Segment Reporting |
12 Months Ended |
|---|---|
Dec. 31, 2025 | |
| Segment Reporting [Abstract] | |
| SEGMENT REPORTING | NOTE 19 — SEGMENT REPORTING
The Company adopted Accounting Standards Update (ASU) 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures on January 1, 2024. This update enhances segment reporting by requiring disclosure of significant expense categories and other items regularly reviewed by the chief operating decision maker (“CODM”), even for entities with a single reportable segment.
The Company operates as a reportable segment. The CODM, identified as the , reviews consolidated financial information and manages the business as a single unit. The Company manufactures and sells agricultural machinery cab assemblies, construction machinery cab assemblies, excavator cab assemblies, and special-shaped steel pipes. All products are manufactured at a single facility located in China.
During the year ended December 31, 2025 and 2024, approximately 15.4% and 13.5% of revenue was derived from export sales, with the remainder from customers in China. The CODM does not evaluate performance based on geographic region, as the products, production processes, customer base, and distribution channels are consistent across all markets.
The measure of segment profit or loss used by the CODM is operating income. Significant expense categories regularly provided to and reviewed by the CODM are those presented in the consolidated statements of comprehensive income. The CODM does not review information on segment assets, liabilities, or capital expenditures; therefore, such information is not disclosed. |