Quarterly report [Sections 13 or 15(d)]

Fair Value of Financial Instruments (Tables)

v3.26.1
Fair Value of Financial Instruments (Tables)
3 Months Ended
Mar. 31, 2026
Fair Value Disclosures [Abstract]  
Summery of Fair Value Assets Measured On Recurring Basis

The following table summarizes cash equivalents, marketable securities and contingent consideration measured at their fair value on a recurring basis as of March 31, 2026 and December 31, 2025:

 

 

 

Fair Value Measurements as of March 31, 2026:

 

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

Cash equivalents:

 

 

 

 

 

 

 

 

 

 

 

 

   Money market funds

 

$

16,622,966

 

 

$

 

 

$

 

 

$

16,622,966

 

   Commercial paper

 

 

 

 

 

6,979,418

 

 

 

 

 

 

6,979,418

 

   U.S. Treasury obligations

 

 

13,959,554

 

 

 

 

 

 

 

 

 

13,959,554

 

Total

 

$

30,582,520

 

 

$

6,979,418

 

 

$

 

 

$

37,561,938

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Marketable securities, available-for-sale:

 

 

 

 

 

 

 

 

 

 

 

 

   Commercial paper

 

$

 

 

$

27,748,033

 

 

$

 

 

$

27,748,033

 

   U.S. Treasury obligations

 

 

93,047,202

 

 

 

 

 

 

 

 

 

93,047,202

 

Total

 

$

93,047,202

 

 

$

27,748,033

 

 

$

 

 

$

120,795,235

 

 

 

 

 

Fair Value Measurements as of December 31, 2025:

 

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

Cash equivalents:

 

 

 

 

 

 

 

 

 

 

 

 

   Money market funds

 

$

14,824,866

 

 

$

 

 

$

 

 

$

14,824,866

 

Total

 

$

14,824,866

 

 

$

 

 

$

 

 

$

14,824,866

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Marketable securities, available-for-sale:

 

 

 

 

 

 

 

 

 

 

 

 

   U.S. Treasury obligations

 

$

39,543,820

 

 

$

 

 

$

 

 

$

39,543,820

 

Total

 

$

39,543,820

 

 

$

 

 

$

 

 

$

39,543,820

 

Summary of contingent consideration related to acquisition

The following table provides a rollforward of the contingent consideration related to the acquisition of CorHepta (see Note 10):

 

 

 

Three months ended March 31,

 

 

 

2026

 

 

2025

 

Balance, beginning

 

$

3,061,501

 

 

$

 

Additions

 

 

 

 

 

4,435,443

 

Issuance of common stock

 

 

(2,688,147

)

 

 

 

Change in fair value

 

 

(373,354

)

 

 

(1,164,864

)

Balance, ending

 

$

 

 

$

3,270,579