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Subsequent events (Details Narrative)								12 Months Ended
Subsequent events (Details Narrative)	Mar. 28, 2026	Mar. 25, 2026 EUR (€)	Jan. 28, 2026 USD ($) shares	Jan. 28, 2026 EUR (€) shares	Jan. 27, 2026 EUR (€)	Jan. 26, 2026 EUR (€)	Jan. 25, 2026 shares	Dec. 31, 2025 EUR (€)	Dec. 31, 2024 EUR (€)	Dec. 31, 2023 EUR (€)	Oct. 31, 2025 shares	Mar. 31, 2025 shares	Dec. 20, 2024 shares	Jul. 31, 2023 shares
Subsequent Event [Line Items]
Convertible debt amount received								€ 7,500,000
Gross proceeds for equity								€ 14,787,458	€ 270,885	€ 531
American Depository Shares [Member]
Subsequent Event [Line Items]
Share issued \| shares											4,285,715	856,602	73,008	100
Subsequent Event [Member]
Subsequent Event [Line Items]
[custom:ClaimsAdjustmentDescription]	The statement of claim challenges the validity of the May 2, 2024 shareholders’ resolution related to the Company’s loyalty share program that provided multiple votes per share depending on the amount of time an ordinary shareholder has held their shares (up to a maximum of 10 votes per share for ordinary shareholder that have held their shares for 10 years), and the October 29, 2025 shareholders’ resolution expanding the corporate purpose to allow Genenta to explore Golden Powers sectors. According to Italian civil procedure law, the Company must file its response by May 15, 2026.
Subsequent Event [Member] \| American Depository Shares [Member]
Subsequent Event [Line Items]
Share issued \| shares			158,837	158,837
Gross proceeds for equity			$ 330,857	€ 277,047
Shares increase \| shares			23,591,020	23,591,020
Subsequent Event [Member] \| Mr Pierluigi Paracchi [Member]
Subsequent Event [Line Items]
Capital increase ATM program and Registered Direct Offering, shares \| shares							3,000
Subsequent Event [Member] \| Sophia High Tech Srl [Member]
Subsequent Event [Line Items]
Payment for acquisition		€ 6,000,000.0
Capital increase		3,250,000
Earn Out Payable		500,000
Subsequent Event [Member] \| Sophia High Tech Srl [Member] \| Share-Based Payment Arrangement, Tranche Two [Member]
Subsequent Event [Line Items]
Payment for acquisition		€ 1,950,000
Subsequent Event [Member] \| ATC [Member] \| Sophia High Tech Srl [Member]
Subsequent Event [Line Items]
Ownership, percent		51.00%
Subsequent Event [Member] \| Sophia High Tech Srl [Member]
Subsequent Event [Line Items]
Equity acquisition		30.00%
Subsequent Event [Member] \| Investment Agreement [Member]
Subsequent Event [Line Items]
Payment for acquisition						€ 5,100,000
Subsequent Event [Member] \| Investment Agreement [Member] \| ATC [Member]
Subsequent Event [Line Items]
Ownership, percent						51.00%
Subsequent Event [Member] \| Investment Agreement [Member] \| ATC Srl [Member]
Subsequent Event [Line Items]
Equity acquisition						19.50%
Equity acquisition value						€ 1,300,000
Subsequent Event [Member] \| March 2025 Agreement [Member] \| Enea Tech Biomedical [Member]
Subsequent Event [Line Items]
Convertible debt					€ 20,000,000
Convertible debt amount received					€ 7,500,000

Income taxes (Details Narrative)	12 Months Ended
Income taxes (Details Narrative)	Dec. 31, 2025
Income Tax Disclosure [Abstract]
Taxable income percentage	80.00%

Cybersecurity Risk Management and Strategy Disclosure	12 Months Ended
Cybersecurity Risk Management and Strategy Disclosure	Dec. 31, 2025
Cybersecurity Risk Management, Strategy, and Governance [Abstract]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	We recognize that maintaining the trust and confidence of our patients, business partners, and employees is integral to our long-term success. Central to this commitment is our comprehensive approach to cybersecurity and the protection of sensitive data. We maintain processes and systems designed to identify, assess, manage, and mitigate risks arising from cybersecurity threats as part of our overall enterprise risk management framework. Cybersecurity risk management activities are embedded within our broader operational risk and compliance processes and are intended to support the protection of information systems, research and development data, corporate information, and other critical business operations. We maintain a comprehensive cybersecurity framework consisting of formal policies, procedures, and systems designed to identify, assess, and manage cybersecurity risks, including the implementation of structured and periodic cyber risk assessment activities. In 2025, we further strengthened our cybersecurity and operational resilience capabilities, including enhancements to business continuity preparedness, vulnerability detection, and related remediation processes. We conduct periodic cybersecurity assessments to evaluate potential threats and vulnerabilities affecting our information systems and third-party service providers. These assessments consider internal systems, external service providers, and supply chain relationships. We leverage qualified third-party service providers to support continuous monitoring activities, specialized cybersecurity services, and vulnerability management functions, while maintaining internal oversight and accountability. In 2025, we implemented additional business continuity initiatives designed to enhance our preparedness for potential disruptive events, including cybersecurity incidents. These initiatives included the formalization and testing of business continuity procedures for critical processes, improved alignment between disaster recovery mechanisms and incident response protocols, and the planning and execution of periodic exercises to evaluate response effectiveness and recovery readiness. These efforts are intended to reduce potential operational disruption and support the timely restoration of IT resources in the event of an incident. We utilize a Security Operations Center (SOC) model to support continuous monitoring of networks, endpoints, and systems. Monitoring activities incorporate threat intelligence capabilities designed to identify, analyze, and respond to potential cybersecurity events promptly. During 2025, we expanded the scope and automation of vulnerability scanning activities and enhanced endpoint protection and remediation capabilities. These enhancements were designed to strengthen proactive risk mitigation and reduce potential exposure to exploitation of identified system weaknesses through timely corrective actions. We maintain a structured incident response process that includes procedures for detection, assessment, containment, eradication, remediation, and post-incident review, consistent with principles set forth in the National Institute of Standards and Technology (NIST) Cybersecurity Framework. Escalation protocols are established to facilitate timely communication of significant cybersecurity matters to senior management and, where appropriate, to our Board of Directors, including consideration of disclosure obligations under applicable laws and regulations. Our Board of Directors oversees cybersecurity risk as part of its overall risk oversight responsibilities and receives periodic updates from management regarding our cybersecurity posture, risk landscape, operational resilience preparedness, and mitigation initiatives, which are finally approved by them. We have ultimate accountability for cybersecurity risk management and are responsible for making critical decisions in connection with cybersecurity incident response. Furthermore, we designated a Chief Information Security Officer (CISO) responsible for leading the cybersecurity program. The CISO’s responsibilities include defining cybersecurity strategy based on the results of periodic cyber risk assessments, overseeing the implementation of technical and organizational security controls, supervising incident response activities, and coordinating risk mitigation initiatives. The CISO has professional experience in information security governance and risk management, including experience in regulated environments, and works in coordination with the Security Committee. The Security Committee, coordinated by our Finance Director, supports oversight of cybersecurity risk management activities and provides periodic briefings to our senior management and our Board of Directors regarding cybersecurity risks, monitoring activities, vulnerability management efforts, business continuity readiness, and other significant developments. We also maintain a security awareness program applicable to all personnel. This program includes periodic training sessions addressing cybersecurity risks, evolving threat scenarios, and best practices for information protection, as well as simulated phishing exercises designed to enhance awareness and preparedness. Participation in such training activities is mandatory and forms part of our broader culture of security and risk awareness. As of the date of this report, we are not aware of any cybersecurity incidents that have materially affected or are reasonably likely to materially affect us, including our business strategy, results of operations, or financial condition. Cybersecurity threats continue to evolve, and despite the implementation of protective and detective measures, we cannot be considered immune from potential impacts arising from emerging cybersecurity threats, which could result in future incidents. We intend to continue enhancing our cybersecurity and operational resilience capabilities, including improvements in detection technologies, vulnerability management processes, and business continuity preparedness, consistent with international security frameworks and evolving regulatory expectations.
Cybersecurity Risk Management Processes Integrated [Flag]	true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]	false
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Text Block]	As of the date of this report, we are not aware of any cybersecurity incidents that have materially affected or are reasonably likely to materially affect us, including our business strategy, results of operations, or financial condition. Cybersecurity threats continue to evolve, and despite the implementation of protective and detective measures, we cannot be considered immune from potential impacts arising from emerging cybersecurity threats, which could result in future incidents. We intend to continue enhancing our cybersecurity and operational resilience capabilities, including improvements in detection technologies, vulnerability management processes, and business continuity preparedness, consistent with international security frameworks and evolving regulatory expectations.
Cybersecurity Risk Board of Directors Oversight [Text Block]	Our Board of Directors oversees cybersecurity risk as part of its overall risk oversight responsibilities and receives periodic updates from management regarding our cybersecurity posture, risk landscape, operational resilience preparedness, and mitigation initiatives, which are finally approved by them.

Insider Trading Policies and Procedures	12 Months Ended
Insider Trading Policies and Procedures	Dec. 31, 2025
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

Schedule of share based compensation expenses (Details) - EUR (€)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Defined Benefit Plan Disclosure [Line Items]
Total	€ 937,742	€ 847,254	€ 739,884
Unrecognized expense	2,271,990	1,404,415	907,683
Research And Development Expenses [Member] \| Nonrelated Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Total	218,664	116,532	73,392
Research And Development Expenses [Member] \| Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Total	108,455	39,800
General And Administrative Expenses [Member] \| Nonrelated Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Total	242,903	436,877	505,828
General And Administrative Expenses [Member] \| Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Total	€ 367,719	€ 254,045	€ 160,664

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

Related parties (Details Narrative)										1 Months Ended		12 Months Ended
Related parties (Details Narrative)	Oct. 12, 2025 EUR (€)	Oct. 01, 2025 EUR (€)	Jul. 01, 2025 EUR (€)	May 31, 2025 EUR (€)	May 12, 2025 EUR (€)	Apr. 01, 2025 EUR (€)	Feb. 29, 2024 EUR (€)	Apr. 20, 2023 EUR (€)	Jul. 01, 2022 EUR (€)	Jun. 30, 2025 $ / shares shares	Jul. 31, 2024 shares	Dec. 31, 2025 USD ($)	Dec. 31, 2025 EUR (€) € / shares shares	Dec. 31, 2024 EUR (€)	Dec. 31, 2023 EUR (€)	Dec. 01, 2025 $ / shares shares	Oct. 31, 2025 shares	Jun. 30, 2025 EUR (€) shares	Mar. 31, 2025 shares	Dec. 31, 2024 $ / shares	Dec. 31, 2024 EUR (€) € / shares shares	Dec. 20, 2024 shares	Dec. 31, 2023 $ / shares	Dec. 31, 2023 EUR (€) € / shares shares	Jul. 31, 2023 shares	Dec. 31, 2022 shares
Related Party Transaction [Line Items]
Research and Development Expense (Excluding Acquired in Process Cost)													€ 2,700,000	€ 4,800,000	€ 6,500,000
Deferred Tax Assets, Tax Credit Carryforwards, Research													2,200,000								€ 500,000			€ 400,000
General and Administrative Expense													3,904,398	4,951,456	5,258,501
Decrease in general and administrative expenses													1,100,000	300,000
Decrease in compensation													500,000
Decrease in accounting legal and other professional													100,000
Decrease in consultants and other third party costs													300,000
Decrease in other general and administrative costs													200,000
Increase in patent maintenance costs													100,000
Billed paid													5,000								€ 5,000
Share-Based Payment Arrangement, Expense													€ 937,742	847,254	739,884
Vested shares \| shares													1,045,122								456,098			204,138
Paid in cash																					€ 4,000			€ 4,018
Exercise price \| € / shares													€ 2.24								€ 3.10			€ 4.34
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number \| shares													1,890,729								970,308			586,923		540,523
Vested option stock value													€ 937,742	847,255	739,884
Amended and Restated OSR License Agreement [Member]
Related Party Transaction [Line Items]
Upfront fee														250,000
Other Commitments, Description												The Company is also obligated to carry out its development activities using qualified and experienced professionals and sufficient level of resources. In particular, consistent with the terms of the Original OSR License Agreement, the ARLA continues to require the Company to invest (a) at least €5,425,000 with respect to the development of the licensed products, and (b) at least €2,420,000 with respect to the manufacturing of such licensed products (subject to certain adjustments)	The Company is also obligated to carry out its development activities using qualified and experienced professionals and sufficient level of resources. In particular, consistent with the terms of the Original OSR License Agreement, the ARLA continues to require the Company to invest (a) at least €5,425,000 with respect to the development of the licensed products, and (b) at least €2,420,000 with respect to the manufacturing of such licensed products (subject to certain adjustments)
Sublicense Agreement [Member]
Related Party Transaction [Line Items]
Taxes and Licenses								€ 875,000
Amendment to OSR Amendedand Restated License Agreement [Member]
Related Party Transaction [Line Items]
Agreement fees													€ 400,000
Total project cash consideration													200,000
Amendment to OSR Amendedand Restated License Agreement [Member] \| First Solid Cancer Indication Option Fee [Member]
Related Party Transaction [Line Items]
Operating Costs and Expenses													12,000,000.0
Amendment to OSR Amendedand Restated License Agreement [Member] \| Second Solid Cancer Indication Option Fee [Member]
Related Party Transaction [Line Items]
Option fees													1,000,000.0
First Indication [Member]
Related Party Transaction [Line Items]
Future option fees														1,000,000.0
Second Indication [Member]
Related Party Transaction [Line Items]
Future option fees														500,000
Third Indication [Member]
Related Party Transaction [Line Items]
Future option fees														300,000
Francesco Galimi [Member]
Related Party Transaction [Line Items]
Accrued expenses													17,037
Carlo Russo [Member]
Related Party Transaction [Line Items]
Accrued performance bonuses																					€ 260,000			€ 260,000
Annual gross salary													€ 500,000
Annual gross salary bonus rate												30.00%	30.00%
Capital increase ATM program and Registered Direct Offering, shares \| shares										65,000	100,000
American Depository Shares [Member]
Related Party Transaction [Line Items]
Shares received \| shares																	4,285,715		856,602			73,008			100
Pierluigi Paracchi [Member]
Related Party Transaction [Line Items]
Non qualified shares received \| shares													180,000					80,000
Gross amount													€ 0								168,000			168,000
Accrued performance bonuses																					336,000
Pierluigi Paracchi [Member] \| American Depository Shares [Member]
Related Party Transaction [Line Items]
Shares received \| shares													260,000
Pierluigi Paracchi [Member] \| Trattamento Di Fine Rapporto [Member]
Related Party Transaction [Line Items]
Social contribution amount													€ 91,105	87,738
Related Party [Member]
Related Party Transaction [Line Items]
Accrued expenses													78,172								1,031,345			861,578
Related Party [Member] \| OSR Sponsor Research Agreement [Member]
Related Party Transaction [Line Items]
Payments to Acquire in Process Research and Development													€ 500,000
Richard Slansky [Member]
Related Party Transaction [Line Items]
Non qualified shares received \| shares																120,000
Vested shares \| shares																		60,000
Richard Slansky [Member] \| American Depository Shares [Member]
Related Party Transaction [Line Items]
Vested shares \| shares													180,000
Pierluigi Paracchi [Member]
Related Party Transaction [Line Items]
Gross salary						€ 451,560
[custom:PercentageOfAnnualBonus]						40.00%
Director [Member] \| Pierluigi Paracchi [Member]
Related Party Transaction [Line Items]
Employee Benefits and Share-Based Compensation				€ 45,000									€ 550,430	688,000	692,000
Naldini [Member]
Related Party Transaction [Line Items]
Employee Benefits and Share-Based Compensation													68,750	100,000	100,000
Annual fee					€ 50,000				€ 100,000
Renewal fees	€ 6,250	€ 2,814
Dr.Gentner [[Member]
Related Party Transaction [Line Items]
Annual fee									€ 45,000
One time fee payment							€ 15,000
Dr Gentner [Member]
Related Party Transaction [Line Items]
Employee Benefits and Share-Based Compensation													€ 35,939	€ 45,000	45,000
Richard Slansky [Member]
Related Party Transaction [Line Items]
[custom:PercentageOfAnnualBonus]												30.00%	30.00%	50.00%
Gross amount																		€ 98,832			49,416
Accrued performance bonuses																					€ 108,000			€ 116,000
Annual gross compensation \| $												$ 375,000
Vested shares \| shares																					7,669			15,338
Exercise price \| $ / shares																							$ 4.36
Vested amount																					€ 23,998			€ 47,997
Paid in cash																					18,531			45,902
Bonus amount accrued																					108,000
Exercise price \| $ / shares										$ 4.36						$ 1.48				$ 4.36
Richard Slansky [Member] \| Related Party [Member]
Related Party Transaction [Line Items]
Share-Based Payment Arrangement, Expense													€ 320,277	€ 458,000	€ 456,000
Richard Slansky [Member] \| Finance Employee One [Member]
Related Party Transaction [Line Items]
Paid in cash																					3,089			2,196
Richard Slansky [Member] \| Finance Employee Two [Member]
Related Party Transaction [Line Items]
Paid in cash																					1,853			€ 1,318
Richard Slansky [Member] \| Finance Employee Three [Member]
Related Party Transaction [Line Items]
Paid in cash																					€ 1,235
Dr Galimi [Member]
Related Party Transaction [Line Items]
Compensation received													19,453
Dr Galimi [Member] \| FG Consulting Inc [Member]
Related Party Transaction [Line Items]
Billing invoiced													€ 25,869
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number \| shares													27,110
Vested option stock value													€ 33,839
Mr Giacomoantonio Paracchi [Member]
Related Party Transaction [Line Items]
Annual gross compensation													30,000
Compensation received													5,000
Minimum [Member]
Related Party Transaction [Line Items]
Increase decrease in research and development													€ 2,100,000	€ 1,700,000
Minimum [Member] \| Dr.Gentner [[Member]
Related Party Transaction [Line Items]
Annual gross compensation			€ 22,500
Maximum [Member] \| Dr.Gentner [[Member]
Related Party Transaction [Line Items]
Annual gross compensation			€ 45,000

Schedule of cash and cash equivalents (Details) - EUR (€)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Cash and Cash Equivalents [Abstract]
Cash in bank	€ 3,835,190	€ 2,530,549	€ 3,687,402
Cash in short-term marketable securities	1,692,482	2,047,200
Cash in hand & prepaid cards		4,000	4,018
Total cash and cash equivalents	€ 5,527,672	€ 4,581,749	€ 3,691,420

- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.

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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477796/946-210-45-21

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(1))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section 45
-Paragraph 20
-SubTopic 210
-Topic 946
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477796/946-210-45-20

+ Details

Income taxes

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Income taxes

5. Income taxes

The Company is subject to taxation in Italy, as well as in the U.S., due to the Company’s wholly owned American subsidiary. Taxation in Italy includes the standard corporate income tax (“IRES”) and a regional business tax (“IRAP”). Taxation in the U.S. includes federal corporate income tax, as well as state and local taxes. Taxes are recorded on an accrual basis. They therefore represent the allowances for taxes paid or to be paid for the year, calculated according to the current rates enacted and applicable laws. In the future, the Company may be taxed in various other countries where it may have permanent establishments, as applicable.

For the year ending December 31, 2025, due to the tax loss position reported, no income taxes were due in Italy, while in the U.S., there was no material tax charge.

For the year ending December 31, 2024, due to the tax loss position reported, no income taxes were due in Italy or the U.S., although the subsidiary in the U.S. had an immaterial tax charge.

For the year ending December 31, 2023, due to the tax loss position reported, no income taxes were due in Italy or the U.S.

The Company uses the asset and liability method of accounting for deferred income taxes. Under this method, deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the carrying amounts and the tax basis of assets and liabilities, measured at tax rates expected to be enacted at the time of their reversals. These temporary differences primarily relate to net operating losses carried forward available to offset future taxable income.

At each reporting date, the Company considers existing evidence, both positive and negative, that could impact its view with regard to future realization of deferred tax assets. In consideration of the start-up status of the Company, a valuation allowance has been established to offset the deferred tax assets, as the related realization is currently uncertain. In the future, should the Company conclude that it is more likely than not that the deferred tax assets are partially or fully realizable, the valuation allowance will be reduced to the extent of such expected realization, and the corresponding amount will be recognized as income tax benefit in the Company’s Consolidated Statements of Operations and Comprehensive Loss.

The Company recognizes tax liabilities arising from an uncertain tax position if it is more likely than not that the tax position would be upheld upon examination by the taxing authorities, based on the technical merits. There are no uncertain tax positions that have been recognized in the accompanying consolidated financial statements. For the Company, the prior five years of tax returns (2021-2025) are potentially subject to audit, for the subsidiary in the U.S., the open years for tax examination are 2023, 2024, and 2025.

The Company files tax returns as prescribed by the tax laws of the jurisdictions in which it operates. A reconciliation of the Company’s tax provisions is summarized as follows:

	2025			2024			2023
	At December 31,
	2025			2024			2023
	(in Euros)
Income taxes at Italy statutory rate	€	(2,325,858	)	€	(2,037,277	)	€	(2,794,909	)
Permanent differences		126,200			(39,935	)		309,512
Other		8,743			71,627			(171,032	)
Federal income tax for Genenta Science, Inc.		108,004			(62,825	)		(89,910	)
Change in valuation allowance		2,082,911			2,068,410			2,746,339
Total provision expense for income taxes	€	-		€	-		€	-

Significant components of the Company’s net deferred tax assets are summarized as follows:

Schedule of deferred tax assets

	2025			2024			2023
	At December 31,
	2025			2024			2023
	(in Euros)
Deferred tax assets
Net operating loss carryforwards	€	16,084,600		€	13,876,117		€	11,772,870
Other temporary differences		4,558			130,130			150,347
Allowance for corporate equity		481,071			481,071			495,692
Total deferred tax assets		16,570,239			14,487,319			12,418,909
Valuation allowance		(16,570,239	)		(14,487,319	)		(12,418,909	)
Net deferred tax assets	€	-		€	-		€	-

At December 31, 2025, 2024, and 2023, the Company believes there are no significant differences concerning its deferred tax assets and its relevant components, compared to the computations of the preceding periods.

In 2011, the Italian tax authorities issued a set of rules that modified the previous treatment of tax loss carryforwards. According to the applicable law, all existing tax loss carry forwards will never expire, but they can offset only 80% of the taxable income of the year. The rules do not affect the tax loss carryforward that refers to the start-up period, defined as the first three years of operations starting from the inception of the Company.

The following table shows the amount of deferred tax assets that can be carried forward indefinitely and used without limitation or with the limit of 80% of taxable income generated in Italy, as provided by Legislative Decree 98/2011:

	2025		2024		2023
	At December 31,
	2025		2024		2023
	(in Euros)
No expiration date	€	5,487,085	€	5,487,085	€	5,487,085
No expiration date - DL 98/2011		61,371,643		51,680,567		43,191,915
Total	€	66,858,728	€	57,167,652	€	48,679,000

The Company has analyzed its tax position by determining the amount of tax losses that can be carried forward indefinitely and has decided to accrue an allowance for related deferred tax assets as the Company is in a situation of pre-revenues that is destined to remain in the long run, and there is no certainty of the future recoverability of such tax losses through tax relevant incomes. Future taxable profits for the Company depend on the manufacture of marketable drugs following the successful completion of the clinical trials. Since the Company’s clinical trials are still in an early phase, the time frame and uncertainties regarding the outcome of the completion justify the full allowance of deferred tax assets.

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 740
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477617/942-740-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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-Name Accounting Standards Codification
-Section S50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478822/944-740-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 5: http://www.xbrl.org/2003/role/exampleRef
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-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12C

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12B
-Publisher FASB
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477891/740-270-50-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 6.I.5.Q1)
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-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-13

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/740/tableOfContent

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-14

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-21

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-Subparagraph (b)
-Publisher FASB
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482603/740-30-50-2

+ Details

Accumulated other comprehensive income

12 Months Ended

Dec. 31, 2025

Accumulated Other Comprehensive Income

Accumulated other comprehensive income

16. Accumulated other comprehensive income

Accumulated Other Comprehensive Income relates to marketable securities fair value measurement reserve and cumulative translation adjustment reserve as reported in the following table.

	Unrealized gains and losses on available-for-sale debt securities			Foreign Currency Translation Adjustments			Total
	Changes in Accumulated Other Comprehensive Income
	For the year ended December 31, 2025
	Unrealized gains and losses on available-for-sale debt securities			Foreign currency translation adjustments			Total

Beginning Balance	€	96,234		€	(7,288	)	€	88,946
Adjustment for net (gain) loss on marketable securities		(96,234	)		-			(96,234	)
Change in fair value of marketable securities		103,439			-			103,439
Cumulative translation adjustment		-			70,360			70,360
Total	€	103,439		€	63,072		€	166,511

The unrealized net gain on marketable securities not matured at December 31, 2025, was approximately €0.1 million. Translation adjustments on investment transactions expressed in U.S. dollars were not material. The cumulative translation adjustments reserve mainly includes the effect of the translation of U.S. dollars held by the U.S. Subsidiary into Euros as the consolidated financial statements’ currency.

