Income Taxes - Net deferred tax assets (Details) - USD ($) |
Dec. 31, 2024 |
Dec. 31, 2023 |
|---|---|---|
| Deferred tax assets: | ||
| Net operating loss carryforwards | $ 26,081,361 | $ 7,132,019 |
| Research and development tax credits | 8,765,999 | |
| Capitalized research and development expenditures | 1,627,842 | 1,524,035 |
| Stock compensation | 1,434,890 | 1,441,652 |
| Depreciation and amortization | 275,412 | 14,049 |
| Lease liabilities | 58,227 | |
| Investment in partnership | 30,035 | 30,639 |
| Gross deferred tax assets | 38,273,766 | 10,142,394 |
| Valuation allowance | (31,370,027) | (9,926,772) |
| Net deferred tax assets | 6,903,739 | 215,622 |
| Deferred tax liabilities: | ||
| Right-of-use asset | (55,341) | |
| In-process research and development intangible assets | (17,741,842) | |
| Prepaid expenses | (421,481) | (215,622) |
| Deferred tax liabilities | 18,218,664 | 215,622 |
| Net deferred taxes | $ (11,314,925) | $ 0 |
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from research and development expenses. No definition available.
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from depreciation and amortization. No definition available.
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from investment in partnership. No definition available.
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from operating lease liabilities. No definition available.
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- References No definition available.
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- References No definition available.
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- Definition Amount of deferred tax liability attributable to taxable temporary differences. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Amount, after deferred tax asset, of deferred tax liability attributable to taxable differences with jurisdictional netting. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible research tax credit carryforwards. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from share-based compensation. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of deferred tax liability attributable to taxable temporary differences from intangible assets other than goodwill. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of deferred tax liability attributable to taxable temporary differences from leasing arrangements. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of deferred tax consequences attributable to taxable temporary differences derived from prepaid expenses. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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