v3.25.2

CONDENSED BALANCE SHEETS - USD ($)	Jun. 30, 2025	Dec. 31, 2024
Current Assets
Cash and cash equivalents	$ 2,781,828	$ 2,184,863
Grants receivable	41,982	84,712
Prepaid expenses	613,437	347,676
Total Current Assets	3,437,246	2,617,252
Property and Equipment
Furniture, fixtures and equipment	140,294	140,294
Furniture, fixtures and equipment (Accumulated Depreciation)	(131,873)	(130,430)
Furniture and fixtures, net	8,420	9,864
Other Assets
Operating lease right of use asset	274,539	46,754
Total Assets	3,720,206	2,673,870
Current liabilities
Accounts payable	608,110	388,191
Accrued expenses	15,087	237,886
Operating lease liability	42,903	47,605
Payroll liability	80,798	80,735
Total Current Liabilities	746,898	754,417
Operating lease liability, net of current portion	231,636
Total Liabilities	978,534	754,417
Stockholders’ equity:
Common stock, $0.0001 par value per share, 200,000,000 shares authorized, 4,467,395 shares issued and outstanding at June 30, 2025 and 1,208,919 shares issued and outstanding at December 31, 2024	446	121
Additional paid-in capital	20,715,326	17,259,406
Accumulated deficit	(17,974,116)	(15,340,107)
Total stockholders’ equity	2,741,672	1,919,453
Total liabilities and stockholders’ equity	3,720,206	2,673,870
Series B Preferred Stock [Member]
Stockholders’ equity:
Preferred stock, value	1	3
Series C Preferred Stock [Member]
Stockholders’ equity:
Preferred stock, value	$ 15	$ 30

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LIPELLA PHARMACEUTICALS INC. 10-Q