v3.25.2
Contract Liabilities (Tables)
12 Months Ended
Dec. 31, 2024
Contract Liabilities [Abstract]  
Schedule of Contract Liabilities

Contract liabilities consist of the following:

 

   December 31, 
   2024   2023 
Balance at beginning of year  $7,937   $1,360,168 
Additions   75,340    112,006 
Recognized to revenue during the year   (19,788)   (122,662)
Refund to customers (Note 1)   
-
    (1,341,575)
Balance at end of year  $63,489   $7,937 

  

  Note 1: Refund to customers are in relation to China-based clients who prepaid for surrogacy and ancillary caring services but requested for refund of fees so that they may appoint their own surrogate mothers in countries in which the Company does not conduct business. The Company sent the funds to accounts dictated by the clients and terminated service contract with those clients.