v3.25.4
Finance Leases as Lessee
12 Months Ended
Dec. 31, 2025
Finance Leases as Lessee [Abstract]  
Finance leases as lessee

Note 15. Finance leases as lessee

 

In May 2025, the Company entered into a machinery equipment lease agreement. The total lease term is 2 years and has been classified as a finance lease because the Company is reasonably certain to exercise the purchase option and ownership of the underlying assets will transfer to the Company.

 

The weighted average discount rate of the Company’s finance leases was 3.00% per annum as of December 31, 2025.

 

Amounts recognized in the consolidated balance sheet:

 

   As of
December 31,
2025
   As of
December 31,
2024
 
Finance lease assets  $76,535   $
 
           
Lease liabilities, current   57,326    
 
Lease liabilities, non-current   15,368    
 
Total lease liabilities  $72,694   $
 

 

A summary of lease cost is as follows:

 

   For the years ended
December 31,
 
   2025   2024 
Amortization of finance lease assets  $38,268   $
 
Interest of lease liabilities   1,877    
 

 

The following table presents maturity of lease liabilities as of December 31, 2025:

 

   Minimum
lease payment
 
Fiscal year 2026  $58,718 
Fiscal year 2027   15,464 
Less: imputed interest   (1,488)
Present value of finance lease liabilities  $72,694 

The following summarizes other supplemental information about the Company’s lease as of December 31, 2025 and 2024:

 

   As of
December 31,
2025
   As of
December 31,
2024
 
Weighted average discount rate   3.00%   
 
Weighted average remaining lease term   1.32 years