| PREPAID EXPENSE AND OTHER CURRENT ASSETS |
NOTE
4 – PREPAID EXPENSE AND OTHER CURRENT ASSETS
At
June 30, 2026 and December 31, 2025, prepaid expense and other current assets consisted of the following:
| | |
June 30,
2026 | | |
December 31,
2025 | |
| Prepaid professional fees | |
$ | 124,682 | | |
$ | 67,139 | |
| Prepaid directors’ and officers’ liability insurance premium | |
| 16,323 | | |
| 10,932 | |
| Prepaid NASDAQ listing fee | |
| 28,000 | | |
| - | |
| Deferred offering costs | |
| - | | |
| 84,652 | |
| Finished goods | |
| 71,190 | | |
| 74,841 | |
| Recoverable value-added tax | |
| 11,187 | | |
| 10,863 | |
| Others | |
| 22,111 | | |
| 33,743 | |
| Total | |
$ | 273,493 | | |
$ | 282,170 | |
|
NOTE 5 – PREPAID EXPENSE AND
OTHER CURRENT ASSETS
At December 31, 2025 and 2024, prepaid expense
and other current assets consisted of the following:
| |
|
December 31,
2025 |
|
|
December 31,
2024 |
|
| Prepaid professional fees |
|
$ |
67,139 |
|
|
$ |
33,665 |
|
| Prepaid directors’ and officers’ liability insurance premium |
|
|
10,932 |
|
|
|
9,741 |
|
| Deferred offering costs |
|
|
84,652 |
|
|
|
- |
|
| Security deposit |
|
|
443 |
|
|
|
17,654 |
|
| Due from broker |
|
|
81 |
|
|
|
32,885 |
|
| Finished goods |
|
|
74,841 |
|
|
|
92,230 |
|
| Recoverable value-added tax |
|
|
10,863 |
|
|
|
9,245 |
|
| Others |
|
|
33,219 |
|
|
|
59,664 |
|
| Total |
|
$ |
282,170 |
|
|
$ |
255,084 |
|
|