| Schedule of 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 | |
|