Income taxes (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of effective income tax rate reconciliation

The Company files tax returns as prescribed by the tax laws of the jurisdictions in which it operates. A reconciliation of the Company’s tax provisions is summarized as follows:

	2025			2024			2023
	At December 31,
	2025			2024			2023
	(in Euros)
Income taxes at Italy statutory rate	€	(2,325,858	)	€	(2,037,277	)	€	(2,794,909	)
Permanent differences		126,200			(39,935	)		309,512
Other		8,743			71,627			(171,032	)
Federal income tax for Genenta Science, Inc.		108,004			(62,825	)		(89,910	)
Change in valuation allowance		2,082,911			2,068,410			2,746,339
Total provision expense for income taxes	€	-		€	-		€	-

Schedule of deferred tax assets

Significant components of the Company’s net deferred tax assets are summarized as follows:

Schedule of deferred tax assets

	2025			2024			2023
	At December 31,
	2025			2024			2023
	(in Euros)
Deferred tax assets
Net operating loss carryforwards	€	16,084,600		€	13,876,117		€	11,772,870
Other temporary differences		4,558			130,130			150,347
Allowance for corporate equity		481,071			481,071			495,692
Total deferred tax assets		16,570,239			14,487,319			12,418,909
Valuation allowance		(16,570,239	)		(14,487,319	)		(12,418,909	)
Net deferred tax assets	€	-		€	-		€	-

Schedule of tax loss carryforwards expire

	2025		2024		2023
	At December 31,
	2025		2024		2023
	(in Euros)
No expiration date	€	5,487,085	€	5,487,085	€	5,487,085
No expiration date - DL 98/2011		61,371,643		51,680,567		43,191,915
Total	€	66,858,728	€	57,167,652	€	48,679,000

Summary of significant accounting policies (Details Narrative)		1 Months Ended			12 Months Ended
	May 20, 2021 shares	Oct. 31, 2025 shares	Mar. 31, 2025 shares	Mar. 31, 2024 shares	Dec. 31, 2025 EUR (€) shares	Dec. 31, 2024 EUR (€) shares	Dec. 31, 2023 EUR (€) shares	Dec. 31, 2025 $ / shares	Dec. 31, 2025 EUR (€) shares	Dec. 31, 2022 shares
Property, Plant and Equipment [Line Items]
Net loss \| €					€ 6,529,827	€ 8,912,495	€ 11,645,455
Other comprehensive income \| €					(77,565)	142,196	199,131
Total comprehensive loss \| €					6,452,262	€ 9,054,691	€ 11,446,324
Ordinary shares, issued						18,289,866	18,216,958		23,432,183
Number of common stock outstanding						18,289,866	18,216,958		23,432,183
Ordinary shares, reserved						1,800,000	1,800,000		2,300,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number						970,308	586,923		1,890,729	540,523
Cumulative translation adjustment \| €					70,400	€ 23,400	€ 15,800
Effective Income Tax Rate Reconciliation, Tax Credit, Research, Amount \| €					€ 3,000,000.0	€ 3,800,000	€ 4,100,000
Grant term					10 years
Number of shares available for issuance						858,678	1,234,772		452,490
Offering cost \| €									€ 1,100,000
ATM Offering Costs [Member]
Property, Plant and Equipment [Line Items]
Offering cost \| €						€ 200,000	€ 300,000		12,918
Remaining offering cost \| €									€ 1,057,408
Deferred due to diligence costs \| €						200,000
Common Stock [Member]
Property, Plant and Equipment [Line Items]
Net loss \| €
Number of shares outstanding						18,289,866	18,216,958		23,432,183	18,216,858
Number of warrants issued to the underwriters		4,285,715	856,602	72,908	5,142,317	72,908	100
Maximum [Member]
Property, Plant and Equipment [Line Items]
Effective Income Tax Rate Reconciliation, Tax Credit, Research, Amount \| €							€ 5,000,000.0
Maximum [Member] \| Common Stock [Member]
Property, Plant and Equipment [Line Items]
Authorized share	2,700,000
Number of shares available for issuance									2,700,000
Number of shares outstanding									27,000,000
Share-Based Payment Arrangement, Option [Member]
Property, Plant and Equipment [Line Items]
Underwriters ordinary shares, warrants					1,900,000	1,900,000	1,900,000
Underswriters Common Share Warrants [Member]
Property, Plant and Equipment [Line Items]
Underwriters ordinary shares, warrants					23,502	23,502	23,502
Share-Based Payment Arrangement, Option [Member]
Property, Plant and Equipment [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number									1,900,000
Share-Based Payment Arrangement, Option [Member] \| Common Stock [Member]
Property, Plant and Equipment [Line Items]
Number of authorized ordinary shares									2,343,218
Ordinary shares outstanding percentage					10.00%
Underswriters Common Share Warrants [Member]
Property, Plant and Equipment [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number									23,502
Underswriters Warrants [Member] \| IPO [Member]
Property, Plant and Equipment [Line Items]
Number of warrants issued to the underwriters					23,502
Exercise price \| $ / shares								$ 14.375
Equity Incentive Plan 2021 - 2025 [Member]
Property, Plant and Equipment [Line Items]
Ordinary shares, reserved									2,300,000

Fixed assets, net (Tables)

12 Months Ended

Dec. 31, 2025

Property, Plant and Equipment [Abstract]

Schedule of fixed assets,net

Fixed assets consist of the following:

Schedule of fixed assets,net

	2025			2024			2023
	At December 31,
	2025			2024			2023
	(In Euros)
Software (ERP Implementation)	€	87,800		€	87,800			87,800
Equipment		61,070			53,445			48,976
Total fixed assets		148,870			141,245			136,776
Less: accumulated depreciation		(126,405	)		(98,323	)		(53,799	)
Fixed assets, net	€	22,465		€	42,922		€	82,977

Related parties (Tables)

12 Months Ended

Dec. 31, 2025

Schedule of accounts payable to related parties

The Company’s accounts payable to related parties are comprised as follows:

	2025		2024		2023
	At December 31,
	2025		2024		2023
	(in Euros)
San Raffaele Hospital (OSR)	€	300,328	€	180,116	€	170,888
Total	€	300,328	€	180,116	€	170,888

Schedule of accrued expenses to related parties

The Company’s accrued expenses to related parties are comprised as follows:

	2025		2024		2023
	At December 31,
	2025		2024		2023
	(in Euros)
San Raffaele Hospital (OSR)	€	4,415	€	128,188	€	413,935
Richard Slansky		10,043		243,101		116,738
Pierluigi Paracchi		46,678		336,000		175,254
Francesco Galimi		17,036		-		-
Carlo Russo		-		324,055		155,651
Total	€	78,172	€	1,031,345	€	861,578

Research And Development Expenses [Member]

Schedule of third party and general and administrative expenses

The Company’s research and development (R&D) expenses are a combination of third-party expenses and related-party expenses, as detailed below:

	Third Parties		Related Parties		Total
	For the Year Ended December 31, 2025
	Third Parties		Related Parties		Total
(in Euros)
Consultants & other third parties	€	145,071	€	150,811	€	295,882
Materials & supplies		1,456,243		-		1,456,244
Compensation (including share-based)		721,095		191,170		912,264
Travel & entertainment		17,976		-		17,976
Other		16,976		-		16,976
Total	€	2,357,361	€	341,981	€	2,699,342

	Third Parties		Related Parties		Total
	For the Year Ended December 31, 2024
	Third Parties		Related Parties		Total
(In Euros)
Consultants & other third parties	€	262,229	€	753,679	€	1,015,908
Materials & supplies		2,301,038		-		2,301,038
Compensation (including share-based)		744,959		695,764		1,440,723
Travel & entertainment		29,137		-		29,137
Other		26,048		-		26,048
Total	€	3,363,410	€	1,449,443	€	4,812,854

	Third Parties		Related Parties		Total
	For the Year Ended December 31, 2023
	Third Parties		Related Parties		Total
(in Euros)
Consultants & other third parties	€	305,289	€	1,331,166	€	1,636,455
Materials & supplies		3,639,920		-		3,639,920
Compensation (including share-based)		467,557		645,932		1,113,489
Travel & entertainment		44,243		-		44,243
Other		39,965		369		40,334
Total	€	4,496,974	€	1,977,467	€	6,474,441

General And Administrative Expenses [Member]

Schedule of third party and general and administrative expenses

The Company’s general and administrative expenses are also a combination of third-party and related party expenses, as detailed below:

	For the Year Ended December 31, 2025
	Third Parties		Related Parties		Total
(In Euros)
Compensation (including share-based)	€	749,515	€	1,232,384	€	1,981,899
Accounting, legal & other professional		722,836		-		722,836
Communication & IT - related		172,690		-		172,690
Facility & insurance - related		4,556		16,260		20,816
Consultants & others		270,122		36,400		306,522
Others		695,193		4,442		699,635
Total	€	2,614,912	€	1,289,486	€	3,904,398

	For the Year Ended December 31, 2024
	Third Parties		Related Parties		Total
(In Euros)
Compensation (including share-based)	€	1,019,056	€	1,459,302	€	2,478,358
Accounting, legal & other professional		828,592		-		828,592
Communication & IT - related		188,951		-		188,951
Facility & insurance - related		3,348		14,795		18,143
Consultants & others		561,458		-		561,458
Other		874,165		1,789		875,954
Total	€	3,475,570	€	1,475,886	€	4,951,456

	For the Year Ended December 31, 2023
	Third Parties		Related Parties		Total
(In Euros)
Compensation (including share-based)	€	1,218,299	€	1,317,068	€	2,535,367
Accounting, legal & other professional		1,026,534		-		1,026,534
Communication & IT related Facility		166,416				166,416
Facility & insurance related		6,180		15,731		21,911
Consultants & other third parties		610,103		-		610,103
Other		896,018		2,152		898,170
Total	€	3,923,550	€	1,334,951	€	5,258,501

Mandatory convertible bond issuance (Tables)

12 Months Ended

Dec. 31, 2025

Debt Disclosure [Abstract]

Schedule of fair valuation monte carlo model

Parameter		Value / Source
Effective date		March 19, 2025
Maturity		March 19, 2028
Nominal value		$8.165 million (converted from €7.5 million FX as of 3/19/2025)
Risk-free rate		4.00% (U.S. Treasury, 3.0-year term)
Equity volatility (annualized)		83.0% (Historical, 3.0-year horizon)
Stock price on valuation date		$3.82 (Nasdaq CM: GNTA – S&P Capital IQ)
Simulated term		3.0 years
Number of simulations		20,000

Parameter	As of March 19, 2025			As of December 31, 2025
GNTA share price	$	3.82		$	1.49
Stock volatility (3.0-year horizon)		83.0	%		107.0	%
Risk-free rate (3.0 years)		4.0	%		3.5	%
Implied yield (adjusted yield for June 30, 2025)		7.3	%		6.7	%
Expected term		3.0 years			2.2 years

Schedule of corporate scenarios model

Scenario	Probability			Event date	Average bond balance (USD 000s)		Average payoff (USD 000s)		Discount rate			PV factor		PV (USD 000s)
Investment round		2.5	%	3/31/2026	$	8,678	$	9,321		7.3	%		0.9299	$	217
Change of control		5.0	%	12/31/2027	$	9,548	$	9,776		7.3	%		0.8221	$	402
Maturity		90.0	%	3/19/2028	$	9,656	$	10,317		7.3	%		0.8098	$	7,519
Dissolution		2.5	%	9/30/2026	$	8,927	$	1,225		7.3	%		0.8977	$	27
Total Fair Value														$	8,165

Scenario	Probability			Event date	Average bond balance (USD 000s)		Average payoff (USD 000s)		Discount rate			PV factor		PV (USD 000s)
Investment round		2.5	%	6/30/2026	$	9,493	$	9,900		6.7	%		0.9684	$	240
Change of control		5.0	%	12/31/2027	$	10,299	$	10,179		6.7	%		0.8784	$	447
Maturity		90.0	%	3/19/2028	$	10,414	$	10,530		6.7	%		0.8663	$	8,210
Dissolution		2.5	%	12/31/2026	$	9,763	$	1,321		6.7	%		0.9372	$	31
Total Fair Value														$	8,927

Summary Table – Fair value reconciliation (USD ‘000s)

Period		Opening FV				Δ FV (P&L)				Closing FV
December 31, 2025		$	8,165				+$762			$	8,927

Summary Table – Fair Value Reconciliation (Euro ‘000s)

Period		Opening FV				Δ FV (P&L)				Closing FV
December 31, 2025		€	7,500				+€103			€	7,603

Other non-current assets (Tables)

12 Months Ended

Dec. 31, 2025

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Schedule of other non-current assets

Other non-current assets consist of the following:

Schedule of other non-current assets

	2025		2024		2023
	At December 31,
	2025		2024		2023
	(in Euros)
Value Added Tax (VAT)	€	582,785	€	290,150	€	630,342
Research and development tax credit		1,300,000		-		167,000
Other non-current assets		1,158		14,594		207,218
Other non-current assets - related parties		3,350		3,350		3,350
Total other non-current assets	€	1,887,293	€	308,094	€	1,007,910

Nature of business and history

12 Months Ended

Dec. 31, 2025

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Nature of business and history

1. Nature of business and history

Genenta Science S.p.A. (the “Company” or “Genenta”) was founded in Milan, Italy by San Raffaele Hospital (“OSR”), Pierluigi Paracchi, Luigi Naldini, and Bernhard Gentner, and was incorporated in July 2014. The registered office (or headquarters) is located in Milan, Italy. The Company’s reporting currency is Euros (“EUR” or “€”). The Company formed a wholly owned, Delaware incorporated subsidiary, Genenta Science, Inc., intended for future operations in the U.S. (“U.S. Subsidiary”). The U.S. Subsidiary operates in U.S. Dollars (“USD” or “$”).

American Depository Shares (“ADSs”) representing the Company’s ordinary shares have been publicly traded on the NASDAQ Capital Market since December 15, 2021.

Genenta is embarking on a strategic transformation to evolve into a next-generation strategic industrial consolidator focusing on acquiring privately held businesses operating in national-security regulated sectors contemplated by the Italian “Golden Power” legislation; however, we are and have been an early-stage company developing first-in-class cell and gene therapies to address unmet medical needs in solid tumors. The Company has been developing its clinical leading product, Temferon™, to treat glioblastoma multiforme (“GBM”), a solid tumor affecting the brain. The Company is conducting its clinical trials in Italy and may eventually begin a clinical trial in other parts of Europe and the U.S. to study Temferon™. In June 2023, the Company’s Board of Directors selected metastatic Renal Cell Cancer (“mRCC”) as the second solid tumor indication for Temferon. The Company discontinued its mRCC trial in early 2026. The Company engaged DC Advisory at the end of 2025 to assist in the identification of a strategic partner to advance the development of Temferon.

The Company is subject to risks and uncertainties common to clinical-stage companies in the life-science and biotechnology industries, including, but not limited to, risks associated with the development and potential discontinuation of product candidates, the conduct and completion of clinical activities, the receipt of regulatory approvals, competition from other biotechnology and pharmaceutical companies, dependence on key personnel, protection of proprietary technology, compliance with government regulations and the ability to secure additional capital to fund operations.

The Company’s product development efforts will require significant additional resources, including capital, personnel, and infrastructure, as well as compliance and reporting capabilities. The Company may also evaluate changes to its development priorities and operational plans from time to time. Even if development efforts are successful, it is uncertain when, if ever, the Company will realize revenue from product sales or achieve profitability. The Company is embarking on a strategic transformation to evolve into a next-generation strategic industrial consolidator focused on acquiring privately held businesses operating in national-security regulated sectors contemplated by the Italian Golden Power legislation. The “Golden Power” is Italy’s investment screening framework — broadly comparable to CFIUS in the United States, the IEF regime in France, and the United Kingdom’s NSI Act — and covers strategic domains such as biotechnology, biosecurity, defense, cybersecurity, AI-driven intelligence, aerospace, quantum technologies, secure communications, and critical infrastructure. These proposed activities did not affect the Company’s financial statements at December 31, 2025.

Shelf Registration Statement, At-the-Market Sales Agreement, and Registered Direct Offering

In 2023, the Company filed with the Securities and Exchange Commission (the “SEC”) a shelf registration statement on Form F-3 (File No. 333-271901) (the “Shelf Registration Statement”) that was subsequently declared effective in May 2023. It permits the Company to sell from time to time ordinary shares, including ordinary shares represented by ADSs, or rights to subscribe for ordinary shares or ordinary shares represented by ADSs in one or more offerings in amounts, at prices, and on the terms that the Company will determine at the time of offering for aggregate gross sale proceeds of up to $100 million.

In May 2023, the Company entered into a Controlled Equity Offering Sales Agreement with Cantor Fitzgerald & Co., as agent (the “Prior ATM”), for the offer and sale of up to $30.0 million ordinary shares represented by ADSs from time to time in accordance with the terms of the agreement and SEC rules and regulations. This Prior ATM was subsequently mutually terminated in March 2024.

Pursuant to the Company’s Shelf Registration Statement and that certain ATM Sales Agreement dated April 26, 2024, as amended on December 20, 2024 (as so amended, the “Sales Agreement”), with Virtu Americas LLC and Rodman & Renshaw LLC (collectively, the “Sales Agents”), pursuant to which the Company may offer and sell ADSs with an aggregate offering price up to $29,696,999 from time to time through or to the Sales Agents, acting as sales agents or principals, subject to the terms and conditions described in the Sales Agreement and SEC rules and regulations (the “ATM”). For as long as the aggregate market value the Company’s outstanding ordinary shares held by non-affiliates remains below $75.0 million, the Company is subject to the offering limits in General Instruction I.B.5 of Form F-3 and in no event will the Company sell securities in public primary offerings on Form F-3, including through the ATM, with a value exceeding one-third of its outstanding ordinary shares held by non-affiliates in any 12 calendar month period.

As of December 20, 2024, 73,008 ADSs were sold through the Prior ATM for gross proceeds of €271,416 (or $303,001). In March 2025, the Company sold 856,602 ADSs through the ATM for gross proceeds of €3,007,131 (or $3,255,430).

Sales of ADSs under the Sales Agreement may be made by any method that is deemed to be an “at the market offering” as defined in Rule 415(a)(4) under the Securities Act of 1933, as amended (the “Securities Act”). The Sales Agents are not required to sell any specific number or dollar amount of ADSs but will act as our sales agents and use commercially reasonable efforts consistent with their normal trading and sales practices, on mutually agreed terms between the Sales Agents and the Company. There is no arrangement for funds to be received in any escrow, trust, or similar arrangement.

The Sales Agents will receive from the Company a commission of up to 3.0% of the gross proceeds of any ADSs sold through them under the Sales Agreement. In connection with the sale of ADSs on behalf of the Company, each of the Sales Agents will be deemed to be an “underwriter” within the meaning of the Securities Act, and the compensation of the Sales Agents may be deemed to be underwriting commissions or discounts. The Company has also agreed to provide indemnification and contribution to the Sales Agents with respect to certain liabilities, including liabilities under the Securities Act.

In October 2025, the Company entered into a Securities Purchase Agreement with certain institutional investors relating to the offer and sale of 4,285,715 ADSs, at a purchase price of $3.50 per ADS, for gross proceeds of approximately €12,867,805 (or $15,000,000) in a registered direct offering (the “Registered Offering”).

The Company also entered into a Placement Agency Agreement with Maxim Group LLC and Rodman & Renshaw LLC, pursuant to which Maxim Group LLC acted as the lead placement agent and Rodman & Renshaw LLC acted as the co-placement agent for the Registered Offering. Pursuant to the terms and conditions stated in the Placement Agency Agreement, the Company has agreed to pay the Placement Agents a cash fee equal to 6.0% of the aggregate gross proceeds of the Registered Offering. The Company also agreed to pay the Placement Agents an expense allowance of up to $75,000 for legal fees and other out-of-pocket expenses.

Liquidity and risks

The Company has incurred losses since its inception, including a net loss of €6.5 million, €8.9 million, and €11.6 million for the years ended December 31, 2025, 2024 and 2023, respectively. In addition, as of December 31, 2025, the Company had an accumulated deficit of €62.6 million.

The Company has primarily funded these losses through the proceeds from sales of convertible debt and equity. The Company has incurred recurring losses and expects to continue to incur losses for the foreseeable future. In addition, the Company expects that its existing cash, cash equivalents, and marketable securities on hand as of December 31, 2025, of €28.1 million will be sufficient to fund current planned operations and capital expenditure requirements for at least the next twelve months. However, the future viability of the Company is dependent on its ability to raise additional capital to finance its operations, and/or generate positive cash flows from its proposed acquisitions. The Company’s inability to raise capital as and when needed could have a negative impact on its financial condition and ability to continue as a going concern, as well as the ability to pursue its business strategies. There can be no assurance that the current or proposed operating plan will be achieved or that additional funding will be available on terms acceptable to the Company, or at all.

The Company’s historical business model, typical of biotechnology companies developing new therapeutic products, has not reached a balanced income and financial position, and features negative cash flows. This is because, at this stage, costs must be borne in relation to services and personnel, directly connected to research and development activities, and the return for these activities is not certain and, in any case, it is expected in future years. Based on the accounting policies adopted, requiring full recognition of research and development costs in the Statement of Operations and Comprehensive Loss in the year they are incurred, the Company has reported a loss since its inception and expects to continue to incur costs for research and development in the foreseeable future. Although the Company intends to target majority ownership in companies with established operating profitability as part of its strategic transformation, there is no certainty that the Company will become profitable in the future.

The Company may require additional capital to meet its long-term operating requirements. It expects to raise additional capital through, among other things, the sale of equity, debt, or convertible securities through public offerings or private placements, including, but not limited to, sales of ADSs pursuant to the ATM. If adequate funds are not available in the future, the Company may be forced to delay, reorganize, or cancel research and development programs, or to enter into financing, licensing or collaboration agreements with unfavorable conditions or waive rights to certain products which otherwise it would not have waived, resulting in negative effects on the activity and on the economic, and /or financial situation of the Company.

The Company’s ability to raise additional capital may be adversely impacted by the potential worsening of global economic and political conditions and volatility in the credit and financial markets in the U.S. and worldwide. This could be exacerbated by, among other factors, inflation, fluctuating interest rates, tariffs, and geopolitical conflicts, as well as shareholder concerns over the Company’s strategic transformation to evolve into a next-generation industrial consolidator. The Company’s failure to raise capital as and when needed, or on acceptable terms could have a negative impact on the Company’s financial condition, its ability continue as a going concern, and its ability to pursue its current and proposed business strategy, and the Company may have to delay, reduce the scope of, suspend or eliminate one or more of its research-stage programs, clinical trials, or future commercialization efforts.

Marketable securities (Tables)

12 Months Ended

Dec. 31, 2025

Cash and Cash Equivalents [Abstract]

Schedule of marketable securities

Available-for-sale (“AFS”) debt securities are detailed as follows:

Schedule of marketable securities

	Amortized cost		Fair value		Unrealized gain (loss)		Allowance for credit losses
	December 31, 2025
	Amortized cost		Fair value		Unrealized gain (loss)		Allowance for credit losses

Available-for-sale (“AFS”)	€	22,518,281	€	22,621,518	€	103,439	€	-

Total debt securities	€	22,518,281	€	22,621,518	€	103,439	€	-

	Amortized cost		Fair value		Unrealized gain (loss)		Allowance for credit losses
	December 31, 2024
	Amortized cost		Fair value		Unrealized gain (loss)		Allowance for credit losses

Available-for-sale (“AFS”)	€	7,992,891	€	8,078,002	€	96,234	€	-

Total debt securities	€	7,992,891	€	8,078,002	€	96,234	€	-

	Amortized cost		Fair value		Unrealized gain (loss)		Allowance for credit losses
	December 31, 2023
	Amortized cost		Fair value		Unrealized gain (loss)		Allowance for credit losses

Available-for-sale (“AFS”)	€	15,123,831	€	15,084,284	€	214,984	€	-

Total debt securities	€	15,123,831	€	15,084,284	€	214,984	€	-

Commitments and contingencies (Tables)

12 Months Ended

Dec. 31, 2025

Commitments and Contingencies Disclosure [Abstract]

Schedule of company obligations by contractual maturity

The following table summarizes the Company’s obligations by contractual maturity at December 31, 2025:

	Payments by Period
(in Euros)			Less than a						More than
	Total		year		1 to 3 years		4 to 5 years		5 years
OSR office rent	€	16,389	€	16,389	€	-	€	-	€	-
AGC manufacturing	€	17,000	€	17,000	€	-	€	-	€	-
Insurance policies	€	1,166	€	1,166	€	-	€	-	€	-
Total	€	34,555	€	34,555	€	-	€	-	€	-

Schedule of tax loss carryforwards expire (Details) - EUR (€)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Operating Loss Carryforwards [Line Items]
Total	€ 66,858,728	€ 57,167,652	€ 48,679,000
No Expiration Date [Member]
Operating Loss Carryforwards [Line Items]
Total	5,487,085	5,487,085	5,487,085
No expiration date - DL 98/2011 [Member]
Operating Loss Carryforwards [Line Items]
Total	€ 61,371,643	€ 51,680,567	€ 43,191,915

Summary of significant accounting policies (Policies)

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

Basis of presentation

Basis of presentation

The accompanying consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) for consolidated financial information and in accordance with the instructions to Form 20-F and Article 10 of Regulation S-X promulgated by the Securities and Exchange Commission (“SEC”). Any reference in these notes to applicable guidance is meant to refer to the authoritative U.S. GAAP guidance as found in the Accounting Standards Codification (“ASC”) and Accounting Standards Update (“ASU”) of the Financial Accounting Standards Board (“FASB”) unless otherwise stated.

