk relative to the uninsured portion of the deposits.

Recent Accounting Pronouncements

(d) Recent Accounting Pronouncements

The Company continually assesses any new accounting pronouncements to determine their applicability. When it is determined that a new accounting pronouncement may affect the Company’s financial reporting, the Company undertakes an analysis to determine any required changes to its consolidated financial statements and assures that there are proper controls in place to ascertain that the Company’s consolidated financial statements properly reflect the change.

In November 2024, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2024-03, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. ASU 2024-03 requires additional disclosures of certain expenses in the notes of the financial statements, to provide enhanced transparency into the expense captions presented on the consolidated statements of operations. Additionally, in January 2025, the FASB issued ASU 2025-01, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40), to clarify the effective date of ASU 2024-03. The new standard is effective for the Company for its annual periods beginning January 1, 2028 and for interim periods beginning January 1, 2028, with early adoption permitted. The Company is currently evaluating the impact of adopting the standard.

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. ASU 2023-09 requires entities to disclose specific rate reconciliations, amount of income taxes separated by federal and individual jurisdiction, and the amount of income (loss) from continuing operations before income tax expense (benefit) disaggregated between federal, state, and foreign. The Company adopted this standard effective January 1, 2026.

Cash and Cash Equivalents

(e) Cash and Cash Equivalents

Bank demand deposit accounts and short-term liquid investments with an initial maturity of three months or less are considered cash and cash equivalents. Cash and cash equivalents as of December 31, 2025 and 2024 consisted of bank deposits and short-term money market funds. Cash and cash equivalents are carried at cost which is indicative of fair value.

Property and Equipment, net

(f) Property and Equipment, net

Property and equipment, net are stated at cost, less accumulated depreciation. Maintenance and repairs are charged to expense when incurred. Property and equipment are depreciated using the straight-line method over the estimated remaining useful lives or, for leasehold improvements or leased assets under a financing lease, the life of the lease if shorter.

Leases

(g) Leases

The Company is a lessee in a noncancellable operating lease, relating to office space at the Kansas City headquarters office and a finance lease, for certain furniture and equipment.

The Company determines if an arrangement is or contains a lease at contract inception. The Company recognizes a right-of-use (ROU) asset and a lease liability at the lease commencement date. For operating leases, the lease liability is initially and subsequently measured at the present value of the unpaid lease payments at the lease commencement date. For finance leases, the lease liability is initially measured in the same manner and date as for operating leases and is subsequently measured at amortized cost using the effective-interest method.

The Company determines the discount rate it uses to discount the unpaid lease payments to present value, which requires management judgement. Accounting Standards Codification (ASC) 842 requires a lessee to discount its unpaid lease payments using the interest rate implicit in the lease or, if that rate cannot be readily determined, its incremental borrowing rate. The implicit rate was stated in the agreement for one of the Company’s leases; however, for the others, the implicit rate was not determinable as the Company did not have access to the lessor’s estimated residual value or the amount of the lessor’s deferred initial direct costs. Therefore, the Company uses its incremental borrowing rate as the discount rate for these leases. The Company’s incremental borrowing rate for a lease is the rate of interest it would have to pay on a collateralized basis to borrow an amount equal to the lease payments under similar terms. Because the Company has not been able to borrow on a collateralized basis, it has determined a synthetic credit rating based on factors that a credit rating agency would typically analyze when establishing an entity’s credit rating. Due to the fact that the Company is a pre-revenue entity, the Company determined that its incremental borrowing rate should be based on the composite CCC and lower bond spreads at the lease measurement dates plus a risk-free rate based on specific lease maturities.

The ROU asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for lease payments made at or before the lease commencement date, plus any initial direct costs incurred less any lease incentives received.

For operating leases, the ROU asset is subsequently measured throughout the lease term at the carrying amount of the lease liability, plus initial direct costs, plus (minus) any prepaid (accrued) lease payments, less the unamortized balance of cumulative lease incentives received. Lease expense is recognized on a straight-line basis over the lease term which includes the accretion of the lease liability and amortization of the ROU asset.

For finance leases, the ROU asset is subsequently amortized using the straight-line method from the lease commencement date to the earlier of the end of its useful life or the end of the lease term unless the lease transfers ownerships of the underlying asset to the Company or the Company is reasonably certain to exercise an option to purchase the underlying asset. In those cases, the ROU asset is amortized over the useful life of the underlying asset. Amortization of the ROU asset is recognized and presented separately from interest expense on the lease liability.

ROU assets for operating and finance leases are evaluated for impairment losses under the long-lived assets impairment guidance in ASC Subtopic 360-10, Property and Equipment-Overall. The ROU asset is assessed for impairment with the asset group within which it resides.

Operating lease ROU assets are presented as operating lease right-of-use assets on the consolidated balance sheet. The current and long-term portions of operating lease liabilities are presented separately on the consolidated balance sheet. Finance lease ROU assets are included in property, plant, and equipment. The current and long-term portions of finance lease liabilities are presented separately on the consolidated balance sheet.

Impairment of Long-lived Assets

(h) Impairment of Long-lived Assets

The Company assesses the carrying value of its long-lived assets, including property and equipment, as well as lease ROU assets, when events or circumstances indicate that the carrying value of such assets may not be recoverable. These events or changes in circumstances may include a significant deterioration of operating results, changes in business plans, or changes in anticipated future cash flows. If an impairment indicator is present, the Company evaluates recoverability by a comparison of the carrying amount of the assets to future undiscounted cash flows expected to be generated by the assets. If the sum of the expected future cash flows is less than the carrying amount, the Company would recognize an impairment loss. An impairment loss would be measured by comparing the amount by which the carrying value exceeds the fair value of the long-lived asset groups. No impairment was recognized during the years ended December 31, 2025 or 2024.

Research and Development

(i) Research and Development

Research and development costs are expensed as incurred and include all direct and indirect costs associated with the development of the Company’s product candidates. These expenses include payments to third parties for research, development and manufacturing services, personnel costs and depreciation on manufacturing equipment. At the end of the reporting period, the Company compares payments made to third party service providers to the estimated progress toward completion of the research or development objectives. Such estimates are subject to change as additional information becomes available. Depending on the timing of payments to service providers and the progress that the Company estimates has been made as a result of the service provided, the Company may record net prepaid or accrued expense relating to these costs.

Stock-Based Compensation

(j) Stock-Based Compensation

The Company measures employee and director stock-based compensation expense for all stock-based awards based on their grant date fair value using the Black-Scholes option-pricing model. For stock-based awards with service conditions, stock-based compensation expense is recognized over the requisite service period using the straight-line method. Forfeitures are recognized as they occur. See additional information in Note 12.

Derivative Instruments

(k) Derivative Instruments

The Company evaluates all financial instruments, including certain equity-linked contracts, to determine if such instruments or any embedded components qualify as derivatives under ASC 815, Derivatives and Hedging.

The Company evaluated the 2025 LP Purchase Agreement (as defined in Note 10) that includes the right to require Lincoln Park (as defined in Note 10) to purchase shares of common stock in the future (“purchased put right”) considering the guidance in ASC 815-40, Derivatives and Hedging, and concluded that it is an equity-linked contract that does not qualify for equity classification, and therefore requires fair value accounting as a derivative asset (liability). The Company has analyzed the terms of the purchased put right and has concluded that it had insignificant value as of December 31, 2025.

Reclassifications

(l) Reclassifications

In connection with the preparation of the annual consolidated financial statements as of and for the year ended December 31, 2025, the Company identified certain errors in its accounting for the Original LP Purchase Agreement (as defined in Note 10) in previously issued consolidated financial statements. Accordingly, the comparative financial statements included in this Report differ from our previously filed Annual Report on Form 10-K as of and for the year ended December 31, 2024, reflecting the error correction for the misclassification of the commitment shares issued on the Original LP Purchase Agreement and change in fair value of the derivative initially recorded as a deduction to additional paid-in-capital on the consolidated statements of stockholders’ equity and now expensed through issuance cost and change in fair value of derivative on the consolidated statements of operations and comprehensive loss. The correction of this error resulted in an increase in issuance cost and change in fair value of derivative and net loss and net comprehensive loss; however, no change to total stockholders’ equity or net cash used in operating activities on the consolidated statements of cash flows. In evaluating whether the Company’s previously issued consolidated financial statements were materially misstated, the Company performed an analysis of quantitative and qualitative factors in accordance with Staff Accounting Bulletin (“SAB”) No. 99, Materiality, and SAB No. 108, Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements, and considered the guidance in ASC Topic 250, Accounting Changes and Error Corrections. The Company believes the adjustments recorded for correction of the error are immaterial to the previously issued consolidated financial statements either individually or in the aggregate for each of the respective comparative periods.

The corrections to the Company’s consolidated balance sheet were as follows:

	As Reported			As Corrected
	December 31, 2024
	As Reported			As Corrected
Common stock		340			340
Additional paid-in-capital		115,944,345			117,380,285
Accumulated deficit		(108,489,180	)		(109,925,120	)
Total stockholders’ equity	$	7,455,505		$	7,455,505

The corrections to the Company’s consolidated statements of operations and comprehensive loss were as follows:

	As Reported			As Corrected
	Year Ended December 31, 2024
	As Reported			As Corrected
Issuance cost and change in fair value of derivative		-			(1,013,868	)

Net loss and comprehensive loss	$	(15,545,737	)	$	(16,559,605	)

Net loss per share of common stock, basic and diluted	$	(10.20	)	$	(10.86	)

The corrections to the Company’s statement of stockholders’ equity were as follows:

	As Reported		As Corrected		As Reported			As Corrected			As Reported			As Corrected
	Additional Paid-in-Capital				Accumulated Deficit						Stockholders’ Equity
	As Reported		As Corrected		As Reported			As Corrected			As Reported			As Corrected
Balance January 1, 2024		86,074,004	$	86,496,076		(92,943,443	)		(93,365,515	)		(6,869,429	)		(6,869,429	)
Balance		86,074,004	$	86,496,076		(92,943,443	)		(93,365,515	)		(6,869,429	)		(6,869,429	)
Change in fair value of derivative		-		1,013,868		-			-			-			1,013,868
Net loss		-		-		(15,545,737	)		(16,559,605	)		(15,545,737	)		(16,559,605	)
Balance December 31, 2024	$	115,944,345	$	117,380,285	$	(108,489,180	)	$	(109,925,120	)	$	7,455,505		$	7,455,505
Balance	$	115,944,345	$	117,380,285	$	(108,489,180	)	$	(109,925,120	)	$	7,455,505		$	7,455,505

The corrections of the Company’s statement of cash flows were as follows:

	As Reported			As Corrected
	Year Ended December 31, 2024
	As Reported			As Corrected
Operating activities:
Net loss	$	(15,545,737	)	$	(16,559,605	)
Adjustments to reconcile net loss to net
cash used in operating activities:
Adjustments to reconcile net loss to net cash used in operating activities:
Issuance cost and change in fair value of derivative		-			1,013,868
Net cash used in operating activities		(18,451,387	)		(18,451,387	)

Segments

(m) Segments

Operating segments are defined as components of an enterprise for which discrete financial information is available and regularly reviewed by the chief operating decision maker (CODM) in deciding how to allocate resources and in assessing performance. The Company manages its business activities on a consolidated basis and operates as a single operating segment dedicated to the research and development and manufacturing of its product candidates. The Company’s CODM is its Chief Executive Officer. The CODM uses net loss, as reported in the Company’s Consolidated Statements of Operations and Comprehensive Loss, in evaluating performance of its segment and determining how to allocate resources of the Company as a whole, including investing in its research and development activities.

The measure used by the CODM for segment assets is reported in the Consolidated Balance Sheets as total consolidated assets.

The following table presents the operating results of the Company’s segment:

Operating expenses:	2025			2024
Research and development
Clinical operations	$	2,695,880		$	4,711,745
Drug manufacturing and dormulation		3,251,481			2,695,896
Personnel		2,780,524			1,761,558
Regulatory		1,046,172			276,066
Total research and development		9,774,057			9,445,265
General and administrative
Pre-commercialization costs		2,380,814			115,915
Personnel		2,992,049			1,862,356
Legal and professional fees		3,121,002			2,396,063
Occupancy		326,666			345,535
Insurance		741,556			983,758
Other		601,964			496,081
Total general and administrative		10,164,051			6,199,708
Operating loss		(19,938,108	)		(15,644,973	)
Issuance cost and change in fair value of derivative		(1,150,673	)		(1,013,868	)
Interest and other income (expense), net		(1,361,130	)		99,236
Loss before income taxes		(22,449,911	)		(16,559,605	)
Income tax benefit (expense)		-			-

Net loss and comprehensive loss	$	(22,449,911	)	$	(16,559,605	)

Income Taxes

(n) Income Taxes

Cingulate Inc. is taxed as a C corporation under the Internal Revenue Code. Cingulate Inc. records deferred income taxes to reflect the impact of temporary differences between the recorded amounts of assets and liabilities for financial reporting purposes and such amounts as measured by tax laws and regulations. As of December 31, 2025, Cingulate Therapeutics LLC (CTx) is a wholly-owned disregarded entity of Cingulate Inc., and all of the activity for CTx, along with its wholly-owned subsidiary Cingulate Works Inc., is included in the calculation of the current and deferred tax assets and liabilities for Cingulate Inc. The Company determined that it was more likely than not that it would not realize its deferred tax assets, based on historical levels of income and future forecasts of taxable income, among other items, therefore a full valuation allowance is recorded.

The Company has not identified any uncertain tax positions. There have been no interest or penalties recognized in the consolidated financial statements related to uncertain tax positions. In addition, no tax positions exist for which it is reasonably possible that the total amounts of unrecognized tax benefits will significantly increase or decrease within the next 12 months.

The Company files income tax returns in the federal and various state jurisdictions. These federal income taxes are immaterial.

Common Stock Purchase Warrants

(o) Common Stock Purchase Warrants

The Company issued warrants in connection with its initial public offering (IPO) in December 2021, common stock offerings in September 2023 and February 2024, and a warrant inducement in June 2024. These equity instruments were valued at fair value when they were issued. See additional information in Note 11.

