v3.26.3
Accrued and Other Liabilities
 9 Months Ended
Sep. 30, 2026
Accrued and Other Liabilities [Abstract]  
ACCRUED AND OTHER LIABILITIES

12. ACCRUED AND OTHER LIABILITIES

 

Accrued and other liabilities consisted of the following:

 

    As of  
    December 31,
2025		     September 30,
2026		  
Accrued payroll and welfare   $ 713     $ 704  
Deferred revenue (Note i)     262       —  
Lease Settlement (Note ii)     498       290  
Others     69       66  
Total   $ 1,542     $ 1,060  

 

(Note i) The balance represented the tuition payment collected in advance.

 

(Note ii) The payment due to the former landlord within the next 12 months. In June 2025, the Group entered into a settlement agreement with the landlord.