A summary of the significant accounting policies applied in the preparation of these consolidated financial statements is presented below, only for the categories and headings now applicable and that might be applicable in the future based on the Company’s business. These policies have been consistently applied unless otherwise stated.

Principles of consolidation

Principles of consolidation

The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiary. All significant intercompany accounts and transactions have been eliminated in consolidation.

Use of estimates

Use of estimates

The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts in the consolidated financial statements and the disclosures made in the accompanying notes. Estimates and assumptions reflected in these consolidated financial statements include, but are not limited to, the accrual for research and development expenses and related milestone payments, share-based compensation expense, valuation of Research & Development (“R&D”) tax credits, the valuation of equity, and the recoverability of the Company’s net deferred tax assets and related valuation allowance. Estimates are periodically reviewed considering changes in circumstances, facts, and experience. Actual results may differ from these estimates under different assumptions or conditions. Changes in estimates are recorded in the period in which they become known. The areas involving a higher degree of judgment or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements are disclosed below.

Cash and cash equivalents

Cash and cash equivalents

The Company considers all highly liquid investments purchased with original maturities of 90 days or less at acquisition to be cash equivalents, whose amounts may at times exceed insured limits. The Company has not experienced any losses on such accounts and does not believe it is exposed to any significant credit risk. In the Consolidated Cash Flow statements, cash and cash equivalents include: cash on hand, deposits held with banks, and other short-term, highly liquid investments. In the Consolidated Balance Sheets, bank overdrafts, if any, are shown in current liabilities.

Marketable securities

Marketable securities

Investments with an original maturity of more than (3) three months are classified as available-for-sale (“AFS”) marketable securities, with those having a remaining maturity of more than one year presented as non-current assets.

AFS securities are measured at fair value, with unrealized gains and losses recorded in Other Comprehensive Income (Loss) until realized. Purchase premiums are amortized to the earliest call date, and discounts are accreted to maturity, with related amounts recorded in interest income, net. Realized gains and losses are determined using the specific identification method and reported in other income (expense), net.

The Company evaluates AFS securities each reporting period under ASC 326 to identify any credit losses. Any credit loss is recognized in earnings, limited to the difference between fair value and amortized cost. Accrued interest receivable is reported within prepaids and other current assets and is excluded from impairment testing. Write-offs of accrued interest are recorded through the reversal of interest income and/or credit loss expense. To date, no credit losses or write-offs have been recognized. Accrued interest receivable related to AFS debt securities is presented within prepaids and other current assets and is excluded from both fair value and amortized cost when assessing impairment. The Company writes off accrued interest only when it is deemed uncollectible, recording such write-offs through reversal of interest income, credit loss expense, or both. To date, no write-offs have been necessary.

Mandatory convertible bond

Mandatory convertible bond

The Company has issued a mandatory convertible bond (“MCB”), which does not meet the “fixed-for-fixed” equity classification test under ASC 480, as the number of shares to be delivered is variable while the monetary value of the obligation is predetermined by reference to the nominal amount and interest. Accordingly, under ASC 480-10-25-14, the MCB is classified as a liability and accounted for at fair value through profit or loss.

The MCB contains embedded features, including conversion rights, ownership caps, and conversion price ceilings, which represent embedded derivatives requiring fair value measurement in accordance with ASC 815. However, the Company has elected to value the instrument in its entirety, including the embedded derivatives under ASC 825 - the Fair Value Option. As a result, the MCB is measured at fair value, with changes in fair value recognized in the Consolidated Statement of Operations and Comprehensive Loss within “Unrealized fair value gain/loss on MCB” in the period in which they arise.

Consistent with ASC 825-10-25-3, the election of the fair value option requires that issuance costs, transaction fees, and any other directly attributable costs, including legal and due diligence expenses, be expensed immediately as incurred.

Net loss and comprehensive income (loss)

Net loss and comprehensive income (loss)

Comprehensive loss is defined as the change in equity during a period from transactions and other events and circumstances from non-owner sources. ASC 220 Comprehensive Income requires that an entity record all components of comprehensive (loss) income, net of their related tax effects, in its financial statements in the period in which they are recognized.

For the year ended December 31, 2025, the net loss was equal to €6.5 million, other comprehensive income was €77,565, and total comprehensive loss was equal to €6.5 million.

For the year ended December 31, 2024, the net loss was approximately €8.9 million, with other comprehensive loss being €142,196, and total comprehensive loss was approximately €9.1 million.

For the year ended December 31, 2023, net loss was €11.6 million with other comprehensive income being €199,131 and total comprehensive loss was €11.4 million.

Net loss per share

Net loss per share

Net loss per share (“EPS”) is computed in accordance with U.S. GAAP. Basic EPS is computed by dividing net loss by the weighted average number of ordinary shares outstanding during the period. Diluted EPS reflects potential dilution and is computed by dividing net loss by the weighted average number of ordinary shares outstanding during the period, increased by the number of additional ordinary shares that would have been outstanding if all potential ordinary shares had been issued and were dilutive.

At December 31, 2025, the Company had 23,432,183 ordinary shares issued and outstanding, with 2.3 million ordinary shares reserved for the Company’s Equity Incentive Plan 2021–2035.

At December 31, 2025, the Company had 1.9 million outstanding options and 23,502 ordinary share equivalents, in the form of underwriters’ ordinary share warrants.

Diluted EPS was not relevant at December 31, 2025, 2024, or 2023, as the effect of ordinary share equivalents, in the form of 1.9 million stock options, and 23,502 underwriters’ ordinary share warrants, would have been anti-dilutive. (See Note 14. Shareholders’ equity and Note 15. Share-based compensation.)

Foreign currency translation

Foreign currency translation

The reporting and functional currency of the Company is Euros. All amounts are presented in Euros unless otherwise stated. All amounts disclosed in the consolidated financial statements and notes have been rounded to the nearest Euro unless otherwise stated. Foreign currency transactions, if any, are translated into Euros using the exchange rates prevailing at the date(s) of the transaction(s) or valuation where items are re-measured. Foreign exchange gains and losses resulting from the settlement of such transactions and the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognized in the Consolidated Statements of Operations and Comprehensive Loss. For financial reporting purposes, the assets and liabilities of the U.S. Subsidiary are translated into EUR using exchange rates in effect at the balance sheet date. The net income/(loss) of the U.S. Subsidiary is translated into EUR using average exchange rates in effect during the reporting period. The resulting currency translation impact is recorded in Shareholders’ equity as a cumulative translation adjustment.

For the year ended 2025, the currency translation impact was approximately €70,400.

For the year ended 2024, the currency translation impact was approximately €23,400.

For the year ended 2023, the currency translation impact was approximately €15,800.

Any change in the net foreign exchange rate effect is due to the fluctuation in the USD exchange rate with the Euro.

Emerging growth company status

Emerging growth company status

The Company is an “emerging growth company,” as defined in the U.S. Jumpstart Our Business Startups Act, or U.S. JOBS Act, and may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies. The Company may take advantage of these exemptions until the Company is no longer an “emerging growth company.” Section 107 of the U.S. JOBS Act provides that an “emerging growth company” can take advantage of the extended transition period afforded by the U.S. JOBS Act for the implementation of new or revised accounting standards. The Company has elected to use the extended transition period for complying with new or revised accounting standards, and because of this election, its consolidated financial statements may not be comparable to companies that comply with public company effective dates. The Company may take advantage of these exemptions up until the last day of the fiscal year following the fifth anniversary of its initial public offering (“IPO”) or such earlier time that it is no longer an “emerging growth company.”

Segment information

Segment information

Operating segments are identified as components of an enterprise for which separate discrete financial information is available for evaluation by the chief operating decision-maker (“CODM”) in making decisions regarding resource allocation and assessing performance. The Company and its chief operating decision-maker view the Company’s current operations and the management of its biotech business in one (1) operating segment.

Tax credit on investments in research and development

Tax credit on investments in research and development

In line with the legislation in force at December 31, 2025, 2024, and 2023, and for the fiscal year 2026, companies in Italy that invest in eligible research and development activities, regardless of the legal form and economic sector in which they operate, can benefit from a tax credit which can be used to reduce most taxes payable, including income tax or regional tax on productive activities, as well as social security contributions and payroll withholding taxes.

Starting with the fiscal year 2023 (“FY 2023”), for eligible R&D activities, the tax credit rate was equal to 10% of the eligible costs incurred, with a maximum annual amount of €5.0 million. In addition, the law extended the measure up to the tax period ending December 31, 2031.

The eligible activities consist of fundamental research, industrial research, and experimental development as defined in letters m), q), and j) of point 15, par. 1.3 of the Communication no. 198/2014 of the European Commission. To determine the cost basis of the benefit, the following expenses are eligible:

	●	Personnel costs;

	●	Depreciation charges, costs of the financial or simple lease, and other expenses related to movable tangible assets and software used in research and development projects;

	●	Expenses for extra-euro research contracts concerning the direct execution of eligible research and development activities by the provider;

	●	Expenses for consulting services and equivalent services related to eligible research and development activities; and,

	●	Expenses for materials, supplies, and other similar products used in research and development projects.

The receivable is recognized when there is reasonable assurance that: (1) the recipient will comply with the relevant conditions; and (2) the grant will be received. The Company has elected to present research and development expenditure net of related tax credit benefit on the Consolidated Statements of Operations and Comprehensive Loss.

While these tax credits can be carried forward indefinitely, the Company recognized an amount which reflects management’s best estimate of the amount that is reasonably assured to be realized or utilized in the foreseeable future based on historical benefits realized, adjusted for expected changes, as applicable. The tax credits are recorded as an offset to research and development expenses in the Consolidated Statements of Operations and Comprehensive Loss.

Share-based compensation

Share-based compensation

To reward the efforts of employees, officers, directors, and certain consultants, and to promote the Company’s growth and development, the Board may approve, upon occasion, various share-based awards based on the Company’s stock option plan (the “Equity Incentive Plan 2021–2035” or the “Plan”, originally approved on May 20, 2021 and subsequently modified to extend the final deadline for the issuance of the common shares until December 31, 2035). The Plan was amended to ensure that all stock options granted during its term are exercisable for a period of 10 years from their respective grant dates. (Refer to Note 15. Share-Based Compensation.)

Currently, the Company has authorized options on 2,343,218 common shares (i.e., 10% of the number of shares outstanding, which was 23,432,183 common shares outstanding at December 31, 2025); however, as provided by the Plan, the Company may increase the authorized shares under the Plan up to a maximum of 2,700,000 common shares without further shareholder approval. Therefore, as the Company raises additional capital, and the total number of outstanding shares increases, the Board has the authority to issue additional options up to 2,700,000 common shares limit, without the need to obtain further authorization from shareholders, unless the number of outstanding common shares (aka ordinary shares) exceeds 27,000,000.

The Company measures its stock option awards granted to employees, officers, directors, and consultants under the Plan based on their fair value on the date of the grant and recognizes compensation expense for those awards over the requisite service period, which is normally the vesting period of the respective award. Forfeitures are accounted for as they occur. The measurement date for option awards is the date of the grant. The Company classifies stock-based compensation expense in its Consolidated Statement of Operations and Comprehensive Loss in the same manner in which the award recipient’s payroll costs are classified or in which the award recipient’s service payments are classified.

The Company chose the Black-Scholes-Merton model because it is considered easier to apply, and it is a defined equation and incorporates only one set of inputs. As a result, it is the model most commonly in use.

Representative warrants

Representative warrants

Upon the closing of the Company’s IPO, the Company issued 23,502 warrants to the underwriters of the offering (“Warrants”). The Warrants are exercisable at a per share exercise price equal to $14.375. The Warrants are exercisable at any time and from time to time, in whole or in part, until December 13, 2026.

The Warrants provide for adjustment in the number and price of the Warrants and the ADSs underlying such Warrants in the event of recapitalization, merger, stock split, or other structural transactions, or a future financing undertaken by the Company. The Warrants were evaluated under applicable guidance and accordingly classified as equity in the consolidated financial statements.

Non-current assets right-of-use

Non-current assets right-of-use

Upon commencement of a contract containing a lease, the Company classifies leases other than short-term leases as either an operating lease or a finance lease according to the criteria prescribed by ASC 842. The Company recognizes both lease liabilities and right-of-use assets (“ROU”) on the balance sheet for all leases, except for short-term leases (those with a lease term of 12 months or less). Lease liabilities are initially measured at the present value of the future lease payments over the lease term, discounted at the rate implicit in the lease or, if that rate is not readily determinable, the Company’s incremental borrowing rate. The ROU assets represent the lessee’s right to use the underlying asset for the lease term and are initially measured at the same amount as the corresponding lease liability. For finance leases, the Company recognizes interest expense on the lease liability and amortization expense on the ROU asset. For operating leases, lease expense is recognized on a straight-line basis over the lease term.

Fixed assets

Fixed assets

Fixed assets are stated at cost, including any accessories and direct costs that are necessary to make the assets fit for use, and adjusted by the corresponding accumulated depreciation. Depreciation is systematically recorded in the consolidated financial statements, taking into consideration the use, purpose, and financial-technical duration of the assets, based on their estimated useful economic lives. Leasehold improvements depreciation is recorded based on the shorter of the life of the leasehold improvement or the remaining term of the lease.

Ordinary maintenance costs are expensed to the Consolidated Statements of Operations and Comprehensive Loss in the year in which they are incurred. Extraordinary maintenance costs, the purpose of which is to extend the useful economic life of the asset, to technologically upgrade it and/or to increase its productivity or safety for the economic productivity of the Company, are attributed to the asset to which they refer and depreciated on the basis of its estimated useful economic life. Amortization of leasehold improvements is computed using the straight-line method based on the terms of the applicable lease or estimated useful life of the improvements, whichever is shorter.

Impairment of long-lived assets

Impairment of long-lived assets

In accordance with ASC Topic 360-10-20, “Property, Plant and Equipment,” the Company performs an impairment test whenever events or circumstances indicate that the carrying value of long-lived assets with finite lives may be impaired. Impairment is measured by comparing the carrying value of the long-lived assets to the estimated undiscounted pre-tax cash flows expected to result from the use of such assets and their ultimate disposition. In circumstances where impairment is determined to exist, the Company will write down the asset to its fair value based on the present value of estimated cash flows. To date, no impairments have been identified for the years ended December 31, 2025, 2024 and 2023.

Deferred offering costs

Deferred offering costs

Deferred offering costs, which primarily consist of direct, incremental legal and accounting fees relating to fundraising activities (e.g., a registered direct offering or other fundraising activities), are capitalized within prepaid expenses and other current assets before the offering, and netted or offset with the offering proceeds upon closing of the offering.

For the year ended December 31, 2025, the Company incurred offering-related costs of approximately €1.1 million. Of this amount, approximately €12,918 related to ATM offering costs incurred in connection with the sale of ADSs pursuant to the Sales Agreement and were fully expensed as general and administrative costs in the Consolidated Statement of Operations and Comprehensive Loss. The remaining €1,057,408 related to offering costs incurred in connection with the registered direct offering and were offset against additional paid-in capital.

For the year ended December 31, 2024, the Company incurred approximately €0.2 million of costs in connection with its sales of ADSs pursuant to the Sales Agreement that were fully expensed in the Consolidated Statement of Operations and Comprehensive Loss and approximately €0.2 million of deferred due diligence costs and other preliminary activities connected to the issuance of the mandatory convertible bond which was completed in February 2025.

For the year ended December 31, 2023, the Company incurred approximately €0.3 million of ATM Offering costs that were fully expensed in the Consolidated Statement of Operations and Comprehensive Loss.

Recently issued accounting pronouncements

Recently issued accounting pronouncements

In November 2023, FASB issued ASU 2023-07, which amends ASC 280 to improve the information that a public entity discloses about its reportable segments and to address investor requests for more information about reportable segment expenses by requiring incremental disclosures for segment reporting. The effective date for ASU 2023-07 is for fiscal years beginning after December 15, 2023, and interim periods with fiscal years beginning after December 15, 2024. The amendment requires companies to disclose more information about their reportable segments, including: (1) significant segment expenses, (2) ‘other’ segment items, (3) the title and position of the chief operating decision maker (“CODM”), (4) how the CODM uses the reported measure(s) of segment profit or loss and (5) annual disclosures about a reportable segment’s profit or loss and assets. The Company believes that this ASU does not have a material impact on its consolidated financial statements and related disclosures.

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which modifies the rules on income tax disclosures to require disaggregated information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. The standard is intended to benefit investors by providing more detailed income tax disclosures that would be useful in making capital allocation decisions. The guidance is effective for annual periods beginning after December 15, 2024, with early adoption permitted. ASU 2023-09 should be applied on a prospective basis, but retrospective application is permitted. The Company believes that this ASU does not have a material impact on its consolidated financial statements and related disclosures.

In March 2024, FASB issued ASU 2024-01, Scope Application of Profits Interest and Similar Awards, which clarifies how an entity determines whether a profits interest or similar award (hereafter a “profits interest award”) is (1) within the scope of Accounting Standards Codification (ASC) 718, Compensation - Stock Compensation, or (2) not a share-based payment arrangement and therefore within the scope of other guidance. For public business entities, ASU 2024-01 is effective for annual periods beginning after December 15, 2024, and interim periods within those annual periods. For all other entities, the amendments are effective for annual periods beginning after December 15, 2025, and interim periods within those annual periods. The Company believes that this ASU does not have a material impact on its consolidated financial statements and related disclosures.

In November 2024, FASB issued ASU 2024-04, Debt – Debt with conversion and other options (subtopic 470-20): Induced conversions of convertible debt instruments which provides guidance on accounting for induced conversions of convertible debt instruments. For public business entities, ASU 2024-04 is effective for annual reporting periods beginning after December 15, 2025, and interim reporting periods within those annual periods. The Company currently does not expect this standard to have a material impact on its financial statements, as its outstanding convertible instruments are mandatory in nature and not subject to induced conversions. The Company will continue to monitor future developments for applicability.

Schedule of outstanding stock options (Details) - EUR (€)	6 Months Ended	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
Number of options outstanding, Beginning		970,308	586,923	540,523
Weighted average exercise price outstanding, Beginning		€ 3.65	€ 4.84	€ 4.99
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term		8 years 9 months 3 days	8 years 9 months	6 years 6 months 10 days	7 years 3 months 18 days
Aggregate intrinsic value outstanding, Beginning		€ 706,366	€ 67,596	€ 272,480
Number of options, Granted		1,067,617	587,650	46,400
Weighted average exercise price, Granted		€ 2.32	€ 2.87	€ 5.30
Weighted average remaining contractual term (Years), Granted		9 years 8 months 23 days	9 years 6 months	9 years 2 months 1 day
Aggregate intrinsic value, Granted
Number of options, Vested and exercised
Weighted average exercise price, Vested and exercised
Aggregate intrinsic value, Vested and exercised
Number of options, Cancelled or forfeited	(56,482)	(147,196)	(204,265)
Weighted average exercise price, Cancelled or forfeited		€ 3.21	€ 5.94
Aggregate intrinsic value, Cancelled or forfeited
Number of options outstanding, Ending	970,308	1,890,729	970,308	586,923	540,523
Weighted average exercise price outstanding, Ending	€ 3.65	€ 2.78	€ 3.65	€ 4.84	€ 4.99
Aggregate intrinsic value outstanding,Ending	€ 706,366	€ 4,643	€ 706,366	€ 67,596	€ 272,480
Number of options,Exercisable	514,210	845,607	514,210	382,785
Weighted average exercise price, Exercisable	€ 4.13	€ 3.44	€ 4.13	€ 5.11
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term		7 years 10 months 2 days	8 years 2 months 23 days	5 years 5 months 8 days
Aggregate intrinsic value, Exercisable	€ 199,667	€ 57	€ 199,667	€ 33,796
Number of options outstanding, Expected to vest	456,098	1,045,122	456,098	204,138
Weighted average exercise price outstanding, Expected to vest	€ 3.10	€ 2.24	€ 3.10	€ 4.34
Weighted average remaining contractual term (years) Outstanding expected to vest		9 years 6 months	9 years 3 months 29 days	8 years 6 months 29 days
Aggregate intrinsic value outstanding, Expected to vest	€ 506,699	€ 4,585	€ 506,699	€ 33,800

Schedule of third party and related party expenses (Details) - EUR (€)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Related Party Transaction [Line Items]
Total	€ 2,699,342	€ 4,812,854	€ 6,474,441
Consultants and Other Third Parties [Member]
Related Party Transaction [Line Items]
Total	295,882	1,015,908	1,636,455
Materials & Supplies [Member]
Related Party Transaction [Line Items]
Total	1,456,244	2,301,038	3,639,920
Compensation [Member]
Related Party Transaction [Line Items]
Total	912,264	1,440,723	1,113,489
Travel & Entertainment [Member]
Related Party Transaction [Line Items]
Total	17,976	29,137	44,243
Other [Member]
Related Party Transaction [Line Items]
Total	16,976	26,048	40,334
Third Parties [Member]
Related Party Transaction [Line Items]
Total	2,357,361	3,363,410	4,496,974
Third Parties [Member] \| Consultants and Other Third Parties [Member]
Related Party Transaction [Line Items]
Total	145,071	262,229	305,289
Third Parties [Member] \| Materials & Supplies [Member]
Related Party Transaction [Line Items]
Total	1,456,243	2,301,038	3,639,920
Third Parties [Member] \| Compensation [Member]
Related Party Transaction [Line Items]
Total	721,095	744,959	467,557
Third Parties [Member] \| Travel & Entertainment [Member]
Related Party Transaction [Line Items]
Total	17,976	29,137	44,243
Third Parties [Member] \| Other [Member]
Related Party Transaction [Line Items]
Total	16,976	26,048	39,965
Related Parties [Member]
Related Party Transaction [Line Items]
Total	341,981	1,449,443	1,977,467
Related Parties [Member] \| Consultants and Other Third Parties [Member]
Related Party Transaction [Line Items]
Total	150,811	753,679	1,331,166
Related Parties [Member] \| Materials & Supplies [Member]
Related Party Transaction [Line Items]
Total
Related Parties [Member] \| Compensation [Member]
Related Party Transaction [Line Items]
Total	191,170	695,764	645,932
Related Parties [Member] \| Travel & Entertainment [Member]
Related Party Transaction [Line Items]
Total
Related Parties [Member] \| Other [Member]
Related Party Transaction [Line Items]
Total			€ 369

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-3

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(k)(2))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(k)(1))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481990/310-10-45-13

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c)(2)(i))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c)(2)(ii))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

+ Details

Share-based compensation

12 Months Ended

Dec. 31, 2025

Share-Based Payment Arrangement [Abstract]

Share-based compensation

15. Share-based compensation

In March 2023, the Board, as administrator of the Plan, awarded NSOs on 46,400 shares to the Company’s directors. The NSOs vested monthly over a one (1) year period with a 10-year term. All NSOs were priced based on a 30-day volume weighted average formula, adjusted by Black-Scholes, which was determined to be $5.62 per share.

At December 31, 2023, there were 586,923 granted stock options and 1,234,772 stock options remaining available for grant.

In July 2024, the Company’s board of directors, as administrator of the Plan, awarded NSOs on 587,650 shares to certain of the Company’s officers and employees. The NSOs vested monthly over three years with a 10-year term, expiring on July 1, 2034. A cliff vesting period is provided for those employees with less than one (1) year of service at the time of grant, until the first anniversary of employment is completed. The exercise price of the NSOs is $3.083 per share, corresponding to the market price at the date of grant. In addition, each new Board member received equity compensation in the form of an initial stock option equity grant of $50,000 (based on the Black Scholes model) that vested immediately.

In the second half of 2024, two employees and a consultant left the Company. As per the applicable rules, the options already granted to the aforementioned employees and consultant but not yet vested as of the termination date of their respective employment or consultancy contracts have been returned to the stock option pool for a total of 56,482. Combined with those already returned to the pool in April 2024, a total of 204,265 options were returned to the pool in 2024.

At December 31, 2024, there were 970,308 granted stock options and 858,678 stock options remaining available for grant.

