Company: JUNS
Filing Date: 2025-11-26
Form Type: S-1
Source: 0001493152-25-025204
Chunk: 281

Company: JUPITER NEUROSCIENCES, INC.
Filing Date: 2025-11-26
Form: S-1
Chunk 281
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 were as follows:

Schedule of Fair Value Derivative Liability

|                                         |     | September 
 30, 2024  |      |   |
|:----------------------------------------|:----|:----------|-----:|:--|
| Dividend                                
 Rate                                    |     |           |    - |   |
| Term                                    |     |           | 0.13 |   |
| Volatility                              |     |           |   90 | % |
| Risk-free                               
 rate                                    |     |           |  5.0 | % |
| Derivative liability, measurement input |     |           |   60 | % |

| F-36 |

JUPITER NEUROSCIENCES, INC.

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

Note 6 – Stockholders’ Equity (Deficit)

Common Stock

The Company is authorized to issue 125,000,000shares of Common Stock and 5,000,000shares of preferred stock. The Company had 34,294,546shares of Common Stock issued and outstanding as of September 30, 2025. There were noshares of Preferred Stock issued and outstanding as of September 30, 2025.

During the nine months ended September 30, 2025, the Company issued 103,186shares of Common Stock, with an aggregate fair value of $ 66,000, as consideration for services rendered related to media and investor relations activities, strategic communications support, enhancement to the Company’s market visibility and shareholder engagement. The fair value of the shares issued was determined based on the market price of the Company’s Common Stock at the date of issuance and is included general and administrative expenses in the accompanying 2024 condensed consolidated statement of operations.

See Note 6 – Stockholders’ Equity – Restricted Stock Unitsfor additional details regarding the issuance and reversal of Common Stock related to the vested restricted stock units.

See Note 6 – Stockholders’ Equity – Warrantsfor additional details regarding the issuance of Common Stock upon amendment and exercising of warrants.

Service Agreement

On June 3, 2024, The Company entered into service agreements with three separate entities, each with a 36-month term. In connection therewith the Company issued an aggregate of 3,487,500restricted shares of Common Stock, 1,162,500ratably to each entity with an aggregate fair value at issuance totaling $ 4,638,375which were registered upon the closing of the IPO in