ACCRUED EXPENSES (Tables)

3 Months Ended

Mar. 31, 2026

Accrued expenses consist of the following:

SCHEDULE OF ACCRUED EXPENSES

	March 31, 2026		December 31, 2025
Accrued consulting fees	$	310,900	$	303,900
Accrued settlement expenses (1)		680,235		680,235
Accrued settlement expenses (See Note 7)		5,000		-
Accrued payroll taxes		301,153		293,847
Accrued interest		936,547		905,565
Accrued others		2,913		2,736
Total	$	2,236,748	$	2,186,283

(1)

On August 28, 2024, the U.S. District Court for the Eastern District of New York entered a final consent judgment against the Company, enjoining it from violating certain provisions of the federal securities laws and ordering disgorgement and civil monetary penalties. The Court entered a final consent judgment in which it was ordered to pay $520,940 in disgorgement and $59,295 in prejudgment interest thereon, as well as $100,000 in civil penalties. As of March 31, 2026 and December 31, 2025, the Company had accrued a total legal settlement amount of $680,235 (See Note 11). Any potential penalties or interest related to non-payment cannot be reasonably estimated at this time and, accordingly, have not been accrued in the accompanying unaudited condensed consolidated financial statements.

NUTRA PHARMA CORP 10-Q