In June 2025, the Board, as the administrator of the Equity Incentive Plan 2021–2035, awarded NSOs on 495,507 shares to the Company’s directors, officers, and employees. For the Chairman and CEO, the NSOs vest monthly over three (3) years and have a 10-year term. For the other two directors of the Company, the NSOs vest monthly over one (1) year, also with a 10-year term. The NSOs granted to officers and employees also have a 10-year term and vest monthly over three (3) years, except for employees with less than one (1) year of service, whose options include a one-year cliff vesting from the date of hire, followed by monthly vesting thereafter.

In June 2025, the CFO was awarded 23,007 NSOs instead of a portion of his 2023 and 2024 performance cash bonus. These options vested immediately and have a 10-year term.

All options were granted with an exercise price of $4.36 per share, reflecting the stock price on the date of grant.

In December 2025, the Board, acting as the administrator of the Equity Incentive Plan 2021-2035, approved the grant, with vesting beginning on November 1, 2025, of 27,110 NSOs to Dr. Francesco Galimi, a member of the Company’s Board of Directors and its acting Chief Medical Officer and Head of Development, as part of his compensation package. The options vest monthly over three months and have a 10-year term, expiring on November 1, 2035.

All options were granted with an exercise price of $2.57 per share, reflecting the stock price on the date of grant.

In December 2025, the Company’s Board, acting as administrator of the Plan, granted NSOs on 545,000 shares to certain directors, officers, employees, and consultants of the Company. The NSOs vest monthly over three years, except for those granted to one director, which vest monthly over a one (1) year period. All options have a ten-year term and expire on December 18, 2035.

All options were granted with an exercise price of $1.48 per share, reflecting the stock price on the date of grant.

In the second half of 2025, three employees including the Company’s Chief Medical Officer and Head of Development left the Company. In line with and according to the applicable plan provisions, the options previously granted to these employees that were unvested as of the respective employment termination dates were forfeited and returned to the stock option pool. Therefore, 68,671 options granted in July 2024 and 78,525 options granted in June 2025, totaling options on 147,196 shares, were returned to the pool as of December 31, 2025. When combined with options forfeited or expired and returned to the pool, a cumulative total of 351,461 options have been returned to the Company’s stock option pool.

At December 31, 2025, there were 1.9 million granted stock options and 452,490 stock options remaining available for grant.

Schedule of outstanding stock options

	Number of Options			Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (Years)		Aggregate Intrinsic Value

Outstanding as of January 1, 2023		540,523		€	4.99		7.30		272,480
Granted		46,400			5.30		9.17		-
Vested and exercised		-			-		-		-
Cancelled or forfeited		-			-		-		-
Outstanding as of December 31, 2023		586,923		€	4.84		6.53	€	67,596
Exercisable as of December 31, 2023		382,785		€	5.11		5.44	€	33,796
Outstanding, expected to vest as of December 31, 2023		204,138		€	4.34		8.58	€	33,800

Outstanding as of January 1, 2024		586,923		€	4.84		6.53	€	67,596
Granted		587,650			2.87		9.50		-
Vested and exercised		-			-		-		-
Cancelled or forfeited		(204,265	)		5.94		-		-
Outstanding as of December 31, 2024		970,308		€	3.65		8.75	€	706,366
Exercisable as of December 31, 2024		514,210		€	4.13		8.23	€	199,667
Outstanding, expected to vest as of December 31, 2024		456,098		€	3.10		9.33	€	506,699

Outstanding as of January 1, 2025		970,308		€	3.65		8.75	€	706,366
Granted		1,067,617			2.32		9.73		-
Vested and exercised		-			-		-		-
Cancelled or forfeited		(147,196	)		3.21		-		-
Outstanding as of December 31, 2025		1,890,729		€	2.78		8.76	€	4,643
Exercisable as of December 31, 2025		845,607		€	3.44		7.84	€	57
Outstanding, expected to vest as of December 31, 2025		1,045,122		€	2.24		9.50	€	4,585

The Company calculates the fair value of stock option awards granted to employees and non-employees using the Black-Scholes option-pricing method. The Company chose this method because it is considered easier to apply, and it is a defined equation that incorporates only one set of inputs. As a result, it is the model most commonly in use.

If the Company determined that other methods were more reasonable, or other methods for calculating these assumptions were prescribed by regulators, the fair value calculated for the Company’s stock options could change significantly. Higher volatility and longer expected lives would result in an increase in share-based compensation expense to non-employees determined at the date of grant. Share-based compensation expense to non-employees affects the Company’s general and administrative expenses and research and development expenses, depending on the non-employee’s function.

The Company calculated the stock-based compensation expense for the granted options using the Black-Scholes method, applying the following inputs for each stock grant:

	●	The option’s exercise price.
	●	The option’s expected term.
	●	The underlying share’s current price.
	●	The underlying share’s expected price volatility during the option’s expected (or in certain cases, contractual) term, or in cases where the calculated value is used, the historical volatility of an appropriate industry sector index.
	●	The underlying shares’ expected dividends during the option’s expected (or in certain cases, contractual) term, except in cases such as when dividend protection is provided; and
	●	The risk-free interest rate during the option’s expected (or in certain cases, contractual) term.

The Company’s share-based compensation expense for the years ended December 31, 2025, 2024, and 2023 is represented by the following table:

	2025		2024		2023
	Year ended December 31
	2025		2024		2023
(in Euros)
Research & development expense	€	218,664	€	116,532	€	73,392
Research & development expense - related party		108,455		39,800		-
General & administrative expense		242,903		436,877		505,828
General & administrative expense - related party		367,719		254,045		160,664
Total	€	937,742	€	847,254		739,884
Unrecognized expense	€	2,271,990	€	1,404,415	€	907,683

For the years ended December 31, 2025, 2024 and 2023 the Company recorded €937,742, €847,255 and €739,884 respectively, as the fair value of the stock options granted.

The amount of unrecognized expense at December 31, 2025, 2024 and 2023 was €2,271,990, €1,404,415 and €907,683 respectively.

The weighted average fair value of the options granted during the period ended December 31, 2025, 2024 and 2023 was €2.32, €2.87 and €5.30 per share, respectively.

The amount of stock option expenses recognized in the Consolidated Statements of Operations and Comprehensive Loss, totaling €937,742, differs from the €1,009,738 reported in the Consolidated Statements of Changes in Shareholders’ Equity. The difference of €71,996 is explained by the partial offset of provisions previously accrued in the Consolidated Balance Sheets for 2023 and 2024 performance bonuses.

Accumulated other comprehensive income (Tables)

12 Months Ended

Dec. 31, 2025

Accumulated Other Comprehensive Income

Schedule of Accumulated Other Comprehensive Income

Accumulated Other Comprehensive Income relates to marketable securities fair value measurement reserve and cumulative translation adjustment reserve as reported in the following table.

	Unrealized gains and losses on available-for-sale debt securities			Foreign Currency Translation Adjustments			Total
	Changes in Accumulated Other Comprehensive Income
	For the year ended December 31, 2025
	Unrealized gains and losses on available-for-sale debt securities			Foreign currency translation adjustments			Total

Beginning Balance	€	96,234		€	(7,288	)	€	88,946
Adjustment for net (gain) loss on marketable securities		(96,234	)		-			(96,234	)
Change in fair value of marketable securities		103,439			-			103,439
Cumulative translation adjustment		-			70,360			70,360
Total	€	103,439		€	63,072		€	166,511

Schedule of Accumulated Other Comprehensive Income (Details)	12 Months Ended
	Dec. 31, 2025 EUR (€)
AccumulatedOtherComprehensiveIncomeLineItem [Line Items]
Beginning Balance	€ 88,946
Adjustment for net (gain) loss on marketable securities	(96,234)
Change in fair value of marketable securities	103,439
Cumulative translation adjustment	70,360
Total	166,511
Accumulated Net Unrealized Gain Loss [Member]
AccumulatedOtherComprehensiveIncomeLineItem [Line Items]
Beginning Balance	96,234
Adjustment for net (gain) loss on marketable securities	(96,234)
Change in fair value of marketable securities	103,439
Cumulative translation adjustment
Total	103,439
Accumulated Translation Adjustments [Member]
AccumulatedOtherComprehensiveIncomeLineItem [Line Items]
Beginning Balance	(7,288)
Adjustment for net (gain) loss on marketable securities
Change in fair value of marketable securities
Cumulative translation adjustment	70,360
Total	€ 63,072

- Definition

Amount, after tax, of accumulated increase (decrease) in equity from transaction and other event and circumstance from nonowner source.

+ References + Details

Schedule of fair value of assets classification (Details) - EUR (€)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Cash and cash equivalents	€ 5,527,672	€ 4,581,749	€ 3,691,420
Marketable securities	22,621,518	8,078,002	15,084,284
Total financial assets	28,149,190	12,659,751	18,775,704
Fair Value, Inputs, Level 1 [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Cash and cash equivalents	5,527,672	4,581,749	3,691,420
Marketable securities	22,621,518	8,078,002	15,084,284
Total financial assets	28,149,190	12,659,751	18,775,704
Fair Value, Inputs, Level 2 [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Cash and cash equivalents
Marketable securities
Total financial assets
Fair Value, Inputs, Level 3 [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Cash and cash equivalents
Marketable securities
Total financial assets

Fair value measurements

12 Months Ended

Dec. 31, 2025

Fair Value Disclosures [Abstract]

Fair value measurements

8. Fair value measurements

The Company measures certain assets and liabilities at fair value in accordance with ASC 820. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction in the principal or most advantageous market at the measurement date. Valuation techniques are designed to maximize the use of observable inputs and minimize unobservable inputs.

Financial assets and liabilities carried at fair value are to be classified and disclosed in one of the following three levels of the fair value hierarchy, of which the first two are considered observable, and the last is considered unobservable:

	●	Level 1 - Quoted prices in active markets for identical assets or liabilities.
	●	Level 2 - Observable inputs (other than Level 1 quoted prices), such as quoted prices in active markets for similar assets or liabilities, quoted prices in markets that are not active for identical or similar assets or liabilities, or other inputs that are observable or can be corroborated by observable market data.
	●	Level 3 - Unobservable inputs that are supported by little or no market activity that are significant to determining the fair value of the assets or liabilities, including pricing models, discounted cash flow methodologies, and similar techniques.

To the extent that the valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. Accordingly, the degree of judgment exercised by the Company in determining fair value is greatest for instruments categorized in Level 3. A financial instrument’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement.

The fair value of assets classification is represented as follows:

	Total		Level 1		Level 2		Level 3
	December 31, 2025
	Total		Level 1		Level 2		Level 3
Cash and cash equivalents	€	5,527,672	€	5,527,672	€	-	€	-
Marketable securities	€	22,621,518	€	22,621,518	€	-	€	-
Total financial assets	€	28,149,190	€	28,149,190	€	-	€	-

	Total		Level 1		Level 2		Level 3
	December 31, 2024
	Total		Level 1		Level 2		Level 3
Cash and cash equivalents	€	4,581,749	€	4,581,749	€	-	€	-
Marketable securities	€	8,078,002	€	8,078,002	€	-	€	-
Total financial assets	€	12,659,751	€	12,659,751	€	-	€	-

	Total		Level 1		Level 2		Level 3
	December 31, 2023
	Total		Level 1		Level 2		Level 3
Cash and cash equivalents	€	3,691,420	€	3,691,420	€	-	€	-
Marketable securities	€	15,084,284	€	15,084,284	€	-	€	-
Total financial assets	€	18,775,704	€	18,775,704	€	-	€	-

The fair value of liabilities classification is represented as follows:

	December 31, 2025
	Total		Level 1		Level 2		Level 3
Mandatory convertible bond	€	7,603,000		-		-	€	7,603,000
Mandatory convertible bond	€	7,603,000	€	-	€	-	€	7,603,000

The instrument is classified as a Level 3 fair value liability under ASC 820, based on the use of significant unobservable inputs in its valuation (See Note 13. Mandatory convertible bond issuance for more details).

No transfers between level of fair value hierarchy occurred during the period.

The Company had no assets or liabilities classified as Level 3 fair value as of December 31, 2024 and 2023.

The carrying values of the Company’s R&D tax credits, VAT credits, accounts payable, accrued expenses, and other current liabilities were evaluated and determined to approximate their fair values due to the short-term nature of these assets and liabilities.

Schedule of effective income tax rate reconciliation (Details) - EUR (€)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Income taxes at Italy statutory rate	€ (2,325,858)	€ (2,037,277)	€ (2,794,909)
Permanent differences	126,200	(39,935)	309,512
Other	8,743	71,627	(171,032)
Federal income tax for Genenta Science, Inc.	108,004	(62,825)	(89,910)
Change in valuation allowance	2,082,911	2,068,410	2,746,339
Total provision expense for income taxes

- Definition

Amount 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/exampleRef
-Topic 220
-SubTopic 40
-Name Accounting Standards Codification
-Section 55
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476153/220-40-55-4

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 220
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-Name Accounting Standards Codification
-Section 55
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-URI https://asc.fasb.org/1943274/2147476153/220-40-55-21

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 220
-SubTopic 40
-Name Accounting Standards Codification
-Section 55
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476153/220-40-55-14

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 270
-SubTopic 10
-Name Accounting Standards Codification
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-Paragraph 1
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482964/270-10-50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
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-Subparagraph (ee)
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 8: http://www.xbrl.org/2003/role/exampleRef
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-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147483443/250-10-50-9

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Mandatory convertible bond issuance (Details Narrative) € / shares in Units, $ / shares in Units, $ in Thousands							9 Months Ended		12 Months Ended
	Dec. 31, 2025 USD ($)	Dec. 31, 2025 EUR (€) € / shares	Jun. 04, 2025	Mar. 19, 2025 USD ($) $ / shares	Mar. 19, 2025 EUR (€)	Mar. 12, 2025 EUR (€)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 EUR (€) € / shares	Dec. 31, 2025 EUR (€) € / shares	Mar. 19, 2025 EUR (€) € / shares
Debt Instrument [Line Items]
Probability			6.00%	4.00%	4.00%
Financial expenses \| €									€ 400,000
Debt instrument fair value \| €		€ 7,603,000						€ 7,603,000	€ 7,603,000	€ 7,500,000
PV	$ 8,927	€ 7,603,000		$ 8,165	€ 7,500,000
Expected recovery rate for cash proceeds									15.00%
Cash recovery	$ 1,320
Profit loss in PV							$ 762	€ 103,000
Investment round [Member]
Debt Instrument [Line Items]
Event date	Jun. 30, 2026	Jun. 30, 2026		Mar. 31, 2026	Mar. 31, 2026
Discount rate	6.70%	6.70%		7.30%	7.30%
Probability	2.50%	2.50%		2.50%	2.50%
Average bond balance	$ 9,493			$ 8,678
Average payoff balance	9,900			9,321
PV factor \| € / shares		€ 0.9684						€ 0.9684	€ 0.9684	€ 0.9299
PV	$ 240			$ 217
Change of Control [Member]
Debt Instrument [Line Items]
Event date	Dec. 31, 2027	Dec. 31, 2027		Dec. 31, 2027	Dec. 31, 2027
Discount rate	6.70%	6.70%		7.30%	7.30%
Probability	5.00%	5.00%		5.00%	5.00%
Average bond balance	$ 10,299			$ 9,548
Average payoff balance	10,179			9,776
PV factor \| € / shares		€ 0.8784						0.8784	0.8784	0.8221
PV	$ 447			$ 402
Maturity [Member]
Debt Instrument [Line Items]
Event date	Mar. 19, 2028	Mar. 19, 2028		Mar. 19, 2028	Mar. 19, 2028
Discount rate	6.70%	6.70%		7.30%	7.30%
Probability	90.00%	90.00%		90.00%	90.00%
Average bond balance	$ 10,414			$ 9,656
Average payoff balance	10,530			10,317
PV factor \| € / shares		€ 0.8663						0.8663	0.8663	0.8098
PV	$ 8,210			$ 7,519
Dissolution [Member]
Debt Instrument [Line Items]
Event date	Dec. 31, 2026	Dec. 31, 2026		Sep. 30, 2026	Sep. 30, 2026
Discount rate	6.70%	6.70%		7.30%	7.30%
Probability	2.50%	2.50%		2.50%	2.50%
Average bond balance	$ 9,763			$ 8,927
Average payoff balance	1,321			1,225
PV factor \| € / shares		€ 0.9372						€ 0.9372	€ 0.9372	€ 0.8977
PV	$ 31			$ 27
Mandatory Convertible Bond [Member]
Debt Instrument [Line Items]
Payment for bonds \| €					€ 20,000,000	€ 20,000,000
Instrument term	2 years 2 months 12 days	2 years 2 months 12 days		3 years	3 years
Event date				Mar. 19, 2028	Mar. 19, 2028
Conversion formula				55% based on the 90-day VWAP of ADS + 45% based on the fair market value	55% based on the 90-day VWAP of ADS + 45% based on the fair market value
Conversion price cap \| $ / shares				$ 17.64
Equity cap	29	29		29	29
Probability				6.00%	6.00%
Debt, weighted average interest rate										55.00%
Debt instrument fair value interest rate										45.00%
lock-up				Converted shares are subject to lock-up (2 years, or 1 year if converted early)	Converted shares are subject to lock-up (2 years, or 1 year if converted early)
Mandatory Convertible Bond [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Discount rate				6.00%	6.00%
Mandatory Convertible Bond [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Discount rate				3.00%	3.00%
Mandatory Convertible Bond [Member] \| Share-Based Payment Arrangement, Tranche One [Member]
Debt Instrument [Line Items]
Payment for bonds \| €					€ 7,500,000
Mandatory Convertible Bond [Member] \| Share-Based Payment Arrangement, Tranche Two [Member]
Debt Instrument [Line Items]
Payment for bonds \| €					€ 12,500,000

Schedule of fixed assets,net (Details) - EUR (€)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Software (ERP Implementation)	€ 87,800	€ 87,800	€ 87,800
Equipment	61,070	53,445	48,976
Total fixed assets	148,870	141,245	136,776
Less: accumulated depreciation	(126,405)	(98,323)	(53,799)
Fixed assets, net	€ 22,465	€ 42,922	€ 82,977

Schedule of fair valuation monte carlo model (Details) - Mandatory Convertible Bond [Member] $ / shares in Units, $ in Thousands, € in Millions	Dec. 31, 2025 $ / shares	Mar. 19, 2025 USD ($) Simulations $ / shares	Mar. 19, 2025 EUR (€)
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Effective date		Mar. 19, 2025
Maturity date		Mar. 19, 2028
Nominal value		$ 8,165	€ 7.5
Risk-free rate	3.50%	4.00%	4.00%
Instrument term	2 years 2 months 12 days	3 years
Stock volatility	10700.00%	83.00%
GNTA share price \| $ / shares	$ 1.49	$ 3.82
Instrument term		3 years
Number of simulations \| Simulations		20,000
Implied yield	6.70%	7.30%	7.30%
Interest Rate Risk [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Instrument term		3 years

Schedule of prepaid expenses and other current assets (Details) - EUR (€)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Schedule Of Prepaid Expenses And Other Current Assets
Value Added Tax (VAT)	€ 685,630	€ 698,735	€ 1,170,634
Research and development tax credit	600,000	749,676	833,000
Advances payments to suppliers	16,373	35,991	34,108
Other current assets	337,438	210,830	64,664
Other prepaids	190,921	117,994	378,148
Total	€ 1,830,362	€ 1,813,226	€ 2,480,554

Marketable securities

12 Months Ended

Dec. 31, 2025

Cash and Cash Equivalents [Abstract]

Marketable securities

7. Marketable securities

The Company invests available liquid assets (i.e., not used or expected to be needed in short/very short-term operations), in marketable securities consisting of highly rated domestic and foreign government debt securities, specifically U.S. Treasury Bills and Notes, and Italian Government Bonds. Since the Company’s intent was not to sell the securities immediately, but the Company was uncertain if the securities would be held until maturity, it was determined that the debt securities were to be classified as AFS.

Available-for-sale (“AFS”) debt securities are detailed as follows:

Schedule of marketable securities

	Amortized cost		Fair value		Unrealized gain (loss)		Allowance for credit losses
	December 31, 2025
	Amortized cost		Fair value		Unrealized gain (loss)		Allowance for credit losses

Available-for-sale (“AFS”)	€	22,518,281	€	22,621,518	€	103,439	€	-

Total debt securities	€	22,518,281	€	22,621,518	€	103,439	€	-

	Amortized cost		Fair value		Unrealized gain (loss)		Allowance for credit losses
	December 31, 2024
	Amortized cost		Fair value		Unrealized gain (loss)		Allowance for credit losses

Available-for-sale (“AFS”)	€	7,992,891	€	8,078,002	€	96,234	€	-

Total debt securities	€	7,992,891	€	8,078,002	€	96,234	€	-

	Amortized cost		Fair value		Unrealized gain (loss)		Allowance for credit losses
	December 31, 2023
	Amortized cost		Fair value		Unrealized gain (loss)		Allowance for credit losses

Available-for-sale (“AFS”)	€	15,123,831	€	15,084,284	€	214,984	€	-

Total debt securities	€	15,123,831	€	15,084,284	€	214,984	€	-

Cover	12 Months Ended
Cover	Dec. 31, 2025 shares
Entity Addresses [Line Items]
Document Type	20-F
Amendment Flag	false
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Document Period End Date	Dec. 31, 2025
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2025
Current Fiscal Year End Date	--12-31
Entity File Number	001-41115
Entity Registrant Name	Genenta Science S.p.A.
Entity Central Index Key	0001838716
Entity Incorporation, State or Country Code	L6
Entity Address, Address Line One	Via dell’Annunciata No. 31
Entity Address, City or Town	Milan
Entity Address, Country	IT
Entity Address, Postal Zip Code	00000
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Document Accounting Standard	U.S. GAAP
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	23,432,183
Contact Personnel Email Address	pierluigi.paracchi@genenta.com
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Auditor Firm ID	528
Auditor Opinion [Text Block]	We have audited the accompanying consolidated balance sheets of Genenta Science S.p.A. (“the Company”) as of December 31, 2025, 2024 and 2023, and the related consolidated statements of operations and comprehensive loss, changes in shareholders’ equity, and cash flows for each of the years in the three-year period ended December 31, 2025, and the related notes to the consolidated financial statements (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2025, 2024 and 2023, and the results of its operations and its cash flows for each of the years in the three-year period ended December 31, 2025, in conformity with accounting principles generally accepted in the United States of America.
Auditor Name	Dannible & McKee, LLP
Auditor Location	Syracuse, New York
American depositary shares (each American depositary share representing one ordinary share)
Entity Addresses [Line Items]
Title of 12(b) Security	American depositary shares
Trading Symbol	GNTA
Security Exchange Name	NASDAQ
Ordinary shares, no par value
Entity Addresses [Line Items]
Title of 12(b) Security	Ordinary shares
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	Via dell’Annunciata No. 31
Entity Address, City or Town	Milan
Entity Address, Country	IT
Entity Address, Postal Zip Code	00000
City Area Code	+39
Local Phone Number	02.29.00.10.55
Contact Personnel Name	Pierluigi Paracchi

Schedule of marketable securities (Details) - EUR (€)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Debt Securities, Available-for-Sale, Amortized Cost, Excluding Accrued Interest, after Allowance for Credit Loss	€ 22,518,281	€ 7,992,891	€ 15,123,831
Debt Securities, Available-for-Sale, Excluding Accrued Interest	22,621,518	8,078,002	15,084,284
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Gain (Loss), before Tax	103,439	96,234	214,984
Debt Securities, Available-for-Sale, Allowance for Credit Loss
Available-for-Sale Securities [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Debt Securities, Available-for-Sale, Amortized Cost, Excluding Accrued Interest, after Allowance for Credit Loss	22,518,281	7,992,891	15,123,831
Debt Securities, Available-for-Sale, Excluding Accrued Interest	22,621,518	8,078,002	15,084,284
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Gain (Loss), before Tax	103,439	96,234	214,984
Debt Securities, Available-for-Sale, Allowance for Credit Loss

Fixed assets, net

12 Months Ended

Dec. 31, 2025

Property, Plant and Equipment [Abstract]

Fixed assets, net

10. Fixed assets, net

Fixed assets consist of the following:

Schedule of fixed assets,net

	2025			2024			2023
	At December 31,
	2025			2024			2023
	(In Euros)
Software (ERP Implementation)	€	87,800		€	87,800			87,800
Equipment		61,070			53,445			48,976
Total fixed assets		148,870			141,245			136,776
Less: accumulated depreciation		(126,405	)		(98,323	)		(53,799	)
Fixed assets, net	€	22,465		€	42,922		€	82,977

Software included software customization and development costs related to information technology security infrastructure and the Company’s ERP system.

Equipment consists of computers, furniture, and fixtures in our office space in Milan, Italy.

There were no significant purchases, disposals, or impairments during the current and previous periods.

Depreciation has been calculated by taking into consideration the use, purpose, and financial-technical duration of the assets, based on their estimated economic lives.

