v3.26.1
ACCOUNT RECEIVABLES, NET
12 Months Ended
Dec. 31, 2025
Credit Loss [Abstract]  
ACCOUNT RECEIVABLES, NET

6.       ACCOUNT RECEIVABLES, NET

        
  

December 31,

2025

  

December 31,

2024

 
         
Accounts receivable – third parties  $479,271   $312,200 
Less: allowance for expected credit losses        
Accounts receivable, net  $479,271   $312,200 

 

The Company generally conducts its business with creditworthy third parties. The Company determines, on a continuing basis, the probable losses and an allowance for expected credit losses, based on several factors including internal risk ratings, customer credit quality, payment history, historical bad debt/write-off experience and forecasted economic and market conditions. Accounts receivable are written off after exhaustive collection efforts occur and the receivable is deemed uncollectible. In addition, receivable balances are monitored on an ongoing basis and its exposure to bad debts is not significant.

 

No allowance for expected credit losses was recognized for the years ended December 31, 2025 and 2024.