v3.26.1

INCOME TAXES - Effective tax rate reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Amount
U.S. federal statutory tax rate	$ (2,760)	$ (3,248)
State and local income taxes, net of federal income tax effect	$ (28)	$ 17
Effective Income Tax Rate Reconciliation, State and Local Jurisdiction, Contribution Greater than 50 Percent, Tax Effect [Extensible Enumeration]	Texas	Texas
Research and development credit carryforward		$ (230)
Changes in valuation allowances	$ 2,657	3,363
Stock based compensation	12	812
GVB sale adjustments		(615)
Other	105	(80)
Total income tax provision	$ (28)	$ 30
Tax Jurisdiction of Domicile [Extensible Enumeration]	U.S.	U.S.
Percent
U.S. federal statutory tax rate	21.00%	21.00%
State and local income taxes, net of federal income tax effect	0.20%	(0.10%)
Research and development credit carryforward		1.50%
Changes in valuation allowances	(20.20%)	(21.70%)
Stock based compensation	(0.10%)	(5.30%)
GVB sale adjustments		4.00%
Other	(0.80%)	0.50%
Effective tax rate (benefit) provision	0.20%	(0.20%)
Stock based compensation, forfeitures		$ 563
Stock based compensation, cancellations		45
Stock based compensation, shortfalls		204
U.S.
Amount
Other adjustments	$ (14)	$ 11
Percent
Other adjustments	0.10%	(0.10%)

Percentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

22nd Century Group, Inc. 10-K