Net Loss per Share

(p) Net Loss per Share

Basic net loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period, without consideration to potential dilutive securities. Diluted net loss per common share is computed by dividing the net loss by the sum of the weighted average number of common shares outstanding during the period plus the number of potential dilutive instruments outstanding during the period using the simplified method. Diluted net loss per share is the same as basic net loss per share since the effect of all outstanding potentially dilutive securities is anti-dilutive.

Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Income Tax Disclosure [Abstract]
Federal income tax benefit at statutory rate	$ (4,714,067)	$ (3,477,517)
State income tax benefit	(300,532)	(541,359)
Discount on FMV of Shares Issued	241,641	212,858
Permanent differences	15,366	13,582
Change in valuation allowance	4,785,198	4,802,119
Research and development tax crediit- prior period	(540,085)	(972,372)
Cancellation of Debt applied to prior year NOL	514,342
Other	(1,863)	(37,311)
Total income tax expense

Summary of Lease Reported in Consolidated Balance Sheets (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Leases
Operating lease right-of-use assets	$ 1,339,086	$ 99,011
Operating lease liability, current	238,864	130,662
Operating lease liabilities, net of current	1,100,222
Total operating lease liabilities	1,339,086	130,662
Property and equipment	76,928	76,928
Accumulated amortization	(76,928)	(75,759)
Property and equipment, net		1,169
Finance lease liability, current		4,430
Total finance lease liabilities		$ 4,430

Leases

12 Months Ended

Dec. 31, 2025

Leases

Leases

(14) Leases

In May 2025, the Company executed a lease agreement to renew the office space for its headquarters in Kansas City, Kansas. The lease has a 60-month term that commenced on June 1, 2025 with total rent of $33,145 per month over the lease term.

In April 2020, the Company entered into a 60-month lease agreement for office furniture under a lease classified as a financing lease as title of the furniture transfers to the Company at the end of the lease term. Monthly lease payments are $1,491. The leased furniture is amortized on a straight-line basis over 7 years. The imputed interest rate relating to the lease obligation is 6.12% and the maturity date was in March 2025.

The components of lease cost for the years ended December 31, 2025 and 2024 were as follows:

Summary of Components of Lease Cost

	2025		2024
Operating lease cost	$	366,089	$	302,786
Finance lease cost:
Amortization of right-of-use assets		2,747		10,990
Interest on lease liabilities		45		842
Total finance lease cost		2,792		11,832
Total lease cost	$	368,881	$	314,618

Amounts reported in the consolidated balance sheets as of December 31, 2025 and 2024 were as follows:

	2025			2024

Operating Leases:
Operating lease right-of-use assets	$	1,339,086		$	99,011

Operating lease liability, current		238,864			130,662
Operating lease liabilities, net of current		1,100,222			-
Total operating lease liabilities		1,339,086			130,662

Finance leases:
Property and equipment		76,928			76,928
Accumulated amortization		(76,928	)		(75,759	)
Property and equipment, net		-			1,169

Current installments of obligations under
Finance lease liability, current		-			4,430
Total finance lease liabilities	$	-		$	4,430

Other information relating to leases as of December 31, 2025 and 2024 was as follows:

Supplemental cash flow information:	2025			2024
Reductions to ROU assets resulting from reductions to lease obligations:
Operating leases		224,485			267,886
Finance leases		2,747			10,990
Weighted average remaining lease term:
Operating leases		53 months			5 months
Finance leases		-			3 months
Weighted average discount rate:
Operating leases		13.25	%		11.76	%
Finance leases		-			6.12	%

Maturities of lease liabilities under noncancellable leases as of December 31, 2025 are as follows:

	Operating			Finance
	leases			leases
2026		397,740			-
2027		397,740			-
2028		397,740			-
2029		397,740			-
Thereafter		165,725			-
Total undiscounted lease payments		1,756,685			-
Less imputed interest		(417,599	)		-
Total lease liabilities	$	1,339,086		$	-

Net Loss Per Share (Tables)

12 Months Ended

Dec. 31, 2025

Earnings Per Share [Abstract]

Schedule of Net Loss Per Share Basic and Diluted

	2025			2024
Numerator:
Net loss	$	(22,449,911	)	$	(16,559,605	)
Denominator:
Weighted average common shares outstanding		5,055,329			1,524,797
Net loss per share, basic and diluted	$	(4.44	)	$	(10.86	)

Schedule of Potentially Dilutive Securities

Potentially dilutive securities that were not included in the diluted per share calculations because they would be anti-dilutive were as follows:

	2025		2024
Stock options issued under the 2021 Equity Incentive Plan		956,017		89,406
Common stock purchase warrants outstanding		819,256		833,684
Total		1,775,273		923,090
Antidilutive securities		1,775,273		923,090

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
Income Taxes (Details Narrative) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Effective Income Tax Rate Reconciliation [Line Items]
Tax credit carryforward description	The Company also has approximately $2,269,000 of research and development tax credit carryforwards for federal purposes which have a 20-year carryforward period and will begin to expire in 2041
Deferred tax assets, tax credit carryforwards, research	$ 2,269,000
Valuation allowance of net deferred tax assets	22,218,350	$ 17,433,152
Domestic Tax Jurisdiction [Member]
Effective Income Tax Rate Reconciliation [Line Items]
Operating loss carryforwards	63,699,000
State and Local Jurisdiction [Member]
Effective Income Tax Rate Reconciliation [Line Items]
Operating loss carryforwards	$ 50,852,000,000,000

Schedule of Accrued Expenses (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Payables and Accruals [Abstract]
Interest	$ 563,883	$ 15,089
Employee compensation	455,177	355,475
Commercial costs	393,076
Research and development	166,696	341,956
State franchise taxes	44,000	200,000
Professional fees	31,542	5,000
CIP- Equipment		31,160
Insurance		34,469
Other	87,742	56,476
Total accrued expenses	$ 1,742,116	$ 1,039,625

Related Party Notes Payable

12 Months Ended

Dec. 31, 2025

Related Party Notes Payable

Related Party Notes Payable

(7) Related Party Notes Payable

In August 2022, the Company received $5.0 million of debt financing from Werth Family Investment Associates LLC (WFIA). Peter Werth, manager of WFIA, is a member of the Company’s Board of Directors. The promissory note, dated August 9, 2022, was unsecured with interest accruing at 15% per annum. In May 2023, the Company received an additional $3.0 million of debt financing from WFIA by amending and restating the note to increase the principal amount to $8.0 million. All other terms of the note remained the same.

On September 8, 2023, the Company and CTx entered into a note conversion agreement with WFIA, pursuant to which WFIA agreed to convert the original principal amount of $5.0 million under the note plus all accrued interest on the original principal, or $5,812,500, by issuing pre-funded warrants to purchase 28,493 shares of the Company’s common stock at a conversion price per pre-funded warrant of $204.00. The closing price of the Company’s common stock on Nasdaq on September 8, 2023, was $13.56 per share. The pre-funded warrants had no expiration date and were exercisable immediately at an exercise price of $0.024 per share, to the extent that after giving effect to such exercise, WFIA and its affiliates would beneficially own, for purposes of Section 13(d) of the Securities Exchange Act of 1934, as amended (Exchange Act), no more than 19.99% of the outstanding shares of common stock of the Company.

On January 25, 2024, the Company and CTx entered into another note conversion agreement with WFIA, pursuant to which WFIA agreed to convert the remaining principal amount of the note payable of $3.0 million plus all accrued interest, or $3,287,500, by issuing pre-funded warrants to purchase 57,254 shares of the Company’s common stock at a conversion price per pre-funded warrant of $57.42. The closing price of the Company’s common stock on Nasdaq on January 24, 2024, was $52.20 per share. The pre-funded warrants had no expiration date and were exercisable immediately at an exercise price of $0.0012 per share, to the extent that after giving effect to such exercise, WFIA and its affiliates would beneficially own, for purposes of Section 13(d) of the Exchange Act, no more than 19.99% of the outstanding shares of common stock of the Company.

WFIA exercised all of its pre-funded warrants in April 2024, as described in Note 10.

The Company considered ASC 470-60, Troubled Debt Restructurings by Debtors, in accounting for the debt conversions. Due to the related party nature of the transactions, the difference between the fair value of the pre-funded warrants issued and the carrying value of the debt settled in the transactions were recognized as capital contributions in the Statement of Stockholders’ Equity.

Corrections of Statement of Cash Flows (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Operating activities:
Net loss	$ (22,449,911)	$ (16,559,605)
Adjustments to reconcile net loss to net cash used in operating activities:
Issuance cost and change in fair value of derivative	1,150,673	1,013,868
Net cash used in operating activities	$ (17,245,182)	(18,451,387)
Previously Reported [Member]
Operating activities:
Net loss		(15,545,737)
Adjustments to reconcile net loss to net cash used in operating activities:
Issuance cost and change in fair value of derivative
Net cash used in operating activities		$ (18,451,387)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

Summary of Option Activity (Details) - $ / shares			12 Months Ended
Summary of Option Activity (Details) - $ / shares	Nov. 03, 2025	Jul. 08, 2025	Dec. 31, 2025	Dec. 31, 2024
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Weighted Average Exercise Price, Grants	$ 3.80	$ 4.51
2021 [Equity Incentive Plan Plan Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Shares Common stock options, outstanding at beginning balance			89,406	4,821
Number of Shares, Grants			868,901	89,032
Weighted Average Exercise Price, Grants			$ 4.40	$ 13.16
Weighted Average Remaining Contractual Term, Grants			9 years 4 months 20 days	9 years 5 months 1 day
Number of Shares, Exercised
Number of Shares, Forfeitures or expirations			(2,290)	(4,447)
Weighted Average Exercise Price, Forfeitures and expirations			$ 11.62	$ 757.08
Weighted Average Exercise Price, Outstanding Beginning Balance			$ 14.81
Weighted Average Remaining Contractual Life (Years) Outstanding			9 years 3 months 21 days	9 years 4 months 28 days
Number of Shares Common stock options, outstanding at ending balance			956,017	89,406
Weighted Average Exercise Price, Outstanding Ending Balance			$ 5.36	$ 14.81
Shares, Vested and expected to vest			203,997
Shares, Exercisable			203,997

Schedule of Interest Expense (Income) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Interest expense - promissory notes	$ 901,325	$ 25,354
Interest expense - loss on debt extinguishment	805,951
Interest income	(369,267)	(162,099)
Total	1,361,130	(99,236)
Werth Family Investment Associates LLC [Member]
Interest expense - WFIA		31,250
Other [Member]
Interest expense - other	$ 23,121	$ 6,259

Schedule of Fair Value of the Warrants to Additional Paid in Capital (Details)	12 Months Ended
	Dec. 31, 2025 USD ($)
September 2023 Public Offering [Member]
Fair value	$ 9,387,851
Percent of Total Fair Value	100.00%
Amount Allocated	$ 3,999,479
February 2024 Public Offering [Member]
Fair value	$ 10,378,123
Percent of Total Fair Value	100.00%
Amount Allocated	$ 7,500,000
Common Stock [Member] \| September 2023 Public Offering [Member]
Fair value	$ 993,472
Percent of Total Fair Value	10.60%
Amount Allocated	$ 423,945
Common Stock [Member] \| February 2024 Public Offering [Member]
Fair value	$ 2,750,000
Percent of Total Fair Value	26.50%
Amount Allocated	$ 1,987,500
Pre-Funded Warrants [Member] \| September 2023 Public Offering [Member]
Fair value	$ 3,006,003
Percent of Total Fair Value	32.00%
Amount Allocated	$ 1,279,833
Pre-Funded Warrants [Member] \| February 2024 Public Offering [Member]
Fair value	$ 4,750,000
Percent of Total Fair Value	45.80%
Amount Allocated	$ 3,435,000
Series A, B Placement Agent Warrants [Member] \| September 2023 Public Offering [Member]
Fair value	$ 5,388,376
Percent of Total Fair Value	57.40%
Amount Allocated	$ 2,295,701
Series A, B Placement Agent Warrants [Member] \| February 2024 Public Offering [Member]
Fair value	$ 2,878,123
Percent of Total Fair Value	27.70%
Amount Allocated	$ 2,077,500

Unsecured Promissory Notes (Details Narrative) - USD ($)					12 Months Ended
	May 07, 2026	Nov. 07, 2025	Jul. 02, 2025	Dec. 20, 2024	Dec. 31, 2025	Dec. 31, 2024
Loss on debt extinguishment					$ (805,951)
Note Purchase Agreement [Member] \| Avondale Capital LLC [Member]
Interest rate		9.00%
Expenses payable		$ 30,000
Unsecured promissory note		6,570,000
Original issue discount		540,000
Cash		$ 6,000,000
Maturity date description		matures 18 months after its issuance date.
Streetville Capital LLC [Member]
Unsecured promissory note amount				$ 5,480,000
Unsecured promissory note original discount				450,000
Lender expenses on issue of debt				30,000
Proceeds from issuance of promissory note				$ 5,000,000
Interest rate				9.00%
Description of monitoring fee in event of default			on the 90-day anniversary of the effective date of the 2024 Note divided by 0.85 less the outstanding balance on such date. Subject to the terms and conditions set forth in the 2024 Note, the Company could prepay all or any portion of the outstanding balance of the Promissory Note at any time. As of December 31, 2025, the Company had entered into exchange agreements with Lender to exchange a total of $4,675,000 principal for 1,167,300 shares of common stock, thereby extinguishing a portion of the Promissory Note. In connection with the exchange agreements, the Company recorded the pro rata portion of the monitoring fee as well as accrued interest on the pro rata portion of the monitoring fee.
Payments of Debt Issuance Costs				$ 46,277
Streetville Capital LLC [Member] \| Exchange Agreements [Member]
Number of shares converted, value					$ 4,675,000
Number of shares converted					1,167,300
Loss on debt extinguishment					$ 671,792
Expenses payable					$ 48,704
Avondale Capital LLC [Member]
Unsecured promissory note original discount		$ 540,000
Lender expenses on issue of debt		$ 30,000
Description of monitoring fee in event of default		Upon the occurrence of an Event of Default that is deemed a “Major Trigger Event” as defined in the promissory note, Avondale may increase the outstanding balance of the 2025 Note by 15%, and upon the occurrence of an Event of Default that is deemed a “Minor Trigger Event” as defined in the 2025 Note, Avondale may increase the outstanding balance of the 2025 Note by 5%. Avondale can exercise its right to increase the outstanding balance upon a Major or Minor Trigger Event three times each. Upon the occurrence of an Event of Default, Avondale may declare all amounts owed under the 2025 Note immediately due and payable. In addition, upon the occurrence of an Event of Default, upon the election of Avondale, interest shall begin accruing on the outstanding balance of the 2025 Note from the date of the Event of Default equal to the lesser of 22% per annum and the maximum rate allowable under law.
Avondale Capital LLC [Member] \| Forecast [Member]
Redemption of promissory note	$ 660,000

Contingencies

12 Months Ended

Dec. 31, 2025

Commitments and Contingencies Disclosure [Abstract]

Contingencies

(6) Contingencies

The Company may, from time to time, be subject to legal proceedings and claims arising in the ordinary course of business and otherwise. A substantial legal liability against us could have an adverse effect on our business, financial condition and results of operations.

