| Schedule of Property, Plant and Equipment, Net |
Property, plant and equipment, net are recorded at cost and consisted of the following: | | | | | | | | | | | | | | | | | | As of | | | | March 31, | | December 31, | | | | 2026 | | 2025 | | | | $ | | $ | | Land | | 71,434 | | | 71,434 | | | Building | | 1,196,791 | | | 1,187,836 | | | Manufacturing equipment | | 283,416 | | | 273,769 | | | Laboratory equipment | | 318,589 | | | 309,471 | | | Leasehold improvement | | 77,178 | | | 76,568 | | | Software, electronics and office equipment | | 129,824 | | | 124,136 | | | Property, plant and equipment, at cost | | 2,077,232 | | | 2,043,214 | | | Less: accumulated depreciation | | (573,760) | | | (528,695) | | | Construction in progress | | 137,446 | | | 127,159 | | | Property, plant and equipment, net | | 1,640,918 | | | 1,641,678 | |
Depreciation expense for the three months ended March 31, 2026 and 2025 was as follows: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Three Months Ended | | | | | | | | | | | March 31, | | | | | | | | | | | 2026 | | 2025 | | | | | | | | | | | | | | | | | | | $ | | $ | | | | | | | | | | | | | | | | | | Depreciation expense | | 39,385 | | | 31,614 | | | | | | | | | | | | | | | | | |
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