v3.26.1
RELATED PARTIES TRANSACTIONS (Tables)
12 Months Ended
Dec. 31, 2025
Related Party Transactions [Abstract]  
Schedule of amounts due to related parties
             
      As of December 31, 
      2025   2024 
Yu Yang  (a)  $607,712   $441,151 
Jiaocheng Xinmu Trade Co., Ltd  (b)   2,442,543    2,346,889 
Taiyuan Tuohang Logistics Co., Ltd  (c)   280,086    117,324 
Shanxi Qiansui Fighting Co., Ltd.  (c)   52,194     
      $3,382,535   $2,905,364 

 

(a)Amounts due to Yu Yang represent payments made to vendors on behalf of the Company for operational purposes. During the years ended December 31, 2025 and 2024, apart from the exchange differences arising from the translation of RMB balances into U.S. dollar at year-end exchange rates, Yu Yang had paid the operation and administration expenses on behalf of the Company in an aggregate amount of $166,375 and $162,970, respectively.
   
(b)Amounts due to Jiaocheng Xinmu Trade Co., Ltd (“Jiaocheng Xinmu”) represent operational advances to the Company. During the year ended December 31, 2024, no advances or repayments were made. On June 30, 2024, the Company, Shanxi Qiansui Fighting Co., Ltd. and Jiaocheng Xinmu executed a Netting Arrangement to offset related party balances, reducing the amount due to $2,346,889. During the year ended December 31, 2025, the Company received $197,273 from Jiaocheng Xinmu (excluding exchange differences). Following another Netting Arrangement on December 31, 2025, the amount due was reduced to $2,442,543.
   
(c)Amounts due to Taiyuan Tuohang Logistics Co., Ltd and Shanxi Qiansui Fighting Co., Ltd. represent payments made on behalf of the Company for operational purposes.