| | | | | | | | | As of December 31, | | | 2024 | | 2025 | | | | | | | | Accrued advertising fees(1) | | $ | 19,599 | | $ | 23,555 | VAT and other taxes payable | | | 30,345 | | | 21,022 | Accrued payroll and staff welfare | | | 1,622 | | | 1,538 | Accrued sales return (2) | | | 451 | | | 784 | Accrued professional fees | | | 765 | | | 701 | Others (3) | | | 1,309 | | | 1,356 | Total | | $ | 54,091 | | $ | 48,956 |
| (1) | During the year ended December 31, 2025, the Group recognized advertising fees of $96,797 and paid the advertising fees of $92,841. |
| (2) | Accrued sales return represents the estimated sales return at the end of each of the respective year. Movements during the respective years are as follows: |
(3)Others mainly include deposits from vendors and accrued utilities.
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