Accounts Payable and Accrued Expenses

12 Months Ended

Dec. 31, 2025

Accounts Payable and Accrued Expenses [Abstract]

ACCOUNTS PAYABLE AND ACCRUED EXPENSES

4. ACCOUNTS PAYABLE AND ACCRUED EXPENSES

The following table summarizes other accrued expenses:

	December 31,		December 31,
	2025		2024
Accounting and consulting	$	16,220	$	3,977
Income tax payable		10,622		-
Legal fees and other professional services		18,306		58,371
Transaction costs(1)		251		12,561
Others		1,500		300
	$	46,899	$	75,209

(1) Accounts payable and accrued expenses assumed in business combination