The Company records legal costs associated with loss contingencies as incurred and establishes reserves when those matters present material loss contingencies that management determines to be both probable and reasonably estimable in accordance with ASC Topic 450, Contingencies. If a range of loss is estimated, and some amount within that range appears to be a better estimate than any other amount within that range, then that amount is accrued. If no amount within the range can be identified as a better estimate than any other amount, we accrue the minimum amount in the range. These amounts are not reduced by amounts that may be recovered under insurance or claims against third parties, but undiscounted receivables from insurers or other third parties may be accrued separately if recovery is considered probable. Management’s judgment is required related to loss contingencies because the outcomes are difficult to predict, and the ultimate resolution may differ from our current analysis. The Company revises accruals in light of new information. While it is not possible to predict the outcome of loss contingencies with certainty, management is of the opinion that adequate provision for potential losses associated with any such matters has been made in the financial statements.

- Definition

The entire disclosure for loss and gain contingencies. Describes any existing condition, situation, or set of circumstances involving uncertainty as of the balance sheet date (or prior to issuance of the financial statements) as to a probable or reasonably possible loss incurred by an entity that will ultimately be resolved when one or more future events occur or fail to occur, and typically discloses the amount of loss recorded or a range of possible loss, or an assertion that no reasonable estimate can be made.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 235
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147483049/450-30-50-1

+ Details

Cover - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
Cover - USD ($) $ / shares in Units, $ in Millions	Dec. 31, 2025	Mar. 13, 2026	Jun. 30, 2025
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2025
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2025
Current Fiscal Year End Date	--12-31
Entity File Number	001-40874
Entity Registrant Name	Cingulate Inc.
Entity Central Index Key	0001862150
Entity Tax Identification Number	86-3825535
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	1901 W. 47th Place
Entity Address, City or Town	Kansas City
Entity Address, State or Province	KS
Entity Address, Postal Zip Code	66205
City Area Code	(913)
Local Phone Number	942-2300
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Public Float			$ 19.4
Entity Common Stock, Shares Outstanding		11,628,613
Documents Incorporated by Reference	None
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Entity Listing, Par Value Per Share	$ 0.0001
Auditor Name	KPMG LLP
Auditor Location	Kansas City, MO
Auditor Firm ID	185
Common Stock, par value $0.0001 per share [Member]
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Trading Symbol	CING
Security Exchange Name	NASDAQ
Warrants, exercisable for common stock [Member]
Title of 12(b) Security	Warrants, exercisable for common stock
Trading Symbol	CINGW
Security Exchange Name	NASDAQ

Property and Equipment, net (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 540,894	$ 653,090

Stockholders’ Equity

12 Months Ended

Dec. 31, 2025

Equity [Abstract]

Stockholders’ Equity

(9) Stockholders’ Equity

The Company has authorized 240,000,000 shares of $0.0001 par value common stock and 10,000,000 shares of $0.0001 par value preferred stock at December 31, 2025 and 2024 of which 7,250,299 and 3,402,306 shares of common stock were issued and outstanding, respectively. As of December 31, 2025, the Company had not issued any shares of preferred stock.

The holders of common stock are entitled to one vote for each share of common stock. In the event of any voluntary or involuntary liquidation, dissolution or winding up of the Company, after the payment or provision for payment of all debts and liabilities of the Company, the holders of common stock shall be entitled to share in the remaining assets of the Company available for distribution, if any. Holders of the shares of common stock are entitled to dividends when, as and if declared by the Board of Directors.

Reverse Stock Splits

On August 9, 2024, the Company completed a one-for-twelve reverse stock split (2024 Reverse Stock Split), which reduced the number of shares of the Company’s common stock that were issued and outstanding immediately prior to the effectiveness of the 2024 Reverse Stock Split. The number of shares of the Company’s authorized common stock was not affected by the 2024 Reverse Stock Split and the par value of the Company’s common stock remained unchanged at $0.0001 per share. No fractional shares were issued in connection with the 2024 Reverse Stock Split.

Except where disclosed, all amounts related to number of shares and per share amounts have been retrospectively restated in these financial statements to reflect the 2024 Reverse Stock Split.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Related Party Notes Payable (Details Narrative) - USD ($)				1 Months Ended
	Feb. 02, 2024	Jan. 25, 2024	Sep. 08, 2023	May 31, 2023	Aug. 31, 2022	Dec. 31, 2025	Mar. 31, 2024	Aug. 09, 2022
Issuance date fair value total						$ 32,251,049
Number of warrants						819,256
Debt instrument, description	The holders of pre-funded warrants could not exercise the warrants if the holder, together with its affiliates, would beneficially own more than 4.99% (or, at the election of the holder, 9.99%) of the number of shares of common stock outstanding immediately after giving effect to such exercise. Each share of common stock and each pre-funded warrant were sold along with one Series A and 0.5 Series B warrants.
Werth Family Investment Associates LLC [Member]
Issuance of debt					$ 5,000,000.0
Unsecured interest percentage								15.00%
Issuance of long term debt				$ 3,000,000.0
Debt face amount		$ 3,000,000.0	$ 5,000,000.0	$ 8,000,000.0
Issuance date fair value total		$ 3,287,500	$ 5,812,500
Number of warrants		57,254	28,493				588
Issuance date fair value per warrant		$ 57.42	$ 204.00
Share price		$ 52.20	$ 13.56
Debt instrument, description		The pre-funded warrants had no expiration date and were exercisable immediately at an exercise price of $0.0012 per share, to the extent that after giving effect to such exercise, WFIA and its affiliates would beneficially own, for purposes of Section 13(d) of the Exchange Act, no more than 19.99% of the outstanding shares of common stock of the Company.	The pre-funded warrants had no expiration date and were exercisable immediately at an exercise price of $0.024 per share, to the extent that after giving effect to such exercise, WFIA and its affiliates would beneficially own, for purposes of Section 13(d) of the Securities Exchange Act of 1934, as amended (Exchange Act), no more than 19.99% of the outstanding shares of common stock of the Company.
Warrants, excercise price		$ 0.0012	$ 0.024

Income Taxes

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Income Taxes

(13) Income Taxes

Cingulate Inc. is taxed as a C corporation under the Internal Revenue Code. Cingulate Inc. records deferred income taxes to reflect the impact of temporary differences between the recorded amounts of assets and liabilities for financial reporting purposes and such amounts as measured by tax laws and regulations. CTx is a wholly-owned disregarded entity of Cingulate Inc., and all of the activity for CTx, along with its wholly-owned subsidiary Cingulate Works Inc., is included in the calculation of the current and deferred tax assets and liabilities for Cingulate Inc. No deferred income tax benefit or expense was recorded as of December 31, 2025 or December 31, 2024, for federal or state income taxes.

Income tax expense differed from the expected expense computed by applying U.S. Federal income tax rate for the respective years ended as follows:

	December 31, 2025			December 31, 2024
Federal income tax benefit at statutory rate	$	(4,714,067	)	$	(3,477,517	)
State income tax benefit		(300,532	)		(541,359	)
Discount on FMV of Shares Issued		241,641			212,858
Permanent differences		15,366			13,582
Change in valuation allowance		4,785,198			4,802,119
Research and development tax crediit- prior period		(540,085	)		(972,372	)
Cancellation of Debt applied to prior year NOL		514,342
Other		(1,863	)		(37,311	)
Total income tax expense	$	-		$	-

At December 31, 2025, the Company has net operating loss (“NOL”) carryforwards for federal income tax purposes of approximately $63,699,000. The NOL carryforwards generated do not expire and are carried forward indefinitely. The Company has state NOLs of approximately $50,852,000 at December 31, 2025. The Company also has approximately $2,269,000 of research and development tax credit carryforwards for federal purposes which have a 20-year carryforward period and will begin to expire in 2041. Due to the change in ownership provisions of the Internal Revenue Code, the availability of the Company’s NOL carryforwards and research and development credit carryforwards may be subject to annual limitations under Section 382 of the Internal Revenue Code against taxable income in the future period, which could substantially limit the eventual utilization of such carryforwards.

Evaluating the need for, and amount of, a valuation allowance for deferred tax assets often requires significant judgment and extensive analysis of all available evidence on a jurisdiction-by-jurisdiction basis. Such judgments require the Company to interpret existing tax law and other published guidance as applied to its circumstances. As part of this assessment, the Company considers both positive and negative evidence about its profitability and tax situation. A valuation allowance is provided if, based on available evidence, it is more likely than not that all or some portion of a deferred tax asset will not be realized. The Company determined that it was more likely than not that it would not realize its deferred tax assets, based on historical levels of income and future forecasts of taxable income, among other items. The Company recorded a valuation allowance of its net deferred tax assets totaling $22,218,350 and $17,433,152, respectively, at December 31, 2025 and 2024, which was recorded as a component of income tax expense on the accompanying consolidated statements of operations and other comprehensive loss.

The Company files income tax returns in the U.S. federal and various state jurisdictions. The Company is not subject to U.S. federal and state income tax examinations by tax authorities for years before 2021.

The Company follows the provisions of ASC Topic 740, Income Taxes, to evaluate uncertain tax positions. This topic prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The Company has not identified any material uncertain tax positions requiring recognition in the consolidated financial statements as of December 31, 2025 or December 31, 2024.

	December 31, 2025			December 31, 2024
Deferred income tax assets:
Current:
Research and development costs	$	2,914,603		$	1,662,662
Other		1,286			443
Non-current:
Net operating losses		15,987,951			9,314,876
Research and development costs		183,388			4,269,254
Unvested stock options		1,065,120			693,193
Research and development tax credits		2,268,580			1,728,495
Patents		145,465			146,433
Right-of-use liabilities		364,333			35,306
Gross deferred income tax assets		22,930,726			17,850,662
Less: valuation allowance		(22,218,350	)		(17,433,152	)
Net deferred income tax asset		712,376			417,510

Deferred income tax liabilities:
Non-current
Property and equipment		(348,043	)		(391,634	)
Right-of-use liabilities		(364,333	)		(25,876	)
Gross deferred income tax liabilities		(712,376	)		(417,510	)

Net deferred tax asset (liability)	$	-		$	-

On July 4, 2025, H.R. 1, commonly known as the One Big Beautiful Bill Act (the “OBBB”), was signed into law. This includes significant changes to the federal corporate tax provisions and extends certain otherwise expiring provisions of the 2017 Tax Cuts and Jobs Act. Among other things, the legislation reinstates expensing for domestic research and experimental expenditures, imposes new limitations on interest expense deductibility, and expands disallowed deductions for certain employee remuneration. FASB ASC 740 Income Taxes requires the effects of changes in tax rates and laws on deferred tax balances to be recognized in the period in which the relevant legislation is enacted. The OBBB may affect the Company’s gross tax assets and liabilities in future periods. The Company accounted for the tax effects of the legislation during the year ended December 31, 2025, and elected to deduct domestic research and development expenses in 2025 and 2026 rather than amortize over multiple years.

- Definition

The entire disclosure for income tax.

+ References

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+ Details

Corrections of Consolidated Statements of Operations and Comprehensive Loss (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Issuance cost and change in fair value of derivative	$ (1,150,673)	$ (1,013,868)
Net loss and comprehensive loss	$ (22,449,911)	$ (16,559,605)
Net loss per share of common stock, basic	$ (4.44)	$ (10.86)
Net loss per share of common stock, diluted	$ (4.44)	$ (10.86)
Previously Reported [Member]
Issuance cost and change in fair value of derivative
Net loss and comprehensive loss		$ (15,545,737)
Net loss per share of common stock, basic		$ (10.20)
Net loss per share of common stock, diluted		$ (10.20)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

Schedule of Operating Results of Company’s Segment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Research and development
Total research and development	$ 9,774,057	$ 9,445,265
General and administrative
Total general and administrative	10,164,051	6,199,708
Operating loss	(19,938,108)	(15,644,973)
Issuance cost and change in fair value of derivative	(1,150,673)	(1,013,868)
Interest and other income (expense), net	(1,361,130)	99,236
Loss before income taxes	(22,449,911)	(16,559,605)
Income tax benefit (expense)
Net loss and comprehensive loss	(22,449,911)	(16,559,605)
Clinical Operations [Member]
Research and development
Total research and development	2,695,880	4,711,745
Drug Manufacturing and Formulation [Member]
Research and development
Total research and development	3,251,481	2,695,896
Personnel [Member]
Research and development
Total research and development	2,780,524	1,761,558
General and administrative
Total general and administrative	2,992,049	1,862,356
Regulatory [Member]
Research and development
Total research and development	1,046,172	276,066
Pre Commercialization Costs [Member]
General and administrative
Total general and administrative	2,380,814	115,915
Legal and Professional Fees [Member]
General and administrative
Total general and administrative	3,121,002	2,396,063
Occupancy [Member]
General and administrative
Total general and administrative	326,666	345,535
Insurance [Member]
General and administrative
Total general and administrative	741,556	983,758
Other [Member]
General and administrative
Total general and administrative	$ 601,964	$ 496,081

Securities Issuances

12 Months Ended

Dec. 31, 2025

Securities Issuances

Securities Issuances

(10) Securities Issuances

Public Offerings

On February 2, 2024, the Company completed a public offering (February 2024 Offering) pursuant to which the Company issued 114,583 shares of its common stock and accompanying Series A and Series B warrants at a combined price of $24.00 per share, and pre-funded warrants to purchase up to an aggregate of 197,917 shares of its common stock and accompanying Series A and Series B warrants at a combined purchase price of $23.988 per pre-funded warrant, which represents the public offering price for the common stock less the $0.0012 per share exercise price per share for each pre-funded warrant. The pre-funded warrants were exercisable at any time after the date of issuance and had no expiration date. The holders of pre-funded warrants could not exercise the warrants if the holder, together with its affiliates, would beneficially own more than 4.99% (or, at the election of the holder, 9.99%) of the number of shares of common stock outstanding immediately after giving effect to such exercise. Each share of common stock and each pre-funded warrant were sold along with one Series A and 0.5 Series B warrants. The February 2024 Offering resulted in gross proceeds to the Company of $7.5 million before deducting $750,950 of placement agent fees and other offering expenses. All of the pre-funded warrants issued in the February 2024 Offering were exercised in 2024.

