| ACCOUNTS PAYABLE AND OTHER PAYABLES |
| 5 – | ACCOUNTS PAYABLE AND OTHER PAYABLES |
Accounts payable and other payables consist of the following: | | | June 30, | | | December 31, | | | | | 2026 | | | 2025 | | | Legal and M&A expenses | | $ | 1,091,634 | | | $ | 1,235,213 | | | Payroll and payroll related expenses | | | 1,330,848 | | | | 77,088 | | | Outsourced services and consulting expenses | | | 234,258 | | | | 194,279 | | | Leasehold improvements | | | 213,958 | | | | - | | | Audit fees | | | 155,405 | | | | 277,281 | | | Event and sponsorship costs | | | 77,274 | | | | - | | | Equipment purchase | | | 49,554 | | | | 590,335 | | | Accrued facilities restoration costs | | | 53,113 | | | | 172,013 | | | Other accrued expenses and current liabilities | | | 18,092 | | | | 56,395 | | | Total accounts payable and other payables | | $ | 3,224,136 | | | $ | 2,602,604 | |
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