Accounts Receivable, Net

9 Months Ended

Sep. 30, 2025

Accounts Receivable, Net [Abstract]

Accounts receivable, net

Note 8 — Accounts receivable, net

Accounts receivable consisted of the following as of the date indicated:

		As of September 30, 2025				As of December 31, 2024
Accounts receivable		$	2,345,724			$	2,744,118
Less: allowance for credit losses			(1,124,582	)			(915,074	)
Accounts receivable, net			1,221,142				1,829,044

Accounts receivable - related party		$	730,998			$	1,092,960
Less: allowance for credit losses – related party			(213,094	)			(116,511	)
Accounts receivable – related party, net		$	517,904			$	976,449

Total accounts receivable		$	3,076,722			$	3,837,078
Total allowance for credit losses			(1,337,676	)			(1,031,585	)
Total accounts receivable, net		$	1,739,046			$	2,805,493

Provision for credit losses were $126,824 and $36,597 for the three months ended September 30, 2025 and 2024, respectively.

Provision for credit losses were $306,091 and $60,988 for the nine months ended September 30, 2025 and 2024, respectively.

Movement of allowance:

Movement of allowance for expected credit losses (including related party) consisted of the following as of the date indicated:

		As of September 30, 2025				As of December 31, 2024
Beginning balance		$	1,031,585			$	669,974
Addition			306,091				408,569
Write-off			-				(46,958	)
Ending balance		$	1,337,676			$	1,031,585