v3.26.1
Accounts Payable and Accrued Liabilities
 12 Months Ended
Dec. 31, 2025
Accounts Payable and Accrued Liabilities [Abstract]  
Accounts Payable and Accrued Liabilities

Note 10 – Accounts Payable and Accrued Liabilities

 

As of December 31, 2025 and 2024, accounts payable and accrued liabilities consisted of the following:

 

   December 31,
2025		   December 31,
2024		 
Accrued payroll  $316,580   $76,399 
Legal fees   233,199    13,722 
Commissions   297,831    450,208 
Manufacturers   1,664,299    409,744 
Promotions   1,126,523    2,570,126 
Accounting Fees   53,683    210,386 
Freight   274,735    149,549 
Royalties, shareholder   197,512    88,644 
Warehousing   894,161    261,046 
Sales taxes   106,909    67,488 
Payroll taxes   446,521    700,797 
Professional Fees   
-
    26,200 
Interest   300,397    
-
 
Lender fees   325,000    
-
 
Insurance   
-
    12,118 
Others   150,867    155,441 
Total  $6,388,219   $5,191,868 

 

The Company has estimated and accrued for its sales tax liability at $355 and $3,703 as of December 31, 2025 and 2024, respectively.

 

During 2024, the Company recognized a gain on forgiveness of accounts payable of $389,169. This gain was included as a reduction of selling and marketing expenses.