Accrued Expenses and Other Current Liabilities (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2026

Dec. 31, 2025

HZO, Inc. and Subsidiaries

Accrued Expenses and Other Current Liabilities

Schedule of accrued expenses and other current liabilities



		As of			As of
		June 30,			December 31,
		2026			2025
Interest on convertible promissory notes		$	915,065		$	32,763
Payroll and payroll tax			313,872			264,393
Unbilled receipts of inventory			78,295			174,560
Other trade payables			98,301			139,315
Income and other taxes payable			68,179			42,115
Other			53,756			51,401
Total accrued expenses and other current liabilities		$	1,527,468		$	704,547



		2025			2024
Payroll and payroll tax		$	264,393		$	552,385
Unbilled receipts of inventory			174,560			118,923
Other trade payables			139,315			633,722
Interest on convertible promissory notes			32,763			106,612
Income and other taxes payable			42,115			40,986
Other			51,401			63,759
Total accrued expenses and other current liabilities		$	704,547		$	1,516,387