v3.25.4
Accounts Receivable, Net
 12 Months Ended
Dec. 31, 2025
Accounts Receivable, Net [Abstract]  
Accounts receivable, net

Note 4. Accounts receivable, net

 

Accounts receivable, net, consisted of the following:

 

   As of
December 31,
2025		   As of
December 31,
2024		 
Accounts receivable- third parties  $5,907,935   $3,842,981 
Accounts receivable- related parties   11,753    
—
 
Less: allowance for credit losses   (12,750)   (2,861)
Accounts receivable, net  $5,906,938   $3,840,120 

 

For the years ended December 31, 2025, 2024 and 2023, the Company recorded an allowance for credit losses on amounts due from third parties for $12,750, $2,861 and $3,015, respectively.

 

Subsequent to December 31, 2025, the Company collected $1,627,513 of accounts receivable as of the date of issuance of the consolidated financial statements.

 

Changes in the allowance for credit losses are as follows:

 

   For the year ended December 31, 
   2025   2024   2023 
Beginning balance  $2,861   $3,015   $22,945 
Additional reserve through credit loss expense   9,889    
—
    
—
 
Credit losses reversal   
—
    (154)   (19,930)
Ending balance  $12,750   $2,861   $3,015