Company: JUNS
Filing Date: 2025-11-26
Form Type: S-1
Source: 0001493152-25-025204
Chunk: 185

Company: JUPITER NEUROSCIENCES, INC.
Filing Date: 2025-11-26
Form: S-1
Chunk 185
---
 the fiscal year ended December 31, 2023.                                                                                                                               |
| (8) | Includes healthcare benefits and 401(k) contribution of $26,655 and $0 respectively, for the fiscal year ended December 31, 2024.                                                                                                                               |
| (9) | During 2023, Mr. Rosén’s salary was deferred and effective October 1, 2023 was reduced to $48,000. The deferred compensation is recorded in accrued compensation as of December 31, 2023. No interest was accrued or due on the deferred compensation for 2023. |

On September 29, 2023, Mr. Rosén
received 234,998 options to purchase common stock and 142,316 restricted stock units, which were reissued with additional options to purchase
29,415 shares of common stock and 22,237 restricted stock units. The options to purchase common stock have a strike price of $1.33.

| (10) | Includes healthcare benefits and 401(k) contribution of $27,259 and $0 respectively, for the fiscal year ended December 31, 2023.                                                                                                                                                            |
| (11) | Includes healthcare benefits and 401(k) contribution of $42,294 and $0 respectively, for the fiscal year ended December 31, 2024.                                                                                                                                                            |
| (12) | During 2023, Ms. Silva’s salary was deferred and effective October 1, 2023 was reduced to $60,000 beginning on October 1, 2023. The deferred compensation is recorded in accrued compensation as of December 31, 2023. No interest was accrued or due on the deferred compensation for 2023. |

On September 29, 2023, Ms. Silva received
157,418 options to purchase common stock and 95,333 restricted stock units, which were reissued with additional options to purchase 19,703
options shares of common stock and 14,895 restricted stock units. The options to purchase common stock have a strike price of $1.33.

| (13) | Includes healthcare benefits and 401(k) contribution of $35,000 and $0 respectively, for the fiscal year ended December 31, 2023. |

| 106 |

Executive Compensation Philosophy

Our Board determines the compensation given to
our executive officers in their sole determination. Our Board reserves the right to pay our executives or any future executives a salary,
and/or issue