Schedule of fair value of liabilities classification (Details)	Dec. 31, 2025 EUR (€)
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Convertible Debt, Noncurrent	€ 7,603,000
Fair Value, Inputs, Level 1 [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Convertible Debt, Noncurrent
Fair Value, Inputs, Level 2 [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Convertible Debt, Noncurrent
Fair Value, Inputs, Level 3 [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Convertible Debt, Noncurrent	7,603,000
Mandatory Convertible Bond [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Convertible Debt, Noncurrent	7,603,000
Mandatory Convertible Bond [Member] \| Fair Value, Inputs, Level 1 [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Convertible Debt, Noncurrent
Mandatory Convertible Bond [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Convertible Debt, Noncurrent
Mandatory Convertible Bond [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Convertible Debt, Noncurrent	€ 7,603,000

Shareholders’ equity

12 Months Ended

Dec. 31, 2025

Equity [Abstract]

Shareholders’ equity

14. Shareholders’ equity

In July 2023, 100 new ADSs were issued in an ATM Offering, and the Company recorded an increase in common stock, no par value of €531.

For the year ended December 31, 2023, the Company accrued €739,884 as the fair value of stock options granted as per the Equity Incentive Plan 2021-2025. (See Note 15. Share-based compensation for more details.)

At December 31, 2023, the Company had 18,216,958 ordinary shares issued and outstanding with approximately 1.8 million ordinary shares reserved for the Plan.

In March 2024, 72,908 new ordinary shares were issued pursuant to the Sales Agreement and the Company recorded an increase in common stock, no par value of €270,885.

For the year ended December 31, 2024, the Company accrued €847,255 as the fair value of stock options granted as per the Plan. (See Note 15. Share-based compensation for more details.)

At December 31, 2024, the Company had 18,289,866 common shares issued and outstanding with approximately 1.8 million ordinary shares reserved for the Plan.

In March 2025, 856,602 new ordinary shares were issued pursuant to the ATM, and the Company recorded an increase in common stock no par value of €2,977,060.

In October 2025, 4,285,715 new ordinary shares were issued pursuant to the Registered Direct Offering, and the Company recorded an increase in common stock, no par value of €11,810,398.

For the year ended December 31, 2025, the Company accrued €1,009,738 as the fair value of stock options granted as per the Plan. (See Note 15. Share-based compensation for more details.)

At December 31, 2025, the Company had 23,432,183 ordinary shares issued and outstanding with approximately 2.3 million ordinary shares reserved for the Plan.

Weighted average shares

The calculation was performed by taking the number of shares outstanding during each period and weighting them by the number of days such shares were outstanding. For the years ended December 31, 2025, 2024 and 2023, the weighted average number of the Company’s ordinary shares, no par value, was 19,710,187, 18,273,490 and 18,216,907 respectively.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480434/815-10-50-8A

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 13
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
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-Paragraph 2
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-Publisher FASB
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
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-Paragraph 1
-Subparagraph (SX 210.3-04)
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-URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1

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-URI https://asc.fasb.org/505/tableOfContent

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-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 16
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-16

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

+ Details

Nature of business and history (Details Narrative)					1 Months Ended					12 Months Ended
Nature of business and history (Details Narrative)	Dec. 31, 2024 USD ($)	Dec. 31, 2024 EUR (€)	Dec. 20, 2024 shares	Apr. 26, 2024 USD ($)	Oct. 31, 2025 USD ($) $ / shares shares	Oct. 31, 2025 EUR (€)	Mar. 31, 2025 USD ($) shares	Mar. 31, 2025 EUR (€) shares	May 31, 2023 USD ($)	Dec. 31, 2025 EUR (€)	Dec. 31, 2024 EUR (€)	Dec. 31, 2023 EUR (€)	Jul. 31, 2023 shares
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Gross sale proceeds										€ 14,787,458	€ 270,885	€ 531
Aggregate offering price										14,787,458	270,885	531
Net Income (Loss) Attributable to Parent										6,529,827	8,912,495	11,645,455
Retained Earnings (Accumulated Deficit)		€ 56,055,520								62,585,347	€ 56,055,520	€ 47,143,025
Marketable Securities										€ 28,100,000
American Depository Shares [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Share issued \| shares			73,008		4,285,715		856,602	856,602					100
Share issued price per share \| $ / shares					$ 3.50
Shelf Registration Statement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Gross sale proceeds \| $									$ 100,000,000
Sales Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Gross sale proceeds	$ 303,001	€ 271,416			$ 15,000,000	€ 12,867,805	$ 3,255,430	€ 3,007,131	$ 30,000,000.0
Sale of stock commission rate			3.00%
Cash fees percentage					6.00%	6.00%
Legal fees \| $					$ 75,000
Current Sales Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Aggregate offering price \| $				$ 29,696,999
Aggregate market value \| $				$ 75,000,000.0

Schedule of deferred tax assets (Details) - EUR (€)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	€ 16,084,600	€ 13,876,117	€ 11,772,870
Other temporary differences	4,558	130,130	150,347
Allowance for corporate equity	481,071	481,071	495,692
Total deferred tax assets	16,570,239	14,487,319	12,418,909
Valuation allowance	(16,570,239)	(14,487,319)	(12,418,909)
Net deferred tax assets

Other non-current assets

12 Months Ended

Dec. 31, 2025

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Other non-current assets

11. Other non-current assets

Other non-current assets consist of the following:

Schedule of other non-current assets

	2025		2024		2023
	At December 31,
	2025		2024		2023
	(in Euros)
Value Added Tax (VAT)	€	582,785	€	290,150	€	630,342
Research and development tax credit		1,300,000		-		167,000
Other non-current assets		1,158		14,594		207,218
Other non-current assets - related parties		3,350		3,350		3,350
Total other non-current assets	€	1,887,293	€	308,094	€	1,007,910

The non-current VAT balance reflects the portion of the VAT credit that management does not expect to recover within the next twelve months as of the respective reporting dates.

As of December 31, 2025, the Company recognized a long-term R&D tax credit asset, reflecting the portion of the credit expected to be utilized beyond the next twelve months.

As of December 31, 2025, other non-current assets include the right-of-use (“ROU”) asset related to a finance lease for a company vehicle entered into in February 2022 with a 48-month term ending in January 2026.

The lease was accounted for as a finance lease under ASC 842. As of December 31, 2025, the remaining net book value of the ROU asset and the corresponding lease liability amounted to €1,158, with the lease liability classified as current due to the imminent expiration of the lease term.

In February 2026, upon expiration of the lease term, the Company exercised its contractual purchase option and acquired the vehicle. The related ROU asset and lease liability were accordingly reversed.

In addition, other non-current assets - related party includes a security deposit of €3,350 paid to OSR - San Raffaele Hospital as a security guarantee for the office lease contract. (See Note 18. Commitments and contingencies).

Cash and cash equivalents (Tables)

12 Months Ended

Dec. 31, 2025

Cash and Cash Equivalents [Abstract]

Schedule of cash and cash equivalents

Cash and cash equivalents are detailed as follows:

Schedule of cash and cash equivalents

	2025		2024		2023
	At December 31,
	2025		2024		2023
	(Euro)
Cash in bank	€	3,835,190	€	2,530,549	€	3,687,402
Cash in short-term marketable securities		1,692,482		2,047,200		-
Cash in hand & prepaid cards		-		4,000		4,018
Total cash and cash equivalents	€	5,527,672	€	4,581,749	€	3,691,420

Research and development

12 Months Ended

Dec. 31, 2025

Research and Development [Abstract]

Research and development

3. Research and development

Research and development costs are expensed as incurred. Research and development expenses consist of costs incurred in performing research and development activities, including salaries, share-based compensation and benefits, facilities costs, third-party license fees, and external costs of outside vendors and consultants engaged to conduct clinical development activities and clinical trials, (e.g., contract research organizations, or CROs), as well as costs to develop a manufacturing processes, perform analytical testing and manufacture clinical trial materials, (e.g., contract manufacturing organizations, or CMOs). Non-refundable prepayments for goods or services that will be used or rendered for future research and development activities are recorded as prepaid expenses. Such amounts are recognized as an expense as the goods are delivered or the related services are performed, or until it is no longer expected that the goods will be delivered, or the services rendered. In addition, funding from research grants, if any, is recognized as an offset to research and development expense based on costs incurred on the research program.

The Company annually incurs research costs to meet its biotech business objectives. The Company has various research and development contracts, and the related costs are recorded as research and development expenses as incurred. When billing terms under these contracts do not coincide with the timing of when the work is performed, the Company is required to make estimates of outstanding obligations at period end to those third parties. Any accrual estimates are based on several factors, including the Company’s knowledge of the progress towards completion of the research and development activities, invoicing to date under the contracts, communication from the research institution or other companies of any actual costs incurred during the period that have not yet been invoiced, and the costs included in the contracts. Significant judgments and estimates may be made in determining the accrued balances at the end of any reporting period. Actual results could differ from the estimates made by the Company. The historical accrual estimates made by the Company have not been materially different from the actual costs. For further details, please refer to Note 17. Related Parties.

Accumulated other comprehensive income (Details Narrative) € in Millions	12 Months Ended
	Dec. 31, 2025 EUR (€)
Accumulated Other Comprehensive Income
Marketable Security, Unrealized Gain (Loss)	€ 0.1

Prepaid expenses and other current assets (Details Narrative) - EUR (€)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Related Party Transaction [Line Items]
VAT rate percentage	22.00%	22.00%	22.00%
Value added tax refund received short-term	€ 868,000
Research and development tax credit	3,000,000.0	€ 3,800,000	€ 4,100,000
Recognizes VAT receivable	1,900,000
Taxes payable	1,100,000	750,000	732,000
Research and Development Expense	2,699,342	4,812,854	6,474,441
[custom:OtherCurrentAssets-0]	337,438	210,830	64,664
Other Prepaid Expense, Current	190,921	117,994	378,148
Director and Officers [Member]
Related Party Transaction [Line Items]
Other Prepaid Expense, Current			200,000
Allowance For Corporate Equity [Member]
Related Party Transaction [Line Items]
[custom:OtherCurrentAssets-0]	300,000	180,000
Research And Development Expense Related Party [Member]
Related Party Transaction [Line Items]
Research and Development Expense	€ 2,200,000	€ 500,000	€ 400,000

Schedule of third party and general and administrative expenses (Details) - EUR (€)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Related Party Transaction [Line Items]
Total	€ 3,904,398	€ 4,951,456	€ 5,258,501
Compensation [Member]
Related Party Transaction [Line Items]
Total	1,981,899	2,478,358	2,535,367
Accounting Legal and Other Professional [Member]
Related Party Transaction [Line Items]
Total	722,836	828,592	1,026,534
Communication and IT Related [Member]
Related Party Transaction [Line Items]
Total	172,690	188,951	166,416
Facility and Insurance Related [Member]
Related Party Transaction [Line Items]
Total	20,816	18,143	21,911
Consultants and Other Third Parties [Member]
Related Party Transaction [Line Items]
Total	306,522	561,458	610,103
Other [Member]
Related Party Transaction [Line Items]
Total	699,635	875,954	898,170
Third Parties [Member]
Related Party Transaction [Line Items]
Total	2,614,912	3,475,570	3,923,550
Third Parties [Member] \| Compensation [Member]
Related Party Transaction [Line Items]
Total	749,515	1,019,056	1,218,299
Third Parties [Member] \| Accounting Legal and Other Professional [Member]
Related Party Transaction [Line Items]
Total	722,836	828,592	1,026,534
Third Parties [Member] \| Communication and IT Related [Member]
Related Party Transaction [Line Items]
Total	172,690	188,951	166,416
Third Parties [Member] \| Facility and Insurance Related [Member]
Related Party Transaction [Line Items]
Total	4,556	3,348	6,180
Third Parties [Member] \| Consultants and Other Third Parties [Member]
Related Party Transaction [Line Items]
Total	270,122	561,458	610,103
Third Parties [Member] \| Other [Member]
Related Party Transaction [Line Items]
Total	695,193	874,165	896,018
Related Parties [Member]
Related Party Transaction [Line Items]
Total	1,289,486	1,475,886	1,334,951
Related Parties [Member] \| Compensation [Member]
Related Party Transaction [Line Items]
Total	1,232,384	1,459,302	1,317,068
Related Parties [Member] \| Accounting Legal and Other Professional [Member]
Related Party Transaction [Line Items]
Total
Related Parties [Member] \| Communication and IT Related [Member]
Related Party Transaction [Line Items]
Total
Related Parties [Member] \| Facility and Insurance Related [Member]
Related Party Transaction [Line Items]
Total	16,260	14,795	15,731
Related Parties [Member] \| Consultants and Other Third Parties [Member]
Related Party Transaction [Line Items]
Total	36,400
Related Parties [Member] \| Other [Member]
Related Party Transaction [Line Items]
Total	€ 4,442	€ 1,789	€ 2,152

Schedule of other non-current assets (Details) - EUR (€)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Nonrelated Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Value Added Tax (VAT)	€ 582,785	€ 290,150	€ 630,342
Research and development tax credit	1,300,000		167,000
Other non-current assets - related parties	1,158	14,594	207,218
Total other non-current assets	1,887,293	308,094	1,007,910
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Other non-current assets - related parties	€ 3,350	€ 3,350	€ 3,350

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

Other non-current assets (Details Narrative) - EUR (€)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Defined Benefit Plan Disclosure [Line Items]
Lease term	48 months
ROU asset and current lease liability	€ 1,158
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Other non-current assets - related party	€ 3,350	€ 3,350	€ 3,350

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

Consolidated Statements of Operations and Comprehensive Loss - EUR (€)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Operating expenses
Research and development	€ 2,699,342	€ 4,812,854	€ 6,474,441
General and administrative	3,904,398	4,951,456	5,258,501
Total operating expenses	6,603,740	9,764,310	11,732,942
Loss from operations	(6,603,740)	(9,764,310)	(11,732,942)
Other income (expense)
Other income	11,456	529,683	(4,875)
Finance income	608,508	81,140	309,253
Net exchange rate gain (loss)	(546,051)	240,992	(216,891)
Total other income, net	73,913	851,815	87,487
Loss before income taxes	(6,529,827)	(8,912,495)	(11,645,455)
Income tax benefit (expense)
Net loss	€ (6,529,827)	€ (8,912,495)	€ (11,645,455)
Earnings Per Share, Diluted	€ (0.33)	€ (0.49)	€ (0.64)
Weighted Average Number of Shares Outstanding, Diluted	19,710,187	18,273,490	18,216,907
Other comprehensive income (loss)
Total change of marketable debt securities	€ 7,205	€ (118,750)	€ 214,984
Change in foreign currency translation	70,360	(23,446)	(15,853)
Total other comprehensive income (loss)	77,565	(142,196)	199,131
Comprehensive loss	€ (6,452,262)	€ (9,054,691)	€ (11,446,324)

Schedule of corporate scenarios model (Details) € / shares in Units, € in Thousands, $ in Thousands	Dec. 31, 2025 USD ($)	Dec. 31, 2025 EUR (€) € / shares	Jun. 04, 2025	Mar. 19, 2025 USD ($)	Mar. 19, 2025 EUR (€) € / shares
Probability			6.00%	4.00%	4.00%
PV	$ 8,927	€ 7,603		$ 8,165	€ 7,500
Investment round [Member]
Probability	2.50%	2.50%		2.50%	2.50%
Event date	Jun. 30, 2026	Jun. 30, 2026		Mar. 31, 2026	Mar. 31, 2026
Average bond balance	$ 9,493			$ 8,678
Average payoff balance	$ 9,900			$ 9,321
Discount rate	6.70%	6.70%		7.30%	7.30%
PV factor \| € / shares		€ 0.9684			€ 0.9299
PV	$ 240			$ 217
Change of Control [Member]
Probability	5.00%	5.00%		5.00%	5.00%
Event date	Dec. 31, 2027	Dec. 31, 2027		Dec. 31, 2027	Dec. 31, 2027
Average bond balance	$ 10,299			$ 9,548
Average payoff balance	$ 10,179			$ 9,776
Discount rate	6.70%	6.70%		7.30%	7.30%
PV factor \| € / shares		€ 0.8784			€ 0.8221
PV	$ 447			$ 402
Maturity [Member]
Probability	90.00%	90.00%		90.00%	90.00%
Event date	Mar. 19, 2028	Mar. 19, 2028		Mar. 19, 2028	Mar. 19, 2028
Average bond balance	$ 10,414			$ 9,656
Average payoff balance	$ 10,530			$ 10,317
Discount rate	6.70%	6.70%		7.30%	7.30%
PV factor \| € / shares		€ 0.8663			€ 0.8098
PV	$ 8,210			$ 7,519
Dissolution [Member]
Probability	2.50%	2.50%		2.50%	2.50%
Event date	Dec. 31, 2026	Dec. 31, 2026		Sep. 30, 2026	Sep. 30, 2026
Average bond balance	$ 9,763			$ 8,927
Average payoff balance	$ 1,321			$ 1,225
Discount rate	6.70%	6.70%		7.30%	7.30%
PV factor \| € / shares		€ 0.9372			€ 0.8977
PV	$ 31			$ 27

Schedule of accrued expenses to related parties (Details) - EUR (€)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Related Party Transaction [Line Items]
Total	€ 78,172	€ 1,031,345	€ 861,578
San Raffaele Hospital (OSR) [Member]
Related Party Transaction [Line Items]
Total	4,415	128,188	413,935
Richard Slansky [Member]
Related Party Transaction [Line Items]
Total	10,043	243,101	116,738
Pierluigi Paracchi [Member]
Related Party Transaction [Line Items]
Total	46,678	336,000	175,254
Francesco Galimi [Member]
Related Party Transaction [Line Items]
Total	17,036
Carlo Russo [Member]
Related Party Transaction [Line Items]
Total		€ 324,055	€ 155,651

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

Consolidated Balance Sheets (Parenthetical) - € / shares	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Ordinary shares, par value	€ 0	€ 0	€ 0
Ordinary shares, authorized	59,700,000	59,700,000	59,700,000
Ordinary shares, issued	23,432,183	18,289,866	18,216,958
Ordinary shares, outstanding	23,432,183	18,289,866	18,216,958

Cash and cash equivalents

12 Months Ended

Dec. 31, 2025

Cash and Cash Equivalents [Abstract]

Cash and cash equivalents

6. Cash and cash equivalents

Cash and cash equivalents are detailed as follows:

Schedule of cash and cash equivalents

	2025		2024		2023
	At December 31,
	2025		2024		2023
	(Euro)
Cash in bank	€	3,835,190	€	2,530,549	€	3,687,402
Cash in short-term marketable securities		1,692,482		2,047,200		-
Cash in hand & prepaid cards		-		4,000		4,018
Total cash and cash equivalents	€	5,527,672	€	4,581,749	€	3,691,420

General and administrative

12 Months Ended

Dec. 31, 2025

General And Administrative

General and administrative

4. General and administrative

General and administrative costs consist primarily of salaries, share-based compensation, benefits and other related costs for personnel and consultants in the Company’s executive and finance functions, professional fees for legal, finance, accounting, auditing, tax and consulting services, travel expenses and facility-related expenses, which include rent and maintenance of facilities and other operating costs not otherwise included in research and development expense.

Mandatory convertible bond issuance

12 Months Ended

Dec. 31, 2025

Debt Disclosure [Abstract]

Mandatory convertible bond issuance

13. Mandatory convertible bond issuance

On March 19, 2025, the Company issued the first tranche of a mandatory convertible bond (the “MCB” or the “POC” – Prestito Obbligazionario Convertibile) for a nominal amount of €7,500,000, as part of a broader issuance totaling €20,000,000, pursuant to the agreement with Fondazione Enea Tech e Biomedical (the “Investor”) signed on March 12, 2025.

The instrument denominated “Genenta 2025–2028,” is structured as a three3.0-year mandatory convertible bond, with no cash redemption at maturity. A second tranche of €12,500,000 may be issued contingent on the achievement of clinical, regulatory, and financial milestones, or as otherwise agreed between the parties.

The key terms, including conversion terms of the instrument are summarized as follows:

●	Total nominal value:	€20,000,000 (two tranches)

●	Tranche 1 issued:	€7,500,000 on March 19, 2025

●	Tranche 2 (conditional):	€12,500,000, contingent on R&D and financial milestones

●	Maturity:	March 19, 2028 (of Tranche 1)

●	Mandatory conversion:	mandatory and automatic at maturity, or earlier based on specific conditions (e.g., change of control or investment round)

●	Conversion formula:	55% based on the 90-day VWAP of ADS + 45% based on the fair market value determined by a third party

●	Conversion price cap:	USD 17.64 per share

●	Equity cap:	Conversion limited to a maximum of 29% of share capital

●	Discount (if applicable):	6% or 3%, depending on market conditions

●

Interest:

	○	6% per annum if paid in ordinary shares (“equity-settled”)

	○	4% per annum if paid in cash

	○	Interest is accrued annually and payable in full upon conversion

●	Redemption rights:	No right of early redemption by the bondholder, except in the case of default or material breach

●	Price of conversion:	Weighted average of 55% market ADS price and 45% fair value (as determined by an independent advisor), with caps and anti-dilution adjustments (see Conversion Formula above)

●	Lock-up:	Converted shares are subject to lock-up (2 years, or 1 year if converted early)

●	Classification:	No embedded derivative requiring bifurcation, no cash settlement feature

The Company’s Board has formally resolved at its meeting on June 4, 2025, to pay interest in ordinary shares at the annual rate of 6%, not in cash, subject to any extraordinary activity of the Company requiring cash payment, such as a merger, acquisition, or other change in control.

Interest is accrued annually at a rate of 6% and fully payable in ordinary shares (“equity-settled”) upon conversion of the MCB. Since the instrument is measured at fair value, interest is not accrued separately; instead, it is embedded in the liability’s fair value. Consequently, the total fair value of the liability (including the implicit interest) is remeasured at each reporting date, and any change in fair value is a gain (loss) of the reporting period.

The amount of due diligence costs related to the agreement with the Investor and the issuance of the MCB, recognized in the Consolidated Statements of Operations and Comprehensive Loss as financial expenses as of December 31, 2025, is approximately €0.4 million.

Fair valuation at initial recognition

The conversion terms are contingent upon specific corporate scenarios such as an investment round, a change of control, maturity, and dissolution, with scenario-based probabilities assigned to each. Given the presence of non-linear payoffs, optionality features, and market-linked triggers, a Monte Carlo simulation model was employed to value the instrument at initial recognition.

The valuation was made using a risk-neutral Monte Carlo simulation model consisting of 20,000 paths, projecting the issuer’s stock price via Geometric Brownian Motion with volatility calibrated over a three (3) year forward-looking horizon.

Key inputs included:

Parameter		Value / Source
Effective date		March 19, 2025
Maturity		March 19, 2028
Nominal value		$8.165 million (converted from €7.5 million FX as of 3/19/2025)
Risk-free rate		4.00% (U.S. Treasury, 3.0-year term)
Equity volatility (annualized)		83.0% (Historical, 3.0-year horizon)
Stock price on valuation date		$3.82 (Nasdaq CM: GNTA – S&P Capital IQ)
Simulated term		3.0 years
Number of simulations		20,000

Scenarios modeled:

Schedule of corporate scenarios model

Scenario	Probability			Event date	Average bond balance (USD 000s)		Average payoff (USD 000s)		Discount rate			PV factor		PV (USD 000s)
Investment round		2.5	%	3/31/2026	$	8,678	$	9,321		7.3	%		0.9299	$	217
Change of control		5.0	%	12/31/2027	$	9,548	$	9,776		7.3	%		0.8221	$	402
Maturity		90.0	%	3/19/2028	$	9,656	$	10,317		7.3	%		0.8098	$	7,519
Dissolution		2.5	%	9/30/2026	$	8,927	$	1,225		7.3	%		0.8977	$	27
Total Fair Value														$	8,165

Fair value in euros (at spot FX rate): €7,500,000.

Fair value subsequent measurement at December 31, 2025

The fair value was updated as of December 31, 2025, using a Monte Carlo simulation with 20,000 price paths, calibrated using a Geometric Brownian Motion model to simulate GNTA share prices and scenario-specific conversion payoffs.

Key valuation inputs:

Parameter	As of March 19, 2025			As of December 31, 2025
GNTA share price	$	3.82		$	1.49
Stock volatility (3.0-year horizon)		83.0	%		107.0	%
Risk-free rate (3.0 years)		4.0	%		3.5	%
Implied yield (adjusted yield for June 30, 2025)		7.3	%		6.7	%
Expected term		3.0 years			2.2 years

Scenarios modeled:

Scenario	Probability			Event date	Average bond balance (USD 000s)		Average payoff (USD 000s)		Discount rate			PV factor		PV (USD 000s)
Investment round		2.5	%	6/30/2026	$	9,493	$	9,900		6.7	%		0.9684	$	240
Change of control		5.0	%	12/31/2027	$	10,299	$	10,179		6.7	%		0.8784	$	447
Maturity		90.0	%	3/19/2028	$	10,414	$	10,530		6.7	%		0.8663	$	8,210
Dissolution		2.5	%	12/31/2026	$	9,763	$	1,321		6.7	%		0.9372	$	31
Total Fair Value														$	8,927

Fair value in euros (at spot FX rate): €7,603,000.

