v3.25.4
Details of Significant Accounts - Income tax, reconciliation between income tax expense and accounting loss (Details) - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Disclosure of temporary difference, unused tax losses and unused tax credits      
Tax calculated based on profit (loss) before tax and statutory tax rate (Note i) $ (87,000) $ 29,000 $ (221,000)
Effects from items disallowed by tax regulation 54,000 24,000 18,000
Effects from non-deductible offshore income tax 11,000 6,000 6,000
Temporary difference not recognized as deferred income tax assets 389,000 94,000 702,000
Prior year income tax underestimation 242,000 6,000 0
Taxable loss not recognized as deferred income tax assets 925,000 1,842,000 1,732,000
Effect from investment tax credits (Note iii) (480,000) (357,000) 0
Change in assessment of realization of deferred income tax assets (Note ii) (26,000) (2,377,000) (2,139,000)
Tax on undistributed surplus earnings 73,000 0 0
Effects from other states apart from where United States subsidiary registered 8,000 8,000 8,000
Others (15,000) (10,000) 9,000
Income tax expense (benefit) 1,094,000 $ (735,000) $ 115,000
Cayman Islands      
Disclosure of temporary difference, unused tax losses and unused tax credits      
Tax calculated based on profit (loss) before tax and statutory tax rate (Note i) $ 0.000