SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) |
3 Months Ended | 9 Months Ended | 21 Months Ended | ||||
|---|---|---|---|---|---|---|---|
Aug. 04, 2025 |
Sep. 30, 2025
USD ($)
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Sep. 30, 2024
USD ($)
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Sep. 30, 2025
USD ($)
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Sep. 30, 2024
USD ($)
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Sep. 30, 2025
USD ($)
segment
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Dec. 31, 2024
USD ($)
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| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | |||||||
| Reverse stock split conversion ratio | 0.05 | ||||||
| Effective tax rate | 0.00% | ||||||
| Current federal or state income tax expense | $ 0 | ||||||
| Number of Operating Segments | segment | 1 | ||||||
| Tax credit receivable | $ 40,208 | 40,208 | $ 40,208 | $ 51,127 | |||
| Cash | 5,906,802 | 5,906,802 | $ 5,906,802 | $ 3,706,713 | |||
| Research and development expense | $ 429,691 | $ 1,198,184 | $ 1,552,699 | $ 4,578,777 | |||
| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- Definition Amount of current federal, state, and local tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, current national, regional, territorial, and provincial tax expense (benefit) for non-US (United States of America) jurisdiction. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition Percentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Carrying amount due within one year of the balance sheet date (or one operating cycle, if longer) from tax authorities as of the balance sheet date representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition Number of operating segments. An operating segment is a component of an enterprise: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same enterprise), (b) whose operating results are regularly reviewed by the enterprise's chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance, and (c) for which discrete financial information is available. An operating segment may engage in business activities for which it has yet to earn revenues, for example, start-up operations may be operating segments before earning revenues. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- Definition Amount of expense for research and development. Includes, but is not limited to, cost for computer software product to be sold, leased, or otherwise marketed and writeoff of research and development assets acquired in transaction other than business combination or joint venture formation or both. Excludes write-down of intangible asset acquired in business combination or from joint venture formation or both, used in research and development activity. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- Definition Ratio applied to the conversion of stock split, for example but not limited to, one share converted to two or two shares converted to one. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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