Scenario modeling rationale

The fair value of the Mandatory Convertible Bond (“MCB”) depends on discrete corporate events that may trigger different conversion or settlement outcomes (investment round, change of control, maturity, or dissolution). Because these outcomes are mutually exclusive and have different payoff structures, the Company adopted a scenario-weighted valuation framework. Each scenario was assigned an explicit probability based on management’s assessment of corporate plans, historical market precedents, and input from independent advisors.

Model mechanics

●	The model uses a Monte Carlo simulation under a risk-neutral framework to project potential paths of the issuer’s stock price until maturity.
●	For each simulated path, the model applies the rules of the relevant scenario:
	○	Investment round → all bonds convert into shares at the capped conversion price.
	○	Change of control → mixed settlement, with partial share conversion subject to the 29% ownership cap, and residual settled in cash.
	○	Maturity → bondholders receive accrued Payment-In-Kind (“PIK”) interest plus conversion into shares, again capped at 29% ownership, with any residual in cash.
	○	Dissolution → recovery is modeled as a stressed case with reduced payoff.
●	The simulation accounts for optionality (conversion right), non-linear features (caps on ownership and price), and market-linked triggers (stock volatility and risk-free rates).

Probability-weighted outcomes

	●	The simulation generates distributions of payoffs under each scenario.
	●	Expected payoffs are then weighted by the assigned probabilities (e.g., 90% for maturity, 5% for change of control).
	●	Discounting is applied using a market-adjusted yield to produce the present values that sum to the reported fair value. The market-adjusted yield begins with the inception-date implied yield and is adjusted for the observed shifts in the index yield curve between the inception date and June 30, 2025.

Why Monte Carlo is required

Unlike a straight bond or simple option, the MCB embeds several contingent features (ownership caps, conversion price ceiling, event-driven triggers). These make analytical closed-form valuation impractical. Monte Carlo simulation allows the Company to:

	●	capture the path dependency of stock prices,
	●	model probabilistic corporate events, and,
	●	ensure the payoff profile is consistent with both contractual terms and market risk.

Interpretation for investors

	●	The model shows that maturity is the dominant scenario (90%), anchoring most of the fair value.
	●	Less likely events (investment round, dissolution) still affect valuation because of their asymmetric payoffs.
	●	The final fair value ($8,927m as of December 31, 2025) reflects both the equity-linked upside and the downside protection features of the instrument.

Dissolution scenario recovery basis

In a low-probability dissolution scenario, the expected recovery was assumed at 15% of cash proceeds, based on sector benchmarks for distressed biotech asset liquidations, implying a recovery of $1.32 million.

Summary Table – Fair value reconciliation (USD ‘000s)

Period		Opening FV				Δ FV (P&L)				Closing FV
December 31, 2025		$	8,165				+$762			$	8,927

Summary Table – Fair Value Reconciliation (Euro ‘000s)

Period		Opening FV				Δ FV (P&L)				Closing FV
December 31, 2025		€	7,500				+€103			€	7,603

Fair value increase primarily reflects currency translation movement, the lower market yield, time decay, accumulation of accrued PIK interest, and minor equity path shifts despite a lower stock price.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480434/815-10-50-8A

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 1
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-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (b)
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Share-based compensation (Details Narrative)	1 Months Ended						6 Months Ended	7 Months Ended	12 Months Ended
Share-based compensation (Details Narrative)	Dec. 31, 2025 $ / shares shares	Nov. 30, 2025 $ / shares shares	Jul. 31, 2025 shares	Jun. 30, 2025 shares	Jul. 31, 2024 shares	Mar. 31, 2023 $ / shares shares	Dec. 31, 2024 EUR (€) shares	Dec. 31, 2025 $ / shares shares	Dec. 31, 2025 EUR (€) € / shares shares	Dec. 31, 2024 EUR (€) € / shares shares	Dec. 31, 2023 EUR (€) € / shares shares	Dec. 31, 2025 EUR (€) shares	Dec. 31, 2022 shares
Stock option, granted									1,067,617	587,650	46,400
Exercise price per share \| $ / shares	$ 4.36							$ 4.36
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number							970,308			970,308	586,923	1,890,729	540,523
Stock options, granted remaining amount							858,678			858,678	1,234,772	452,490
Share-based compensation arrangement by share-based payment award, options, forfeitures and expirations in period							56,482		147,196	204,265
Share-based compensation arrangement by share-based payment award, shares issued in period				23,007
Expected term				10 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested in Period, Fair Value \| €									€ 937,742	€ 847,255	€ 739,884
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount \| €							€ 1,404,415			€ 1,404,415	€ 907,683	€ 2,271,990
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price \| € / shares									€ 2.32	€ 2.87	€ 5.30
Stock option expenses \| €									€ 937,742
Share-based compensation \| €									€ 1,009,738	€ 847,255	€ 739,884
Accrued share-based compensation \| €												€ 71,996
Dr Francesco Galimi [Member]
Exercise price per share \| $ / shares		$ 2.57
Shares purchased for award		27,110
Expected term		10 years
Director [Member]
Stock option, granted						46,400
Exercise price per share \| $ / shares						$ 5.62
Officers and Employee [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number					50,000
Shares purchased for award			495,507		587,650
Share-based compensation arrangement by share-based payment award, terms of award			For the Chairman and CEO, the NSOs vest monthly over three (3) years and have a 10-year term. For the other two directors of the Company, the NSOs vest monthly over one (1) year, also with a 10-year term. The NSOs granted to officers and employees also have a 10-year term and vest monthly over three (3) years, except for employees with less than one (1) year of service, whose options include a one-year cliff vesting from the date of hire, followed by monthly vesting thereafter.		The NSOs vested monthly over three years with a 10-year term, expiring on July 1, 2034. A cliff vesting period is provided for those employees with less than one (1) year of service at the time of grant, until the first anniversary of employment is completed. The exercise price of the NSOs is $3.083 per share, corresponding to the market price at the date of grant.
Management [Member]
Exercise price per share \| $ / shares	$ 1.48							$ 1.48
Share-based compensation arrangement by share-based payment award, terms of award	The NSOs vest monthly over three years, except for those granted to one director, which vest monthly over a one (1) year period. All options have a ten-year term and expire on December 18, 2035.
Share-based compensation arrangement by share-based payment award, shares issued in period	545,000
Chief Medical Officer [Member]
Stock option, granted				78,525	68,671
Share-based compensation arrangement by share-based payment award, options, forfeitures and expirations in period								351,461	147,196

Share-based compensation (Tables)

12 Months Ended

Dec. 31, 2025

Share-Based Payment Arrangement [Abstract]

Schedule of outstanding stock options

	Number of Options			Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (Years)		Aggregate Intrinsic Value

Outstanding as of January 1, 2023		540,523		€	4.99		7.30		272,480
Granted		46,400			5.30		9.17		-
Vested and exercised		-			-		-		-
Cancelled or forfeited		-			-		-		-
Outstanding as of December 31, 2023		586,923		€	4.84		6.53	€	67,596
Exercisable as of December 31, 2023		382,785		€	5.11		5.44	€	33,796
Outstanding, expected to vest as of December 31, 2023		204,138		€	4.34		8.58	€	33,800

Outstanding as of January 1, 2024		586,923		€	4.84		6.53	€	67,596
Granted		587,650			2.87		9.50		-
Vested and exercised		-			-		-		-
Cancelled or forfeited		(204,265	)		5.94		-		-
Outstanding as of December 31, 2024		970,308		€	3.65		8.75	€	706,366
Exercisable as of December 31, 2024		514,210		€	4.13		8.23	€	199,667
Outstanding, expected to vest as of December 31, 2024		456,098		€	3.10		9.33	€	506,699

Outstanding as of January 1, 2025		970,308		€	3.65		8.75	€	706,366
Granted		1,067,617			2.32		9.73		-
Vested and exercised		-			-		-		-
Cancelled or forfeited		(147,196	)		3.21		-		-
Outstanding as of December 31, 2025		1,890,729		€	2.78		8.76	€	4,643
Exercisable as of December 31, 2025		845,607		€	3.44		7.84	€	57
Outstanding, expected to vest as of December 31, 2025		1,045,122		€	2.24		9.50	€	4,585

Schedule of share based compensation expenses

The Company’s share-based compensation expense for the years ended December 31, 2025, 2024, and 2023 is represented by the following table:

	2025		2024		2023
	Year ended December 31
	2025		2024		2023
(in Euros)
Research & development expense	€	218,664	€	116,532	€	73,392
Research & development expense - related party		108,455		39,800		-
General & administrative expense		242,903		436,877		505,828
General & administrative expense - related party		367,719		254,045		160,664
Total	€	937,742	€	847,254		739,884
Unrecognized expense	€	2,271,990	€	1,404,415	€	907,683

Prepaid expenses and other current assets (Tables)

12 Months Ended

Dec. 31, 2025

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Schedule of prepaid expenses and other current assets

Prepaid expenses and other current assets consist of the following:

	2025		2024			2023
	At December 31,
	2025		2024			2023
	(in Euros)
Value Added Tax (VAT)	€	685,630	€	698,735	€	1,170,634
Research and development tax credit		600,000		749,676		833,000
Advances payments to suppliers		16,373		35,991		34,108
Other current assets		337,438		210,830		64,664
Other prepaids		190,921		117,994		378,148
Total	€	1,830,362	€	1,813,226	€	2,480,554

Shareholders’ equity (Details Narrative) - EUR (€)	1 Months Ended				12 Months Ended
Shareholders’ equity (Details Narrative) - EUR (€)	Oct. 31, 2025	Mar. 31, 2025	Mar. 31, 2024	Jul. 31, 2023	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023	Dec. 20, 2024
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested in Period, Fair Value					€ 937,742	€ 847,255	€ 739,884
Common Stock, Shares, Issued					23,432,183	18,289,866	18,216,958
Ordinary stock, shares outstanding					23,432,183	18,289,866	18,216,958
Common Stock, Capital Shares Reserved for Future Issuance					2,300,000	1,800,000	1,800,000
Value of shares issued					€ 14,787,458	€ 270,885	€ 531
Weighted Average Number of Shares Outstanding, Basic					19,710,187	18,273,490	18,216,907
Equity Incentive Plan 2021 - 2025 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested in Period, Fair Value					€ 1,009,738	€ 847,255
Common Stock, Capital Shares Reserved for Future Issuance					2,300,000
American Depository Shares [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares, Issued	4,285,715	856,602		100				73,008
Stock Issued				€ 531
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued	4,285,715	856,602	72,908		5,142,317	72,908	100
Value of shares issued	€ 11,810,398	€ 2,977,060	€ 270,885		€ 14,787,458	€ 270,885	€ 531

Summary of significant accounting policies

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

Summary of significant accounting policies

2. Summary of significant accounting policies

Basis of presentation

Principles of consolidation

Use of estimates

Cash and cash equivalents

Marketable securities

Mandatory convertible bond

Net loss and comprehensive income (loss)

For the year ended December 31, 2025, the net loss was equal to €6.5 million, other comprehensive income was €77,565, and total comprehensive loss was equal to €6.5 million.

For the year ended December 31, 2024, the net loss was approximately €8.9 million, with other comprehensive loss being €142,196, and total comprehensive loss was approximately €9.1 million.

For the year ended December 31, 2023, net loss was €11.6 million with other comprehensive income being €199,131 and total comprehensive loss was €11.4 million.

Net loss per share

At December 31, 2025, the Company had 23,432,183 ordinary shares issued and outstanding, with 2.3 million ordinary shares reserved for the Company’s Equity Incentive Plan 2021–2035.

At December 31, 2025, the Company had 1.9 million outstanding options and 23,502 ordinary share equivalents, in the form of underwriters’ ordinary share warrants.

Foreign currency translation

For the year ended 2025, the currency translation impact was approximately €70,400.

For the year ended 2024, the currency translation impact was approximately €23,400.

For the year ended 2023, the currency translation impact was approximately €15,800.

Any change in the net foreign exchange rate effect is due to the fluctuation in the USD exchange rate with the Euro.

Emerging growth company status

Segment information

Tax credit on investments in research and development

	●	Personnel costs;

	●	Depreciation charges, costs of the financial or simple lease, and other expenses related to movable tangible assets and software used in research and development projects;

	●	Expenses for extra-euro research contracts concerning the direct execution of eligible research and development activities by the provider;

	●	Expenses for consulting services and equivalent services related to eligible research and development activities; and,

	●	Expenses for materials, supplies, and other similar products used in research and development projects.

Share-based compensation

Representative warrants

Non-current assets right-of-use

Fixed assets

Impairment of long-lived assets

Deferred offering costs

Recently issued accounting pronouncements

Pay vs Performance Disclosure - EUR (€)	12 Months Ended
Pay vs Performance Disclosure - EUR (€)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	€ (6,529,827)	€ (8,912,495)	€ (11,645,455)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

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-URI https://asc.fasb.org/1943274/2147480336/718-10-65-17

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Reference 20: http://www.xbrl.org/2003/role/disclosureRef
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Reference 21: http://www.xbrl.org/2003/role/disclosureRef
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Reference 25: http://www.xbrl.org/2003/role/disclosureRef
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Reference 26: http://www.xbrl.org/2003/role/disclosureRef
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Reference 27: http://www.xbrl.org/2003/role/disclosureRef
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Reference 28: http://www.xbrl.org/2003/role/disclosureRef
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Reference 29: http://www.xbrl.org/2003/role/disclosureRef
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Reference 30: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 31: http://www.xbrl.org/2003/role/disclosureRef
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Reference 32: http://www.xbrl.org/2003/role/disclosureRef
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Reference 33: http://www.xbrl.org/2003/role/disclosureRef
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Reference 34: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 35: http://www.xbrl.org/2003/role/disclosureRef
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Reference 36: http://www.xbrl.org/2003/role/disclosureRef
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Reference 37: http://www.xbrl.org/2003/role/disclosureRef
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Reference 38: http://www.xbrl.org/2003/role/disclosureRef
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Reference 41: http://www.xbrl.org/2003/role/disclosureRef
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Reference 42: http://www.xbrl.org/2003/role/disclosureRef
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Reference 43: http://www.xbrl.org/2003/role/disclosureRef
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Reference 44: http://www.xbrl.org/2003/role/disclosureRef
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Reference 45: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 46: http://www.xbrl.org/2003/role/disclosureRef
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Reference 47: http://www.xbrl.org/2003/role/disclosureRef
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Reference 48: http://www.xbrl.org/2003/role/disclosureRef
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Reference 49: http://fasb.org/us-gaap/role/ref/legacyRef
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+ Details

Consolidated Statements of Cash Flows - EUR (€)	12 Months Ended
Consolidated Statements of Cash Flows - EUR (€)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Cash flows from operating activities
Net loss	€ (6,529,827)	€ (8,912,495)	€ (11,645,455)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	28,082	44,523	42,453
Retirement benefit obligation	100,018	63,112	75,692
Share-based compensation	1,009,738	847,255	739,884
Fair value loss on convertible bond	103,000
Changes in operating assets and liabilities
Prepaid expenses and other current assets	(17,136)	667,328	(554,042)
Other non-current assets	(1,579,199)	699,816	596,943
Accounts payable	1,191,437	22,855	(747,079)
Accounts payable - related party	120,212	9,228	18,900
Accrued expenses	(121,189)	79,171	(49,253)
Accrued expenses - related party	(953,173)	169,767	372,371
Other current liabilities	(218,764)	82,702	(42,813)
Other non-current liabilities	(1,158)	(13,436)	(12,624)
Net cash used in operating activities	(6,867,959)	(6,240,174)	(11,205,023)
Cash flows from investing activities
Purchases of marketable securities	(33,165,127)	(16,380,363)	(14,878,875)
Proceeds from maturities of marketable securities	18,628,816	23,267,895
Purchases of fixed assets	(7,625)	(4,468)	(13,791)
Net cash (used in) provided by investing activities	(14,543,936)	6,883,064	(14,892,666)
Cash flows from financing activities
Proceeds from the ATM program	14,787,458	270,885	531
Proceeds from the convertible bond	7,500,000
Net cash provided by financing activities	22,287,458	270,885	531
Effect of exchange rate changes	70,360	(23,446)	(6,278)
Net increase (decrease) in cash and cash equivalents	945,923	890,329	(26,103,436)
Cash and cash equivalents at the beginning of the period	4,581,749	3,691,420	29,794,856
Cash and cash equivalents at the end of the period	€ 5,527,672	€ 4,581,749	€ 3,691,420

Commitments and contingencies (Details Narrative) - EUR (€)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023	Jan. 29, 2026
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Principal amount	€ 5,425,000
Payments for Rent	16,000
Lease, Cost	16,000
AGC Biologics SpA [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Proceeding fee	1,554,484
Aggregate invoiced amounts	€ 2,402,385
AGC Biologics SpA [Member] \| Subsequent Event [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Aggregate invoiced amounts				€ 847,901
OSR [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of royalties	4.00%
San Raffaele Hospital [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Costs and expenses, related party	€ 2,800,000	€ 1,800,000	€ 2,500,000
Manufacturing costs	€ 13,700,000
Original OSR License Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Other commitments description	In particular, consistent with the terms of the Original OSR License Agreement, the ARLA continues to require the Company to invest (a) at least €5,425,000 with respect to the development of the licensed products, and (b) at least €2,420,000 with respect to the manufacturing of such licensed products (subject to certain adjustments).
AGC Biologics Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Contract cost	€ 300,000
Technology transfer fee	€ 500,000
Master Service Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Production costs		€ 3,500,000

Consolidated Balance Sheets - EUR (€)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Current assets
Cash and cash equivalents	€ 5,527,672	€ 4,581,749	€ 3,691,420
Marketable Securities	22,621,518	8,078,002	15,084,284
Prepaid expenses and other current assets	1,830,362	1,813,226	2,480,554
Total current assets	29,979,552	14,472,977	21,256,258
Non-current assets
Fixed assets, net	22,465	42,922	82,977
Total non-current assets	1,909,758	351,016	1,090,887
Total assets	31,889,310	14,823,993	22,347,145
Current liabilities
Other current liabilities	119,000	337,764	255,062
Total current liabilities	2,117,885	2,099,362	1,735,639
Non-current liabilities
Mandatory convertible bond - at fair value	7,603,000
Other non-current liabilities		1,158	14,594
Retirement benefit obligation	327,785	227,767	164,655
Total long-term liabilities	7,930,785	228,925	179,249
Commitments and contingencies
Shareholders’ equity
Ordinary shares authorized, no par value, 59,700,000 and 23,432,183, 18,289,866 and 18,216,958 issued and outstanding respectively	84,259,476	68,462,280	67,344,140
Accumulated deficit	(62,585,347)	(56,055,520)	(47,143,025)
Accumulated other comprehensive income	166,511	88,946	231,142
Total shareholders’ equity	21,840,640	12,495,706	20,432,257
Total liabilities and shareholders’ equity	31,889,310	14,823,993	22,347,145
Nonrelated Party [Member]
Non-current assets
Other non-current assets	1,883,943	304,744	1,004,560
Current liabilities
Accounts payable	1,509,267	317,830	294,975
Accrued expenses	111,118	232,307	153,136
Related Party [Member]
Non-current assets
Other non-current assets	3,350	3,350	3,350
Current liabilities
Accounts payable	300,328	180,116	170,888
Accrued expenses	€ 78,172	€ 1,031,345	€ 861,578

Subsequent events

12 Months Ended

Dec. 31, 2025

Subsequent Events [Abstract]

Subsequent events

19. Subsequent events

A.T.C. Acquisition

On January 24, 2026, as part of the Company’s strategic transformation, the Company entered into an investment agreement (the “Investment Agreement”) with A.T.C. S.r.l. (“A.T.C.”), a privately held Italian manufacturer of high-precision tactical rifles, special-forces weapon systems, and competition-grade sporting firearms.

Pursuant to the Investment Agreement, on January 26, 2026, the Company acquired an initial 19.5% equity interest in A.T.C. for €1.3 million, with the opportunity to increase its ownership to up to 51% through multiple closings for an aggregate consideration of €5.1 million. The completion of additional equity acquisitions is subject to A.T.C. achieving specified turnover and EBITDA performance milestones and maintaining the licences required under Italian law to conduct its business activities.

The Investment Agreement also provides the Company with a put option, pursuant to which the Company may require A.T.C.’s existing shareholders to repurchase the Company’s entire equity interest if (i) A.T.C.’s required licences are revoked or suspended for a period of at least two months, or (ii) A.T.C. achieves less than 30% of the applicable turnover and EBITDA performance milestones. The consideration payable upon exercise of the put option would equal the Company’s total investment at the time of exercise.

Shareholders’ Agreement with Fondazione Praexidia

On January 25, 2026, the Company entered into a shareholders’ agreement (the “SHA”) with Pierluigi Paracchi, the Company’s Chief Executive Officer, Chairman of the Board of Directors (the “Board”), General Manager, and co-founder, and Fondazione Praexidia (the “Foundation”). Prior to entering into the SHA, Mr. Pierluigi Paracchi donated 3,000 American Depositary Shares of the Company to the Foundation.

The Foundation is an Italian private foundation that brings together senior figures from Italian government institutions, the defense industry, and the armed forces. The SHA has an initial term of five years and is automatically renewable for additional five-year periods, unless terminated by either party with at least one month’s prior written notice.

The SHA provides for mutual commitments and consultation procedures between the Foundation and Mr. Pierluigi Paracchi in connection with transactions subject to the Italian Golden Power regime (the “Significant Transactions”). In the event that a Significant Transaction is included on the agenda of a Board meeting, Mr. Pierluigi Paracchi is required to inform the Foundation, which may provide a non-binding opinion to the Board. Mr. Pierluigi Paracchi will ensure that any such opinion is presented to the Board; however, both the Board and Mr. Pierluigi Paracchi retain full discretion in their respective deliberations, resolutions and votes.

If a Significant Transaction is subject to approval at a shareholders’ meeting, Mr. Pierluigi Paracchi and the Foundation will consult with the aim, but not the obligation, of determining common voting indications. In the absence of a common position, each party may vote independently. The SHA does not grant the Foundation any management or decision-making authority over the Company.

The SHA also includes a lock-up in respect of the shares held by Mr. Pierluigi Paracchi and the Foundation, subject to certain customary exceptions, including transfers to affiliates (provided such affiliates adhere to the SHA), transfers required by law, and transfers in connection with a public tender offer for a majority of the Company’s share capital. Mr. Paracchi is also permitted to transfer any shares held in excess of the number required to maintain majority voting power at the Company’s shareholders’ meetings.

Enea Tech Biomedical (“ETB”)

On January 27, 2026, the Company initiated legal proceedings before the Court of Milan against Fondazione Enea Tech Biomedical (“ETB”), with which the Company entered into a €20 million convertible bond loan agreement in March 2025 (the “Agreement”). To date, the Company has received €7.5 million under the Agreement.

The proceedings seek, among other things, a declaration that the Agreement is null and void and the recovery of damages. The Company’s claim is based on its assertion that ETB, following a memorandum of understanding entered into in 2022 and subsequent delays in executing the Agreement through two separate term sheets, modified the amount, number of instalments, and certain other terms of the financing before its execution in March 2025.

The outcome of the proceedings cannot be predicted at this time, and no assurance can be given as to the ultimate resolution of this matter.

Proceeds from ATM

On January 28, 2026, the Company issued 158,837 ADSs through its ATM program pursuant to the existing sales agreement with Rodman & Renshaw and Virtu Capital, generating gross proceeds of approximately €277,047 (or $330,857). Following this transaction, the total number of the Company’s outstanding ordinary shares increased to 23,591,020.

Office Operating Lease

In February 2026, the Company provided formal notice of termination of its office lease agreement with OSR. The Company is currently awaiting OSR’s response regarding the effective termination date that in any case cannot exceed 12 months. The financial impact, if any, will be assessed once an agreement between the parties is finalized.

AGC Biologics

On March 11, 2026, the parties appeared before the Court and reiterated their respective arguments and objections, in particular regarding the application under art. 186-ter c.p.c. and the admissibility of claims and documents. The case, considered mainly documentary in nature, was not taken under advisement. The Court adjourned the proceedings to the hearing of June 3, 2026.

Statement of Claim

On March 18, 2026, the Company was served with an Italian statement of claim (“atto di citazione”) filed before the Tribunal of Milan by certain minority shareholders. The statement of claim challenges the validity of the May 2, 2024 shareholders’ resolution related to the Company’s loyalty share program that provided multiple votes per share depending on the amount of time an ordinary shareholder has held their shares (up to a maximum of 10 votes per share for ordinary shareholder that have held their shares for 10 years), and the October 29, 2025 shareholders’ resolution expanding the corporate purpose to allow Genenta to explore Golden Powers sectors. According to Italian civil procedure law, the Company must file its response by May 15, 2026. Although the Company does not believe these claims hold any merit, the outcome of the proceedings cannot be predicted at this time, and no assurance can be given as to the ultimate resolution of this matter.