Conversion of Related Party Note

On September 8, 2023, the Company issued to WFIA pre-funded warrants to purchase 28,493 shares of the Company’s common stock as part of a note conversion agreement, as described in Note 7.

On January 25, 2024, the Company issued to WFIA pre-funded warrants to purchase 57,254 shares of the Company’s common stock as part of a note conversion agreement, as described in Note 7. In March 2024, the Company issued to WFIA additional pre-funded warrants to purchase 588 shares of the Company’s common stock as a result of an error in the interest calculation, on the same form and at the same conversion price as the pre-funded warrants issued in January 2024.

In April 2024, WFIA exercised all of its pre-funded warrants, as described in Note 7.

Warrant Inducement

On June 28, 2024, the Company entered into an inducement offer letter agreement (June 2024 Warrant Inducement), in which certain holders (Holders) of certain of its existing warrants to purchase 265,625 shares of the Company’s common stock issued to the Holders in connection with the February 2024 Offering (February 2024 Warrants) agreed to exercise for cash their February 2024 Warrants at a reduced exercise price of $7.02 per share. In consideration for the exercise of the February 2024 Warrants, the Holders received, in addition to the reduced exercise price, new Series C common stock purchase warrants to purchase an aggregate of 354,167 shares of the Company’s common stock and new Series D common stock purchase warrants to purchase an aggregate of 177,083 shares of the Company’s common stock. The June 2024 Warrant Inducement is considered a modification of the existing warrants under ASC Subtopic 815-40, Derivatives and Hedging, Contracts in Entity’s Own Equity. This modification is consistent with the equity issuance classification under ASC Subtopic 815-40 as the reason for the modification was to induce the holders of the existing warrants to exercise their warrants, which raised equity capital and generated net proceeds to the Company of approximately $1.6 million, after deducting the placement agent fees and other offering expenses payable by the Company. The modified warrants were classified as equity instruments before and after the modification, and the modification is directly attributable to an equity offering. The Company recognized the effect of modification of approximately $2.0 million as an equity issuance cost and accounting effect of the inducement is recognized in the Statement of Stockholders’ Equity. The Company received net proceeds of $1.6 million on the closing of the June 2024 Warrant Inducement, which occurred on July 1, 2024.

Purchase Agreements with Lincoln Park

In April 2023, the Company entered into a purchase agreement (the Original LP Purchase Agreement) and a registration rights agreement (the Registration Rights Agreement) with Lincoln Park Capital Fund, LLC (Lincoln Park). Pursuant to the terms of the Original LP Purchase Agreement, Lincoln Park agreed to purchase from the Company up to $12 million of the Company’s common stock. Pursuant to the terms of the Registration Rights Agreement, the Company filed with the SEC registration statements to register for resale under the Securities Act the shares of common stock that were issued to Lincoln Park under the Original LP Purchase Agreement. As of June 30, 2025, the Company sold to Lincoln Park the maximum dollar value worth of common stock pursuant to the Original LP Purchase Agreement, and the Original LP Purchase Agreement thereupon expired in accordance with its terms.

On July 21, 2025, the Company entered into a second purchase agreement with Lincoln Park (2025 LP Purchase Agreement), pursuant to which Lincoln Park has agreed to purchase from the Company up to an aggregate of $25.0 million of the Company’s common stock (subject to certain limitations and satisfaction of the conditions set forth in the 2025 LP Purchase Agreement) from time to time and at the Company’s sole discretion over the 36-month term of the 2025 LP Purchase Agreement. Pursuant to the terms of the 2025 LP Purchase Agreement, on July 21, 2025, the Company issued 120,424 shares of common stock to Lincoln Park as consideration for its commitment to purchase shares of common stock under the 2025 LP Purchase Agreement. The commitment shares were valued at $681,600 and recorded as an addition to equity for the issuance of the common stock and recorded as an expense in issuance cost and change in fair value of derivative on the consolidated statements of operations and comprehensive loss under the 2025 LP Purchase Agreement. The Company evaluated the 2025 LP Purchase Agreement under ASC 815-40 Derivatives and Hedging-Contracts on an Entity’s Own Equity as it represents the right to require Lincoln Park to purchase shares of common stock in the future, similar to a put option. The Company concluded that the 2025 LP Purchase Agreement represents a freestanding derivative instrument that does not qualify for equity classification and therefore requires fair value accounting. The Company analyzed the terms of the contract and concluded that the derivative instrument had insignificant value as of December 31, 2025.

During 2025, the Company sold 852,948 shares of common stock under the 2025 LP Purchase Agreement and 897,415 shares of common stock under the Original LP Purchase Agreement, for net proceeds of $3,238,007 and $3,513,236, respectively. During 2024, the Company sold 1,472,363 shares of common stock under the Original LP Purchase Agreement, for net proceeds of $8,037,501.

The Company evaluated the 2025 LP Purchase Agreement under ASC 815-40 Derivatives and Hedging-Contracts on an Entity’s Own Equity as it represents the right to require Lincoln Park to purchase shares of common stock in the future, similar to a put option. The Company concluded that the 2025 LP Purchase Agreement represents a freestanding derivative instrument that does not qualify for equity classification and therefore requires fair value accounting. The Company analyzed the terms of the contract and concluded that the derivative asset or liability had insignificant value as of December 31, 2025. Changes in fair value associated with the derivative instrument are recorded in issuance cost and change in fair value of derivative in the consolidated statements of operations and comprehensive loss. The Company recorded $1,150,673 and $1,013,868 for 2025 and 2024, respectively, associated with the change in fair value of the derivative instrument.

At the Market Offering

In January 2023, the Company entered into the At-the-Market Offering Agreement (ATM Agreement) with H.C. Wainwright & Co., LLC (HCW) pursuant to which the Company could issue and sell, from time to time, shares of the Company’s common stock having an aggregate offering price of up to $23.5 million in at-the-market offerings sales. HCW acted as sales agent and was paid a 3% commission on each sale under the ATM Agreement. The Company’s common stock was sold at prevailing market prices at the time of the sale, and, as a result, prices varied.

On March 18, 2024, the Company increased the maximum aggregate offering price of the shares of the Company’s common stock issuable under the ATM Agreement from $4.97 million to $8.47 million and filed a prospectus supplement for an aggregate of $3.5 million. In connection with the filing of the prospectus supplement, on March 17, 2024, the Company received a waiver from the purchaser in the February 2024 Offering under the securities purchase agreement, dated February 2, 2024, by and between the Company and such purchaser. In consideration of the waiver set forth therein, the Company agreed to lower the exercise price of the Series A warrants to purchase up to an aggregate of 28,855 shares of common stock and Series B warrants to purchase up to an aggregate of 14,428 shares of common stock to $13.56, which warrants were previously issued by the Company to such purchaser on September 13, 2023 and to extend the exercise term of the Series A warrants to March 17, 2029 and the term of the Series B warrants to March 17, 2026. The modifications to the warrants had no impact on the consolidated financial statements.

On August 19, 2024, the Company increased the maximum aggregate offering price of shares of the Company’s common stock issuable under the ATM Agreement from $8.47 million to $11.33 million and filed a prospectus supplement for an aggregate of $2.86 million.

On September 3, 2024, the Company increased the maximum aggregate offering price of shares of the Company’s common stock issuable under the ATM Agreement from $11.33 million to $15.2 million and filed a prospectus supplement for an aggregate of $3.87 million.

On October 15, 2024, the Company increased the maximum aggregate offering price of shares of the Company’s common stock issuable under the ATM Agreement from $15.2 million to $23.5 million and filed a prospectus supplement for an aggregate of $8.3 million.

During 2025 and 2024, the Company sold 785,784 and 983,093 shares of common stock, respectively, under the ATM agreement, for net proceeds of $3,574,574 and $9,393,550, respectively.

Prepaid Expenses and Other Current Assets (Tables)

12 Months Ended

Dec. 31, 2025

Prepaid Expenses And Other Current Assets

Schedule of Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consisted of the following at December 31, 2025 and 2024:

	2025		2024
Manufacturing materials	$	813,381	$	29,025
Marketing fees		125,000		34,167
Deferred capital raise costs		59,383		-
Insurance		16,655		-
Dues and subscriptions		11,743		4,575
Research and development		-		334,692
Other		20,700		20,698
	$	1,046,862	$	423,157

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

(2) Summary of Significant Accounting Policies

(a) Basis of Presentation and Principles of Consolidation

(b) Use of Estimates

Estimates and assumptions are periodically reviewed and the effects of revisions are reflected in the consolidated financial statements in the period they are determined to be necessary.

(c) Concentration of Credit Risk

(d) Recent Accounting Pronouncements

(e) Cash and Cash Equivalents

(f) Property and Equipment, net

(g) Leases

The Company is a lessee in a noncancellable operating lease, relating to office space at the Kansas City headquarters office and a finance lease, for certain furniture and equipment.

(h) Impairment of Long-lived Assets

(i) Research and Development

(j) Stock-Based Compensation

(k) Derivative Instruments

(l) Reclassifications

The corrections to the Company’s consolidated balance sheet were as follows:

	As Reported			As Corrected
	December 31, 2024
	As Reported			As Corrected
Common stock		340			340
Additional paid-in-capital		115,944,345			117,380,285
Accumulated deficit		(108,489,180	)		(109,925,120	)
Total stockholders’ equity	$	7,455,505		$	7,455,505

The corrections to the Company’s consolidated statements of operations and comprehensive loss were as follows:

	As Reported			As Corrected
	Year Ended December 31, 2024
	As Reported			As Corrected
Issuance cost and change in fair value of derivative		-			(1,013,868	)

Net loss and comprehensive loss	$	(15,545,737	)	$	(16,559,605	)

Net loss per share of common stock, basic and diluted	$	(10.20	)	$	(10.86	)

The corrections to the Company’s statement of stockholders’ equity were as follows:

	As Reported		As Corrected		As Reported			As Corrected			As Reported			As Corrected
	Additional Paid-in-Capital				Accumulated Deficit						Stockholders’ Equity
	As Reported		As Corrected		As Reported			As Corrected			As Reported			As Corrected
Balance January 1, 2024		86,074,004	$	86,496,076		(92,943,443	)		(93,365,515	)		(6,869,429	)		(6,869,429	)
Balance		86,074,004	$	86,496,076		(92,943,443	)		(93,365,515	)		(6,869,429	)		(6,869,429	)
Change in fair value of derivative		-		1,013,868		-			-			-			1,013,868
Net loss		-		-		(15,545,737	)		(16,559,605	)		(15,545,737	)		(16,559,605	)
Balance December 31, 2024	$	115,944,345	$	117,380,285	$	(108,489,180	)	$	(109,925,120	)	$	7,455,505		$	7,455,505
Balance	$	115,944,345	$	117,380,285	$	(108,489,180	)	$	(109,925,120	)	$	7,455,505		$	7,455,505

The corrections of the Company’s statement of cash flows were as follows:

	As Reported			As Corrected
	Year Ended December 31, 2024
	As Reported			As Corrected
Operating activities:
Net loss	$	(15,545,737	)	$	(16,559,605	)
Adjustments to reconcile net loss to net
cash used in operating activities:
Adjustments to reconcile net loss to net cash used in operating activities:
Issuance cost and change in fair value of derivative		-			1,013,868
Net cash used in operating activities		(18,451,387	)		(18,451,387	)

(m) Segments

The measure used by the CODM for segment assets is reported in the Consolidated Balance Sheets as total consolidated assets.

The following table presents the operating results of the Company’s segment:

Operating expenses:	2025			2024
Research and development
Clinical operations	$	2,695,880		$	4,711,745
Drug manufacturing and dormulation		3,251,481			2,695,896
Personnel		2,780,524			1,761,558
Regulatory		1,046,172			276,066
Total research and development		9,774,057			9,445,265
General and administrative
Pre-commercialization costs		2,380,814			115,915
Personnel		2,992,049			1,862,356
Legal and professional fees		3,121,002			2,396,063
Occupancy		326,666			345,535
Insurance		741,556			983,758
Other		601,964			496,081
Total general and administrative		10,164,051			6,199,708
Operating loss		(19,938,108	)		(15,644,973	)
Issuance cost and change in fair value of derivative		(1,150,673	)		(1,013,868	)
Interest and other income (expense), net		(1,361,130	)		99,236
Loss before income taxes		(22,449,911	)		(16,559,605	)
Income tax benefit (expense)		-			-

Net loss and comprehensive loss	$	(22,449,911	)	$	(16,559,605	)

(n) Income Taxes

The Company files income tax returns in the federal and various state jurisdictions. These federal income taxes are immaterial.

