| SELLING AND MARKETING EXPENSES |
NOTE
20 – SELLING AND MARKETING EXPENSES
Selling
and marketing expenses as of December 31, 2025, 2024, and 2023 consisted of the following:
| | |
2025 | | |
2024 | | |
2023 | |
| Employee compensation and benefits | |
$ | 279,549 | | |
$ | 265,546 | | |
$ | 202,992 | |
| Travel and promotion | |
| 187,703 | | |
| 267,203 | | |
| 125,213 | |
| Shipping and handling | |
| 173,784 | | |
| 172,465 | | |
| 191,671 | |
| Insurance | |
| 5,593 | | |
| - | | |
| 12,233 | |
| Consulting fee | |
| 16,830 | | |
| 4,495 | | |
| 24,725 | |
| Inspection and certification fees | |
| 44,941 | | |
| 97,091 | | |
| 141,729 | |
| Entertainment | |
| 49,592 | | |
| 91,928 | | |
| 182,221 | |
| Office and miscellaneous | |
| 13,184 | | |
| 47,541 | | |
| 81,695 | |
| Total | |
$ | 771,176 | | |
$ | 946,269 | | |
$ | 962,479 | |
|