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. |
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