v3.26.1
Accrued Liabilities and Other Payables
12 Months Ended
Dec. 31, 2025
Payables and Accruals [Abstract]  
Accrued Liabilities and Other Payables

Note 9 – Accrued Liabilities and Other Payables

 

Accrued liabilities and other payables consisted of the following as of December 31, 2025 and 2024:

 

  

December 31,

2025

  

December 31,

2024

 
         
Other payables  $563,602   $986,945 
Salary payable   4,750    8,727 
Marketing   -    10,000 
Financed insurance premiums   66,767    62,531 
Auditing fee   200,000    190,000 
Warranty liability   32,000    15,103 
Accrued commission   603    47,466 
Accrued expenses, others   75,590    362,261 
Total accrued liabilities and other payable  $943,312   $1,683,033 

 

 

As of December 31, 2025 and 2024, other accrued expenses mainly included legal and professional fees, utilities and unpaid operating expenses incurred in Malaysia. Other payables represented balance on credit card, other taxes payable, 401(k) payable and payable for marketing, shipping, director and showroom.

 

On September 12, 2023, Nova Malaysia entered into an agreement with a consulting firm to deliver consultancy service for AI Trends and Tools. Nova Malaysia agreed to pay 5,000,000 Malaysia Ringgit ($1,065,235) for the service. During 2024, Nova Malaysia paid 4,100,000 Malyaia Ringgit ($896,234) to the consultant and was recorded as consulting expense. The remaining balance was recorded as accrued expenses. On October 31, 2025, Nova Malaysia was forgiving the remaining amount of 900,000 Malaysia Ringgit ($221,893) by the consulting firm and recorded the remaining amount as other income.