(o) Common Stock Purchase Warrants

(p) Net Loss per Share

Summary of Components of Lease Cost (Details) - USD ($)	12 Months Ended
Summary of Components of Lease Cost (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Leases
Operating lease cost	$ 366,089	$ 302,786
Amortization of right-of-use assets	2,747	10,990
Interest on lease liabilities	45	842
Total finance lease cost	2,792	11,832
Total lease cost	$ 368,881	$ 314,618

Schedule of Outstanding Balances (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Accrued Interest	$ 563,883	$ 15,089
2024 Note Purchase Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Principal	805,000	5,480,000
Monitoring fee on pro rata portion of exchanges	671,792
Unamortized discounts/deferred financing	(83,922)	(516,013)
Total	1,392,870	4,963,987
Accrued Interest	474,598	$ 15,089
2025 Note Purchase Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Principal	6,570,000
Monitoring fee on pro rata portion of exchanges
Unamortized discounts/deferred financing	(515,401)
Total	6,054,599
Accrued Interest	$ 89,285

Summary of Other Information Relating to Leases (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Leases
Reductions to ROU assets resulting from reductions to lease obligations: Operating leases	$ 224,485	$ 267,886
Reductions to ROU assets resulting from reductions to lease obligations: Finance leases	$ 2,747	$ 10,990
Weighted average remaining lease term: Operating leases	53 months	5 months
Weighted average remaining lease term: Finance leases		3 months
Weighted average discount rate: operating leases	13.25%	11.76%
Weighted average discount rate: Finance leases		6.12%

Stockholders’ Equity (Details Narrative) - $ / shares	Aug. 09, 2024	Dec. 31, 2025	Dec. 31, 2024
Equity [Abstract]
Common stock shares authorized		240,000,000	240,000,000
Common stock par value	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock shares authorized		10,000,000	10,000,000
Preferred stock par value		$ 0.0001	$ 0.0001
Common stock, shares issued		7,250,299	3,402,306
Common stock, shares outstanding		7,250,299	3,402,306
Stockholders equity, reverse stock split	one-for-twelve

Securities Issuances (Details Narrative) - USD ($)													1 Months Ended		12 Months Ended
Securities Issuances (Details Narrative) - USD ($)	Jul. 21, 2025	Oct. 15, 2024	Oct. 14, 2024	Sep. 03, 2024	Sep. 02, 2024	Aug. 19, 2024	Aug. 18, 2024	Mar. 18, 2024	Mar. 17, 2024	Feb. 02, 2024	Jan. 25, 2024	Sep. 08, 2023	Apr. 30, 2023	Jan. 31, 2023	Dec. 31, 2025	Dec. 31, 2024	Jun. 28, 2024	Mar. 31, 2024
Prefunded warrants															819,256
Debt Instrument, Description										The holders of pre-funded warrants could not exercise the warrants if the holder, together with its affiliates, would beneficially own more than 4.99% (or, at the election of the holder, 9.99%) of the number of shares of common stock outstanding immediately after giving effect to such exercise. Each share of common stock and each pre-funded warrant were sold along with one Series A and 0.5 Series B warrants.
Proceeds from Issuance Initial Public Offering										$ 7,500,000
Payments for Other Fees										$ 750,950
Net proceeds															$ 10,153,812	$ 25,875,168
Number of shares issued																6,432,892
Issuance cost and change in fair value of derivative															1,150,673	1,013,868
Purchase Agreement [Member] \| Maximum [Member]
Net proceeds													$ 12,000,000
2025 LP Purchase Agreement [Member]
Net proceeds	$ 25,000,000.0														$ 3,238,007
Number of shares issued	120,424
Commitment shares, value	$ 681,600
Number of shares sold															852,948
Original LP Purchase Agreement [Member]
Net proceeds															$ 3,513,236	$ 8,037,501
Number of shares sold															897,415	1,472,363
ATM Agreement [Member]
Net proceeds															$ 3,574,574	$ 9,393,550
Number of shares issued		$ 23,500,000	$ 15,200,000	$ 15,200,000	$ 11,330,000	$ 11,330,000	$ 8,470,000	$ 8,470,000	$ 4,970,000
Number of shares sold															785,784	983,093
Increase in aggregate value		$ 8,300,000		$ 3,870,000		$ 2,860,000		$ 3,500,000
Werth Family Investment Associates LLC [Member]
Share Price											$ 52.20	$ 13.56
Prefunded warrants											57,254	28,493						588
Class of Warrant or Right, Exercise Price of Warrants or Rights											$ 0.0012	$ 0.024
Debt Instrument, Description											The pre-funded warrants had no expiration date and were exercisable immediately at an exercise price of $0.0012 per share, to the extent that after giving effect to such exercise, WFIA and its affiliates would beneficially own, for purposes of Section 13(d) of the Exchange Act, no more than 19.99% of the outstanding shares of common stock of the Company.	The pre-funded warrants had no expiration date and were exercisable immediately at an exercise price of $0.024 per share, to the extent that after giving effect to such exercise, WFIA and its affiliates would beneficially own, for purposes of Section 13(d) of the Securities Exchange Act of 1934, as amended (Exchange Act), no more than 19.99% of the outstanding shares of common stock of the Company.
H.C. Wain Wright and Co LLC [Member] \| ATM Agreement [Member]
Sale of stock commission percent														3.00%
H.C. Wain Wright and Co LLC [Member] \| ATM Agreement [Member] \| Maximum [Member]
Net proceeds														$ 23,500,000
Pre-Funded Warrants [Member]
Number of warrants issued, shares										312,500
Prefunded warrants										197,917					21,688
Class of Warrant or Right, Exercise Price of Warrants or Rights										$ 24.00
WFIA Pre Funded Warrants [Member]
Prefunded warrants												28,493
June 2024 Warrant Inducement [Member]
Number of warrants issued, shares																	265,625
Proceeds from Issuance of Private Placement															$ 1,600,000
Payments of stock issuance costs															2,000,000.0
Proceeds from issuance or sale of equity															$ 1,600,000
February 2024 Warrants [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights																	$ 7.02
Common Class C [Member]
Prefunded warrants																	354,167
Series D Common Stock [Member
Prefunded warrants																	177,083
Series A Warrants [Member] \| ATM Agreement [Member]
Number of warrants issued, shares									28,855
Series B Warrants [Member] \| ATM Agreement [Member]
Number of warrants issued, shares									14,428
Series A and Series B Warrant [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights										$ 24.00
Series A and Series B Warrant [Member] \| ATM Agreement [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights									$ 13.56
Series A and Series B Warrant [Member]
Number of warrants issued, shares										114,583
Share Price										$ 24.00
Series A and Series B Warrant [Member] \| Pre-Funded Warrants [Member]
Share Price										$ 23.988
Prefunded warrants										197,917
Class of Warrant or Right, Exercise Price of Warrants or Rights										$ 0.0012

Consolidated Balance Sheets - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Current assets:
Cash and cash equivalents	$ 10,953,383	$ 12,211,321
Miscellaneous receivables	8,013	26,325
Prepaid expenses and other current assets	1,046,862	423,157
Total current assets	12,008,258	12,660,803
Property and equipment, net	1,725,919	2,104,675
Operating lease right-of-use assets	1,339,086	99,011
Total assets	15,073,263	14,864,489
Current liabilities:
Accounts payable	2,035,685	1,270,280
Accrued expenses	1,742,116	1,039,625
Notes payable, current	6,295,960	2,527,108
Finance lease liability, current		4,430
Operating lease liability, current	238,864	130,662
Total current liabilities	10,312,625	4,972,105
Long-term liabilities:
Note payable	1,151,509	2,436,879
Operating lease liability, net of current	1,100,222
Total long-term liabilities	2,251,731	2,436,879
Total liabilities	12,564,356	7,408,984
Stockholders’ Equity
Common Stock, $0.0001 par value; 240,000,000 shares authorized and 7,250,299 and 3,402,306 shares issued and outstanding as of December 31, 2025 and 2024	725	340
Preferred Stock, $0.0001 par value; 10,000,000 shares authorized and 0 shares issued and outstanding as of December 31, 2025 and 2024
Additional Paid-in-Capital	134,883,213	117,380,285
Accumulated deficit	(132,375,031)	(109,925,120)
Total stockholders’ equity	2,508,907	7,455,505
Total liabilities and stockholders’ equity	$ 15,073,263	$ 14,864,489

Schedule of Warrants and Rights Outstanding (Details)	Dec. 31, 2025 USD ($) $ / shares shares
Class of Warrant or Right [Line Items]
Number of warrants \| shares	819,256
Issuance Date Fair Value Total \| $	$ 32,251,049
December 2021 Initial Public Offering Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants \| shares	19,965
Warrants, excercise price	$ 1,440.00
Issuance Date Fair Value Per Warrant	$ 1,144.80
Issuance Date Fair Value Total \| $	$ 22,855,932
December 2021 Underwriter Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants \| shares	868
Warrants, excercise price	$ 1,800.00
Issuance Date Fair Value Per Warrant	$ 1,113.48
Issuance Date Fair Value Total \| $	$ 966,501
September 2023 Public Offering Series A Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants \| shares	28,855
Warrants, excercise price	$ 13.56
Issuance Date Fair Value Per Warrant	$ 129.84
Issuance Date Fair Value Total \| $	$ 3,746,533
September 2023 Placement Agent Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants \| shares	1,443
Warrants, excercise price	$ 172.80
Issuance Date Fair Value Per Warrant	$ 127.56
Issuance Date Fair Value Total \| $	$ 184,069
February 2024 Public Offering Series A Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants \| shares	135,417
Warrants, excercise price	$ 24.00
Issuance Date Fair Value Per Warrant	$ 14.04
Issuance Date Fair Value Total \| $	$ 1,901,255
February 2024 Public Offering Series B Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants \| shares	67,708
Warrants, excercise price	$ 24.00
Issuance Date Fair Value Per Warrant	$ 11.88
Issuance Date Fair Value Total \| $	$ 804,371
February 2024 Placement Agent Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants \| shares	12,500
Warrants, excercise price	$ 30.00
Issuance Date Fair Value Per Warrant	$ 13.80
Issuance Date Fair Value Total \| $	$ 172,500
July 2024- Series C Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants \| shares	354,167
Warrants, excercise price	$ 7.02
Issuance Date Fair Value Per Warrant	$ 3.24
Issuance Date Fair Value Total \| $	$ 1,147,501
July 2024- Series D Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants \| shares	177,083
Warrants, excercise price	$ 7.02
Issuance Date Fair Value Per Warrant	$ 2.40
Issuance Date Fair Value Total \| $	$ 424,999
July 2024 Placement Agent Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants \| shares	21,250
Warrants, excercise price	$ 8.78
Issuance Date Fair Value Per Warrant	$ 2.23
Issuance Date Fair Value Total \| $	$ 47,388

Leases (Details Narrative) - USD ($)		1 Months Ended
Leases (Details Narrative) - USD ($)	May 31, 2025	Apr. 30, 2020
Lessee, Lease, Description [Line Items]
Rent expense per month		$ 1,491
Lease description		In April 2020, the Company entered into a 60-month lease agreement for office furniture under a lease classified as a financing lease as title of the furniture transfers to the Company at the end of the lease term. Monthly lease payments are $1,491. The leased furniture is amortized on a straight-line basis over 7 years. The imputed interest rate relating to the lease obligation is 6.12% and the maturity date was in March 2025.
Percentage of imputed interest rate, lease obligation		6.12%
Kansas City Office [Member]
Lessee, Lease, Description [Line Items]
Lease term	60 months
Rent expense per month	$ 33,145

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Operating expenses:
Research and development	$ 9,774,057	$ 9,445,265
General and administrative	10,164,051	6,199,708
Operating loss	(19,938,108)	(15,644,973)
Issuance cost and change in fair value of derivative	(1,150,673)	(1,013,868)
Interest and other income (expense), net	(1,361,130)	99,236
Loss before income taxes	(22,449,911)	(16,559,605)
Income tax benefit (expense)
Net loss and comprehensive loss	$ (22,449,911)	$ (16,559,605)
Net loss per share of common stock, basic	$ (4.44)	$ (10.86)
Net loss per share of common stock, diluted	$ (4.44)	$ (10.86)
Weighted average number of shares used in computing net loss per share of common stock, basic	5,055,329	1,524,797
Weighted average number of shares used in computing net loss per share of common stock, diluted	5,055,329	1,524,797

Accrued Expenses

12 Months Ended

Dec. 31, 2025

Payables and Accruals [Abstract]

Accrued Expenses

(5) Accrued Expenses

Accrued expenses consisted of the following at December 31, 2025 and 2024:

Schedule of Accrued Expenses

	2025		2024
Interest	$	563,883	$	15,089
Employee compensation		455,177		355,475
Commercial costs		393,076		-
Research and development		166,696		341,956
State franchise taxes		44,000		200,000
Professional fees		31,542		5,000
CIP- Equipment		-		31,160
Insurance		-		34,469
Other		87,742		56,476
Total accrued expenses	$	1,742,116	$	1,039,625

