v3.25.3
ACCRUED LIABILITIES AND OTHER CURRENT LIABILITIES
9 Months Ended
Sep. 30, 2025
Payables and Accruals [Abstract]  
Accrued Liabilities and Other Current Liabilities

NOTE 12 — ACCRUED LIABILITIES AND OTHER CURRENT LIABILITIES

As of September 30, 2025 and December 31, 2024, accrued liabilities and other current liabilities consist of the following:

 

 

 

September 30,
2025

 

 

December 31,
2024

 

Individual income tax withheld on behalf of employees

 

$

824,643

 

 

$

859,446

 

Wages and bonus payables

 

 

3,580,469

 

 

 

3,173,679

 

Consumption tax payable

 

 

—

 

 

 

3,827,080

 

Liabilities assumed in connection with purchase of property and equipment

 

 

15,373

 

 

 

25,312

 

Excise and franchise tax payable

 

 

65,095

 

 

 

15,095

 

Others

 

 

76,398

 

 

 

202,582

 

Total

 

$

4,561,978

 

 

$

8,103,194