v3.26.1
Leasing Arrangements – Lessee (Tables)
 12 Months Ended
Dec. 31, 2025
Leasing Arrangements – Lessee [Abstract]  
Schedule of Carrying Amount of Right-of-Use Assets and the Depreciation Expenses The carrying amount of right-of-use assets and the depreciation expenses are as follows:
   December 31, 2024   December 31, 2025 
   Carrying amount   Carrying amount 
         
Buildings  $5,170,274   $3,859,294 
Machinery and equipment   12,254    12,981 
   $5,182,528   $3,872,275 

 

   Year ended December 31, 
   2023   2024   2025 
   Depreciation expenses   Depreciation expenses   Depreciation expenses 
                
Buildings  $862,258   $982,126   $1,024,008 
Machinery and equipment   3,532    5,619    6,414 
   $865,790   $987,745   $1,030,422 
Schedule of Information on Profit or Loss Accounts Relating to Lease Contracts The information on profit or loss accounts relating to lease contracts is as follows:
   Year ended December 31, 
   2024   2025 
Items affecting profit or loss        
Interest expense on lease liabilities  $66,640   $65,137 
Expense on short-term lease contracts   533,654    228,820 
Losses (gain) on lease modification   (3,273)   41,120