Subsequent Events (Details Narrative) - USD ($)												3 Months Ended	12 Months Ended
Subsequent Events (Details Narrative) - USD ($)	Jan. 27, 2026	Jan. 12, 2026	Jan. 11, 2026	Oct. 15, 2024	Oct. 14, 2024	Sep. 03, 2024	Sep. 02, 2024	Aug. 19, 2024	Aug. 18, 2024	Mar. 18, 2024	Mar. 17, 2024	Mar. 18, 2026	Dec. 31, 2025	Dec. 31, 2024	Mar. 24, 2026	Feb. 06, 2026	Aug. 09, 2024
Subsequent Event [Line Items]
Net proceeds													$ 10,153,812	$ 25,875,168
Common Stock, Par or Stated Value Per Share													$ 0.0001	$ 0.0001			$ 0.0001
Stock Issued During Period, Value, New Issues														$ 6,432,892
ATM Agreement [Member]
Subsequent Event [Line Items]
Number of shares sold													785,784	983,093
Net proceeds													$ 3,574,574	$ 9,393,550
Stock Issued During Period, Value, New Issues				$ 23,500,000	$ 15,200,000	$ 15,200,000	$ 11,330,000	$ 11,330,000	$ 8,470,000	$ 8,470,000	$ 4,970,000
[custom:IncreaseInAggregateValue]				$ 8,300,000		$ 3,870,000		$ 2,860,000		$ 3,500,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Subsequent event Description	(i) 2,147,472 shares of the Company’s common stock, par value $0.0001 per share, (ii) 954 shares of Series A convertible preferred stock with a stated value of $1,000 (Stated Value) and a conversion price equal to a $5.04 per share of common stock (Preferred Stock) and (iii) a warrant (Warrant) to purchase 1,869,415 shares of common stock (Warrant Shares) for aggregate gross proceeds of approximately $12.0 million, at a price per share of $5.14 per share of common stock (including $0.10 per Warrant Share).
Warrants, excercise price	$ 5.04														$ 5.04
Subsequent Event [Member] \| Shane J. Schaffer [Member]
Subsequent Event [Line Items]
Shares issued																6,809
Warrant shares issued																5,447
Subsequent Event [Member] \| Jennifer L. Callahan [Member]
Subsequent Event [Line Items]
Shares issued																4,864
Warrant shares issued																3,891
Subsequent Event [Member] \| Matthew N. Brams [Member]
Subsequent Event [Line Items]
Shares issued																1,946
Warrant shares issued																1,556
Subsequent Event [Member] \| Peter J. Werth [Member]
Subsequent Event [Line Items]
Shares issued																19,455
Warrant shares issued																15,564
Subsequent Event [Member] \| Larry Schaffer [Member]
Subsequent Event [Line Items]
Shares issued																58,366
Warrant shares issued																46,693
Subsequent Event [Member] \| Exchange Agreements [Member]
Subsequent Event [Line Items]
Number of shares converted, value												$ 2,308,947
Number of shares converted												460,122
Subsequent Event [Member] \| ATM Agreement [Member]
Subsequent Event [Line Items]
Number of shares sold												210,158
Net proceeds												$ 1,304,011
Common Stock, Par or Stated Value Per Share		$ 0.0001
Stock Issued During Period, Value, New Issues		$ 32,340,000	$ 23,500,000
[custom:IncreaseInAggregateValue]		$ 8,840,000
Subsequent Event [Member] \| LP Purchase Agreement [Member]
Subsequent Event [Line Items]
Number of shares sold												1,526,628
Net proceeds												$ 8,506,791

Prepaid Expenses and Other Current Assets

12 Months Ended

Dec. 31, 2025

Prepaid Expenses And Other Current Assets

Prepaid Expenses and Other Current Assets

(3) Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consisted of the following at December 31, 2025 and 2024:

	2025		2024
Manufacturing materials	$	813,381	$	29,025
Marketing fees		125,000		34,167
Deferred capital raise costs		59,383		-
Insurance		16,655		-
Dues and subscriptions		11,743		4,575
Research and development		-		334,692
Other		20,700		20,698
	$	1,046,862	$	423,157

Stock-Based Compensation

12 Months Ended

Dec. 31, 2025

Share-Based Payment Arrangement [Abstract]

Stock-Based Compensation

(12) Stock-Based Compensation

In September 2021, the Company’s board of directors and stockholders adopted the 2021 Equity Incentive Plan ( 2021 Plan), which provides for the grant of incentive stock options and non-qualified stock options to purchase shares of the Company’s common stock, stock appreciation rights, restricted stock units, restricted or unrestricted shares of common stock, performance shares, performance units, incentive bonus awards, other stock-based awards and other cash-based awards. No awards may be made under the 2021 Plan on or after September 24, 2031, but the 2021 Plan will continue thereafter while previously granted awards remain outstanding.

At the Company’s 2024 annual meeting, shareholders approved an amendment to the 2021 Plan to increase the number of shares of common stock authorized for issuance thereunder by 104,167 shares to 125,577. At the Company’s 2025 annual meeting, shareholders approved an amendment to the 2021 Plan to increase the number of shares of common stock authorized for issuance thereunder by 800,000 shares to 1,141,826. As of December 31, 2025, 185,831 shares of common stock were available for issuance under the 2021 Plan. The number of shares of common stock available for issuance under the 2021 Plan will automatically increase on January 1st of each year until the expiration of the 2021 Plan, in an amount equal to 5% percent of the total number of shares of our common stock outstanding on December 31st of the preceding calendar year, on a fully diluted basis, unless the board of directors takes action prior thereto to provide that there will not be an increase in the share reserve for such year or that the increase in the share reserve for such year will be of a lesser number of shares of common stock than would otherwise occur. The shares of common stock underlying any awards that are forfeited, cancelled, held back upon exercise or settlement of an award to satisfy the exercise price or tax withholding, repurchased or are otherwise terminated by the Company under the 2021 Plan will be added back to the shares of common stock available for issuance under the 2021 Plan.

The Company recorded stock-based compensation expense of $1,408,134 and $995,484 during the years ended December 31, 2025 and 2024, relating to options granted under the 2021 Plan. As of December 31, 2025 and 2024, there was $2,449,227 and $343,612 of unrecognized compensation cost related to nonvested share-based compensation arrangements granted under the 2021 Plan, which is expected to be recognized over the next one to four years.

A summary of option activity under the 2021 Plan during the years ended December 31, 2025 and 2024 was as follows:

Summary of Option Activity

						Weighted-Average
				Weighted-Average		Remaining
	Shares			Exercise Price		Contractual Term
Outstanding at January 1, 2024		4,821
Grants		89,032		$	13.16	9.42 years
Exercised		-
Forfeitures or expirations		(4,447	)	$	757.08
Outstanding at December 31, 2024		89,406		$	14.81	9.41 years
Grants		868,901		$	4.40	9.39 years
Exercised		-
Forfeitures or expirations		(2,290	)	$	11.62
Outstanding at December 31, 2025		956,017		$	5.36	9.31 years
Vested and expected to vest at December 31, 2025		203,997
Exercisable at December 31, 2025		203,997

The Company’s stock options issued qualify for equity accounting treatment under ASC 718, Compensation- Stock Compensation, and are measured at fair value as of their grant date accordingly. The fair value of the options were estimated using a Black-Scholes model. The assumptions that the Company used to estimate the grant-date fair value of stock options granted to employees and directors were as follows, shown on a weighted average basis for the respective years ended:

Schedule of Fair Value Assumption

	2025			2024
Risk-free interest rate		4.150	%		4.240	%
Expected term (in years)		5.82			5.43
Expected volatility		1.4			1.5
Expected dividend yield		0	%		0	%

Risk-Free Interest Rate: The Company based the risk-free interest rate over the expected term of the options based on the constant maturity of U.S. Treasury securities with similar maturities as of the date of grant.

Expected Term: The expected term represents the period that the options granted are expected to be outstanding and is determined using the simplified method (based on the mid-point between the vesting dates and the end of the contractual term.)

Expected Volatility: The Company uses an average historical stock price volatility of comparable public companies within the biotechnology and pharmaceutical industry that were deemed to be representative of future stock price trends as the Company does not have sufficient trading history for its common stock. The Company will continue to apply this process until a sufficient amount of historical information regarding volatility of its own stock price becomes available.

Expected Dividend Yield: The Company has not paid and does not anticipate paying any dividends in the near future. Therefore, the expected dividend yield was zero.

The grant-date fair value of options granted during the year ended December 31, 2025 ranged from $3.44 to $4.22 and $3.46 to $13.34 for options granted during the year ended December 31, 2024.

The aggregate intrinsic value of stock options is calculated as the difference between the exercise price of the stock options and the fair value of the Company’s common stock. Because there were no stock options with exercise prices lower than the fair value of the Company’s common stock, the aggregate intrinsic value is zero as of December 31, 2025 and 2024.

On each of July 8, 2025 and November 3, 2025, the Company granted non-qualified stock options to an officer of the Company to purchase 30,000 shares of common stock at an exercise price of $4.51 and $3.80, respectively. These grants were inducement awards in accordance with Nasdaq Listing Rule 5635(c)(4) and were not granted from the 2021 Plan. The term of these options is ten years with vesting over four years. The Company recorded stock-based compensation expense of $19,135 during the year ended December 31, 2025 relating to options issued. As of December 31, 2025, there was $209,975 of unrecognized compensation cost related to nonvested share-based compensation related to the inducement grants, which is expected to be recognized over the next one to four years.

Stock-Based Compensation (Details Narrative) - USD ($)			12 Months Ended
Stock-Based Compensation (Details Narrative) - USD ($)	Nov. 03, 2025	Jul. 08, 2025	Dec. 31, 2025	Dec. 31, 2024	May 31, 2025	May 31, 2024
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock, shares authorized			240,000,000	240,000,000
Share based compensation			$ 1,523,828	$ 995,484
Unrecognized compensation cost			209,975
Aggregate intrinsic value			0	$ 0
Stock options exercise price	$ 3.80	$ 4.51
stock based compensation			$ 19,135
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 3.44	$ 3.46
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 4.22	$ 13.34
2021 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock, shares authorized			1,141,826	125,577	800,000	104,167
Common stock available for future issuance			185,831
Share based compensation arrangement by share based payment award, description			The number of shares of common stock available for issuance under the 2021 Plan will automatically increase on January 1st of each year until the expiration of the 2021 Plan, in an amount equal to 5% percent of the total number of shares of our common stock outstanding on December 31st of the preceding calendar year, on a fully diluted basis, unless the board of directors takes action prior thereto to provide that there will not be an increase in the share reserve for such year or that the increase in the share reserve for such year will be of a lesser number of shares of common stock than would otherwise occur.
Share based compensation			$ 1,408,134	$ 995,484
Unrecognized compensation cost			$ 2,449,227	$ 343,612

Leases (Tables)

12 Months Ended

Dec. 31, 2025

Leases

Summary of Components of Lease Cost

The components of lease cost for the years ended December 31, 2025 and 2024 were as follows:

Summary of Components of Lease Cost

	2025		2024
Operating lease cost	$	366,089	$	302,786
Finance lease cost:
Amortization of right-of-use assets		2,747		10,990
Interest on lease liabilities		45		842
Total finance lease cost		2,792		11,832
Total lease cost	$	368,881	$	314,618

Summary of Lease Reported in Consolidated Balance Sheets

Amounts reported in the consolidated balance sheets as of December 31, 2025 and 2024 were as follows:

	2025			2024

Operating Leases:
Operating lease right-of-use assets	$	1,339,086		$	99,011

Operating lease liability, current		238,864			130,662
Operating lease liabilities, net of current		1,100,222			-
Total operating lease liabilities		1,339,086			130,662

Finance leases:
Property and equipment		76,928			76,928
Accumulated amortization		(76,928	)		(75,759	)
Property and equipment, net		-			1,169

Current installments of obligations under
Finance lease liability, current		-			4,430
Total finance lease liabilities	$	-		$	4,430

Summary of Other Information Relating to Leases

Other information relating to leases as of December 31, 2025 and 2024 was as follows:

Supplemental cash flow information:	2025			2024
Reductions to ROU assets resulting from reductions to lease obligations:
Operating leases		224,485			267,886
Finance leases		2,747			10,990
Weighted average remaining lease term:
Operating leases		53 months			5 months
Finance leases		-			3 months
Weighted average discount rate:
Operating leases		13.25	%		11.76	%
Finance leases		-			6.12	%

Summary of Maturity of Lease Liabilities

Maturities of lease liabilities under noncancellable leases as of December 31, 2025 are as follows:

	Operating			Finance
	leases			leases
2026		397,740			-
2027		397,740			-
2028		397,740			-
2029		397,740			-
Thereafter		165,725			-
Total undiscounted lease payments		1,756,685			-
Less imputed interest		(417,599	)		-
Total lease liabilities	$	1,339,086		$	-

Unsecured Promissory Notes (Tables)

12 Months Ended

Dec. 31, 2025

Debt Disclosure [Abstract]

Schedule of Outstanding Balances

As of December 31, 2025 and 2024, the outstanding balances relating to this note are as follows:

Schedule of Outstanding Balances

	12/31/2025			12/31/2024
2024 Note Purchase Agreement:
Principal	$	805,000		$	5,480,000
Monitoring fee on pro rata portion of exchanges		671,792			-
Unamortized discounts/deferred financing		(83,922	)		(516,013	)
Total outstanding debt	$	1,392,870		$	4,963,987

Accrued Interest	$	474,598		$	15,089

As of December 31, 2025 the outstanding balances relating to this note are as follows:


2025 Note Purchase Agreement:
Principal		6,570,000
Monitoring fee on pro rata portion of exchanges		-
Unamortized discounts/deferred financing		(515,401	)
Total	$	6,054,599

Accrued Interest	$	89,285

Schedule of Interest Expense (Income)

The following table provides a breakdown of interest expense (income) for the periods presented:

Schedule of Interest Expense (Income)

	2025			2024
Interest expense - WFIA	$	-		$	31,250
Interest expense - promissory notes		901,325			25,354
Interest expense - loss on debt extinguishment		805,951			-
Interest expense - other		23,121			6,259
Interest income		(369,267	)		(162,099	)
Total	$	1,361,130		$	(99,236	)

Schedule of Fair Value Assumption (Details) - Employees And Directors [Member]	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Risk-free interest rate	4.15%	4.24%
Expected term (in years)	5 years 9 months 25 days	5 years 5 months 4 days
Expected volatility	1.40%	1.50%
Expected dividend yield	0.00%	0.00%

Nature of the Business and Liquidity

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

Nature of the Business and Liquidity

(1) Nature of the Business and Liquidity

Organization

Cingulate Inc. (Cingulate or the Company), a Delaware corporation, is a biopharmaceutical company focused on the development of products utilizing its drug delivery platform technology that enables the formulation and manufacture of once-daily tablets of multi-dose therapies, with an initial focus on the treatment of Attention Deficit/Hyperactivity Disorder (ADHD) and anxiety. The Company is developing two proprietary, first-line stimulant medications, CTx-1301 (dexmethylphenidate) and CTx-1302 (dextroamphetamine), for the treatment of ADHD intended for all patient segments: children, adolescents, and adults. CTx-1301 and CTx-1302 utilize a flexible core tableting technology with target product profile designed to deliver a rapid onset and last the entire active day with a controlled descent of plasma drug level and have favorable tolerability. CTx1301 is in late-stage development and we plan to initiate the clinical plan for CTx-1302 pending additional capital resources. In addition, the Company has a third product to treat anxiety, CTx-2103, in a formulation stage. The Company submitted its New Drug Application (NDA) to the U.S. Food and Drug Administration (FDA) on July 31, 2025 for lead asset CTx-1301 and received confirmation of acceptance of the NDA in early October 2025 with a Prescription Drug User Fee Act (PDUFA) target action date of May 31, 2026. A failure to receive FDA approval for CTx-1301, or a delay in receiving such approval, will likely have a material adverse impact on the Company’s financial results and strategic position, as outlined in Item 1A. Risk Factors of this Annual Report on Form 10-K.

