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Long-Term Prepaid Expenses, Net
12 Months Ended
Dec. 31, 2025
Long-Term Prepaid Expenses, Net [Abstract]  
LONG-TERM PREPAID EXPENSES, NET

NOTE 6 — LONG-TERM PREPAID EXPENSES, NET

 

Long-term prepaid expenses consist of advance payments for services to be received beyond one year.

 

In July 2025, the Company entered into a financing advisory agreement with a third-party advisor for a five-year term. Under the agreement, the Company made a one-time prepaid advisory fee of $675,000. The prepaid advisory fee is being amortized on a straight-line basis over the contractual service period and recognized as general and administrative expense in the consolidated statements of income. The unamortized balance of the prepaid advisory fee was $617,625 as of December 31, 2025.