OTHER PAYABLES AND ACCRUED LIABILITIES

3 Months Ended

Mar. 31, 2025

Payables and Accruals [Abstract]

OTHER PAYABLES AND ACCRUED LIABILITIES

6. OTHER PAYABLES AND ACCRUED LIABILITIES

	As of March 31, 2025		As of December 31, 2024
Accrued expenses	$	274,303	$	254,474
Other payable		1,833		381,879
Receipt in advance		734,018		514,903
Total	$	1,010,154	$	1,151,256

Accrued expenses consist of outstanding audit fee, employee claims and salary, service tax and miscellaneous expenses.

Other payable includes primarily payable to third parties and service tax payable.

Receipt in advance consist of monies received from customer but have yet to satisfied performance obligation.