Other Payable and Accrued Expenses

12 Months Ended

Dec. 31, 2025

Other Payable and Accrued Expenses [Abstract]

NOTE 11 - Other Payable and Accrued Expenses

Other payable

Nature	December 31, 2025		December 31, 2024

Outside service, professional, and consultant fee	$	5,105,446	$	3,947,677
Land commission payable		1,288,561		1,288,561
Interest payable		2,902,497		2,086,390
Bonus, health insurance, and payroll taxes		1,636,769		1,049,191
R&D supplies		672,149		673,567
Employee reimbursement		277,927		281,106
Office expense		306,978		63,354
Disputed accounts payable*		191,266		-
Others		1,011,735		1,045,181
Total other payable	$	13,393,328	$	10,435,027

On March 17, 2026, Aircom Telecom and Cybernet Systems Taiwan Co., Ltd (“Cybernet”), who provided software license to Aircom Telecom, reached a settlement regarding accounts payable of NTD 10,278,850 (approximately $0.3 million) owed by Aircome Telecom to Cybernet. Under the terms of the settlement, the Aircom Telecom agreed to settle the obligation by paying NTD 6,000,000 (approximately $0.2 million) in installments, resulting in a gain of NTD 4,278,850 (approximately $0.1 million).

Accured Expenses

The Company also notes that $11,143,283 from the total accrued expenses balance of $12,847,788 as of December 31, 2025 was related to unpaid salaries due to substantially all of the Company’s employees (including those of the Company’s wholly owned subsidiaries) continuing to perform their duties despite salary deferrals that began for substantially all of the employees in 2023. As of December 31, 2024, approximately $3.1 million accrued unpaid salaries have been settled pursuant to a form of letter outlining Aerkomm employee’s stock option exercise forms., Employees signing such agreements have agreed to the accelerated vesting and exercise of options to acquire an aggregate of 1,176,956 shares of the Company’s common stock in return for waiving the right to receive an aggregate of approximately $3.1 million in unpaid salary.