| Accrued Expenses and Other Current Liabilities |
| 7. | Accrued Expenses and Other Current Liabilities |
Accrued expenses and other current liabilities consisted of the following: | | | | | | | | | | | | | | | | As of | | As of | | | March 31, | | December 31, | | | 2026 | | 2025 | Interest on convertible promissory notes | | $ | 292,169 | | $ | 32,763 | Payroll and payroll tax | | | 216,490 | | | 264,393 | Unbilled receipts of inventory | | | 202,058 | | | 174,560 | Other trade payables | | | 141,563 | | | 139,315 | Income and other taxes payable | | | 37,201 | | | 42,115 | Other | | | 50,251 | | | 51,401 | Total accrued expenses and other current liabilities | | $ | 939,732 | | $ | 704,547 |
|
7. | Accrued Expenses and Other Current Liabilities |
Accrued expenses and other current liabilities consisted of the following as of December 31: | | | | | | | | | | | | | | | | 2025 | | 2024 | Payroll and payroll tax | | $ | 264,393 | | $ | 552,385 | Unbilled receipts of inventory | | | 174,560 | | | 118,923 | Other trade payables | | | 139,315 | | | 633,722 | Interest on convertible promissory notes | | | 32,763 | | | 106,612 | Income and other taxes payable | | | 42,115 | | | 40,986 | Other | | | 51,401 | | | 63,759 | Total accrued expenses and other current liabilities | | $ | 704,547 | | $ | 1,516,387 |
|