Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2025

Schedule of Translation of Amounts Exchange Rates

Translation of amounts from RMB and HKD into U.S. dollars has been made at the following

exchange

rates:

Balance sheet items, except for equity accounts
March 31, 202 5	RMB 7.1782 to $1	HKD 7.7787 to $1
December 31, 202 4	RMB7.0950 to $1	HKD7.8259 to $1

Income statement and cash flows items
For the three months ended March 31, 202 5	RMB 7.1723 to $1	HKD 7.7774 to $1
For the three months ended March 31, 202 4	RMB7.1028 to $1	HKD7.8199 to $1

Schedule of Estimated Useful Lives of Property Plant and Equipment

Equipment is recorded at cost less accumulated depreciation and accumulated impairment. Depreciation is computed using the straight-line method over the estimated useful lives of the assets.

	Estimated useful lives (years)
Office and computer equipment		3-5
Manufacturing equipment		10-20

Schedule of Estimated Useful Lives of The Company's Land Use Rights

The estimated useful lives of the Company’s land use rights are as listed below:

		Estimated useful lives (years)
Land use right			50

Schedule of Earnings Per Share, Basic and Diluted

The Company has adopted ASC Topic 260, “Earnings per Share,” (“EPS”) which requires presentation of basic EPS on the face of the income statement for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation. In the accompanying consolidation financial statements, basic earnings (loss) per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period.

	March 31,
	202 5			202 4
	(Unaudited)
Net (loss) income	$	(2,630,729	)	$	60,035

Weighted average number of shares of common stock outstanding - basic		95,464,000	*		21,380,000	*

Add: potentially dilutive effect of shares issuable upon conversion of notes
Add: potentially dilutive effect of shares issuable upon exercise of warrants

Weighted average number of shares of common stock outstanding - diluted		95,464,000	*		21,380,000	*

Basic and diluted (loss) earnings per share	$	(0.028	)*	$	0.003	*

* Retrospectively restated for the effect of 2-for-1 reverse stock split. (Note 1

)