v3.26.3
Accrued Expenses and Other Current Liabilities
 6 Months Ended
Jun. 30, 2026
Accrued Expenses and Other Current Liabilities [Abstract]  
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
8. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

 

Accrued expenses and other current liabilities consisted of the following:

 

    As of
June 30,		     As of
December 31,		  
    2026     2025  
Legal and professional expenses payable(1)   $ 179,000     $ 355,850  
Payroll payable     705,106       111,236  
Interest payable     344,098       49,118  
Other payables(2)     282,641       154,614  
Total accrued expenses and other current liabilities   $ 1,510,845     $ 670,818  

 

(1) The balance mainly consisted of legal services fee for post-IPO compliance consulting and professional fees associated with the issuance for convertible promissory note.

 

(2) The balance mainly consisted of reimbursement payables to employees and service fee payables to third party suppliers.