v3.26.1
Prepaid Expenses and Other Current Assets, Net (Tables)
12 Months Ended
Dec. 31, 2025
Prepaid Expenses and Other Current Assets, Net [Abstract]  
Schedule of Prepaid Expenses and Other Current Assets, Net

Prepaid expenses and other current assets, net consisted of the following:

 

As of December 31,

   

2024

 

2025

Deposits

 

$

439,929

 

 

$

609,851

 

Deductible input VAT, net

 

 

535,323

 

 

 

445,792

 

Refund receivable from a supplier(1)

 

 

202,860

 

 

 

92,935

 

Others

 

 

340,714

 

 

 

461,528

 

Total

 

 

1,518,826

 

 

 

1,610,106

 

Provision for expected credit loss

 

 

(6,863

)

 

 

(169,639

)

Prepaid expenses and other current assets, net

 

$

1,511,963

 

 

$

1,440,467

 

(1)      The outstanding balance as of December 31, 2025 was scheduled to be refunded by the supplier in May 2026.

Schedule of Allowance for Expected Credit Loss

The movement of the allowance for expected credit loss is as follows:

 

For the years ended December 31,

   

2023

 

2024

 

2025

Balance as of the beginning of the year

 

$

(28,196

)

 

$

(57,609

)

 

$

(6,863

)

Expected credit loss provision

 

 

(29,943

)

 

 

(36

)

 

 

(185,413

)

Write-off

 

 

 

 

 

49,980

 

 

 

14,717

 

Exchange difference

 

 

530

 

 

 

802

 

 

 

7,920

 

Balance at the end of the year

 

$

(57,609

)

 

$

(6,863

)

 

$

(169,639

)