Sophia HT S.r.l. acquisition binding offer

On March 23, 2026, the Company entered into a binding offer with Sophia High Tech S.r.l., structured as a phased minority-to-control transaction. The total potential consideration amounts to up to €6.0 million, including primary capital increases, a minor secondary purchase from the founders, and a performance-based earn-out.

The transaction is structured in two phases. At the initial closing, the Company will subscribe to a capital increase of up to €3.25 million, resulting in an equity interest of approximately 30%, secondary acquisition from the founders. A second tranche of up to €1.95 million is contemplated, subject to the achievement of an EBITDA target for FY2026 (with flexibility retained by the investor), which would increase the Company’s ownership to 51%, thereby granting control.

The agreement also includes an earn-out component of up to €0.5 million payable to the founders, aimed at aligning incentives and bridging valuation expectations.

This transaction represents a structured growth investment designed to strengthen Sophia High Tech’s capital base, while enabling a progressive transfer of control and aligning the interests of the founders and the investor.

Cancellation of Extraordinary Shareholders’ Meeting

On March 23, 2026, the Company issued a notice of revocation announcing that its Board of Directors had resolved to revoke the call of the Extraordinary Shareholders’ Meeting (the “Meeting”), which had been scheduled to be held on March 25, 2026, on first call, and, if necessary, on March 26, 2026, on second call, and that the Meeting was cancelled. The Meeting had originally been called to seek shareholder approval of a proposed change to the Company’s corporate name. Following further evaluation, the Company concluded that its current corporate name, “Genenta,” continues to maintain significant recognition and association with the Company’s business. In addition, the initiatives underlying the proposed corporate name change remain at an early stage of development.

OSR - ARLA – Development Obligations and Contractual Remedies

On April 20, 2026, the first relevant contractual milestone under the Amended and Restated License Agreement (“ARLA”) between the Company and Ospedale San Raffaele, will occur, relating to the assessment of compliance with the minimum development obligations outlined in the agreement. Under the ARLA, failure to meet such obligations may entitle OSR to exercise contractual remedies, including termination of the agreement or conversion of the license from exclusive to non-exclusive. As of the date of approval of the financial statements, assessments regarding the fulfillment of such obligations and discussions with the counterparty are ongoing, and no final determinations have been made.

Related parties

12 Months Ended

Dec. 31, 2025

Related parties

17. Related parties

The Company’s research and development (R&D) expenses are a combination of third-party expenses and related-party expenses, as detailed below:

	Third Parties		Related Parties		Total
	For the Year Ended December 31, 2025
	Third Parties		Related Parties		Total
(in Euros)
Consultants & other third parties	€	145,071	€	150,811	€	295,882
Materials & supplies		1,456,243		-		1,456,244
Compensation (including share-based)		721,095		191,170		912,264
Travel & entertainment		17,976		-		17,976
Other		16,976		-		16,976
Total	€	2,357,361	€	341,981	€	2,699,342

	Third Parties		Related Parties		Total
	For the Year Ended December 31, 2024
	Third Parties		Related Parties		Total
(In Euros)
Consultants & other third parties	€	262,229	€	753,679	€	1,015,908
Materials & supplies		2,301,038		-		2,301,038
Compensation (including share-based)		744,959		695,764		1,440,723
Travel & entertainment		29,137		-		29,137
Other		26,048		-		26,048
Total	€	3,363,410	€	1,449,443	€	4,812,854

	Third Parties		Related Parties		Total
	For the Year Ended December 31, 2023
	Third Parties		Related Parties		Total
(in Euros)
Consultants & other third parties	€	305,289	€	1,331,166	€	1,636,455
Materials & supplies		3,639,920		-		3,639,920
Compensation (including share-based)		467,557		645,932		1,113,489
Travel & entertainment		44,243		-		44,243
Other		39,965		369		40,334
Total	€	4,496,974	€	1,977,467	€	6,474,441

Related party R&D expenses for consultants & other third parties refer mainly to the costs of preclinical and clinical activities charged by OSR. R&D costs for materials & supplies relate mainly to manufacturing costs charged by the Company’s main manufacturing vendor, AGC Biologics. Compensation costs relate to R&D personnel wages, salaries, and share-based compensation including social contribution and other related personnel costs. Travel & entertainment expenses relate mainly to business trips and scientific conferences. Other R&D expenses relate to minor general operating costs.

The Company recorded research and development expenses of approximately €2.7 million in 2025, €4.8 million in 2024 and €6.5 million in 2023. The tax credit compensation effect was approximately €2.2 million in 2025, €0.5 million in 2024 and €0.4 million in 2023.

The decrease in R&D expenses of approximately €2.1 million was mainly due to several factors as explained above under the section Results of Operations Comparison of Year Ended December 31, 2025 to Year Ended December 31, 2024. The overall decrease of €2.1 million was primarily driven by decreased manufacturing and clinical activities, including fewer drug product batch productions, reduced CRO engagement, lower patient enrollment, and the absence of certain trial-related activities previously associated with the TEM-GBM program. The Company’s strategic focus shifted predominantly to the TEM-GU study, which was in an earlier clinical phase and required a comparatively lower level of exploratory analyses and oversight activities. The decrease was further supported by contractual amendments, consulting cost reductions, management compensation adjustments, and the impact of R&D tax credits. These reductions were partially offset by increased manufacturing associated activities related to the implementation of an Exclusive GMP Suite agreement, although such increase was mitigated by the tax credit benefit.

The decrease in R&D expenses of approximately €1.7 million for the year ended December 31, 2024 compared to the year ended December 31, 2023, was mainly due to several factors as explained above under the section Results of Operations Comparison of Year Ended December 31, 2024 to Year Ended December 31, 2023. The overall decrease was primarily attributable to lower manufacturing and scale-up costs related to lentiviral vector production, reduced technology transfer activities, and decreased fees to OSR in line with contractual payment schedules. These reductions were partially offset by increased clinical trial expenses associated with the commencement of the TEM-GU study in October 2024.

The Company’s general and administrative expenses are also a combination of third-party and related party expenses, as detailed below:

	For the Year Ended December 31, 2025
	Third Parties		Related Parties		Total
(In Euros)
Compensation (including share-based)	€	749,515	€	1,232,384	€	1,981,899
Accounting, legal & other professional		722,836		-		722,836
Communication & IT - related		172,690		-		172,690
Facility & insurance - related		4,556		16,260		20,816
Consultants & others		270,122		36,400		306,522
Others		695,193		4,442		699,635
Total	€	2,614,912	€	1,289,486	€	3,904,398

	For the Year Ended December 31, 2024
	Third Parties		Related Parties		Total
(In Euros)
Compensation (including share-based)	€	1,019,056	€	1,459,302	€	2,478,358
Accounting, legal & other professional		828,592		-		828,592
Communication & IT - related		188,951		-		188,951
Facility & insurance - related		3,348		14,795		18,143
Consultants & others		561,458		-		561,458
Other		874,165		1,789		875,954
Total	€	3,475,570	€	1,475,886	€	4,951,456

	For the Year Ended December 31, 2023
	Third Parties		Related Parties		Total
(In Euros)
Compensation (including share-based)	€	1,218,299	€	1,317,068	€	2,535,367
Accounting, legal & other professional		1,026,534		-		1,026,534
Communication & IT related Facility		166,416				166,416
Facility & insurance related		6,180		15,731		21,911
Consultants & other third parties		610,103		-		610,103
Other		896,018		2,152		898,170
Total	€	3,923,550	€	1,334,951	€	5,258,501

General and administrative expenses were approximately €3.9 million for the year ended December 31, 2025, as compared to approximately €5.0 million for the year ended December 31, 2024. The decrease of approximately €1.1 million was primarily due to the combined effect of:

a decrease in compensation, (approximately €0.5 million) primarily due to: (1) the reversal of bonus accruals recorded during 2023 and 2024 for the CMO and CFO, which were not subsequently confirmed in part and therefore were not paid in during 2025; (2) the absence of any bonus accruals for 2025, following a change in the Company’s bonus recognition policy;

a net decrease in accounting, legal and other professional (approximately €0.1 million) mainly related to a decrease in external audit expenses;

a net decrease in consultants and other third-party costs (approximately €0.3 million) primarily driven by cost-saving contract amendments and reduced consulting activity. Additionally, certain consultant contracts were not renewed in 2025;

a net decrease in other general and administrative costs (approximately €0.2 million), primarily driven by a decrease in patent maintenance costs (approximately €0.1 million).

General and administrative expenses were approximately €5.0 million for the year ended December 31, 2024, as compared to approximately €5.3 million for the year ended December 31, 2023. The decrease of approximately €0.3 million was primarily attributable to lower professional fees, reduced consultancy expenses, and decreased insurance costs, partially offset by higher legal expenses, increased IT and cybersecurity-related costs, and higher patent maintenance expenses.

The Company’s accounts payable to related parties are comprised as follows:

	2025		2024		2023
	At December 31,
	2025		2024		2023
	(in Euros)
San Raffaele Hospital (OSR)	€	300,328	€	180,116	€	170,888
Total	€	300,328	€	180,116	€	170,888

The Company’s accrued expenses to related parties are comprised as follows:

	2025		2024		2023
	At December 31,
	2025		2024		2023
	(in Euros)
San Raffaele Hospital (OSR)	€	4,415	€	128,188	€	413,935
Richard Slansky		10,043		243,101		116,738
Pierluigi Paracchi		46,678		336,000		175,254
Francesco Galimi		17,036		-		-
Carlo Russo		-		324,055		155,651
Total	€	78,172	€	1,031,345	€	861,578

The Company has identified the following related parties as of December 31,2025:

	●	Pierluigi Paracchi (director, CEO, and co-founder of the Company);

	●	Luigi Naldini (co-founder of the Company and chair of the scientific advisory board, until December 31, 2025);

	●	Bernhard Rudolph Gentner (co- founder of the Company and member of the scientific advisory board, until December 31, 2025);

	●	Richard Slansky (Chief Financial Officer);

	●	Francesco Galimi (Acting Chief Medical Officer and Head of Development and advises the Chief Executive Officer);

	●	Giacomoantonio Paracchi (member of the Company’s Board of Directors);

	●	San Raffaele Hospital (co-founder of the Company, shareholder, main service provider for clinical activity and licensor of brands of any product that can be obtained through research).

The following is a description of the nature of the transactions between the Company and these related parties:

Pierluigi Paracchi

Mr. Pierluigi Paracchi is the Company’s Chief Executive Officer, Chairman, General Manager, and co-founder. His current employment arrangement with the Company, effective April 1, 2025, provides an annual gross salary of €451,560 plus a 40% annual bonus subject to Board approval. Mr. Paracchi also has use of a Company car.

Effective from May 2025, Mr. Pierluigi Paracchi also receives an annual compensation of €45,000 for his role as the Company’s Chairman of the Board of Directors.

For the year ended December 31, 2025, 2024 and 2023 the Company expensed approximately €550,430 (including (€91,105 of social contributions and TFR), €688,000 (including €87,738 of social contributions and TFR) and €692,000 respectively, related to Mr. Pierluigi Paracchi’s compensation.

As of December 31, 2025, Mr. Pierluigi Paracchi received NSOs on a total of 260,000 of the Company’s ADSs, with 80,000 received in June 2025, and 180,000 in December 2025.

As of December 31, 2025, the Company did not accrue any bonus in respect of Mr. Pierluigi Paracchi’s activities performed in 2025, while a bonus of €168,000 was accrued as of December 31, 2024, and December 31, 2023, in respect of his activities performed in 2024 and 2023.

In June 2025, previously accrued performance bonuses for the years 2024 (€168,000) and 2023 (€168,000) were paid, for a total gross amount of €336,000.

Luigi Naldini/Bernhard Rudolph Gentner

Drs. Naldini and Gentner are co-founders of the Company and were an instrumental part of the Company’s SAB – Scientific Advisory Board, with Dr. Naldini as Chairman, and Dr. Gentner as a member. The Company had consulting agreements with each of Drs. Naldini and Gentner.

Dr. Naldini had an advisory agreement approved by the Board of Directors whereby he and his staff performed pre-clinical studies for the Company.

The latest consulting agreement with Dr. Naldini was signed on June 20, 2022, which included an annual fee of €100,000 starting July 1, 2022.

On May 12, 2025, the consulting agreement originally dated October 1, 2015, and subsequently amended on June 20, 2022, was further amended to extend its validity for an additional 12 months, from July 1, 2025, to June 30, 2026. The contract was altered so that it would not be automatically renewed. Additionally, the annual fee for the extended term was reduced to €50,000, effective July 1, 2025.

On October 12, 2025, the consulting agreement, amended on May 12, 2025, was further amended to shorten its term to December 31, 2025, without automatic renewal, for a fixed fee of €6,250.

At December 31, 2025, 2024 and 2023, Dr. Naldini billed €68,750, €100,000 and €100,000 respectively, and all invoices issued were paid before December 31^st of each respective year.

Dr. Gentner, like Dr. Naldini, oversaw pre-clinical research related to the Company’s platform technology. In addition, he analyzed clinical biological data. The consulting agreement with Dr. Gentner started on July 1, 2022, and provided fees for an amount of €45,000 per year.

On July 1, 2025, the consulting agreement originally dated April 1, 2016, and subsequently amended on July 1, 2022, was further amended to reduce the annual compensation for Dr. Gentner from €45,000 to €22,500, effective July 1, 2025. The agreement was to remain in effect for a fixed term of one (1) year, from July 1, 2025, through June 30, 2026.

On October 1, 2025, the consulting agreement amended on July 1, 2025, was further amended to shorten its term to December 31, 2025, without automatic renewal, for a fixed fee of €2,814.

In February 2024, Dr. Gentner entered into an addendum to the consulting agreement in which the Company agreed to pay a total one-time fee of up to €15,000 to conduct research, write and submit a scientific research paper. The agreement stipulated the fees that were to be billed progressively, if and when the expected research steps were met.

At December 31, 2025, the second step was achieved, billed and paid for €5,000.

At December 31, 2024, the first step was achieved, billed, and paid for €5,000.

At December 31, 2025, 2024 and 2023 Dr. Gentner billed €35,939, €45,000 and €45,000 respectively, and all invoices issued were paid before December 31^st of each respective year.

Richard Slansky

Mr. Richard Slansky is the Chief Financial Officer of the Company. His current employment arrangement is in place with the U.S. subsidiary, and it provides an annual gross compensation of $375,000 plus a 30% bonus subject to Board approval.

For the years ended December 31, 2025, 2024 and 2023 the Company expensed approximately €320,277, €458,000 and €456,000 respectively, related to compensation for Mr. Slansky. At December 31, 2025, the Company did not accrue any bonus in respect of Mr. Slansky’s activities performed in 2025, while a bonus of approximately €108,000 and €116,000 was accrued as of December 31, 2024 and December 31, 2023, in respect of his activities performed in 2024 and 2023.

In June 2025, Mr. Slansky was awarded a bonus of approximately €98,832 (gross amount), related to the activity performed in 2023, and €49,416 (gross amount), related to the activity performed in 2024, and accrued in the respective periods.

The 2023 bonus was allocated as follows:

	-	15,338 fully vested NSOs with an exercise price of $4.36 based on the Black-Scholes pricing model in place of €47,997 cash as a portion of the 2023 bonus;

	-	€45,902 paid in cash to Mr. Slansky;

	-	€2,196 and €1,318, respectively, allocated from Mr. Slansky’s bonus to two (2) finance employees and paid in cash.

The original 2024 bonus amount accrued was approximately €108,000; however, this was reduced by 50% and allocated as follows:

	-	7,669 fully vested NSOs with an exercise price of $4.36 based on the Black-Scholes pricing model in place of €23,998 cash as a portion of the 2024 bonus;

	-	€18,531 paid in cash to Mr. Slansky;

	-	€3,089, €1,853, and €1,235, respectively, allocated from Mr. Slansky’s bonus to three (3) finance employees and paid in cash.

As of December 31, 2025, Mr. Slansky received NSOs on a total of 180,000 of the Company’s ADSs, with 60,000 received in June 2025 with an exercise price of $4.36, and 120,000 in December 2025 with an exercise price of $1.48.

Francesco Galimi

On October 1, 2025, the Company entered into a consulting agreement with FG Consulting Inc., an entity controlled by Francesco Galimi, the Company’s Acting Chief Medical Officer and Head of Development. Under the agreement, ongoing scientific and strategic advisory services are provided by Dr. Galimi and invoiced to the Company through FG Consulting Inc.

The consulting agreement originally dated October 1, 2025, was subsequently amended on October 20, 2025, to extend the term of the agreement from December 31, 2025, to January 31, 2026, and to modify the compensation terms, effective November 1, 2025.

For the year ended December 31, 2025, Dr. Galimi invoiced the Company, through FG Consulting Inc., €25,869 for services provided in his capacity as Acting Chief Medical Officer and Head of Development, and accrued expenses of €17,037 were recognized in relation to such services. In addition, the agreement provided compensation in the form of stock options. A total of 27,110 stock options were granted to the consultant, vesting over the period from November 2025 to January 2026. As of December 31, 2025, the value of the vested options amounted to €33,839.

For the year ended December 31, 2025, Dr. Galimi also invoiced the Company €19,453 for his services as a member of the Board.

Giacomoantonio Paracchi

Mr. Giacomoantonio Paracchi is a member of the Company’s Board of Directors. His annual gross compensation amounts to €30,000, pro-rated for the period from November 2025 through the next shareholders’ meeting.

As of December 31, 2025, Mr. Giacomoantonio Paracchi received compensation of €5,000 for his services as a member of the Board.

OSR – San Raffaele Hospital

OSR - San Raffaele Hospital is a co-founder of the Company, and the Company is a corporate and research spin-off of OSR. OSR is one of the leading biomedical research institutions in Italy and Europe, with a 45-year history of developing innovative therapies and procedures. The Company has agreements to license technology, to perform research, pre-clinical and clinical activities, as well as to lease facilities and obtain certain other support functions. The Company’s headquarters is currently in an OSR facility.

Amended and Restated OSR License Agreement

The Company entered into an Amended and Restated License Agreement (the “ARLA”) with OSR in March 2023. The ARLA replaced the Company’s original license agreement originally entered into with OSR on December 15, 2014, as subsequently amended on March 16, 2017, February 1, 2019, December 23, 2020, September 28, 2021, January 22, 2022, September 29, 2022, and December 22, 2022 (the “Original OSR License Agreement”).

The effectiveness of the ARLA was subject to Italy’s Law Decree No. 21 of March 15, 2012 (i.e., the Italian Golden Power regulations), as subsequently amended and supplemented, and would not become effective until the applicable Italian governmental authority consented to the ARLA. On April 20, 2023, such consent was received and the ARLA became effective.

Pursuant to the terms of the ARLA, OSR has granted the Company an exclusive, royalty-bearing, non-transferrable (except with the prior written consent of OSR), sublicensable, worldwide license, subject to certain retained rights, to (1) certain patents, patent applications and existing know-how for the use in the field(s) of Interferon (“IFN”) gene therapy by lentiviral based-hematopoietic stem and progenitor cells (“HSPC”) gene transfer with respect to any solid cancer indication (including glioblastoma and solid liver cancer) and/or (b) any lympho-hematopoietic indication for which the Company exercises an option (described below); and (2) certain gene therapy products (subject to certain specified exceptions related to replication competent viruses) developed during the license term for use in the aforementioned field(s) consisting of any lentivirals or other viral vectors regulated by miR126 and/or miR130 and/or other miRs with the same expression pattern as miR126 and miR130 in hematopoietic cells for the expression of IFN under the control of a Tie2 promoter. Lympho-hematopoietic indication means any indication related to lympho-hematopoietic malignancies and solid cancer indication means any solid cancer indication (e.g., without limitation, breast, pancreas, colon cancer), with each affected human organ counting as a specific solid cancer indication.

The rights retained by OSR, and extending to its affiliates, include the right to use the licensed technology for internal research within the field(s) of use, the right to use the licensed technology within the field(s) of use other than in relation to the licensed products, and the right to use the licensed technology for any use outside the field(s) of use, but subject to the options described below. In addition, the Company granted OSR a perpetual, worldwide, royalty-free, non-exclusive license to any improvement generated by the Company with respect to the licensed technology, to conduct internal research within the field(s) of use directly, or in or with the collaboration third parties; and, for any use outside the field(s) of use, in which case the license is sublicensable by OSR. Finally, the world-wide rights for the field(s) of use granted to the Company regarding the Lentigen know-how are non-exclusive and cannot be sublicensed due to a pre-existing nonexclusive sublicense to these rights between OSR and GlaxoSmithKline Intellectual Property Development Limited.

Pursuant to the ARLA, the Company has an exclusive option exercisable until April 20, 2026 to any OSR product improvements at no additional cost, which could be useful for the development and/or commercialization of licensed products in the field of use. The Company also has an exclusive option exercisable until April 20, 2026 (the “LHI Option Period”) to any lympho-hematopoietic indication(s) to be included as part of the field of use, on an indication-by-indication basis, subject to the payment of specified option fees and milestone payments:

●	€1.0 million for the first lympho-hematopoietic indication;

●	€0.5 million for the second lympho-hematopoietic indication; and

●	€0.3 million for the third lympho-hematopoietic indication.

No option fee is due for the fourth lympho-hematopoietic indication and any subsequent lympho-hematopoietic indications.

The Company has the right to extend the LHI Option Period twice for additional 12-month periods, subject to the payment of specified extension fees.

Prior to the effective date of the ARLA, the Company paid OSR an upfront fee in amount equal to €250,000 pursuant to the Original OSR License Agreement.

Pursuant to the ARLA, as consideration, the Company agreed to pay OSR additional license fees equal to up to €875,000 in total, which are payable on April 20, 2023, December 31, 2023, and upon our entering into a sublicense agreement with a third party sublicensee (pursuant to which the Company is entitled to receive an upfront payment in an amount exceeding a specified threshold from such sublicensee) during the period between September 30, 2022 and April 20, 2028 (with most of these additional license fees being triggered upon our entering into such a sublicense agreement). In addition, the Company has agreed to pay OSR royalties and on a single digit percentage of the net sales of each licensed product. The royalty may be reduced upon the introduction of generic competition or patent stacking, but in no event would the royalty be less than half of what it would have otherwise been, but for the generic competition or patent stacking. The Company also agreed to pay OSR a royalty of our net sublicensing income for each licensed product and to pay OSR certain milestone payments upon the achievement of certain milestone events, such as the initiation of different phases of clinical trials of a licensed product, market authorization application (“MAA”) approval by a major market country, MAA approval in the United States, the first commercial sale of a licensed product in the United States and certain E.U. countries, and achievement of certain net sales levels.

As part of the ARLA, the Company has agreed to use reasonable efforts to involve OSR in Phase I clinical trials for licensed products in the field of use, subject to OSR maintaining any required quality standards and providing its services on customary and reasonable terms and consistent with then-applicable market standards. The Company is also obligated to carry out its development activities using qualified and experienced professionals and sufficient level of resources. In particular, consistent with the terms of the Original OSR License Agreement, the ARLA continues to require the Company to invest (a) at least €5,425,000 with respect to the development of the licensed products, and (b) at least €2,420,000 with respect to the manufacturing of such licensed products (subject to certain adjustments). (See Note 18. Commitments and contingencies.)

OSR maintains control of the preparation, prosecution and maintenance of the patents licensed. The Company is obligated to pay those costs unless additional licensees benefit from these rights, in which case the cost will be shared pro rata. OSR controls enforcement of the patents and know-how rights, at its own expense. In the event that OSR fails to file suit to enforce such rights after notice from the Company, the Company has the right to enforce the licensed technology within the field of use. Both the Company and OSR must consent to settlement of any such litigation, and all monies recovered will be shared, after reimbursement for costs, in relation to the damages suffered by each party, or failing a bona fide agreement between the Company and OSR, on a 50% - 50% basis.

The ARLA expires upon the expiry of the “Royalty Term” for all licensed products and all countries, unless terminated earlier. The Royalty Term begins on the first commercial sale of a licensed product in each country, on a country by country basis, and ends upon the later of the (a) expiration of the commercial exclusivity for such product in that country (wherein the commercial exclusivity refers to any remaining valid licensed patent claims covering such licensed product, any remaining regulatory exclusivity to market and sell such licensed product or any remaining regulatory data exclusivity for such licensed product), and (b) 10 years from the first commercial sale of such licensed product in such country.

