ACCRUED EXPENSES AND OTHER PAYABLES (Tables)

12 Months Ended

Dec. 31, 2025

Schedule of accrued expenses and other payables


	As of December 31,
	2025		2024
Accrued service fees	$	1,085,597	$	1,195,851
Penalty payable*		466,469		640,067
Employee advances for service-related expenses		318,500		118,180
Accrual of PIPE dividend		253,750		—
Medical academic conference fees payable		156,248		71,240
Deposits received from potential investors		143,000		—
Payable for short-term lease		93,211		107,471
Staff reimbursement		91,664		178,485
Deposits-others		71,500		68,500
Others		64,363		138,381
Total	$	2,744,302	$	2,518,175

Penalty payable*: The Company failed to renew its previous manufacture license within the prescribed time period under relevant regulations due to employee oversight in 2021. As a result, there was a time gap of approximately two months between the cancellation of the expired license and the receipt of a new one. In November 2024, the Company was imposed a confiscation of our sales revenue during such period and an administrative penalty in an aggregate amount of $640,067.