| Schedule of Deferred Tax Assets and Liabilities |
|
| As of
|
| As of
|
| As of
|
|
| December 31,
|
| December 31,
|
| December 31,
|
|
| 2025
|
| 2024
|
| 2023
|
|
|
|
|
|
|
|
|
Deferred tax assets
|
|
|
|
|
|
|
|
|
|
Net operating loss carry forwards
|
| $
| 881,855
|
| $
| 653,290
|
| $
| 247,451
|
Bad debt allowance
|
|
| 147,403
|
|
| 135,590
|
|
| 113,139
|
Inventory provision
|
|
| 49,834
|
|
| 49,002
|
|
| 30,109
|
Unpaid accrued bonus
|
|
| 16,165
|
|
| 15,487
|
|
| 30,628
|
Lease liabilities
|
|
| 143,646
|
|
| 216,315
|
|
| 81,436
|
Total deferred tax assets
|
|
| 1,238,903
|
|
| 1,069,684
|
|
| 502,763
|
Less: Valuation allowance
|
|
| (1,038,550)
|
|
| (767,542)
|
|
| (392,393)
|
Net deferred tax assets
|
| $
| 200,353
|
| $
| 302,142
|
| $
| 110,370
|
|
| As of
|
| As of
|
| As of
|
|
| December 31,
|
| December 31,
|
| December 31,
|
|
| 2025
|
| 2024
|
| 2023
|
|
|
|
|
|
|
|
|
|
|
Deferred tax liabilities
|
|
|
|
|
|
|
|
|
|
Property and equipment
|
|
| (26,893)
|
|
| (19,134)
|
|
| (25,621)
|
Right-of-use assets
|
|
| (173,460)
|
|
| (283,008)
|
|
| (84,749)
|
Total deferred tax liabilities
|
|
| (200,353)
|
|
| (302,142)
|
|
| (110,370)
|
Total deferred tax assets, net
|
|
| -
|
|
| -
|
|
| -
|
The roll-forward of valuation allowance of deferred tax assets were as follows:
|
| For the Years Ended December 31,
|
|
| 2025
|
| 2024
|
|
| 2023
|
|
|
|
|
|
|
|
|
|
|
Balance at beginning of the year
|
| $
| 767,542
|
| $
| 392,393
|
|
| $
| 317,954
|
Additions
|
|
| 835,257
|
|
| 410,306
|
|
|
| 168,581
|
Utilization
|
|
| (620,410)
|
|
| (18,884)
|
|
|
| -
|
Reversal
|
|
| -
|
|
| -
|
|
|
| (86,177)
|
Exchange rate effect
|
|
| 56,161
|
|
| (16,273)
|
|
|
| (7,965)
|
Balance at end of the year
|
| $
| 1,038,550
|
| $
| 767,542
|
|
| $
| 392,393
|
|