v3.26.1
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Cash flows from operating activities    
Net income (loss) $ 345,083 $ (733,663)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:    
Depreciation of property and equipment 231,157 88,186
Amortization of right-of use assets 126,319 119,356
Imputed interest expenses on operating lease liabilities 79,033 80,297
Non-cash interest on earn-out payable 211,668 120,602
Gain on debt extinguishment (348,089) 0
Change in operating assets and liabilities:    
Accounts receivable (167,071) (237,937)
Prepaid expenses and other current assets (2,538) (12,885)
Account payables (15,039) 60,713
Construction payable 0 (361,294)
Accrued liabilities and other payables 165,452 866,282
Operating lease liabilities (180,106) (169,178)
Income tax payable (4,632) 0
Net cash provided by (used in) operating activities 441,237 (179,521)
Cash flows from investing activities    
Purchases of property, plant and equipment (897,544) (500,283)
Net cash used in investing activities (897,544) (500,283)
Cash flows from financing activities    
Proceeds from private placement 200,000 0
Advance from director 592,191 68,429
Advance from shareholder 470,634 826,716
Repayment to a director (295,685) 0
Repayment to a shareholder (71,823) 0
Net cash provided by financing activities 895,317 895,145
Effect of exchange rate on cash and cash equivalents 886 (13,234)
Net change in cash and cash equivalents 439,896 202,107
Cash and cash equivalents at beginning of the year 322,426 120,319
Cash and cash equivalents at end of the year 762,322 322,426
Supplemental disclosure of cash flow information:    
Cash paid for income taxes 0 0
Cash paid for interest 0 0
Non-cash investing and financing activities:    
Shares issued to settle earn-out payable 500,000 0
Shares issued to settle accrued consultancy fees 565,746 0
Common stock to be issued to settle construction payable 506,410 0
Right of use assets obtained in exchange for new operating lease liabilities $ 729,256 $ 0