ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

3 Months Ended

Mar. 31, 2026

Payables and Accruals [Abstract]

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

13. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consist of the following at March 31, 2026 and December 31, 2025:

	March 31, 2026		December 31, 2025
Payroll and related benefits	$	1,297,080	$	2,260,559
Professional fees		481,000		734,930
Accrued offering costs		3,140,372		-
Accrued interest		177,843		-
Accrued rent		-		120,000
Accrued other taxes		-		100,000
Other		495,325		480,508
Total accrued expenses and other current liabilities	$	5,591,620	$	3,695,997