Other payables and accrued liabilities (Tables)

12 Months Ended

Dec. 31, 2025

Payables and Accruals [Abstract]

Schedule of other payables and accrued liabilities

Other payables and accrued liabilities consist of the following:

		As of December 31, 2025				As of December 31, 2024
		US$				US$
Accrued expenses		$	482,921			$	106,732
Accrued payroll			374,303				400,583
Accrued interest ⁽¹⁾			1,456,779				170,925
Accrued taxes payable			55,357				45,903
Accrued professional fees			388,085				255,276
Secured borrowings – recourse factoring liabilities ⁽²⁾			103,506				575,043
Payables to third-party vendors or service providers for administrative activities			808,159				472,177
Reimbursement payables to employees			6,412				18,955
Refundable deposit			41,115				-
Total other payables and accrued liabilities		$	3,716,637			$	2,045,594

	(1)	Accrued interest primarily relates to short-term loans from third parties, for which interest expense has been recognized but remains unpaid as of the balance sheet date. Refer to Note 8 – Credit facilities for detail.

	(2)	During the year ended December 31, 2025, the Company has factored its accounts receivable with recourse and accounted for the transaction as secured borrowings and recorded as recourse factoring liabilities. The factoring company advanced 80% of the verified invoice amount to the Company and retained 20% of the invoice amount as collateral until its customer fully repays the invoice amount. As of December 31, 2025 and 2024, the carrying amount of the Company’s pledged accounts receivable associated with these liabilities amounted to US$25,877 and US$143,761, respectively. For the years ended December 31, 2025 and 2024, the Company has incurred US$53,535 and US$13,063, respectively, cost associated with the factoring arrangement and recorded as interest expenses in the accompanying consolidated statements of operations and comprehensive loss.