Note 9. Other current liabilities At June 30, 2026 and December 31, 2025, other current liabilities consisted of the following: | | | June 30, | | | December 31, | | | | | 2026 | | | 2025 | | | Accrued expenses (a) | | $ | 717,885 | | | $ | 636,194 | | | Advance from customers (b) | | | 162,681 | | | | 174,822 | | | Other payables (c) | | | 2,251,905 | | | | 2,210,718 | | | | | $ | 3,132,471 | | | $ | 3,021,734 | | | (a) | Accrued expenses mainly relate to staff-related expenses. | | (b) | Advance payments from customers primarily refer to the prepayment made by customers for goods before their delivery. This arrangement involves customers paying upfront, ensuring a commitment to the purchase prior to receiving the products. | | (c) | Other payables mainly include outstanding amounts owed to various non-trade vendors and value added tax (“VAT”) payables. |
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