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. |
|