Liquidity

The Company has incurred losses and negative cash flows from operations since inception. As a pre-revenue entity, the Company is dependent on the ability to raise capital to support operations until such time as the product candidates under development are FDA approved, manufactured, commercially available to the marketplace and produce revenues. On December 31, 2025, the Company had cash and cash equivalents of approximately $11.0 million, and an accumulated deficit of approximately $132.4 million. However, the Company will need additional funding for operations and development. Management is evaluating various strategies to obtain additional funding, which may include additional offerings of equity, issuance of debt, or other capital sources, including potential collaborations with other companies or other strategic transactions. Successful implementation of these plans involves both the Company’s efforts and factors that are outside its control, such as market factors and FDA approval of product candidates. The Company can give no assurance that its plans will be effectively implemented in such a way that they will sufficiently alleviate or mitigate the conditions and events noted above, which results in substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the financial statements are issued. The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The consolidated financial statements do not reflect any adjustments that might result from the outcome of this uncertainty.

Pay vs Performance Disclosure - USD ($)	12 Months Ended
Pay vs Performance Disclosure - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (22,449,911)	$ (16,559,605)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Operating activities:
Net loss	$ (22,449,911)	$ (16,559,605)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	540,894	653,090
Stock-based compensation	1,523,828	995,484
Accretion of discount on note payable	326,006
Amortization of debt issue costs	26,525
Loss on debt extinguishment	805,951
Issuance cost and change in fair value of derivative	1,150,673	1,013,868
Changes in operating assets and liabilities:
Miscellaneous receivables	18,312	(11,703)
Prepaid expenses and other current assets	(623,705)	88,399
Operating lease right-of-use assets	(1,240,075)	267,886
Trade accounts payable and accrued expenses	1,467,896	(4,540,719)
Current portion of operating lease liability	108,202	(227,424)
Long-term portion of operating lease liability	1,100,222	(130,663)
Net cash used in operating activities	(17,245,182)	(18,451,387)
Investing activities:
Purchase of property and equipment	(162,138)	(211,800)
Net cash used in investing activities	(162,138)	(211,800)
Financing Activities:
Proceeds from the issuance of common stock and pre-funded common stock purchase warrants, net of fees	10,153,812	25,875,168
Proceeds from notes payable	6,000,000	4,963,987
Principal payments on finance lease obligations	(4,430)	(17,063)
Net cash provided by financing activities	16,149,382	30,822,092
Cash and cash equivalents:
Net increase (decrease) in cash and cash equivalents	(1,257,938)	12,158,905
Cash and cash equivalents at beginning of year	12,211,321	52,416
Cash and cash equivalents at end of year	10,953,383	12,211,321
Non-cash activities
Property and equipment accrued but not paid at end of year		31,160
Cash payments:
Interest paid	$ 19,895	$ 6,288

License Agreement (Details Narrative) - Licensing Agreements [Member] - USD ($)	1 Months Ended	12 Months Ended
	Sep. 30, 2025	Dec. 31, 2025
Phase 3 Clinical Trial [Member]
Indefinite-Lived Intangible Assets [Line Items]
Milestone payment		$ 250,000
New Drug Application [Member]
Indefinite-Lived Intangible Assets [Line Items]
Milestone payment	$ 250,000	250,000
CTx-1301 and CTx-1302 [Member]
Indefinite-Lived Intangible Assets [Line Items]
Milestone payment		$ 250,000

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
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+ Details

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2025	Dec. 31, 2024
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	240,000,000	240,000,000
Common stock, shares issued	7,250,299	3,402,306
Common stock, shares outstanding	7,250,299	3,402,306
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Subsequent Events

12 Months Ended

Dec. 31, 2025

Subsequent Events [Abstract]

Subsequent Events

(18) Subsequent Events

Management evaluated events that occurred subsequent to December 31, 2025 through March [ ], 2026, which is the date the financial statements were issued.

From January 1, 2026 through March 18, 2026, the Company entered into exchange agreements with Lender to exchange a total of $2,308,947 in principal for 460,122 shares of common stock, thereby extinguishing the remaining balance of the 2024 Note. See Note 8 for additional information regarding the 2024 Note.

From January 1, 2026 through March 18, 2026, the Company sold 210,158 shares of common stock under the ATM Agreement, for net proceeds of $1,304,011.

From January 1, 2026 through March 18, 2026, the Company sold 1,526,628 shares of common stock under the 2025 LP Purchase Agreement, for net proceeds of $8,506,791.

On January 12, 2026, the Company increased the maximum aggregate offering price of the shares of the Company’s Common stock, par value $0.0001 per share issuable under the ATM Agreement from $23.5 million to $32.34 million and filed a prospectus supplement for an aggregate of $8.84 million. On March 16, 2026, the Company terminated the ATM Agreement, effective March 23, 2026.

On January 27, 2026, the Company entered into a securities purchase agreement with several purchasers, including certain officers, directors and other affiliates of the Company, for the private placement (Private Placement) of: (i) 2,147,472 shares of the Company’s common stock, par value $0.0001 per share, (ii) 954 shares of Series A convertible preferred stock with a stated value of $1,000 (Stated Value) and a conversion price equal to a $5.04 per share of common stock (Preferred Stock) and (iii) a warrant (Warrant) to purchase 1,869,415 shares of common stock (Warrant Shares) for aggregate gross proceeds of approximately $12.0 million, at a price per share of $5.14 per share of common stock (including $0.10 per Warrant Share). The Warrant Shares have an exercise price of $5.04 per share of common stock, subject to adjustment as provided in the Warrant.

The closing of the Private Placement occurred on February 6 and 13, 2026. At a special meeting of stockholders scheduled for March 24, 2026, stockholders are being asked to approve the issuance of common stock upon conversion of the Preferred Stock and the exercise of the Warrant. Upon stockholder approval (i) each outstanding share of the Preferred Stock, without any further action by us or the holder, will automatically convert into shares of common stock determined by dividing the Stated Value plus all unpaid accrued and accumulated preferential dividends on such share by the $5.04 conversion price and (ii) the Warrant will be exercisable.

The following officers, directors and other affiliates participated, directly or indirectly, in the Private Placement that closed on February 6, 2026 and purchased the number of shares of our common stock and Warrant Shares set forth after their name: Shane J. Schaffer (6,809 common shares and 5,447 Warrant Shares); Jennifer L. Callahan (4,864 common shares and 3,891 Warrant Shares); Matthew N. Brams (1,946 common shares and 1,556 Warrant Shares; Peter J. Werth (19,455 common shares and 15,564 Warrant Shares); Larry Schaffer, the father of Shane Schaffer (58,366 common shares and 46,693 Warrant Shares).

License Agreement

12 Months Ended

Dec. 31, 2025

Organization, Consolidation and Presentation of Financial Statements [Abstract]

License Agreement

(16) License Agreement

The Company has a licensing agreement with a company related to the patents and licensed know-how for use in the development of CTx-1301and CTx-1302. The Company will pay the following upon the occurrence of the following milestone events:

	●	$250,000 Milestone payment upon dosing of first patient in a Phase 3 Clinical Trial for each product in the field, payable on a per product basis.
	●	$250,000 Milestone payment upon licensee filing of new drug application for each product in the field, payable on a per product basis.
	●	$250,000 Milestone payment for CTx-1301 and CTx-1302 upon receipt of first marketing approval from the FDA, payable on a per product basis.

In early 2023, the Company paid the first milestone payment as the first patient in a CTx-1301 Phase 3 Clinical Trial was dosed. The second milestone payment of $250,000 was paid in September 2025 upon submission of the NDA. The Company has not recorded any expense relating to the other milestones for any other product as it has not deemed them probable of occurring as of December 31, 2025.

Unsecured Promissory Notes

12 Months Ended

Dec. 31, 2025

Debt Disclosure [Abstract]

Unsecured Promissory Notes

(8) Unsecured Promissory Notes

On December 20, 2024, the Company entered into a note purchase agreement (2024 Note Purchase Agreement) with Streeterville Capital, LLC, a Utah limited liability company (Lender), pursuant to which the Company issued and sold to Lender an unsecured promissory note in the amount of $5,480,000 (2024 Note). The 2024 Note included an original issue discount of $450,000 and Lender expenses payable by the Company of $30,000. In exchange for the 2024 Note, the Lender paid a purchase price of $5,000,000 in cash. The 2024 Note bore interest at a rate of 9% per annum and had a maturity 18 months after its issuance date.

From time to time, beginning on July 2, 2025, Lender could redeem a portion of the 2024 Note. Pursuant to the terms of the 2024 Note, we were charged a monitoring fee equal to the outstanding balance on the 90-day anniversary of the effective date of the 2024 Note divided by 0.85 less the outstanding balance on such date. Subject to the terms and conditions set forth in the 2024 Note, the Company could prepay all or any portion of the outstanding balance of the Promissory Note at any time. As of December 31, 2025, the Company had entered into exchange agreements with Lender to exchange a total of $4,675,000 principal for 1,167,300 shares of common stock, thereby extinguishing a portion of the Promissory Note. In connection with the exchange agreements, the Company recorded the pro rata portion of the monitoring fee as well as accrued interest on the pro rata portion of the monitoring fee. As of December 31, 2025, the pro rata portion of the monitoring fee recognized was $671,792 as a loss on debt extinguishment within interest and other income (expense), net and the accrued interest on the pro rata portion of the monitoring fee was $48,704.

In connection with the 2024 Note, the Company incurred $46,277 of debt issuance costs. The debt issuance costs, the debt discount of $450,000 and the expenses payable by the Company of $30,000 have been recorded as a reduction in the carrying amount of the 2024 Note and are being amortized over the term of the 2024 Note using the effective interest rate method.

As of December 31, 2025 and 2024, the outstanding balances relating to this note are as follows:

Schedule of Outstanding Balances

	12/31/2025			12/31/2024
2024 Note Purchase Agreement:
Principal	$	805,000		$	5,480,000
Monitoring fee on pro rata portion of exchanges		671,792			-
Unamortized discounts/deferred financing		(83,922	)		(516,013	)
Total outstanding debt	$	1,392,870		$	4,963,987

Accrued Interest	$	474,598		$	15,089

On November 7, 2025, the Company entered into a note purchase agreement (2025 Note Purchase Agreement) with Avondale Capital, LLC, a Utah limited liability company (Avondale), pursuant to which the Company issued and sold to Avondale an unsecured promissory note in the amount of $6,570,000 (2025 Note). The principal amount includes an original issue discount of $540,000 and expenses payable by the Company of $30,000. In exchange for the 2025 Note, Avondale paid a purchase price of $6,000,000 in cash. The 2025 Note bears interest at a rate of 9% per annum and matures 18 months after its issuance date.

From time to time, beginning on May 7, 2026, Avondale may redeem a portion of the 2025 Note, not to exceed an amount of $660,000 per month; and provided that the Company has not previously received a “complete response letter” from the FDA, the Company may defer up to two redemptions for up to thirty (30) days each. If the Company exercises its deferral right, the outstanding balance of the 2025 Note will be increased by 1% of the outstanding balance on the date of the deferral. The Company was charged a monitoring fee equal to the outstanding balance on the 90-day anniversary of the effective date of the 2025 Note divided by 0.85 less the outstanding balance on such date. Subject to the terms and conditions set forth in the 2025 Note, the Company may prepay all or any portion of the outstanding balance of the 2025 Note at any time. As the redemptions are outside of the control of the Company, the Company has recorded the gross amount of the expected FY 26 Avondale redemptions within current note payable on the balance sheet.

The 2025 Note provides for customary events of default (each as defined in the 2025 Note, an Event of Default), including, among other things, the event of nonpayment of principal, interest, fees or other amounts, a representation or warranty proving to have been incorrect when made, failure to perform or observe covenants within a specified cure period, a cross-default to certain other indebtedness and material agreements of the Company, and the occurrence of a bankruptcy, insolvency or similar event affecting the Company. Upon the occurrence of an Event of Default that is deemed a “Major Trigger Event” as defined in the promissory note, Avondale may increase the outstanding balance of the 2025 Note by 15%, and upon the occurrence of an Event of Default that is deemed a “Minor Trigger Event” as defined in the 2025 Note, Avondale may increase the outstanding balance of the 2025 Note by 5%. Avondale can exercise its right to increase the outstanding balance upon a Major or Minor Trigger Event three times each. Upon the occurrence of an Event of Default, Avondale may declare all amounts owed under the 2025 Note immediately due and payable. In addition, upon the occurrence of an Event of Default, upon the election of Avondale, interest shall begin accruing on the outstanding balance of the 2025 Note from the date of the Event of Default equal to the lesser of 22% per annum and the maximum rate allowable under law.

The debt discount of $540,000 and the expenses payable by the Company of $30,000 have been recorded as a reduction in the carrying amount of the 2025 Note and are being amortized over the term of the 2025 Note using the effective interest rate method.

