v3.26.1
Accrued Expenses and Other Current Liabilities
 3 Months Ended
Mar. 31, 2026
Accrued Expenses and Other Current Liabilities [Abstract]  
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

NOTE 10 — ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

 

Accrued expenses and other current liabilities consist of the following:

 

   March 31,
2026		   December 31,
2025		 
         
Accrued payroll and employee benefits  $106,169   $83,276 
Accrued professional fees   137,173    298,802 
Accrued director fees   97,345    96,698 
Other payable to third parties   629,694    629,694 
Other tax payables (i)   167,687    116,476 
Others (ii)   147,102    147,101 
Accrued expenses and other current liabilities  $1,285,170   $1,372,047 

 

(i) Other tax payable mainly represent value added tax payable.

 

(ii) Others mainly represent accrued employee reimbursement payable and other accrued miscellaneous operating expenses.