Other Payable and Accrued Expenses (Tables)

12 Months Ended

Dec. 31, 2025

Other Payable and Accrued Expenses [Abstract]

Schedule of Other Payable and Accrued Expenses

Other payable and accrued expenses consisted of the following:

	As of December 31,
	2025		2024
Accrued professional expenses incurred for Business Combination (a)	$	1,176,358	$	1,176,358
Accrued excise tax on repurchases of common stocks (b)		502,251		913,742
Others		282,546		250,340
	$	1,961,155	$	2,340,440

(a) As of December 31, 2025 and 2024, the balance of accrued professional expenses incurred for business combination consisted of expenses payable to a financial advisor, the counselor, public relation service providers and transfer agent.

(b) On August 16, 2022, the Inflation Reduction Act of 2022 (the “IRA”) was signed into federal law. The IRA provides for, among other things, a new U.S. federal 1% excise tax on certain repurchases (including redemptions) of stock by publicly traded domestic (i.e., U.S.) corporations and certain domestic subsidiaries of publicly traded foreign corporations. In connection with share redemptions that occurred in June 2024, the Company initially recorded an excise tax payable of $411,491. During the year ended December 31, 2025, the Company reversed this liability as additional share issuances during the period reduced the net excise tax obligation under the provisions of the IRA.