NOTE 14 – OTHER CURRENT LIABILITIES Other current liabilities are summarized as follows: | | | As of | | | | | September 30, 2026 | | | December 31, 2025 | | | Employee payables | | | 105,827 | | | | 909,168 | | | Other tax payables | | | 66,676 | | | | 178,399 | | | Other payable* | | | 452,326 | | | | 248,565 | | | Accrued expenses | | | 714,518 | | | | 301,134 | | | Accrued after-sales service fee | | | 1,056,788 | | | | 1,304,605 | | | Total | | $ | 2,396,135 | | | $ | 2,941,871 | | | * | Other payables mainly consist of utility expenses and consulting fee. |
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