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OPERATING LEASE LIABILITIES AND RIGHT OF USE ASSETS
12 Months Ended
Dec. 31, 2025
Operating Lease Liabilities And Right Of Use Assets  
OPERATING LEASE LIABILITIES AND RIGHT OF USE ASSETS

10. OPERATING LEASE LIABILITIES AND RIGHT OF USE ASSETS

 

Operating Leases

 

During the years ended December 31, 2025 and 2024, the Company entered into multiple operating leases for new offices and facility spaces in China. The Company measured and recorded right of use assets and corresponding operating lease liabilities at the lease commencement dates. The discount rate utilized in such present value calculation was ranged from 3.6% to 4.75% based on an estimate of the Company’s incremental borrowing rate.

 

The Company has made operating lease payments in the amount of $169,190 and $229,455 during the years ended December 31, 2025 and 2024. Rent expense charged to operations, which differs from rent paid due to rent credits and to increasing amounts of base rent, is calculated by allocating total rental payments on a straight-line basis over the term of the lease. For the years ended December 31, 2025, 2024 and 2023, the Company incurred operating lease expense amounted to $497,983, $422,019 and $206,806, respectively.

 

Operating lease liabilities consist of:

 

   2025   2024 
   As of 
   December 31,   December 31, 
   2025   2024 
Current portion  $1,233,892   $768,544 
Long term portion   410,572    554,366 
Total operating lease liabilities  $1,644,464   $1,322,910 

  

The following summarizes total future minimum operating lease payments as of December 31, 2025:

 

     
Year ending December 31,    
2026  $1,267,894 
2027   325,570 
2028   101,407 
Total minimum lease payments   1,694,871 
Less: present value discount   (50,407)
Present value of minimum lease payments  $1,644,464 

 

As of December 31, 2025, 2024 and 2023, the weighted average discount rate for these leases is 4.67%, 4.75% and 4.75%, and the weighted average remaining term is 28 months, 31 months and 41 months, respectively.