Company: JUNS
Filing Date: 2025-11-26
Form Type: S-1
Source: 0001493152-25-025204
Chunk: 270

Company: JUPITER NEUROSCIENCES, INC.
Filing Date: 2025-11-26
Form: S-1
Chunk 270
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 of $114,373
for a total stock based compensation expense of $893,784. The future stock based compensation expense as of December 31, 2024 is $3,744,591.

In addition, each of the entities agreed to purchase 37,500shares each of the Company’s common stock at a price of $ 1.33per share prior to the occurrence of the IPO and these shares were registered in the IPO.

Note 9 – Segment Report

The Company’s Chief Executive Officer serves as the
CODM and evaluates the financial performance of the business and makes resource allocation decisions on a consolidated basis. As a result,
the Company operates as a single reportable segment under ASC 280, Segment Reporting, defined by the CODM as JOTROL Drug Development.

The Company operates in one reportable segment, JOTROL Drug Development,
which includes all activities related to the development of JOTROL, to address unmet medical needs and improve the lives of patients.
The determination of a single reportable segment is consistent with the financial information regularly provided to the Company’s
CODM, who reviews and evaluates net loss for purposes of assessing performance, making operating decisions, allocating resources and planning
and forecasting for future periods. The measure of segment assets is reported on the balance sheet as total assets.

Note 10 – Subsequent Events

The Company evaluated events that have occurred after the balance sheet date but before the financial statements are issued. Based upon the evaluation and transactions, the Company did not identify any subsequent events that would have required adjustment or disclosure in the Financial Statements.

| F-24 |

<div align='center'>JUPITER NEUROSCIENCES, INC.

CONDENSED CONSOLIDATED BALANCE SHEETS

(Unaudited)</div>

|                                                                                                                         |     |   |   September 
         30, 
        2025 |   |     |   |    December 
         31, 
        2024 |   |
|:------------------------------------------------------------------------------------------------------------------------|:----|:--|------------:|:--|:----|:--|------------:|:--|
| Assets                                                                                                                  |     |   |             |   |     |   |             |   |
| Current                                                                                                                 
 Assets:                                                                                                                 |     |   |             |   |     |   |             |   |
| Cash                                                                                                                    |     | $ |     723,797 |   |     | $ |   3,769,510 |   |
|