As of December 31, 2025 the outstanding balances relating to this note are as follows:


2025 Note Purchase Agreement:
Principal		6,570,000
Monitoring fee on pro rata portion of exchanges		-
Unamortized discounts/deferred financing		(515,401	)
Total	$	6,054,599

Accrued Interest	$	89,285

The following table provides a breakdown of interest expense (income) for the periods presented:

Schedule of Interest Expense (Income)

	2025			2024
Interest expense - WFIA	$	-		$	31,250
Interest expense - promissory notes		901,325			25,354
Interest expense - loss on debt extinguishment		805,951			-
Interest expense - other		23,121			6,259
Interest income		(369,267	)		(162,099	)
Total	$	1,361,130		$	(99,236	)

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Related Party Transactions

12 Months Ended

Dec. 31, 2025

Related Party Transactions

(17) Related Party Transactions

A member of the Company’s Board of Directors, Peter Werth, is the manager of WFIA, the entity which provided $8.0 million in debt financing to the Company, $5.0 million of which was converted to equity in September 2023 and the remaining $3.0 million was converted to equity in January 2024, as described in Note 7.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

+ Details

Consolidated Statements of Stockholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2023	$ 10	$ 86,496,076	$ (93,365,515)	$ (6,869,429)
Balance, shares at Dec. 31, 2023	97,293
Share adjustment due to fractional rounding of August 2024 reverse split	$ 13	(13)
Share adjustment due to fractional rounding of August 2024 reverse split, shares	130,602
Issuance of common stock in connection with At the Market Offering and Purchase Agreement, net of fees	$ 245	17,240,466		17,240,711
Issuance of common stock in connection with At the Market Offering and Purchase Agreement, net of fees, shares	2,455,456
Change in fair value of derivative		1,013,868		1,013,868
Warrant inducement	$ 27	1,561,400		1,561,427
Warrant inducement, shares	265,625
Issuance of common stock in public offering, net of fees	$ 30	6,432,862		6,432,892
Issuance of common stock in public offering, net of fees, shares	296,000
Issuance of pre-funded warrants in connection with the conversion of related party note payable		2,734,739		2,734,739
Capital contribution in connection with conversion of related party note payable		586,511		586,511
Issuance of common stock upon exercise of pre-funded warrants	$ 10	(10)
Issuance of common stock upon exercise of pre-funded warrants, shares	102,832
Issuance of restricted common stock	$ 5	318,916		318,921
Issuance of restricted common stock, shares	54,498
Stock-based compensation expense		995,470		995,470
Net loss			(16,559,605)	(16,559,605)
Balance at Dec. 31, 2024	$ 340	117,380,285	(109,925,120)	7,455,505
Balance, shares at Dec. 31, 2024	3,402,306
Issuance of common stock in connection with At the Market Offering and Purchase Agreement, net of fees	$ 254	10,153,558		10,153,812
Issuance of common stock in connection with At the Market Offering and Purchase Agreement, net of fees, shares	2,536,147
Issuance of common stock in public offering, net of fees
Issuance of restricted common stock	$ 2	96,667		96,669
Issuance of restricted common stock, shares	24,122
Stock-based compensation expense		1,427,159		1,427,159
Net loss			(22,449,911)	(22,449,911)
Issuance cost and change in fair value of derivative	$ 12	1,150,661		1,150,673
Issuance cost and change in fair value of derivative, shares	120,424
Issuance of common stock in connection with Promissory Note exchange agreements	$ 117	4,674,883		4,675,000
Issuance of common stock in connection with Promissory Note exchange agreements, shares	1,167,300
Balance at Dec. 31, 2025	$ 725	$ 134,883,213	$ (132,375,031)	$ 2,508,907
Balance, shares at Dec. 31, 2025	7,250,299

Accrued Expenses (Tables)

12 Months Ended

Dec. 31, 2025

Payables and Accruals [Abstract]

Schedule of Accrued Expenses

Accrued expenses consisted of the following at December 31, 2025 and 2024:

Schedule of Accrued Expenses

	2025		2024
Interest	$	563,883	$	15,089
Employee compensation		455,177		355,475
Commercial costs		393,076		-
Research and development		166,696		341,956
State franchise taxes		44,000		200,000
Professional fees		31,542		5,000
CIP- Equipment		-		31,160
Insurance		-		34,469
Other		87,742		56,476
Total accrued expenses	$	1,742,116	$	1,039,625

Schedule of Potentially Dilutive Securities (Details) - shares	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	1,775,273	923,090
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	956,017	89,406
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	819,256	833,684

Common Stock Purchase Warrants (Details Narrative)			12 Months Ended
Common Stock Purchase Warrants (Details Narrative)	Feb. 05, 2024	Feb. 02, 2024 $ / shares shares	Dec. 31, 2025 USD ($) $ / shares shares	Mar. 17, 2024 $ / shares shares	Sep. 30, 2023 $ / shares shares
Warrants outstanding			819,256
Issuance Date Fair Value Total \| $			$ 32,251,049
Series A Warrant [Member]
Number of warrants issued, shares		312,500			28,855
Warrants, exercise price \| $ / shares					$ 138.62
Share term	5 years	5 years
Series B Warrant [Member]
Number of warrants issued, shares		156,250			14,428
Warrants, exercise price \| $ / shares					$ 138.62
Share term	2 years	2 years
Series A and Series B Warrant [Member]
Warrants, exercise price \| $ / shares		$ 24.00
Series A and Series B Warrant [Member] \| ATM Agreement [Member]
Warrants, exercise price \| $ / shares				$ 13.56
Pre-Funded Warrants [Member]
Number of warrants issued, shares		312,500
Warrants, exercise price \| $ / shares		$ 24.00
Warrants outstanding		197,917	21,688
Issuance Date Fair Value Total \| $			$ 3,006,008
Placement Agent Warrants [Member]
Warrants, exercise price \| $ / shares		$ 30.00			$ 173.28
Warrants outstanding		12,500			1,443
Warrant term					5 years
Warrant maturity date					Sep. 11, 2028
Share term		5 years
Series A Warrants [Member] \| ATM Agreement [Member]
Number of warrants issued, shares				28,855
Series B Warrants [Member] \| ATM Agreement [Member]
Number of warrants issued, shares				14,428
Series C And Series D Warrants [Member]
Warrants, exercise price \| $ / shares		$ 7.02
IPO [Member]
Number of warrants issued, shares			868
Warrants, exercise price \| $ / shares			$ 1,800.00
Warrants exercisable, description			warrants are exercisable from June 7, 2023 through December 10, 2026.
Warrant [Member]
Number of warrants issued, shares			19,965		28,855
Warrants, exercise price \| $ / shares			$ 1,440.00
Warrant [Member] \| Series A Warrants [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Warrants and Rights Outstanding, Measurement Input		4.5
Warrant [Member] \| Series A Warrants [Member] \| Measurement Input, Price Volatility [Member]
Warrants and Rights Outstanding, Measurement Input		0.0129
Warrant [Member] \| Series B Warrants [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Warrants and Rights Outstanding, Measurement Input		5.3
Warrant [Member] \| Series B Warrants [Member] \| Measurement Input, Price Volatility [Member]
Warrants and Rights Outstanding, Measurement Input		0.0132
Warrant [Member] \| IPO [Member]
Number of warrants issued, shares			17,361
Warrants, exercise price \| $ / shares			$ 1,440.00
Warrant [Member] \| Over-Allotment Option [Member]
Number of warrants issued, shares			2,604
Warrants, exercise price \| $ / shares			$ 12

Summary of Maturity of Lease Liabilities (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Leases
2026	$ 397,740
2026
2027	397,740
2027
2028	397,740
2028
2029	397,740
2029
Thereafter	165,725
Thereafter
Total undiscounted lease payments	1,756,685
Total undiscounted lease payments
Less imputed interest	(417,599)
Less imputed interest
Total lease liabilities	1,339,086	$ 130,662
Total lease liabilities		$ 4,430

Common Stock Purchase Warrants

12 Months Ended

Dec. 31, 2025

Common Stock Purchase Warrants

Common Stock Purchase Warrants

(11) Common Stock Purchase Warrants

Initial Public Offering

For each of the 17,361 shares of common stock issued in connection with the Company’s IPO, one common stock purchase warrant was also issued and included in the unit price of $1,440.00. These warrants were immediately separable and tradeable. The underwriters purchased 2,604 additional common stock purchase warrants for $.012 per warrant less underwriting discounts and commissions. These 19,965 common stock purchase warrants have an exercise price of $1,440.00 per share and are exercisable from December 10, 2021 through December 10, 2026. Upon the termination date, these warrants will be automatically exercised via a cashless exercise.

In addition to the common stock purchase warrants noted above, the Company issued 868 common stock purchase warrants to the underwriters for the Company’s IPO pursuant to the underwriting agreement. These warrants have an exercise price of $1,800.00 per share and provide for a cashless exercise feature. These warrants are exercisable from June 7, 2023 through December 10, 2026.

September 2023 Offering

For each of the 28,855 shares of common stock and pre-funded warrants issued in the September 2023 equity offering, the Company issued Series A warrants to purchase up to 28,855 shares of common stock and Series B warrants to purchase up to 14,428 shares of common stock. The Series A and Series B warrants had an original exercise price of $138.62 per share and became exercisable on the effective date of stockholder approval of the shares issuable pursuant to the warrants. In connection with the waiver granted in March 2024 by the purchaser in the February 2024 Offering to allow the Company to file a prospectus supplement to increase the maximum aggregate offering price of shares of the Company’s common stock issuable under the ATM Agreement, the exercise price of the Series A and Series B warrants was lowered to $13.56 per share and the term of the Series A warrants was extended to March 17, 2029 and the term of the Series B warrants was extended to March 17, 2026.

The Company valued the pre-funded warrants to purchase 21,688 shares of common stock based on their issuance date fair value of $3,006,008. As of December 31, 2023, all of the pre-funded warrants relating to the September 2023 equity offering had been exercised.

In connection with the September 2023 equity offering, the Company issued placement agent warrants to purchase up to 1,443 shares of common stock. The placement agent warrants have an exercise price of $173.28 per share. These warrants have a five5-year term ending September 11, 2028.

The gross proceeds of the September 2023 equity offering were allocated to the common stock and common stock purchase warrants using the relative fair value method shown as follows. Fair value of the warrants was recorded to Additional Paid-in-Capital on the Company’s balance sheet.

	Fair		Percent of Total			Amount
	Value		Fair Value			Allocated

Common Stock	$	993,472		10.6	%	$	423,945
Pre-Funded Warrants		3,006,003		32.0	%		1,279,833
Series A, B and Placement Agent Warrants		5,388,376		57.4	%		2,295,701
Total	$	9,387,851		100.0	%	$	3,999,479

February 2024 Offering

For the 312,500 shares of common stock and pre-funded warrants issued in the February 2024 Offering, the Company issued Series A warrants to purchase up to 312,500 shares of common stock and Series B warrants to purchase up to 156,250 shares of common stock. The Series A and Series B warrants have an exercise price of $24.00 per share and became exercisable immediately. The Series A warrants have a 5five-year term and the Series B warrants have a two2-year term from the initial exercise date of February 5, 2024.

The Company evaluated the pre-funded warrants and the Series A and B warrants for liability or equity classification in accordance with the provisions of ASC Topic 480, Distinguishing Liabilities from Equity, and ASC Topic 815, Derivatives and Hedging, and determined that equity treatment was appropriate. The Company valued the pre-funded warrants to purchase 197,917 shares of common stock based on their issuance date fair value of $24.00. All of the pre-funded warrants were exercised in 2024.

In connection with the February 2024 Offering, the Company issued placement agent warrants to purchase up to 12,500 shares of common stock. The placement agent warrants have an exercise price of $30.00 per share. These warrants have a 5five-year term ending February 2, 2029.

The Series A, Series B and placement agent warrants issued in the September 2023 Offering and the February 2024 Offering were valued using a Black-Scholes model with a risk-free rate of 4.5%-5.3%, the respective terms of 5five and 2two years, and a volatility of 1.29-1.32. The estimated volatility of the Company’s common stock at the date of measurement is based on an average historical stock price volatility of comparable public companies within the biotechnology and pharmaceutical industry that were deemed to be representative of future stock price trends as the Company does not have sufficient trading history for its common stock. The risk-free rate is based on the expected term of the warrants based on the constant maturity of U.S. Treasury securities with similar maturities as of the date of grant. The expected term has been estimated using the contractual term of the warrants.

The gross proceeds of the February 2024 public offering was allocated to the common stock and common stock purchase warrants using the relative fair value method shown as follows. Fair value of the warrants was recorded to Additional Paid-in-Capital on the Company’s balance sheet.

	Fair		Percent of Total			Amount
	Value		Fair Value			Allocated

Common Stock	$	2,750,000		26.5	%	$	1,987,500
Pre-Funded Warrants		4,750,000		45.8	%		3,435,000
Series A, B and Placement Agent Warrants		2,878,123		27.7	%		2,077,500
Total	$	10,378,123		100.0	%	$	7,500,000

Certain of the Series A and Series B warrants issued in connection with the February 2024 Offering were exercised as part of the June 2024 Warrant Inducement as described in Note 10. Series C and Series D warrants were issued as part of the June 2024 Warrant Inducement, which closed on July 1, 2024. The Series C and Series D warrants have an exercise price of $7.02 per share and became exercisable on the effective date of stockholder approval of the shares issuable pursuant to the warrants. The Series C warrants have a five-year term and the Series D warrants have a two-year term from the initial exercise date of August 28, 2024.

The following table summarizes the Company’s outstanding common stock purchase warrants as of December 31, 2025:

					Issuance Date		Issuance Date
	Number of		Exercise		Fair Value		Fair Value
	Warrants		Price		per Warrant		Total
December 2021 Initial Public Offering Warrants		19,965	$	1,440.00	$	1,144.80	$	22,855,932
December 2021 Underwriter Warrants		868	$	1,800.00	$	1,113.48		966,501
September 2023 Public Offering Series A Warrants		28,855	$	13.56	$	129.84		3,746,533
September 2023 Placement Agent Warrants		1,443	$	172.80	$	127.56		184,069
February 2024 Public Offering Series A Warrants		135,417	$	24.00	$	14.04		1,901,255
February 2024 Public Offering Series B Warrants		67,708	$	24.00	$	11.88		804,371
February 2024 Placement Agent Warrants		12,500	$	30.00	$	13.80		172,500
July 2024 Series C Warrants		354,167	$	7.02	$	3.24		1,147,501
July 2024 Series D Warrants		177,083	$	7.02	$	2.40		424,999
July 2024 Placement Agent Warrants		21,250	$	8.78	$	2.23		47,388
Balance- December 31, 2025		819,256					$	32,251,049