Accounts Payable and Accrued Expenses & Other Current Liabilities

6 Months Ended

Jun. 30, 2026

Accounts Payable and Accrued Expenses & Other Current Liabilities [Abstract]

ACCOUNTS PAYABLE AND ACCRUED EXPENSES & OTHER CURRENT LIABILITIES

NOTE 9 – ACCOUNTS PAYABLE AND ACCRUED EXPENSES & OTHER CURRENT LIABILITIES

Accounts payable and accrued expenses & other current liabilities consists of the following as of:

		June 30, 2026				December 31, 2025

Accounts payable		$	5,265,754			$	5,127,193

Accrued expenses & other current liabilities:
Payable to statutory authorities			95,729				91,393
Client liabilities			72,139				104,696
Salary payable			441,925				21,548
Other accrued liabilities^#			6,777,244				5,608,065
Total accrued expenses & other current liabilities			7,387,037				5,825,702

Other non-current liabilities:
Provision for gratuity- long term			240,465				188,622
Other accrued liabilities			203,050				100,142
Total other non-current liabilities			443,515				288,764

Total accounts payable, accrued expenses & other liabilities		$	13,096,306			$	11,241,659

Accounts payable reflects amounts due to various vendors of supplies and services in the normal course of business operations. Other accrued liabilities of $7,072,518 and $5,608,065 as of June 30, 2026 and December 31, 2025 respectively, mainly include accrued expenses of $1,313,198 and $1,072,596 and income tax provision of $5,100,021 and $4,214,339 as of June 30, 2026 and December 31, 2025, respectively.

^#	Includes Related Party Balances, refer Note-20.