v3.26.1
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2025
Income Taxes [Abstract]  
Schedule of Current and Deferred Portions of Income Tax Expense

The current and deferred portions of income tax expense included in the consolidated statements of operations and comprehensive income were as follows:

 

   For the years ended December 31, 
   2025   2024   2023 
   US$   US$   US$ 
Current tax provision   246,804    39,615    92,869 
Deferred tax benefit   (18,120)   (31,223)   (25,129)
Income tax expense   228,684    8,392    67,740 
Schedule of Effective Tax Rate

The following table reconciles the statutory rates to the Company’s effective tax rate in the PRC:

 

   For the years ended December 31, 
   2025   2024   2023 
PRC statutory income tax rate   25%   25%   25%
Effect of preferential tax rates   (10)%   (10)%   (10)%
Effect of additional deduction allowed for tax purposes   (6)%   (15)%   (8)%
Effect of non-deductible expense and others   2%   
-
    
-
 
Effective tax rate   11%   
-
    7%
Schedule of Deferred Assets

The tax effects of temporary differences that give rise to the deferred assets and liabilities were as follows:

 

   As of December 31, 
   2025   2024 
   US$   US$ 
Deferred Tax Assets        
Depreciation and amortization   9,519    28,948 
Allowance for CECL   33,194    6,971 
Inventory reserve   5,068    4,854 
Net operating losses   10,085    
-
 
Less: valuation allowance   (10,085)   
-
 
Deferred tax assets, net   47,781    40,773