The parties may terminate the agreement in the event the other party breaches its obligations therein, which termination shall become effective 60 business days following written notice thereof to the breaching party. The breaching party shall have the right to cure such breach or default during such 60 business days. OSR may terminate the agreement for failure to pay in the event that the Company fail to pay any of the upfront payment, additional license fees, sublicensing income or milestone payments within 30 days of due dates for each. In addition, OSR may terminate (with a 60-business-day prior written notice) the Company’s rights as to certain fields of use for the Company’s failure to achieve certain development milestones for specified licensed products within certain time periods, which may be subject to extension. In addition, OSR may terminate the agreement in the event that commercialization of a licensed product is not started within 24 months from the grant of both (i) the MAA approval and (ii) the pricing approval of such licensed product, provided that such termination will relate solely to such licensed product and to such country or region to which both such MAA approval and pricing approval were granted.

Amendment to OSR Amended and Restated License Agreement

On September 28, 2023, the Company and OSR entered into an amendment to the ARLA, whereby the Company and OSR agreed that the Company had fulfilled the obligations as set forth in the ARLA specific to Candidate Products 1 pursuant to the CP1 SRA. Furthermore, the amendment provides that the Company and OSR have no further obligations to negotiate and execute a sponsored research agreement for the performance of feasibility studies related to certain gene therapy products consisting of any lentiviral vectors regulated by miR126 and/or miR130 and/or other miRs with the same expression pattern as miR126 and miR130 in hematopoietic cells for the expression of cytokines and their variants (other than IFN or in addition to IFN) under the control of a Tie2 promoter, either alone or in combination with any immunotherapy (“Candidate Products 2”). Notwithstanding the removal of the obligation to enter into a sponsored research agreement with regards to Candidate Products 2, OSR granted the Company an exclusive option, to be exercised by sending written notice to OSR on or before September 30, 2025, to include certain intellectual property related to Candidate Products 2 and Candidate Products 2 as part of the licensed patents and licensed products under the ARLA. The option fee and the Company’s fee to extend the option period, if necessary, remain consistent with the prior fees to those costs reflected in the ARLA specific to Candidate Products 2. OSR will also have the right to prepare, file and prosecute patents and patent applications with respect to the results of Candidate Products 2. The amendment provides that the costs of the foregoing activities will be borne by the Company.

At December 31, 2025, the cumulative total amount of expense for the OSR clinical trial activity from inception amounted to approximately €12.0 million and including the cost for the exercise of the first and the second solid cancer indication option fee of €1.0 million, as well as the cost for ARLA fees of approximately €0.4 million.

At December 31, 2025, there were no pending activities with OSR related to any agreement in place prior to the ARLA effective date, except for the project called “TEM-MM unspent budget reallocated to the TEM-GBM study”, for which the last tranche of activities corresponding to the 20% of the total project of approximately €0.2 million still pending completion.

OSR Sponsored Research Agreement

On August 1, 2023, the Company entered into a Sponsored Research Agreement (“CP1 SRA”), which was contemplated under the ARLA, pursuant to which the Company will fund feasibility studies for certain gene therapy products consisting of any lentiviral vectors regulated by miR126 and/or miR130 and/or other miRs with the same expression pattern as miR126 and miR130 in hematopoietic cells for the expression of IFN under the control of a Tie2 promoter, in combination with any immunotherapy (“Candidate Products 1”), along with three additional research projects, to be conducted at OSR. If OSR determines that additional funds are needed, OSR will inform the Company and provide an estimate for completing the research.

During the period from the date of execution from the CP1 SRA until six months from the last report delivered to the Company under the CP1 SRA (the “CP1 Option Period”), the Company has the exclusive option to include certain intellectual property related to Candidate Products 1 and Candidate Products 1 as part of the licensed patents and licensed products under the ARLA. To exercise this option, the Company must pay an option exercise fee. The Company also has the right to extend the CP1 Option Period twice for additional 24-month periods. The extension requires payment of an extension fee for each 24-month extension.

As of December 31, 2025, the Company recorded and paid approximately €0.5 million for the CP1 SRA studies.

Operating leases

The Company entered into a non-cancelable lease agreement for office space in December 2020, effective since December 2019.

On February 5, 2026, the Company provided formal notice to OSR of its intention to terminate the office lease agreement. The Company has indicated its availability to vacate the premises prior to the contractual expiration date. As of the date of issuance of these financial statements, the Company is awaiting confirmation from OSR regarding the effective termination date and any related financial implications. (see Note 18 Commitments and contingencies below).

Carlo Russo

Dr. Carlo Russo served the Company as Chief Medical Officer and Head of Development until September 30, 2025. He was responsible for the clinical development of Temferon™, the Company’s gene therapy platform.

His employment arrangement was with the U.S. subsidiary and provided for an annual gross salary of $500,000, plus a 30% bonus, subject to Board approval.

In June 2025, previously accrued performance bonuses for the years 2023 and 2024 were reversed for a total amount of approximately €260,000. No bonuses were accrued for the six months ended June 30, 2025.

In June 2025, Dr. Russo received NSOs on 65,000 of the Company’s ADSs, compared to July 2024, when he received NSOs on 100,000 of the Company’s ADSs.

On September 30, 2025, Dr. Carlo Russo resigned and his role was assigned to Dr. Francesco Galimi.

Accordingly, as of the end of the 2025 fiscal year, Dr. Carlo Russo is no longer considered a related party. Any stock options granted to him that had not vested at the time of his resignation were forfeited.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-5

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-6

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
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-Paragraph 2
-Subparagraph (e)
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-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

+ Details

Prepaid expenses and other current assets

12 Months Ended

Dec. 31, 2025

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Prepaid expenses and other current assets

9. Prepaid expenses and other current assets

Prepaid expenses and other current assets consist of the following:

	2025		2024			2023
	At December 31,
	2025		2024			2023
	(in Euros)
Value Added Tax (VAT)	€	685,630	€	698,735	€	1,170,634
Research and development tax credit		600,000		749,676		833,000
Advances payments to suppliers		16,373		35,991		34,108
Other current assets		337,438		210,830		64,664
Other prepaids		190,921		117,994		378,148
Total	€	1,830,362	€	1,813,226	€	2,480,554

Value Added Tax (VAT) receivable is linked to purchases. Italian VAT (Imposta sul Valore Aggiunto) applies to the supply of goods and services carried out in Italy by entrepreneurs, professionals, or artists and on imports carried out by anyone. Intra-Community acquisitions are also subject to VAT under certain situations. The Italian standard VAT rate for 2025, 2024, and 2023 was 22%. Reduced rates are provided for specifically listed supplies of goods and services. The VAT receivable is carried forward indefinitely and does not expire.

During the year ended December 31, 2025, the Company received a short-term VAT refund amounting to approximately €868,000.

The Company reclassified to other non-current assets a portion of the VAT receivable, which is expected to be realized beyond 12 months.

Tax credits on research and development represent a special tax relief offered to Italian companies operating in the research and development sector and can be used to offset most taxes payable. The Company has a total research and development tax credit available to be used of approximately €3.0 million at December 31, 2025, €3.8 million at December 31, 2024, and €4.1 million at December 31, 2023, which can be carried forward indefinitely and do not expire. However, in light of the Company’s current stage of operations and the uncertainties affecting its near-term outlook, management reassessed the recoverability of the tax credit for purposes of the consolidated financial statements prepared in accordance with U.S. GAAP. As a result of this reassessment, and applying a conservative approach, the Company recognized a receivable balance of €1.9 million, representing management’s best estimate of the portion of the tax credit that is expected to be utilized in future periods beyond December 31, 2025. This estimate takes into account the impact of recent fundraising activities, which have extended the Company’s liquidity horizon.

During the 12-month period ended December 31, 2025, 2024, and 2023, the Company utilized approximately €1.1 million, €750,000, and €732,000 to offset certain social contributions and taxes payable. The benefit recorded for the 12-months ended December 31, 2025, 2024, and 2023, to offset research and development expenses was approximately €2.2 million, €0.5, and €0.4, million respectively. The increase in the benefit recorded for the year ended December 31, 2025 compared to the prior year primarily reflects management’s reassessment of the recoverability of the related tax credits, based on updated projections and recent financing activities.

Advance payments to suppliers at December 31, 2025, 2024, and 2023, mainly relate to R&D operating services.

Other current assets at December 31, 2025, primarily relate to the recognition of an accrued receivable of approximately €0.3 million under the BNY revenue sharing program.

Other current assets at December 31, 2024, mainly relate to interest maturing on investment in marketable securities and the allowance for corporate equity (“ACE”) of approximately €180,000 that were subsequently collected in 2025.

Other current assets at December 31, 2023, mainly relate to interests maturing on investment in marketable securities.

At December 31, 2025 and 2024, other prepaids refer to accrual adjustments for services that have already been fully invoiced and paid, but whose economic usefulness is distributed over multiple periods beyond the current closing period. These costs mainly concern IT services, licenses, insurance, and manufacturing activities.

At December 31, 2023, Other prepaid expenses mainly relate to the directors and officers (“D&O”) insurance policy paid in December 2023 of approximately €0.2 million.

Commitments and contingencies

12 Months Ended

Dec. 31, 2025

Commitments and Contingencies Disclosure [Abstract]

Commitments and contingencies

18. Commitments and contingencies

The Company exercises considerable judgment in determining the exposure to risks and recognizing provisions or providing disclosure for contingent liabilities related to pending litigations or other outstanding claims and liabilities. Judgment is necessary in assessing the likelihood that a pending claim will succeed, or a liability will arise, and to quantify the possible range of the final settlement. Provisions are recorded for liabilities when losses are considered probable and can be reasonably estimated. Because of the inherent uncertainties in making such judgments, actual losses may be different from the originally estimated provision. Estimates are subject to change as new information becomes available, primarily with the support of internal specialists or outside consultants, such as actuaries or legal counsel. Adjustments to provisions may significantly affect future operating results.

The following table summarizes the Company’s obligations by contractual maturity at December 31, 2025:

	Payments by Period
(in Euros)			Less than a						More than
	Total		year		1 to 3 years		4 to 5 years		5 years
OSR office rent	€	16,389	€	16,389	€	-	€	-	€	-
AGC manufacturing	€	17,000	€	17,000	€	-	€	-	€	-
Insurance policies	€	1,166	€	1,166	€	-	€	-	€	-
Total	€	34,555	€	34,555	€	-	€	-	€	-

The commitments with OSR relate to the office rent agreement and the ARLA.

The commitments with AGC Biologics (“AGC”) relate to product manufacturing. Please see the following section, Legal Proceedings, for more information.

Insurance on operating leases is related to the non-lease insurance component of the Company’s auto lease agreement, which was entered into in February 2022 and subsequently terminated in February 2026 with the purchase of the car.

The Company has not included future milestone and royalty payments in the table above because the payment obligations under these agreements are contingent upon future events, such as the Company’s achievement of specified milestones or generating product sales, and the amount, timing, and likelihood of such payments are unknown and are not yet considered probable.

CMOs and CROs agreements

The Company enters into contracts in the normal course of business with CMOs, CROs, and other third parties for exploratory studies, manufacturing, clinical trials, testing, and services (shipments, travel logistics, etc.). These contracts do not contain minimum purchase commitments and, except as discussed below, are cancelable by the Company upon prior written notice. Payments due upon cancellation consist only of payments for services provided or expenses incurred, including non- cancelable obligations of the Company’s vendors or third-party service providers, up to the date of cancellation. These payments are not included in the table above as the amount and timing of such payments are not known.

OSR - San Raffaele Hospital

As part of the ARLA, the Company is obligated to carry out development activities using qualified and experienced professionals and a sufficient level of resources. In particular, consistent with the terms of the Original OSR License Agreement, the ARLA continues to require the Company to invest (a) at least €5,425,000 with respect to the development of the licensed products, and (b) at least €2,420,000 with respect to the manufacturing of such licensed products (subject to certain adjustments).

The Company incurred €2.8 million, €1.8 million and €2.5 million of expenses during the period ended December 31, 2025, 2024 and 2023 respectively. The cumulative expense to date is approximately €13.7 million, therefore, there is no residual commitment for the Company at December 31, 2025.

The Company has agreed to pay OSR royalties for four percent (4%) of the net sales of each licensed product. The royalty may be reduced upon the introduction of generic competition or patent stacking, but in no event would the royalty be less than half of what it would have otherwise been, but for the generic competition or patent stacking. The Company also agreed to pay OSR a royalty of the Company’s net sublicensing income for each licensed product and to pay OSR certain milestone payments upon the achievement of certain milestone events, such as the initiation of different phases of clinical trials of a licensed product, market authorization application (“MAA”) approval by a major market country, MAA approval in the United States, the first commercial sale of a licensed product in the United States and certain E.U. countries, and achievement of certain net sales levels.

No events have occurred or have been achieved (and none are considered probable) to trigger any contingent payments under the ARLA during the period ended December 31, 2025.

AGC Biologics

The AGC agreement is non-cancelable, except in the case of breach of contract, and includes a potential milestone of €0.3 million if a phase 3 study is approved by the relevant authority, as well as potential royalty fees between 0.5% and 1.0% depending on the volume of annual net sales of the first commercial and named patient sale of the product. In the AGC Agreement, the Company entrusts AGC with certain development activities that will allow the Company to carry out activities related to its clinical research and manufacturing. The AGC agreement also includes a technology transfer fee of €0.5 million related to the transfer of the manufacturing know-how and €1.0 million related to the marketability approval by regulatory authorities. The agreement is a “pay-as-you-go” type arrangement with all services expensed in the period the services were performed.

During 2024, the Company and AGC reached an agreement to renew the Master Service Agreement (MSA) originally signed in March 2019. Initially, the same agreement was temporarily extended until June 2025 to allow for a better definition of the scope and terms of the new MSA, which was signed with effect from December 24, 2024.

The new MSA was an open-ended agreement with no specific expiration date, as its term is tied to the completion of any service phase, or work statement (“WS”), starting with WS01.

The services provided by AGC included activities of manufacturing, testing, and release of Cell Therapy Drug Product using an Exclusive GMP Suite (“EGS”) and a dedicated team (“EGS Team”). The services are remunerated through monthly fees that primarily cover the costs of the suite and the dedicated team, in addition to direct production costs for materials and other accessories if applicable. AGC retains control over both the logistical and organizational aspects of the services, as well as the operational aspects related to the hiring, training, and coordination of personnel. AGC also remains solely responsible for fulfilling any remuneration and social security obligations toward its personnel.

WS01 included two main phases:

	1.	An initial Ramp-Up Phase with an estimated duration of 6 months, starting on February 1, 2025 (start of activities) and ending on August 1, 2025.

	2.	A Routine Phase, which began on the first day of the subsequent month after the completion of the Ramp-Up Phase (specifically, after the receipt of authorization from the Regulatory Agency (“AIFA”) to use the Exclusive Suite and the successful completion of the training of personnel assigned to the dedicated team).

The Company had the right to terminate this schedule or work statement by providing twelve (12) months’ prior written notice to AGC. However, such notice could not be issued before the sixth (6th) month anniversary of the Ramp-Up Phase commencement date (for clarity, the notice was not to be sent before August 1, 2025).

As a result of these contractual provisions, as of December 31, 2024, the Company had a commitment of approximately €3.5 million, and since the agreement was signed in December 2024, the commencement date of this agreement was February 2025. The Company is determining if the agreement qualifies as an operating lease under ASC 842.

On July 1, 2025, AGC and the Company signed the Second Amendment to their original MSA dated 2019, effective on June 30, 2025, to further extend the term of the original MSA, until September 30, 2025, including the possibility of further extension upon mutual written agreement.

On August 1, 2025, the Company issued a formal written notice of termination of Work Statement No. 01 dated December 24, 2024, pursuant to Section 4.1 of the MSA dated December 2024. This notice commenced the twelve-month prior notice period ending on July 31, 2026 (the “Termination Date”), during which AGC will continue to issue quarterly invoices in accordance with the MSA, and the Company will remain responsible for all payment obligations relating to the Exclusive GMP Suite (EGS) and the EGS Team, as specified in Section 3 of Schedule 1A of the Second Amendment to the MSA, until the Termination Date.

On August 27, 2025, the Company received formal notification from AGC, referencing Work Statement 1 dated December 24, 2024, confirming that the Ramp-up phase—which began on February 1, 2025—had been successfully completed. AGC stated that both contractual conditions had been met: the Authorization from AIFA to use the Exclusive Suite was received on July 3, 2025, and the training of the personnel assigned to the Dedicated Team had been finalized. Consequently, the Routine Phase commenced on September 1, 2025.

On September 24, 2025, the Company filed a civil action before the Court of Milan against AGC Biologics S.p.A., seeking a declaratory judgment of nullity and/or termination, with retroactive effect, of the Master Service Agreement and related amendments executed on December 24, 2024. The claim is based on the failure of an essential underlying assumption—the availability of a minimum number of patients required to initiate and sustain clinical production activities. As a result, the Company believes that the manufacturing agreement with AGC is no longer operative; however, the Company has proposed to continue working with AGC based on the availability of production slots, as in the previous agreement.

The proceedings are ongoing, the first hearing was on March 11, 2026, and the next hearing is scheduled for June 3, 2026. (See Note 19. Subsequent events for more details).

Office operating leases

On December 1, 2019, the Company began a six-year non-cancelable (and renewable for further six (6) years until December 1, 2031) lease agreement for office space with OSR. Withdrawal is allowed from the fourth year with a notice of 12 months. As of December 31, 2025, neither party had communicated any termination of the lease agreement, which is therefore considered renewed until December 2031. On February 5, 2026, the Company provided formal written notice of termination of the lease agreement and expressed its willingness to vacate the premises earlier than the contractual expiration date. As of the date of issuance of these financial statements, the Company is awaiting confirmation from OSR regarding the effective termination date and any related financial implications.

Since the annual rent amounts to approximately €16,000, at December 31, 2025, outstanding minimum payments amount to approximately €16,000.

Legal proceedings

AGC Biologics S.p.A

In September 2025, the Company filed a civil action before the Court of Milan against AGC Biologics S.p.A., seeking a declaratory judgment of nullity and/or termination, with retroactive effect, of the Master Service Agreement and related amendments executed on December 24, 2024. The claim is based on the failure of an essential underlying assumption - the availability of a minimum number of patients required to initiate and sustain clinical production activities. As a result, the Company believes that the manufacturing agreement with AGC is no longer operative; however, the Company has proposed to continue working with AGC based on the availability of production slots, as in the previous agreement.

AGC has asserted claims for alleged unpaid amounts arising under the Amendment and related services, including:

	●	€1,554,484 claimed in initial proceedings; and

	●	aggregate invoiced amounts of €2,402,385, including invoice no. 26VIT00003 dated January 29, 2026 for €847,901.

The parties additionally filed their respective third briefs pursuant to Article 171-ter of the Italian Code of Civil Procedure: AGC on February 25, 2026 (Third Brief – AGC v. Genenta), and the Company on February 27, 2026 (Memoria ex art. 171-ter, no. 3 c.p.c.).

In summary, through their respective third briefs, the parties have consolidated their opposing positions: AGC attributes responsibility for the failed patient enrollment to the Company and defends the full validity of the contract and its credit claim, while the Company challenges the very effectiveness of the contractual title, maintains the essential nature of the minimum patient presupposition, and asserts that any breach and resulting damages are attributable to AGC.

The proceedings are ongoing, the first hearing was on March 11, 2026, and the next hearing is scheduled for June 3, 2026. (See Note 19. Subsequent events for more details.)

Consolidated Statement of Changes in Shareholders' Equity - EUR (€)	Common Stock [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance at Dec. 31, 2022	€ 66,603,725	€ (35,465,559)		€ 31,138,166
Balance, shares at Dec. 31, 2022	18,216,858
Share-based compensation	€ 739,884			739,884
Capital increase ATM program and Registered Direct Offering	€ 531			531
Capital increase ATM program and Registered Direct Offering, shares	100
Other comprehensive income		(32,011)	231,142	199,131
Net loss		(11,645,455)		(11,645,455)
Balance at Dec. 31, 2023	€ 67,344,140	(47,143,025)	231,142	20,432,257
Balance, shares at Dec. 31, 2023	18,216,958
Share-based compensation	€ 847,255			847,255
Capital increase ATM program and Registered Direct Offering	€ 270,885			270,885
Capital increase ATM program and Registered Direct Offering, shares	72,908
Other comprehensive income			142,196	142,196
Net loss		(8,912,495)		(8,912,495)
Balance at Dec. 31, 2024	€ 68,462,280	(56,055,520)	88,946	12,495,706
Balance, shares at Dec. 31, 2024	18,289,866
Share-based compensation	€ 1,009,738			1,009,738
Capital increase ATM program and Registered Direct Offering	€ 14,787,458			14,787,458
Capital increase ATM program and Registered Direct Offering, shares	5,142,317
Other comprehensive income			(77,565)	(77,565)
Net loss		(6,529,827)		(6,529,827)
Balance at Dec. 31, 2025	€ 84,259,476	€ (62,585,347)	€ 166,511	€ 21,840,640
Balance, shares at Dec. 31, 2025	23,432,183

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

- Definition

Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.

+ References + Details

- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(i))
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-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
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-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 28
-Subparagraph (f)
-Publisher FASB
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Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
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-Paragraph 1
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Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 7: http://www.xbrl.org/2003/role/exampleRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef
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+ Details

Fair value measurements (Tables)

12 Months Ended

Dec. 31, 2025

Fair Value Disclosures [Abstract]

Schedule of fair value of assets classification

The fair value of assets classification is represented as follows:

	Total		Level 1		Level 2		Level 3
	December 31, 2025
	Total		Level 1		Level 2		Level 3
Cash and cash equivalents	€	5,527,672	€	5,527,672	€	-	€	-
Marketable securities	€	22,621,518	€	22,621,518	€	-	€	-
Total financial assets	€	28,149,190	€	28,149,190	€	-	€	-

	Total		Level 1		Level 2		Level 3
	December 31, 2024
	Total		Level 1		Level 2		Level 3
Cash and cash equivalents	€	4,581,749	€	4,581,749	€	-	€	-
Marketable securities	€	8,078,002	€	8,078,002	€	-	€	-
Total financial assets	€	12,659,751	€	12,659,751	€	-	€	-

	Total		Level 1		Level 2		Level 3
	December 31, 2023
	Total		Level 1		Level 2		Level 3
Cash and cash equivalents	€	3,691,420	€	3,691,420	€	-	€	-
Marketable securities	€	15,084,284	€	15,084,284	€	-	€	-
Total financial assets	€	18,775,704	€	18,775,704	€	-	€	-

Schedule of fair value of liabilities classification

The fair value of liabilities classification is represented as follows:

	December 31, 2025
	Total		Level 1		Level 2		Level 3
Mandatory convertible bond	€	7,603,000		-		-	€	7,603,000
Mandatory convertible bond	€	7,603,000	€	-	€	-	€	7,603,000

Schedule of company obligations by contractual maturity (Details)	Dec. 31, 2025 EUR (€)
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Total	€ 34,555
Less than a year	34,555
1 to 3 years
4 to 5 years
More than 5 years
OSR Operating Leases and Office Rent [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Total	16,389
Less than a year	16,389
1 to 3 years
4 to 5 years
More than 5 years
AGC Manufacturing [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Total	17,000
Less than a year	17,000
1 to 3 years
4 to 5 years
More than 5 years
Insurance Policy [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Total	1,166
Less than a year	1,166
1 to 3 years
4 to 5 years
More than 5 years

Retirement benefit obligation (Details Narrative) - EUR (€)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Retirement Benefits [Abstract]
Annual accrual	The annual accrual is approximately 7% of total pay, with no ceiling, and is revalued each year by applying a pre-established rate of return of 1.50%, plus 75% of the Consumer Price Index, and is recorded by a book reserve.
Annual accrual percentage	7.00%
Obligation amount	€ 327,785	€ 227,767	€ 164,655

Schedule of accounts payable to related parties (Details) - Related Party [Member] - EUR (€)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Related Party Transaction [Line Items]
Total	€ 300,328	€ 180,116	€ 170,888
San Raffaele Hospital (OSR) [Member]
Related Party Transaction [Line Items]
Total	€ 300,328	€ 180,116	€ 170,888

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

Retirement benefit obligation

12 Months Ended

Dec. 31, 2025

Retirement Benefits [Abstract]

Retirement benefit obligation

12. Retirement benefit obligation

Employees in Italy are entitled to Trattamento di Fine Rapporto (“TFR”), commonly referred to as an employee leaving indemnity, which represents deferred compensation for employees in the private sector. Under Italian law, an entity is obligated to accrue for TFR on an individual employee basis payable to each individual upon termination of employment (including both voluntary and involuntary dismissal). The annual accrual is approximately 7% of total pay, with no ceiling, and is revalued each year by applying a pre-established rate of return of 1.50%, plus 75% of the Consumer Price Index, and is recorded by a book reserve. TFR is an unfunded plan. The costs of the retirement benefit obligation are accounted for under the provisions of ASC 715, Compensation – Retirement Benefits.

The amount of the obligation at December 31, 2025, 2024, and 2023 was approximately €0.3 million, €0.2 million and €0.2 million, respectively. The increase was due to the payment of performance bonuses in June 2025, on which a portion of the TFR accrues.

- Definition

The entire disclosure for retirement benefits.

+ References

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+ Details