| PREPAID, CURRENT AND NON-CURRENT ASSETS |
NOTE 8 – PREPAID, CURRENT AND NON-CURRENT ASSETS Prepaid, current and non-current assets consists of the following as of: | | | June 30,
2026 | | | December 31,
2025 | | | | | | | | | | | Balances from statutory authorities | | $ | 6,848,152 | | | $ | 5,622,738 | | | Prepaid expense- stock-based compensation current | | | 1,157,911 | | | | 1,157,911 | | | Net investment in sale type – current* | | | 479,724 | | | | 209,586 | | | Security deposits | | | 448,113 | | | | 338,493 | | | Other prepaid- current assets# | | | 4,756,469 | | | | 2,838,095 | | | Prepaid and other current assets | | | 13,690,369 | | | | 10,166,823 | | | | | | | | | | | | | Prepaid expense- stock-based compensation non-current | | | 1,676,422 | | | | 2,255,358 | | | Net investment in sale type lease – non-current* | | | 1,971,933 | | | | 1,410,589 | | | Security deposits | | | 296,150 | | | | 248,027 | | | Other prepaid- non-current assets | | | 170,974 | | | | 124,909 | | | Prepaid and other non-current assets | | | 4,115,479 | | | | 4,038,883 | | | | | | | | | | | | | Total prepaid, current, and non-current assets | | $ | 17,805,848 | | | $ | 14,205,706 | | | * | Refer to Note-5 for Net investment in sale type lease. | | # | Includes Related Party Balances, refer Note-20. | Prepaid expenses – stock-based compensation represents unamortized portion of common stock granted to advisors for services to be rendered by them in future. (Refer to Note 19 – Stock-based Compensation Expenses).
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