6.      Accounts receivable

a)      The aging analysis of accounts receivable based on past due date are as follows:

b)      As of December 31, 2023 and 2024, accounts receivable were all from contracts with customers. And as of January 1, 2023, the balance of accounts receivable from contracts with customers was $3,326,726.

c)      Without taking into account of any collateral held or other credit enhancements, the amount that best reflects the Group’s maximum exposure to credit risk in respect of the accounts receivable is the carrying amount at the end of each reporting period.

d)      No accounts receivable of the Group were pledged to others.

e)      Information relating to credit risk is provided in Note 42 a).